/raid1/www/Hosts/bankrupt/TCR_Public/200120.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, January 20, 2020, Vol. 24, No. 19

                            Headlines

11 FOREST AVENUE: Hires Kirby Aisner as Attorneys
121 LANGDON STREET: Case Summary & 20 Largest Unsecured Creditors
2125 FLATBUSH AVE: Hires Rosenberg Musso & Weiner as Counsel
214 REST CORP: Hires Morrison Tenenbaum as Counsel
412 LIVE, LLC: Hires Porter Law Network as Attorneys

6365 FOURTH AVENUE: Hires Kirby Aisner as Attorneys
7 GENERAL CONTRACTING: Case Summary & 20 Top Unsecured Creditors
7 HILLS INC: Feb. 24 Hearing on Disclosure Statement Set
ABSOLUT FACILITIES: Seeks to Expand Scope of CRO Retention
ADVANCE CASE: Wins Confirmation of Reorganization Plan

AIS CONSTRUCTION: Case Summary & 3 Unsecured Creditors
AMERICAN CRYOSTEM: Reports $1.1M Net Loss for FY Ended Sept. 30
AMERICAN STEEL: Unsecureds to Split $36,000 in Plan
AMERICAN WOODMARK: Moody's Raises CFR to Ba1, Outlook Stable
AMIR & LEILA: Hires Matthew Abbasi as Insolvency Counsel

ATA DEVELOPMENT: Seeks Interim and Final OK to Use Cash Collateral
AYTU BIOSCIENCE: Enters Into 1st Amendment to Innovus Merger Pact
BARLEY FORGE: $10.5M Sale of All Assets to Green Approved
BAY AREA PROPERTY: Taps Macdonald Fernandez as Legal Counsel
BEAVER DAIRY: Seeks to Hire William Kent as Real Estate Agent

BETTERECYCLING CORPORATION: Opposes Lenders’ Cash Collateral Motion
BETTERECYCLING CORPORATION:Lenders File Supplement to Cash Motion
BJS WHOLESALE: Moody's Raises CFR to Ba3, Outlook Positive
BOMBARDIER INC: Moody's Alters Outlook on B3 CFR to Negative
BREAD & BUTTER: Asks Court to OK Agreement With A. Gaylin

BUMBLE BEE: Tonos-Led Auction on Jan. 23 Set
CARDINAL HOMES: Gets Approval to Hire SC&H as Investment Banker
CENTURYLINK INC: Fitch Assigns BB+ Rating on $750MM Sr. Sec. Notes
CENTURYLINK INC: Moody's Rates New $750MM Sr. Unsec. Notes Ba3
COLT V. LLC: Seeks Court Approval to Hire Bankruptcy Attorney

CONSIS INT'L: Plan Has 15% for Unsecured Claims
CPI CARD: Shares Suspended From Trading on Nasdaq
CTI INDUSTRIES: Appoints Frank Cesario as President and CEO
DALTON PROPERTIES: $42K Sale of Point Marion Property to Walls OK'd
DASA ENTERPRISES: To Seek Approval of Amended Plan Feb. 10

DEALER TIRE: Moody's Affirms B2 CFR & Alters outlook to Negative
DIEFENDERFER FAMILY: Gets Approval to Hire W.W. Sova as Broker
DIOCESE OF NEW ULM: Unsecureds Will be Paid in Full in Plan
DPW HOLDINGS: Ault & Company Completes 19.9% Ownership Acquisition
DRS SERTVICES: Case Summary & 20 Largest Unsecured Creditors

EDWIN W. REID: $28K Sale of Whitakers Property to Battle Approved
EL CANO: Triangle Says Maturity Date in Stipulation has Lapsed
ENCOUNTER MEDICAL: Unsecureds Will be Paid 25% of Claims
F.M.C. MARKET: Unsecureds Will Receive No Distribution in Plan
FIRST RIVER: Seeks to Hire Ray Battaglia as Special Counsel

FRANCHISE DYNAMICS: U.S. Trustee Unable to Appoint Committee
FSB REALTY: Seeks to Hire Dibble & Miller as Legal Counsel
GENERAL CANNABIS: Subsidiary Secures $975,000 Mortgage Loan
GEO-TECH POLYMERS: Voluntary Chapter 11 Case Summary
GLYECO INC: Four Directors Quit from Board

GLYECO INC: Signs Foreclosure Agreement with NFS Leasing
GRAPHIC TUFTING: Seeks to Hire Jones & Walden as Legal Counsel
H&F MANAGEMENT: Seeks to Hire Villa & White as Legal Counsel
HAMPTON BAY: Unsecured Creditors to Recover 6% in Plan
HOOD LANDSCAPING: $310K Sale of Cook County Property to Hendley OKd

HOOD LANDSCAPING: $80K Sale of Spark Property to Lynn Approved
IIG GLOBAL TRADE: Chapter 15 Case Summary
INCREDIBLE CHURCH: Seeks to Hire Eric A. Liepins as Legal Counsel
INNOPHOS HOLDINGS: Moody's Assigns B2 CFR, Outlook Stable
J CREW GROUP: Chinos Amends Form S-1 Registration Statement

JIT INDUSTRIES: Unsecureds to Get $51K Upfront Plus $6K Monthly
JMU LIMITED: Liyun Cao Resigns as Director
JOE'S PLACE: Unsecured Creditors to Recover 10% in Plan
JPM REALTY: Seeks Court Approval to Hire Appraisers
LITTLE FEET LEARNING: Hires Lentz & Little as Counsel

LSC COMMUNICATIONS: Common Stock Delisted from NYSE
LSC COMMUNICATIONS: To Close Manufacturing Facilities in 3 States
LUNA DEVELOPMENTS: To Seek Plan Approval Jan. 28
M & H PINE STRAW: Case Summary & 20 Largest Unsecured Creditors
MAGNOLIA LANE: May Use Cash Collateral Thru Jan. 19

MAGNUM MRO: Seeks to Hire Curtis Castillo as Legal Counsel
MARK NATHAN O'BRYANT: $9.2K Sale of Gadsden Property Withdrawn
MARY R. DOHLER: $55K Sale of North East Township Property Approved
MCCLATCHY CO: Enters into Standstill Agreement with the PBGC
MDLK DEVELOPMENT: Sale of San Marcos Property to Integral Approved

MEG ENERGY: Fitch Assigns B+ Rating on Proposed Sr. Unsec. Notes
MEG ENERGY: Moody's Assigns B3 Rating to New $800MM Unsec. Notes
MIDWAY OILFIELD: Auction of Assets to Pay Off Claims
MODERN POULTRY: To Seek Plan Approval Feb. 13
MW HORTICULTURE RECYCLING: Hires Johnston Law as Counsel

NEW CITIES INVESTMENT: Taps Macdonald Fernandez as Legal Counsel
NORA LOS: Hires Abbasi Law as Insolvency Counsel
NUZEE INC: Signs Joint Venture Agreement with Industrias Marino
OAKSHIRE MUSHROOM: Seeks to Extend Beiler-Campbell Employment
OELWEIN HEALTHCARE: Hires Day Rettig Martin as Attorneys

ORTHO-CLINICAL DIAGNOSTICS: Moody's Rates New Unsec. Notes Caa2
OWENS & MINOR: Intends to Sell Movianto Business
OWNER'S ASSOCIATION: To Seek Plan Confirmation Jan. 27
PAINTER SANTA: Hires Zolkin Talerico as Gen. Bankr. Counsel
PALM HEALTHCARE: Unsec. Creditors to Be Paid From Sales

PIXIUS COMMUNICATIONS: Spencer Represents 3 Unsecured Claimants
PULMATRIX INC: Regains Compliance with Nasdaq Min. Bid Price Rule
PVV LLC: Seeks to Hire Joyce W. Lindauer as Legal Counsel
PVV LLC: Seeks to Hire Marcus & Millichap as Real Estate Broker
RADIO CANTICO NUEVO: Alla Kachan Hired as Bankruptcy Counsel

RADIO DESIGN: Seeks Permission to Use Cash Collateral
REGIONAL AMBULANCE SERVICE: McCarthy Reynolds Tapped as Counsel
RIVER ROAD ICE: Seeks to Hire Villa & White as Legal Counsel
ROAN HOLDINGS: Appoints New Chief Financial Officer
ROCKIES EXPRESS: Moody's Assigns Ba3 Rating to New Unsec. Notes

RUM RUNNERS: Seeks to Hire Thompson Law as Legal Counsel
S&D LONGHORN: Unsecured Claims Unimpaired in Plan
SAGG MAIN INV: Seeks to Hire Davidoff Hutcher as Legal Counsel
SANA INDUSTRIES: Feb. 20 Hearing on Amended DS
SARAI SERVICES: To Pay Off Claims From Cash Flow

SEMILEDS CORP: XianChang Ma Will Acquire 4.17% Stake
SHERRILYN KENYON: Trustee's Online Auction of 4 Vehicles Approved
SHOPFACTORYDIRECT INC: Unsecureds Owed $1.18M to Get $200K
SILVER STATE: Liquidating Plan Set for Jan. 27 Hearing
SKYTEC INC: Court Approves Disclosure Statement

SOLACE V ENTERPRISES: Hires Eric A. Liepins as Legal Counsel
STOREWORKS TECHNOLOGIES: Seeks Court Nod on Interim, Final Cash Use
STOREWORKS TECHNOLOGIES: Seeks OK on Choice Cash Collateral Pact
TALK VENTURE GROUP: Hires Michael Jay Berger as Counsel
TALLAPOOSA RENEWABLE: Trustee Taps Jones & Walden as Legal Counsel

TERRAVISTA PARTNERS: Court Approves Disclosure Statement
THE FALLS EVENT: Trustee Wants Insurance Funding for Property
TOPAZ VILLAS: Seeks to Hire S Miller Properties as Broker
TRADE WEST INC: Hires O'Connor Playdon as Bankruptcy Counsel
TRADE WEST: Gets Interim Nod to Use Cash Collateral

TRADE WEST: Hawaii Lei Maker Seeks to Use Cash Collateral
TRIDENT BRANDS: Amends Convertible Promissory Notes
TWA PROPERTIES 6726: Seeks to Hire Eric A. Liepins as Legal Counsel
TWA PROPERTIES: Seeks to Hire Eric A. Liepins as Legal Counsel
UNIVERSAL SOLAR: Finalizing Year End Financials for OTC Filing

UTOPIX MEDICAL: Unsecureds Will be Paid in Full Over 5 Years
VALLEY TIMBER: Creditors to Receiver Sale Proceeds in Plan
VEA INVESTMENTS: Unsecured Creditors to Split $30K in Plan
VIDEO DISPLAY: Incurs $628K Net Loss in Third Quarter
WASHINGTON MUTUAL: Trust to Initiate Final Cash Distribution

WD-I ASSOCIATES: Jan. 28 Hearing on Disclosure Statement
WEEKLEY HOMES: S&P Upgrades ICR to 'BB-'; Outlook Stable
WEST PACE: Case Summary & 2 Unsecured Creditors
WINDSTREAM HOLDINGS: Milbank 4th Update on 2nd Lien Noteholders
WOODLAWN COMMUNITY: US Trustee Appoints New Rep for World Security

ZACHAIR LTD: Case Summary & 20 Largest Unsecured Creditors
[^] BOND PRICING: For the Week from Jan. 13 to 17, 2020

                            *********

11 FOREST AVENUE: Hires Kirby Aisner as Attorneys
-------------------------------------------------
11 Forest Avenue Corporation seeks permission from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Kirby Aisner & Curley LLP as its attorneys.

The professional services that Kirby Aisner will render to the
Debtor include:

     (a)  advising the Debtor with respect to its powers, duties
and responsibilities as a debtor-in-possession and the continued
management of its property and affairs;

     (b)  negotiating with creditors of the Debtor and working out
a plan of reorganization and taking the necessary legal steps in
order to effectuate such a plan including, if need be, negotiations
with the creditors and other parties in interest;

     (c)  preparing the necessary answers, orders, reports and
other legal papers required for the Debtor's protection from its
creditors under Chapter 11 of the Bankruptcy Code;

     (d)  appearing before the Bankruptcy Court to protect the
interest of the Debtor and representing the Debtor in all matters
pending before the Court;

     (e)  attending meetings and negotiating with representatives
of creditors and other parties in interest;

     (f)  advising the Debtor in connection with any potential
refinancing of secured debt, if necessary, and any potential sale
of its assets;

     (g)  representing the Debtor in connection with obtaining
post-petition financing, if necessary;

     (h)  taking any necessary action to obtain approval of a
disclosure statement and confirmation of a plan of reorganization;
and

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

Compensation will be paid to Kirby Aisner for services provided on
an hourly basis plus reimbursement of actual, necessary expenses
incurred.  The firm's hourly rates for matters related to these
Chapter 11 proceedings are:

     Partners at $425 to $525.00
     Associates at $325 to 350.00
     Paraprofessionals at $150.00

To the best of the Debtor's knowledge, Kirby Aisner does not hold
or represent any interest adverse to the Debtor's estate, Kirby
Aisner is a "disinterested person" as defined in Bankruptcy Code
section 101(14), and Kirby Aisner's employment is necessary and in
the best interest of the Debtor and its estate.

The firm may be reached at:

     Erica R. Aisner, Esq.
     KIRBY AISNER & CURLEY LLP
     700 Post Road, Suite 237
     Scarsdale, NY 10583
     Tel: (914) 401-9500

                   About 11 Forest Avenue

11 Forest Avenue Corporation filed a voluntary Chapter 11 petition
(Bankr. S.D. N.Y. Case No. 19-22007) on January 2, 2020, and is
represented by Erica R. Aisner, Esq., at Kirby Aisner& Curley LLP.
The Debtor reported under $1 million in both assets and
liabilities.



121 LANGDON STREET: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: 121 Langdon Street Group, LLP
        c/o Harold Langhammer
        513 N. Lake Street
        Madison, WI 53703

Business Description: 121 Langdon Street Group, LLP is a privately
                      held company whose principal assets are
                      located at 121 Langdon Street Madison, WI
                      53703.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       Western District of Wisconsin

Case No.: 20-10125

Judge: Hon. Catherine J. Furay

Debtor's Counsel: Timothy J. Peyton, Esq.
                  TIMOTHY J. PEYTON, ATTORNEY AT LAW
                  2923 Marketplace Drive
                  Suite 100
                  Fitchburg, WI 53719
                  Tel: 608-257-5424
                  E-mail: tim@tpeytonlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Harold Langhammer, partner.

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

                   https://is.gd/gaeqOF


2125 FLATBUSH AVE: Hires Rosenberg Musso & Weiner as Counsel
------------------------------------------------------------
2125 Flatbush Ave, Inc., seeks permission from the U.S. Bankruptcy
Court for the Eastern District of New York to employ the law firm
of Rosenberg Musso & Weiner, LLP, as its attorneys in this
bankruptcy case.

The Debtor needs Rosenberg Musso to:

     a)  give the Debtor legal advice with respect to its powers
and duties as debtor- in-possession in the continued operation of
its business and management of its property;

     b)  prepare on behalf of the Debtor as debtor-in-possession
necessary petitions, pleadings, orders, reports and other legal
papers;

     c)  perform all other legal services for the Debtor as
debtor-in-possession which may be necessary and appropriate in the
conduct of this case.

Rosenberg Musso attests that it represents no interest adverse to
the Debtor as debtor-in-possession or the estate in the matters
upon which the firm is to be engaged, and its employment would be
to the best interest of this estate.

The Debtor desires to employ the firm under a general retainer
because of the extensive legal services required. A retainer fee of
$7,500.00 has been paid by the Debtor's president, Gene Burshtein.

The current billing per hour for the firm's partners is $650.00 and
for associates is $525.00.

                      About 2125 Flatbush Ave

2125 Flatbush Ave, Inc., filed a voluntary Chapter 11 petition
(Bankr. E.D.N.Y. Case No. 19-47277) on December 3, 2019, and is
represented by Bruce Weiner, Esq., at Rosenberg Musso & Weiner,
LLP.



214 REST CORP: Hires Morrison Tenenbaum as Counsel
--------------------------------------------------
214 Rest Corporation seeks permission from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Morrison
Tenenbaum, PLLC as its counsel.

The Debtor holds the lease for the premises located at 214 10th
Avenue, New York, NY 10011.  Kem Rest., Inc., an affiliate of the
Debtor, operates a restaurant at the Premises under the name Don
Giovanni.  Kem Rest., Inc. previously filed a chapter 11 case in
this Court, case no. 17-43156, and successfully confirmed a plan of
reorganization.

The bankruptcy filing was necessitated by a rent arrears that had
accrued to the Debtor’s landlord and a pending landlord tenant
proceeding. Post-petition, the Debtor has negotiated a reduction
going forward and is in discussions with the landlord regarding a
payment plan or reduction of the arrears.

Through the bankruptcy, the Debtor intends to restructure its
operations and debt and pay its creditors through a plan of
reorganization.

The professional services that Morrison Tenenbaum Law will render
to the Debtor include:

     (a)  Advising the Debtor with respect to its powers and duties
as debtor-in-possession in the management of its estate;

     (b)  Assisting in any amendments of Schedules and other
financial disclosures and in the preparation/review/amendment of a
disclosure statement and plan of reorganization;

     (c)  Negotiating with the Debtor's creditors and taking the
necessary legal steps to confirm and consummate a plan of
reorganization;

     (d)  Preparing on behalf of the Debtor all necessary motions,
applications, answers, proposed orders, reports and other papers to
be filed by the Debtor in this case;

     (e)  Appearing before the Bankruptcy Court to represent and
protect the interests of the Debtor and its estate; and

     (f)  Performing all other legal services for the Debtor that
may be necessary and proper for an effective reorganization.

Morrison Tenenbaum does not, by way of any direct or indirect
relationship to, connection with or interest in the Debtor, hold or
represent an interest adverse to the estate and is a disinterested
person. Accordingly, the Debtor believes that Morrison Tenenbaum is
a disinterested party within the meaning of section 101(14) and 327
of the Bankruptcy Code.

Morrison Tenenbaum is willing to be retained by the Debtor as its
counsel and will bill at the following hourly rates, which are
$575.00 per hour for Lawrence F. Morrison, $475.00 per hour for
Brian J. Hufnagel, $380.00 per hour for associates, and $225.00 per
hour for paraprofessionals.

On or about November 19, 2019, Morrison Tenenbaum received a
retainer in the amount of $5,000 from Kem Rest., Inc.

The firm may be reached at:

     Lawrence F. Morrison, Esq.
     Brian J. Hufnagel, Esq.
     Morrison Tenenbaum PLLC
     87 Walker Street, Floor 2
     New York, NY 10013
     Tel: 212-620-0938
     Email: lmorrison@m-t-law.com
            bjhufnagel@m-t-law.com

               About 11 Forest Avenue Corporation

214 Rest Corporation filed a voluntary Chapter 11 petition (Bankr.
E.D. N.Y. Case No. 19-46949) on November 19, 2019, and is
represented by Lawrence F. Morrison, Esq. and Brian J. Hufnagel,
Esq., at Morrison Tenenbaum PLLC.  The Debtor reported under $1
million in both assets and liabilities.



412 LIVE, LLC: Hires Porter Law Network as Attorneys
----------------------------------------------------
412 Live, LLC asks for authorization from the U.S. Bankruptcy Court
for the Northern District of Illinois to employ Karen J. Porter and
the Porter Law Network as its attorneys.  

The Debtor is an Illinois limited liability company.  The Debtor
owns and operates two properties that the Debtor plans to
rehabilitate. Both properties are multi-families located in the
City of Chicago.

The professional services that will be required of Karen J. Porter
and the Porter Law Network are generally as follows:

     (a)  To give the Debtor legal advice with respect to its
powers and duties as a debtor-in-possession, in the continued
management of its assets;

     (b)  To prepare applications, motions, complaints, orders,
reports, pleadings, plans, disclosure statements or other papers on
the Debtor's behalf that may be necessary regarding this case;

     (c)  To assist the Debtor in preparing and obtaining the
court's approval of a plan of reorganization and disclosure
statement; to preserve the value of Debtors assets;

     (d)  To take action as may be necessary with respect to claims
that may be asserted against the Debtors; and

     (e)  To perform all other legal services for the Debtors which
may be required regarding this case.

The Manager of the Debtor, Pamela Addison, paid the Porter Law
Network a retainer in the amount of $5,000.00.

The Porter Law Network will charge the Debtor the following hourly
rates for the professional services to be rendered: $450.00 per
hour for Karen J. Porter; $350.00 to $200.00 per hour for
associated attorneys; $150.00 per hour for legal assistants.

To the best of the Debtor's knowledge, Karen J. Porter and the
Porter Law Network have no connection with the Debtor's creditors,
any other party in interest or their respective attorneys or
accountants, or any party with the office of the United States
Trustee.  The firm does not represent any interest that is adverse
to this estate in the matters in which the firm is to be employed.

The firm may be reached at:

     Karen J. Porter, Esq.
     PORTER LAW NETWORK
     230 West Monroe, Suite 240
     Chicago, IL 60606
     Tel: (312) 372-4400
     Fax: (312) 372-4160

                    About 412 Live, LLC

412 Live LLC filed a voluntary Chapter 11 petition (Bankr. N.D.
Ill. Case No. 19-34854) on December 11, 2019, and is represented by
Karen J. Porter, Esq., at Porter Law Network.  The Debtor reported
under $1 million in both assets and liabilities.



6365 FOURTH AVENUE: Hires Kirby Aisner as Attorneys
---------------------------------------------------
6365 Fourth Avenue Corporation seeks permission from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Kirby Aisner & Curley LLP as its attorneys.  

The Debtor owns several parcels of real property located in
Brooklyn and the Bronx as well as one in Newport, Rhode Island.  

The professional services the Kirby Aisner will render to the
Debtor include:

     (a)  advising the Debtor with respect to its powers, duties
and responsibilities as a debtor-in-possession and the continued
management of its property and affairs;

     (b)  negotiating with creditors of the Debtor and working out
a plan of reorganization and taking the necessary legal steps in
order to effectuate such a plan including, if need be, negotiations
with the creditors and other parties in interest;

     (c)  preparing the necessary answers, orders, reports and
other legal papers required for the Debtor's protection from its
creditors under Chapter 11 of the Bankruptcy Code;

     (d)  appearing before the Bankruptcy Court to protect the
interest of the Debtor and to represent the Debtor in all matters
pending before the Court;

     (e)  attending meetings and negotiating with representatives
of creditors and other parties in interest;

     (f)  advising the Debtor in connection with any potential
refinancing of secured debt, if necessary, and any potential sale
of its assets;

     (g)  representing the Debtor in connection with obtaining
post-petition financing, if necessary;

     (h)  taking any necessary action to obtain approval of a
disclosure statement and confirmation of a plan of reorganization;
and

     (i)  performing all other legal services for the Debtor which
may be necessary to preserve the Debtor's estate and promote the
best interests of the Debtor, its creditors and its estate.

Kirby Aisner's hourly rates for matters related to these Chapter 11
proceedings are:

     Partners at $425 to $525.00
     Associates at $325 to 350.00
     Paraprofessionals at $150.00

The firm has received a third-party retainer from James McGown in
the amount of $22,000.  During the 90-day period prior to the
Petition Date, Kirby Aisner was paid in total less than $2,500
which was for contemporaneous billing.

Kirby Aisner attests that it does not hold or represent any
interest adverse to the Debtor's estate, the firm is a
disinterested person as defined in Bankruptcy Code section 101(14),
and its employment is necessary and in the best interest of the
Debtor and its estate.

The firm may be reached at:

     Erica R. Aisner, Esq.
     KIRBY AISNER & CURLEY LLP
     700 Post Road, Suite 237
     Scarsdale, NY 10583
     Tel: (914) 401-9500

                 About 6365 Fourth Avenue Corp.

6365 Fourth Avenue Corporation filed a voluntary Chapter 11
petition (Bankr. S.D. N.Y. Case No. 19-23948) on November 4, 2019,
and is represented by Erica R. Aisner, Esq., at Kirby Aisner &
Curley LLP.  The Debtor reported under $1 million in both assets
and liabilities.



7 GENERAL CONTRACTING: Case Summary & 20 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: 7 General Contracting, Inc.
        30105 Highway 59
        Loxley, AL 36551

Business Description: 7 General Contracting, Inc. owns in fee
                      simple a raw land located in Gulfport,
                      Mississippi having an appraised value at
                      $2.2 million.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       Southern District of Alabama

Case No.: 20-10172

Judge: Hon. Henry A. Callaway

Debtor's Counsel: Robert M. Galloway, Esq.
                  GALLOWAY, WETTERMARK & RUTENS, LLP
                  3263 Cottage Hill Road
                  Post Office Box 16629
                  Mobile, AL 36616-0629
                  Tel: 251-476-4493
   
Total Assets: $2,442,634

Total Liabilities: $11,581,296

The petition was signed by Charlie Heath Mason, president.

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

                        https://is.gd/CrJ8DG


7 HILLS INC: Feb. 24 Hearing on Disclosure Statement Set
--------------------------------------------------------
The hearing to consider the approval of the Disclosure Statement
explaining the Chapter 11 plan of 7 Hills, Inc., will be held at
U.S. Bankruptcy Court, 2nd Floor, 210 Church Ave., Roanoke, VA
24011 on 2/24/2020 at 9:30 a.m.

Feb. 17, 2020 is fixed as the last date for filing and serving in
accordance with Rule 3017 (a) written objections to the Disclosure
Statement.

                       About 7 Hills Inc.

7 Hills, Inc., based in Shawsville, VA, filed a Chapter 11 petition
(Bankr. W.D. Va. Case No. 19-70804) on June 12, 2019.  In the
petition signed by Rajendra Patel, president, the Debtor was
estimated to have $1 million to $10 million in both assets and
liabilities.  The Hon. Paul M. Black oversees the case.  Andrew S.
Goldstein, Esq., at Magee Goldstein Lasky & Sayers, P.C., serves as
bankruptcy counsel to the Debtor.


ABSOLUT FACILITIES: Seeks to Expand Scope of CRO Retention
----------------------------------------------------------
Absolut Facilities Management, LLC, has filed with the U.S.
Bankruptcy Court for the Eastern District of New York an
application to expand the scope of retention of its chief
restructuring officer.

In its application, the Debtor seeks to expand the retention of
Michael Wyse of Wyse Advisors LLC to permit the CRO to be
compensated on an hourly basis for all the efforts he puts forth in
obtaining debtor-in-posession financing.

Wyse Advisors will charge the Debtor an hourly fee of $600 for the

services of Mr. Wyse, which represents a discount from his normal
rate and which also applies to efforts the CRO puts forth in
obtaining DIP financing.

               About Absolut Facilities Management

Absolut Facilities Management, LLC, through its subsidiaries, owns
six skilled nursing facilities and one assisted living facility in
the state of New York, have sought Chapter 11 protection.

On Sept. 10, 2019, Absolut Facilities Management, LLC and seven
related entities each filed a voluntary petition for relief under
Chapter 11 of the United States Bankruptcy Code (Bankr. S.D.N.Y.
Lead Case No. 19-76260).

Loeb & Loeb LLP is the Debtors' counsel.  Michael Wyse of Wyse
Advisors LLC is the CRP.  ProNexus LLC is the interim chief
financial officer.  Prime Clerk LLC is the claims and noticing
agent.

The Office of the U.S. Trustee appointed creditors to serve on the
official committee of unsecured creditors on Oct. 3, 2019.  The
committee is represented by Amini LLC.


ADVANCE CASE: Wins Confirmation of Reorganization Plan
------------------------------------------------------
Judge Scott M. Grossman has entered an order approving the Amended
Disclosure Statement and confirming the Chapter 11 Plan of Advance
Case Parts, Inc.

Judge Grossman finds the Amended Disclosure Statement in Support of
Plan of Reorganization, filed on Nov. 15, 2019, having been
transmitted to creditors and equity security holders, and no
objections having been asserted to the approval of the Disclosure
Statement and any unasserted objections being hereby overruled,
contains "adequate information" regarding the plan.  No objections
to the Disclosure Statement have been asserted by any interested
party.

The judge also ordered that the Plan under chapter 11 of the
Bankruptcy Code filed by Debtor on November 1, 2019 and as modified
by the Plan Supplement filed on December 11, 2019, and the Ore
Tenus Modifications, and it having been determined after hearing on
notice that the requirements for confirmation have been satisfied,
the modifications to the Plan do not adversely change the treatment
of the claim of any creditor or the interest of any equity security
holder, and that there are no objections to the confirmation of the
Plan and any unasserted objections being hereby overruled, the Plan
as modified is CONFIRMED.

The Ore Tenus Modifications further modify the Plan as follows:

    i. The following clause shall be inserted at the end of Section
9.02 entitled Releases "but excluding any claims arising from gross
negligence, willful misconduct, or actual fraud of the Released
Parties."

   ii. The terms of "financial advisors" and "advisors" shall be
stricken as exculpated parties from Section 9.03 entitled
Exculpation, on the basis that there are no known financial
advisors or advisors to which this clause would relate. Section
9.03 is further revised such that the phrase "any holder of a claim
or interest, or any other party in interest, or any of their
respective officers, directors, shareholders, members, employees,
representatives, advisors, attorneys, accountants, financial
advisors, agents or affiliates, or any of their successors or
assigns" is replaced with the following language: "any holder of a
claim or interest, or any other party in interest, or any of their
respective officers, directors, shareholders, representatives,
agents or affiliates, or any of their successors or assigns" for
purposes of simplification only and with the contemplation that the
newly replaced language encompasses all parties contemplated by the
original phrase.

No objections to the Plan have been asserted by any interested
party.

The Debtor assumes the executory contracts attached to the
Confirmation Order, as well as the contracts and leases assumed
pursuant to any prior Order of the Court which include the Debtor's
contract or lease with BKI Worldwide (ECF No. 70), Enterprise Fleet
Management (ECF No. 50), Sutton Leasing (ECF No. 73).  Any and all
executory contracts and unexpired leases not assumed by the Debtor
on or before the entry of this Order are REJECTED.

A full-text copy of the Order Confirming the Plan dated Dec. 23,
2019, is available at https://tinyurl.com/wdj94dk from
PacerMonitor.com at no charge.

As reported in the Troubled Company Reporter, Advance Case Parts,
Inc., a company in the business of providing service and
replacement parts for refrigeration units, refrigeration case
units, and oven units in commercial businesses, filed a Chapter 11
plan of reorganization and disclosure statement.  Under the Plan,
general unsecured creditors in Class 4 owed $6,146,452 will be
entitled to receive their pro rata share of $550,000 to be paid
over a period of five and a half years.  The class will recover
23%.  The Plan Co-Obligor is Advance Food Service Equipment, LLC, a
Maine limited liability company engaged in its third year of
business of selling, installing and servicing hood systems,
restaurant appliances and equipment.

A full-text copy of the Disclosure Statement dated Nov. 1, 2019, is
available at https://tinyurl.com/yy78el6s from PacerMonitor.com at
no charge.

The Debtor's attorneys:

     Eyal Berger, Esq.
     AKERMAN LLP
     350 E. Las Olas Blvd., Suite 1600
     Fort Lauderdale, Florida 33301
     Tel: 954-463-2700
     Fax: 954-463-2224
     E-mail: eyal.berger@akerman.com

                    About Advance Case Parts

Advance Case Parts, Inc. -- http://www.advancecaseparts.com/--
specializes in service and repair of all supermarket or
food-service equipment.  It serves the Southeastern part of the
United States, the Caribbean, and South and Central America.

Advance Case Parts sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 19-14930) on April 16,
2019. At the time of the filing, the Debtor was estimated to have
assets between $1 million and $10 million and liabilities of the
same range.  The case has been assigned to Judge Raymond B. Ray.
Akerman LLP is the Debtor's legal counsel.


AIS CONSTRUCTION: Case Summary & 3 Unsecured Creditors
------------------------------------------------------
Debtor: AIS Construction Company
        7015 Vista Del Rincon Drive
        Ventura, CA 93001

Business Description: AIS Construction Company is a commercial and
                      office building contractor based in Ventura,

                      California.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       Central District of California

Case No.: 20-10065

Judge: Hon. Deborah J. Saltzman

Debtor's Counsel: William E. Winfield, Esq.
                  NELSON COMIS KETTLE & KINNEY LLP
                  300 East Esplanade Dr.
                  Suite 1170
                  Oxnard, CA 93036
                  Tel: 805-604-4106
                  E-mail: wwinfield@calattys.com

Total Assets: $38,197

Total Liabilities: $1,426,690

The petition was signed by Andrew Sheaffer, chief executive
officer.

A copy of the petition containing, among other items, a list of the
Debtor's three unsecured creditors is available for free at
PacerMonitor.com at:

                         https://is.gd/knMUal


AMERICAN CRYOSTEM: Reports $1.1M Net Loss for FY Ended Sept. 30
---------------------------------------------------------------
American CryoStem Corporation has filed with the Securities and
Exchange Commission its Annual Report on Form 10-K reporting a net
loss of $1.08 million on $321,647 of total revenues for the year
ended Sept. 30, 2019, compared to a net loss of $1.49 million on
$1.10 million of total revenues for the year ended Sept. 30, 2018.

As of Sept. 30, 2019, the Company had $1.29 million in total
assets, $2.53 million in total liabilities, and a total
shareholders' deficit of $1.24 million.

Fruci & Associates II, PLLC, in Spokane, Washington, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated Jan. 14, 2020, citing that the Company has incurred
significant losses since inception.  This factor raises substantial
doubt about the Company's ability to continue as a going concern.

As of the fiscal year ended Sept. 30, 2019, the Company had a cash
balance of $23,800 and accounts receivable of $330,154.  The
Company's sources of funds in 2019 were tissue processing and
storage fees, international product sales, consulting and licensing
fees, and financing activities.  In Fiscal 2019, the Company used
$496,957 of net cash for Operations, and $49,902 in investment
activities, including Patent Development, and the purchase of
Laboratory equipment and furniture associated with the ongoing
upgrade of its Monmouth Junction, NJ facility. Additionally, the
Company generated $502,339 from financing activities, which
included option exercises, issuance of convertible notes, issuance
of common stock and an infusion of capital from an affiliate.  The
Company also paid down a portion of its Capital Lease.

"The Company will continue to focus on its financing and investment
activities but should we be unable to raise sufficient funds, we
will be required to curtail our operating plans if not cease them
entirely.  We cannot assure you that we will generate the necessary
funding to operate or develop our business.  In the event that we
are able to obtain the necessary financing to move forward with our
business plan, we expect that our expenses will increase
significantly as we attempt to grow our business. Accordingly, the
above estimates for the financing required may not be accurate and
must be considered in light these circumstances," the Company said
in the regulatory filing.

A full-text copy of the Form 10-Q is available for free at the
SEC's website at:

                    https://is.gd/hvZm6M

                   About American CryoStem

Eatontown, New Jersey-based American CryoStem Corporation (OTC:
CRYO)(www.americancryostem.com), founded in 2008, has evolved to
become a biotechnology company, standardizing adipose tissue
derived technologies (Adult Stem Cells) for the fields of
Regenerative and Personalized Medicine.  The Company operates a
state-of-art, FDA-registered, laboratory in Monmouth Junction, New
Jersey and licensed laboratories in Hong Kong, China, Japan, and
Thailand which operate on the Company's proprietary platform,
dedicated to the collection, processing, bio-banking of adipose
tissue (fat) and culturing and differentiation of adipose derived
stem cells (ADSCs) for current or future use in regenerative
medicine.


AMERICAN STEEL: Unsecureds to Split $36,000 in Plan
---------------------------------------------------
American Steel Processing Co. filed a Plan of Reorganization that
proposes to pay creditors from the monies received during the
operation of the business located in its central office on Panama
City Beach, FL and with locations in Florida, Alabama and
Pennsylvania.

The plan classifies and treats claims as follows:

   * Class 2 - Secured Claim of Nations Fund I, LLC; claim no. 36.
(Nations). IMPAIRED. Total claim $1,050,166.10. Nation’s Claim of
$1,050,166.10 (less payments received since 10/31/19) shall be paid
in full, with interest at 5.25%, at the rate of 10,000.00 per month
amortized over 142 months. The estimated unpaid principal balance
of $685,906.63 shall balloon on March 2, 2025, in sixty (61)
consecutive monthly installments commencing on the effective date
of this Plan.

   * Class 3 - Secured Claim of Commercial Credit Group, Inc. (CCG
POC #15). IMPAIRED. The Debtor paid $15,000.00 per month through
October,2019 leaving a principal balance of $303,457.22. In
November, 2019 the Debtor paid $7,500.00 of which $1327.63 is
credited toward interest and the balance to principal leaving
principal balance of $297,284.85 as of November 30, 2019. This
balance shall be repaid at the rate of $7,500.00 per month at the
rate of 5.25% interest commencing March 1, 2020 and paid over 44
months with the final 44th payment in the amount of $7,326.88.

   * Class 4 - Secured Claim of John Deere Construction & Forestry
Company, doing business as John Deere Financial; Claims 38 – 45.
IMPAIRED. Total claim $291,536.93. The $291,536.93 will be
amortized and paid over 56 months, with interest accruing from
October 31, 2019 at the rate of 5.25% per year, which will equate
to a payment of $6,000.00 per month with the first payment
commencing on January 10, 2020.

   * Class 5 - Secured claim of BB&T Commercial Equipment Capital
Corp. (Claim No. 6, 20, and 21 and shall be referred to as BB&T).
IMPAIRED. BB&T filed secured claim No. 6 on account no. ending in
6259 and claims 20 and 21 in the total amount of $48,282.87 which
shall be paid at 5% interest with equal monthly payments over sixty
(60) months in the amount of $911.16. Payments commenced on June
20, 2018 pursuant to an agreed Notice of Adequate protection and
shall be paid on the 20th of each month thereafter until the claim
is paid in full.

   * Class 6 - Secured claim of Wells Fargo Equipment Finance.
(Wells); Claims 16 and 17. IMPAIRED.  The lease purchase and total
debt to Wells will be consolidated into a total lease purchase
agreement of $141,420.15 to be repaid over 60 months at the same
contract terms with payments of $2,460.66 per month. The payment
shall be made semi-monthly on the 5th and 20th of each month. The
first payment shall be paid on August 5, 2018 on the remaining on
August 20, 2018 and the 5th and 20th of each month thereafter of
each month thereafter in the amount of $1,230.33 each. The Debtor
abated the October, 2018 payment which shall extend the term of
repayment by one month.

   * Class 7 - Secured claim of SunSouth Bank (SunSouth claim No.
9). IMPAIRED. The total debt to SunSouth Bank is $68,632.00 to be
repaid over 36 months at 4.5% interest with payments of $1,965.07
on the 5th of each month. The first payment shall be due June 5,
2018 and the 5th of each month thereafter for 37 months.

   * Class 8 - Secured claim of LEAF Capital Funding, LLC (Leaf)
POC #22. IMPAIRED. The total debt to Leaf Financial is $181,800.00
to be repaid over 60 months at 5% interest with payments of
$3,440.00 per month. The total debt to Leaf shall be repaid with
payments of $1,720.00 on the 5th and 20th of each month. The first
payment shall be due April 5, 2018 on the remaining on April 20,
2018 and the 5th and 20th of each month thereafter. It is estimated
the Debtor has reduced the debt to $140,594.94 by the end of
November, 2019. The Debtor proposes to pay the balance at the rate
of $2,000.00 per month over 84 months with payments commencing on
January 20, 2020 and the 20th of each month thereafter.

   * Class 9 - Secured claim of M2 Lease Funds, LLC.
POC #14. IMPAIRED. The lease purchase and total debt to M2 Lease of
$240,190.00 as filed by Claim #14 has been paid at the rate of
$5,000.00 per month at 5% interest resulting in an estimated
balance as of November 15, 2019 in the amount of $168,366.67. The
Debtor proposes to pay the balance of the claim at the rate of
$2,000.00 per month commencing January 15, 2020 at 5% interest over
105 months.

   * Class 10 - Secured claim of Financial Pacific Leasing, LLC.
(FPL) Claim #18 ($88,577.53). IMPAIRED. FPL is secured by three
items of equipment as noted on its proof of claim #18 in the amount
of $17,171.36. American Steel Processing Company shall pay
Financial Pacific Leasing, Inc on its claim in the amount of
$1,010.08 over 17 months, which includes interest, and agrees to
pay monthly adequate protection payments in the amount of $1,010.08
beginning on July 20, 2018 and pursuant to the Order Granting
Adequate protection, Doc. 225 all terms set froth therein are
incorporated into the Chapter 11 Plan of Reorganization.

   * Class 11 - Secured claim of Navitas Credit. IMPAIRED. The
total debt to Navitas on this piece of equipment is approximately
$17,000.00 to be repaid according to the terms of the lease
purchase contract with the contract term to be extended for the
number of months the contract was in arrears as of the date of
filing (2/26/2018) to cure the pre-filing arrearage

   * Class 12 - Secured claim of Navitas Credit. IMPAIRED. The
total debt to Navitas on this piece of equipment is approximately
$32,000.00 to be repaid according to the terms of the lease
purchase contract with the contract term to be extended for the
number of months the contract was in arrears as of the date of
filing (2/26/2018) to cure the pre-filing arrearage.

   * Class 13 - Secured claim of Amur Equipment Finance (POC 8,
Amur). IMPAIRED. The total debt to Amur on this piece of equipment
is $49,519.73 to be repaid over 60 months at 5% interest with
monthly payments of $937.32. The total debt to Amur shall be repaid
with payments of $468.66 on the 5th and 20th of each month. The
first payment shall be due February 5, 2019 and the 5th and 20th of
each month thereafter.

   * Class 14 - Secured Claim of Mercedes Benz (MBFS Claim No. 29).
IMPAIRED. Total claim $146,543.69. Beginning on the fifth day of
the first month following the effective date of the Plan, and
continuing on the fifth day of each month thereafter, Debtor shall
make monthly plan payments of $4,392.00 to Mercedes-Benz, which,
together with the adequate protection payments due under the MBFS
AP Order, will amortize payment of the MBFS Secured Claim in full
over 37 months at 5.00%. The Debtor has reduced the debt to
approximately $79,419.18 through November, 2019. The Debtor will
pay the balance due at 5% interest at the rate of $2,000.00 per
month commencing January 5, 2020 over 43 months with a final
payment due on August 5, 2023 in the amount of $1,062.00.

   * Class 15 - Priority tax claim of New York State Department of
Taxation & Finance; Claim No.12. IMPAIRED. The New York State
Department of Taxation & Finance filed claim No. 12 for unpaid
withholding tax in the total amount of $180.66 which shall be paid
at 18% interest from the date of filing and shall be paid in full
within 30 days from the effective date of confirmation.

   * Class 16 - Secured Claim of Societe Generale Equipment
Finance, USA; claim no. 27. IMPAIRED. Societe Generale Equipment
Finance, USA filed Proof of Claim #27 on June 8, 2018 in the amount
of $10,384.22. The parties have agreed that Societe Generale
Equipment Finance, USA is fully secured, and the debt will be
repaid at 5% interest over 61 months with monthly payments of
$200.13. Payments will commence on September 20, 2018 and continue
to come due on the 20th of each month until the claim is paid in
full.

   * Class 17 - Gordillo Evelio. IMPAIRED. Gordillo Evelio (Evelio)
has a pending workman's compensation claim pending with the Office
of the Judges of Compensation Claims, case no. 17-026460JIJ. The
claim to Evelio has been disputed. He claims injuries and damages
which are unknown at this time.

   * Class 18 - Secured Claim of CIT (POC #3). IMPAIRED. The debt
to CIT on the equipment has been paid a total of $37,349.00.
Insurance paid ***VIN1J9AH4024A1070946 PAID OFF as part of
insurance claim in Sept 2019 for $28,695. No amended claim has been
filed for a deficiency.

   * Class 19 - Secured Claim of CIT (POC #2). IMPAIRED. The debt
to CIT on the equipment is in the amount of $48,144.16 which will
be to be repaid over 48 months at 5% interest with payments of
$562.78 commencing on June 20, 2019 and $562.78 on July 5, 2019 and
the 5th and 20th of each month thereafter The note and security
agreement/lease purchase agreement shall fully amortize over 48
months and at the end of the term.

   * Class 20 - Secured Claim of SUMMIT; Claim No. 32. IMPAIRED.
Under the terms of the Agreement, the Debtor should have reduced
the claim of $1,681,471.66 to $1,084,336.69 by the end of December,
2019. The Debtor proposes to pay the balance at 3.109% interest at
the rate of $20,000.00 per month commencing January 15, 2020 over
58 months with a final payment on November 15, 2024 in the amount
of $8,444.29 for a total of 59 months.

   * Class 21 - Secured Claim of Ascentium Capital; Claim No. 25.
IMPAIRED. Ascentium Capital filed Claim No. 25 for $83,267.40.
Therefore, to treat the claim as fully secured, the claim shall be
paid at no interest over 60 months with monthly payments of
$1,387.79 per month.

   * Class 22 - Secured Claim of Hitachi Capital America Corp.
filed partially secured claim no. 31. IMPAIRED. Hitachi Capital
America Corp. filed partially secured claim no. 31 for a total of
$16,903.90. The secured portion of the claim in the amount of
$12,500.00 shall be paid in full over 48 months at 5.25% from the
effective date of confirmation. Payments shall commence on January
20, 2019 and on the 20th of each month thereafter in the amount of
$296.60 per months if the Plan is confirmed in December, 2018,
otherwise commencing the month following the effective date of the
Plan.

   * Class 23 - Hillsborough County Tax Collector (POC #4).
IMPAIRED. The Hillsborough County Tax Collector filed Claim #4 in
the amount of $2,094.33. Payments shall commence on the 20th of
each month following the effective date of the Plan, thereafter in
the amount of $400.31 per month.

   * Class 24 - Indiana Dept. of State (POC #7). IMPAIRED. The
Indiana Dept. of State filed Claim #7 for 2015 Tax in the amount of
$182.09 which shall be repaid at the statutory rate of interest
upon the effective date of confirmation.

