/raid1/www/Hosts/bankrupt/TCR_Public/200310.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, March 10, 2020, Vol. 24, No. 69

                            Headlines

450 S. WESTERN: Committee Hires Lewis Brisbois as Counsel
464 OVINGTON LLC: Hires Goldberg Weprin as Bankruptcy Counsel
558 VAN CORTLAND: Hires Tirelli Law Group as Counsel
ABC PM 652: Bayview Plan Payments Extended to 20 Years
ACI WORLDWIDE: S&P Alters Outlook to Stable, Affirms 'BB' ICR

ALPHA GUARDIAN: Hires Stretto as Claims and Noticing Agent
ALPHATEC HOLDINGS: Reports U.S. Product Revenue of $31.1M for Q4
AMERICAN SECURITY DOORS: Seeks Court Approval to Hire Accountant
AMERICAN WORKERS: Seeks to Hire J. Alexander CPA as Auditor
ANDREW CULLEN: Case Summary & 20 Largest Unsecured Creditors

APPLE VALLEY, MN: S&P Affirms B (sf) Rating on 2016B Revenue Bonds
ARETE HEALTHCARE: Unsecured Creditors to Split $75K in Plan
ART VAN FURNITURE: Case Summary & 30 Largest Unsecured Creditors
AVINGER INC: Reports $23 Million Net Loss for 2019
BETTERECYCLING CORP: Seeks to hire Corretjer as Special Counsel

BETTEROADS ASPHALT: Seeks to Hire Corretjer as Special Counsel
BLUE WATER: U.S. Trustee Objects to Pollio Plan & Disclosures
BLUESTEM BRANDS: Case Summary & 30 Largest Unsecured Creditors
BLUESTEM BRANDS: Files Voluntary Chapter 11 Bankruptcy Petition
BMF INC: Hires Hector Eduardo Pedrosa Luna as Attorney

BRILLIANT ENVIRONMENTAL: April 30 Plan Confirmation Hearing Set
BRISTOL HEALTHCARE: Trustee Hires Johnson & Mulroony as Attorney
BUHLER-FREEMAN: U.S. Trustee Objects to Disclosure Statement
CALIFORNIA RESOURCES: Reports Early Results of Exchange Offer
CARMEL MEDICAL: Seeks to Hire Jones Lang LaSalle as Broker

CARMEL MEDICAL: Unsecureds to Recover up to 20% Under CIBM's Plan
CASELLA WASTE: Moody's Assigns B2 Rating to $75MM Solid Waste Bonds
CASELLA WASTE: S&P Assigns 'B' Rating To $40MM Revenue Bonds
COMPASS PUBLIC CHARTER SCHOOL: S&P Rates 2020 Refunding Bonds 'BB'
CONSOL ENERGY: Moody's Affirms B1 CFR & Alters Outlook to Negative

CPI CARD: Incurs $4.4 Million Net Loss in 2019
CYTOSORBENTS CORP: Incurs $19.3 Million Net Loss in 2019
DEERFIELD DAKOTA: Moody's Affirms B2 CFR, Outlok Stable
DEL MONTE FOODS: Moody's Affirms Caa1 CFR & Alters Outlook to Pos.
DEL MONTE FOODS: S&P Rates New Senior Secured Notes 'CCC+'

DILLARD'S INC: S&P Cuts ICR to 'BB' on Deteriorating Profitability
DUNCAN MORGAN: 56% Owner MacGregor Proposes Reorganization Plan
EM POLICIA: March 25 Plan & Disclosure Hearing Set
EVENTIDE CREDIT: Hires Mr. McManigle of MACCO as CRO
FULTON2188: Taps Dahiya Law Offices as Legal Counsel

FURIE OPERATING: Now Proposes Kachemak-Backed Plan
GENCANNA GLOBAL: Seeks to Hire Dentons Bingham as Counsel
GLASS CONTRACTORS: Hires DeMarco-Mitchell as General Counsel
GO-GO'S GREEK: Court Conditionally Approves Disclosure Statement
GOLD COAST: Case Summary & 20 Largest Unsecured Creditors

GREENWAY HEALTH: S&P Downgrades ICR to 'B-'; Outlook Negative
GREENWAY SERVICES: CFSC Wants Administrative Claim Paid
GREENWAY SERVICES: UST Says Plan Not Feasible
H & S TOWING: April 7 Hearing on Disclosure Statement Set
H&B HOLDINGS: Unsecured Creditors to Get $100K to $250K Under Plan