   * Class 25 - United States of America, Internal Revenue Service
(IRS POC #10). IMPAIRED. The IRS filed amended claim #10 for
$5,327.47 as an unsecured priority claim which shall be repaid over
60 months from filing at 6% interest. The balance of $78.20 is a
general unsecured claim. Payments shall commence on the 20th of
each month following the effective date of the Plan.

   * Class 26 - Komatsu Financial Limited Partnership; claim no.
33. IMPAIRED. Komatsu Financial Limited Partnership filed secured
claim no. 33 for a total of $11,784.18. The secured claim shall be
paid in full over 48 months at 5.25% from the date of filing on
February 22, 2018. Payments shall commence on the 20th of the month
following the effective date of the confirmation of the Plan.

   * Class 27 - Alfredo Lazo-Martinez. IMPAIRED. Any compensation
for injuries allegedly incurred by Alfredo Lazo-Martinez shall be
handled through insurance coverage of R.F.T. and there shall be no
liability assessed against American Steel.

   * Class 28 - R.F.T. IMPAIRED. The monthly payment for the use of
the equipment shall remain the same during the lease term and the
purchase price shall be modified to equal the total of the payments
under the modified lease term.

   * Class 29 - All Allowed Unsecured creditors. IMPAIRED.  The
Debtor proposes to pay allowed unsecured creditors on a pro rata
basis according to the attached schedule of payments to Class 29
Unsecured Creditors over 36 months from net disposable income which
shall not be less than $36,000.00 to be paid over the 36 months.
The debt remaining unpaid, if any, at the end of 36 months shall be
discharged.

The Plan did not provide the estimated total amount of unsecured
claims.  It also did not provide a projected recovery for holders
of unsecured claims.

The debtor will fund the bankruptcy plan with the revenue generated
from the operation of its scrap metal and steel processing
business.

A full-text copy of the First Amended Plan of Reorganization dated
December 23, 2019, is available at https://tinyurl.com/uhzxqns
from PacerMonitor.com at no charge.

     Attorney for the Plan Proponent
     Charles M. Wynn, Esq.
     CHARLES M. WYNN LAW OFFICES, PA
     P.O. Box 146
     Marianna, FL 32447
     850-526-3520
     court@wynnlaw-fl.com

American Steel Processing Company

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

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


AMERICAN WOODMARK: Moody's Raises CFR to Ba1, Outlook Stable
------------------------------------------------------------
Moody's Investors Service upgraded American Woodmark Corporation's
Corporate Family Rating to Ba1 from Ba2 and its probability of
Default Rating to Ba1-PD from Ba2-PD. Moody's also upgraded the
rating on the company's senior unsecured notes due 2026 to Ba2 from
Ba3. AMWD's SGL-1 Speculative Grade Liquidity Rating is maintained.
The outlook is stable.

The upgrade of AMWD's CFR to Ba1 reflects Moody's expectations that
AMWD will benefit from sound fundamentals in key end markets,
maintain its very good liquidity profile and follow conservative
financial policies that will result in improved credit metrics.
"American Woodmark has done a terrific job in improving its balance
sheet by paying down almost $250 million of its term loan over the
last two years, resulting in credit metrics that warrant the higher
rating," according to Peter Doyle, a Moody's VP-Senior Analyst.

The following ratings/assessments are affected by the action:

Upgrades:

Issuer: American Woodmark Corporation

Probability of Default Rating, Upgraded to Ba1-PD from Ba2-PD

Corporate Family Rating, Upgraded to Ba1 from Ba2

Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2(LGD5) from
Ba3(LGD5)

Outlook Actions:

Issuer: American Woodmark Corporation

Outlook, Remains Stable

RATINGS RATIONALE

American Woodmark's Ba1 Corporate Family Rating reflects Moody's
expectation of strong operating performance, with an EBITA margin
projected to remain near 12% through fiscal year-end 2021 (April
30, 2021). Higher volumes due to end market growth and the
resulting operating leverage will contribute to solid performance
and offset the risk of higher costs for raw materials such as
different types of wood, particleboard and paints. Growth in
earnings will translate into better credit metrics. Moody's
projects debt-to-LTM EBITDA trending towards 2.4x by April 30, 2021
from 2.6x at Q2 2010 (October 30, 2019) and LTM free cash
flow-to-debt of 21.7% over the same period. Moody's forward view
assumes AMWD will pay down its term loan to $200 million by fiscal
year-end 2021. The company's very good liquidity profile,
characterized by free cash flow in excess of $125 million each year
through fiscal-year 2021, further supports AMWD's credit profile.
Further, governance considerations, particularly adherence to a
conservative financial policy, support Moody's expectation that
these metrics will be maintained or improve.

However, demand for cabinets is cyclical and discretionary. That
volatility created by these factors poses significant risk to AMWD.
Demand for cabinets and resulting volume could contract quickly and
have a substantive negative impact on the company's financial
profile. An economic downturn would weaken cash flows and
debt-service capabilities. Also, the company has significant sales
concentration with two national home-improvement retailers that
have strong bargaining power, dictating price and volume. The Home
Depot, Inc. (A2 stable) and Lowe's Companies, Inc. (Baa1 stable)
contributed 47.9% of the company's fiscal-year 2019 revenue.
Moody's also believes that AMWD will use capital to enhance
shareholder returns by reinitiating share repurchases.

The stable outlook reflects its expectation that American Woodmark
will continue to perform well, generate solid operating margins and
cash flows, and maintain moderate leverage. Moody's also expects
that industry fundamentals will support growth over the next twelve
to 18 months.

The rating is unlikely to be upgraded further over the next three
to four years due to AMWD's product concentration in cabinets,
customer concentration and the cyclical nature of its end markets.
However, over the longer-term the rating could be could be upgraded
if (all ratios include Moody's standard adjustments):

  -- EBITA margin is maintained above 15.0%

  -- Debt-to-LTM EBITA is maintained below 2.0x

  -- Customer concentration is reduced

  -- A very good liquidity is preserved

  -- Ongoing positive trends in end markets support sustained
organic growth

The rating could be downgraded if:

  -- EBITA margin is trending towards 10%

  -- Debt-to-LTM EBITDA is sustained above 3.5x

  -- The company's liquidity profile deteriorates

  -- The company is unable to remediate its material weaknesses for
internal controls

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

American Woodmark Corp., headquartered in Winchester, Virginia, is
a national manufacturer and distributor of cabinets. Revenue for
the twelve months ended October 31, 2019 was about $1.6 billion.


AMIR & LEILA: Hires Matthew Abbasi as Insolvency Counsel
--------------------------------------------------------
Amir & Leila, LLC seeks permission from the U.S. Bankruptcy Court
for the Central District of California to employ Matthew Abbasi,
Esq. and the Abbasi Law Corporation, as general insolvency
counsel.

Amir & Leila needs Abbasi Law to:

     (a)  represent the Debtor at its Initial Debtor interview;

     (b)  represent the Debtor in its meeting of creditors pursuant
to Bankruptcy Code section 341(a), or any continuance thereof;

     (c)  represent the Debtor at all hearings before the United
States Bankruptcy court involving the Debtor as
Debtor-in-possession and as reorganized Debtor, as applicable;

     (d)  prepare on behalf of the Debtor, as Debtor-in-possession
all necessary applications, motions, orders, and other legal
papers;

     (e)  advise the Debtor, regarding matters of bankruptcy law,
including the Debtor's rights and remedies with respect to its
assets and the claims of its creditors;

     (f)  represent the Debtor with regard to all contested
matters;

     (g)  represent the Debtor with regard to the preparation of a
disclosure statement and the negotiation, preparation, and
implementation of a plan of reorganization;

     (h)  analyze any secured, priority, or general unsecured
claims that have been filed in the Debtor's bankruptcy case;

     (i)  To negotiate with the Debtor's secured and unsecured
creditors regarding the amount and payment of their claims;

     (j)  object to claims as may be appropriate;

     (k)  perform all other legal services for the Debtor as
debtor-in-possession as may be necessary, other than adversary
proceedings which would require a further written agreement;

     (l)  advise the Debtor with respect to its powers and duties
as a debtor-in-possession in the continued operation of its
business;

     (m)  provide counseling with respect to the general corporate,
securities, real estate, litigation, environmental, state
regulatory, and other legal matters which may arise during the
pendency of this Chapter 11 case; and

     (n)  To perform all other legal services that is desirable and
necessary for the efficient and economic administration of this
chapter 11 case.

Abbasi Law charges a discounted hourly rate for Matthew Abbasi,
Esq. of $400.00; paralegal hourly rate is $60.00; and law clerk
hourly rate is $25.00.  Travel time rates will be billed at 50% of
the above rates.  Photocopying will be billed at $0.10 per page.
Reimbursement for out of pocket expenses shall be at actual costs.

Mr. Abbasi attests that Abbasi Law does not hold or represent any
interest adverse to the Debtor, and the Debtor's Estate. Therefore,
the firm is a disinterested person as that term is defined in
Bankruptcy Code section 101(14) and in compliance with the
requirements of Bankruptcy Code section 327(a).

The firm may be reached at:

     Matthew Abbasi, Esq.
     Abbasi Law Corporation
     8889 West Olympic Boulevard, Suite 240
     Beverly Hills, CA 90211
     Tel: (310) 358-9341
     Fax: (888) 709-5448
     Email: matthew@malawgroup.com

                   About Amir & Leila, LLC

Amir & Leila, LLC filed a voluntary Chapter 11 petition (Bankr.
C.D. Cal. Case No. 19-12646) on October 20, 2019, and is
represented by Matthew Abbasi, Esq., at Abbasi Law Corporation.
The Debtor reported under $1 million in both assets and
liabilities.



ATA DEVELOPMENT: Seeks Interim and Final OK to Use Cash Collateral
------------------------------------------------------------------
ATA Development LLC and affiliated debtor StoreWorks Technologies,
Limited, asked the Bankruptcy Court to authorize use of
approximately $500,285 in cash collateral from Jan. 3, 2020, to the
end of the week beginning Jan. 20, 2020 on an interim basis.

The Debtors also seek authorization to use of cash collateral on a
final basis from the end of the week beginning January 20, 2020, to
the end of the week beginning March 23, 2020, in the total
approximate amount of $1,767,440.  Use of the cash collateral will
enable the Debtors to continue their operations while pursuing a
reorganization of their business.  

ATA formerly owned the real estate and building where StoreWorks'
main administrative office is currently located.  Prior to the
Petition Date, ATA sold the real estate and currently holds the
proceeds from the sale.  ATA is not currently operating.

Before the Petition Date, ATA Development and StoneWorks
Technologies obtained from Choice Financial Group a $1.9 million
loan and a $1.8 million loan, secured by interests in substantially
all of the Debtors' assets.  As of the filing date, the Debtors owe
approximately $1,684,927 under the loan documents.

The Debtors propose to grant the pre-petition lender post-petition
replacement security interests of the same priority, dignity, and
effect as the pre-petition interest in the Debtors' cash
collateral, to the extent of cash collateral used.

A copy of the motion is available for free at
https://tinyurl.com/r3frt72 from PacerMonitor.com.

                     About ATA Development

ATA formerly owned the real estate and building where StoreWorks'
main administrative office is currently located.  ATA sold said
property before the Petition Date.  ATA is not currently operating.


ATA Development LLC filed a Chapter 11 petition contemporaneously
with affiliate StoreWorks Technologies, Limited (Bankr. D. Minn.
Lead Case No. 19-43815) on Dec. 20, 2019.  The case is assigned to
Judge Kathleen H. Sanberg.  Fredrikson & Byron, P.A., is
representing the Debtors.



AYTU BIOSCIENCE: Enters Into 1st Amendment to Innovus Merger Pact
-----------------------------------------------------------------
Aytu BioScience, Inc., Aytu Acquisition Sub, Inc. ("Merger Sub")
and Innovus Pharmaceuticals, Inc., on Sept. 12, 2019 entered into
an agreement and plan of merger, pursuant to which Merger Sub
merged into Innovus and Innovus became a wholly owned subsidiary of
the Company.  On Jan. 9, 2020, the Company, Merger Sub and Innovus
entered into the first amendment to the Merger Agreement.  Among
other things, the Merger Agreement Amendment revises the
formulation for pricing of the Company's shares to be issued in the
warrant exchange to be offered to certain holders of Innovus
warrants and also revises the form of CVR agreement to be entered
into at Closing.  The revisions to the form of CVR agreement (i)
allow for more flexibility in the use of Company common stock as a
form of payment of consideration payable under such agreement to
CVR holders and (ii) provide for a mechanism under which the
Company can, with the agreement of the CVR holders' representative,
amend the CVR agreement to increase the number of Company shares
available to be used in paying consideration to CVR holders upon
the triggering of milestone payments.

                      About Aytu BioScience

Englewood, Colorado-based Aytu BioScience, Inc. (OTCMKTS:AYTU) --
http://www.aytubio.com-- is a commercial-stage specialty
pharmaceutical company focused on global commercialization of novel
products addressing significant medical needs.  The company
currently markets Natesto, the only FDA-approved nasal formulation
of testosterone for men with hypogonadism, ZolpiMist, an
FDA-approved, commercial-stage prescription sleep aid indicated for
the short-term treatment of insomnia characterized by difficulties
with sleep initiation, and recently acquired Tuzistra XR, the only
FDA-approved 12-hour codeine-based antitussive oral suspension.
Additionally, Aytu is developing MiOXSYS, a novel, rapid semen
analysis system with the potential to become a standard of care for
the diagnosis and management of male infertility caused by
oxidative stress.  MiOXSYS is commercialized outside of the U.S.
where it is a CE Marked, Health Canada cleared, Australian TGA
approved, Mexican COFEPRAS approved product, and Aytu is planning
U.S.-based clinical trials in pursuit of 510k de novo medical
device clearance by the FDA. Aytu's strategy is to continue
building its portfolio of revenue-generating products, leveraging
its focused commercial team and expertise to build leading brands
within large, growing markets.

Aytu Bioscience reported a net loss of $27.13 million for the year
ended June 30, 2019, compared to a net loss of $10.18 million for
the year ended June 30, 2018.  As of Sept. 30, 2019, the Company
had $31.02 million in total assets, $28.70 million in total
liabilities, and $2.32 million in total stockholders' equity.

Plante & Moran, PLLC, in Denver, CO, the Company's auditor since
2015, issued a "going concern" qualification in its report dated
Sept. 26, 2019, on the Company's consolidated financial statements
for the year ended June 30, 2019, citing that the Company has
suffered recurring losses from operations and has an accumulated
deficit that raise substantial doubt about its ability to continue
as a going concern.


BARLEY FORGE: $10.5M Sale of All Assets to Green Approved
---------------------------------------------------------
Judge Theodor C. Albert of the U.S. Bankruptcy Court for the
Central District of California authorized Barley Forge Brewing Co.,
LLC's bidding procedures in connection with the sale of
substantially all assets to Green Cheek Beer Co. for $1.05
million.

A hearing on the Motion was held on Dec. 11, 2019 at 10:00 a.m.

The Assets are sold to Buyer on an "As Is; Where Is" basis and no
representations or warranties have been made by the Debtor with
respect to the Assets.  Without limiting the generality of the
foregoing sentence, the sale of the Assets will be and is free and
clear of all successor liability claims, and liabilities of the
Estate other than those specifically associated with executory
contracts that are expressly assumed and assigned to buyer pursuant
to the APA.

The Debtor is authorized to pay at closing the undisputed claims of
the secured equipment lender / financing lessors in the amounts
scheduled in the Motion in full satisfaction of such parties'
secured claims against the Debtor and Estate.

The 14-day stay of order provided in Federal Rules of Bankruptcy
Procedure 6004(h) and 6006(d) is waived.

In the event that the Buyer is unwilling or unable to close the
Sale Transaction approved herein in a timely manner, the Debtor is
authorized and directed to sell the Assets to Eflow Investments,
LLC as a backup buyer pursuant to the terms set forth in the Order
and the asset purchase agreement submitted to the Debtor by Eflow
Investments, LLC, provided that the purchase price for a sale to
Eflow Investments, LLC as backup buyer will be $1.04 million.

Additionally, in the event that Green Cheek Beer Co. closes the
Sale Transaction contemplated, the Debtor is authorized and
directed to immediately return Eflow Investment, LLC's $50,000 good
faith deposit.

A copy of the APA is available at https://tinyurl.com/uc7px8s from
PacerMonitor.com free of charge.

             About Barley Forge Brewing Company

Barley Forge Brewing Company, LLC, is a privately held company in
the beverage manufacturing business.  Barley Forge Brewing filed a
Chapter 11 petition (Bankr. C.D. Cal. Case No. 19-13920) on Oct. 6,
2019 in Santa Ana, California.  In petition signed by CRO Joshua
Teeple, the Debtor was estimated to have assets of between $500,000
and $1 million, and liabilities of between $1 million and $10
million.  Judge Theodor Albert oversees the case.  ARENT FOX, LLP,
is the Debtor's counsel.



BAY AREA PROPERTY: Taps Macdonald Fernandez as Legal Counsel
------------------------------------------------------------
Bay Area Property Developers LLC received approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Macdonald Fernandez LLP as its legal counsel.

The firm will provide services in connection with the Debtor's
Chapter 11 case, which include the preparation of a bankruptcy
plan, evaluation of claims and review of monthly operating
reports.

The firm's hourly rates are:

     Partners              $535 to $690
     Associate Attorneys   $335 to $435
     Paralegals            $175

Macdonald Fernandez received the sum of $75,000 as a retainer from
New Cities Land Company, Inc., which is the Debtor's managing
member.

Reno F.R. Fernandez III, Esq., a partner at Macdonald Fernandez,
disclosed in court filings that the firm is "disinterested" within
the meaning of Section 101(14) of the Bankruptcy Code.

Macdonald Fernandez can be reached through:

     Reno F.R. Fernandez, Esq.
     Daniel E. Vaknin, Esq.
     221 Sansome Street, Third Floor  
     San Francisco, CA 94104
     Tel: (415) 362-0449
     Fax: (415) 392-5544
     Email: 2382885420@filings.docketbird.com

                About Bay Area Property Developers LLC

Bay Area Property Developers LLC is engaged in activities related
to real estate.

Bay Area Property Developers sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Cal. Case No. 19-52539) on Dec.
18, 2019. In the petition signed by Lee E. Newell, chief executive
officer of New Cities Land Company, Inc., Debtor's managing member,
the Debtor estimated $10 million to $50 million in both assets and
liabilities. Judge Stephen L. Johnson oversees the case.  Macdonald
Fernandez LLP is the Debtor's legal counsel.


BEAVER DAIRY: Seeks to Hire William Kent as Real Estate Agent
-------------------------------------------------------------
Beaver Dairy Farm, LLC, seeks approval from the U.S. Bankruptcy
Court for the Western District of New York to hire William Kent
Inc. as its real estate agent.
   
The firm will assist in the marketing and sale of the Debtor's real
property, which it previously used in its dairy farm operations.

William Kent will get 5 percent of the gross sales price of the
property or will be compensated by a buyer's premium to be paid by
the purchaser over and above the sales price.
  
William Kent is "disinterested" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     David Kent
     William Kent, Inc.
     P.O. Box 58
     8369 Richmond Road
     Stafford, NY 14143
     Phone: 585-343-5449
     Fax: (585) 343-5577

                      About Beaver Dairy Farm

Beaver Dairy Farm LLC is a privately held company in Randolph,
N.Y., in the dairy farms business.

Beaver Dairy Farm LLC filed a Chapter 11 bankruptcy petition
(Bankr. W.D.N.Y. Case No. 18-12409) on Nov. 16, 2018.  In the
petitions signed by Dale F. Beaver, owner, Beaver Dairy disclosed
assets of between $1 million and $10 million and liabilities of the
same range.

Judge Carl L. Bucki oversees the case.

The Debtor tapped Hodgson Russ LLP as bankruptcy counsel; Burgett &
Robbins as special counsel; and Saldi Advisory Services as
financial advisor.

On Jan. 4, 2019, the Office of the U.S Trustee appointed a
committee of unsecured creditors in the Debtor's case.  The
committee is represented by Andreozzi Bluestein LLP.


BETTERECYCLING CORPORATION: Opposes Lenders’ Cash Collateral Motion
---------------------------------------------------------------------
Betterecycling Corporation opposed the motion which seeks to direct
payment of foreclosed accounts receivable and prohibit use of cash
collateral filed by the Debtor's lenders Firstbank Puerto Rico,
Banco Santander de Puerto Rico, and the Economic Development Bank
for Puerto Rico, with Banco Popular de Puerto Rico (BPPR),
administrative agent.

According to the Debtor, the lenders claim to hold a perfected
priority lien over all of the other proceeds and cash collateral
generated, without specifying the particular assets owned by the
Debtor.  The same can be said of protection remedies being sought
which lacked specificity, the Debtor related.

Wigberto Lugo Mender, Esq., at Lugo Mender Group, LLC, the Debtor's
counsel, said that the second crucial defect lies on the creditors
asserting remedies which seek to greatly affect the estate and its
creditors, without filing a proof of claim against the estate.
Moreover, the lenders and BPPR attempt to move the Court towards
granting an array of remedies which substantially exceed the scope
of Section 363 of the Bankruptcy Code, making references to Section
363 without distinction to prepetition, pre-order for relief, as
well as to post- order for relief matters.  Also, the lenders seek
to be labelled as the owners of a substantial amount of funds
without following proper procedural ways, Mr. Lugo Mender
complained.

Accordingly, the Debtor asked the Court to deny the lenders' cash
collateral motion as being procedural and factual defective.

A copy of the objection is available at https://tinyurl.com/uocw4au
from PacerMonitor.com free of charge.

                   About Betterecycling Corporation

Betterecycling Corporation produces gasoline, kerosene, distillate
fuel oils, residual fuel oils, and lubricants. Based in San Juan,
P.R., Betterecycling Corporation filed a voluntary petition under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 17-04157)
on Jun. 9, 2017.  Judge Enrique S. Lamoutte Inclan oversees the
case.  Lugo Mender Group, LLC, is the Debtor's legal counsel.




BETTERECYCLING CORPORATION:Lenders File Supplement to Cash Motion
-----------------------------------------------------------------
Lenders Firstbank Puerto Rico, Banco Santander de Puerto Rico, the
Economic Development Bank for Puerto Rico, and Banco Popular de
Puerto Rico, as administrative agent, to Betterecycling
Corporation, filed a supplement to their motion (which sought to
direct payment to the lenders of the foreclosed accounts
receivable, prohibit use of the lenders' cash collateral and relief
for adequate protection) in the Chapter 11 case of Betterecycling
Corporation.

By said supplement, the lenders amend the cash collateral motion to
exclude from the relief sought therein any remedies with respect to
certain disputed funds asserted by CNA Surety, Western Surety
Company and Continental Casualty Company.  The sureties, in an
opposition filed in Court, alleged that they have a superior
interest over potential funds, to that of the lenders. The funds
include  (1) funds Betterecycling may receive under the C & T
contract and under the LPH contract.   

Moreover, the lenders disclosed in the supplement that the Debtor
has failed to respond to their request for acknowledgment to comply
with the interim order, and has used the lenders' cash collateral
without the lenders' consent or prior Court authorization (as can
be seen in the Debtors' October MOR), contrary to the requirements
of Section 363 of the Bankruptcy Code.  The lenders said the Debtor
has also used part of the cash collateral to continue transfers to
insiders.  These events, the lender said, increase the need for
interim and urgent relief as sought in the cash collateral motion.

A copy of the supplement is available at
https://tinyurl.com/sfx9o2x from PacerMonitor.com at no charge.

The lenders, accordingly, filed a motion stating that the contested
matters created in connection with the cash collateral motion and
the sureties' opposition relating to the disputed funds have been
resolved.  A copy of the motion is available at
https://tinyurl.com/rw8y3kj from PacerMonitor.com at no charge.
                                 
                 About Betterecycling Corporation

Betterecycling Corporation produces gasoline, kerosene, distillate
fuel oils, residual fuel oils, and lubricants.  Based in San Juan,
P.R., Betterecycling Corporation filed a voluntary petition under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 17-04157)
on Jun. 9, 2017.  Judge Enrique S. Lamoutte Inclan oversees the
case.  Lugo Mender Group, LLC, is the Debtor's legal counsel.




BJS WHOLESALE: Moody's Raises CFR to Ba3, Outlook Positive
----------------------------------------------------------
Moody's Investors Service upgraded the corporate family rating of
BJS Wholesale Club, Inc. to Ba3 from B1, probability of default
rating to Ba3-PD from B1-PD, and the senior secured bank credit
facility to B1 from B2. The Outlook is positive.

Upgrades:

Issuer: BJS Wholesale Club Inc

Probability of Default Rating, Upgraded to Ba3-PD from B1-PD

Corporate Family Rating, Upgraded to Ba3 from B1

Senior Secured Bank Credit Facility, Upgraded to B1 (LGD4) from B2
(LGD4)

Outlook Actions:

Issuer: BJS Wholesale Club Inc

Outlook, Positive

"Today's upgrade recognizes the continued improvement in BJS
quantitative credit profile, as well as the reduction in legacy
sponsor ownership," stated Moody's Vice President Charlie O'Shea.
"Margins continue to improve as the company rationalizes some of
its products and expands its private label, which combined with
debt reductions that have continued since the significant paydown
from IPO proceeds, has resulted in metrics that are representative
of a Ba company," continued O'Shea. "The positive outlook reflects
Moody's view that BJS operating performance and financial policy
will result in continued deleveraging."

RATINGS RATIONALE

BJS' Ba3 corporate family rating recognizes its formidable
competitive position in its chosen markets, with limited
competition from Costco and Sam's Club in its core New England
markets, as well as its improving credit metrics, not only
debt/EBITDA and EBIT/interest, but also RCF/Net Debt, which has
improved dramatically. The rating also considers the company's
measured expansion, strong execution ability, sound strategy with a
heavy-reliance on grocery items, which make up around 75% of
revenues, and relatively benign online sales environment. In
addition, the company's aggressive repositioning of several product
categories and enhanced private label are driving improved margins.
Financial policy is expected to be balanced, and BJS maintains
excellent liquidity as evidenced by its SGL-1 speculative grade
liquidity rating. The positive outlook reflects Moody's expectation
that BJS' operating performance will continue to result in free
cash flow generation and requisite debt reductions. Ratings could
be upgraded if debt/EBITDA reduced to around 4.25 times and
EBIT/interest was sustained around 2.5 times. Ratings could be
downgraded if either due to a more aggressive financial policy or
weakened operating performance debt/EBITDA rose above 5 times or if
EBIT/interest fell below 2 times.

Overall ESG risk is low, but the company is dependent on having a
large and loyal membership base. Accordingly, anything that would
harm the relationship with members and lead to lower membership
renewal rates or lower spending by members in clubs could
materially adversely affect net sales, membership fee income and
results of operations. BJ's overall corporate governance risk is
low given the elimination of sponsor ownership, which will result
in a balanced financial policy, as well as its status as a publicly
traded company (ticker: BJ).

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

Headquartered in Westborough, MA, BJS is a warehouse club retailer
with 219 locations in 17 states and annual revenues over $13
billion.


BOMBARDIER INC: Moody's Alters Outlook on B3 CFR to Negative
------------------------------------------------------------
Moody's Investors Service changed the rating outlook for Bombardier
Inc. to negative from stable. At the same time, Moody's affirmed
its B3 Corporate Family rating, B3-PD Probability of Default rating
and Caa1 Senior Unsecured ratings. The company's SGL-2 speculative
grade liquidity rating remains unchanged.

"Bombardier's continuing material negative free cash flow, elevated
leverage, additional cash investment required for the A220 aircraft
and its announcement that it is pursuing strategic options to
accelerate deleveraging is reflected in the outlook revision to
negative." said Jamie Koutsoukis, Moody's Vice-President, Senior
Analyst.

Affirmations:

Issuer: Bombardier Inc.

  Corporate Family Rating, Affirmed B3

  Probability of Default Rating, Affirmed B3-PD

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

Issuer: Broward (County of) FL

  Backed Senior Unsecured Revenue Bonds, Affirmed Caa1 (LGD4)

Issuer: Connecticut Development Authority

  Backed Senior Unsecured Revenue Bonds, Affirmed Caa1 (LGD4)

Outlook Actions:

Issuer: Bombardier Inc.

  Outlook, Changed To Negative From Stable

RATINGS RATIONALE

Bombardier (B3 CFR) is constrained by 1) ongoing cash flow
consumption ( -$1.2 billion estimated for 2019), 2) continuing
operating challenges and low margins (1% EBIT margin in 2019) in
its passenger railcar division (Bombardier Transportation"BT"), 3)
significant financial leverage (9.6x at Q3/19), 4) ongoing
management guidance misses, and 5) execution risk in ramping up
production of the new Global 7500 business jet. Bombardier benefits
from 1) good liquidity over the next year, 2) significant scale,
and good market positions in its two remaining business segments,
3) the diversity of those two segments, and 4) an existing $36
billion backlog in its transport business and $14 billion backlog
in its business jet business.

The rail transportation segment, in which Bombardier operates, is
favorably positioned compared with other modes of transport in
light of the global commitment to reduce greenhouse emissions. This
should support the longer-term growth expectation for BT.
Bombardier's aircraft business has indirect exposure to carbon
regulation and air pollution regulation for the purchasers and
operators of its aircraft. The business is also exposed to
potential effects from the "flight shaming" movement which is more
prevalent in the use of business jets.

Bombardier has a dual class share structure by where the founding
family has 50.9% of the voting rights through a special class of
stock carrying 10 votes a share. The same group also has four of
the company's 14 board seats, despite owning just 12.2% of the
equity. Bombardier's management also has a track record of not
meeting its provided guidance.

Bombardier has good liquidity over the next year (SGL-2), with
about $3.4 billion of committed available liquidity sources versus
Moody's estimate of about $500 million of free cash flow usage
through the 2020 and minimal debt maturities. At year-end 2019
Bombardier had available cash of $2.6 billion and at Q3/19 it had
$0.8 billion (USD equivalent) of unused revolvers (at Bombardier
Transportation, due May 2022). The company is also expected to
receive proceeds of about $1.1 billion from the sale of its
regional jet program and aerostructures business. Debt maturities
become meaningful for Bombardier beginning in late 2021 through to
2027 with maturities of over $1 billion in each year (except for
2026) beginning with EUR414 million due in May 2021, $1 billion due
December 2021, and $500 million due March 2022.

With the CDPQ's investment in BT, a cash reserve threshold of at
least $1.25 billion was agreed to at Bombardier. In the event
Bombardier's cash reserves fall below that level, a remediation
plan is required to be put in place to restore cash reserves above
the threshold. As well, the minimum liquidity required by the BT
letter of credit and revolving credit facilities is EUR750 million
($820 million) at the end of each quarter.

The negative outlook reflects Bombardier's executional
underperformance at Transportation, its continued cash consumption,
and though its maturities are not sizable until December 2021,
uncertainty regarding its ability to refinance or reduce debt.

The ratings could be downgraded if Moody's develops concerns over
the adequacy of the company's liquidity or has increased concerns
regarding Bombardier's ability to refinance its debt or the
sustainability of its capital structure.

The ratings could be upgraded if the company produces sustainable
free cash flow in excess of $400 million (negative $1.2 billion
2019) or adjusted financial leverage reduces below 6.5x and is
maintained at that level (9.6x LTM Q3/19).

The principal methodology used in these ratings was Aerospace and
Defense Industry published in March 2018.

Headquartered in Montreal, Quebec, Canada, Bombardier is a global
diversified manufacturer of business jets and rail transportation
equipment. Revenues were $15.9 billion for the last twelve months
ending September 2019.


BREAD & BUTTER: Asks Court to OK Agreement With A. Gaylin
---------------------------------------------------------
Bread Butter Concepts, LLC, seeks approval from the U.S. Bankruptcy
Court for the District of Kansas to approve its employment
agreement with managing member, Alan Gaylin, in the ordinary course
of business.

Mr. Gaylin will oversee and manage the Debtor's day-to-day
operations and ensure that it complies with all the requirements of
the Bankruptcy Code.  Specifically, the services to be provided by
Mr. Gaylin include overseeing marketing initiatives; controlling
company cost and introducing tactical initiatives; collaborating
with the Debtor's management regarding the implementation of
improved processes and new technologies; and building alliances and
partnerships with other local organizations.

The Debtor will pay Mr. Gaylin a gross annual base salary of
$120,000 to be paid in periodic installments.

                 About Bread & Butter Concepts

Bread & Butter Concepts, LLC -- http://breadnbutterconcepts.com/--
was founded in 2011, and owns and operates multiple upscale
restaurants in the Kansas City metropolitan area.

Bread & Butter Concepts and its affiliates, Texaz Crossroads LLC,
Texaz Table Restaurant of KS LLC, Texaz South Plaza LLC and Texaz
Plaza Restaurant LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Kan. Lead Case No. 19-22400) on Nov. 9,
2019.  At the time of the filing, Bread & Butter disclosed
$4,121,754 in assets and $5,079,795 in liabilities.  Judge Dale L.
Somers oversees the cases.  Sandberg Phoenix & von Gontard P.C. is
the Debtor's counsel.


BUMBLE BEE: Tonos-Led Auction on Jan. 23 Set
--------------------------------------------
Judge Laurie Selber Silverstein of the U.S. Bankruptcy Court for
the District of Delaware authorized the bidding procedures of
Bumble Bee Parent, Inc. and its affiliates in connection with the
sale of substantially all of the assets of the Debtors' Canadian
affiliates, as well as equity interests in certain non-debtor
affiliates whose operations support the Debtors' U.S. business., to
Tonos 1 Operating Corp., Tonos US LLC and Melissi 4 Inc. for a
purchase price of up to $930.6 million, subject to overbid.

The Debtors are authorized to conduct the process for soliciting
bids for the sale, responding to qualified bids (including, if
applicable, designating a qualified U.S./Canada joint bid),
conducting the Auction, and designating one or more successful
bids, successful bidders, back-up bids, and backup bidders, all in
accordance with the bidding procedures.

Potential bidders or qualified bidders (other than the stalking
horse bidder, and  olely to the extent set forth in the Stalking
Horse APA) must disclaim any right to receive a fee analogous to a
break-up fee, expense reimbursement, termination fee, or any other
similar form of compensation.

The Prepetition Term Loan Agent and the DIP Term Loan Agent, the
Prepetition ABL Agent, and the DIP ABL Agent will be deemed a
qualified bidder for all purposes under the Order.

If the Term Agents agree to offer any Qualified Bidder financing in
support of such qualified bidder's bid, such financing will be on
no better terms to the borrower than the financing provided to the
Stalking Horse Bidder under the Term Commitment Letter.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Jan. 20, 2020 at 5:00 p.m. (ET)

     b. Initial Bid: The Auction will take place on Jan. 23, 2020
at 10:00 a.m. (ET) at the offices of the counsel to the Debtors,
Paul, Weiss, Rifkind, Wharton & Garrison LLP, 1285 Avenue of the
Americas, New York, New York 10019, or such later time or such
other place as the Debtors will designate.

     c. Deposit: 7.5% of the aggregate cash portion of the Purchase
Price of the Bid

     d. Auction: The Auction for the Company Assets, if any, will
be held on Jan. 17, 2020, at 10:00 a.m. (ET) at the offices of
Paul, Weiss, Rifkind, Wharton & Garrison LLP, New York, New York
10019, or such later date and time as selected by the Debtors after
consultation with the Consultation Parties.

     e. Bid Increments: $500,000

     f. Sale Hearing: If the Auction is cancelled pursuant to
Paragraphs 17-18 of the Order, the U.S. Sale Hearing will instead
be held before the Court on Jan. 23, 2020 at 1:30 p.m. (ET).  If
the Auction is held, the U.S. Sale Hearing will be held before the
Court on Jan. 29, 2020 at 10:00 a.m. (ET).

     g. Sale Objection Deadline: Jan. 10, 2020 at 4:00 p.m. (ET)

     h. Post-Auction Objection Deadline: Jan. 27, 2020 at 4:00 p.m.
(ET)

The Debtors' designation of the Stalking Horse Bidder as the
stalking horse purchaser and its into the Stalking Horse APA are
authorized and approved.

A copy of the Bidding Procedures and the Notice is available at
https://tinyurl.com/sqwmxzg from PaceMonitor.com free of charge.

                      About Bumble Bee Foods

Bumble Bee -- https://www.bumblebee.com/ -- is a health and
wellness focused company with a full line of seafood and specialty
protein products marketed under certain brands including Bumble
Bee(R), Brunswick, Snow's(R), Wild Selections(R) and Beach
Cliff(R).

Canadian affiliate, Connors Bros. Clover Leaf Seafoods Company --
http://www.cloverleaf.ca-- is a supplier of shelf-stable seafood,
producing and marketing its products under several brands,
including Clover Leaf(R), Brunswick(R) and Wild Selections(R).
CBCLS's international business distributes products under the
Brunswick(R) Bumble Bee(R) and Beach Cliff(R) brands to over 40
markets and countries, including Barbados, Jamaica, and Trinidad &
Tobago.

San Diego, California-based Bumble Bee Parent, Inc., and four
affiliates filed for Chapter 11 bankruptcy (Bankr. D. Del. Lead
Case No. 19-12502) on Nov. 21, 2019, before the Hon. Laurie Selber
Silverstein.  In the petitions signed by Kent McNeil, vice
president, Bumble Bee Parent was estimated to have $50 million to
$100 million in assets and $500 million to $1 billion in
liabilities.

Attorneys at Paul, Weiss, Rifkind, Wharton & Garrison, LLP, led by
Alan W. Kornberg, Esq., Kelley A. Cornish, Esq., Claudia R. Tobler,
Esq., and Aaron J. David, Esq., serve as counsel to the Debtors.
Young Conaway Stargatt & Taylor LLP, led by Pauline K. Morgan,
Esq., Ryan M. Bartley, Esq., and Ashley E. Jacobs, Esq., serves as
co-counsel.

The Debtors tapped AlixPartners, LLP as restructuring advisor;
Houlihan Lokey, Inc. as investment banker; and Prime Clerk as
notice, claims, solicitation and balloting agent.

Counsel to affiliates of FCF Co., Ltd., the proposed Stalking Horse
Bidder is:

     Sanford Rosen, Esq.
     Rosen & Associates, P.C.
     747 Third Avenue
     New York, NY 10017

Counsel to the ABL Agent and ABL DIP Agent are:

     Peter S. Burke, Esq.
     Paul Hastings LLP
     515 S. Flower St., 25th Floor
     Los Angeles, CA 90071

          - and -

     Andrew V. Tenzer, Esq.
     Michael E. Comerford, Esq.
     Paul Hastings LLP
     200 Park Avenue
     New York, NY 10166

          - and -

     Matthew P. Ward, Esq.
     Morgan L. Patterson, Esq.
     Womble Bond Dickinson (US) LLP
     1313 North Market Street, Suite 1200
     Wilmington, DE 19801

Counsel to the Term Loan Agent and Term Loan DIP Agent:

     Matthew S. Barr, Esq.
     David N. Griffiths, Esq.
     Weil, Gotshal & Manges LLP
     767 Fifth Avenue
     New York, NY 10153

           - and -

     Paul N. Heath, Esq.
     Zachary I. Shapiro, Esq.
     Richards, Layton & Finger PA, 920
     N. King Street
     Wilmington, DE 19801

The CCAA Monitor is:

     Josh Nevsky
     Alvarez & Marsal Canada Inc.
     200 Bay Street, Suite 2900
     Royal Bank South Tower
     Toronto ON M5J 2J1


CARDINAL HOMES: Gets Approval to Hire SC&H as Investment Banker
---------------------------------------------------------------
Cardinal Homes, Inc. and Alouette Holdings, Inc., received approval
from the U.S. Bankruptcy Court for the Eastern District of Virginia
to employ SC&H Capital, a division of SC&H Group, Inc. as its
investment banker.

The firm will assist the Debtors in the marketing and sale of their
businesses and assets by identifying, communicating and negotiating
with potential buyers, and evaluating their offers.

Prior to approval of SC&H's employment, the firm and the Debtor
agreed to modify their agreement to provide for the payment of
$10,000 for the firm's expenses immediately upon its employment.
SC&H also agreed to defer the remaining amount until the closing of
the sale of the Debtor's assets.

SC&H can be reached through:

     Kenneth W. Mann, CPA
     SC&H Group, Inc.
     7900 Westpark Drive, Suite A150
     Tysons Corner, VA 22102
     Phone: 703-287-5959

                       About Cardinal Homes

Cardinal Homes, Inc. -- https://www.cardinalhomes.com/ --
manufactures made-to-order, modular building components for
building contractors engaged in residential and light commercial
construction projects.  It was formed in 1970 and is a wholly-owned
subsidiary of Alouette Holdings, Inc.

Cardinal Homes filed for Chapter 11 bankruptcy protection (Bankr.
E.D. Va. Case No. 19-36275) on Dec. 2, 2019.  The case is jointly
administered with the Chapter 11 case of Alouette Holdings (Bankr.
E.D. Va. Case No. 19-36126) filed on Nov. 20, 2019.  At the time of
the filing, the Debtors each disclosed assets of between $1,000,001
and $10 million and liabilities of the same range.  Judge Kevin R.
Huennekens oversees the cases.  The Debtors are represented by
Michael E. Hastings, Esq., at Whiteford Taylor & Preston, LLP.


CENTURYLINK INC: Fitch Assigns BB+ Rating on $750MM Sr. Sec. Notes
------------------------------------------------------------------
Fitch Ratings assigned a 'BB+'/'RR1' rating to CenturyLink, Inc.'s
offering of $750 million of senior secured notes. Net proceeds from
the offering will be used to repay a portion of its senior secured
credit facilities. As of Sept. 30, 2019 and pro forma for
subsequent refinancing transactions, including the current
offering, CenturyLink had $550 million outstanding on its senior
secured revolving credit facility and $7.041 billion outstanding on
its senior secured term loans.

CenturyLink's Long-Term Issuer Default Rating is 'BB'. The Rating
Outlook is Stable.

KEY RATING DRIVERS

Alternatives for Consumer Business: CenturyLink disclosed in May
2019 it had hired an advisor to consider strategic alternatives for
its consumer segment. No details regarding the completion of the
review or the structure of any potential transactions have been
disclosed. The consumer segment produces approximately one quarter
of the company's revenue. While alternatives are under review,
Fitch does not expect any changes to company debt-reduction goals,
operations or investments in the consumer segment.

CenturyLink's credit profile could be affected if the review leads
to a divestiture of the consumer segment or another form of
transaction occur. The effect depends on the ultimate capital
structure of the company and an assessment of CenturyLink's
business risk profile at the time. A divestiture without a
corresponding reduction in debt, or nominal debt reduction, would
have the most negative result on the company's credit metrics.
There are also unknown effects within the company's capital
structure, as issuing entities such as Qwest Corporation (QC) and
Embarq derive a significant amount of revenue from the Consumer
segment, given the historical make up of their businesses.

Dividend Reduction Accelerates Delevering: In February 2019, a
reduction of approximately 54% in the per-share common stock
dividend reduced the company's annual dividend payments to
approximately $1.08 billion from $2.30 billion. Additional FCF of
more than $1.2 billion stemming from the reduction is being
directed to a faster pace of debt repayment over a three-year
period. Company guidance indicates over the 2019-2021 period
approximately $2 billion annually is expected to be directed to
debt reduction.

Leverage Target: Concurrent with the review of the consumer
segment, CenturyLink reaffirmed its early 2019 commitment to a
lower, and narrower, net target leverage range. Over the next few
years, the company is targeting a net debt/adjusted EBITDA leverage
range of 2.75x-3.25x, down from a previous target range of
3.0x-4.0x. Fitch is encouraged by the revised capital allocation
policies and believes this will better position the company in the
long term.

New Cost Reductions: New operational initiatives were set in motion
in early 2019 targeting an annualized $800 million-$1 billion of
additional EBITDA-improving initiatives in a three-year period at a
cost of $450 million-$650 million. Through third-quarter 2019,
CenturyLink says it has achieved a run rate of $360 million in
annualized cost savings. CenturyLink indicated these initiatives,
combined with the faster pace of debt reduction, will enable the
company to get within its target range within a three-year time
frame.

Execution Risk: Fitch believes the dividend reduction and EBITDA
improvement initiatives signal support for the credit profile,
although the EBITDA initiatives are not without execution risk.
Fitch believes significant debt reductions are achievable, but
there is some execution risk in reaching the full amount targeted
by CenturyLink, as part of the sustained FCF levels will depend on
successful execution of EBITDA improvement initiatives.

Key Competitor in Business Services: In an industry where scale is
a key factor, CenturyLink is a large competitor and the
second-largest operator serving business customers, after AT&T Inc.
(A-/Stable), and modestly larger than the business customer
operations of Verizon Communications, Inc. (A-/Stable).
CenturyLink's network capabilities, in particular a strong
metropolitan network and a broad product and service portfolio
emphasizing IP-based infrastructure and managed services, provide
the company with a solid base to grow enterprise segment revenue.

Secular Challenges Facing Telecoms: In Fitch's view, CenturyLink
continues to face secular challenges similar to other wireline
operators in the residential portion of its business. Following the
acquisition of Level 3 Communications, the consumer business has
become a much smaller part of the overall business and accounts for
approximately one fourth of revenue, down from 35% in 2016. Fitch
expects this percentage to continue to decline over time, given
legacy revenue trends and a more targeted investment strategy in
the segment.

Parent-Subsidiary Relationship: Fitch has linked the ratings of
CenturyLink and Level 3 Parent based on strong operational and
strategic ties.

DERIVATION SUMMARY

CenturyLink has a relatively strong competitive position based on
the scale and size of its operations in the enterprise/business
services market. In this market, CenturyLink has a moderately
smaller position, in terms of revenue relative to AT&T, and is
slightly larger than Verizon. All three companies have an advantage
with national or multinational companies, given extensive
footprints in the U.S. and abroad. CenturyLink also has a larger
enterprise business than other wireline operators, such as
Windstream Services, LLC and Frontier Communications Corporation
(CCC).

AT&T and Verizon maintain lower financial leverage, generate higher
EBITDA margins and FCF and have wireless offerings providing more
service diversification compared with CenturyLink. FCF improved at
CenturyLink due to the dividend reduction and cost synergies.
CenturyLink has a higher FCF margin than Windstream or Frontier.

Following the acquisition of Level 3 Communications, CenturyLink
has lower exposure to the secularly challenged residential market
compared with wireline operators, Frontier and Windstream. Within
the residential market, incumbent wireline operators face wireless
substitution and competition from cable operators with
facilities-based triple-play offerings, including Comcast Corp.
(A-/Stable) and Charter Communications Inc. Fitch rates Charter's
indirect subsidiary, CCO Holdings, LLC at 'BB+' with a Stable
Outlook. Cheaper alternative offerings, such as voice over internet
protocol and over-the-top video services, provide additional
challenges.

Incumbent wireline operators had modest success with bundling
broadband and satellite video service offerings in response to
these threats.

KEY ASSUMPTIONS

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

  -- Fitch assumes revenues will decline in the low-single-digits
range over the forecast horizon. The rate of decline is forecast to
slow in 2020 given the exit from services facing revenue
headwinds;

  -- EBITDA margins are expected to improve into the low 40% area
as cost initiatives continue. Fitch's assumptions regarding
additional cost savings are slightly below the $800 million-$1
billion range targeted by the company;

  -- Capex is expected to be in line with the company's capex
guidance of approximately $3.7 billion for 2019 (the company has
yet to report 2019 earnings) and remain relatively flat in the
forecast period;

  -- Higher FCF resulting from the early 2019 dividend reduction
are primarily directed to delevering.

RATING SENSITIVITIES

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

  -- Fitch expects gross leverage (total debt with equity
credit/operating EBITDA) to remain at or below 3.0x (FFO net
leverage of 3.5x), while consistently generating positive FCF in
the mid-single-digits;

  -- Additionally, the company will need to demonstrate consistent
EBITDA and FCF growth.

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

  -- A weakening of CenturyLink's operating results, including
deteriorating margins and consistent mid-single-digit or greater
revenue erosion brought on by difficult economic conditions or
competitive pressure that the company is unable to offset through
cost reductions;

  -- Discretionary management decisions including but not limited
to execution of M&A activity that increases gross leverage beyond
4.5x (FFO net leverage of 5.0x) in the absence of a credible
deleveraging plan.

LIQUIDITY AND DEBT STRUCTURE

Strong Liquidity: CenturyLink's total debt as of Sept. 30, 2019,
pro forma for the current refinancing transaction and other
refinancing transactions completed subsequent to the end of the
quarter was $34.3 billion (before unamortized discounts, debt
issuance costs, and other) and readily available cash totaled $247
million.

The current, $2.17 billion senior secured revolving credit
facility, on a pro forma basis, had $550 million drawn on the
facility as of Sept. 30, 2019.

Fitch estimates 2019 FCF, or cash flow from operations less capex
and dividends, was in the range of $1.8 billion-$2.0 billion, after
taking into consideration costs to achieve additional expense
savings. Fitch's assumptions are modestly lower than CenturyLink's
guidance of approximately $2.0 billion-$2.3 billion. Part of the
benefit of improved FCF was expected to be directed to higher capex
in 2019, as guidance was approximately $500 million higher for the
year than the $3.18 billion spent in 2018. Fitch expects FCF to be
around $2 billion in 2020, as cost savings take hold and some
savings are generated by lower interest costs.

CenturyLink made solid progress on its debt-reduction plans in
2019, reducing debt by more than $2 billion.

CenturyLink's secured credit facility benefits from secured
guarantees by Qwest Communications International, Inc. (QCII);
Qwest Services Corporation; CenturyTel Investments of Texas, Inc.;
CenturyLink Communications, LLC; and CenturyTel Holdings, Inc. A
stock pledge is provided by Wildcat HoldCo, LLC, the parent of
Level 3 Parent, to the CTL credit facility. The credit facility is
guaranteed on an unsecured basis by Embarq and Qwest Capital
Funding, Inc. The largest regulated subsidiary, QC, does not
guarantee CenturyLink's secured facility, nor does Level 3 Parent.

With one exception, the senior secured notes will be guaranteed by
the same subsidiaries that guarantee the senior secured credit
facilities and will be secured by the same collateral. The
regulatory approval for CenturyLink Communications, LLC will not
initially be a guarantor of the senior secured notes, and the
company intends to obtain approval.

The current secured revolving facility and Term Loan A limit
CenturyLink's debt/EBITDA to no more than 4.75x. The current credit
agreement requires cash interest coverage to be no less than 2.0x
and includes incurrence covenants for Level 3 Parent and QC of
3.75x and 1.90x, respectively. In terms of repayment, the company
is subject to an excess cash flow sweep of 50%, with step downs to
25% and 0%, at total leverage of 3.5x and 3.0x, respectively. The
excess cash flow calculation provides credit for voluntary
prepayments and certain other investments.

ESG CONSIDERATIONS

Unless otherwise disclosed in this section, the highest level of
Environmental, Social and Governance (ESG) credit relevance is a
score of 3, indicating ESG issues are credit neutral or have only a
minimal credit impact on the entity, either due to their nature or
the way in which they are being managed by the entity.


CENTURYLINK INC: Moody's Rates New $750MM Sr. Unsec. Notes Ba3
--------------------------------------------------------------
Moody's Investors Service assigned a Ba3 to CenturyLink, Inc.'s
proposed $750 million senior secured notes due 2027 (Secured
Notes), in line with existing secured debt at this ultimate holding
company entity. The net proceeds from the sale of the Secured
Notes, together with cash on hand, will be used to pay down a
portion of CenturyLink's existing senior secured term loan
facilities. All other ratings including the company's Ba3 corporate
family rating and stable outlook are unchanged.

Assignments:

Issuer: CenturyLink, Inc.

Senior Secured Regular Bond/Debenture (Local Currency), Assigned
Ba3 (LGD4)

RATINGS RATIONALE

CenturyLink's Ba3 CFR reflects its predictable and further enhanced
cash flow from its 2019 dividend reduction, its broad base of
operations and strong market position. In addition, CenturyLink's
continuing record of consistent network investment at a level
generally above its peer group average demonstrates its commitment
to its long term competitive position. These positives are offset
by still high but declining leverage and revenue weakness across
its business units, exacerbated by secular industry challenges and
a highly competitive operating environment. Revenue declined 4.7%
for the nine months ended September 30, 2019 compared with the same
period in 2018. While current top line trends remain negative, a
portion of the decline relates to the company's focus on profitable
revenue management. Moody's expects annual revenue declines to
steadily shrink beginning in 2020.

CenturyLink has demonstrated strong cost cutting success at a
faster than planned pace from initial synergy targets following its
November 2017 acquisition of Level 3, significantly offsetting the
impact of revenue weakness on operating margins. CenturyLink
increased its company-calculated adjusted EBITDA for the nine
months ended September 30, 2019 by 0.8% compared with the same
period in 2018, and has identified further margin expansion
opportunities over the next few years. Company-calculated adjusted
EBITDA margins have increased steadily since the close of the Level
3 transaction to 40.3% for the third quarter of 2019, up almost 500
basis points from a pre-close third quarter 2017 level of 35.5%.
With Moody's expectation for EBITDA margins to continue increasing
along with increased free cash flow from the 2019 dividend cut,
CenturyLink is now well-positioned to pay down about $2 billion of
debt each year over a three year period which started during 2019.
As of September 30, 2019, CenturyLink's leverage (Moody's adjusted)
was 3.9x. Moody's expects leverage (Moody's adjusted) to
sustainably remain below 4x through year-end 2020.

Moody's expects CenturyLink to have a good liquidity profile over
the next 12 months, reflected by its SGL-2 SGL rating and supported
by $1.4 billion cash on hand as of September 30, 2019, and its
expectation of at least $2.1 billion of after dividend free cash
flow for full year 2020. The company has approximately $1.7 billion
of near term debt maturities.

CenturyLink also has $1.5 billion of availability under its $2.2
billion senior secured revolving credit facility that expires in
November 2022. With respect to the term loan A facilities and the
revolver, the credit agreement requires CenturyLink to maintain a
total leverage ratio of not more than 4.75x and a minimum
consolidated interest coverage ratio of at least 2x. The term loan
B facility is not subject to the leverage or interest coverage
covenants. Moody's estimates CenturyLink will remain comfortably in
compliance with the total leverage ratio and interest coverage
ratio for the next 12 to 18 months. Moody's expects CenturyLink to
maintain at least $1.4 billion of availability under its revolver
over the next 12 to 18 months.

The ratings for the debt instruments comprise both the overall
probability of default rating of CenturyLink, to which Moody's
maintains a PDR of Ba3-PD, an average family loss given default
(LGD) assessment and the composition of the debt instruments in the
capital structure.

CenturyLink's corporate structure includes two layers of debt
(secured/unsecured) at the holding company (CenturyLink, Inc.)
level and three main operating company credit pools (Qwest
Corporation, Embarq Corporation and Level 3 Parent, LLC) with
multiple classes of debt within each.

At the holding company level, Moody's rates the company's secured
credit facility Ba3 and unsecured notes B2. CenturyLink's senior
secured credit facilities, including its revolver and term loans,
are rated Ba3, reflecting their senior position ahead of
CenturyLink's unsecured debt. The senior secured credit facilities
are guaranteed by Wildcat Holdco LLC (Parent of Level 3 Parent,
LLC), Qwest Communications International Inc. (QCII), Qwest
Services Corp. (QSC), Qwest Capital Funding, Inc. (QCF) and Embarq
Corporation (Embarq). The credit facility also benefits from a
pledge of stock of Wildcat Holdco LLC, QCF and QSC. The B2 senior
unsecured rating of CenturyLink Inc. reflects its junior position
in the capital structure and the significant amount of senior debt,
including as of September 30, 2019 CenturyLink's $8.5 billion
secured credit facility, $11.1 billion of debt at Level 3, $6.0
billion of debt at Qwest Corporation (QC), $0.4 billion of debt at
QCF, and $1.7 billion of debt at Embarq and its subsidiaries. The
senior unsecured debt of QC is rated Ba2 based on its structural
seniority and relatively low leverage of 1.6x (Moody's adjusted) as
of September 30, 2019.

The senior unsecured notes of Level 3 Financing, Inc. (LFI) are
rated Ba3, reflecting their structural seniority to Level 3 Parent,
LLC, and junior position relative to LFI's senior secured bank
credit facility that is rated Ba1. Leverage within the Level 3
credit pool was 3.6x (Moody's adjusted) as of September 30, 2019.

The senior unsecured debt of Embarq Corporation (Embarq) is rated
Ba2, reflecting a structurally senior (relative to CenturyLink)
claim on the assets of Embarq, which had leverage of 1.1x (Moody's
adjusted) as of September 30, 2019. The senior secured debt of
Embarq's operating subsidiary, Embarq Florida, Inc., is rated
Baa3.

The stable outlook reflects CenturyLink's sustainable deleveraging
trajectory following an early 2019 dividend reduction, strong
execution on cost synergies since the Level 3 acquisition in
November 2017 and solid opportunities for continuing
transformational synergies over the next several years. Moody's
expects that CenturyLink's leverage (Moody's adjusted) will
steadily fall to 3.7x by year-end 2020, supported by solid
operational execution and continued margin expansion despite
continued secular pressures on top line growth, with excess cash
flow dedicated to debt reduction.

Moody's could downgrade CenturyLink's CFR to B1 if leverage
(Moody's adjusted) increases above 4.25x or free cash flow turns
negative, both on a sustained basis, or if capital investment is
reduced to levels that could weaken the company's competitive
position.

Moody's could upgrade CenturyLink's CFR to Ba2 if both revenue and
EBITDA were stabilized, leverage (Moody's adjusted) was sustained
below 3.75x and free cash flow to debt was in the high single digit
percentage range.

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

CenturyLink, Inc., headquartered in Monroe, Louisiana, is an
integrated communications company that provides an array of
communications services to residential, business, governmental and
wholesale customers. In October of 2017, CenturyLink acquired Level
3 Parent, LLC, (f/k/a Level 3 Communications, Inc.) an
international communications company with one of the world's
largest long haul communications and optical internet backbones.
The company generated approximately $22.6 billion in revenue over
the last 12 months ended September 30, 2019.


COLT V. LLC: Seeks Court Approval to Hire Bankruptcy Attorney
-------------------------------------------------------------
Colt V., LLC, seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Michigan to hire an attorney to handle its
Chapter 11 case.

In an application filed in court, the Debtor proposes to employ
David Goldstein, Esq., to give legal advice regarding its powers
and duties under the Bankruptcy Code; negotiate with creditors; and
assist in the preparation of a Chapter 11 reorganization plan.

Mr. Goldstein neither holds nor represents any interest adverse to
the Debtor's bankruptcy estate, according to court filings.

Mr. Goldstein maintains an office at:

     David I. Goldstein, Esq.
     Washtenaw Legal Center, PC
     4930 Washtenaw
     Ann Arbor, MI 48108
     Tel: (734) 528-9886
     Email: Dstinger2684@SBCGlobal.net

                         About Colt V. LLC

Colt V., LLC owns in fee simple a property located at 6900 Whitmore
Lake Rd., Whitmore Lake, Mich., valued by the company at $1.7
million.  Colt sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Mich. Case No. 20-40179) on Jan. 7, 2020.  At the
time of the filing, the Debtor disclosed $1,900,000 in assets and
$2,817,129 in liabilities.  Judge Mark A. Randon oversees the case.
David I. Goldstein, Esq., is the Debtor's bankruptcy attorney.


CONSIS INT'L: Plan Has 15% for Unsecured Claims
-----------------------------------------------
Consis International, LLC, filed Fourth Amended Chapter 11 Plan of
Reorganization.

The Debtor proposes a restructuring of its financial obligations in
the Plan.  The Debtor believes that the Plan will allow the
operation of the Debtor's business  and provide the creditors with
the maximum value.  Moreover, the Debtor believes  that the Plan
provides the creditors substantially more value than they would
receive in a liquidation of the Debtor under Chapter 7 -- which
would be zero.

The Plan treats general unsecured claims as follows:

   * Class 3 - General Unsecured Claims (the Bolivians in the
amount of $5,780,936 and #10, #11 Asesuisa in the amount of
$2,821,363) will receive payments totaling $1,300,000, which
collectively represent a distribution of 15% of the outstanding
claims of the creditors in this Class 3.  The payments shall be
made to La Boliviana and Asesuisa in installments on a monthly
basis over a forty-eight month term starting on the Effective Date
of the Plan.

   * Class 4 - General Unsecured Claims of Insiders. IMPAIRED. The
cumulative amount of these general, unsecured insiders is
$387,542.00. This class shall receive no distribution from the
Plan.

   * Class 5 - General Unsecured Convenience Class Claims (under
$80,001). IMPAIRED.  The eligible unsecured convenience class claim
members will receive their pro rata share of $24,695.60 within 60
days of the Effective Date of the Plan.  The class will receive the
same percentage distribution (15%) as the other non-insider General
Unsecured Claimants in Class #3.

Class 6 -  Equity Interest of Members of the Debtor, LLC, is
IMPAIRED.  Members of the class will provide new value to the
reorganized Debtor as necessary to fund the Plan.  Specifically,
the new value provided will be the sum to fund the Convenience
Class Claim is $24,695.60.

The Debtor will fund the Plan with funds collected from its
accounts receivables, cash in hand and funds received from its
continued operations.

A full-text copy of the Fourth Amended Disclosure Statement dated
Dec. 27, 2019, is available at https://tinyurl.com/snwn28q from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Aleida Martinez Molina
     Weiss Serota Helfman Cole & Bierman, PL
     2525 Ponce de Leon Boulevard, Suite 700
     Coral Gables, Florida 33134
     Telephone: (305) 854-0800
     Facsimile: (305) 854-2323
     E-mail: amartinez@wsh-law.com

                     About Consis International

Consis International LLC -- https://www.consisint.com/ -- provides
computer systems design and related services.  It was founded in
August 1987 in Caracas, Venezuela.

Consis International sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-22233) on Oct. 2,
2018.  In the petition signed by Oscar Carrera, manager, the Debtor
was estimated to have assets of less than $1 million and
liabilities of $1 million to $10 million.  Judge John K. Olson
oversees the case.  Weiss Serota Helfman Cole & Bierman P.L., is
the Debtor's legal counsel.


CPI CARD: Shares Suspended From Trading on Nasdaq
-------------------------------------------------
The Nasdaq Stock Market, LLC, suspended trading in CPI Card Group
Inc.'s shares on Jan. 17, 2020.

As previously disclosed in the Company's filings with the
Securities and Exchange Commission, the Company has been out of
compliance with the minimum $35 million market value of listed
securities requirement of Nasdaq, as set forth in Nasdaq Listing
Rule 5550(b)(2), which Nasdaq has indicated may serve as a basis
for delisting of the Company's securities from Nasdaq.  After
engaging with Nasdaq with respect to the delisting process, on Jan.
15, 2020, the Company received notice from Nasdaq that Nasdaq will
suspend trading in the Company's shares at the open of business on
Jan. 17, 2020, and that Nasdaq will file a Form 25 Notice of
Delisting with the SEC to effect the removal of the Company's
securities from listing on Nasdaq when all internal appeal periods
have run.

Also on Jan. 17, 2020, the Company's common stock immediately began
trading on the OTCQX Best Market and will continue to trade under
the symbol PMTS.

The Company will remain a public company and continue to be subject
to the public reporting requirements of the Securities Exchange Act
of 1934 and the Securities and Exchange Commission. Furthermore,
the Company plans to maintain a Board of Directors with an
independent Audit Committee and to provide annual financial
statements -- as audited by a Public Company Accounting Oversight
Board-approved auditor -- and unaudited interim financial reports,
prepared in accordance with U.S. generally accepted accounting
principles.

                         About CPI Card

CPI Card Group -- http://www.cpicardgroup.com/-- is a payment
technology company and provider of credit, debit and prepaid
solutions delivered physically, digitally and on-demand.  CPI helps
its customers foster connections and build their brands through
innovative and reliable solutions, including financial payment
cards, personalization and fulfillment, and Software-as-a-Service
(SaaS) instant issuance.  CPI has more than 20 years of experience
in the payments market and is a trusted partner to financial
institutions and payments services providers. Serving customers
from locations throughout the United States, CPI has a large
network of high security facilities, each of which is registered as
PCI Card compliant by one or more of the payment brands: Visa,
Mastercard, American Express and Discover.

CPI Card reported a net loss of $37.46 million in 2018 following a
net loss of $22.01 million in 2017.  As of Sept. 30, 2019, the
Company had $213.74 million in total assets, $363.88 million in
total liabilities, and a total stockholders' deficit of $150.14
million.

                            *   *   *

As reported by the TCR on April 4, 2018, Moody's Investors Service
downgraded its ratings for CPI Card Group Inc., including the
company's Corporate Family Rating (to Caa1, from B3) and
Probability of Default Rating (to Caa1-PD, from B3-PD).  Moody's
said the downgrades broadly reflect continued uncertainty about
whether CPI can return to revenue and profit growth over the next
12 to 18 months, and an earnings and cash flow profile that can
adequately support the company's heavy debt burden.

In June 2019, S&P Global Ratings affirmed its 'CCC+' issuer credit
rating on CPI Card.  "The affirmation reflects our view that
despite improving trends, CPI's operating performance will remain
weak and the capital structure unsustainable," S&P said.


CTI INDUSTRIES: Appoints Frank Cesario as President and CEO
-----------------------------------------------------------
Mr. Frank Cesario was appointed as CTI Industries Corporation's
president and chief executive officer on Jan. 2, 2020.  Prior to
joining the Company, Mr. Cesario served in similar roles with
Nanophase Technologies Corporation and ISCO International, Inc.,
publicly traded global suppliers of advanced materials and
telecommunications equipment, respectively, as well as Turf
Ventures LLC, a privately held chemicals distributor.  He began his
career with KPMG Peat Marwick and then served in progressively
responsible finance positions within Material Sciences Corporation
and Outokumpu Copper, Inc.  Mr. Cesario holds an MBA (Finance) from
DePaul University and a B.S. (Accountancy) from the University of
Illinois, and is a registered CPA in the State of Illinois.

As previously disclosed on a Current Report on Form 8-K of CTI
Industries, effective Dec. 5, 2019, Mr. Jeffrey Hyland resigned as
a director of the Company.  On Dec. 31, 2019, Mr. Cesario, the
Company's then chief financial officer and acting chief executive
officer, was appointed as a director of the Company to fill the
vacancy created by the resignation of Mr. Hyland.  Since Nov. 20,
2017, Mr. Cesario has served as the Company's chief financial
officer.  

There are no family relationships between Mr. Li and any director
or executive officer of the Company.

                          About CTI

Headquartered in Lake Barrington, Illinois, CTI Industries
Corporation -- http://www.ctiindustries.com/-- manufacturers foil
and latex balloons, develops, produces and markets vacuum sealing
systems for household use, and produces laminated and printed films
for commercial uses.  CTI also distributes Candy Blossoms and other
gift items.  CTI markets its products throughout the United States
and in several other countries.

CTI reported a net loss of $3.74 million for the year ended Dec.
31, 2018, following a net loss of $1.78 million for the year ended
Dec. 31, 2017.  As of Sept. 30, 2019, the Company had $32.90
million in total assets, $28.16 million in total current
liabilities, $2.79 million in total long-term liabilities, and
$1.95 million in total equity.

Plante & Moran, PLLC, in Chicago, Illinois, the Company's auditor
since 2007, issued a "going concern" qualification in its report
dated April 15, 2019, citing that the Company has suffered net
losses from operations and liquidity limitations that raise
substantial doubt about its ability to continue as a going concern.


DALTON PROPERTIES: $42K Sale of Point Marion Property to Walls OK'd
-------------------------------------------------------------------
Judge Patrick M. Flatley of the U.S. Bankruptcy Court for the
Northern District of West Virginia authorized Dalton Properties,
LLC and Mobile Home Park to sell the real property located at 417
North Highland Avenue, Point Marion, West Virginia to Jason Walls
for $41,500.  The Debtors are authorized to make distributions for
closing costs, including pro rata taxes.

                   About Dalton Properties

Dalton Properties, LLC Mobile Home Park manages commercial real
estate properties.  The Company previously sought bankruptcy
protection on Nov. 3, 2015 (Bankr. N.D. W.Va. Case No. 15-01071).

Dalton Properties sought Chapter 11 protection (Bankr. N.D.W.V.
Case No. 19-00524) on June 20, 2019.  In the petition was signed by
Eric T. Dalton, member-manager, the Debtor was estimated to have
assets in the range of $10 million to $50 million, and $1 million
to $10 million in debt.  The Debtor tapped Martin P. Sheehan, Esq.,
at Sheehan & Associates, PLLC as counsel.


DASA ENTERPRISES: To Seek Approval of Amended Plan Feb. 10
----------------------------------------------------------
Judge Jerry A. Brown has ordered that DASA Enterprises Inc.'s
Amended Disclosure Statement in support of its Amended Chapter 11
Plan is approved.

Feb. 3, 2020, is fixed as the last day for filing acceptances or
rejections of the Amended Plan.

Feb. 3, 2020, is fixed as the last day for filing and serving
written objections to confirmation of the Amended Plan.

The hearing on confirmation of the Amended Plan (P-85) will be held
before the undersigned Bankruptcy Judge in Courtroom B-705, Hale
Boggs Federal Building, 500 Poydras Street, New Orleans, Louisiana
on Monday, Feb. 10, 2020 at 2:00 p.m.

Counsel for the Debtor:

     Leo D. Congeni
     The Congeni Law Firm, LLC
     424 Gravier Street
     New Orleans, LA 70130
     (504) 522-4848

                    About Dasa Enterprises

Based in New Orleans, LA, DASA Enterprises, Inc., is a single asset
real estate debtor as defined in 11 U.S.C. Section 101(51B).  The
Company previously sought bankruptcy protection on March 18, 2014
(Bankr. E.D. La. Case No. 14-10609).

DASA Enterprises filed a Chapter 11 petition (Bankr. E.D. La. Case
No. 19-11064) on April 22, 2019.  In the petition signed by Sidney
Abusch, president, the Debtor disclosed $1,865,000 in assets and
$2,364,019 in liabilities.  The Hon. Jerry A. Brown oversees the
case.  Leo D. Congeni, Esq., at Congeni Law Firm, LLC, serves as
bankruptcy counsel to the Debtor.  Patrick J. Gros, CPA, APAC,
serves as accountant to the Debtor.


DEALER TIRE: Moody's Affirms B2 CFR & Alters outlook to Negative
----------------------------------------------------------------
Moody's Investors Service affirmed Dealer Tire, LLC's B2 Corporate
Family Rating and B2-PD Probability of Default Rating, upgraded the
senior secured rating to B1 from B2, and changed the rating outlook
to negative. These actions anticipate funding for the Dent Wizard
acquisition will include an add-on of $415 million to the $975
million senior secured term loan, and a meaningful amount of senior
unsecured debt.

"Dent Wizard is a significant evolution in Dealer Tire's strategy
to diversify its service offering for automotive dealerships," said
Moody's analyst, Mike Cavanagh. "In addition, leverage is likely to
be elevated, at above 6x debt/EBITDA into 2021, leaving little
flexibility to withstand operational missteps or market
weakening."

RATINGS RATIONALE

Dealer Tire's ratings reflect its record of success with its
differentiated business model in the relatively stable tire
replacement market specifically addressing the car dealer channel,
offset by high customer and supplier concentrations. Dealer Tire's
top three customers (automotive OEMs) and suppliers represent about
half of the company's total revenues and purchases, respectively,
creating vulnerability should industry dynamics shift. The company
has exclusive, long-term relationships with many premium-brand auto
manufacturers and has a wide distribution network serving over
8,000 dealerships which adds to its market coverage.

Dent Wizard's services are an adjacency to Dealer Tire in that it
serves the auto aftermarket, but operates in different market
channels with different customer focus. Critically, this
acquisition will be a diversification move for Dealer Tire, a
strategic change compared to the relatively recent purchase of
Simple Tire which has a business model more in line with Dealer
Tire.

Dent Wizard will operate independently because of the different
distribution channels, limiting either revenue or cost synergies in
the near-term. While integration risk may be lessened, Moody's
expects Dealer Tire's efforts in establishing a multi-service
platform between the companies and penetrating different market
channels will be a prolonged process. At the same time, Dealer Tire
remains focused on capturing other areas of growth, including its
online presence with Simple Tire and expanding into China. Pursuing
these varying strategies increases execution risk and stretches
management resources and bandwidth. Dealer Tire's ability to
maintain its competitive position within its core tire business
while undertaking these initiatives is critical to the rating.

Dealer Tire is majority owned by Bain Capital, but the founding
Mueller family continues to hold a substantial minority interest.
Moreover, two family members hold senior executive positions within
the company, which creates both governance issues as well as key
man risks.

On a pro forma basis for the LTM period ending September 2019,
Moody's calculates the acquisition to increase debt/EBITDA to near
7x, from about 6.1x. Moody's expects gradual deleveraging to occur
from earnings growth at both Dealer Tire and Dent Wizard, as well
as using free cash flow for debt reduction. Nevertheless, Moody's
anticipates debt/EBITDA to remain above 6x heading into 2021,
positioning Dealer Tire with limited cushion.

Moody's expects Dealer Tire will have adequate liquidity through
mid-2021 supported by availability under its upsized $225 million
revolving credit facility (due 2023) and free cash flow of about
$20 million in 2020, with required amortization on the term loan
expected to be approximately $14 million. The revolver covenant
includes a springing maximum first lien net leverage covenant of
7.75x, if it is 35% utilized, although Moody's expects Dealer Tire
to be in compliance with this covenant if triggered.

The B1 ratings on the senior secured credit facilities reflect a
first lien security interest on substantially all assets of Dealer
Tire, LLC and its domestic subsidiary guarantors, which is to
include Dent Wizard. Moody's also expects a substantial amount of
unsecured debt as part of the acquisition financing which provides
some cushion and will enhance the recovery prospects of the secured
debt reducing the loss given default, and resulting in a one notch
boost over the corporate family rating.

The negative outlook reflects Moody's expectation that Dealer
Tire's leverage profile will remain elevated into 2021 even with
gradual deleveraging from earnings growth and debt repayment.

Ratings could be downgraded if Dealer Tire is unable to demonstrate
an ability to reduce leverage to near 6x debt/EBITDA one-year
post-close of the Dent Wizard acquisition, either through an
inability to drive earnings growth or a continued strategy to
pursue other acquisitions. A lower rating could result from
changing industry dynamics that result in lost market share from
the loss of a key customer or supplier. A downgrade could also
result from EBITA/interest expense being sustained below 1.75x and
a deterioration in liquidity.

The ratings could be upgraded if the company's growth and profit
levels support debt/EBITDA being sustained below 5x and
EBITA/interest expense above 3x. The expectation for continual
generation of moderately positive free cash flow, maintenance a
good liquidity profile and a less aggressive financial policy could
also support a higher rating.

The following rating actions were taken:

Upgrades:

Issuer: Dealer Tire, LLC

Senior Secured Bank Credit Facility, Upgraded to B1 (LGD3) from B2
(LGD3)

Affirmations:

Issuer: Dealer Tire, LLC

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

Outlook Actions:

Issuer: Dealer Tire, LLC

Outlook, Changed To Negative From Stable

The principal methodology used in these ratings was Distribution &
Supply Chain Services Industry published in June 2018.

Dealer Tire, LLC, headquartered in Cleveland, Ohio, is engaged
primarily in the business of distributing replacement tires through
alliance relationships with automobile OEMs and their dealership
networks in the US. Through its Simple Tire platform, the company
is engaged in the distribution of tires through the e-commerce
channel. Dent Wizard is a leading provider of automotive
reconditioning services and vehicle protection products.


DIEFENDERFER FAMILY: Gets Approval to Hire W.W. Sova as Broker
--------------------------------------------------------------
Diefendefer Family Holdings, LLC received approval from the U.S.
Bankruptcy Court for the Eastern District of Michigan to hire W.W.
Sova, LLC, as its real estate broker.
   
W.W. Sova will assist the Debtor in the sale of its real property
located at 22211 Gratiot Ave., Eastpointe, Mich.  The firm will get
an 8 percent commission.

Walt Sova, manager of W.W. Sova, disclosed in court filings that he
and other employees of the firm neither hold nor represent any
interest adverse to the Debtor and its bankruptcy estate.

The firm can be reached through:

     Walt Sova
     W.W. Sova, LLC
     19411 Old Homestead
     Harper Woods, MI 48225

                 About Diefendefer Family Holdings

Diefendefer Family Holdings, LLC sought protection under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Mich. Case No. 19-54007) on
Oct. 1, 2019.  At the time of the filing, the Debtor was estimated
to have assets of between $100,001 and $500,000 and liabilities of
the same range.  Judge Maria L. Oxholm oversees the case.  Don
Darnell, Esq., is the Debtor's bankruptcy attorney.


DIOCESE OF NEW ULM: Unsecureds Will be Paid in Full in Plan
-----------------------------------------------------------
The Diocese of New Ulm and The Official Committee of Unsecured
Creditors have filed a First Amended Joint Chapter 11 Plan of
Reorganization for the Debtor.

The Plan establishes a Trust funded by (i) assets of the Diocese,
(ii) contributions from the Parishes, and (iii) settlement proceeds
from settlements with the Settling Insurers.  The Trustee will
liquidate the Trust Assets and fairly distribute the proceeds to
the Survivors pursuant to the allocation protocol contained in the
Survivor Claim Distribution Plan.  The Plan further provides that
the Diocese's General Unsecured Creditors will be paid in full,
that all Claims held by the Survivors will be channeled to the
Trust, and that the Diocese
will receive a discharge from all remaining Claims, permitting the
Diocese to continue its ministry after confirmation of the Plan.

The Plan treats claims in this manner:

   * Class 1: Known Survivor Claims. IMPAIRED. Holders of Allowed
Class 1 Claims shall receive a distribution from the Trust pursuant
to the Survivor Claim Distribution Plan.

   * Class 2: Unknown Survivor Claims and Late-Filed Survivor
Claims. IMPAIRED. Holders of Allowed Class 2 Claims shall receive a
distribution from the Class 2 Reserves pursuant to the Survivor
Claim Distribution Plan.

   * Class 3: General Unsecured Claims. IMPAIRED. The holder of an
Allowed General Unsecured Claim will receive, in full satisfaction
of such Allowed General Unsecured Claim: (a) payment in full of
such Allowed General Unsecured Claim on the Effective Date or as
soon as practicable thereafter; or (b) such other treatment as
agreed in writing by the holder thereof or ordered by the
Bankruptcy Court.

   * Class 4: Parish Claims. IMPAIRED. As one component thereof,
and to maximize recovery for Survivor Claimants, the Parishes have
agreed to receive no distribution on account of their Class 4
Claims. There will be no distribution to the holders of any Class 4
Claims on account of such Class 4 Claims.

The Plan will be funded by cash and other assets held by the
Diocese's estate on the Effective Date, a contribution from the
Parishes, and Settling Insurer contributions.

A full-text copy of the Amended Disclosure Statement dated Dec. 18,
2019, is available at https://tinyurl.com/uz4cxqs from
PacerMonitor.com at no charge.

Attorneys for the Diocese of New Ulm:

     James L. Baillie
     James C. Brand
     Steven R. Kinsella
     Samuel M. Andre
     FREDRIKSON & BYRON, P.A.
     200 South Sixth Street, Suite 4000
     Minneapolis, MN 55402-1425
     Telephone: 612.492.7000
     E-mail: jbaillie@fredlaw.com
             jbrand@fredlaw.com
             skinsella@fredlaw.com
             sandre@fredlaw.com

Attorneys for the Official Committee of Unsecured Creditors:

     Robert T. Kugler
     Edwin H. Caldie
     Brittany Michael
     STINSON, LLP
     50 South Sixth Street, Suite 2600
     Minneapolis, MN 55402
     Telephone: 612-335-1500
     Facsimile: 612-335-1657
     E-mail: robert.kugler@stinson.com
             ed.caldie@stinson.com
             brittany.michael@stinson.com

                 About The Diocese of New Ulm

The Diocese of New Ulm sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 17-30601) on March 3,
2017.  The case is assigned to Judge Robert J. Kressel.  In the
petition signed by Monsignor Douglas L. Grams, vice general, the
Debtor estimated assets of $10 million to $50 million and
liabilities of less than $50,000.  James L. Baillie, Esq., at
Fredrikson & Byron, P.A., serves as the Debtor's legal counsel.


DPW HOLDINGS: Ault & Company Completes 19.9% Ownership Acquisition
------------------------------------------------------------------
The NYSE American has authorized the application DPW Holdings, Inc.
previously submitted to the Exchange related to the Ault & Company,
Inc. securities purchase agreement which provides for Ault &
Company's acquisition of up to a 19.99% ownership interest in DPW
Holding's common stock at a price of $1.12 per share.

On Dec. 23, 2019, DPW entered into a securities purchase agreement
with Ault & Company, Inc. to purchase up to 19.99% of the Company's
common stock at a purchase price per share of $1.12, subject to the
approval of the application submitted to the NYSE American.

The application was authorized by the NYSE American on Jan. 15,
2020.  As a result, at the closing of the securities purchase
agreement on Jan. 15, 2020, Ault & Company, Inc. became the
beneficial owner of 666,945 shares of Common Stock, or 19.99% of
the common stock then outstanding.

Ault & Company, Inc., a Delaware corporation, is a private holding
company controlled by Milton C. Ault, III, the Company's chief
executive officer and chairman of the Board of Directors.

                     About DPW Holdings

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

DPW Holdings incurred a net loss of $32.98 million in 2018,
following a net loss of $10.89 million in 2017.  As of Sept. 30,
2019, the Company had $47.42 million in total assets, $29.50
million in total liabilities, and $17.92 million in total
stockholders' equity.

Marcum LLP, in New York, the Company's auditor since 2016, issued a
"going concern" qualification in its report dated April 16, 2019,
on the Company's consolidated financial statements for the year
ended Dec. 31, 2018, stating that the Company has a significant
working capital deficiency, has incurred significant losses, and
needs to raise additional funds to meet its obligations and sustain
its operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


DRS SERTVICES: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: DRS Sertvices, Inc.
        2108 S. Main
        Pine Bluff, AR 71603

Business Description: DRS Sertvices, Inc. is a privately held
                      company based in Arkansas.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court      
       Eastern District of Arkansas

Case No.: 20-10268

Debtor's Counsel: O.C. "Rusty" Sparks, Esq.
                  CADDELL REYNOLDS LAW FIRM
                  PO Box 184
                  Fort Smith, AR 72902-0184
                  Tel: 501-214-0856
                  E-mail: rsparks@justicetoday.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $500,000 to $1 million

The petition was signed by Donnie R. Savage, president/secretary.

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

                       https://is.gd/Y6DYpV


EDWIN W. REID: $28K Sale of Whitakers Property to Battle Approved
-----------------------------------------------------------------
Judge Joseph N. Callaway of the U.S. Bankruptcy Court for the
Eastern District of North Carolina authorized Edwin Willis Reid and
Julia Johnson Reid to sell their real property, which consists of 3
acres (+/-) located off of Watson Seed Farm Road in Whitakers,
North Carolina, Nash County bearing Parcel Number 383500517707, to
Rosalind Alfreda Battle to $28,000.

The sale is free and clear of the following liens, with such liens
to attach to the proceeds of sale:

     A. Any and all property taxes due and owing to any City,
County, or municipal corporation, and more particularly, to the
Nash County (North Carolina) Tax Collector;

     B. Southern Bank; and

     C. Any and all remaining interests, liens encumbrances, rights
and claims asserted against the Real Property, which relate to or
arise as a result of a sale of the Real Property, or which may be
asserted against the buyer of the Real Property, including, but not
limited to, those liens, encumbrances, interests, rights and
claims, whether fixed and liquidated or contingent and
unliquidated, that have or may be asserted against the Real
Property or the buyer of the Real Property by the North Carolina
Department of Revenue, the Internal Revenue Service, and any and
all other taxing government authorities.

The Debtors will pay from the proceeds of sale, the quarterly fee
associated with the sale, ad valorem taxes due on the Real
Property, ordinary closing costs, and administrative expenses of
the Estate.   

The sale of the Debtors' Real Property and any transfer or
assignment relating thereto, is exempt from any transfer tax, stamp
tax or other similar tax pursuant to Section 105(a) and Section
1146 of the Bankruptcy code.

All creditors and claimants of the Debtors, and all persons having
an interest of any nature derived through the Debtors, are
permanently enjoined from pursuing any action against the buyer or
the property described once acquired by the Buyer.

Edwin Willis Reid and Julia Johnson Reid sought Chapter 11
protection (Bankr. E.D.N.C. Case No. 19-00139) on Jan. 11, 2019.
The Debtors tapped Jason L. Hendren, Esq., at Hendren Redwine &
Malone, PLLC as counsel.



EL CANO: Triangle Says Maturity Date in Stipulation has Lapsed
--------------------------------------------------------------
Secured creditor Triangle Cayman Asset Company, successor in
interest of Eurobank and Oriental Bank, objects to the Disclosure
Statement filed by El Cano Development, Inc., the Debtor.

Triangle Cayman asserts that the Amended Disclosure Statement  does
not provide adequate information that would allow creditors to make
an informed judgment as to the reasonableness of the Amended Plan
of Reorganization.  In particular, the Amended Disclosure Statement
and proposed Amended Plan of Reorganization part from the premise
that that the maturity date in the stipulation with Triangle Cayman
has not lapsed, when in fact it has.

Triangle Cayman further points out that the Amended Disclosure
Statement does not provide for an alternate scenario where the
terms of the Stipulation are defaulted, as is currently the case.

Attorneys for Triangle Cayman:

     SONIA E. COLÓN
     GUSTAVO A. CHICO-BARRIS
     CAMILLE N. SOMOZA
     PO Box 195168
     San Juan, PR 00919-5168
     Tel.: (787) 766-7000
     Fax: (787) 766-7001
     E-mail: csomoza@ferraiuoli.com
             scolon@ferraiuoli.com
             gchico@ferraiuoli.com

                    About El Cano Development

El Cano Development Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 16-08122) on Oct. 11, 2016.
In the petition signed by Adrian J. Hilera Vidal, president, the
Debtor was estimated to have assets of less than $1 million and
liabilities of less than $500,000.  Modesto Bigas Law Office is the
Debtor's bankruptcy counsel.


ENCOUNTER MEDICAL: Unsecureds Will be Paid 25% of Claims
--------------------------------------------------------
Encounter Medical Associates, LLC, filed a Plan of Reorganization
that proposes to pay creditors of Encounter Medical Associates,
LLC, from future earnings.

The Plan provides for the payment of administrative claims incurred
in the case, priority tax claims, secured claims, general unsecured
claims, and claims of insiders. Allowed administrative claims will
be paid on the later of the Effective Date1 or within 30 days from
the date that an administrative claim is allowed.  Priority tax
claims will be paid in full on the Effective Date, or no later than
5 years after Jan. 3, 2019, the date of the Order of Relief.
Administrative claims will be paid on the Effective Date, unless
other terms of payment are agreed to by an administrative claimant.
Secured claims will retain their lien rights and will be paid in
full, with interest. Entities having liens on property being
transferred to the Reorganized Debtor will retain their liens on
such property and will be paid in full, with interest. General
unsecured claim will be paid 25% of their allowed claims over a
period not to exceed 36 months.

Class G: General Unsecured Claims is IMPAIRED.  Claimants in the
Class will be paid 25% of their allowed claims. Payments will be
distributed quarterly from a Class G Funding Pool of $15,000, and
will be distributed pro rata among the allowed claims, with the
first distribution to occur on or before June 1, 2020, and with
quarterly disbursements of not less than $15,000 continuing each
calendar quarter thereafter until all Class G claimants have been
paid 25% of their allowed claims.

Class H: General Unsecured Claims of insiders will receive no
distributions.  Alfred Ifarinde, a statutory insider, has an
allowed general unsecured claim in the amount of $50,000, which
claim will be entitled to no payment.

A full-text copy of the Debtor's Plan of Reorganization dated
December 23, 2019, is available at https://tinyurl.com/qk5v9pq
from PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Danowitz Legal, PC
     300 Galleria Parkway
     Suite 960
     Atlanta, GA 30339
     Tel: 770-933-0960

               About Encounter Medical Associates

Encounter Medical Associates, LLC, a medical group in Cumming,
Georgia, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ga. Case No. 19-20009) on Jan. 3, 2019.  The petition
was signed by Alfred Ifarinde, managing member. At the time of the
filing, the Debtor estimated assets of less than $50,000 and
liabilities of $1 million to $10 million. Danowitz Legal, P.C.,
serves as its legal counsel.


F.M.C. MARKET: Unsecureds Will Receive No Distribution in Plan
--------------------------------------------------------------
F.M.C. Market, Inc., filed a Chapter 11 plan that will be funded by
net proceeds of liquidation or disposition of the Debtor's assets.


The Bankruptcy Court has scheduled the hearing to consider (a)
final approval of the Disclosure Statement and (b) confirmation of
the Plan for Jan. 29, 2020 at 10:00 a.m.

According to the First Amended Disclosure Statement, the Plan
treats claims and interests in this manner:

   * Class 2 - Allowed NYSDTF Priority Tax Claims.  IMPAIRED.
Total claim $319,991.43.  Pursuant to the Plan, NYSDTF will receive
the balance of the Plan Distribution Fund after payment of Allowed
Professional Fees and the Professional Fee Reserve to not exceed
$25,000 in the aggregate, in cash, commencing on the initial Plan
Distribution Date, in full and final satisfaction of the Allowed
Priority Claims of NYSDTF against the Debtor.  In addition, the
Class 2 claimholder agrees to waive its rights to distribution, but
not its right to vote, with respect to its Class 3 Unsecured Claim
in the Allowed amount of $89,601.75.

   * Class 3 - Allowed Unsecured Claims.  IMPAIRED.  Total claim
$50,000 (exclusive of NYSDTF's Class 3 Unsecured Claim), will
receive no distribution under the Plan and are deemed to reject the
Plan pursuant to Section 1126(g) of the Bankruptcy Code.

   * Class 4 - Interests.  IMPAIRED.  Class 4 consists of Frank
Confalone - 100%. Class 4 Interest holders will receive no
distribution under the Plan and is deemed to reject the Plan
pursuant to Section 1126(g) of the Bankruptcy Code.

A full-text copy of the First Disclosure Statement dated Dec. 23,
2019, is available at https://tinyurl.com/wf23ae2 from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Robert L. Rattet
     RATTET PLLC
     202 Mamaroneck Avenue
     White Plains, New York 10601
     Tel: (914) 381-7400

                      About F.M.C. Market

Based in Elmsford, N.Y., F.M.C. Market, Inc., d/b/a Frank's Food
Court, sought Chapter 11 protection (Bankr. S.D.N.Y. Case No.
15-22885) on June 22, 2015.  In its petition signed by president
Frank Canfolone, the Debtor was estimated to have $100,000 to
$500,000 in assets and $1 million to $10 million in liabilities.  

Arlene Gordon-Oliver, Esq., at Arlene Gordon-Oliver & Associates,
PLLC, originally served as bankruptcy counsel.  Rattet PLLC was
later hired by the Debtor as replacement after Arlene
Gordon-Oliver, Esq., took office as a family court judge.


FIRST RIVER: Seeks to Hire Ray Battaglia as Special Counsel
-----------------------------------------------------------
First River Energy, LLC, seeks approval from the U.S. Bankruptcy
Court for the Western District of Texas to hire The Law Offices of
Ray Battaglia, PLLC as special counsel.

The firm will be primarily responsible for filing and pursuing
"avoidance actions" for the Debtor.