HANJIN INTERNATIONAL: S&P Puts 'B-' ICR on CreditWatch Negative
HEATING AND PLUMBING: Funds Get Balloon Payment in 5 Years
HOVNANIAN ENTERPRISES: Reports $9.1M Net Loss for Q1 2020
IFRESH INC: Receives Subpoena from SEC Requesting Information
IOTA COMMUNICATIONS: To Restate Financials for Period Ended Nov. 30

JAGUAR HEALTH: Secures Capital Through Sale of Royalty Rights
JASON INC: S&P Downgrades ICR to 'CCC'; Outlook Negative
JORTA PROPERTIES: Taps Keller Williams to Sell Sunderland Property
K-9 SPLASH: Seeks to Hire Lancaster & Lancaster as Attorney
KESTREL ACQUISITION: S&P Lowers Senior Secured Debt Rating to 'B+'

KOREAN WESTERN: Hires Broadway Advisors as Financial Advisor
KOREAN WESTERN: Seeks to Hire Gensburg Calandriello as Attorney
KOREAN WESTERN: Seeks to Hire SulmeyerKupetz as Legal Counsel
LA VINAS: Seeks to Defer Plan Hearing Amid Individual Filing
LAROCHE CARRIER: Unsecureds Are Impaired in Plan

LENNAR CORP: S&P Alters Outlook to Positive, Affirms 'BB+' ICR
LEXARIA BIOSCIENCE: Client Will Distribute CBD Beverages in US
LINDLEY FIRE: To Amend Disclosures to Resolve IRS Objection
LITTLE FEET LEARNING: Hires Noblitt & Associates as Accountant
LIVING EPISTLES: June 11 Plan Confirmation Hearing Set

LUCKY BUMS SUBSIDIARY: Hires Bozeman Accounting as Accountant
M & C PARTNERSHIP: April 21 Hearing on Disclosure Statement
MBLA LLC: Seeks to Hire ISOE Commercial as Mortgage Broker
MC LOGGING: Unsecureds Owed $280K to Have 0% Dividend in Plan
MCCLATCHY COMPANY: Seeks to Hire FTI Consulting as CRO

MCDERMOTT TECHNOLOGY: S&P Rates $2.1BB DIP Term Loan 'B'
MEDICAL ASSOCIATES: Case Summary & 20 Largest Unsecured Creditors
MELINTA THERAPEUTICS: Unsecureds to Get 0.8% or 21% in Plan
MILLS FORESTRY: Case Summary & 20 Largest Unsecured Creditors
MOUNTAIN CREEK: Court Confirms Reorganization Plan

NEENAH FOUNDRY: Moody's Lowers CFR to Caa1, Outlook Negative
NORTIS INC: Seeks to Hire Smith Bunday as Accountants
OFFSHORE MARINE: Asks Court to Extend Exclusivity Period to June 1
ON MARINE: Asbestos Claimants Tap Campbell & Levine as Counsel
ON MARINE: Asbestos Claimants Taps Caplin & Drysdale as Counsel

ONCE A DOG: Involuntary Chapter 11 Case Summary
OPP LIQUIDATING: Liquidating Plan Confirmed by Judge
OWENS & MINOR: S&P Lowers ICR to 'B-'; Outlook Negative
PAPA'S GIRL: Trade Claimants to Get 90% in Plan
PAPARDELLE: Owner to Give $45K to Keep Control

PARK AVENUE PIZZA: Seeks to Hire Cushner & Associates as Counsel
PEM FAMILY: Creditors to Have 100% in 36 Months in Plan
PEOPLE WHO CARE: Court Approves Amended Disclosure Statement
PHILIRON INC: Seeks to Hire Penachio Malara as Counsel
PINE CREEK: Liquidating Plan Confirmed by Judge

PR PLUMBING: Seeks to Hire Goldberg Weprin as Counsel
PREMIER LEARNING: Seeks Confirmation of Plan April 7
PRESSURE BIOSCIENCES: Extends Standstill Agreement Until April 6
PRINCETON AVENUE: Disclosure Statement Conditionally Approved
PRINCETON AVENUE: Unsecured Creditors Have 3.1% Under the Plan

PRO-FIT DEVELOPMENT: Seeks to Hire Buddy D. Ford as Legal Counsel
RAYNOR SHINE: Seeks to Hire a Chief Restructuring Officer
RELIANCE MANUFACTURING: Hires RCM Law Office
RELIANCE MANUFACTURING: Taps Del Valle Realty as Real Estate Agent
REMARK HOLDINGS: Signs $30M Purchase Agreement with Aspire Capital

REMNANT OIL: 3-2-1 Partners Objects to Disclosure Statement
RWS CHARTER: Seeks to Hire Richardson Maples as Special Counsel
S&D LONGHORN: Court Approves Disclosure Statement
SAI SB CENTER: U.S. Trustee Objects to Disclosure Statement
SCHAEFER AMBULANCE: De Minimus Cash for Unsecureds in Plan

SGR WINDDOWN: Unsecureds Projected to Recover 0.5% to 3.5% in Plan
ST. CHARLES PARISH: S&P Alters Debt Rating Outlook to Positive
STANFORD JONES: Seeks to Hire Michael E. Bybee as Legal Counsel
STEM HOLDINGS: 7LV CEO Joins Board of Directors
STEM HOLDINGS: Closes Acquisition of Seven Leaf

STERICYCLE INC: S&P Lowers Senior Unsecured Debt Rating to 'BB-'
SUNESIS PHARMACEUTICALS: Samsara BioCapital Reports 5.3% Stake
SWEETPEA'S TABLE: Seeks to Hire Armistead Law as Legal Counsel
SWEETPEA'S TABLE: Seeks to Hire Craig M. Geno as Legal Counsel
TEARLAB CORP: Reports $5.4 Million Net Loss for 2019

TENDERLEAF VILLAGE: Hires Colliers International as Appraiser
TIMBER MILLING: Hires Edward Kolasinski as Accountant
TIMBER MILLING: Seeks to Hire Steinhilber Swanson as Counsel
TODAY'S KIDS: Court Confirms Plan of Reorganization
TONKA INTERNATIONAL: Case Summary & 20 Largest Unsecured Creditors

UNITED EMERGENCY: April 1 Plan & Disclosures Hearing Set
US FOODS: S&P Puts 'BB+' ICR on Watch Negative on Smart Acquisition
VESTAVIA HILLS: Seeks to Hire Campbell Partners as Special Counsel
VIA AIRLINES: John Springhorn Objects to Amended Disclosures
VIA AIRLINES: N251YV & Powwow Say Plan Not Feasible

VIA AIRLINES: Seeks to Defer Plan Hearing to Resolve Objections
VIA AIRLINES: U.S. Trustee Objects to Plan & Disclosure Statement
VIA AIRLINES: United States of America Objects to Disclosure & Plan
VINE OIL: Moody's Lowers CFR to Caa3, Outlook Negative
WATERTECH HOLDINGS: Seeks to Hire McCarthy Reynolds as Counsel

WC 56 EAST AVENUE: Hires Ciardi Ciardi as Special Counsel
WHITING PETROLEUM: S&P Downgrades ICR to 'CCC+'; Outlook Negative
WINDSTREAM HOLDINGS: Enters Into Amendment to Plan Support Deal
YINGLI GREEN: Four Independent Directors Resign
ZUBRAS ELECTRIC:Taps Vincent Serafino as Special Counsel

[^] Large Companies with Insolvent Balance Sheet

                            *********

450 S. WESTERN: Committee Hires Lewis Brisbois as Counsel
---------------------------------------------------------
The Official Committee of Unsecured Creditors of 450 S. Western,
LLC seeks authorization from the U.S. Bankruptcy
Court for the Central District of California to retain Lewis
Brisbois Bisgaard & Smith, LLP, as bankruptcy counsel to the
Committee.

The Committee requires Lewis Brisbois to:

     a. advise the Committee concerning its rights, powers, and
responsibilities under the Bankruptcy Code;

     b. provide aid and assistance in dealing with the Debtor in
the administration of the bankruptcy case, advice in communicating
with the Committee's constituents regarding significant matters in
the case;

     c. assist and advise the Committee in any proposed sale of the
Debtor's assets;

     d. provide representation in all negotiations and proceedings
involving the Debtor, creditors, and other parties in interest in
matters relating to the administration of the estate, terms of the
Debtor's Chapter 11 plan of reorganization or liquidation,
confirmation of the Chapter 11 plan, and all other legal aspects of
the Debtor's Chapter 11 case;

   e. assist the Committee's investigation of the acts, conduct,
assets, liabilities and financial condition of the Debtor and of
the operation of the Debtor's business and any other matters
relevant to the bankruptcy case;

   f. assist the Committee in requesting the appointment of a
trustee or examiner, or conversion or dismissal of the Chapter 11
case, should such actions be necessary;

   g. represent the Committee in all hearings and other
proceedings;

   h. review and analyze all applications, orders, financial
statements, and schedules of the Debtor and advise the Committee
accordingly;

   i. assist the Committee in the preparation of agreements,
motions, applications, responses, orders, complaints, and any other
pleadings necessary to further the Committee's interests and
objectives; and

   j. perform such other legal services as the Committee may
require under the circumstances of the bankruptcy case to advance
the Committee's interests in accordance with the powers and duties
established under the Bankruptcy Code.