Ray Battaglia, Esq., the firm's attorney who will be providing the
services, charges an hourly fee of $475.

The firm neither represents nor holds any interest adverse to the
Debtor and its bankruptcy estate, according to court filings.

Battaglia can be reached through:

     Ray Battaglia
     The Law Offices of Ray Battaglia, PLLC
     66 Granburg Cir.
     San Antonio, TX 78218-3010  
     Telephone: 210-601-9405
     Email: rbattaglialaw@outlook.com

                    About First River Energy

Based in San Antonio, Texas, First River Energy, LLC --
http://www.firstriverenergy.com/-- is engaged in the oil and gas
extraction business.

First River Energy filed a Chapter 11 petition (Bankr. D. Del. Case
No. 18-10080) on Jan. 12, 2018.  In its petition signed by CEO
Deborah Kryak, the Debtor estimated total assets and debt between
$10 million and $50 million.

On Jan. 17, 2018, the case was transferred to the U.S. Bankruptcy
Court for the Western District of Texas, San Antonio Division, and
was assigned a new bankruptcy case number (Case No. 18-50085).
Judge Craig A. Gargotta oversees the case.

The Debtor hired Akerman LLP as its legal counsel; Chipman Brown
Cicero & Cole, LLP as co-counsel; Armory Strategic Partners, LLC,
as financial advisor; Scott Avila of Armory Strategic as chief
restructuring officer; and Donlin, Recano & Company, Inc., as
claims and noticing agent.

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


FRANCHISE DYNAMICS: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------------
The Office of the U.S. Trustee on Jan. 14, 2020, disclosed in a
court filing that no official committee of unsecured creditors has
been appointed in the Chapter 11 case of Franchise Dynamics, LLC.
  
                     About Franchise Dynamics

Franchise Dynamics, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 19-14302) on Nov. 8,
2019.  At the time of the filing, the Debtor had estimated assets
of less than $50,000 and liabilities of between $500,001 and $1
million.  Judge Paul Sala oversees the case.  Jonathan P. Ibsen,
Esq., at Canterbury Law Group, LLP, is the Debtor's bankruptcy
counsel.


FSB REALTY: Seeks to Hire Dibble & Miller as Legal Counsel
----------------------------------------------------------
FSB Realty Services, LLC seeks authority from the U.S. Bankruptcy
Court for the Western District of New York to employ Dibble &
Miller, P.C. as its legal counsel.

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

     a. advise the Debtor of its rights, powers and duties;

     b. prepare a Chapter 11 plan, disclosure statement and other
legal papers;

     c. assist the Debtor in the formulation, negotiation and
promulgation of a plan of reorganization;

     d. assist the Debtor in reviewing, estimating and resolving
claims asserted against the Debtor's estate; and

     e. appear in Court on behalf of the Debtor.

The firm will be paid at these hourly rates:

         Attorneys           $260
         Paralegals          $180

Dibble & Miller received a $30,000 pre-bankruptcy retainer and
$1,717 filing fee.  The firm will also be reimbursed for
work-related expenses incurred.

Mikal Krueger, Esq., a partner at Dibble & Miller, assured the
court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

Dibble & Miller can be reached at:

     Mikal J. Krueger, Esq.
     Dibble & Miller, P.C.
     55 Canterburry Rd.
     Rochester, NY 14607
     Tel: (585) 271-1500

                     About FSB Realty Services

FSB Realty Services, LLC -- http://fsbrealty.com/-- is a
full-service brokerage, development and property management firm
founded in 1987.  FSB Realty is knowledgeable in all facets of
commercial transactions including retail, manufacturing, flex,
office and raw land development.

FSB Realty Services filed a voluntary petition under Chapter 11 of
the Bankruptcy Code (Bankr. W.D.N.Y. Case No. 20-20015) on Jan. 7,
2020. In the petition signed by Terrance Bromley, president, the
Debtor estimated $5,220,969 in assets and $834,163 in liabilities.
Mike Krueger, Esq., at Dibble & Miller, P.C., serves as the
Debtor's counsel.


GENERAL CANNABIS: Subsidiary Secures $975,000 Mortgage Loan
-----------------------------------------------------------
6565 E Evans Ave LLC (the "Borrower"), a wholly owned subsidiary of
General Cannabis Corp, has entered into a $975,000 deed of trust
secured by a first mortgage lien on the property located at 6565
East Evans Avenue, Denver, Colorado.  The Mortgage Loan is also
secured by an assignment of leases and rents at such property and a
pledge by the Company of all of the membership interests in the
Borrower, and is guaranteed by the Company, Steve Gutterman, the
chief executive officer of the Company, and Michael Feinsod, the
executive chairman of the Board of Directors of the Company.  The
Mortgage Loan was evidenced by a Deed of Trust Note between the
Borrower and W Financial REIT, Ltd. and a Deed of Trust, Assignment
of Leases and Rents, Security Agreement and Fixture Filing of the
Borrower.  The Mortgage Loan matures on Dec. 31, 2020 and accrues
interest at a rate of equal to the greater of 5.25% in excess of
the Prime Rate (as defined in the Note) or 10.00% per annum,
payable on a monthly basis.  The Loan Documents contain customary
representations, covenants and warranties and provide for an
increased interest rate and the ability of the lender to accelerate
the maturity date in the event of certain events of default.

                  About General Cannabis Corp

Headquartered in Denver, Colorado, General Cannabis Corp --
http://www.generalcann.com/-- provides products, services and
capital to the regulated cannabis industry and non-cannabis
customers.  

General Cannabis reported a net loss of $16.97 million for the year
ended Dec. 31, 2019, following a net loss of $8.22 million for the
year ended Dec. 31, 2017.  As of Sept. 30, 2019, the Company had
$4.61 million in total assets, $5.70 million in total liabilities,
and a total stockholders' deficit of $1.09 million.

Hall & Company, in Irvine, California, the Company's auditor since
2014, issued a "going concern" qualification in its report dated
March 8, 2019, on the consolidated financial statements for the
year ended Dec. 31, 2018, citing that the Company's cash balance of
approximately $8.0 million is not sufficient to absorb the
Company's operating losses and retire their debt of $6,849,000 due
May 1, 2019.  Accordingly, there is substantial doubt about the
Company's ability to continue as a going concern.


GEO-TECH POLYMERS: Voluntary Chapter 11 Case Summary
----------------------------------------------------
Debtor: Geo-Tech Polymers, LLC
        479 Industrial Park Dr.
        Waverly, OH 45690

Business Description: Geo-Tech Polymers, LLC -- http://www.geo-
                      tech.com -- is a supplier of solutions that
                      transform low-value plastics waste into
                      high-quality products for financial and
                      environmental benefit.  Geo-Tech pioneered a
                      mechanical cleaning process that enables
                      companies to add value to their plastics
                      byproducts by returning a material of
                      unprecedented quality.  By keeping waste out

                      of landfills and pollution out of the air,
                      Geo-Tech is proud to provide manufacturers a

                      new way to sustain both their financial
                      bottom line and the communities they serve.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       Southern District of Ohio

Case No.: 20-50255

Judge: Hon. Kathryn C. Preston

Debtor's Counsel: Theran J. Selph, Sr., Esq.
                  TOMPKINS, SELPH, & ASSOCIATES, LTD.
                  PO Box 341318
                  Columbus, OH 43234-1318
                  Tel: 614-453-0971
                  E-mail: tselph@selphlaw.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Sanjay Dutta, CEO/president.

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

A copy of the petition is available for free at PacerMonitor.com
at:

                    https://is.gd/HPacrH


GLYECO INC: Four Directors Quit from Board
------------------------------------------
Dwight Mamanteo, Charles Trapp, Frank Kneller, and Scott Nussbaum
tendered their resignations as directors of GlyEco, Inc. effective
Jan. 16, 2020.  The resignations were not the result of any
disagreement with the Company on any matter relating to its
operations, policies, or practices, according to a Form 8-K filed
with the Securities and Exchange Commission.

                      About GlyEco, Inc.

GlyEco, Inc. -- http://www.glyeco.com/-- is a chemical company
focused on technology development and manufacturing of coolants,
additives, and related performance fluids.  The Company serves and
supports the automotive, heavy-duty, and industrial markets.
GlyEco Inc., located in Institute, West Virginia, is a vertically
integrated company which manufactures ethylene glycol, additives,
and finished fluids.

GlyeCo incurred a net loss of $5.31 million for the year ended Dec.
31, 2018, compared to a net loss of $5.18 million for the year
ended Dec. 31, 2017.  As of March 31, 2019, GlyeCo had $9.20
million in total assets, $11.57 million in total liabilities, and a
total stockholders' deficit of $2.37 million.

KMJ Corbin & Company LLP, in Costa Mesa, California, issued a
"going concern" qualification in its reported dated April 1, 2019
on the Company's consolidated financial statements for the year
ended Dec. 31, 2018, stating that the Company has experienced
recurring losses from operations, has negative operating cash flows
during the year ended Dec. 31, 2018, has an accumulated deficit of
$47,310,534 as of Dec. 31, 2018 and is dependent on its ability to
raise capital.  These factors raise substantial doubt about the
Company's ability to continue as a going concern.


GLYECO INC: Signs Foreclosure Agreement with NFS Leasing
--------------------------------------------------------
GlyEco, Inc. and GlyEco West Virginia, Inc. (f/k/a Recovery
Solutions & Technologies, Inc.), a Delaware corporation and
wholly-owned subsidiary of the Company, on Jan. 14, 2020,  entered
into a strict foreclosure agreement with NFS Leasing, Inc., a
Massachusetts corporation that consists of the GlyEco Parties'
agreement and consent to NFS's acceptance of certain collateral
pledged by the GlyEco Parties in partial satisfaction of certain
obligations under that certain the Amended and Restated Security
Agreement between GlyEco WV and NFS dated May 23, 2019 and the
Amended and Restated Security Agreement (and related documents)
between the Company and NFS dated effective as of May 23, 2019.

The Agreement memorializes the GlyEco Parties' consent to NFS's
election to accept the Collateral in partial satisfaction of the
GlyEco Parties' obligations pursuant to the Security Agreements and
the GlyEco Parties' waiver of the right to notice of such election
pursuant to Uniform Commercial Code.

The Agreement also provides for NFS's acceptance of the Collateral
in satisfaction of $2,825,725 of the $5,687,026 outstanding due
from the GlyEco Parties to NFS pursuant to the Security Agreements
as of Jan. 13, 2020.  The GlyEco Parties remain liable, jointly and
severally, under the Security Agreements to NFS for the remainder
of the Total Balance of $2,861,301.

                       About GlyEco, Inc.

GlyEco, Inc. -- http://www.glyeco.com/-- is a chemical company
focused on technology development and manufacturing of coolants,
additives, and related performance fluids.  The Company serves and
supports the automotive, heavy-duty, and industrial markets.
GlyEco Inc., located in Institute, West Virginia, is a vertically
integrated company which manufactures ethylene glycol, additives,
and finished fluids.

GlyeCo incurred a net loss of $5.31 million for the year ended Dec.
31, 2018, compared to a net loss of $5.18 million for the year
ended Dec. 31, 2017.  As of March 31, 2019, GlyeCo had $9.20
million in total assets, $11.57 million in total liabilities, and a
total stockholders' deficit of $2.37 million.

KMJ Corbin & Company LLP, in Costa Mesa, California, issued a
"going concern" qualification in its reported dated April 1, 2019
on the Company's consolidated financial statements for the year
ended Dec. 31, 2018, stating that the Company has experienced
recurring losses from operations, has negative operating cash flows
during the year ended Dec. 31, 2018, has an accumulated deficit of
$47,310,534 as of Dec. 31, 2018 and is dependent on its ability to
raise capital.  These factors raise substantial doubt about the
Company's ability to continue as a going concern.


GRAPHIC TUFTING: Seeks to Hire Jones & Walden as Legal Counsel
--------------------------------------------------------------
Graphic Tufting Center Inc. seeks authority from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire Jones
& Walden, LLC as its legal counsel.

Graphic Tufting requires Jones & Walden to:

     (a) prepare pleadings and applications;

     (b) conduct examination;

     (c) advise the Debtor of its rights, duties and obligations;

     (d) consult and represent the Debtor with respect to a Chapter
11 plan;

     (e) perform those legal services incidental and necessary to
the day-to-day operations of the Debtor's business, including the
institution and prosecution of necessary legal proceedings.

     (f) take all other actions incident to the proper preservation
and administration of the Debtor's estate and business.

The present rates range from $200 to $375 per hour for attorneys
and $85 to $125 per hour for legal assistants.

Cameron McCord, Esq., a partner at Jones & Walden, attests that she
and her firm neither hold nor represent any interest adverse to the
Debtor and its estate.

The firm can be reached through:

     Cameron M. McCord, Esq.
     Jones & Walden, LLC
     21 Eighth Street, NE
     Atlanta, GA 30309
     Phone: (404) 564-9300
     Email: cmccord@joneswalden.com

                  About Graphic Tufting Center Inc.

Graphic Tufting Center Inc. is a privately held company that
manufactures carpets and rugs.

Graphic Tufting Center filed a petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 20-40033) on Jan.
7, 2020. In the petition signed by Bruce Jeffery Dyer, owner, the
Debtor estimated under $50,000 in assets and $1 million to $10
million in liabilities. Cameron M. McCord, Esq., at Jones & Walden,
LLC, represents the Debtor as counsel.


H&F MANAGEMENT: Seeks to Hire Villa & White as Legal Counsel
------------------------------------------------------------
H&F Management Company Inc. seeks approval from the U.S. Bankruptcy
Court for the Western District of Texas to hire Villa & White LLP
as its legal counsel.
   
The firm will provide services in connection with the Debtor's
Chapter 11 case, which include negotiations with creditors,
examination of witnesses, and the preparation of a plan of
reorganization.

Morris White III, Esq., a partner at Villa & White and the attorney
who will be handling the case, charges an hourly fee of $350.

Villa & White does not hold any interest adverse to the Debtor and
its bankruptcy estate, according to court filings.

The firm can be reached through:

     Morris E. White III, Esq.
     Villa & White LLP
     1100 NW Loop 410 #802
     San Antonio, TX 78213
     Phone: (210) 225-4500
     Fax: (210) 212-4649
     Email: treywhite@villawhite.com

                   About H&F Management Company

H&F Management Company Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Tex. Case No. 19-52918) on Dec.
12, 2019.  At the time of the filing, the Debtor had estimated
assets of between $100,001 and $500,000 and liabilities of between
$500,001 and $1 million.  Judge Craig A. Gargotta oversees the
case.  Villa & White LLP is the Debtor's lagela counsel.


HAMPTON BAY: Unsecured Creditors to Recover 6% in Plan
------------------------------------------------------
CC Foster LLC and its affiliates proposed a plan of reorganization
for the resolution of the outstanding claims against, and equity
interests in Hampton Bay Manor, LLC.

CC Foster seeks to consummate the restructuring transactions on the
Effective Date of the Plan.  CC Foster is the proponent of the Plan
within the meaning of section 1129 of the Bankruptcy Code.

The Plan treats claims and interests as follows:

   * Class 3 Prepetition Secured Claims, impaired, will receive the
proceeds of the sale of the condominium units after payment of the
Maxim Postpetition Loan and the CC Foster Postpetition Loans.  The
class consists ofCC Foster's affiliates, CREIF LENDER LLC and CREIF
1 19 LLC who are owed and aggregate of $16,879,366, including
interest and charges as of the Petition Date.

   * Class 5 General Unsecured Claims, impaired, will receive
payment of its pro rata share of $50,000 made available to pay
Class 5 claims on the Effective Date. The Debtor estimates that
Class 5 Unsecured Claims total approximately $800,000 and as such
distributions to Class 5 creditors will total approximately 6% of
the amount of the Allowed Class 5 Claims.

   * Class 6 Equity Interests are impaired -- all equity interests
in the Debtor will be cancelled and equity interest in the
Reorganized Debtor will be issued to CC Foster or its designee.

Maxim's loan will provide the funds needed to make payments to
creditors on the Effective Date, to complete the condominium
project, and to obtain certificates of occupancy needed to sell the
units.  At first instance, the site work which will be completed at
the Project.  Completion of the site work is a prerequisite before
unit work can be completed and certificates of occupancy can be
issued.  CC Foster anticipates that the Reorganized Debtor will
obtain certificates of occupancy for approximately five units at a
time and those units will be marketed for sale simultaneously with
the completion of the remaining units and the eventual issuance of
certificates of occupancy for those units as well.  CC Foster will
fund distributions under the Plan, with the proceeds of the Maxim
Loan in an amount up to $300,000.  Of this amount, $50,000 will be
dedicated to payments to Class 5 unsecured creditors, $100,000 will
be dedicated to professional fees and the balance of $150,000 will
be dedicated to U.S. Trustee fees and miscellaneous administration
expenses.

A full-text copy of the Combined Disclosure Statement and Plan of
Reorganization dated Dec. 18, 2019, is available at
https://tinyurl.com/w4c6uao from PacerMonitor.com at no charge.

Counsel to CC Foster LLC:

         Kevin J. Nash
         Neal M. Rosenbloom
         Goldberg Weprin Finkel Goldstein, LLP
         1501 Broadway, 22nd Floor
         New York, New York 10036
         Telephone: (212) 221-6944

                    About Hampton Bay Manor

Hampton Bay Manor, LLC, was formed to develop 24 condominium units
on a parcel of real property located at 68 Foster Avenue, Hampton
Bay, NY. Ultimately, the Debtor was only able to secure approval
for the development of 22 units and the units styled as units I and
2 have been combined into one enlarged unit.

The project experienced extraordinary delays as a result of the
inability to obtain approvals and permits from the Town of
Southampton to enable the Debtor to access the local water supply.
The issues with the Water District took two years to resolve and
ultimately caused the necessity to file a Chapter 11 case.

Hampton Bay Manor, LLC, sought Chapter 11 protection (Bankr.
E.D.N.Y. Case No. 19-40749) on Feb. 6, 2019.  In the petition
signed by Peter Sperry, member, the Debtor disclosed $22,000,000 in
assets and $17,918,617 in total liabilities.  The Hon. Carla E.
Craig is the case judge.  Richard Klass, Esq., in Brooklyn, New
York, serves as counsel to the Debtor.


HOOD LANDSCAPING: $310K Sale of Cook County Property to Hendley OKd
-------------------------------------------------------------------
Judge John T. Laney, III, of the U.S. Bankruptcy Court for the
Middle District of Georgia authorized Hood Landscaping Products,
Inc.'s sale of approximately 102 acres located in Land Lot 142 of
the 9th Land District in Cook County, Georgia, identified as Cook
County Parcel No. 0045-045 and located on Massee Post Road in Cook
County, Georgia, to Lyle Andrew Hendley for $310,000, under the
terms of their Oct. 5, 2019 Land Lot Sales Agreement.

The Debtor owns the real estate and is a property of the bankruptcy
estate.

The sale is free and clear of any interest in the real estate and
no lien or claim will attach to or continue to be a lien or claim
against the real estate after the real estate is conveyed to
Hendley.

The following will be paid at closing from the sale proceeds:
Attorney fees to closing attorney Pearce Scott, closing costs, real
estate taxes owed to Cook County Tax Commissioner and the remainder
of the sale proceeds will be paid to FMB on account of its first
priority security deed.  Since FMB'S claim secured by its first
priority security deed exceeds the sale price of the real estate,
no proceeds will be paid to subordinate lienholders or claimants,
other than Cook County Tax Commissioner for real estate taxes owed
on the real estate.

                      About Hood Landscaping

Hood Landscaping Products, Inc., a wholesaler of landscaping
equipment and supplies in Adel, Georgia., filed a voluntary
petition under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ga.
Case No. 19-70644) on June 3, 2019.  In the petition signed by CFO
Leon Hood, the Debtor was estimated to have up to $50,000 in assets
and $1 million to $10 million in liabilities.  Judge John T. Laney
III oversees the case.  Kelley, Lovett, Blakey & Sanders, P.C., is
the Debtor's counsel.



HOOD LANDSCAPING: $80K Sale of Spark Property to Lynn Approved
--------------------------------------------------------------
Judge John T. Laney, III of the U.S. Bankruptcy Court for the
Middle District of Georgia authorized Hood Landscaping Products,
Inc.'s sale of approximately 28 acres located in Land Lot 145 of
the 9th Land District, Cook County, Georgia, and also known as
Parcel No. 0035-029, and is on Whiddon Rowan Road in Sparks,
Georgia, to Coleman J. Lynn for $80,000, under the terms of their
July 23, 2019 Sales Contract.

The Debtor owns the real estate.  

The sale is free and clear of any interest in the real estate and
no lien or claim will attach to or continue to be a lien or claim
against the real estate after the real estate is conveyed to Lynn.


The following will be paid at closing from the sale proceeds:
Closing costs for which the Debtor is responsible under the July
23, 2019 Sales Contract, real estate taxes owed on the real estate
to Cook County Tax Commissioner and the balance of the sale
proceeds will be paid to FMB. Since FMB's claim exceeds the gross
sale price of the real estate, no proceeds will be paid to
subordinate lienholders or claimants or to any other subordinate
lien or claim.

                   About Hood Landscaping

Hood Landscaping Products, Inc., a wholesaler of landscaping
equipment and supplies in Adel, Georgia., filed a voluntary
petition under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ga.
Case No. 19-70644) on June 3, 2019.  In the petition signed by CFO
Leon Hood, the Debtor was estimated to have up to $50,000 in assets
and $1
million to $10 million in liabilities.  Judge John T. Laney III
oversees the case.  Kelley, Lovett, Blakey & Sanders, P.C., is the
Debtor's counsel.


IIG GLOBAL TRADE: Chapter 15 Case Summary
-----------------------------------------
Chapter 15 Debtor: IIG Global Trade Finance Fund Ltd.
                   c/o Alvarez and Marsal Cayman Islands Ltd
                   Flagship Bldg., P.O. Box 2507, 2nd Floor
                   70 Harbour Drive
                   George Town, Grand Cayman
                   Cayman Islands

Nature of Business: Hedge fund

Foreign proceeding: Fin. Servs. Div. of Grand Ct. of
                    Cayman Is. (FSD cause no. 160 of 2019 (RPJ))

Chapter 15 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       Southern District of New York

Chapter 15 Case No.: 20-10132

Chapter 15 Petitioners: Christopher Kennedy and Alexander Lawson

Chapter 15 Petitioners' Counsel: John A. Pintarelli, Esq.

U.S. Counsel: John A. Pintarelli
              Morrison & Foerster LLP
              250 West 55th Street
              New York, NY 10019212-336-4133
              E-mail: pintarelli@mofo.com

Estimated Assets: Unknown

Estimated Debts: Unknown


INCREDIBLE CHURCH: Seeks to Hire Eric A. Liepins as Legal Counsel
-----------------------------------------------------------------
The Incredible Church, Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Eric A. Liepins,
P.C. 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's hourly rates are:

     Eric Liepins, Esq.                 $275
     Paralegals/Legal Assistants     $30 - $50

The firm received a retainer of $3,250.

Eric Liepins, Esq., disclosed in court filings that his firm does
not represent any interest adverse to the Debtor's bankruptcy
estate.

The firm can be reached through:

     Eric A. Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Telephone: (972) 991-5591
     Telecopier: (972) 991-5788
     Email: eric@ealpc.com

                     About The Incredible Church

The Incredible Church, Inc. filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Tex. Case No. 20-30101) on Jan. 6, 2020, estimating
under $1 million in both assets and liabilities.  The Debtor is
represented by Eric A. Liepins, Esq., at Eric A. Liepins, P.C.


INNOPHOS HOLDINGS: Moody's Assigns B2 CFR, Outlook Stable
---------------------------------------------------------
Moody's Investors Service assigned a B2 Corporate Family Rating and
B2-PD Probability of Default Rating to Innophos Holdings, Inc.
Moody's has also assigned a B1 rating to the proposed $415 million
senior secured first lien term loan and a Caa1 rating to the
proposed $300 million senior unsecured notes. Proceeds from the
$415 million term loan, $300 million senior unsecured notes and
$306 million equity contribution will be used to fund the $932
million acquisition of Innophos by private equity sponsor One Rock
Capital Partners, LLC, repay the existing revolving credit facility
borrowing as well as transaction fees and expenses. Moody's expects
to withdraw the existing ratings on the prior Innophos Holdings,
Inc. entity upon closing of the transaction and repayment of the
outstanding borrowings. The rating outlook is stable.

The ratings are subject to the transaction closing as proposed and
receipt and review of the final documentation.

"The B2 CFR rating assigned to Innophos reflects elevated leverage
and risks associated with private equity ownership following the
acquisition by One Rock offset by the company's leading position in
the specialty phosphate market with diversified end markets" said
Domenick R. Fumai, Moody's Vice President and lead analyst for
Innophos Holdings, Inc.

Assignments:

Issuer: Innophos Holdings, Inc. (New)

Probability of Default Rating, Assigned B2-PD

Corporate Family Rating, Assigned B2

Senior Secured Bank Credit Facility, Assigned B1 (LGD3)

Senior Unsecured Regular Bond/Debenture, Assigned Caa1 (LGD5)

Outlook Actions:

Issuer: Innophos Holdings, Inc. (New)

Outlook, Assigned Stable

RATINGS RATIONALE

Innophos' B2 CFR is constrained by the company's elevated leverage,
with Moody's adjusted FY 2019 pro forma leverage of 6.2x, which is
at the higher end of the range for the rating category, but is
tempered by its expectations for improved free cash flow to be
applied towards debt reduction in FY 2020 resulting in a decline
toward the mid-5x range. Innophos has modest scale (revenue base of
approximately $760 million) and limited operational and product
diversity, which presents challenges, especially in some markets
such as natural ingredients, where it competes against much larger
companies with greater financial flexibility and broader product
offerings including International Flavors & Fragrances, Inc. (Baa3
negative) and Givaudan SA (Baa1 stable). The company also has
significant concentration in North America, which accounts for
roughly 87% of sales. The rating also reflects low organic growth
rates for phosphate-based additives and ingredients, which
represent a majority of the company's revenues.

Innophos' rating is supported by strong market positions in the
specialty phosphate industry with a diversified customer base and
long-term relationships with major global consumer products
companies, as well as exposure to less cyclical end markets such as
food and beverage, pharma, personal care, and health and wellness.
Past acquisitions should increase exposure to faster growing health
and nutrition applications to take advantage of changing consumer
preferences. Innophos also benefits from its position as the only
North American vertically integrated specialty phosphate producer.
Innophos' vertical integration with respect to its MGA and PPA
supply provides a meaningful cost advantage versus its competitors.
The company should also benefit from recent initiatives that are
expected to reduce its cost structure over time, including
multi-sourcing raw materials to lower the supply chain
concentration, improving manufacturing efficiencies, and reducing
SG&A.

Moody's also considers environmental, social and governance factors
in the ratings. As a specialty chemicals company, environmental
risks are categorized as moderate. Governance risks are
above-average, however, due to the risks associated with private
equity ownership, which include a limited number of independent
directors on the board, reduced financial disclosure requirements
as a private company and more aggressive financial policies
including higher leverage compared to most public companies.

The stable outlook assumes the company will successfully execute
operational improvement and cost savings initiatives that drive
EBITDA growth and gradually reduce gross debt over time. The stable
outlook also incorporates expectations for small bolt-on
acquisitions of $20 to $25 million per year with excess free cash
flow. Moody's would likely consider a downgrade if adjusted
leverage is sustained above 6.5x, free cash flow remains negative
for a sustained period of time, a substantial deterioration in
liquidity occurs, or the company completes a significant
debt-financed acquisition or dividend to the sponsor. Although
unlikely due to private equity ownership, Moody's could upgrade the
ratings if adjusted leverage is below 5.0x on a sustained basis, if
free cash flow is sustained above 5%, and successful implementation
of the cost savings initiatives results in EBITDA growth and margin
improvements.

Liquidity is good with modest cash balances, expectations for solid
and consistent free cash flow generation, particularly following
completion of several major capex programs and elimination of the
common stock dividend, and access to an unrated $125 million ABL
revolving credit facility.

The proposed $415 million first lien term loan is rated one-notch
above the CFR reflecting its first lien claim on the capital stock
and fixed assets of Innophos Holdings, Inc. and second lien on the
current assets securing the ABL facility. The unrated $125 million
ABL revolving credit facility has a first lien priority on current
assets and a second lien on substantially all other assets of the
borrower. The Caa1 rating on the proposed senior unsecured notes,
two notches below the CFR, reflects limited recovery prospects
given its subordination in relation to the ABL and first lien term
loan.

Headquartered in Cranbury, New Jersey, Innophos Holdings, Inc. is a
producer of specialty phosphate salts, acids and related products
used by food and beverage, pharmaceutical, industrial and
agricultural end markets. The company also offers botanical, enzyme
and mineral based nutritional ingredients. The company has 12
manufacturing facilities in the US, Canada, Mexico, and China.
Innophos will be owned by private-equity sponsor One Rock Capital
Partners, LLC following completion of the acquisition of the
company for $932 million. The company generated revenues of $759
million in the twelve months ended September 30, 2019.

The principal methodology used in these ratings was Chemical
Industry published in March 2019.


J CREW GROUP: Chinos Amends Form S-1 Registration Statement
-----------------------------------------------------------
Chinos Holdings, Inc., the ultimate parent of J.Crew Group, Inc.,
filed an amendment to its registration statement on Form S-1 with
the Securities and Exchange Commission relating to the previously
announced proposed initial public offering of its common stock. The
S-1 contains information, including financial information, relating
to the J.Crew and Madewell businesses.

The proposed offering will be made only by means of a prospectus. A
copy of the preliminary prospectus may be obtained, when available,
from the book running managers of the proposed offering when
identified.  A registration statement on Form S-1 relating to these
securities has been filed with the Securities and Exchange
Commission but has not yet become effective.  These securities to
be registered may not be sold nor may offers to buy be accepted
prior to the time when the registration statement becomes
effective.

                       About J.Crew Group

J.Crew Group, Inc. -- http://www.jcrew.com-- is an internationally
recognized omni-channel retailer of women's, men's and children's
apparel, shoes and accessories.  As of Dec. 2, 2019, the Company
operates 191 J.Crew retail stores, 138 Madewell stores, jcrew.com,
jcrewfactory.com, madewell.com, and 172 factory stores.

J.Crew Group reported a net loss of $120.08 million for the year
ended Feb. 2, 2019, following a net loss of $123.20 million for the
year ended Feb. 3, 2018.  As of Nov. 2, 2019, J.Crew Group had
$1.76 billion in total assets, $3.11 billion in total liabilities,
and a total stockholders' deficit of $1.35 billion.

                            *   *   *

As reported by the TCR on Sept. 24, 2019, S&P Global Ratings
lowered the issuer credit rating on U.S.-based apparel retailer J.
Crew Group Inc. to 'CCC-' from 'CCC'.  The downgrade came after the
company announced it is pursuing an IPO of its Madewell concept and
disclosed details of prior proposals with its lenders related to
the recapitalization of its balance sheet, including proposed
exchanges of debt that S&P would likely view as a distressed.

Also in September 2019, Moody's Investors Service affirmed J.Crew's
Caa2 Corporate Family Rating.  The affirmations of the Caa2 CFR and
instrument ratings despite the PDR downgrade reflect a shift to an
above average enterprise recovery rate assessment in an event of
default, as a result of greater visibility into the operating
performance of the Madewell business and its potential valuation.


JIT INDUSTRIES: Unsecureds to Get $51K Upfront Plus $6K Monthly
---------------------------------------------------------------
JIT Industries, Inc., filed a plan of reorganization that says
normal cash flow shall be the sole source of funds for the payments
to creditors authorized by the U.S. Bankruptcy Court’s
confirmation of this Plan.  The Debtor reserves the right to sell
collateral for the purpose of providing some funding for the Plan
as the Debtor deems necessary.

The Plan treats claims as follows:

   * Class 1 - Secured Claim (Hill/Hill/Overbee).  IMPAIRED.  The
creditors in this class' allowed secured claim will be paid in full
through quarterly installment payments of $15,000.00 until the
allowed claim is paid in full.

   * Class 2 - General Unsecured Claims.  IMPAIRED.  Beginning on
the Effective Date, the Debtor will make a one-time, upfront
payment of $51,000, split on a pro-rata basis between all creditors
in this Class. Thereafter, beginning one month after the Effective
Date, the Debtor will begin making monthly payments of $6,250,
split on a pro-rata basis between all creditors in the Class, for a
term of 60 months.

   * Class 3 - De Minimis Claim.  IMPAIRED.  City of Huntsville's
claim totals $157.44, of which $107.44 is a priority claim and
$50.00 in general unsecured.  The Debtor will pay the priority
portion in full and 33% of the general unsecured portion of the
within ten days of the Effective Date.  The Internal Revenue
Service's general unsecured claim totals $3,120.  The Debtor will
pay 33% of the allowed claim within 10 days of the Effective Date.

   * Class 4 - Interests of Equity Interest Holders in Debtor.
IMPAIRED.  Equity interest holders will retain their membership
interests in Debtor and will contribute the sum of $1,000.00 to the
Debtor entity by or before the Plan's Effective Date.

A full-text copy of the Third Disclosure Statement dated Dec. 23,
2019, is available at https://tinyurl.com/rkc43ln from
PacerMonitor.com at no charge.

Attorneys for Debtor-in-Possession:

     SPARKMAN, SHEPARD & MORRIS, P.C.
     P. O. Box 19045  
     Huntsville, AL 35804
     Tel: (256) 512-9924
     Fax: (256) 512-9837

                     About JIT Industries

JIT Industries, Inc., a company based in Hartselle, Alabama,
manufactures, repairs and services fluid power, process control,
mil-spec fasteners and aerospace hardware.

JIT Industries sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ala. Case No. 18-80892) on March 23, 2018.  In
the petition signed by Ginger McComb, president, the Debtor was
estimated to have assets of less than $500,000 and liabilities of
$1 million to $10 million.  Judge Clifton R. Jessup Jr. oversees
the case.  The Debtor is represented by Tazewell T. Shepard, Esq.,
at Sparkman, Shepard & Morris, P.C., in Huntsville, Alabama.


JMU LIMITED: Liyun Cao Resigns as Director
------------------------------------------
Liyun Cao has resigned from the board of directors of JMU Limited
for personal reasons, effective Jan. 14, 2020.  The Company is
grateful to Ms. Cao for her valuable contributions over the past
years.

                       About JMU Limited

Headquartered in Shanghai, People's Republic of China, JMU Limited
currently operates an online platform for providing
business-to-business services to food-industry suppliers and
customers in China.  

Michael T. Studer CPA P.C., in Freeport, New York, USA, the
company's auditor since 2019, issued a "going concern"
qualification in its report dated June 28, 2019, citing that the
Group experienced a net loss of approximately $25.3 million, $161.9
million and $123.2 million for the years ended Dec. 31, 2016, 2017
and 2018, respectively, and negative cash flows from operations of
approximately $5.8 million, $9.9 million and $4.3 million for the
years ended Dec. 31, 2016, 2017 and 2018, respectively.  As at Dec.
31, 2018, the Group's current liabilities exceeded its current
asset by $15.7 million and there was a capital deficiency of $22.2
million.  These conditions raise substantial doubt about the
Group's ability to continue as a going concern.


JOE'S PLACE: Unsecured Creditors to Recover 10% in Plan
-------------------------------------------------------
Joe's Place of the Bronx NY, Inc., is proposing a reorganization
plan.

Payments and distributions under the Plan will be funded by the
Debtor's net income from the operation of its restaurant and Mr.
Torres' contribution of his personal funds.

The unclassified priority and secured tax claim of the New York
State Department of Taxation and Finance ("NYSDTF") will be paid as
follows: $4,500 a month for 72 months from the Effective Date of
the Plan.  The unclassified administrative and priority tax claim
of the New York City Department of Finance ("NYCDOF") will be paid
in full within 60 months of the Effective Date of the Plan.

General unsecured creditors in Class 1 with a total claim no less
than $139,858 will be paid 10% of their allowed claims over 60
months from the Effective Date in monthly payments of $235.00.

The interests of the shareholder, Jose Torres, will remain
unimpaired.

Since the Debtor is required to pay NYSDTF a substantial sum of
money monthly, it needs the votes of Class 1 creditors to accept
its Plan and permit it to remain in business.  If all creditors in
the class vote in favor of the Plan, the Debtor has a high
likelihood that the Bankruptcy Court will approve the plan and the
Debtor can remain in business and make payments under the Plan.

A full-text copy of the Second Amended Disclosure Statement dated
December 27, 2019, is available at https://tinyurl.com/s34bsdn
from PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Norma E. Ortiz
     ORTIZ & ORTIZ, L.L.P.
     32-72 Steinway Street
     Astoria, New York 11103
     Tel: (718) 522-1117
     Fax: (718) 596-1302

                 About Joe's Place of the Bronx

Joe's Place of the Bronx, NY, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. S.D.N.Y. Case No. 17-11542) on June 2, 2017.  In
the petition was signed by Jose L. Torres, president, the Debtor
was estimated to have $50,000 to $100,000 in assets and $1 million
to $10 million in liabilities.  The Hon. Martin Glenn is the
presiding judge.  Ortiz & Ortiz, LLP, represents the Debtor as
counsel.


JPM REALTY: Seeks Court Approval to Hire Appraisers
---------------------------------------------------
JPM Realty, Inc. seeks approval from the U.S. Bankruptcy Court for
the Middle District of Pennsylvania to hire James Nasser of Nasser
Real Estate & Appraisals, Inc. and Alan Rosen, Esq., to conduct a
joint appraisal of its real property located at 55 W. 7th St.,
Wyoming, Pa.

Mr. Rosen will conduct an inspection of the property, take
photographs, compile data and prepare an opinion of value utilizing
the cost, sales and income approach.

Meanwhile, the other appraiser is expected to provide clarity and
precision to the data collected by formatting it in a way that
would enable a reviewer to find exactly what he is looking for with
minimal effort.

Each appraiser will be paid the sum of $925.  In addition, Mr.
Rosen will charge $500 for court appearance per session and $350
for trial perpetration.

Both appraisers disclosed in court filings that they
"disinterested" within the meaning of Section 101(13) of the
Bankruptcy Code.

                       About JPM Realty Inc.

JPM Realty, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Pa. Case No. 18-04511) on Oct. 24,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $500,000.  Judge
Robert N. Opel II oversees the case.  The Debtor tapped C. Stephen
Gurdin Jr., Esq., as its legal counsel, and Frey & Company, CPA's,
LLC as its accountant.


LITTLE FEET LEARNING: Hires Lentz & Little as Counsel
-----------------------------------------------------
Little Feet Learning Center seeks permission from the U.S.
Bankruptcy Court for the Southern District of Mississippi to employ
Lentz & Little, PA as attorney for the Debtor and its bankruptcy
estate.

The Debtor requires the services of attorneys for the following
purposes:

     (a)  To advise and consult with the Debtor concerning
questions arising in the conduct and administration of the estate
and concerning the Debtor's rights and remedies with regard to the
estate's assets and claims of secured, preferred and unsecured
creditors and other parties in interest; and

     (b)  To assist in the preparation of such pleadings, motions,
notice and orders as are required for orderly administration of the
estate.

The hourly billing rates of Lentz & Little, P.A. are $300.00 per
hour for William J. Little, Jr., $225.00 per hour for W. Jarrett
Little, and $75.00 per hour for para-professionals.

To the best of the Debtor's knowledge, the firm has no connection
or affiliation with the Debtor, its creditors, and any party in
interest appearing in this case.

The firm may be reached at:

     W. Jarrett Little, Esq.
     William J. Little, Jr., Esq.
     Lentz & Little, PA
     2505 14th Street, Suite 500e
     Gulfport, MS 39501
     Tel: (228) 867-6050
     Email: jarrett@lentzlittle.com
            bill@lentzlittle.com

               About Little Feet Learning Center

Little Feet Learning Center filed a voluntary Chapter 11 petition
(Bankr. S.D. Miss. Case No. 19-52507) on December 18, 2019, listing
under $1 million in both assets and liabilities, and is represented
by W. Jarrett Little, Esq. and William J. Little, Jr., Esq., at
Lentz & Little, PA.



LSC COMMUNICATIONS: Common Stock Delisted from NYSE
---------------------------------------------------
The New York Stock Exchange has filed a Form 25 with the Securities
and Exchange Commission notifying the removal from listing or
registration of LSC Communications, Inc.'s common stock from the
Exchange.

On Dec. 27, 2019, LSC received notification from the NYSE that the
NYSE has determined to commence proceedings to delist the Company's
common stock from the Exchange and that trading in the Common Stock
on the NYSE has been suspended, effective immediately.

The NYSE reached its decision pursuant to Rule 802.01B of the NYSE
Listed Company Manual because the Company did not meet the NYSE's
continued listing standard that requires listed companies to
maintain an average global market capitalization of at least $15
million over a period of 30 consecutive trading days.

                     About LSC Communications

Headquartered in Chicago, Illinois, LSC Communications --
http://www.lsccom.com/-- offers a broad scope of traditional and
digital print, print-related services and office products serving
the needs of publishers, merchandisers and retailers around the
world.

LSC Communications reported a net loss of $23 million for the year
ended Dec. 31, 2018, compared to a net loss of $57 million for the
year ended Dec. 31, 2017.  As of Sept. 30, 2019, the Company had
$1.79 billion in total assets, $1.64 billion in total liabilities,
and $152 million in total equity.

                           *   *    *

As reported by the TCR on July 30, 2019, S&P Global Ratings removed
its ratings on LSC Communications Inc. (LSC) from CreditWatch and
lowered the issuer credit rating to 'CCC+' from 'B'.  S&P said,
"The downgrade and negative outlook reflect our view that LSC will
maintain elevated leverage in the high-4x area, generate only $20
million to $35 million of reported free operating cash flow in 2019
and in 2020, and will likely need to draw on its revolver to fund
its mandatory debt amortization payments and operations.  While we
do not anticipate a payment default in the next 12 months, we
believe the company's cash constraints in the secularly declining
commercial printing industry makes it overly dependent on favorable
economic conditions, business prospects, and financial market
access to refinance its debt maturities in 2021, 2022, and 2023,
and to service its debt obligations.  We expect LSC will continue
to experience steep revenue declines and a challenging operating
environment in its key long-run print products.  We believe the
company has delayed key cost savings initiatives in anticipation of
its proposed acquisition by Quad and now must accelerate those
restructuring activities at the expense of cash flow.


LSC COMMUNICATIONS: To Close Manufacturing Facilities in 3 States
-----------------------------------------------------------------
LSC Communications, Inc. will close its manufacturing facilities in
Strasburg, VA, Glasgow, KY and Mattoon, IL as the Company continues
to focus on manufacturing footprint optimization to align with
industry trends.  LSC said these actions will strengthen the
Company's manufacturing platform by significantly reducing costs
and improving utilization across LSC's production facilities.  The
streamlined platform will enable the Company to continue providing
the industry's highest levels of quality and service to publishers
of magazines and catalogs.  The closing of the three plants is
expected to be completed by July 2020, and the Company will be
working closely with clients to ensure a smooth transition.

"LSC continues to take actions to capitalize on our greatest value
drivers while optimizing our platform to efficiently and
effectively deliver the best products and services for our
clients," said Thomas J. Quinlan III, LSC's chairman, chief
executive officer and president.  "The actions we announced today
represent another step in our proactive efforts to address the
significant structural changes in the industry.  With many print
titles moving to a fully digital platform, decreasing their
frequencies, page and/or run counts, or closing entirely, our
strategy is to further align our platform with these industry
trends.  This strategy is consistent with our companywide platform
consolidation and cost savings initiatives over the last several
months as we take important and necessary steps to strengthen LSC's
operational and financial position.  As a leading producer of
magazines and catalogs in the United States, we are continuing to
serve all of our clients with the same quality and service in
everything we do."

Since the announcement of the termination of LSC's merger agreement
with Quad/Graphics in July 2019, LSC has taken a series of actions
to strengthen the Company's operational and financial position.
Including today's announcement, LSC will have closed a total of
eight facilities across various business segments and reduced its
workforce by approximately 2,500 employees.
Additionally, the Company has undertaken other actions to
strengthen its position, including the implementation of new
capabilities to enhance its industry-leading cooperative mailing
solutions, relocation of key equipment, an increased focus on
technology solutions for specific markets and strategic changes to
LSC's supply chain to reduce working capital requirements.

Mr. Quinlan continued, "It is always difficult to make business
decisions that impact our employees and the communities in which we
operate, and we are committed to supporting employees impacted by
these closings with severance packages and transition assistance as
well as potential relocation opportunities."

                    About LSC Communications

Headquartered in Chicago, Illinois, LSC Communications --
www.lsccom.com -- offers a broad scope of traditional and digital
print, print-related services and office products serving the needs
of publishers, merchandisers and retailers around the world.

LSC Communications reported a net loss of $23 million for the year
ended Dec. 31, 2018, compared to a net loss of $57 million for the
year ended Dec. 31, 2017.  As of Sept. 30, 2019, the Company had
$1.79 billion in total assets, $1.64 billion in total liabilities,
and $152 million in total equity.

                           *    *    *

As reported by the TCR on July 30, 2019, S&P Global Ratings removed
its ratings on LSC Communications Inc. (LSC) from CreditWatch and
lowered the issuer credit rating to 'CCC+' from 'B'.  S&P said,
"The downgrade and negative outlook reflect our view that LSC will
maintain elevated leverage in the high-4x area, generate only $20
million to $35 million of reported free operating cash flow in 2019
and in 2020, and will likely need to draw on its revolver to fund
its mandatory debt amortization payments and operations.  While we
do not anticipate a payment default in the next 12 months, we
believe the company's cash constraints in the secularly declining
commercial printing industry makes it overly dependent on favorable
economic conditions, business prospects, and financial market
access to refinance its debt maturities in 2021, 2022, and 2023,
and to service its debt obligations.  We expect LSC will continue
to experience steep revenue declines and a challenging operating
environment in its key long-run print products.  We believe the
company has delayed key cost savings initiatives in anticipation of
its proposed acquisition by Quad and now must accelerate those
restructuring activities at the expense of cash flow.