Lewis Brisbois will be paid at these hourly rates:

     Attorneys               $395 to $500
     Paraprofessionals           $150

     Lovee D. Sarenas        $450
     Amy L. Goldman          $500

Lewis Brisbois will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Lovee Sarenas, a partner at Lewis Brisbois Bisgaard, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

Lewis Brisbois can be reached at:

     Lovee Sarenas, Esq.
     Amy L. Goldman, Esq.
     LEWIS BRISBOIS BISGAARD & SMITH, LLP
     633 West 5th Street, Suite 4000
     Los Angeles, CA 90071
     Tel: (213) 250-1800
     Fax: (213) 250-7900
     E-mail: Lovee.Sarenas@lewisbrisbois.com
             Amy.Goldman@lewisbrisbois.com
            
              About 450 S. Western

450 S. Western, LLC, is a single asset real estate debtor (as
defined in 11 U.S.C. Section 101(51B)).

450 S. Western sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 20-10264) on Jan. 10, 2020.  At
the time of the filing, the Debtor disclosed assets of between $50
million and $100 million and liabilities of the same range.  Judge
Ernest M. Robles oversees the case.  The Debtor tapped Arent Fox,
LLP as its legal counsel, and Wilshire Partners of CA, LLC as its
financial advisor.

The Office of the U.S. Trustee on Feb. 4, 2020, appointed three
creditors to serve on the official committee of unsecured creditors
in the Debtor's case.


464 OVINGTON LLC: Hires Goldberg Weprin as Bankruptcy Counsel
-------------------------------------------------------------
464 Ovington LLC seeks authority from the United States Bankruptcy
Court for the Eastern District of New York (Brooklyn) to hire
Goldberg Weprin Finkel Goldstein LLP as its bankruptcy counsel.

Services to be rendered by Goldberg Weprin are:

     a. provide the Debtor with necessary legal advice in
connection with the Chapter 11 case and its responsibilities and
duties as a debtor-in-possession;

     b. represent the Debtor in all proceedings before the
Bankruptcy Court and/or the United States Trustee;

     c. review and prepare all necessary legal papers, petitions,
orders,  applications, motions, reports and plan documents on the
Debtor's behalf;

     d. assist the Debtor in negotiations with Deutsch Bank and
Courchevel;

     e. perform all other legal services for the Debtor which may
be necessary to obtain a successful conclusion of the Chapter 11
case.

The Firm's current billing rates for bankruptcy and real estate
matters are $575 per hour for partner time, and between $275 to
$425 for associate time.

Goldberg Weprin will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Kevin J. Nash, a partner at Goldberg Weprin, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Goldberg Weprin can be reached at:

     Kevin J. Nash, Esq.
     GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
     1501 Broadway
     New York, NY 10036
     Tel: (212) 221-57000

                   About 464 Ovington LLC

464 Ovington LLC is engaged in activities related to real estate.
The Debtor is the owner of certain .2 acre lot, improved by a two
story two-family house located at 464 Ovington Avenue, Brooklyn,
NY, which it acquired on or about March 30, 2016, following a
foreclosure sale from the foreclosing third mortgagee, known as
Congregation Imrei Yehuday.

464 Ovington LLC filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 19-46838) on Nov. 13,
2019. In the petition signed by Tim Ziss, manager, the Debtor
estimated $1,300,537 in assets and $1,432,018 in liabilities. The
firm is represented by Kevin J. Nash, Esq. at GOLDBERG WEPRIN
FINKEL GOLDSTEIN LLP.


558 VAN CORTLAND: Hires Tirelli Law Group as Counsel
----------------------------------------------------
558 Van Cortland LLC, seeks authority from the U.S. Bankruptcy
Court for the Southern District of New York to employ Tirelli Law
Group LLC, as bankruptcy counsel to the Debtor.

558 Van Cortland requires Tirelli Law Group to:

   a. advise the Debtor concerning the conduct of the
      administration of the bankruptcy case;

   b. advise and prepare all necessary applications and motions
      required to resolve the pending controversy concerning
      mortgages on the Debtor's properties as listed in the
      Debtor's Chapter 11 petition and schedules;

   c. prepare all necessary applications and motions as required
      under the Bankruptcy Code, Federal Rules of Bankruptcy
      Procedure, and Local Bankruptcy Rules;

   d. prepare a disclosure statement and plan of reorganization;
      and

   e. perform all other legal services that are necessary to the
      administration of the case.

Tirelli Law Group will be paid at these hourly rates:

     Linda Tirelli, Partner           $500
     Associates                       $350
     Paralegals                       $200

Tirelli Law Group will be paid a retainer in the amount of
$18,000.

Tirelli Law Group will also be reimbursed for reasonable
out-of-pocket expenses incurred.

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

Tirelli Law Group can be reached at:

     Linda Tirelli, Esq.
     TIRELLI LAW GROUP
     50 Main Street, Suite 1265
     White Plains, NY 10606
     Tel: (914) 732-3222
     E-mail: LTirelli@TW-LawGroup.com

                    About 558 Van Cortland

558 Van Cortland LLC, based in Spring Valley, NY, filed a Chapter
11 petition (Bankr. S.D.N.Y. Case No. 19-23876) on Oct. 23, 2019.
In the petition signed by Dov Goldman, member, the Debtor was
estimated to have $500,000 to $1 million in assets and $1 million
to $10 million in liabilities.  The Hon. Robert D. Drain oversees
the case.  Linda Tirelli, Esq., at Tirelli Law Group LLC, serves as
bankruptcy counsel.




ABC PM 652: Bayview Plan Payments Extended to 20 Years
------------------------------------------------------
ABC PM 652 S Sunset LLC filed a Fourth Amended Disclosure Statement
in support of its Chapter 11 Plan of Reorganization.

According to the Debtor, lender Bayview Financial Services made an
apparent offer to settle its impaired secured and general unsecured
claims.  But Bayview withdrew after Debtor filed its 3rd Amended
Disclosure Statement and Plan -- which incorporated many of the
financial terms of that offer.

According to the Fourth Amended Disclosure Statement, Bayview's
Claim No. 2  reveals a balance of $1,525,173.  The Court Ordered
Valuation for the subject West Covina business property is
$1,374,000.  On this basis, Bayview’s Claim is undersecured.  The
Debtor has made or will have made 10 post-petition payments of
$9,018.83 per Bayview Note from August through May, 2020 by the
estimated Effective Date of the Plan, May 2020.  These payments
total an estimated $90,188.30.

In addition, Bayview is not entitled to postpetition interest for
its undersecured claim.  United Savings Ass'n v. Timbers, 484 U.S.
365 (1988); 11 U.S.C. 502(b).  As such, the Debtor deducts the
amount of $90,188 from Bayview's secured claim of $1,374,000 for a
total of $1,283.812.  The Debtor therefore calculates its monthly
Plan Payment to Bayview in the amount of $1,283,812.  Finally, all
documentation to date indicates that the West Covina property has
increased in value, not decreased, during the pendency of this
case.  

According to the Fourth Amended Disclosure Statement Bayview's
secured claim of $1,283,812 ($1,374,000 less $90,188) will be paid
$9,420 per month for 20 years, with a balloon payment thereafter.
In the alternative, if the Court rules that Debtor's Impaired Claim
should be $1,374,000 for purposes of repayment (without deduction
of $90,188) the monthly payment will become $10,082.

In the Third Amended Disclosure Statement, Bayview would receive
$8,135 per month for 10 years, and will have a balloon payment for
the principal of the loan following the 120 monthly payments.

While the Third Amended Disclosure Statement provided that Bayview
will waive its general unsecured claims, the Fourth Amended
Disclosure Statement provides for payment of Bayview's general
unsecured claims.

Bayview's $151,173 general unsecured claim in Class 3 will be paid
5% of its claim or $7,559 through payments of $125.98 per month for
60 months (paid quarterly).