LUNA DEVELOPMENTS: To Seek Plan Approval Jan. 28
------------------------------------------------
Luna Developments Group, LLC, through its receiver, won conditional
approval of the disclosure statement explaining its Chapter 11
plan.

A hearing on final approval of Disclosure Statement and
confirmation of the Plan will be on Jan. 28, 2020 at 9:30 a.m. in
United States Bankruptcy Court, United States Courthouse 299 E.
Broward Blvd.,  Courtroom 308 Fort Lauderdale, Fl 33301.

The deadline for filing objections to claims will be on Jan. 14,
2020.  The deadline for filing ballots accepting or rejecting the
plan is also Jan. 14.

As reported in the Troubled Company Reporter, Luna Developments
Group, LLC, through its receiver, Alan Barbee, filed a plan of
liquidation and a disclosure statement.
The Plan is a liquidating plan.  The Debtor's remaining assets are
causes of action, which will continue to be pursued and liquidated
by the liquidating trustee.

A full-text copy of the Disclosure Statement and Plan is available
at https://tinyurl.com/u5rvycc from PacerMonitor.com at no charge.

General Counsel to Receiver:

     Jason S. Rigoli, Esq.
     Furr Cohen, P.A.
     2255 Glades Road, Suite 301E
     Boca Raton, Florida 33431
     (561)395-0500/(561)338-7532 fax
     E-mail: jrigoli@furrcohen.com

                   About Luna Developments Group

The receiver for Luna Developments Group, LLC, a company based in
West Palm Beach, Florida, filed a Chapter 11 petition (Bankr. S.D.
Fla. Case No. 19-11169) for Luna Developments on Jan. 28, 2019.  In
the petition signed by Alan Barbee, the receiver appointed by a
Florida state court, the Debtor disclosed $5,000,000 in assets and
$3,366,816 in liabilities.  The Hon. Erik P. Kimball oversees the
case.  Robert C. Furr, Esq., at Furr Cohen, serves as the Debtor's
bankruptcy counsel.

No official committee of unsecured creditors has been appointed.


M & H PINE STRAW: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: M & H Pine Straw, Inc.
        1514 Skelton Rd
        Gainesville, GA 30504

Business Description: M & H Pine Straw, Inc. is a family-owned and
                      operated wholesaler of pine straw.  Its
                      products include long leaf pine straw, slash
pine
                      straw, and wheat straw.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       Northern District of Georgia

Case No.: 20-20099

Debtor's Counsel: William A. Rountree, Esq.
                  ROUNTREE, LEITMAN & KLEIN, LLC
                  Century Plaza I
                  2987 Claimont Road, Ste 175
                  Atlanta, GA 30329
                  Tel: 404-584-1244
                  E-mail: swenger@rlklawfirm.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Harris Maloy, owner.

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

                     https://is.gd/GCMEvF


MAGNOLIA LANE: May Use Cash Collateral Thru Jan. 19
---------------------------------------------------
Judge Laurel M. Isicoff authorized Magnolia Lane Condominium
Association, Inc., to use cash collateral for the period from Dec.
19, 2019 through Jan. 19, 2020, pursuant to the approved budget.
The approved budget provides for $43,700 in total expenses.

As adequate protection, Association Financial Services, LLC is
granted replacement liens to the same extent, priority and validity
as its liens before the Petition Date.

A copy of the agreed order, with the budget, can be accessed at
https://is.gd/m0LM5J from PacerMonitor.com free of charge.

               About Magnolia Lane Condominium Association

Based in Miami, Fla., Magnolia Lane Condominium Association, Inc.,
filed a Chapter 11 petition (Bankr. S.D. Fla. Case No. 19-24437) on
Oct. 28, 2019.  In the petition signed by Mercedes Rodriguez, vice
president, the Debtor was estimated to have $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities.  Judge Laurel
M. Isicoff oversees the case.  John P. Arcia, Esq., at John Paul
Arcia, P.A., is the Debtor's bankruptcy counsel.


MAGNUM MRO: Seeks to Hire Curtis Castillo as Legal Counsel
----------------------------------------------------------
Magnum MRO Systems, Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Curtis Castillo PC
as its legal counsel.

Magnum MRO requires Curtis Castillo to:

     (a) advise and consult with the Debtor concerning (i) legal
questions arising in administering, reorganizing, and liquidating
the Debtor's estate and (ii) the Debtor's rights and remedies in
connections with estate assets, accounts receivable, and creditors'
claims;

     (b) assist in the investigation of the acts, conduct, assets
and liabilities of the Debtor, and any other matters relevant to
its Chapter 11 case;

     (c) investigate and potentially prosecute preference,
fraudulent transfer, and other causes of action arising under the
Debtor's avoidance powers;

     (d) take all necessary legal action to preserve and protect
the Debtor's estate;

     (e) prepare on behalf of the Debtor all necessary pleadings,
applications, motions, adversary proceedings, answers, notices,
reports, orders, responses and other legal documents that are
required for the orderly administration of its estate; and

     (f) aid the Debtor in the reorganization process.

Curtis Castillo will be paid at these hourly rates:

     Mark A. Castillo                            $495
     Associates                                  $250 - $350
     Paralegal/Clerk                             $95 - $150

Prior to its bankruptcy filing, the Debtor paid a retainer to
Curtis Castillo in the amount of $35,000, plus the filing fee of
$1,717.  The firm will also be reimbursed for work-related expenses
incurred.

Mark Castillo, Esq., a partner at Curtis Castillo, assured the
court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

Curtis Castillo can be reached at:

     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

                   About Magnum MRO Systems Inc.

Magnum MRO Systems Inc. was formed in Texas on January 12, 2012 and
specializes in industrial supplies and hydraulics.

Magnum MRO Systems filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
20-40033) on Jan. 3, 2020. At the time of filing, the Debtor
estimated $1,000,001 to $10 million in both assets and liabilities.
Mark A. Castillo, Esq., at Curtis Castillo PC, serves as the
Debtor's counsel.


MARK NATHAN O'BRYANT: $9.2K Sale of Gadsden Property Withdrawn
--------------------------------------------------------------
Judge James J. Robinson of the U.S. Bankruptcy Court for the
Northern District of Alabama withdrew without prejudice Mark Nathan
O'Bryant's sale of the real property located at 401 Pearl Street,
Gadsden, Alabama to Danny Brown for the amount necessary to pay off
the mortgage secured by the real property in favor of Regions
Bank.

A hearing on the Motion was held on Dec. 17, 2019 9:30 a.m.

The real property is subject to no liens, mortgages or other
interests.  

The Bankruptcy Administrator's Objection is moot.

Mark Nathan O'Bryant sought Chapter 11 protection (Bankr. N.D. Ala.
Case No. 19-41429) on Aug. 27, 2019.  The Debtor tapped Tameria S.
Driskill, Esq., as counsel.


MARY R. DOHLER: $55K Sale of North East Township Property Approved
------------------------------------------------------------------
Judge Thomas P. Agresti of the U.S. Bankruptcy Court for the
Western District of Pennsylvania authorized Mary R. Dohler's sale
of 10 acres of vacant, wooded real estate locate on East Lake Road,
North East Township, Pennsylvania, Erie County Tax ID No.
37-015-037.0--004.03), to Timothy S. Kelly for $55,500.

A hearing on the Motion was held on Dec. 12, 2019 at 9:30 a.m.

The Court conducted a public auction.

The sale is free and divested of said liens and claims.

The Debtor is authorized to make, execute and deliver to the
Purchaser or his assigns, the necessary deed and/or other documents
required to transfer title to the property purchased upon
compliance with the terms of sale.

These expenses/costs will immediately be paid at the time of
closing. Failure of the Closing Agent to timely make and forward
the disbursements required by the Order will subject the closing
agent to monetary sanctions, including among other things, a fine
or imposition of damages, after notice and hearing, for failure to
comply with the above terms of the Order.  Except as to the
distribution specifically authorized in the Order, all remaining
funds will be held by the Counsel for the Debtor pending further
Order of the Court, after notice and hearing:

     (1) The following monthly adequate protection payments for the
month of January 2020 as authorized by the Court's Order dated Nov.
7, 2019 at Docket No. 66, as follows: Internal Revenue Service -
$1,500, Erie Tax Claim Bureau - $500, PA Department of Revenue -
$375, and AG Choice Farm Credit $288;

     (2) Delinquent real estate taxes in the amount of $1,546.;

     (3) Current real estate taxes, if any, pro-rated to the date
of closing;

     (4) The cost of newspaper advertising in the amount of $556;

     (5) The cost of legal journal advertising in the amount of
$165;

     (6) The Court approved realtor commission in the amount of
$3,330 (i.e. 6% of the total purchase price) plus $395 for a total
in the amount of $3,725;

     (7) The Court approved attorney fees in the amount of TBD;

     (8) The balance of funds realized from the within sale will be
held by the Attorney for the Debtor until further Order of Court,
after notice and hearing; and
     
     (9) Other: Seller's portion of the transfer tax in the amount
of $555.

The Closing will occur on Jan. 27, 2020.

The Purchaser:

          Timothy S. Kelly
          c/o Zeus Investments, LLC
          P.O. Box 510
          North East, PA 16428

Mary R. Dohler sought Chapter 11 protection (Bankr. W.D. Pa. Case
No. 19-10976) on Sept. 26, 2019.  The Debtor tapped Guy C. Fustine,
Esq., at Knox McLaughlin Gornall & Sennett, P.C., as counsel.


MCCLATCHY CO: Enters into Standstill Agreement with the PBGC
------------------------------------------------------------
McClatchy has entered into a Standstill Agreement with the Pension
Benefit Guaranty Corporation (PBGC), extending its current runway
for negotiating a consensual restructuring with key stakeholders.

As previously disclosed in the Company's press release dated Nov.
13, 2019, McClatchy has been in active restructuring negotiations
with substantially all of its secured lenders and bondholders, as
well as the PBGC, to address the future of its pension obligations
and capital structure.  The negotiations contemplate one or more
deleveraging transactions, including some or all of the Company's
Second Lien Term Loans and Third Lien Notes, which are secured by
second and third liens on substantially all of the Company's
assets.

In support of these negotiations, McClatchy has entered into
non-disclosure agreements with lenders holding approximately 87
percent of the Company's First Lien Notes and 100 percent of the
Company's Second Lien Term Loans and Third Lien Notes.  These
conversations are ongoing and productive, and the Standstill
Agreement will allow McClatchy, as well as its lenders, the PBGC,
and their respective legal and financial advisors, time to continue
their negotiations.

"We want to acknowledge our lenders and the PBGC for working
collaboratively and negotiating in good faith to reach a consensus
on these important financial matters, which underpin McClatchy's
continuing commitment to publishing independent journalism in the
public interest," said Craig Forman, president and CEO of
McClatchy.  "We look forward to continuing to partner with these
groups to reach an agreement that is in the best interests of our
24,000+ pension plan participants and other stakeholders, and
positions McClatchy for the future.  We remain focused on executing
our strategy of digital transformation and producing strong,
independent, local journalism that is essential to the 30
communities we serve."

Under the terms of the Standstill Agreement, the PBGC has agreed
not to exercise the remedies available to it as a result of
McClatchy not making its scheduled qualified pension contribution
due on Jan. 15, 2020.  Under the Standstill Agreement, the PBGC has
agreed to a forbearance period until Feb. 18, 2020, unless
terminated earlier, subject to customary terms and conditions.  In
addition, McClatchy is availing itself of its option to defer
paying interest on its secured debt for its contractual 30-day
grace period, which is coterminous with the Standstill Agreement.
There will be no impact on the qualified pension plan or payments
thereunder as a result of the Standstill Agreement.

McClatchy is working towards a permanent solution under which the
PBGC would assume McClatchy's qualified pension plan and continue
to pay the Company's pension plan participants their benefits.
Under current regulations, McClatchy believes that such a solution
would not have an adverse impact on qualified pension benefits for
substantially all participants.  The assets of the qualified
pension plan are estimated at $1.375 billion as of Dec. 31, 2019,
including approximately $580 million of voluntary contributions
made by McClatchy, substantially greater than the contributions
required by law.

As previously disclosed, on Jan. 2, 2020, the Company announced
that, as part of the ongoing negotiations, it would not release
certain supplemental executive retirement benefits.  Today's action
is consistent with withholding payments on the non-qualified plan.

McClatchy and its newsrooms are operating as usual.  The Company
has sufficient liquidity to address all of its ordinary course
operational cash needs and obligations at this time.  There can be
no assurance that the ongoing discussions will result in any
restructuring transaction, that the company will obtain any
required stakeholder consent to consummate a restructuring
transaction, or that the restructuring transaction will occur on a
timely basis or at all.

                           About McClatchy

The McClatchy Company -- http://www.mcclatchy.com/-- operates 30
media companies in 14 states, providing each of its communities
with news and advertising services in a wide array of digital and
print formats.  McClatchy is a publisher of iconic brands such as
the Miami Herald, The Kansas City Star, The Sacramento Bee, The
Charlotte Observer, The (Raleigh) News & Observer, and the (Fort
Worth) Star-Telegram.  McClatchy is headquartered in Sacramento,
Calif., and listed on the New York Stock Exchange American under
the symbol MNI.

McClatchy reported a net loss of $79.75 million for the year ended
Dec. 30, 2018, compared to a net loss of $332.35 million for the
year ended Dec. 31, 2017.  As of Sept. 29, 2019, the Company had
$953.76 million in total assets, $261.79 million in current
liabilities, $1.36 billion in non-current liabilities, and a
shareholders' deficit of $671.54 million.

                          *    *    *

As reported by the TCR on Nov. 19, 2019, S&P Global Ratings lowered
its issuer credit rating on U.S.-based newspaper publisher The
McClatchy Co. to 'CCC-' from 'CCC+'.  The downgrade reflects the
risk that McClatchy could engage in a distressed debt exchange or
file for Chapter 11 bankruptcy.

Moody's Investors Service downgraded the Corporate Family Rating
for The McClatchy Company to Ca from Caa1, and the Probability of
Default Rating to Ca-PD from Caa1-PD primarily due to concerns
regarding the company's liquidity position in light of the pending
pension plan payments of approximately $120 million in 2020,
according to a TCR report dated Nov. 1, 2019.


MDLK DEVELOPMENT: Sale of San Marcos Property to Integral Approved
------------------------------------------------------------------
Judge Christopher B. Latham of the U.S. Bankruptcy Court for the
Southern District of California authorized MDLK Development, LLC's
sale of interest in and to the real property commonly known as 1520
E. Barham Drive, San Marcos, California, and more formally
described as San Diego County Tax Assessor #s 226-112-50-00 and
226-112-51-00, to Integral Partner's Funding, LLC or its assigns,
pursuant to their Purchase Agreement.

The sale is free and clear of all liens.

No bid procedures or break-up fee was brought before the Court so
the Court is not making any ruling concerning such.

The Debtor may pay the related costs of the sale and certain
creditor claims from the proceeds of such sale, including payment
in full from the escrow now open between the Debtor and Integral
regarding the real property of all sums due Mortgage Company of
Santa Barbara and investors pursuant their note secured by the real
property.

                    About MDLK Development LLC

MDLK Development, LLC, is a privately held company in San Marcos,
Calif., which is engaged activities related to real estate.

MDLK Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Cal. Case No. 19-00692) on Feb. 8,
2019.  At the time of the filing, the Debtor had estimated assets
and liabilities of between $1 million and $10 million.  Judge
Christopher B. Latham oversees the case.  The Law Office of Bruce
R. Babcock is serving as counsel to the Debtor.


MEG ENERGY: Fitch Assigns B+ Rating on Proposed Sr. Unsec. Notes
----------------------------------------------------------------
Fitch Ratings assigned a 'B+'/'RR3' rating to MEG Energy Corp.'s
proposed senior unsecured note issuance. MEG Energy's Long-Term
Issuer Default Rating (IDR) is 'B'/Outlook Positive. The company
plans to offer $800 million of senior unsecured notes due 2027 and
use proceeds, including cash on hand, to refinance the 2023 senior
unsecured notes and a portion of the senior secured second lien
notes due 2025.

MEG's ratings reflects improving credit metrics, below average
refinancing risk (no major bond maturities until 2024 following the
proposed refinancing and revolver extended to 2024), good
liquidity, the expectation that the company will generate positive
FCF over the forecasted period, higher production capacity,
improved transportation logistics that should lead to higher
realized prices, and low cost structure. This is offset by
significant exposure to wide and volatile West Texas Intermediate
(WTI) and Western Canadian Select (WCS) spreads, lack of
diversification, and increasing regulatory exposure as seen by the
curtailment program initiated by the Alberta government.

The Positive Outlook reflects Fitch's view that future FCF will be
used primarily to reduce debt and lead to credit metrics more in
line with a high 'B' rating. In addition, MEG's improving
transportation logistics for its production, low cost structure,
and lower capex spending provides a level of confidence that the
company can generate positive FCF despite volatile WTI/WCS
spreads.

KEY RATING DRIVERS

Focus on Debt Reduction: MEG is prioritizing its stated strategy of
using FCF to repay debt. Since July 2019, the company has reduced
debt by CAD630 million with proceeds aided by FCF generation. Fitch
expects that 2019 net debt/EBITDA will approximate 3.0x, although
it is expected to move higher in 2020 given expectations for wider
Western Canadian Select (WCS) discounts. Fitch believes that
ongoing debt reduction remains a priority for all near-term FCF.
Improvements in debt reduction will be a function of the
fluctuating WCS discounts, the Alberta production quotas and
transportation issues.

FCF Improvement: Historically, MEG has generated large FCF deficits
to fund its growth objectives while also being subjected to
material discounts to WCS pricing. As the bulk of growth
initiatives have been completed and production capacity has grown
close to 100,000bbl/d, increased production combined with lower
capex should lead to FCF generation. Fitch expects FCF to grow to
approximate CAD380 million in 2019, from a FCF deficit of CAD342
million in 2018, due to a combination of higher production,
narrowing differentials and significantly lower capex. Fitch
expects FCF will decline and moderate during its forecast period
based on more normalized differentials, slightly lower oil price
assumptions and increasing capex.

Curtailments Not Detrimental: The oil production quota put into
effect by the province of Alberta in January 2019 has provided
substantial cash flow benefits to WCS-exposed producers such as
MEG. While the quota hits top-line growth, the cash flow benefit of
higher WCS prices has outweighed the volume reductions for MEG. In
addition, MEG has purchased curtailment credits that have allowed
the company to produce at higher levels than allowed under the
curtailment. Alberta has since brought the industry quota down to
80,000bbl/d from 325,000bbl/d, and is expected to end it once oil
storage levels in Western Canada reach normal levels.

Although the curtailment has stabilized prices, it has created some
uncertainty for upstream producers. This includes questions on the
level of storage required to achieve normal pricing, the timing of
the curtailment in relation to the opening of Enbridge Inc.'s Line
3 Pipeline and how the Kenney government in Alberta could alter the
quota program or change the crude-by-rail lease program put in
place by his predecessor.

Growing Exposure to USGC: Fitch anticipates MEG will sell an
increasing portion of its production into the more valuable U.S.
Gulf Coast (USGC) and move away from the Western Canada market. MEG
sold 27% of its 2018 production into the USGC, and Fitch is
estimating that number will increase to 43% in 2020. MEG currently
has a 50,000bbl/d of committed capacity on the Flanagan
South/Seaway pipeline and delivered rail capacity that transports
crude to the Gulf Coast.

That commitment will grow to 100,000bbl/d in 2H20 (assuming 30%
apportionment), and the commitment is not contingent on the
Enbridge Line 3 replacement project being placed into service or
Enbridge's current contract discussions. This should result in
increasing Gulf Coast sales to over 50% of production, from just
above 30%, primarily through pipeline, which should allow for a
higher realized price for MEG's products. The USGC market has an
approximate USD3.50 per barrel premium to the Western Canadian
market after taking into account transportation costs.

Pipeline Political Risk: There has been substantial timing risk
around major pipeline projects in Canada, which have experienced
numerous delays due to entrenched social and environmental
opposition. These include Enbridge's Line 3 replacement (over
370,000bbl/d in incremental shipping capacity), the Keystone XL
pipeline (over 830,000bbl/d) and the Trans Mountain Pipeline (over
590,000bbl/d).

Pipeline delays were a key factor in the collapse in WCS
differentials in the fall of 2018, which led to the need for
quotas. As stated, additional delays in new capacity could prolong
the quota, create additional project deferrals, and increase
reliance on rail to move product. Fitch expects that Enbridge's
Line 3 will be the first of the major projects to come online in
2H20.

IMO Impact Below Expectations: The negative impacts of this year's
IMO 2020 regulations on differentials for heavy oil such as WCS may
be less harmful than originally predicted. These regulations are
expected to impact heavy oil producers by increasing the supply of
residual fuel oil, which competes for space within a refinery with
heavy crude oils. However, changes in global supply dynamics among
heavy oil producers — including those caused by U.S. sanctions
against Iran and Venezuela, as well as lower Mexican crude
production — have limited availability of heavy crudes in the
USGC and resulted in unexpected tightness for heavy sour grades, a
factor that should partially offset the pressure from excess
residual fuel oil following the implementation of IMO 2020.
Increased rail capacity to the USGC should also limit the impact.

Adequate Liquidity, Maturity Runway: In July 2019, MEG amended and
restated its revolving credit facility and its letter of credit
facility by extending each facility by 2.75 years to a maturity
date of July 30, 2024. The revolver was reduced from a USD1.4
billion revolving credit facility to a CAD800 million facility,
while the letter of credit facility was restated from a USD440
million facility to a CAD500 million facility. There is no
financial maintenance covenant unless the revolver is drawn in
excess of 50%, which would trigger a first-lien net debt/EBITDA
covenant of 3.5x or less. Despite the reduction in liquidity from
the smaller revolver, management has no plans to draw on the
revolver.

Fitch is comfortable with the liquidity given cash was at CAD154
million as of Sept. 30, 2019 and Fitch's expectation that the
company will generate FCF over the forecasted horizon. Pro forma
for this transaction, there are no debt maturities until March
2024.

DERIVATION SUMMARY

MEG is positioned in line with other 'B' rated exploration and
production (E&P) peers. Its production size of 93,000bbl/d (100%
liquids) compares favorably to Extraction Oil & Gas, Inc.
(B+/Stable) at 80,000bbl/d (67% liquids) and Magnolia Oil & Gas
Corporation (B/Positive) at 71,000bbl/d (55% liquids). At 3.9x,
MEG's leverage is higher than its peers, including SM Energy
Company (B+/Stable) at 3.0x, and Extraction Oil & Gas at 2.6x.
However, Fitch expects MEG's debt/EBITDA to decline as it reduces
debt with FCF. In addition, MEG has no near-term financing risk, is
not expected to borrow off of its CAD800 million revolver any time
soon, and has a covenant-lite revolver that is not subject to a
borrowing base redetermination.

Offsetting considerations include low diversification, given that
MEG is essentially a single-play oil sands producer, and
significant exposure to volatile WTI-WCS price differentials, given
the lack of integration, particularly in relation to larger
Canadian oil sands operators such as Suncor Energy and Canadian
Natural Resources Limited. Despite its lack of diversification, MEG
does have substantial proved and probable reserves and has the
ability to greatly expand capacity if industry conditions are
favorable.

KEY ASSUMPTIONS

  -- Base case WTI oil prices of USD57.50 in 2019 and 2020 and a
long-term price of USD55;

  -- Base case Henry Hub natural gas price of USD2.50 throughout
the forecasted period;

  -- Production growth of 3% in 2019 and 2.5% in 2020 (assuming no
additional production curtailments) based on 2019 capex spend;

  -- Capex of CAD200 million in 2019 and USD250 million in 2020
based on management guidance;

  -- No share repurchases, equity issuance, acquisitions, or
divestitures.

RATING SENSITIVITIES

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

  -- Actual debt reduction through the application of FCF
proceeds;

  -- Mid-cycle debt/EBITDA in the 3.0x-3.5x range;

  -- Mid-cycle lease adjusted net leverage less than 3.5x.

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

  -- Change in financial policy away from debt reduction at current
credit metrics;

  -- Mid-cycle debt/EBITDA above 4.5x;

  -- Mid-cycle lease adjusted net leverage greater than 4.5x;

  -- Prolonged dislocation in WTI-WCS spreads.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity Position: As of Sept. 30, 2019, MEG has CAD154
million of cash on hand and full availability under its CAD800
million revolver. The company also has a CAD500 million letter of
credit facility. Both facilities mature on July 30, 2024, although
the maturity will spring back to 91 days prior to the maturity date
of certain material debt if such debt has not been repaid or
refinanced prior to such date. Pro forma for this transaction,
there are no debt maturities until March 2024.

In July 19, MEG amended and restated its RCF and its letter of
credit facilities by extending each facility by 2.75 years to a
maturity date of July 30, 2024. The revolver was reduced to a
CAD800 million facility from a USD1.4 billion revolving credit
facility, while the letter of credit facility was restated to a
CAD500 million facility from a USD440 million facility. Despite the
reduction in liquidity from the smaller revolver, management has no
plans to draw on the revolver. There is no financial maintenance
covenant unless the revolver is drawn in excess of 50%, which would
trigger a first-lien net debt/EBITDA covenant of 3.5x or less.

Fitch expects MEG to generate FCF over the forecasted horizon.
Although the next maturity is not until 2023, MEG's debt is
callable, and Fitch anticipates the company will apply FCF proceeds
to calling the notes. The proposed refinancing to redeem the 2023
senior notes should provide MEG with an ample maturity runway.

Key Recovery Rating Assumptions

  -- The recovery analysis assumes that MEG Energy would be
reorganized as a going-concern (GC) in bankruptcy rather than
liquidated.

  -- Fitch has assumed a 10% administrative claim.

GC Approach

MEG's GC EBITDA assumption reflects Fitch's projections under a
stressed case price deck, which assumes WTI oil prices of USD50.00
in 2019, USD42.50 in 2020, USD45.00 in 2021, and USD47.50 in 2022.
Fitch also adjusts for reduced production from its base case to
reflect reductions in capex under a stressed price environment.

The GC EBITDA estimate reflects Fitch's view of a sustainable,
post-reorganization EBITDA level upon which Fitch bases the
enterprise valuation (EV). The GC EBITDA assumption uses 2022
EBITDA, which reflects the decline from current pricing levels to
stressed levels and then a partial recovery coming out of a
troughed pricing environment.

An EV multiple of 4.5x EBITDA is applied to the GC EBITDA to
calculate a post-reorganization enterprise value, resulting in a
valuation of CAD3.3 billion. The choice of this multiple considered
the following factors:

  -- The historical bankruptcy case study exit multiples for peer
companies ranged from 2.8x-7.0x, with an average of 5.6x and a
median of 6.1x;

  -- There were very few recent Canadian M&A transactions and
multiple detail was either unavailable or not relatable;

  -- Fitch uses a multiple of 4.5x, to estimate a value for MEG
because there is not strong demand for Canadian assets and a
limited buyer set. This is offset by the moderate production size,
low SOR metrics, and improving transportation alternatives for its
production. In addition, the multiple reflects the relatively
higher proved reserves that reduces resource and volumetric risks
and provides for longer-term cash flow support despite shorter-term
market impacts.

  -- The multiple was reduced from 5.0x from the last rating action
to reflect better quality transaction data.

Liquidation Approach

The liquidation estimate reflects Fitch's view of the value of
balance sheet assets that can be realized in sale or liquidation
processes conducted during a bankruptcy or insolvency proceeding
and distributed to creditors.

Despite the lack of Canadian E&P peer companies, the announced
transaction in which Devon Energy is selling its Canadian assets to
Canadian Natural Resources is a very strong comparison given the
facility's location, size, and similar operations. That asset was
sold for USD2.8 billion during a difficult M&A environment, which
makes the transaction a good proxy for a distressed sale. The value
per production (boe) was USD22,000, which implies a valuation for
MEG at USD2.7 billion. After including accounts receivable and
inventory and adjusting for foreign exchange rates, the liquidation
value was CAD3.0 billion, less than the going concern value.

The revolver is assumed to be fully drawn upon default. The
revolver is a first lien and senior in the waterfall.

The allocation of value in the liability waterfall results in
recovery corresponding to 'RR1' recovery for the first lien
revolver and a recovery corresponding to 'RR1' for the senior
second lien notes.

The senior unsecured notes have a 'RR3' recovery.

ESG CONSIDERATIONS

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of 3 - ESG issues are credit
neutral or have only a minimal credit impact on the entity, either
due to their nature or the way in which they are being managed by
the entity.

MEG Energy has an ESG Relevance Score of 4 for Exposure to Social
Impacts, due to high exposure to pipeline and logistics takeaway
capacity, which has been delayed multiple times due to social
resistance to pipelines in Canada. This has widened the Canadian
oil price differential to record levels, which has a negative
impact on the credit profile, and is relevant to the rating in
conjunction with other factors.


MEG ENERGY: Moody's Assigns B3 Rating to New $800MM Unsec. Notes
----------------------------------------------------------------
Moody's Investors Service assigned a B3 rating to MEG Energy
Corp.'s proposed US$800 million senior unsecured notes offering due
2027. The proceeds will be used to refinance all of the existing
US$800 million notes due 2023. Concurrently, MEG is repaying US$100
million of the US$597 million second lien 2025 notes.

"MEG's debt reduction and refinancing are credit positive because
the company will improve its credit metrics and maturity profile by
pushing out the nearest bond maturity to 2024," said Paresh Chari,
Moody's analyst.

Assignments:

Issuer: MEG Energy Corp.

Senior Unsecured Regular Bond/Debenture, Assigned B3 (LGD5)

RATINGS RATIONALE

MEG's B2 corporate family rating is supported by: (1) a stable
bitumen production base of around 95,000 bbls/d (net of royalties)
in 2020, with substantial reserves in key productive areas of the
Athabasca oil sands region; (2) a long-lived reserve base that
requires only C$6/bbl of sustaining capital costs to maintain
production; (3) a marketing strategy that can move two-thirds of
MEG's blend volumes outside of Alberta by mid-2020; and (4) very
good liquidity. MEG is constrained by: (1) its exposure to wider
Western Canadian heavy oil differentials in 2020, which is caused
by pipeline apportionment and capacity constraints; (2) weak credit
metrics in 2020 when compared to peers, with retained cash
flow/debt at about 14% and EBITDA/interest at 3x; and (3)
concentration in one asset - the Christina Lake oil sands project.

MEG's senior unsecured notes are rated B3 (one notch below the B2
CFR) and the second lien secured notes are rated Ba3 (two notches
above the CFR) due to the priority ranking first lien revolver and
second lien notes.

MEG's liquidity is very good (SGL-1). Pro forma for the refinancing
and repayment, at December 31, 2019, MEG will have about C$45
million in cash and an undrawn C$800 million revolving credit
facility. The facility matures in July 2024, but will spring to 91
days prior to the US$1 billion note maturity date of March 31,
2024, if more than US$300 million remains outstanding at that time.
Moody's expects modest positive free cash flow through 2020. MEG
will be in compliance with its sole financial covenant through this
period, with the covenant being tested at or above C$400 million of
utilization.

The stable outlook reflects its expectation that production and
operating costs will remain stable.

The ratings could be upgraded if retained cash flow to debt is
above 25% (14% LTM Q3/2019), EBITDA to interest rises above 4x
(2.8x LTM Q3/2019) and if MEG can maintain positive free cash
flow.

The ratings could be downgraded if retained cash flow to debt is
below 10% (14% LTM Q3/2019) or if EBITDA to interest falls below 2x
(2.8x LTM Q3/2019).

MEG is a publicly-listed Calgary, Alberta-based
steam-assisted-gravity-drainage (SAGD) oil sands developer and
operator. MEG produced about 92,000 bbls/day of bitumen in Q3 2019
(net of royalties) at the Christina Lake project in the Athabasca
Oil Sands region in Northern Alberta.

The principal methodology used in this rating was Independent
Exploration and Production Industry published in May 2017.


MIDWAY OILFIELD: Auction of Assets to Pay Off Claims
----------------------------------------------------
Midway Oilfield Constructors, Inc., seeks to confirm a Plan which
seeks to liquidate its assets which have not already been sold or
reduced to cash and distribute the proceeds.  As described in the
Disclosure Statement, Midway believes that the Plan will provide
the highest and best recovery for Midway's estate and creditors.

The terms of Midway's Plan are based upon, among other things,
Midway's assessment of its the value of its assets and ultimate
recovery of such value at auction.  

Under the Plan, claims against and interests in Midway are divided
into Classes according to their relative seniority and other
criteria.  

Midway is proposing to transfer all assets, including certain
claims and causes of action, to a liquidating trust and propose to
appoint Drew McManigle of MACCO  Restructuring Group, LLC as the
liquidating trustee.

As of the Petition Date, Midway's scheduled uncontested general
unsecured liabilities of trade creditors totaled approximately
$10.5 million.  These amounts are primarily owed to Midway's trade
creditors.

As to Class 9 Allowed Claims of General Unsecured Creditors, after
payment in full of all Class 1 Administrative Claim of Triumph,
Class 2 Administrative Claims of Professionals, Class 3
Administrative Claims Convenience Class, Class 6 Priority Wage
Claims, Class 7 Priority Claim of United Healthcare, and Class 8
Priority Tax Claims, Holders of Allowed Class 9 Unsecured Claims
will receive a pro rata share of remaining Net Trust Distributable
Assets until all Class 9 Claims are paid in full.

After payment in full of all Allowed Class 1, Class 2, Class 3,
Class 4, Class 6, Class 7, Class 8, Class 9, and Class 10 Allowed
Claims Claims of Insiders, Holders of Allowed Class 11 Equity
Interests will receive a rata share of remaining Net Trust
Distributable Assets proportionate to their Interest in Midway.

Midway will fund its Plan from the following assets:

  (1) The Insurance Audit Refund which includes all reimbursements
due to Midway from overpaying its insurance premiums and which are
secured by a priming lien in favor of Triumph;

  (2) Net Existing Cash which includes all Midway’s cash on hand
on the Effective Date other than the Insurance Audit Refund;

  (3) The Disputed Claims Reserve established to hold cash equal to
the aggregate amount of money that may be distributed on a disputed
administrative claim; and

  (4) Net Trust Distributable Assets which includes all other
assets and the proceeds, including but not limited to Other Assets
and Net Litigation Proceeds

A full-text copy of the Second Amended Disclosure Statement dated
Dec. 27, 2019, is available at https://tinyurl.com/wy9667h from
PacerMonitor.com at no charge.

                About Midway Oilfield Constructors

Midway Oilfield Constructors, Inc., provides construction services
to the upstream, midstream, and downstream sectors of the oil and
gas industry.  Based out of Midway, Texas, Midway provides services
across the State of Texas and Oklahoma.

On Aug. 15, 2018, Midway Oilfield Constructors filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (S.D.
Tex. Case No. 18-34567).  The Debtor was estimated to have $1
million to $10 million in assets and $10 million to $50 million in
liabilities as of the bankruptcy filing.  Judge Marvin Isgur is the
case judge.  The Debtor tapped Hoover Slovacek LLP as its legal
counsel.  Hrdlicka White Williams & Aughtry, is the special tax
counsel.

The Office of the U.S. Trustee on Nov. 14, 2018, appointed three
creditors to serve on an official committee of unsecured creditors
in the Chapter 11 case.  The committee members are: (1) Buffalo Gap
Instrumentation & Electric Co. Inc.; (2) Sun Coast Resources, Inc.;
and (3) Baldwin Redi-Mix Co., Inc.  Lugenbuhl Wheaton Peck Rankin &
Hubbard, is counsel to the Committee.


MODERN POULTRY: To Seek Plan Approval Feb. 13
---------------------------------------------
Judge James J. Robinson has ordered that the Second Amended
Disclosure Statement filed by Modern Poultry Systems, LLC, is
APPROVED.

Acceptances or rejections of the Plan of Reorganization must be in
writing and must be filed with the Clerk of Court on or before Jan.
30, 2020.

Any and all objections to confirmation of the Plan of
Reorganization must be in writing and must be filed in CM/ECF on or
before Feb. 6, 2020, together with proof of service on the attorney
for the Debtor.

A hearing on confirmation of the Plan of Reorganization will be
held in the Bankruptcy Courtroom, Room 113 of the Federal Building,
12th and Noble Streets, Anniston, Alabama 36201 on Feb. 13, 2020 at
10:45 a.m.

Attorney for the Debtor:

     Tameria S. Driskill
     PO Box 8505
     Gadsden, AL 35902
     Tel: (256) 546-5591
     E-mailtsdriskill@gmail.com

                  About Modern Poultry Systems

Modern Poultry Systems, LLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Ala. Case No. 19-40259) on Feb.
19, 2019.  At the time of the filing, the Debtor was estimated to
have assets of less than $1 million and liabilities of less than
$500,000.  The case is assigned to Judge James J. Robinson.
Tameria S. Driskill, LLC, is the Debtor's legal counsel.


MW HORTICULTURE RECYCLING: Hires Johnston Law as Counsel
--------------------------------------------------------
MW Horticulture Recycling Facility seeks permission from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Richard Johnston, Jr. and Johnston Law, PLLC, as counsel to the
Debtor.

The professional services for which the Debtor desires to employ
Johnston include, without limitation:

     (a)  Providing the Debtor with legal advice with respect to
its rights, duties and powers in this case;

     (b)  Preparing pleadings, motions and applications as may be
necessary in furtherance of the Debtor's interests and objectives;

     (c)  Participating in the formulation of a plan or plans of
reorganization and advising the Debtor regarding the same;

     (d)  Assisting the Debtor in considering and requesting the
appointment of a trustee or examiner, should such action become
necessary;

     (e)  Consulting with the United States Trustee concerning the
administration of the Debtor's estate;

     (f)   Representing the Debtor in hearings and other judicial
proceedings; and

     (g)  Performing other legal services as may be required and as
are deemed to be in the best interest of the Debtor in accordance
with its powers and duties accorded under the Bankruptcy Code.

To the best of the Debtor's knowledge, Johnston is disinterested
(as such term is defined in 11 U.S.C. Section 101(14).

Other than the Debtor's payment of $500 on December 17, 2019 for
bankruptcy consultation and the payment of an $11,000 retainer by
the father of one of the Debtor's principals on December 31, the
attorney and the Law Firm have not been paid any fees by the Debtor
prepetition nor do the firm have not been paid any fees by the
Debtor prepetition nor do the firm hold a security interest,
guarantee or other assurance of compensation for services performed
or to be performed in this case.  The attorney has not made any
agreement to share hourly compensation to be paid by the Debtor in
connection with this case, other than with members of my own law
firm.

The firm may be reached at:

     Richard Johnston, Jr.
     Johnston Law, PLLC
     7370 College Parkway, Suite 207
     Fort Myers, FL 33907
     Tel: (239) 600-6200
     Email: richard@richardjohnstonlaw.com

            About MW Horticulture Recycling Facility

MW Horticulture Recycling Facility, Inc. is a family owned and
operated horticulture recycling waste management company with
locations in Lee County, along with a landscape supply and garden
depot.  It filed for Chapter 11 bankruptcy protection (Bankr. M.D.
Fla. Case No. 19-12193) on December 31, 2019.  

In its petition, the Debtor estimated under $50,000 in assets and
$1 million to $10 million in liabilities.  The petition was signed
by Mark D. Houghtaling, president.

The Debtor is represented by Richard Johnston, Jr., at Johnston
Law, PLLC.



NEW CITIES INVESTMENT: Taps Macdonald Fernandez as Legal Counsel
----------------------------------------------------------------
New Cities Investment Partners, LLC received approval from the U.S.
Bankruptcy Court for the Northern District of California to hire
Macdonald Fernandez LLP as its legal counsel.

The firm will assist the Debtor in the formulation of a bankruptcy
plan; prepare schedules and statement of financial affairs; respond
to inquiries from creditors; evaluate claims; and provide other
legal services related to its Chapter 11 case.

The firm will be paid at these hourly rates:

     Partners              $535 to $690  
     Associate Attorneys   $335 to $435  
     Paralegals            $175

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

The firm can be reached through:

     Reno F.R. Fernandez III, Esq.
     Macdonald Fernandez LLP
     914 Thirteenth Street
     Modesto, CA  95354
     Tel: (209) 521-8100
     Fax: (209) 236-0172
     Email: reno@macfern.com

               About New Cities Investment Partners

New Cities Investment Partners, LLC is engaged in activities
related to real estate.  The company owns a vacant real property
located in Palm Desert, Calif.

New Cities Investment Partners sought protection under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Cal. Case No. 19-52584) on Dec.
23, 2019.  The petition was signed by Lee E. Newell, chief
executive officer of New Cities Land Company, Inc., the Debtor's
manager. At the time of the filing, the Debtor estimated $1 million
to $10 million in both assets and liabilities.  

Judge M. Elaine Hammond oversees the case.  Macdonald Fernandez LLP
is the Debtor's legal counsel.


NORA LOS: Hires Abbasi Law as Insolvency Counsel
------------------------------------------------
Nora Los, LLC seeks permission from the U.S. Bankruptcy Court for
the Central District of California to employ Matthew Abbasi, Esq.
and Abbasi Law Corporation as general insolvency counsel.

The Debtor needs Abbasi Law Corporation to:

     (a)  represent the Debtor at its Initial Debtor Interview;

     (b)  represent the Debtor its meeting of creditors pursuant to
Bankruptcy Code Section 341(a) or any continuance thereof;

     (c)  represent the Debtor at all hearings before the United
States Bankruptcy Court involving the Debtor as
debtor-in-possession and as reorganized Debtor, as applicable;

     (d)  prepare on behalf of the Debtor, as Debtor-in-possession
all necessary applications, motions, orders, and other legal
papers;

     (e)  advise the Debtor, regarding matters of bankruptcy law,
including the Debtor's rights and remedies with respect to the
Debtor's assets and the claims of its creditors;

     (f)  represent the Debtor with regard to all contested
matters;

     (g)  represent the Debtor with regard to the preparation of a
disclosure statement and the negotiation, preparation, and
implementation of a plan of reorganization;

     (h)  analyze any secured, priority, or general unsecured
claims that have been filed in the Debtor's bankruptcy case;

     (i)  negotiate with the Debtor's secured and unsecured
creditors regarding the amount and payment of their claims;

     (j)  object to claims as may be appropriate;

     (k)  perform all other legal services for the Debtor as
Debtor-in-possession as may be necessary, other than adversary
proceedings which would require a further written agreement;

     (l)  advise the Debtor with respect to its powers and duties
as a Debtor-in-possession in the continued operation of its
business;

     (m)  provide counseling with respect to the general corporate,
securities, real estate, litigation, environmental, state
regulatory, and other legal matters which may arise during the
pendency of this chapter 11 case; and

     (n)  perform all other legal services that is desirable and
necessary for the efficient and economic administration of this
chapter 11 case.

The Debtor agreed to pay Abbasi Law a retainer deposit of $7,000.00
to cover pre-petition legal services; post-petition legal services,
initial case filing fees of $1,717.00 for this matter, and all
other costs/expenses incurred.

Abbasi Law's discounted hourly rate for Matthew Abbasi, Esq. is
$400.00; paralegal hourly rate is $60.00; and law clerk hourly rate
is $25.00.  Travel time rates will be billed at 50% of the above
rates.  Photocopying will be billed at $0.10 per page.
Reimbursement for out of pocket expenses shall be at actual costs.

Abbasi Law attests that the firm does not hold or represent any
interest adverse to the Debtor and its Estate.  Therefore, the firm
is a disinterested person as that term is defined in Bankruptcy
Code section 101(14) and in compliance with the requirements of
Bankruptcy code section 327(a).

The firm may be reached at:

     Matthew Abbasi, Esq.
     Abbasi Law Corporation
     8889 West Olympic Boulevard, Suite 240
     Beverly Hills, CA 90211
     Tel: (310)358-9341
     Fax: (8880 709-5448
     Email: MATTHEW@MALAWGROUP.COM

                     About Nora Los, LLC

Nora Los, LLC filed a voluntary Chapter 11 petition (Bankr. C.D.
Cal. Case No. 19-12646) on October 20, 2019, and is represented by
Matthew Abbasi, Esq., at Abbasi Law Corporation.  The Debtor
reported under $1 million in both assets and liabilities.



NUZEE INC: Signs Joint Venture Agreement with Industrias Marino
---------------------------------------------------------------
NuZee, Inc., has entered into a 50/50 joint venture agreement with
Industrias Marino, S.A. de C.V. under which the companies will
collaborate to integrate NuZee's single serve pour over coffee
pouches into El Marino's brand portfolio and introduce the delivery
system to El Marino's customer base.  The agreement is for a period
of one year and renews automatically unless terminated by either
party.

El Marino, based in Mazatlan, Mexico, is a manufacturer and
marketer of coffee, tea and related products with dozens of related
brands that are sold across Mexico.

"This agreement with El Marino allows NuZee to expand our
geographic footprint beyond the United States and Asia to Mexico,
Central America and South America," said Masa Higsahida, chief
executive officer of NuZee.  "At the same time, El Marino will have
the opportunity to expand its market presence by selling its
well-known brands of coffee in NuZee's unique single serve, pour
over format."

"We believe this agreement with NuZee will provide promising
prospects for new retail growth and expansion," said Arturo
Lizarraga Mercado, director general of El Marino.  "Coffee
Blenders' single serve pour over coffee offers a unique new way for
our customers to enjoy coffee and tea in their homes, at work or on
the go without a brewer."

                         About NuZee

NuZee, Inc. (d/b/a Coffee Blenders) is a specialty coffee company
and a single-serve pour-over coffee producer and co-packer.  The
Company owns sophisticated packing equipment developed in Asia for
pour over coffee production and it believes its long-standing
experience with this equipment and associated pour over filters,
and its relationships with their manufacturers provide the Company
with an advantage over its North American competitors.

NuZee reported a net loss of $12.21 million for the year ended
Sept. 30, 2019, compared to a net loss of $3.57 million for the
year ended Sept. 30, 2018.  As of Sept. 30, 2019, the Company had
$5.25 million in total assets, $1.13 million in total liabilities,
and $4.12 million in total stockholders' equity.

MaloneBailey, LLP, in Houston, Texas, the Company's auditor since
2013, issued a "going concern" qualification in its report dated
Dec. 24, 2019, citing that the Company has suffered recurring
losses from operations that raises substantial doubt about its
ability to continue as a going concern.


OAKSHIRE MUSHROOM: Seeks to Extend Beiler-Campbell Employment
-------------------------------------------------------------
Oakshire Mushroom Farm, Inc., seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Pennsylvania to extend
the employment of Beiler-Campbell Realtors until Feb. 20.

Beiler-Campbell was hired as listing agent to market and sell the
Debtor's real property located at 407 Church Road, Avondale, Pa.  

The commission is 5 percent of the purchase price (which has been
reduced to $2.135 million from $2.385 million).  In the event
Beiler-Campbell shares the commission with a buyer's broker, the
firm will get a 2.5 percent of the purchase price.

Beiler-Campbell can be reached through:

Beiler-Campbell can be reached through:

     Joel Brown
     Beiler-Campbell Realtors
     229 West 4th St.
     Quarryville, PA 17566
     Tel: (888) 209-6160

                   About Oakshire Mushroom Farm

Oakshire -- http://www.oakshire.com/-- has been a grower of
specialty mushrooms since 1985.  Its offices are located in Kennett
Square, Pa.

Oakshire Mushroom Farm, Inc., and its affiliate Oakshire Mushroom
Sales, LLC, sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Pa. Lead Case No. 18-18446) on Dec. 28, 2018.  At
the time of the filing, each Debtor estimated assets of less than
$1 million and liabilities of $1 million to $10 million.  Judge
Jean K. FitzSimon oversees the cases.  The Debtors tapped Smith
Kane Holman, LLC, as legal counsel.


OELWEIN HEALTHCARE: Hires Day Rettig Martin as Attorneys
--------------------------------------------------------
Oelwein Community Healthcare Foundation, d/b/a Healthfirst Medical
Park and Healthfirst Health Medical, seeks permission from the U.S.
Bankruptcy Court for the Northern District of Iowa to employ Day
Rettig Martin, P.C. as its attorneys.

In the continuance of the Debtor's business and the pending Chapter
11 case, it will be necessary for various professional legal
services to be rendered for which it is necessary to retain
attorneys. These services include:

     (a) Preparing schedules, statements, pleadings, motions, and
applications and conducting examinations incidental to any related
proceedings or to the administration of this case;

     (b) Developing the relationship of the status of the Debtor to
the claims of creditors in this case;

     (c) Advising the Debtor of its rights, duties, and obligations
as a Debtor-in-Possession operating under Chapter 11 of the
Bankruptcy Code;

     (d) Taking any and all other necessary action incident to the
proper preservation and administration of this Chapter 11 case; and


     (e) Advising and assisting the Debtor in the formation and
preservation of a plan pursuant to Chapter 11 of the Bankruptcy
Code, the disclosure statement, or an orderly liquidation of
assets, and any and all matters related thereto.

To the best of the Debtor's knowledge, no member of the Law Firm
holds or represents an interest adverse to this estate and all
members are disinterested persons under the Bankruptcy Code.

The current rate for the bankruptcy shareholder that will be the
Debtor's main contact is $325.00 per hour. The rate for associates
of the firm is $250.00 per hour. The rate for paralegal services
charged by the Law Firm is currently $150.00 per hour.

Prior to the petition filing, the Debtor paid $50,188.55 to the Law
Firm for services.  The Debtor proposes that the Court approve its
balance left on the pre-petition retainer paid to the Law Firm in
the amount of $1,618.58 after payment of the $1,717.00 filing fee,
which funds were obtained from the Debtor.

The firm may be reached at:

     Ronald C. Martin
     Day Rettig Martin, P.C.
     PO Box 2877
     Cedar Rapids, Iowa 52406-2877
     Tel: (319) 365-0437
     Fax: (319) 365-5866
     E-mail: ronm@drpjlaw.com

         About Oelwein Community Healthcare Foundation

Oelwein Community Healthcare Foundation is a non-profit group that
provides health care services.  The company is the owner of a real
property located at 2405 Rock Island Road, Oelwein, Iowa having an
appraised value of $3.97 million.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. N.D.
Iowa Case No. 19-01726) on December 10, 2019.   

In its petition, the Debtor reported $4,024,812 in assets and
$7,750,439 total liabilities.  The petition was signed by W. Wayne
Saur, president.

The Debtor is represented by Ronald C. Martin, Esq., at Day Rettig
Martin, P.C.



ORTHO-CLINICAL DIAGNOSTICS: Moody's Rates New Unsec. Notes Caa2
---------------------------------------------------------------
Moody's Investors Service assigned a Caa2 rating to Ortho-Clinical
Diagnostics SA's new senior unsecured notes. The unsecured notes
are rated Caa2 as they are effectively subordinated to the secured
credit facility and structurally subordinated to the liabilities of
non-guarantor foreign subsidiaries. Ortho's existing ratings,
including its B3 Corporate Family Rating, B3-PD Probability of
Default Rating, and B2 senior secured bank credit facilities
ratings, remain unchanged. The outlook is stable.

Proceeds from the notes offering will be used to refinance a
portion of the existing 6.625% USD unsecured notes that mature in
2022. Moody's views the refinancing of the notes as a credit
positive. The transaction will be leverage neutral and will extend
the company's debt maturity profile.

Rating Actions:

Ortho-Clinical Diagnostics SA

Ratings assigned:

Senior unsecured notes due 2028 at Caa2 (LGD5)

RATINGS RATIONALE

Ortho's B3 Corporate Family Rating reflects Moody's expectation
that the company will continue to operate with high financial
leverage. Moody's expects Ortho's pro forma adjusted debt to EBITDA
to decline modestly to approximately 7.0 times over the next 12-18
months mainly as a result of improving profitability. Moody's also
expects Ortho will generate positive free cash flow over the next
12-18 months reflecting management's focus on improving its cost
base and a decline in cash integration and restructuring costs.

Ortho benefits from its large scale and good diversity by customer,
product and geography. The recurring nature of approximately 80% of
the company's revenues that are generated from the sale of
consumables and reagents provides a level of stability to Ortho's
operations. In the longer-term, Ortho is positioned to grow
earnings through achieving cost efficiencies and further
penetrating emerging markets.

The stable outlook reflects Moody's view that Ortho will remain
highly levered over the year ahead while maintaining a good
liquidity profile.

Medical device companies face moderate environment risk. However,
they regularly encounter elevated elements of social risk,
including responsible production as well as other social and
demographic trends. Risks associated with responsible production
include compliance with regulatory requirements for safety of
medical devices as well as adverse reputational risks arising from
recalls, safety issues or product liability litigation. Medical
device companies will generally benefit from demographic trends,
such as the aging of the populations in developed countries. That
said, increasing utilization may pressure payors, including
individuals, commercial insurers or governments to seek to limit
use and/or reduce prices paid. Moody's believes the near-term risks
to pricing are manageable, but rising pressures may evolve over a
longer period. With respect to governance, the company has an
aggressive financial policy as evidenced by high financial
leverage. This reflects Ortho's private equity ownership that may
lead to shareholder friendly actions which are detrimental to
creditors.

The ratings could be upgraded if Ortho consistently generates
positive free cash flow and adjusted debt to EBITDA is sustained
below 6.0 times while maintaining a good liquidity profile.

The ratings could be downgraded if Ortho experiences deterioration
in liquidity or is unable to reduce its financial leverage or
improve free cash flow.

Ortho-Clinical Diagnostics produces in-vitro diagnostics equipment
and associated assays and reagents. Ortho's largest segment,
Clinical Laboratories, develops clinical chemistry and immunoassay
tests, targeting primarily small and medium-sized hospitals. The
company's Immunohematology products are used by blood banks and
hospitals to determine patient-donor compatibility in blood
transfusions. Ortho also develops and markets equipment and assays
for blood and plasma screening for infectious diseases. The
company's revenues are approximately $1.8 billion. Ortho is owned
by the Carlyle Group.

The principal methodology used in this rating was Medical Product
and Device Industry published in June 2017.


OWENS & MINOR: Intends to Sell Movianto Business
------------------------------------------------
Owens & Minor, Inc. intends to sell its European logistics
business, Movianto, to EHDH Holding Group (EHDH), a privately held
French company and one of Europe's leading providers of healthcare
logistics services.

"Owens & Minor is laser-focused on our mission to empower our
customers to advance healthcare.  While Movianto has been an
important part of the Owens & Minor family, the intended
transaction would advance Owens & Minor's mission by providing
greater ability to focus on and invest in our differentiated
products, services and US distribution businesses," said Ed
Pesicka, CEO of Owens & Minor.

"The quality of operations, the solid reputation and the values of
Movianto are perfectly consistent with EHDH," said Stephane Baudry,
CEO of EHDH.  "This potential combination of EHDH and Movianto
comes at a key moment in our development and in response to market
demand for a single contact to handle all logistics and transport
services at European level."

The intended transaction is subject to discussions, where mandated,
with employee representative bodies and certain conditions,
including customary regulatory and other approvals. Subject to
these, the intended transaction would be expected to close in the
first half of 2020.  Sale proceeds are intended to be used toward
debt reduction.

                        About Owens & Minor

Headquartered in Mechanicsville, Virginia, Owens & Minor, Inc. --
www.owens-minor.com -- is a global healthcare solutions company
with integrated technologies, products, and services aligned to
deliver significant and sustained value for healthcare providers
and manufacturers across the continuum of care.  Owens & Minor
helps to reduce total costs across the supply chain by optimizing
episode and point-of-care performance, freeing up capital and
clinical resources, and managing contracts to optimize financial
performance.  Owens & Minor was founded in 1882 in Richmond,
Virginia, where it remains headquartered today.

Owens & Minor incurred a net loss of $437.01 million for the year
ended Dec. 31, 2018.  As of Sept. 30, 2019, the Company had $3.69
billion in total assets, $3.19 billion in total liabilities, and
$491.28 million in total equity.

                            *   *    *

As reported by the TCR on May 16, 2019, Fitch Ratings downgraded
Owens & Minor, Inc.'s Long-Term Issuer Default Rating to 'CCC+'
from 'B-'.  Fitch said the rating downgrade reflects the rising
level of uncertainty surrounding customer retention levels and
revenue stability, the cash conversion cycle and the increasing
dependence on the company's revolving credit facility for
liquidity.


OWNER'S ASSOCIATION: To Seek Plan Confirmation Jan. 27
------------------------------------------------------
Owner's Association of Wingate Condominiums, Inc.'s Disclosure
Statement filed on Dec. 13, 2019, is conditionally approved.

Jan. 22, 2020 is fixed as the last day for filing written
acceptances or rejections of the Debtor's proposed Chapter 11 Plan.
Ballots accepting or rejecting the Plan must be received by 5:00
p.m. (CDT) on that date at the offices of Joyce W. Lindauer
Attorney, PLLC, 12720 Hillcrest Road, Suite 625, Dallas, Texas
75230.

Jan. 22, 2020 is fixed as the last day for filing and serving
written objections to: (1) final approval of the Debtor's
Disclosure Statement; or (2) confirmation of the Debtor's proposed
Chapter 11 Plan.

The hearing to consider final approval of the Disclosure Statement
(if a written objection has been timely filed) and to consider the
confirmation of the Debtor's proposed Chapter 11 Plan is fixed and
will be held on Jan. 27, 2020 at 1:30 p.m. in the courtroom of the
Honorable Harlin D. Hale, United States Bankruptcy Court, 1100
Commerce Street, 14th Floor, Dallas, Texas.

Attorney for the Debtor:

         Joyce W. Lindauer
         12720 Hillcrest Road, Suite 625
         Dallas, Texas 75230
         E-mail: joyce@joycelindauer.com

Owner's Association of Wingate Condominiums, Inc., sought Chapter
11 protection (Bankr. N.D. Tex. Case No. 19-32011) on June 17,
2019.  Joyce W. Lindauer, Esq.,
JOYCE W. LINDAUER ATTORNEY, PLLC, is the Debtor's counsel.


PAINTER SANTA: Hires Zolkin Talerico as Gen. Bankr. Counsel
-----------------------------------------------------------
Painter Santa, LLC requests authorization from the U.S. Bankruptcy
Court for the Central District of California to employ Zolkin
Talerico LLP as its general bankruptcy counsel effective as of the
Petition Date.

The professional services that the Firm will render may include:

     (a)  Advising the Debtor with respect to the requirements and
provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local
Rules, the Office of United States Trustee Guidelines and other
applicable requirements which may affect the Debtor;

     (b)  Advising and assisting the Debtor in the preparation and
filing of Schedules and Statement of Financial Affairs, compliance
with the fulfillment of the OUST requirements, and the preparation
of other documents as may be required after the initial filing of a
chapter 11 case;

     (c)  Advising and assisting the Debtor in the preparation of a
disclosure statement, the formulation of a chapter 11 plan of
reorganization or liquidation and the confirmation and consummation
of such plan;

     (d)  Attending meetings and negotiating with creditors and
other parties-in-interest;

     (e)  Taking necessary actions to protect and preserve the
Estate, including, without limitation, the prosecution of actions
on behalf of the Estate, the defense of any action commenced
against the Debtor or the Estate, negotiating on behalf of the
Debtor with respect to all litigation in which the Debtor is
involved, objecting to claims that are filed against the Estate,
and otherwise representing the Debtor in any proceeding or hearing
in the Court in connection with the any action where the rights of
the Estate or the Debtor may be litigated or affected; and

     (f)  Performing other and further services as typically may be
rendered by counsel for a debtor in a chapter 11 case.

The Firm and all of the attorneys comprising or employed by it are
disinterested persons within the meaning of section 101(14) of the
Bankruptcy Code.

The Firm performed services for the Debtor prior to the Petition
Date. In the one-year period prior to the filing of the Case, the
Firm received the sum of $12,500.00 relating to its prepetition
work for the Debtor, all of which was applied against prepetition
fees and costs and to pay the Court filing fees for the Case. Of
the sums received by the Firm, $4,000.00 was paid by the Debtor and
$8,500.00 was paid by Aaron Badart, the 90% member of the Debtor.

The attorneys currently expected to be principally responsible for
the Case, and their respective hourly rates effective as of January
1, 2019, are: David Zolkin at $595 and Derrick Talerico at $525.
The hourly rate for each of the paralegals assigned to the case,
Martha Araki and Myrtle John, is $250.

The firm may be reached at;

     David B. Zolkin, Esq.
     Derrick Talerico, Esq.
     ZOLKIN TALERICO LLP
     12121 Wilshire Blvd., Suite 1120
     Los Angeles, CA 90025
     Tel: (424) 500-8551
     Fax: (424) 500-8951
     Email: dzolkin@ztlegal.com
            dtalerico@ztlegal.com

                  About Painter Santa, LLC

Painter Santa LLC is a Single Asset Real Estate debtor (as defined
in 11 U.S.C. Section 101(51B)).

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. C.D.
Cal. Case No. 19-24103) on December 3, 2019.  The Hon. Julia W.
Brand oversees the case.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Aaron
Badart, managing member.

The Debtor is represented by David B. Zolkin, Esq., at Zolkin
Talerico LLP.



PALM HEALTHCARE: Unsec. Creditors to Be Paid From Sales
-------------------------------------------------------
Palm Healthcare Company, Inc., Palm Partners, LLC, Interloc
Properties, LLC, and Miami Real Estate Trust, LLC, filed a Chapter
11 plan that provides for the continued liquidation of the Debtors'
assets in an orderly and structured fashion until such time as all
claims have been paid in full.  

Assets are being marketed utilizing ordinary and standard business
terms and conditions.  Assets are not being marketed as part of a
"bankruptcy liquidation" or "distress sale".  Based upon the
liquidation analysis attached to the Disclosure Statement, the
liquidation value of the Debtors' assets is well in excess of the
amounts due to creditors.  During the course of this chapter 11
proceeding, the Debtors have aggressively cut its costs and
overhead by, among other things, reducing overhead, reducing
compensation and selling assets.  The Debtors will continue their
efforts to reduce and minimize expenses while also working
aggressively to sell various assets to provide additional funds to
pay to creditors.

Under the Plan, Class 12 Allowed General Unsecured Claims against
Palm Partners, LLC are IMPAIRED.  Each Allowed Unsecured Claim
against Partners shall be paid in full from the proceeds of the
orderly liquidation of the Debtor's assets as funds become
available.

Class 17 Allowed General Unsecured Claims against Interloc
Properties LLC are also IMPAIRED.  Each allowed unsecured claim
against Healthcare will be paid in full from the proceeds of the
orderly liquidation of the Debtor's assets as funds become
available.

A full-text copy of the Amended Joint Disclosure Statement dated
December 27, 2019, is available at https://tinyurl.com/tt9w6t8
from PacerMonitor.com at no charge.

Attorneys for the Debtors:

     Furr Cohen
     Robert C. Furr
     Alvin S. Goldstein
     2255 Glades Road, Suite 301E
     Boca Raton, Florida 33431
     Tel: (561) 395-0500
     Fax: (561) 338-7532
     E-mail: rfurr@furrcohen.com
             agoldstein@furrcohen.com

                   About Palm Healthcare Co.

Palm Healthcare Company -- http://palmhealthcare.com-- owns and
operates an addiction treatment center in Delray Beach, Florida.
The Company's treatment programs are structured as a combination of
12-Step model, cognitive therapy, behavioral therapy, holistic
modalities and aftercare services.

Palm Healthcare Company (Bankr. S.D. Fla. Case No. 19-19156) and
affiliates Palm Partners, LLC (Bankr. S.D. Fla. Case No. 19-19161),
Interloc Properties, LLC (Bankr. S.D. Fla. Case No. 19-19163), and
Miami Real Estate Trust, LLC (Bankr. S.D. Fla. Case No. 19-19164),
sought Chapter 11 protection on July 11, 2019.  The cases are
assigned to Judge Erik P. Kimball.

In the petitions signed by Peter Harrigan, president, Palm Partners
was estimated to have assets in the range of $0 to $50,000, and $1
million to $10 million in debt; and Palm Healthcare was estimated
to have assets and liabilities in the range of $0 to $50,000.

The Debtors tapped Robert C. Furr, Esq., at Furrcohen P.A., as
counsel.


PIXIUS COMMUNICATIONS: Spencer Represents 3 Unsecured Claimants
---------------------------------------------------------------
In the Chapter 11 cases of Pixius Communications, LLC, the law firm
of Spencer Fane LLP submitted a verified statement under Rule 2019
of the Federal Rules of Bankruptcy Procedure, to disclose that it
is representing the Official Committee of Unsecured Creditors.

The Committee consists of the following creditors:

Joseph Allen Downs
1145 N. Baltimore Ave.
Derby, Kansas 67037

CoxCom, LLC
6205-B Peachtree Dunwoody Road
Atlanta, Georgia 30328

SBA Towers II, LLC
8051 Congress Ave.
Boca Raton, Florida 33487

The members of the Committee hold the following claims against
Pixius Communications, LLC:

   a. Mr. Downs filed a claim (Claim 10-1) in the amount of
      $2,667.86 based on a wage claim order.

   b. CoxCom, LLC filed a claim (Claim 22-1) in the amount of
      $229,628.87 based on services agreements for voice, video,
      data, web hosting, and internet services.

   c. SBA Towers II, LLC, SBA Steel, LLC, SBA Steel II, LLC, SBA
      Towers IV, LLC, and SBA Towers V, LLC, and the debtor are
      parties to certain agreements pursuant to which the debtor
      uses antenna space on SBA's towers and other structures that
      the debtor uses in connection with its business. As of the
      petition date, SBA was owed an amount not less than
      $141,690.

The claims and claim amounts set forth herein have been provided by
the applicable Committee members and by filing this Verified
Statement, the Committee makes no representation regarding the
amount, allowance, or priority of such claims and reserves all
rights with respect thereto.

Nothing contained in this Verified Statement should be construed as
a limitation upon, or waiver of, any Committee member's rights to
assert, file and/or amend its claim(s) in accordance with
applicable law and any orders entered in this case establishing
procedures for filing proofs of claim.

The Committee reserves the right to amend or supplement this
Verified Statement in accordance with the requirements set forth in
Bankruptcy Rule 2019.

Counsel for the Official Committee of Unsecured Creditors can be
reached at:

          SPENCER FANE LLP
          Scott J. Goldstein, Esq.
          Eric L. Johnson, Esq.
          Andrea M. Chase, Esq.
          1000 Walnut Street, Suite 1400
          Kansas City, MO 64106
          Tel: (816) 474-8100
          Fax: (816) 474-3216
          E-mail: sgoldstein@spencerfane.com
                  ejohnson@spencerfane.com
                  achase@spencerfane.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://is.gd/c1gPAe

                  About Pixius Communications

Pixius Communications LLC -- https://www.pixius.com/ -- is an
internet service provider in Wichita, Kansas.  It offers
comprehensive solutions to its customers to meet their internet and
technology needs, where traditional services fail or do not reach.

Pixius Communications sought Chapter 11 protection (Bankr. D. Kan.
Case No. 19-11749) on Sept. 13, 2019.  The Debtor was estimated to
have assets between $1 million and $10 million, and liabilities
between $10 million to $50 million.  The petition was signed by
Michael Langer, manager.  Hon. Robert E. Nugent is the case judge.
Klenda Austerman LLC is the Debtor's counsel.


PULMATRIX INC: Regains Compliance with Nasdaq Min. Bid Price Rule
-----------------------------------------------------------------
Pulmatrix, Inc., received a letter from the listing qualifications
department staff of The Nasdaq Stock Market LLC, stating that the
Company has regained compliance with Nasdaq's minimum $1.00 per
share bid price requirement.

The letter received noted that for the last 10 consecutive business
days, from Jan. 2, 2020 to Jan. 15, 2020, the closing bid price of
the Company's common stock was $1.00 per share or greater.
Accordingly, the Company has regained compliance with Listing Rule
5550(a)(2), and the matter is now closed.

                       About Pulmatrix

Pulmatrix, Inc. -- http://www.pulmatrix.com/-- is a clinical stage
biotechnology company focused on the discovery and development of
novel inhaled therapeutic products intended to prevent and treat
respiratory diseases and infections with significant unmet medical
needs.  The Company's proprietary product pipeline is focused on
advancing treatments for serious lung diseases, including
Pulmazole, inhaled anti-fungal itraconazole for patients with ABPA,
and PUR1800, a narrow spectrum kinase inhibitor for patients with
obstructive lung diseases including asthma and chronic obstructive
pulmonary disease.  Pulmatrix's product candidates are based on
iSPERSE, its proprietary engineered dry powder delivery platform,
which seeks to improve therapeutic delivery to the lungs by
maximizing local concentrations and reducing systemic side effects
to improve patient outcomes.

Pulmatrix incurred a net loss of $20.56 million in 2018 following a
net loss of $18.05 million in 2017.  As of Sept. 30, 2019, the
Company had $32.92 million in total assets, $18.19 million in total
liabilities, and $14.72 million in total stockholders' equity.

Marcum LLP, in New York, NY, the Company's auditor since 2015,
issued a "going concern" qualification in its report dated  Feb.
19, 2019, on the Company's consolidated financial statements for
the year ended Dec. 31, 2018, citing that the Company continues to
have negative cash flow from its operations, has incurred
significant losses and needs to raise additional funds to meet its
obligations and sustain its operations.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


PVV LLC: Seeks to Hire Joyce W. Lindauer as Legal Counsel
---------------------------------------------------------
PVV LLC seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Texas to hire Joyce W. Lindauer Attorney, PLLC
as its legal counsel.

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

The firm's hourly fees are:

     Joyce Lindauer   $395
     Jeffery Veteto   $250
     Guy Holman       $210

The hourly rates for paralegals and legal assistants range from $65
to $125.  

The firm's attorneys are "disinterested" within the meaning of
Section 101(14) of the Bankruptcy Code, according to court
filings.

Lindauer can be reached through:

     Joyce W. Lindauer, Esq.
     Joyce W. Lindauer Attorney, PLLC
     12720 Hillcrest Road, Suite 625
     Dallas, TX 75230
     Tel: (972) 503-4033
     Fax: (972) 503-4034
     Email: joyce@joycelindauer.com

                           About PVV LLC

PVV LLC, is a privately held company whose principal assets are
located at 2509 W. Grant Ave., Pauls Valley, Okla.

PVV LLC filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Tex. Case No. 19-43432) on Dec. 24,
2019. In the petition signed by Ketan Patel, managing member, the
Debtor estimated $1 million to $10 million in both assets and
liabilities. Joyce W. Lindauer, Esq., at Joyce W. Lindauer
Attorney, PLLC, serves as the Debtor's counsel.


PVV LLC: Seeks to Hire Marcus & Millichap as Real Estate Broker
---------------------------------------------------------------
PVV LLC seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Texas to hire Marcus & Millichap as its real
estate broker.

Marcus & Millichap will assist the Debtor in the sale of its real
property located at 2509 W. Grant Ave., Pauls Valley, Okla.  The
firm will get 4.5 percent of the purchase price as commission.

Mark McCoy, a real estate agent employed with Marcus & Millichap,
disclosed in court filings that he and other employees of the firm
are "disinterested" as defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Mark McCoy
     101 Park Avenue, Suite 1300
     Oklahoma City, OK 73102
     Tel: (405) 446-8238

                           About PVV LLC

PVV LLC is a privately held company whose principal assets are
located at 2509 W. Grant Ave., Pauls Valley, Okla.

PVV filed a voluntary petition under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Tex. Case No. 19-43432) on Dec. 24, 2019. In the
petition signed by Ketan Patel, managing member, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
Joyce W. Lindauer, Esq., at Joyce W. Lindauer Attorney, PLLC,
serves as the Debtor's counsel.


RADIO CANTICO NUEVO: Alla Kachan Hired as Bankruptcy Counsel
------------------------------------------------------------
Radio Cantico Nuevo, Inc., seeks permission from the U.S.
Bankruptcy Court for the Eastern District of New York to employ the
Law Offices of Alla Kachan, P.C., as its attorneys in this case.

The Debtor believes it is necessary to retain the Kachan Law Office
to render these services:

     a)  To assist the Debtor in administering this case;

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

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

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

     e)  To negotiate with the Debtor's creditors in formulating a
plan of reorganization for Debtor in this case.

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

     g)  To render additional services as the Debtor may require in
this case.

The Kachan Law Office shall bill the Debtor for legal services at
its regular hourly rates of $400.00 for attorney time and $200.00
for clerks' and paraprofessionals' time.

The Kachan Law Office shall also be reimbursed for its
disbursements incidental to its representing the Debtor in this
case.

The Debtor paid the Kachan Law Office an initial retainer of
$13,283.  The retainer was paid in the following manner: a sum of
$13,283.00 was received by check from the Debtor on November 19,
2019, out of the Debtor's funds and from the Debtor's bank
account.

The Kachan Law Office has drawn down for pre-Filing Date services
$5,500.00 from the account and $7,783.00 was left on the petition
date.

Neither the Kachan Law Offices, nor any member or associate of the
Kachan Law Offices has any connection with the Debtor, the Debtor's
creditors or any other party in interest, their respective
attorneys and accountants, the United States Trustee, or any person
employed in the Office of the United States Trustee.  

The firm may be reached at:

     Alla Kachan, Esq.
     Law Offices of Alla Kachan, P.C.
     3099 Coney Island Avenue, 3rd Floor
     Brooklyn, NY 11235
     Tel: (718) 513-3145

                     About Radio Cantico Nuevo

Radio Cantico Nuevo filed a voluntary Chapter 11 petition (Bankr.
E.D. N.Y. Case No. 19-47051) on November 21, 2019, listing under $1
million in both assets and liabilities, and is represented by Alla
Kachan, Esq., at the Law Offices of Alla Kachan, P.C.



RADIO DESIGN: Seeks Permission to Use Cash Collateral
-----------------------------------------------------
Radio Design Group, Inc., asked the Bankruptcy Court for the
District of Oregon to use $387,791.72 of cash collateral through
Jan. 31, 2020 on an interim basis for operations and to make
adequate protection payments to secured creditors.

For the final hearing, the Debtor seeks approval to use cash
collateral for operations and to make adequate protection payments
to secured creditors for the full amount of the budget.

Before the Petition Date:

   (a) the Debtor owes Chase Bank approximately $2,702,990 pursuant
to a real estate loan, a commercial line of credit, and a
non-revolving line of credit, all obtained.  The DIP believes all
three Chase loans are cross-collateralized so that the current
balance due of approximately $2,702,990 on the combined loans is
secured by a lien on 8925 Rogue River Highway, Rogue River, Oregon
and all personal property assets of the Debtor worth an estimated
combined value of $5,398,665.

   (b) the Debtor contracted a $2,102,000 loan from the United
States Small Business Administration, secured by a deed of trust on
the property located at 8925 Rogue River Highway, Rogue River,
Oregon.  The debt's current balance is at $1,622,154.  

The Debtor does not believe that the SBA claims an interest in cash
collateral because it only holds a lien on real estate and,
therefore, does not propose adequate protection payments to the SBA
under the cash collateral motion.

   (c) the Debtor owes Southern Oregon Regional Economic
Development, Inc., $125,946.79 on account of a $150,000 loan
secured by a UCC filing on all of the Debtor's personal property.

   (d) the Debtor owes payroll taxes to the Internal Revenue
Service in the approximate amount of $144,631.50 and to the Oregon
Department of Revenue in the approximate amount of $46,516.73.  The
IRS and ODR filed notices of federal tax liens on their claims.

To protect against deterioration or diminution in the value of the
cash collateral, the Debtor proposed that secured creditors be
granted adequate protection as follows:

   * a valid, enforceable, fully perfected, and unavoidable
replacement lien on all of Debtor's assets or interests in assets
acquired on or after the Petition Date of the same types and
categories that the secured creditors had a lien on or security
interest in as of the Petition Date.  The replacements lien will
have the same scope, validity, perfection, relative priority and
enforceability as to the secured creditors' prepetition date
security interests in the collateral, provided that the replacement
liens will be subordinate to the allowed and approved fees and
expenses of a trustee.

   * adequate protection payments, as outlined in the budget.

Post-petition, the claims of the secured creditors will continue to
accrue interest at the applicable non-default rate effective
immediately preceding the Petition Date.

The budget provided for $153,833.36 in total operating expenses for
the month of January 2020 including $75,000 in payroll and $24,000
in payroll tax to IRS.  The budget also included $41,625 in
bankruptcy case expenses for January 2020, including adequate
protection payments to Chase Bank for $20,000, to IRS for $15,000,
to ODR for $5,000 and $1,625 in U.S. Trustee fees.

A copy of the motion, with the budget, is available at
https://tinyurl.com/rym8z4u from PacerMonitor.com free of charge.

                   About Radio Design Group

Radio Design Group, Inc., is a design and engineering firm based in
Grants Pass, Oregon.  Since its incorporation in 1992, Radio Design
has grown from a small RF consulting company specializing in small
commercial markets to a vital contributor of unique and innovative
products that have advanced the state of technology in both the
commercial and defense related markets. Radio Design previously
sought bankruptcy protection on July 24, 2014 (Bankr. D. Oregon
Case No. 14-62732).

Radio Design sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ore. Case No. 19-63617) on Dec. 2, 2019.  In the
petition signed by James Hendershot, president, the Debtor was
estimated to have $1 million to $10 million in assets and
liabilities of the same range.  Judge Thomas M. Renn is assigned to
the case.  The Debtor is represented by Loren S. Scott, Esq., at
The Scott Law Group.


REGIONAL AMBULANCE SERVICE: McCarthy Reynolds Tapped as Counsel
---------------------------------------------------------------
Regional Ambulance Service, Inc. seeks permission from the U.S.
Bankruptcy Court for the District of South Carolina to employ
McCarthy, Reynolds, & Penn, LLC, as counsel for the Debtor during
this chapter 11 case.

Darrin Moyer owns 100% of the common stock of the Debtor.  The
Debtor is in the business of providing 24-hour ambulance service
for clients in Richland County and Aiken County, South Carolina.
The Debtor has approximately 100 employees.

The professional services that the Firm will render to Debtor may
include:

     (a)  Advising the Debtor of its rights, powers and duties;

     (b)  Attending meetings with the Debtor and hearings before
the Court;

     (c)  Assisting other professionals retained by the Debtor in
the investigation of the acts, conduct, assets, liabilities and
financial condition of the Debtor, and any other matters relevant
to the case or to the formulation of a plan of reorganization or
liquidation;

     (d)  Investigating the validity, extent, and priority of
secured claims against the Debtor's estate, and investigating the
acts and conduct of such secured creditors and other parties to
determine whether any causes of action may exist;

     (e)  Advising the Debtor with regard to the preparation and
filing of all necessary and appropriate applications, motions,
pleadings, draft orders, notices, schedules, and other documents,
and reviewing all financial and other reports to be filed in these
matters;

     (f)  Advising the Debtor with regard to the preparation and
filing of responses to applications, motions, pleadings, notices
and other papers that may be filed and served in these chapter 11
cases by other parties; and

     (g)  Performing other necessary legal services for and on
behalf of the Debtor that may be necessary or appropriate in the
administration of these chapter 11 cases.

The hourly rates for the attorneys who will be primarily involved
in these matters are: $475.00 per hour for G. William McCarthy,
Jr., $350.00 per hour for Daniel J. Reynolds, Jr., and $350.00 per
hour for W. Harrison Penn.

Pursuant to Sec. 327(a) of the Bankruptcy Code, the
debtor-in-possession, with the Court's approval, may employ one or
more attorneys or other professional persons that do not hold or
represent an interest adverse to the estate, and that are
disinterested persons, to represent and assist Debtor in carrying
out its duties.

The firm may be reached at:

     W. Harrison Penn, Esq.
     McCarthy, Reynolds, & Penn, LLC
     P. O. Box 11332
     Columbia, SC 29211-1332
     Tel: (803) 771-8836
     Fax: (803) 753-6960
     Email: hpenn@mccarthy-lawfirm.com

          About Regional Ambulance Service, Inc.

Regional Ambulance Service, Inc. filed a voluntary Chapter 11
petition (Bankr. D. S.C. Case No. 19-06574) on December 16, 2019,
and is represented by W. Harrison Penn, Esq., at McCarthy,
Reynolds, & Penn, LLC.  The Debtor estimates under $1 million in
both assets and liabilities.

The Debtor is in the business of providing 24-hour ambulance
service for clients in Richland County and Aiken County, South
Carolina.



RIVER ROAD ICE: Seeks to Hire Villa & White as Legal Counsel
------------------------------------------------------------
River Road Ice House LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Texas to hire Villa & White LLP
as its legal counsel.
   
The firm will provide services in connection with the Debtor's
Chapter 11 case, which include negotiations with creditors,
examination of witnesses, and the preparation of a plan of
reorganization.

Morris White III, Esq., a partner at Villa & White and the attorney
who will be handling the case, charges an hourly fee of $350.

Villa & White does not hold any interest adverse to the Debtor and
its bankruptcy estate, according to court filings.

The firm can be reached through:

     Morris E. White III, Esq.
     Villa & White LLP
     1100 NW Loop 410 #802
     San Antonio, TX 78213
     Phone: (210) 225-4500
     Fax: (210) 212-4649
     E-mail: treywhite@villawhite.com

                    About River Road Ice House

River Road Ice House, LLC, is a "single asset real estate" debtor
(as defined in 11 U.S.C. Section 101(51B)).  It is based in New
Braunfels, Texas.

River Road Ice House sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Texas Case No. 19-52926) on Dec. 13,
2019.  At the time of the filing, the Debtor disclosed assets of
between $1 million and $10 million and liabilities of the same
range.  Judge Ronald B. King oversees the case.  Villa & White LLP
is the Debtor's legal counsel.


ROAN HOLDINGS: Appoints New Chief Financial Officer
---------------------------------------------------
Shen Lihua has joined Roan Holdings Group Co., Ltd. as its new
chief financial officer, effective Jan. 17, 2020.  Her predecessor,
Ms. Li Jingping, will continue to serve as chairwoman for the
Company's Board of Directors.

"We are excited to welcome Lihua to the team as she assumes the
role of Chief Financial Officer," commented Mr. Liu Zhigang, chief
executive officer of Roan.  "With more than two decades of
experience in financial management, accounting, and auditing, Lihua
is the ideal candidate to lead our financial team and spearhead
growth going forward.  Lihua will play a crucial role during our
current business upgrade as she oversees the fiscal components of
our business, further augments our financial performance, and
supports the advancement of new initiatives.  I would also like to
express our gratitude to Jingping for all she has done and
continues to do for the company.  Her expertise and insights
continue to add value at each stage of our development."

Ms. Shen holds over 29 years of accounting experience and has
distinguished herself via her thorough knowledge of corporate
finance and internal financial controls.  Ms. Shen has held a
number of senior financial positions with corporations in China,
from director of finance to chief accountant.  Since 2017 and prior
to joining Roan, Ms. Shen served as the director of finance for
Lixin (Hangzhou) Asset Management Co., Ltd.  From 2002 to 2017, Ms.
Shen served as a department manager at Da Hua CPAs (Special General
Partnership) Zhejiang Wanbang Branch.  From 1998 to 2000, Ms. Shen
served as the chief accountant for Wanxiang Qianchao Co., Ltd.,
before becoming an audit manager at Wanxiang Group.  Ms. Shen holds
the CICPA designation and is a graduate of Zhejiang University of
Finance & Economics.

                      About Roan Holdings

Founded in 2009, Roan (formerly known as China Lending) is a
non-bank financial corporation and provides comprehensive financial
services to micro-, small- and medium-sized enterprises, and
individuals.  Roan is engaged in asset management, supplier chain
financing, and business factoring. Roan has moved its headquarter
from Urumqi, the capital of Xinjiang Autonomous Region, to
Hangzhou, the capital of Zhejiang province.

China Lending reported a net loss US$94.13 million for the year
ended Dec. 31, 2018, compared to a net loss of US$54.78 million for
the year ended Dec. 31, 2017.  As of June 30, 2019, the Company had
US$55.40 million in total assets, US$108.26 million in total
liabilities, $9.99 million in convertible redeemable Class A
preferred shares, and a total deficit of $62.85 million.

Friedman LLP, in New York, the Company's auditor since 2017, issued
a "going concern" qualification in its report dated April 26, 2019,
on the Company's consolidated financial statements for the year
ended Dec. 31, 2018, citing that the Company has incurred
significant losses and is uncertain about the collection of its
loans receivables and extension of defaulted loans.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


ROCKIES EXPRESS: Moody's Assigns Ba3 Rating to New Unsec. Notes
---------------------------------------------------------------
Moody's Investors Service assigned a Ba1 rating to Rockies Express
Pipeline LLC's proposed senior unsecured notes. REX's other
ratings, including its Ba1 Corporate Family Rating, Ba1-PD
Probability of Default Rating, and stable outlook are unchanged.
The Ba1 rating on the existing $2 billion senior unsecured notes is
also unchanged.

The notes are being offered to refinance $750 million senior
unsecured notes due in April 2020.

Assignments:

Issuer: Rockies Express Pipeline LLC

Senior Unsecured Notes, Assigned Ba1 (LGD4)

RATINGS RATIONALE

The proposed unsecured notes, along with REX's existing unsecured
notes, are rated Ba1, the same as the company's CFR. The senior
unsecured notes are rated at the same level as

the CFR because the company's long-term debt, which includes a $150
million revolving credit facility, is all unsecured.

REX's Ba1 CFR benefits from its fully contracted east-to-west
capacity, and partially contracted post-2019 west-to-east capacity,
which will enable REX to maintain its cash flow coverage of its
debt burden. REX's debt/EBITDA is projected to rise in 2020, due to
potentially reduced cash flows from its west-to-east capacity
contract expirations, however, this ratio is not likely to rise
above 4x. REX's rating is constrained by its customer base and
their credit quality. The pipeline's customers are almost entirely
comprised of E&P companies, or 'supply-push' customers, that are
directly exposed to commodity prices. The credit quality of this
customer base-- specifically, the east-to-west customers -- is
entirely speculative-grade rated and is stressed in the prevailing
weak natural gas price environment.

REX's stable outlook reflects Moody's expectation that REX will
recontract at least a portion of its uncontracted post-2019
west-to-east capacity and its customer credit quality will not
weaken materially.

REX's ratings could be considered for an upgrade if the company's
customer credit quality improves and a significant portion of its
west-to-east capacity is re-contracted such that the company's
Debt/EBITDA can be sustained below 3.5x.

An increase in financial leverage or a meaningful decrease in
interest coverage could lead to a ratings downgrade. If Debt/EBITDA
approaches 4.5x or significant deterioration in customer credit
quality could also result in downgrade.

The principal methodology used in these ratings was Natural Gas
Pipelines published in July 2018.

REX owns a 1,712 mile interstate natural gas pipeline system that
reaches from the Rocky Mountains area of Wyoming and Colorado to
Ohio. REX is owned 75% by Tallgrass Energy Partners, LP (TEP, Ba2,
ratings under review) and 25% by Phillips 66 Company, a subsidiary
of Phillips 66 (A3, stable). TEP operates the pipeline.


RUM RUNNERS: Seeks to Hire Thompson Law as Legal Counsel
--------------------------------------------------------
Rum Runners Saloon, Inc. seeks authority from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to employ Thompson
Law Group, P.C. as its legal counsel.

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

     a) advise the Debtor of its powers and duties;

     b) take all necessary action to protect and preserve the
Debtor's estate, including the prosecution of actions on behalf of
the Debtor, the defense of any actions commenced against the
Debtor, and negotiations concerning all litigation in which the
Debtor is involved; and

     c) prepare all necessary motions, answers, reports, orders and
other legal papers in connection with the administration of the
Debtor's estate.

Thompson Law will be paid at these hourly rates:

     Attorneys                $250
     Paralegals               $90

Prior to the petition date, Thompson Law received a retainer of
$5,000 from the Debtor.  The firm will also be reimbursed for
work-related expenses incurred.

Brian Thompson, Esq., a partner at Thompson Law Group, assured the
court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

Thompson Law can be reached at:

     Brian C. Thompson, Esq.
     Thompson Law Group, P.C.
     125 Warrendale-Bayne Road, Suite 200
     Warrendale, PA 15086
     Tel: (724) 799-8404
     Fax: (724) 799-8409
     Email: bthompson@thompsonattorney.com

                     About Rum Runners Saloon

Based in Pittsburgh, Rum Runners Saloon, Inc. filed a Chapter 11
bankruptcy petition (Bankr. W.D. Pa. Case No. 19-24682) on Dec. 3,
2019, disclosing under $1 million in both assets and liabilities.
Judge Gregory L. Taddonio oversees the case.  The Debtor is
represented by Brian C. Thompson, Esq., at Thompson Law Group, P.C.



S&D LONGHORN: Unsecured Claims Unimpaired in Plan
-------------------------------------------------
S&D Longhorn Partners, LLC, owner of the Longhorn Ballroom, an
entertainment venue located in Dallas, Texas, has proposed a plan
of reorganization.

Class 5 Unsecured Creditors Claims are unimpaired under the Plan.
All creditors holding allowed unsecured claims will be paid in full
on the later of the Effective Date or final determination of their
allowed unsecured claims from the proceeds of the sale of the
Property.

The Debtor will sell its interest in the Property for an amount
sufficient to pay all creditors who have asserted claims against
the estate.  The Debtor will sell the property to T&T Realty Corp.
T&T is prepared to fund the sale on or before the Effective Date.

A full-text copy of the Disclosure Statement dated Dec. 18, 2019,
is available at https://tinyurl.com/yx434dhc from PacerMonitor.com
at no charge.

Proposed attorneys for the Debtor:

     Eric A. Liepins
     ERIC A. LIEPINS, P.C.
     12770 Coit Road
     Suite 1100
     Dallas, Texas 75251
     Tel: (972) 991-5591
     Fax: (972) 991-5788

                  About S&D Longhorn Partners

S&D Longhorn Partners, LLC, was formed in September 2016 to
purchase an event center in Dallas, Texas commonly known as the
Longhorn Ballroom.  It leases the property to Longhorn Ballroom,
LLC.  In March 2019 a severe wind and rain storm heavily damaged
the property.  As a result of this event, S&D Longhorn Partners was
forced to spent all its funds on emergency repairs to continue
operations.

As a result of these large unexpected expenses, S&D Longhorn fell
behind on its payments to its creditors.  In July 2019 one of
Debtor creditors, Dawn Shore sued the Debtor in State Court and
obtained a receivership to take over the Debtor. The appointment of
the receiver made it impossible for the Debtor to continue
operations.

S&D Longhorn Partners, LLC, sought Chapter 11 protection (Banks.
N.D. Tex. Case No. 19-34149) on Dec. 17, 2019.  S&D Longhorn
disclosed $5,000,000 in assets and $4,966,827 in liabilities as of
the bankruptcy filing.  The Hon. Harlin Dewayne Hale is the
presiding judge.  ERIC LIEPINS PC is the Debtor's counsel.


SAGG MAIN INV: Seeks to Hire Davidoff Hutcher as Legal Counsel
--------------------------------------------------------------
Sagg Main INV, LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to hire Davidoff Hutcher &
Citron LLP as its legal counsel.
   
The services to be provided by Davidoff include negotiating with
creditors to prepare a plan of reorganization and advising the
Debtor on any potential refinancing of its secured debt and sale of
its business.

The hourly rates range from $400 to $850 for the firm's attorneys
and from $195 to $350 for paraprofessionals.

Davidoff is "disinterested" within the meaning of Section 101(14)
of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Robert L. Rattet, Esq.
     Davidoff Hutcher & Citron LLP
     605 Third Avenue
     New York, NY 10158
     Phone: (212) 557-7200
     Email: rlr@dhclegal.com

                        About Sagg Main INV

Sagg Main INV, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. N.Y. Case No. 20-70026) on Jan. 2,
2020.  Judge Robert E. Grossman oversees the case.  The Debtor is
represented by Robert L. Rattet, Esq., at Davidoff Hutcher & Citron
LLP.


SANA INDUSTRIES: Feb. 20 Hearing on Amended DS
----------------------------------------------
Judge Lori S. Simpson has ordered that the hearing to consider the
approval of the Amended Disclosure Statement will be held in
Courtroom 3D of the U.S. Bankruptcy Court, U.S. Courthouse, 6500
Cherrywood Lane, Greenbelt, Maryland 20770, on Feb. 20, 2020 at
10:00 a.m.

Jan. 24, 2020 is fixed as the last day for filling and serving
written objections to the Amended Disclosure Statement.

As reported in the Troubled Company Reporter, Sana Industries filed
an amended disclosure statement to provide changes to the proposed
treatment of the secured claims under its reorganization plan.
Holders of allowed unsecured claims totaling $63,000 will share,
pro-rata, in the new value contribution made by Sheba Gopaul, and
then shall receive additional monthly distributions commencing 30
days after the Effective Date over the ensuing 24 months of an
amount sufficient to pay such claims in full, without interest.

A black-lined copy of the Amended Disclosure Statement dated Dec.
18, 2019, is available at https://tinyurl.com/rar38jo from
PacerMonitor.com at no charge.

                      About Sana Industries

Sana Industries, Inc., owns and manages a commercial property
consisting of two adjacent office condominium units located at 8347
& 8349 Cherry Lane, Laurel, MD 20707 within the Laurel Lakes
Executive Park Condominiums.

Sana Industries, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 18-26225) on Dec. 10, 2018.
At the time of the filing, the Debtor was estimated to have assets
of less than $500,000 and liabilities of less than $1 million.  The
case has been assigned to Judge Lori S. Simpson.  COHEN BALDINGER &
GREENFELD, LLC, is the Debtor's counsel.


SARAI SERVICES: To Pay Off Claims From Cash Flow
-------------------------------------------------
Sarai Services Group, Inc., SSGWWJV LLC, and Sarai Investment
Corporation filed a
Plan of Reorganization that says normal cash flow and proceeds from
resolving its unliquidated claims will be the sole source of funds
for the payments to creditors authorized by the U.S. Bankruptcy
Court's confirmation of this Plan.

According to the Second Amended Joint Disclosure Statement, the
Plan treats claims as follows:

   1. SARAI SERVICES GROUP, INC.:

      * Class 1 - Secured Claim Everest Business Funding ($66,718).
Impaired.  The creditor in this Class will be paid equal monthly
payments for a period of 60 months with the approved claim amount
amortized for a 240-month term.

      * Class 2 - Secured Claim Pearl Delta Funding LLC ($133,855).
Impaired.  The creditor in this Class will be paid equal monthly
payments for a period of 60 months with the approved claim amount
amortized for a 240-month term. Upon completion of the 60-month
payment term, the entire remaining unpaid balance will be due as a
single, lump-sum balloon payment.

      * Class 3 - Secured Claim Lynda Hall, Tax Collector.  The
creditor in this Class will be paid in full its approved claim
amount in equal monthly payments over the course of a 60-month term
with interest accruing at the rate of Prime on the Effective Date,
as published in the Wall Street Journal.

      * Class 4 - Secured Claim CenterState Bank, N.A. ($79,344.45)
Impaired. Pursuant to the terms of a Court-approved Joint Motion to
Compromise between the Debtor and CenterState Bank, N.A., this
Class is extinguished.

      * Class 6 - Unsecured Priority Tax Claim IRS ($437,043.28).
Impaired. The claim will be paid in full its approved amount in
equal monthly payments over the course of a 60-month term with
interest accruing at the rate of Prime on the Effective Date, as
published in the Wall Street Journal.

      * Class 7 - Unsecured Priority Employee Claims (collectively,
$1,818,931.72). Impaired.  The creditors in the class will be paid
in full on their priority claim amounts, to the extent allowed
pursuant to 11 U.S.C. Sec. 507, over the course of a 120 month term
in equal monthly payments with interest accruing at the rate of
Prime on the Effective Date, as published in the Wall Street
Journal, with a standard amortization schedule for the term.

      * Class 8 - Unsecured Priority Health Insurance Plan Premiums
($133,915). Impaired.  The creditor in the class will be paid equal
monthly payments for a period of 60 months with the approved claim
amount amortized for a 240-month term. Upon completion of the
60-month payment term, the entire remaining unpaid balance will be
due as a single, lump-sum balloon payment.

      * Class 9 - General Unsecured Claims (collectively $463,508).
Impaired.  The Debtor will commence equal monthly payments of
$2,000.00, split and apportioned to the creditors in the class.
The allowed claims will each receive a pro rata split of every
$2,000 payment amount based on their claim's proportionate share of
the total allowed claims in the class on the date that each
individual monthly payment's issuance.

   2. SSGWWJV LLC:

      * Class 1 - Unsecured Priority Employee Claims (collectively,
$140,047.30). Impaired.  The creditors in this Class will be paid
in full on their priority claim amounts, as allowed pursuant to 11
U.S.C. Sec. 507, to the extent the Debtor has cash-in-hand
available for distribution within 60 days of the Effective Date.
To the extent any claims in this Class are not satisfied within 60
days of the Effective Date, the Debtor will satisfy the claims with
proceeds from any settlement of its prepetition litigation with WW
Contractors, Inc.

      * Class 2 - General Unsecured Claims (collectively,
$703,995.43).  Impaired. the creditors in this Class will be paid
in full on their allowed claim amounts, to the extent the Debtor
has cash-in-hand available for distribution within 60 days of the
Effective Date. To the extent any claims in this Class are not
satisfied within 60 days of the Effective Date, the Debtor will
satisfy the claims with proceeds from any settlement of its
prepetition date litigation with WW Contractors, Inc.

   3. SARAI INVESTMENT CORPORATION

      * Class 1 - Secured Claims ADOR, IRS, & Texas Workforce
Commission  ($270,441).  Impaired.  Upon the Effective Date, the
class will be extinguished, the creditors’ liens released, and
its claims will be reclassified as unsecured priority tax claims or
general unsecured claims, in accord with the claims’ basis and
the Bankruptcy Code’s treatment of these governmental claims.

      * Class 2 - Unsecured Priority Tax Claims ADOR, Michigan
Dep't of Treas., and Arkansas Dep't of Finance and Admin.
($65,365.85).  Impaired.  The creditors in the class will be paid
in full their allowed claim amounts from proceeds of the Debtor's
IRS employment tax refund claim, described above in this Disclosure
Statement.

       * Class 3 - Unsecured Priority Tax Claim IRS.  Impaired.
The claim will receive the same treatment as the claims in Class 2,
above, as if this claim were included in that Class.

       * Class 4 - Unsecured Priority Employee Claims
(collectively, $33,222.14) Impaired.  The creditors in this Class
will be paid in full on their priority claim amounts, to the extent
allowed pursuant to 11 U.S.C. Sec. 507, from proceeds of the
Debtor's IRS employment tax refund claim, described above in this
Disclosure Statement.

        * Class 5 – General Unsecured Claims (collectively
$694,168).  Impaired. After the Debtor has satisfied all allowed
priority claims in the classes above, the Debtor will pay the
creditors in this Class their allowed claim amounts from proceeds
of the Debtor's IRS employment tax refund claim.

A full-text copy of the Second Amended Joint Disclosure Statement
dated December 23, 2019, is available
at https://tinyurl.com/tylpdh4 from PacerMonitor.com at no
charge.

Attorneys for the Debtor:

     SPARKMAN, SHEPARD & MORRIS, P.C.
     P. O. Box 19045
     Huntsville, AL 35804
     Tel: (256) 512-9924
     Fax: (256) 512-9837

                    About Sarai Services Group

Sarai Services Group, Inc., together with its subsidiaries, is a
privately-held company in Huntsville, Alabama, that specializes in
logistics, program management and information technology.

Sarai Services Group, SSGWWJV LLC, Sarai Investment Corporation and
CM Holdings, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ala. Case Nos. 18-82948 to 18-82951)
on Oct. 3, 2018.  In the petitions signed by CEO James Mitchell,
each Debtor was estimated to have assets of $1 million to $10
million and liabilities of the same range. Judge Clifton R. Jessup
Jr. oversees the cases.  Sparkman, Shepard & Morris, P.C., is the
Debtor's counsel.


SEMILEDS CORP: XianChang Ma Will Acquire 4.17% Stake
----------------------------------------------------
SemiLEDs Corporation entered into a definitive common stock
purchase agreement with XianChang Ma on Jan. 17, 2020.  Pursuant to
the terms of the Agreement, Mr. XianChang Ma will purchase 150,000
shares of the Company's common stock at $4.00 per share. This
represents approximately 4.17% of the outstanding shares of the
Company.  The Purchaser has paid the $600,000 purchase price to the
Company, and the transaction is expected to close in February
2020.

                         About SemiLEDs

Headquartered in Miao-Li County, Taiwan, R.O.C., SemiLEDs --
http://www.semileds.com/-- develops and manufactures LED chips and
LED components for general lighting applications, including street
lights and commercial, industrial, system and residential lighting,
along with specialty industrial applications such as ultraviolet
(UV) curing, medical/cosmetic, counterfeit detection, horticulture,
architectural lighting and entertainment lighting.

SemiLEDs reported a net loss of US$3.56 million for the year ended
Aug. 31, 2019, compared to a net loss of US$2.98 million for the
year ended Aug. 31, 2018.  As of Nov. 30, 2019, the Company had
$12.74 million in total assets, $11.26 million in total
liabilities, and $1.48 million in total equity.

KCCW Accountancy Corp, in Diamond Bar, California, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated Nov. 20, 2019, citing that the Company incurred
recurring losses from operations and has an accumulated deficit,
which factors raise substantial doubt about its ability to continue
as a going concern.


SHERRILYN KENYON: Trustee's Online Auction of 4 Vehicles Approved
-----------------------------------------------------------------
Judge Marian F. Harrison of the U.S. Bankruptcy Court for the
Middle District of Tennessee authorized Timothy G. Niarhos, the
Trustee of Sherrilyn Woodward Kenyon's online auction sale of the
following vehicles: (i) 2015 Audi R8, VIN WUAVNAFG7F7002056 (ii)
2014 Porsche Cayman, VIN WP0AB2A86EK190669; (iii) 2014 Chevrolet
Corvette, VIN G1YF3D78E5111196; and (iv) 1964 1/2 Ford Mustang, VIN
5F08D1572.

The sale will be free and clear of all liens, under the terms and
conditions set forth in the Trustee's Motion to Sell Property,
dated Nov. 27, 2019.   

Sherrilyn Woodward Kenyon sought Chapter 11 protection (Bankr. M.D.
Tenn. Case No. 19-04897) on July 31, 2019.  The Debtor tapped
Lefkovitz and Lefkovitz, PLLC, as counsel.



SHOPFACTORYDIRECT INC: Unsecureds Owed $1.18M to Get $200K
----------------------------------------------------------
ShopFactoryDirect, Inc., filed a Plan of Reorganization that
contemplates the emergence of a Reorganized Debtor through the
continued operations of the business.  The Debtor believes cash
flow from the continued operation of its business will be
sufficient to meet required Plan Payments.

According to the Second Amended Disclosure Statement, the Plan
provides that:

   * Class 1 - CIT.  IMPAIRED.  Total claim of $16,912.  In full
and final satisfaction of CIT's Allowed Priority Non-Tax Claim, CIT
will receive monthly payments of principal and interest, amortized
over a period of 12 months at a five 5.00% fixed rate of interest.
The monthly payments of principal and interest to CIT will be in
the amount of $984.44.

   * Class 2 - ART.  IMPAIRED.  Amount of claim $8,037.  In full
and final satisfaction of ART's Allowed Priority Non-Tax Claim, ART
shall receive monthly payments of principal and interest, amortized
over a period of 36 months at a 5.00% fixed rate of interest. The
monthly payments of principal and interest to ART will be in the
amount of $240.86.

   * Class 3 - FHB.  IMPAIRED.  Amount of claim $258,402.  FHB will
be secured by a lien on the FHB Collateral to the same validity and
priority as existed as of the Petition Date and shall be paid
through monthly payments of principal and interest, amortized over
a period of 120 months at a 5.00% fixed rate of interest.  The
monthly payments of principal and interest to FHB will be in the
amount of $1,498.57.

   * Class 4 - Celtic.  IMPAIRED.  Amount of claim $92,353.  Celtic
will be secured by a lien on the Celtic Collateral to the same
validity and priority as existed as of the Petition Date and shall
be paid through monthly payments of principal and interest,
amortized over a period of 120 months at a 5.00% fixed rate of
interest. The monthly payments of principal and interest to Celtic
will be in the amount of $979.55.

   * Class 5 - General Unsecured Claims.  IMPAIRED.  Class 5
consists of the Allowed Unsecured Claims against the Debtor. Amount
of claim $1,180,096.  In full satisfaction of the Class 5 Allowed
Unsecured Claims, the total sum of $200,000 will be paid to the
Holders of Class 5 Allowed Unsecured Claims on a Pro Rata basis.
Payments shall be made in 20 equal quarterly installments over a
period of 60 months. The first payment shall be due on the 60th day
following the Effective Date and will continue every three months
thereafter.

   * Class 6 - Equity Interests.  IMPAIRED.  On the Effective Date,
the Debtor will cancel all existing stock held by any and all
shareholders, and issue 50% of the new stock to William A. Bayse
and the remaining 50% of the new stock to Stephanie Bayse.

A full-text copy of the Second Amended Disclosure Statement dated
December 18, 2019, is available at https://tinyurl.com/u6p35ju from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Aldo G. Bartolone, Jr.
     Bartolone Law, PLLC
     1030 N. Orange Ave., Suite 300
     Orlando, Florida 32801
     Telephone: 407-294-4440
     Facsimile: 407-287-5544
     E-mail: aldo@bartolonelaw.com

                   About ShopFactoryDirect

ShopFactoryDirect Inc. operates an e-commerce site
https://shopfactorydirect.com/ that sells home furniture, including
bedroom, living room, dining room, office, bar and bar stools,
entertainment, bathroom, outdoor and patio, pool and spa, decor
and
accessories, wall art and mirrors, and area rugs.  All of its
products are delivered direct from the manufacturer.  The Company
offers free delivery on all its merchandise within the 48
contiguous United States.

ShopFactoryDirect Inc., based in Winter Park, Fla., filed a Chapter
11 petition (Bankr. M.D. Fla. Case No. 19-02257) on April 8, 2019.
In the petition signed by William A. Bayse, president, the Debtor
was estimated to have $0 to $50,000 in assets and $1 million to $10
million in liabilities.  Aldo G. Bartolone, Jr., Esq., at Bartolone
Law, PLLC, serves as bankruptcy counsel to the Debtor.


SILVER STATE: Liquidating Plan Set for Jan. 27 Hearing
------------------------------------------------------
Judge Mark X. Mullin has ordered that the Disclosure Statement
explaining
Silver State Holdings Assignee - 7901 Boulevard 26, LLC's Plan of
Liquidation is approved.

A hearing to consider confirmation of the Proposed Plan will be
held on Jan. 27, 2020 at 1:30 p.m.

That the deadline to file and serve any objection to confirmation
of the Proposed Plan will be 5:00 p.m. Central Time on Jan. 21,
2020.

That ballots, if any, on the Proposed Plan must be returned to the
balloting agent by 5:00 p.m. Central Time on Jan. 21, 2020.

That the balloting agent must file a tabulation and summary of
ballots by 5:00 p.m. on Jan. 23, 2020.

                  About Silver State Holdings

Silver State Holdings Assignee - 7901 Boulevard 26, LLC, sought
Chapter 11 protection (Bankr. N.D. Tex. Case No. 19-41579) on April
18, 2019.  The case is assigned to Judge Mark X. Mullin.  In the
petition signed by Richard Morash, authorized signatory, the Debtor
was estimated to have assets and liabilities in the range of $1
million to $10 million.  The Debtor tapped Davor Rukavina, Esq., at
Munsch, Hardt, Kopf & Harr, P.C., as counsel.


SKYTEC INC: Court Approves Disclosure Statement
-----------------------------------------------
Judge Edward A. Godoy has ordered that the Disclosure Statement in
support of the Chapter 11 Plan of Skytec, Inc., is approved.

A hearing for the consideration of confirmation of the Plan and of
such objections as may be made to the confirmation of the Plan will
be held on Jan. 30, 2020 at 9:30 a.m. at the U.S. Bankruptcy Court
for the District of Puerto Rico, Jose V. Toledo Federal Building &
U.S. Courthouse, 300 Recinto Sur, third floor, Courtroom No. 3, Old
San Juan, Puerto Rico.

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

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

Skytec, Inc., filed the Third Amended Disclosure Statement, dated
Dec. 18, 2019, a copy of which is available at
https://tinyurl.com/ruw4gnz  

Under the Plan, general unsecured claims totaling $4.354 million
will have a recovery of 20 percent.  They will be paid a pro rata
of $871,000 to be paid (i) $200,000 on the Effective Date to be
paid from the capital contribution of the shareholders; and (ii)
$671,000 in 36 monthly payments commencing on the Effective Date.

Attorney for the Debtor:

     Alexis Fuentes-Hernández
     FUENTES LAW OFFICES, LLC
     P.O. Box 9022726
     San Juan, PR 00902-2726
     Tel. (787) 722-5215, 5216
     E-mail: alex@fuentes-law.com

                      About Skytec Inc.

Skytec, Inc., is a privately-held company based in Puerto Rico that
provides wireless telecommunication solutions.  Skytec sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D.P.R.
Case No. 18-05288) on Sept. 12, 2018.  In the petition signed by
Henry L. Barreda, president, the Debtor disclosed $2,119,734 in
assets and $5,848,090 in liabilities. Judge Enrique S. Lamoutte
Inclan oversees the case.  The Debtor tapped Fuentes Law Offices,
LLC, as its legal counsel.


SOLACE V ENTERPRISES: Hires Eric A. Liepins as Legal Counsel
------------------------------------------------------------
Solache V Enterprises, Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Eric A. Liepins,
P.C. 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's hourly rates are:

     Eric Liepins, Esq.                 $275
     Paralegals/Legal Assistants     $30 - $50

The Debtor paid the firm a retainer of $5,000, plus the filing fee
of $1,717.

Eric Liepins, Esq., disclosed in court filings that his firm does
not represent any interest adverse to the Debtor's bankruptcy
estate.

The firm can be reached through:

     Eric A. Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Telephone: (972) 991-5591
     Telecopier: (972) 991-5788
     Email: eric@ealpc.com

                    About Solache V Enterprises

Based in Dallas, Texas, Solache V Enterprises, Inc., filed a
Chapter 11 bankruptcy petition (Bankr. N.D. Tex. Case No. 20-30107)
on Jan 07, 2020, estimating under $1 million in both assets and
liabilities.  The Debtor is represented by Eric A. Liepins, Esq.,
at Eric A. Liepins, P.C.


STOREWORKS TECHNOLOGIES: Seeks Court Nod on Interim, Final Cash Use
-------------------------------------------------------------------
StoreWorks Technologies, Limited, and debtor affiliate ATA
Development LLC asked the Bankruptcy Court to authorize interim use
of approximately $500,285 in cash collateral from Jan. 3, 2020, to
the end of the week beginning Jan. 20, 2020, and final use of cash
collateral from the end of the week beginning Jan. 20, 2020, to the
end of the week beginning March 23, 2020, in the total approximate
amount of $1,767,440.  Use of the cash collateral will enable the
Debtors to continue their operations while pursuing a
reorganization of their business.  

The cash flow projections provide for $60,146 in total operating
expenses for the week beginning Jan. 13, 2020, including $30,940 in
compensation and $13,831 in commissions.

Choice Financial Group, United Radio Inc. d/b/a BlueStar, and PIRS
Capital, LLC each hold prepetition interests in the cash
collateral.
  
Before the Petition Date:

   (a) Both of the Debtors were originally indebted to Choice under
a $1.9 million loan and a $1.8 million loan, secured by interests
in substantially all of the Debtors' assets.  As of the filing
date, the Debtors owe approximately $1,684,927 under the loan
documents.

   (b) BlueStar is a key vendor of StoreWorks, providing technology
products and services necessary for StoreWorks to operate its
business and service its customers.  StoreWorks entered into a
certain security agreement with BlueStar in order to provide
security for StoreWorks' payments under the payment plan and
StoreWorks' future orders.  Pursuant to the security agreement,
StoreWorks may have granted BlueStar a security interest in
substantially all of StoreWorks' assets.  As of the Filing Date,
StoreWorks owes BlueStar approximately $1,187,141.

   (c) StoreWorks is indebted to PIRS under a Merchant Agreement
dated Dec. 28, 2018, but effective as of Jan. 3, 2019.  To secure
the PIRS prepetition debt, StoreWorks may have granted PIRS
security interests, liens, and/or other interests in StoreWorks'
accounts receivable.  As of the Petition Date, the outstanding
amount of Debtor StoreWorks' obligations to PIRS totaled
approximately $33,468.

As adequate protection, the Debtors propose to grant the
prepetition lenders postpetition replacement security interests of
the same priority, dignity, and effect as their prepetition
interest in the Debtors' cash collateral, to the extent of cash
collateral used.

A copy of the motion, the cash flow projections and the proposed
interim and final orders can be accessed at
https://tinyurl.com/yx2fwsq6 from PacerMonitor.com free of charge.

                About StoreWorks Technologies

StoreWorks Technologies, Limited -- https://www.storeworks.com/ --
is a computer systems design company located in Eden Prairie,
Minnesota with a goal to revolutionize retail operation through the
application of technology.  StoreWorks provides comprehensive
solutions to retailers in the following segments: kiosk, mobility
payments, digital signage, store-level peripherals, back office
revolution, and network infrastructure.

The company sought Chapter 11 protection (Bankr. D. Minn. Case No.
19-43814) on Dec. 20, 2019.  In the petition signed by CEO Anil
Konkimalla, the Debtor was estimated to have between $1 million and
$10 million in both assets and liabilities.  Judge Katherine A.
Constantine oversees the case.  Fredrikson & Byron, P.A., is the
Debtor's counsel.


STOREWORKS TECHNOLOGIES: Seeks OK on Choice Cash Collateral Pact
----------------------------------------------------------------
StoreWorks Technologies, Limited and ATA Development, LLC entered
into a stipulation with Choice Bank for the Debtors' use of Choice
Bank's cash collateral, pursuant to which the Debtors may use
Choice Bank's cash collateral to pay actual expenditures, which are
reasonable, necessary and incurred in the ordinary course of
Debtors' businesses or otherwise authorized by the Court, and the
type and amount of expenditure, as authorized in the budget.

The parties stipulate that:

   (a) the Debtors' authorization to use cash collateral will
expire on March 27, 2020 (unless terminated earlier upon a default.
The expiration date, however, may be extended by a stipulation and
an agreed order between the Debtors and Choice.  

   (b) as described in the budget, Choice authorizes the Debtors to
make monthly payments to United Radio, Inc. d/b/a BlueStar of
$10,000 paid by the end of the last week of each month.

   (c) as adequate protection for any use or diminution in the
value of Choice's interests in the pre-petition collateral and the
Debtors' use of cash collateral, Choice is granted, effective as of
the date the Court enters the interim order, valid and perfected
replacement first priority security interests on all post-petition
assets of the Debtors.

   (d) as additional adequate protection, the Debtors will make a
one-time payment of $300,000 by the end of the week beginning
January 27, 2020, which will be applied in the following order:

      (i) first, to the two monthly payments missed by the Debtors,
totaling approximately $62,122,

     (ii) second, to outstanding, unpaid interest, totaling
approximately $17,530.17,

    (iii) third, to late charges totaling $1,576.53, and

     (iv) to the principal balance of the Choice loan.

   (e) additionally, the Debtors will make monthly payments to
Choice for $31,061 by the end of the last week of each month
beginning January 2020, which will be applied in the same manner as
all other regular payments made by the Debtors to Choice pursuant
to the Choice loan documents.

As of the Petition Date, the Debtors owe Choice Bank $1,704,028.83,
plus other costs as allowed pursuant to the loan documents.  The
Choice loan is secured by perfected, valid, binding, and legally
enforceable first-priority security interests in all assets of the
Debtors, the proceeds and products thereof, and by perfected,
valid, binding, and legally enforceable liens on certain real
estate assets owned by a guarantor of the Choice loan.  

A copy of the stipulation is available at
https://tinyurl.com/rgswq85 from PacerMonitor.com free of charge.

The Debtors have filed a motion seeking approval of the stipulation
and consequently, to be allowed access to Choice Bank's cash
collateral through the end of the week beginning March 23, 2020.

The Debtors disclosed that discussions between the Debtors, Choice
Bank and BlueStar are ongoing and that the stipulation or the
budget may be modified based on the negotiations.

A copy of the stipulation motion is available at
https://tinyurl.com/t62l45b from PacerMonitor.com free of charge.

Hearing on the cash collateral stipulation is set for January 23,
2020.

                   About StoreWorks Technologies

StoreWorks Technologies, Limited -- https://www.storeworks.com/ --
is a computer systems design company located in Eden Prairie,
Minnesota with a goal to revolutionize retail operation through the
application of technology.  StoreWorks provides comprehensive
solutions to retailers in the following segments: kiosk, mobility
payments, digital signage, store-level peripherals, back office
revolution, and network infrastructure.

The company filed a Chapter 11 petition (Bankr. D. Minn. Case No.
19-43814) on Dec. 20, 2019.  In the petition signed by CEO Anil
Konkimalla, the Debtor was estimated to have between $1 million and
$10 million in both assets and liabilities.  Judge Katherine A.
Constantine oversees the case.  Fredrikson & Byron, P.A., is the
Debtor's counsel.


TALK VENTURE GROUP: Hires Michael Jay Berger as Counsel
-------------------------------------------------------
Talk Venture Group, Inc. seeks permission from the U.S. Bankruptcy
Court for the Central District of California to employ the Law
Offices of Michael Jay Berger, Esq. to represent Debtor in its
chapter 11 bankruptcy proceeding.

As general bankruptcy counsel for the Debtor, Michael Jay Berger,
Esq. will provide all legal services reasonably required to
represent the Debtor in its chapter 11 bankruptcy proceeding.
These services will include, and have included:

     (a)  Communicating with creditors of the Debtor;

     (b)  Reviewing the Debtor's chapter 11 bankruptcy petition and
all supporting schedules;

     (c)  Advising the Debtor of its legal rights and obligations
in a bankruptcy proceeding, working to bring the Debtor into full
compliance with reporting requirements of the Office of the United
States Trustee;

     (d)  Preparing status reports as required by the Court and
responding to any motions filed in the Debtor's bankruptcy
proceeding;

     (e)  Responding to creditor inquiries;

     (f)  Reviewing proofs of claim filed in the Debtor's
bankruptcy;

     (g)  Objecting to inappropriate claims;

     (h)  Preparing notices of automatic stay in all state court
proceedings in which the Debtor is sued during the pending of
Debtor’s bankruptcy proceeding; and

     (i)  If appropriate, preparing a Disclosure Statement and Plan
of Reorganization for the Debtor.

Michael Jay Berger, Esq. will charge the Debtor for its services at
the rate of $595.00 per hour.  For senior associate attorney Sofya
Davtyan at $495.00 per hour, mid-level associate attorney Carolyn
M. Afari at $395.00 per hour, associate attorney Samuel Boyamian at
$294.00 per hour, paralegals and law clerks at $225.00 per hour,
and bankruptcy paralegals at $200.00 per hour.

Michael Jay Berger, Esq. has no 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 Debtor, or for any other
reason.

The firm may be reached at:

     Michael Jay Berger, Esq.
     Law Offices of Michael Jay Berger
     9454 Wilshire Boulevard, 6th Floor
     Beverly Hills, CA 90212-2929
     Tel: (310) 271-6223
     Fax: (310) 271-9805
     Email: michael.berger@bankruptcypower.com

               About Talk Venture Group, Inc.

Talk Venture Group, Inc. sells a variety of products, including
baby safety products, auto towing straps, security surveillance
cameras, and bicycling apparel and shoes.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. C.D.
Cal. Case No. 19-14893) on December 19, 2019.  The Hon. Theodor
Albert oversees the case.

In its petition, the Debtor estimates under $500,000 in assets and
under $10 million in liabilities.  The petition was signed by Paul
Se Won Kim, president.

The Debtor is represented by Michael Jay Berger, Esq., at Law
Offices of Michael Jay Berger.



TALLAPOOSA RENEWABLE: Trustee Taps Jones & Walden as Legal Counsel
------------------------------------------------------------------
Leslie Pineyro, the Chapter 11 trustee for Tallapoosa Renewable
Green Energy, Inc., seeks authority from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire her own firm, Jones &
Walden, LLC, as her legal counsel in the Debtor's Chapter 11 case.

The firm will provide these services:  

     (a) prepare pleadings and applications;

     (b) conduct examination;

     (c) advise the trustee of her rights, duties and obligations;

     (d) consult and represent the trustee with respect to a
Chapter 11 plan;

     (e) perform those legal services incidental and necessary to
the day-to-day operations of the Debtor's business, including the
institution and prosecution of necessary legal proceedings, and
general business legal advice;

     (f) take all other actions incident to the proper preservation
and administration of the Debtor's estate and business.

The present rates range from $200 to $375 per hour for the firm's
attorneys and from $85 to $125 per hour for legal assistants.

Leslie Pineyro, Esq., a partner at Jones & Walden, attests that she
and her firm neither hold nor represent any interest adverse to the
Debtor and its estate.

The firm can be reached through:

     Leslie M. Pineyro, Esq.
     Jones & Walden, LLC
     21 Eighth Street, NE
     Atlanta, GA 30309
     Phone: (404) 564-9300
     Email: cmccord@joneswalden.com

                   About Tallapoosa Renewable Green Energy

Based in Tallapoosa, Ga., Tallapoosa Renewable Green Energy, Inc.
sought Chapter 11 protection (Bankr. N.D. Ga. Case No. 19-12150) on
Oct. 30, 2019, listing under $1 million in both assets and
liabilities.  The case is assigned to Judge W. Homer Drake.  

Howard P. Slomka, Esq., at Busch Slipakoff Mills & Slomka is the
Debtor's counsel.

On Jan. 7, 2020, Leslie M. Pineyro, Esq., was appointed as the
Debtor's Chapter 11 trustee.  The trustee is represented by Jones &
Walden, LLC.


TERRAVISTA PARTNERS: Court Approves Disclosure Statement
--------------------------------------------------------
Judge Craig A. Gargotta has ordered that the Disclosure Statement
for the Second Amended Joint Plan of Reorganization of Terravista
Partners - Pecan Manor, Ltd., Terravista Partners - Roselawn, Ltd.,
Terravista Partners - Spanish Spur, Ltd. and Terravista Partners -
Westwood, Ltd. is approved.

A hearing to consider confirmation of the Debtors' Plan will be
held before The Honorable Craig A. Gargotta at the U.S. Bankruptcy
Court, Courtroom No. 3, 5th Floor, 615 E. Houston St., San Antonio,
Texas 78205, on Jan. 27th, 2020 at 10:00 a.m.

Jan. 17th, 2020 at 5:00 p.m. (CST) is the deadline for filing and
serving written objections to the confirmation of the Plan.

The Debtors have proposed a Second Amended Joint Chapter 11 Plan of
Reorganization.

Class 17: Creditors Holding Allowed Unsecured Claim against
Terravista Partners – Pecan Manor, Ltd., Class 18: Creditors
Holding Allowed Unsecured Claim against Terravista Partners -
Roselawn, Ltd., Class 19: Creditors Holding Allowed Unsecured Claim
against Terravista Partners - Spanish Spur, Ltd., Class 20:
Creditors Holding Allowed Unsecured Claim against Terravista
Partners - Westwood, Ltd., are UNIMPAIRED.   The distributions and
payments provided for in the Plan shall be funded by the Debtors'
cash on hand at Confirmation and the proceeds from the sale of the
Debtors' assets.

Counsel for the Debtors:

     William B. Kingman
     Law Offices of William B. Kingman, PC
     3511 Broadway
     San Antonio, TX 78209
     (210) 829-1199/Fax: (210) 821-1114
     bkingman@kingmanlaw.com

                   About Terravista Partners

Terravista Partners - Hidden Village, Ltd. conducts business under
the names Hidden Village Apartments and Hidden Village Apartment
Homes.  It is a real estate lessor headquartered in San Antonio,
Texas.

Terravista Partners sought Chapter 11 protection (Bankr. W.D. Tex.
Case No. 18-52901) on Dec. 4, 2018.  The petition was signed by
Philip W. Stewart, president of Terravista - Hidden Village
Corporation.  At the time of the filing, the Debtor was estimated
to have assets and liabilities of between $1 million and $10
million.  

Four affiliates Terravista Partners - Pecan Manor, Ltd., a/k/a The
Villas of Pecan Manor (Case No. 19-51100), Terravista Partners -
Roselawn, Ltd., aka Roselawn Apartment (Case No. 19-51101),
Terravista Partners - Spanish Spur, Ltd., aka Spanish Spur
Apartments (Case No. 19-51104), and Terravista Partners -
Westwood,
Ltd., aka Westwood Plaza Apartments (Case No. 19-51105) each filed
a Chapter 11 petition on May 6, 2019.

The cases are jointly administered under Case No. 19-51100.

Judge Craig A. Gargotta oversees the cases.  

The Law Offices of William B. Kingman, P.C., is the Debtors'
counsel.


THE FALLS EVENT: Trustee Wants Insurance Funding for Property
-------------------------------------------------------------
Michael F. Thomson, Chapter 11 trustee for the bankruptcy estate of
The Falls Event Center LLC and debtor affiliates, sought approval
from the Bankruptcy Court to enter into an Insurance Premium
Finance Agreement with FIRST Insurance Funding, a Division of Lake
Forest Bank & Trust Company, N.A., to cover the insurance of the
property of The Falls at McMinnville, LLC, one of the debtor
affiliates.

The Trustee seeks to renew the same commercial property insurance
policy that the Court previously approved on February 26, 2019.
The total premium amount is $125,451, including finance charge of
$2,632.15.  Debtor TFEC is to make an initial down payment of
$18,817.65.  Total payments to FIRST will be at $109,265.50 or
$10,926.55 per month for 10 months, commencing on January 22, 2020,
with the final payment due on October 22, 2020.

As collateral to secure the repayment under the Premium Finance
Agreement, TFEC and Trustee are granting FIRST a security interest
in the policy, including the policy's unearned premiums.  The
Premium Finance Agreement provides that the law of Utah governs the
transaction.  

The Trustee requests that Debtor TFEC be authorized to timely make
all payments under the Premium Finance Agreement, and that FIRST be
authorized to receive and accordingly apply said payments to the
debt as set forth in the Premium Finance Agreement.

A copy of the motion is available at https://is.gd/HAEsBZ from
PacerMonitor.com at no charge.

                  About The Falls Event Center

The Falls Event Center LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Utah Case No. 18-25116) on July 11,
2018.  At the time of the filing, the Debtor was estimated to have
assets of $50 million to $100 million and liabilities of $100
million to $500 million.  

Judge R. Kimball Mosier oversees the case.  

Ray Quinney & Nebeker P.C. is the Debtor's legal counsel.  The
Debtor tapped Gil Miller and his firm Rocky Mountain Advisory, LLC,
as restructuring advisors.

On July 27, 2018, the U.S. Trustee appointed an official committee
of unsecured creditors in the case.

In November 2018, Judge R. Kimball Mosier entered an order
appointing Michael F. Thomson as Chapter 11 trustee.  Dorsey &
Whitney is the Trustee's counsel.

On April 30, 2019, the Court appointed Jones Lang Lasalle Americas,
Inc., and Jones Lang Lasalle Brokerage, Inc., as real estate broker
for the Trustee.


TOPAZ VILLAS: Seeks to Hire S Miller Properties as Broker
---------------------------------------------------------
Topaz Villas, L.P., seeks approval from the U.S. Bankruptcy Court
for the Southern District of Texas to hire S Miller Properties as
its real estate broker.
   
The firm will assist the Debtor in connection with the potential
sale of its property located at 0 Yoakum Blvd, Houston, Texas.  The
Debtor wants the property sold for $2.4 million.

S Miller will get 6 percent of the sales price and has agreed to
share the commission with the broker for the buyer.  

Neither S Miller nor any person associated with the firm holds or
represents any interest adverse to the Debtor's bankruptcy estate,
according to court filings.

                        About Topaz Villas

Topaz Villas, LP is a Single Asset Real Estate debtor (as defined
in 11 U.S.C. Section 101(51B)).

Topaz Villas filed for Chapter 11 bankruptcy protection (Bankr.
S.D. Tex. Case No. 19- 36697) on December 2, 2019.  The Hon.
Jeffrey P. Norman oversees the case.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Ronald
Lozoff, manager, Topaz Villas Development GP, LLC.

The Debtor is represented by Susan Tran Adams, Esq., at Corral Tran
Singh, LLP.


TRADE WEST INC: Hires O'Connor Playdon as Bankruptcy Counsel
------------------------------------------------------------
Trade West, Inc., doing business as Nani Makana Distributors, seeks
permission from the U.S. Bankruptcy Court for the District of
Hawaii to employ the law firm of O'Connor Playdon Guben & Inouye
LLP to represent the Debtor as general counsel in this proceeding.

The Debtor requires counsel to advise and represent them in this
Chapter 11 case, including the preparation of their Schedules of
Assets and Liabilities and Statements of Financial Affairs, prepare
the Monthly Operating Reports and a Plan of Reorganization.

Prior to the filing of the petition, O'Connor Playdon received a
pre-petition retainer of $25,000.00 paid by the Debtor as security
for both pre- and post-petition services related to bankruptcy
planning and financial restructuring, including the costs of filing
the Chapter 11 petition and related costs.

The firm's hourly rates include $300.00 per hour for Jerrold K.
Guben with other attorneys at O'Connor Playdon ranging between
$260.00 to $450.00 per hour.

Mr. Guben attests that O'Connor Playdon is disinterested within the
meaning of Section 101(14) of the Bankruptcy Code and does not hold
or represent any interest materially adverse to the interest of the
estate or any class of creditors or members of the Debtor' limited
liability company by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor or for any other
reason.

The firm may be reached at:

     Jerrold K. Guben, Esq.
     O'Connor Playdon Guben & Inouye LLP
     A Limited Liability Law Partnership
     733 Bishop Street, Suite 2400
     Honolulu, Hawaii 96813
     Tel: (808) 524-8350
     Fax: (808) 531-8628
     Email: JKG@opgilaw.com

                   About Trade West, Inc.

Trade West, Inc. dba Nani Makana -- http://www.tradewest.org-- was
founded in 1976 by Thomas and Ellen Matthews.  Based in Honolulu,
Hawaii, and in business for over 40 years, the Company designs,
imports, manufactures and distributes authentic Hawaiian flower
artificial lei and hair accessories, two lines of Made in Hawai'i
personal care/bath and body products, a line of sunglasses and
accessories, and Hawaiian-themed gifts and souvenirs.  Among its
customers are ABC Stores, The Sullivan Family of Companies (Food
Pantry, Foodland, Coco Cove, Whaler's General Stores, Kuai Market,
Napili Market), Walmart, CVS/Longs, Walgreens, Target, Kmart,
Safeway, NEX, AAFES, Duty Free Shoppers, Times Supermarkets, Don
Quijote, Lawson's Polynesian Cultural Center, Dole Plantation,
Akatsuka Orchid Garden, and Aloha Hula Supply.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. D.
Hawaii Case No. 19-01658) on December 30, 2019.  The Hon. Robert J.
Faris oversees the case.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Thomas W.
Matthews, president.

The Debtor is represented by Jerrold K. Guben, Esq., at O'Connor
Playdon Guben & Inouye LLP.



TRADE WEST: Gets Interim Nod to Use Cash Collateral
---------------------------------------------------
According to Court dockets, the Bankruptcy Court granted the motion
to use cash collateral filed by Trade West, Inc., d/b/a Nani Makana
Distributors, on an interim basis.  A final hearing is set for
February 12, 2020 at 2 p.m.

                        About Trade West

Trade West, Inc., d/b/a Nani Makana Distributors --
http://www.tradewest.org/-- was founded in 1976 by Thomas and
Ellen Matthews.  Based in Honolulu, Hawai'i and in business for
over 40 years, the Company designs, imports, manufactures and
distributes authentic Hawaiian flower artificial lei and hair
accessories, two lines of Made in Hawai'i personal care/bath and
body products, a line of sunglasses and accessories, and
Hawaiian-themed gifts and souvenirs.  Among its customers are ABC
Stores, The Sullivan Family of Companies (Food Pantry, Foodland,
Coco Cove, Whaler's General Stores, Kuai Market, Napili Market),
Walmart, CVS/Longs, Walgreens, Target, Kmart, Safeway, NEX, AAFES,
Duty Free Shoppers, Times Supermarkets, Don Quijote, Lawson's
Polynesian Cultural Center, Dole Plantation, Akatsuka Orchid
Garden, and Aloha Hula Supply.  

The company filed a Chapter 11 petition (Bankr. D. Hawaii Case No.
19-01658) on Dec. 30, 2019.  In the petition signed by Thomas W.
Matthews, president, the Debtor was estimated to have between $1
million and $10 million in both assets and liabilities.  Judge
Robert J. Faris oversees the case.  O'Connor Playdon Guben &
Inouye, LLP, is representing the Debtor.  


TRADE WEST: Hawaii Lei Maker Seeks to Use Cash Collateral
---------------------------------------------------------
Trade West, Inc., d/b/a Nani Makana Distributors, asked the
Bankruptcy Court to authorize access to cash collateral in order to
pay ordinary expenses to continue operating its business, as well
as pay bankruptcy-related administrative expenses.

The cash flow projection for the four-week period ending Jan. 27,
2020 provided for $231,000 in cost of goods sold, $48,991 in total
employees payroll, $14,300 in rent, and $4,288 in professional
services, among others.

The Debtor proposed to provide Islander Group with replacement
liens in the estate's post-petition assets and proceeds thereof to
the same validity, priority and extent as any lien held by Islander
Group in the prepetition collateral as of the Petition Date.
Islander Group, in January 2019, extended credit to the Debtor in
the original principal amount of $300,000, secured by a UCC
financing statement recorded in the Bureau of Conveyances, in the
State of Hawaii.

A copy of the motion, with the budget at Exhibit C, is available at
https://tinyurl.com/tso6bsg from PacerMonitor.com free of charge.

                        About Trade West

Trade West, Inc., d/b/a Nani Makana Distributors --
http://www.tradewest.org/-- was founded in 1976 by Thomas and
Ellen Matthews.  Based in Honolulu, Hawai'i and in business for
over 40 years, the Company designs, imports, manufactures and
distributes authentic Hawaiian flower artificial lei and hair
accessories, two lines of Made in Hawai'i personal care/bath and
body products, a line of sunglasses and accessories, and
Hawaiian-themed gifts and souvenirs.  Among its customers are ABC
Stores, The Sullivan Family of Companies (Food Pantry, Foodland,
Coco Cove, Whaler's General Stores, Kuai Market, Napili Market),
Walmart, CVS/Longs, Walgreens, Target, Kmart, Safeway, NEX, AAFES,
Duty Free Shoppers, Times Supermarkets, Don Quijote, Lawson's
Polynesian Cultural Center, Dole Plantation, Akatsuka Orchid
Garden, and Aloha Hula Supply.  

The company filed a Chapter 11 petition (Bankr. D.H. Case No.
19-01658) on Dec. 30, 2019.  In the petition signed by Thomas W.
Matthews, president, the Debtor was estimated between $1 million
and $10 million in both assets and liabilities.  Judge Robert J.
Faris oversees the case.  O'Connor Playdon Guben & Inouye, LLP, si
representing the Debtor.  





TRIDENT BRANDS: Amends Convertible Promissory Notes
---------------------------------------------------
Trident Brands, Inc. and Fengate Trident LP ("Purchaser") entered
into an Amendment to Convertible Promissory Notes Agreement to
amend the terms of certain convertible promissory notes issued
pursuant to a Securities Purchase Agreement with the Purchaser
dated Sept. 26, 2016 and previously amended on Nov. 30, 2018 and
March 11, 2019.  The amendment affects the convertible notes issued
Feb. 5, 2015 ($1,800,000), May 14, 2015 ($500,000), Sept. 26, 2016
($4,100,000), May 9, 2017 ($4,400,000) and May 16, 2018
(US$1,500,000), respectively.  Pursuant to the Amendment, the
Purchaser has agreed to convert all of the 2016 Notes on or before
the earlier to occur of (i) the Maturity Date of the 2016
Convertible Notes and (ii) the Company raising new equity
investment of not less than $2,000,000, on terms mutually
acceptable to the Purchaser and the Company.  Conversion of the
2016 Notes will occur in a single conversion transaction at a price
that is equal to a 25% discount to the average closing price of the
Company's common stock for the 10 trading days immediately prior to
the conversion date.

The Amendment also amends the outstanding convertible notes issued
to the Purchaser on Nov. 30, 2018 ($3,400,780), April 13, 2019
($2,804,187) and Nov. 6, 2019 ($2,858,865) respectively. Maturity
of the Amended SPA Notes has been deferred to Dec. 1, 2021.  It was
further agreed that interest on the Amended SPA Notes, which has
been prepaid until June 30, 2020, will accrue as at July 1, 2020
and be payable upon maturity.

                    About Trident Brands

Based in Brookfield, Wisconsin, Trident Brands Incorporated, f/k/a
Sandfield Ventures Corp., is focused on the development of high
growth branded and private label consumer products and ingredients
within the nutritional supplement, life sciences and food and
beverage categories.

Trident Brands reported a net loss of $8.42 million for the year
ended Nov. 30, 2018, following a net loss of $6.87 million for the
year ended Nov. 30, 2017.  As of Aug. 31, 2019, the Company had
$3.37 million in total assets, $24.82 million in total liabilities,
and a total stockholders' deficit of $21.45 million.

As of Aug. 31, 2019, the Company had $352,982 in cash and a working
capital deficit of $21,855,315.  The Company also has generated
losses and has an accumulated deficit as of Aug. 31, 2019.  The
Company completed additional long term financing with the non-US
institutional investor, receiving proceeds of $3,400,780 on Nov.
30, 2018 and $2,804,187 on April 13, 2019 through the issuance of
secured convertible promissory notes.  The investor has agreed to
make additional investments of $3,795,033 ($10,000,000 in the
aggregate).  However, unless Management is able to extend the
maturity date of the notes or obtain additional financing, the
Company may not be able to meet its debt obligations which come due
on May 31, 2020.


TWA PROPERTIES 6726: Seeks to Hire Eric A. Liepins as Legal Counsel
-------------------------------------------------------------------
TWA Properties, LLC - TWA Properties 6726 Ash seeks authority from
the U.S. Bankruptcy Court for the Eastern District of Texas to
employ Eric A. Liepins, P.C. as its legal counsel.

Eric A. Liepins will represent the Debtor in its Chapter 11 case.
The firm will be paid at these hourly rates:

     Attorneys               $275
     Paralegals          $30 to $50

The firm received from the Debtor a retainer in the amount of
$2,500, plus $1,717 filing fee.  It will also be reimbursed for
work-related expenses incurred.

Eric Liepins, Esq., the firm's founding partner, assured the court
that his firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

Eric A. Liepins can be reached at:

     Eric Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Tel: (972) 991-5591
     Fax: (972) 991-5788

                  About TWA Properties, LLC - TWA
                        Properties 6726 Ash

Based in Frisco, Texas, TWA Properties, LLC - TWA Properties 6726
Ash filed a Chapter 11 bankruptcy petition (Bankr. E.D. Tex. Case
No. 20-40082) on Jan. 6, 2020, estimating under $1 million in both
assets and liabilities.  The Debtor is represented by Eric A.
Liepins, Esq., at Eric A. Liepins, P.C.


TWA PROPERTIES: Seeks to Hire Eric A. Liepins as Legal Counsel
--------------------------------------------------------------
TWA Properties, LLC - TWA Properties 1103 Finch seeks authority
from the U.S. Bankruptcy Court for the Eastern District of Texas to
employ Eric A. Liepins, P.C. as its legal counsel.

Eric A. Liepins will represent the Debtor in its Chapter 11 case.
The firm will be paid at these hourly rates for its services:

     Attorneys               $275
     Paralegals          $30 to $50

The firm received from the Debtor a retainer in the amount of
$5,000, plus $1,717 filing fee.  It will also receive reimbursement
for work-related expenses incurred.

Eric Liepins, Esq., the firm's founding partner, assured the court
that his firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

Eric A. Liepins can be reached at:

     Eric Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Tel: (972) 991-5591
     Fax: (972) 991-5788

                  About TWA Properties, LLC - TWA
                       Properties 1103 Finch

Based in Frisco, Texas, TWA Properties, LLC - TWA Properties 1103
Finch filed a Chapter 11 bankruptcy petition (Bankr. E.D. Tex. Case
No. 20-40083) on Jan. 6, 2020, estimating under $1 million in both
assets and liabilities.  The Debtor is represented by Eric A.
Liepins, Esq., at Eric A. Liepins, P.C.


UNIVERSAL SOLAR: Finalizing Year End Financials for OTC Filing
--------------------------------------------------------------
Universal Solar Technology, Inc. announced that the finalization of
the year end financials is being completed for filing through OTC
Markets in advance of the required filing deadline to resume OTC
Markets reporting.  In addition, the Company announced the launch
of a PIPE (Private Investment in a Public Equity) to build and
scale the Entrex Carbon Market management team and marketing
initiatives.

The Market was launched in 2019 and has 12 offerings of Carbon
Offsets and 49 Buyers registered as Entrex Market Members.  The
Market offers a regulatory compliant trading platform to buy, sell
and retire securitized carbon offsets.

Details of the Offering can be provided to Accredited and
Institutional investors from Stephen H. Watkins, CEO of Entrex at
SWatkins@entrex.net

                     About Universal Solar

Headquartered in Guangdong Province, The People's Republic of
China, Universal Solar Technology, Inc. --
http://www.ustnevada.com/-- was incorporated in the State of
Nevada on July 24, 2007.  The Company operates through its
wholly-owned subsidiaries, Kuong U Science & Technology (Group)
Ltd., a company incorporated in Macau, Peoples Republic of China on
May 10, 2007, and Nanyang Universal Solar Technology Co., Ltd., a
company incorporated in Nanyang, PRC on Sept. 8, 2008.  The Company
sells silicon wafers and solar photovoltaic modules.

Universal Solar reported a net loss of $1.28 million in 2013
following a net loss of $5.66 million in 2012.  As of Sept. 30,
2014, the Company had $4.78 million in total assets, $15.92 million
in total liabilities, and a total stockholders' deficiency of
$11.14 million.

Paritz & Company, P.A., in Hackensack, New Jersey, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2013.  The independent auditors noted that
the Company had not generated cash from its operation, had a
stockholders' deficiency of $10,663,106 and had incurred net loss
of $11,175,906 since inception.  These circumstances, among others,
raise substantial doubt about the Company's ability to continue as
a going concern.

The Company filed its last SEC documents for the third quarter of
2014 on Nov. 18, 2014.


UTOPIX MEDICAL: Unsecureds Will be Paid in Full Over 5 Years
------------------------------------------------------------
Small business chapter 11 debtor Utopix Medical, LLC, filed a plan
of reorganization that proposes to pay creditors from income from
existing contracts, cash on hand, and future business operations.

Class 3 General Unsecured Class are IMPAIRED.  They will be paid
100%, to be paid quarterly over 5 years.  Payments begin in 1st
quarter after Effective Date and will end after 5 years.

Payments and distributions under the Plan will be funded by the
following: cash on hand and revenue separated from business
operations, as well as income earned from administrative services
agreements with ProviFlo, LLC and Tensegrit, LLC.

A full-text copy of the Disclosure Statement dated Dec. 18, 2019,
is available at https://tinyurl.com/rub5kyo from PacerMonitor.com
at no charge.

                      About Utopix Medical

Utopix Medical, LLC -- https://utopixmedical.com/ -- is an emerging
medical device company based in Texas. The Company has developed a
novel solution for unmet needs surrounding low mobility patients.

Utopix Medical, LLC, based in Frisco, TX, filed a Chapter 11
petition (Bankr. E.D. Tex. Case No. 19-41010) on April 15, 2019.
In the petition signed by CEO Taylor W. Hanes, the Debtor was
estimated to have $100,000 to $500,000 in assets and $1 million to
$10 million in liabilities.  The Hon. Brenda T. Rhoades oversees
the case.  Christina Walton Stephenson, Esq., at Crowe & Dunlevy,
PC, serves as bankruptcy counsel to the Debtor.  Sheilds Legal
Group, is special counsel.


VALLEY TIMBER: Creditors to Receiver Sale Proceeds in Plan
----------------------------------------------------------
Valley Timber Sales, Inc., is primarily a wood treating facility
located on Route 15 in Gordonsville, Virginia, directly off
Interstate 64, approximately 18 miles east of Charlottesville,
Virginia, and 50 miles west of Richmond, Virginia.

Although the Debtor has experienced financial difficulties
associated with operational issues, the Debtor believes that the
Yard (a) is capable of meeting its designed purpose under certain
scenarios and (b) can be operated profitably.

Accordingly, the Debtor has proposed its Plan of Reorganization
which generally provides for the sale of (X) substantially all of
its operating assets or (Y) its equity interests and, thereafter,
payment of allowed claims as provided under the Bankruptcy Code.

According to the Disclosure Statement, the Plan treats claims as
follows:

   * Class 1 - Secured Claim of Union.  IMPAIRED.  Union will be
paid as provided in the DIP Financing Order.  Thereafter, the
allowed secured claim of Union will be paid either (a) in full from
the sale proceeds or (b) as otherwise agreed by Union.

   * Class 2 - Secured Claim of HYG.  IMPAIRED.  The same will be
satisfied either by (a) payment in full from the sale proceeds, (b)
surrender of the respective collateral, or (c) as otherwise agreed
by HYG.

   * Class 3 - Other Secured Claims.  IMPAIRED.  To the extent
there are allowed secured claims, the same will be satisfied by (a)
payment in full on the Effective Date, (b) as otherwise agreed
between the holder of the Claim and/or (c) surrender of the
relevant Collateral.

   * Class 4 - Priority Tax Claims.  IMPAIRED.  Allowed priority
tax claims shall be paid in full within five years from the
Petition Date in the amount of allowed priority tax claims in not
less than yearly payments on each Distribution Date.

   * Class 5 - Non-Tax Priority Claims.  IMPAIRED.  Allowed non-tax
priority claims will be paid in full in not less than equal yearly
payments within five years from the Petition Date and in a manner
not less favorable than payments to holders in Class 6.

   * Class 6 - General Unsecured Claims.  IMPAIRED.  On the later
of each distribution date or the Date on which the claim becomes
allowed, each Holder of an Allowed General Unsecured Claim shall be
paid its pro rata share of the GUC Designation, if any.

GUC Designation means the amount designated, if any, by the
Purchaser for payment to General Unsecured Creditors.

The Debtor believes the Property is (a) capable of meeting its
designed purpose and (b) can be operated profitably with sufficient
operating capital.  Therefore, the Debtor desires to provide
entities an opportunity to purchase the Equity Interests of the
Reorganized Debtor and/or the Debtor's assets.

A full-text copy of the Disclosure Statement dated Dec. 23, 2019,
is available at https://tinyurl.com/wr3cfnu from PacerMonitor.com
at no charge.

Counsel to Valley Timber Sales:

     Tavenner & Beran, PLC
     20 North Eighth Street, Second Floor
     Richmond, VA 23219
     Tel: (804) 783-8300
     Fax: (804) 783-0178

                   About Valley Timber Sales

Valley Timber Sales, Inc., is primarily a wood treating facility
located on Route 15 in Gordonsville, Virginia, directly off
Interstate 64, approximately 18 miles east of Charlottesville,
Virginia, and 50 miles west of Richmond, Virginia.

Valley Timber Sales sought Chapter 11 protection (Bankr. W.D. Va.
Case No. 19-60400) on Feb. 26, 2019.  In the petition signed by
Michele Pascarella, president, the Debtor was estimated to have up
to $50,000 in assets and $1 million to $10 million in liabilities.
The Hon. Rebecca B. Connelly is the case judge.  Paula Steinhilber
Beran, and Lynn Lewis Tavenner, at TAVENNER & BERAN, PLC, in
Richmond, Virginia, serve as the Debtor's counsel.


VEA INVESTMENTS: Unsecured Creditors to Split $30K in Plan
----------------------------------------------------------
VEA Investments, LLC, filed a plan of reorganization that
contemplates the  emergence of the reorganized debtor through the
continued operation of the business.

VEA will pay the holders of Class 9 Claims the maximum sum of
$30,000 (the "Unsecured Pot").  Each holder of an Allowed Unsecured
Claim will be paid a Pro Rata share of the Unsecured Pot if not
paid in full.  The Unsecured Pot payments shall be $500 per month.
Payments will be made over 60 months and will commence on the
thirtieth day after a final order determining all remaining
Disputed Claims.

VEA Investment, LLC, Equity Interests in Class 10 will receive no
distribution on account of its equity interests.

The Reorganized Debtor believes the sale of properties and
contributions from Edward Tejada will be sufficient monies to fund
the plan.

A full-text copy of the Disclosure Statement dated Dec. 23, 2019,
is available at https://tinyurl.com/rgstsqk from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     Jeffrey S. Ainsworth, Esquire
     BransonLaw, PLLC
     1501 East Concord Street
     Orlando, Florida 32803
     Telephone: (407) 894-6834
     Facsimile: (407) 894-8559
     E-mail: jeff@bransonlaw.com

                   About VEA Investments LLC

VEA Investments LLC owns seven properties in Orlando, Florida,
having a total current value of $1.67 million.

VEA Investments LLC filed a petition for relief under Chapter 11 of
Title 11 of the United States Code (Bankr. M.D. Fla. Case No.
19-04148) on June 25, 2019.  In the petition signed by Viviana M.
Tejada Cruz, managing member, the Debtor disclosed $1,677,350 in
assets and $1,602,591 in liabilities.  Jeffrey Ainsworth, Esq. at
Bransonlaw, PLLC, is the Debtor's counsel.


VIDEO DISPLAY: Incurs $628K Net Loss in Third Quarter
-----------------------------------------------------
Video Display Corporation filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $628,000 on $1.47 million of net sales for the three months
ended Nov. 30, 2019, compared to net income of $71,000 on $4.17
million of net sales for the three months ended Nov. 30, 2018.

For the nine months ended Nov. 30, 2019, the Company reported a net
loss of $1.39 million on $7.40 million of net sales compared to net
income of $120,000 on $11.51 million of net sales for the nine
months ended Nov. 30, 2018.

As of Nov. 30, 2019, the Company had $7.80 million in total assets,
$4.52 million in total liabilities, and $3.28 million in total
shareholders' equity.

The Company reported a net loss for the period ending Nov. 30, 2019
and a decrease in liquid assets for the comparable nine month
fiscal 2020 period.  Working capital decreased due to the adoption
of Topic 842 whereby lease liabilities were recognized for lease
obligations.  While the liabilities are reflected in both current
and non-current liabilities, the corresponding lease right-of-use
assets are solely reflected in non-current assets. The current
lease liability recognized as of Nov. 30, 2019 was approximately
$557,000.  The Company has sustained losses for the last three of
four fiscal years and has seen overall a decline in working capital
and liquid assets during this four year period.  Annual losses over
this time are due to a combination of decreasing revenues across
certain divisions without a commensurate reduction of expenses.

A full-text copy of the Form 10-Q is available for free at the
SEC's website at:

                      https://is.gd/oC7OdK

                       About Video Display

Headquartered in Tucker, Georgia, Video Display Corporation is a
provider and manufacturer of video products, components, and
systems for visual display and presentation of electronic
information media in a variety of requirements and environments.
The Company designs, engineers, manufactures, markets, distributes
and installs technologically advanced display products and systems,
from basic components to turnkey systems, for government, military,
aerospace, medical, industrial, and commercial organizations.  The
Company markets its products worldwide primarily from facilities
located in the United States.

Hancock Askew & Co., LLP, in Norcross, Georgia, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated May 29, 2019, citing that the Company has historically
reported net losses or breakeven results along with reporting low
levels of working capital and liquid assets.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


WASHINGTON MUTUAL: Trust to Initiate Final Cash Distribution
------------------------------------------------------------
WMI Liquidating Trust, formed pursuant to the confirmed Seventh
Amended Joint Plan of Affiliated Debtors under Chapter 11 of the
United States Bankruptcy Code (as modified, the "Plan") of
Washington Mutual, Inc., on Jan. 9 announced that, as previously
disclosed, on or about January 10, 2020, it will initiate a final
cash distribution (the "Distribution") of $39 million.  The
Distribution will be paid to holders of subordinated claims in
Class 18 as contemplated by the Plan.  After giving effect to the
Distribution, members of Class 18 will have received a recovery of
approximately 82% of the face amount of their allowed subordinated
claims, inclusive of post-petition interest.  The Distribution
follows the entry by the United States Bankruptcy Court for the
District of Delaware (the "Bankruptcy Court") of an order
authorizing, among other things, the closing of the Debtors'
Chapter 11 cases.

Contemporaneously with the Distribution, the Trust also will
initiate a final distribution of all shares of common stock of Mr.
Cooper Group Inc. currently on deposit in the Disputed Equity
Escrow (as defined in the Plan) less any shares sold to satisfy tax
obligations.  The shares currently held in the Disputed Equity
Escrow are held on behalf of former common shareholder interests
(Class 22 in the Plan).  Therefore, any redistribution of such
common stock will be made only to members of Class 22.
Furthermore, consistent with prior distributions and pursuant to
the Plan, no fractional shares (nor any cash-in-lieu of fractional
shares) will be distributed.  Due to the de minimis number of
shares currently held in the Disputed Equity Escrow, and the fact
that the Disputed Equity Escrow Agreement does not contemplate the
issuance of fractional shares or the payment of cash-in-lieu of
fractional shares, the Trust expects that a significant majority of
legacy common shareholders will not receive any shares in
connection with such redistribution.

Subsequent to the Distribution, and consistent with the Liquidating
Trust Agreement and orders entered by the Bankruptcy Court, no
additional distributions of cash or equity will be made by the
Trust, other than a potential distribution to one or more charities
(as contemplated by the Plan and the Liquidating Trust Agreement
(as defined in the Plan)) of unused cash reserves.  Such reserves
are being retained for purposes of managing the winding-down of the
Trust, including responding to any claims asserted against the
Trust, the Liquidating Trustee, the Trust Advisory Board or the
Trust's management, as the case may be, following the closure of
the Chapter 11 cases.

Following the Distribution, the Trust will exist solely for
administrative purposes, including managing the winding-down of its
affairs and, ultimately, the dissolution of the entity itself.  In
addition, following the Distribution, the Liquidating Trust
Agreement governing the Trust's affairs will be amended and
restated to, among other things, streamline the Trust's governance
structures, including: removing the requirement that the Trust be
managed by a Liquidating Trustee; disbanding the Trust Advisory
Board; and vesting authority to manage winding-down of the Trust's
operations in one or more administrators in a manner consistent
with Delaware law.  In connection with the foregoing, William C.
Kosturos will resign as the Liquidating Trustee and John Maciel
will resign as the Trust's Chief Financial Officer, in each case
effective immediately following the Distribution.

After giving effect to the Distribution, the Trust intends to file
with the Securities and Exchange Commission (the "SEC") a Form 15
Certification and Notice of Termination of Registration Under
Section 12(g) of the Securities Exchange Act of 1934 or Suspension
of Duty to File Reports Under Sections 13 and 15(d) of the
Securities Exchange Act of 1934, as amended (the "Form 15").
Subsequent to filing the Form 15, the Trust will no longer file or
furnish any reports or other documents with the SEC pursuant to the
SEC's EDGAR system, and thereafter will no longer make any
disclosures with regard to its limited operations.  Relatedly,
because Judge Walrath granted the Trust's application to close the
Chapter 11 cases, the Trust is no longer required to file any
quarterly or other informational reports with the Bankruptcy Court.
As a result, going forward, the Trust will no longer file any
"Quarterly Summary Reports" (or other information) with the
Bankruptcy Court and the Trust will no longer file with, or furnish
to, the SEC any such reports under Form 8-K.

The foregoing notwithstanding, the so-called "Escrow Markers" or
"Escrow CUSIPs" established by the Trust upon emergence from its
Chapter 11 proceedings in March 2012 for purposes of facilitating
the potential distribution of Reorganized WMI's common stock will
continue to be maintained for the foreseeable future. As previously
disclosed, however, former positions represented by such Escrow
Markers or Escrow CUSIPs are not entitled to receive any
distributions under the terms of the Plan and they do not, in and
of themselves, represent an entitlement to any possible future
distributions from the Trust, Reorganized WMI or the Federal
Deposit Insurance Corporation (either in its corporate capacity or
as the receiver for Washington Mutual Bank), as the case may be. As
discussed above, no additional distributions of cash or equity will
be made by the Trust subsequent to the Distribution, other than to
one or more charities as contemplated by the Plan and Liquidating
Trust Agreement.

While the Trust's affairs are being wound-down, the Trust will
continue to maintain its website which can be found at
www.wmitrust.com.  Further, the Trust will continue to maintain the
"Frequently Asked Questions" page on such website, including any
updates thereto that may be deemed necessary or advisable by the
Trust's management or administrators, as the case may be.

                     About Washington Mutual

Based in Seattle, Washington, Washington Mutual Inc. --
http://www.wamu.com/-- was the holding company for Washington
Mutual Bank as well as numerous non-bank subsidiaries.

Washington Mutual Bank was taken over on Sept. 25, 2008, by U.S.
government regulators.  The next day, WaMu and its affiliate, WMI
Investment Corp., filed separate petitions for Chapter 11 relief
(Bankr. D. Del. 08-12229 and 08-12228, respectively).  WaMu owned
100% of the equity in WMI Investment.

When WaMu filed for protection from its creditors, it disclosed
assets of $32,896,605,516 and debts of $8,167,022,695.  WMI
Investment estimated assets of $500 million to $1 billion with zero
debts.

WaMu was represented in the Chapter 11 case by Brian Rosen, Esq.,
at Weil, Gotshal & Manges LLP in New York City; Mark D. Collins,
Esq., at Richards, Layton & Finger P.A. in Wilmington, Del.; and
Peter Calamari, Esq., and David Elsberg, Esq., at Quinn Emanuel
Urquhart Oliver & Hedges, LLP.  The Debtor tapped Valuation
Research Corporation as valuation service provider for certain
assets.

Fred S. Hodara, Esq., at Akin Gump Strauss Hauer & Fled LLP in New
York, and David B. Stratton, Esq., at Pepper Hamilton LLP in
Wilmington, Del., represented the Official Committee of Unsecured
Creditors. Stephen D. Susman, Esq., at Susman Godfrey LLP and
William P. Bowden, Esq., at Ashby & Geddes, P.A., represented the
Equity Committee.  The official committee of equity security
holders also tapped BDO USA as its tax advisor.  Stacey R.
Friedman, Esq., at Sullivan & Cromwell LLP and Adam G. Landis,
Esq., at Landis Rath & Cobb LLP in Wilmington, Del., represented
JPMorgan Chase, which acquired the WaMu bank unit's assets prior to
the Petition Date.

Records filed Jan. 24, 2012, say that Washington Mutual Inc.,
former owner of the biggest U.S. bank to fail, has spent $232.8
million on bankruptcy professionals since filing its Chapter 11
case in September 2008.

As reported in the Troubled Company Reporter on March 21, 2012, the
Debtors disclosed that their Seventh Amended Joint Plan of
Affiliated Debtors, as modified, and as confirmed by order, dated
Feb. 23, 2012, became effective, marking the successful completion
of the Chapter 11 restructuring process.


WD-I ASSOCIATES: Jan. 28 Hearing on Disclosure Statement
--------------------------------------------------------
The hearing to consider the approval of the Disclosure Statement of
the Chapter 11 Plan WD-I Associates, LLC, will be held at the J.
Bratton Davis United States Bankruptcy Courthouse, 1100 Laurel
Street, Columbia, South Carolina on January 28, 2020, at 9:30 a.m.

Jan. 21, 2020 is fixed as the last day for filing and serving
written objections to the Disclosure Statement.

                    About WD-I Associates

WD-I Associates, LLC is a "single asset real estate" debtor (as
defined in 11 U.S.C. Section 101(51B)).  The company is the fee
simple owner of land and improvements known as Sea Turtle
Marketplace, which has an appraised value of $20.5 million.  The
property is located at 430 William Hilton Parkway, Hilton Head
Island, S.C.

WD-I Associates sought protection for relief under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. D.S.C. Case No. 19-02517) on May
7, 2019.  In the petition signed by Jon Wheeler, manager of WD-I
Management, LLC, the Debtor disclosed $22,809,092 in assets and
$33,582,202 in total liabilities.

Judge John E. Waites oversees the case.

Kevin Campbell, Esq. at Campbell Law Firm, P.A., is the Debtor's
counsel.


WEEKLEY HOMES: S&P Upgrades ICR to 'BB-'; Outlook Stable
--------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Houston-based
Weekley Homes LLC to 'BB-' from 'B+'. The outlook is stable. S&P
also raised its issue-level rating on the company's senior
unsecured notes by one notch, to 'BB-' from 'B+'. The '3' recovery
rating is unchanged.

The upgrade on Weekley Homes reflects a credit profile that's
solidly improved.  S&P thinks the company will report continuing
revenue gains combined with margins that stay around recently
improved levels. Thus, higher resulting EBITDA should support
estimated interest coverage ratios above 5.0x in the recently
completed 2019, with debt to EBITDA that remains at or below 3x
going forward.

S&P's stable outlook on Weekley Homes is based on its view that
debt to EBITDA will remain around 3.0x and debt to capital will
stay firmly below 50%, driven by gradual volume-based revenue
growth, flat margins, and disciplined land spending.

"We could lower our rating on the company over the next 12 months
if debt to EBITDA rises and stays above 4.0x. This could occur if
declining demand causes gross margins to fall by 200 basis points
from our forecast and result in much lower operating cash flows,"
S&P said.

"We believe an upgrade during the next 12 months is unlikely.
However, we would consider raising the rating if the builder were
to both significantly increase its scale of operations and sustain
leverage closer to 2.0x debt to EBITDA," the rating agency said.


WEST PACE: Case Summary & 2 Unsecured Creditors
-----------------------------------------------
Debtor: West Pace, LLC
        1695 E. University Drive
        Auburn, AL 36830

Business Description: West Pace, LLC is a privately held company
                      based in Auburn, Alabama.

Chapter 11 Petition Date: January 16, 2020

Court: United States Bankruptcy Court
       Middle District of Alabama

Case No.: 20-80067

Debtor's Counsel: Michael A. Fritz, Sr.,
                  FRITZ LAW FIRM
                  25 South Court Street, Suite 200
                  Montgomery, AL 36104
                  Tel: (334) 230-9790
                  E-mail: bankruptcy@fritzlawalabama.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Thomas M. Hayley, managing member.

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

                   https://is.gd/86NifS


WINDSTREAM HOLDINGS: Milbank 4th Update on 2nd Lien Noteholders
---------------------------------------------------------------
In the Chapter 11 cases of Windstream Holdings, Inc. et al., the
law firm Milbank LLP filed a fourth amended verified statement
pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure
to provide an updated list of members, and holdings of, the Ad Hoc
Committee of Second Lien Noteholders that it is representing.

Members of the Ad Hoc Committee are beneficial holders and/or
investment managers or advisors to certain beneficial holders of,
among other disclosable economic interests, the 10.50% Senior
Second Lien Notes due 2024 and 9.00% Senior Second Lien Notes due
2025 issued by Debtors Windstream Services, LLC and Windstream
Finance Corp.

In February 2019, the Ad Hoc Committee retained Milbank as counsel
with respect to the Second Lien Notes. From time to time
thereafter, certain holders of Second Lien Notes have joined or
resigned from the Ad Hoc Committee.

Milbank represents the Ad Hoc Committee and does not represent or
purport to represent any entities other than the Ad Hoc Committee
in connection with the Debtors' chapter 11 cases.  In addition,
neither the Ad Hoc Committee nor any member of the Ad Hoc Committee
represents or purports to represent any other entities in
connection with the Debtors' chapter 11 cases.

As of Jan. 14, 2020, the Ad Hoc Committee and their disclosable
economic interests are:

Brigade Capital Management, LP
399 Park Avenue, 16th Floor
New York, NY 10022

* DIP Obligations: $9,500,000.00
* First Lien Term Loans: $140,313,149.97
* First Lien Notes: $50,000.00
* Second Lien Notes: $91,146,000.00
* Windstream Holdings, Inc. Common Stock: 88,583 shares

Contrarian Capital Management LLC
411 West Putnam Avenue, Suite 425
Greenwich, CT 06830

* First Lien Notes: $19,678,500.00
* Second Lien Notes: $74,512,000.00

Deutsche Bank Securities Inc.
60 Wall Street, 3rd Floor
New York, NY 10005

* First Lien Notes: ($13,089,000.00)
* Second Lien Notes: $1,043,000.00

Deutsche Bank AG Cayman Islands Branch
c/o Deutsche Bank Securities Inc.
60 Wall Street, 3rd Floor
New York, NY 10005

* First Lien Term Loans: $800,000.00
* Revolving Credit Facility Obligations: $31,735,033.00

Elliott Management Corp.
40 West 57th Street
New York, NY 10019

* First Lien Term Loans: $531,164,289.11
* Revolving Credit Facility Obligations: $249,904,413.54
* First Lien Notes: $355,462,000.00
* Second Lien Notes: $450,060,000.00
* Unsecured Notes: $443,921,000.00

HSBC
HSBC Tower
452 5th Avenue
New York, NY 10018

* First Lien Term Loans: $23,016,000.00
* Second Lien Notes: $37,798,000.00

J.P. Morgan Asset Management
Indianapolis High Yield Team
1 East Ohio Street Floor 6
Indianapolis, IN 46204

* First Lien Term Loans: $16,377,000.00
* First Lien Notes: $40,401,000.00
* Second Lien Notes: $182,777,000.00

Loomis, Sayles & Company L.P.
One Financial Center
Boston, MA 02111-2621

* First Lien Term Loans: $11,007,561.93
* Second Lien Notes: $127,246,000.00

Searchlight Capital Partners, LP
745 Fifth Avenue, 27th Floor
New York, NY 10151

* Second Lien Notes: $119,500,000.00
* Unsecured Notes: $100,000,000.00

Western Asset Management Company, LLC
385 East Colorado, Boulevard
Pasadena, CA 91101

* First Lien Term Loans: $1,488,608.00
* First Lien Notes: $2,000,000.00
* Second Lien Notes: $23,184,000.00

Counsel for the Ad Hoc Committee of Second Lien Noteholders can be
reached at:

         MILBANK LLP
         Dennis F. Dunne, Esq.
         Samuel A. Khalil, Esq.
         Andrew M. Leblanc, Esq.
         55 Hudson Yards
         New York, NY 10001
         Telephone: (212) 530-5000
         Facsimile: (212) 530-5219

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://is.gd/oNJPo9

                    About Windstream Holdings

Windstream Holdings, Inc., and its subsidiaries provide advanced
network communications and technology solutions for businesses
across the United States.  They also offer broadband, entertainment
and security solutions to consumers and small businesses primarily
in rural areas in 18 states.

Windstream Holding Inc. and its subsidiaries filed for bankruptcy
protection (Bankr. S.D.N.Y. Lead Case No. 19-22312) on Feb. 25,
2019.

The Debtors had total assets of $13,126,435,000 and total debt of
$11,199,070,000 as of Jan. 31, 2019.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as counsel; PJT Partners LP as financial advisor
and investment banker; Alvarez & Marsal North America LLC as
restructuring advisor; and Kurtzman Carson Consultants as notice
and claims agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on March 12, 2019.  The committee tapped
Morrison & Foerster LLP as its legal counsel, AlixPartners, LLP as
its financial advisor, and Perella Weinberg Partners LP as
investment banker.


WOODLAWN COMMUNITY: US Trustee Appoints New Rep for World Security
------------------------------------------------------------------
The Office of the U.S. Trustee on Jan. 14, 2020, announced the
replacement of Ibrahim Kiswani with Richard Grossman as
representative for World Security, Inc., a member of the official
committee of unsecured creditors appointed in Woodlawn Community
Development's Chapter 11 case.

                 About Woodlawn Community Development

Founded in 1972, Woodlawn Community Development Corp. --
https://www.wcdcchicago.com/ -- manages and develops affordable
housing for families in the Greater Metro Chicago area.

Woodlawn Community Development Corp., based in Chicago, Ill., filed
a Chapter 11 petition (Bankr. N.D. Ill. Case No. 18-29862) on Oct.
24, 2018.  In the petition signed by Leon Finney Jr., president and
chief executive officer, the Debtor was estimated to have $50
million to $100 million in both assets and liabilities.  The Hon.
Carol A. Doyle oversees the case.  

David R. Herzog, Esq., at Herzog & Schwartz, P.C., serves as
bankruptcy counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Nov. 8, 2018.   The committee is represented
by Crane, Simon, Clar & Dan.

Gina B. Krol was appointed as Chapter 11 trustee for the Debtor.
Cohen & Krol is the trustee's bankruptcy counsel.


ZACHAIR LTD: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: Zachair, Ltd.
        10275A Piscataway Road
        Clinton, MD 20735

Business Description: Zachair, Ltd. -- http://www.hydefield.com--
                      was formed by Dr. Nabil Asterbadi for the
                      purpose of acquiring Hyde Field, an airport
                      for commercial and general aviation.  Hyde
                      Field is located near Andrews Air Force
                      Base, National Harbor, Downtown Washington
                      DC, and nearby Northern Virginia.  It offers
                      a 3000' lighted runway with a day & night
                      instrument approach.

Chapter 11 Petition Date: January 17, 2020

Court: United States Bankruptcy Court
       District of Maryland

Case No.: 20-10691

Debtor's Counsel: Bradford F. Englander, Esq.
                  WHITEFORD, TAYLOR, PRESTON LLP
                  3190 Fairview Park Drive, Suite 800
                  Falls Church, VA 22042
                  Tel: 703-280-9081
                  E-mail: benglander@wtplaw.com  

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Nabil J. Asterbadi, president.

A copy of the petition is available for free at PacerMonitor.com
at:

                     https://is.gd/diAQZX

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. American Express                   Trade Debt           $42,208
PO Box 1270
Newark, NJ
07101-1270

2. Arlyn Construction Co.             Trade Debt            $1,753
Robert Fry
1005 Dumfries St.
Oxon Hill, MD 20745

3. Beaty, Christina T.             Security Deposit           $325
127 Pierce St. NW
Washington, D 20001

4. Callan, Brian P.                Security Deposit           $300
1727 Crestwood Dr.
Alexandria, VA 22302

5. Clinton Fence                      Trade Debt            $1,054
2630 Old
Washington Rd
Waldorf, MD 20601

6. Comptroller of Maryland              Taxes              $30,639
Revenue Administration Division
110 Carroll Street
Annapolis, MD
21411-0001

7. Dewberry Consultants LLC       Engineering Fees         $47,466
PO Box 821824
Philadelphia, PA
19182-1824

8. ECS Mid-Atlantic               Engineering Fees          $7,372
14026 Thunderbolt
PI Suite 100
Chantilly, VA 20151

9. Fry, Michael C.                Security Deposit            $400
327 L St. NE (Rear)
Washington, DC 20002

10. G.S. Proctor &                Consulting Fees           $8,000
Associates, Inc.
14408 Old Mill Rd
Suite 201
Upper Marlboro, MD 20772

11. Keithley, Terrance C.         Security Deposit            $400
8600 Fort Hund Rd
Alexandria, VA 22308

12. Maryland Department of          Mining Permit           $1,000
the Environment
PO Box 1417
Baltimore, MD
21203-1417

13. Meyers Rodbell &                 Legal Fees            $95,810
Rosenbaum
6801 Kenilworth Ave
Suite 400
Riverdale, MD
20737-1385

14. PD Hyde Field, LLC              Real Estate            Unknown
13501 Cavanaugh Drive              Sale Contract
Rockville, MD 20850

15. Riggins, David P.            Security Deposit             $475
and R Aviation
8610 Cyrus Pl.
Alexandria, VA 22308

16. Stoner, Brendon              Security Deposit             $500
829 Wyth Street
Alexandria, VA 22314

17. Strittmatter Corp               Trade Debt              $9,570
6400 Van Dusen Road
Laurel, MD 20707

18. Telford Capital, LLC         Asserted Legal            $17,172
4920 Elm Street                       Fees
Bethesda, MD 20814

19. Verizon Wireless               Trade Debt                 $635
Verizon Wireless
Correspondence Team
PO Box 408
Newark, NJ
07101-0408

20. Womble Bond                    Legal Fees             $168,849
Dickson (US) LLP
Attn: Opel Benoit
1200 Nineteenth St. NW
Suite 500
Washington, DC 20036


[^] BOND PRICING: For the Week from Jan. 13 to 17, 2020
-------------------------------------------------------
  Company                    Ticker  Coupon Bid Price   Maturity
  -------                    ------  ------ ---------   --------
24 Hour Fitness
  Worldwide Inc              HRFITW   8.000    45.591   6/1/2022
24 Hour Fitness
  Worldwide Inc              HRFITW   8.000    45.252   6/1/2022
Alta Mesa Holdings LP /
  Alta Mesa Finance
  Services Corp              ALTMES   7.875     0.484 12/15/2024
Approach Resources Inc       AREX     7.000     1.863  6/15/2021
BPZ Resources Inc            BPZR     6.500     3.017   3/1/2049
Bon-Ton Department
  Stores Inc/The             BONT     8.000    10.500  6/15/2021
Bristow Group Inc            BRS      6.250     6.091 10/15/2022
Bristow Group Inc            BRS      4.500    18.197   6/1/2023
California Resources Corp    CRC      8.000    42.475 12/15/2022
California Resources Corp    CRC      5.500    49.547  9/15/2021
California Resources Corp    CRC      8.000    42.664 12/15/2022
Campbell Soup Co             CPB      4.250   102.932  4/15/2021
Chukchansi Economic
  Development Authority      CHUKCH   9.750    50.044  5/30/2020
Chukchansi Economic
  Development Authority      CHUKCH  10.250    50.000  5/30/2020
DFC Finance Corp             DLLR    10.500    67.125  6/15/2020
DFC Finance Corp             DLLR    10.500    67.125  6/15/2020
Dean Foods Co                DF       6.500    17.250  3/15/2023
Dean Foods Co                DF       6.500    16.375  3/15/2023
EP Energy LLC / Everest
  Acquisition Finance Inc    EPENEG   9.375     3.500   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc    EPENEG   8.000     1.750  2/15/2025
EP Energy LLC / Everest
  Acquisition Finance Inc    EPENEG   6.375     0.313  6/15/2023
EP Energy LLC / Everest
  Acquisition Finance Inc    EPENEG   9.375     3.538   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc    EPENEG   8.000     2.890  2/15/2025
Energy Conversion
  Devices Inc                ENER     3.000     7.875  6/15/2013
Exela Intermediate LLC /
  Exela Finance Inc          EXLINT  10.000    47.278  7/15/2023
Exela Intermediate LLC /
  Exela Finance Inc          EXLINT  10.000    47.436  7/15/2023
Federal Home Loan
  Mortgage Corp              FHLMC    2.000    99.681 10/20/2021
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp               FGP      8.625    44.634  6/15/2020
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp               FGP      8.625    51.807  6/15/2020
Fleetwood Enterprises Inc    FLTW    14.000     3.557 12/15/2011
Foresight Energy LLC /
  Foresight Energy
  Finance Corp               FELP    11.500     2.362   4/1/2023
Foresight Energy LLC /
  Foresight Energy
  Finance Corp               FELP    11.500     2.960   4/1/2023
Frontier
  Communications Corp        FTR      8.500    54.453  4/15/2020
Frontier
  Communications Corp        FTR     10.500    44.757  9/15/2022
Frontier
  Communications Corp        FTR      7.125    46.451  1/15/2023
Frontier
  Communications Corp        FTR      8.750    44.882  4/15/2022
Frontier
  Communications Corp        FTR      6.250    44.176  9/15/2021
Frontier
  Communications Corp        FTR      9.250    46.140   7/1/2021
Frontier
  Communications Corp        FTR      8.875    47.867  9/15/2020
Frontier
  Communications Corp        FTR     10.500    44.301  9/15/2022
Frontier
  Communications Corp        FTR     10.500    44.301  9/15/2022
Global Eagle
  Entertainment Inc          ENT      2.750    42.276  2/15/2035
Grizzly Energy LLC           VNR      9.000     6.000  2/15/2024
Grizzly Energy LLC           VNR      9.000     6.000  2/15/2024
High Ridge Brands Co         HIRIDG   8.875     0.339  3/15/2025
Hornbeck Offshore
  Services Inc               HOSS     5.000    25.497   3/1/2021
Jonah Energy LLC / Jonah
  Energy Finance Corp        JONAHE   7.250    28.000 10/15/2025
Jonah Energy LLC / Jonah
  Energy Finance Corp        JONAHE   7.250    27.886 10/15/2025
Lehman Brothers
  Holdings Inc               LEH      6.000     0.403  7/20/2029
MAI Holdings Inc             MAIHLD   9.500    21.000   6/1/2023
MAI Holdings Inc             MAIHLD   9.500    20.342   6/1/2023
MAI Holdings Inc             MAIHLD   9.500    20.300   6/1/2023
MF Global Holdings Ltd       MF       9.000    15.618  6/20/2038
MF Global Holdings Ltd       MF       6.750    15.625   8/8/2016
Mashantucket Western
  Pequot Tribe               MASHTU   7.350    16.000   7/1/2026
McDermott Technology
  Americas Inc /
  McDermott Technology
  US Inc                     MDR     10.625     8.960   5/1/2024
McDermott Technology
  Americas Inc /
  McDermott Technology
  US Inc                     MDR     10.625     8.808   5/1/2024
Murray Energy Corp           MURREN  12.000     0.001  4/15/2024
Murray Energy Corp           MURREN  12.000     0.868  4/15/2024
NWH Escrow Corp              HARDWD   7.500    50.517   8/1/2021
NWH Escrow Corp              HARDWD   7.500    50.517   8/1/2021
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG             NMG      8.000    32.028 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG             NMG      8.750    32.579 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG             NMG      8.000    32.487 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG             NMG      8.750    31.735 10/25/2024
New Gulf Resources LLC/
  NGR Finance Corp           NGREFN  12.250     3.916  5/15/2019
Northwest Hardwoods Inc      HARDWD   7.500    45.000   8/1/2021
Northwest Hardwoods Inc      HARDWD   7.500    44.844   8/1/2021
Novavax Inc                  NVAX     3.750    40.000   2/1/2023
Optimas OE Solutions
  Holding LLC / Optimas OE
  Solutions Inc              OPTOES   8.625    60.250   6/1/2021
Optimas OE Solutions
  Holding LLC / Optimas OE
  Solutions Inc              OPTOES   8.625    60.001   6/1/2021
Pinnacle Operating Corp      PINNOP   9.000    44.920  5/15/2023
Pioneer Energy
  Services Corp              PESX     6.125    23.665  3/15/2022
Powerwave Technologies Inc   PWAV     3.875     0.019  10/1/2027
Powerwave Technologies Inc   PWAV     3.875     0.019  10/1/2027
Pyxus International Inc      PYX      9.875    64.961  7/15/2021
Pyxus International Inc      PYX      9.875    54.000  7/15/2021
Pyxus International Inc      PYX      9.875    65.585  7/15/2021
Renco Metals Inc             RENCO   11.500    24.875   7/1/2003
Rolta LLC                    RLTAIN  10.750    10.386  5/16/2018
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp               AMEPER   7.125    16.898  11/1/2020
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp               AMEPER   7.375    17.000  11/1/2021
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp               AMEPER   7.125    16.898  11/1/2020
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp               AMEPER   7.375    17.000  11/1/2021
Sanchez Energy Corp          SNEC     7.750     4.750  6/15/2021
Sanchez Energy Corp          SNEC     6.125     4.750  1/15/2023
Sears Holdings Corp          SHLD     6.625    11.875 10/15/2018
Sears Holdings Corp          SHLD     8.000     1.300 12/15/2019
Sears Holdings Corp          SHLD     6.625    11.873 10/15/2018
Sears Roebuck
  Acceptance Corp            SHLD     7.500     1.090 10/15/2027
Sears Roebuck
  Acceptance Corp            SHLD     7.000     0.817   6/1/2032
Sears Roebuck
  Acceptance Corp            SHLD     6.750     0.756  1/15/2028
Sears Roebuck
  Acceptance Corp            SHLD     6.500     0.787  12/1/2028
Sempra Texas Holdings Corp   TXU      5.550    13.500 11/15/2014
Stearns Holdings LLC         STELND   9.375    45.422  8/15/2020
Stearns Holdings LLC         STELND   9.375    45.422  8/15/2020
Summit Midstream
  Partners LP                SMLP     9.500    51.000       N/A
Tapstone Energy LLC /
  Tapstone Energy
  Finance Corp               TAPENE   9.750     0.690   6/1/2022
Tapstone Energy LLC /
  Tapstone Energy
  Finance Corp               TAPENE   9.750     0.590   6/1/2022
Techniplas LLC               TECPLS  10.000    85.625   5/1/2020
Techniplas LLC               TECPLS  10.000    84.889   5/1/2020
Teligent Inc/NJ              TLGT     4.750    34.750   5/1/2023
TerraVia Holdings Inc        TVIA     5.000     4.644  10/1/2019
TerraVia Holdings Inc        TVIA     6.000     4.644   2/1/2018
Tesla Energy
  Operations Inc/DE          TSLAEN   3.600    89.886  3/26/2020
Tesla Energy
  Operations Inc/DE          TSLAEN   3.600    89.886  4/23/2020
Tesla Energy
  Operations Inc/DE          TSLAEN   3.600    89.886  5/14/2020
Transworld Systems Inc       TSIACQ   9.500    25.756  8/15/2021
Transworld Systems Inc       TSIACQ   9.500    25.756  8/15/2021
UCI International LLC        UCII     8.625     4.780  2/15/2019
Ultra Resources Inc/US       UPL      7.125     7.419  4/15/2025
Ultra Resources Inc/US       UPL      6.875    11.490  4/15/2022
Ultra Resources Inc/US       UPL      6.875    12.079  4/15/2022
Ultra Resources Inc/US       UPL      7.125     7.181  4/15/2025
Unit Corp                    UNTUS    6.625    53.573  5/15/2021
VIVUS Inc                    VVUS     4.500    85.003   5/1/2020
Windstream Services LLC /
  Windstream Finance Corp    WIN      7.500    15.000   6/1/2022
Windstream Services LLC /
  Windstream Finance Corp    WIN      6.375    12.581   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp    WIN      8.750    14.250 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp    WIN      6.375    13.625   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp    WIN      7.750    13.210 10/15/2020
Windstream Services LLC /
  Windstream Finance Corp    WIN      7.750    12.286  10/1/2021
Windstream Services LLC /
  Windstream Finance Corp    WIN      8.750    12.807 12/15/2024
rue21 inc                    RUE      9.000     1.456 10/15/2021



                            *********

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