A full-text copy of the Fourth Amended Disclosure Statement dated
Feb. 24, 2020, is available at https://tinyurl.com/yx4ld4v4 from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     John H. Bauer, Esq.; SBN 91471
     Financial Relief Legal Advocates, Inc.
     56925 Yucca Trail, #512
     Yucca Valley, CA 92284
     Telephone (714) 319-3446

                  About ABC PM 652 S Sunset

ABC PM 652 S Sunset LLC is a privately held company that provides
property management services.  ABC PM 652 S Sunset, filed a Chapter
11 petition (Bankr. C.D. Cal. Case No. 19-16004) on May 22, 2019.
In the petition signed by Juana M. Roman, managing member, the
Debtor was estimated to have $1 million to $10 million in both
assets and liabilities. Judge Barry Russell oversees the case.
John H. Bauer, Esq., at Financial Relief Legal Advocates, Inc., is
the Debtor's bankruptcy counsel.


ACI WORLDWIDE: S&P Alters Outlook to Stable, Affirms 'BB' ICR
-------------------------------------------------------------
S&P Global Ratings revised its outlook on ACI Worldwide Inc. to
stable from negative and affirmed its 'BB' issuer credit rating.

At the same time, S&P affirmed its 'BB-' issue-level rating on the
company's senior unsecured notes. S&P's '5' recovery rating on the
notes remains unchanged.

The stable outlook reflects S&P's expectation that ACI will reduce
its adjusted leverage to approximately 3x by the end of 2020 on
solid transaction growth, margin expansion on synergy realization,
modest debt repayment, and a stable customer base.

Stronger-than-expected growth, margin expansion and debt repayment
suggest a focus on deleveraging. S&P now sees diminished near-term
risks for ACI Worldwide and anticipates a clearer path to
deleveraging since the firm's announcement of Speedpay. In S&P's
view, there are few significant factors that have contributed to
its reassessment of the outlook. Firstly, ACIW's anticipated
integration of the SpeedPay acquisition, has been progressing as
planned. The Company has experienced solid margin expansion as it
combines the front end of SpeedPay with the back-end of ACI, and
S&P now expects diminished execution risk going forward.

Accordingly, S&P now anticipates additional operating margin
improvement through 2020. Secondly, the company has also repaid
debt faster than anticipated with fourth quarter debt repayments
exceeding $35 million and fiscal 2019 debt repayments exceeding $70
million. Finally, on Feb. 27, 2020, ACI Worldwide reported fourth
quarter and full year results that were better than S&P's
expectations on both organic revenue growth and EBITDA margins. In
addition, the company reiterated its 2020 guidance of $425
million-$445 million and continued to prioritize debt repayments
ahead of share repurchases. Accordingly, S&P views these
developments as notable credit positives.

The stable outlook reflects S&P's expectation that ACI's solid
transaction growth and stable customer base will support a
mid-single-digit percent increase in its organic revenue in 2020.
S&P also anticipates modest EBITDA margin expansion driven by the
realization of acquisition synergies. The rating agency expects the
company's revenue growth rates to normalize to the low- to
mid-single digit percent range in 2021 and forecast that its
leverage will improve to the mid-2x area by the end of 2021.

"We could lower our rating on ACI if competitive pressures or high
customer attrition lead to continued organic revenue declines, if
operational missteps result in significant EBITDA margin
compression, or if the company adopts a more aggressive financial
policy such that its leverage approaches 4.0x. Given the
consolidation trends in its industry, the potential for additional
tuck-in acquisitions represents a notable downside risk," S&P
said.

"Given ACI's relatively modest scale and free cash flow generation,
we could raise our rating on the company if it strengthens its
market position and experiences stronger-than-expected organic
growth while sustaining leverage of less than 3x," the rating
agency said.


ALPHA GUARDIAN: Hires Stretto as Claims and Noticing Agent
----------------------------------------------------------
Alpha Guardian, a Nevada Corporation, and its debtor-affiliates
seek authority from the U.S. Bankruptcy Court for the District of
Nevada to employ Stretto, as claims noticing and solicitation agent
to the Debtors.

Alpha Guardian requires Stretto to:

   (a) assist the Debtor with the preparation and distribution of
       all required notices and documents in accordance with the
       Bankruptcy Code and the Bankruptcy Rules in the form and
       manner directed by the Debtor and/or the Court, including:
       (i) notice of any claims bar date, (ii) notice of any
       proposed sale of the Debtor's assets, (iii) notices of
       objections to claims and objections to transfers of
       claims, (iv) notices of any hearings on a disclosure
       statement and confirmation of any plan of reorganization,
       including under Bankruptcy Rule 3017(d), (v) notice of the
       effective date of any plan, and (vi) all other notices,
       orders, pleadings, publications and other documents as the
       Debtor, Court, or Clerk may deem necessary or appropriate
       for an orderly administration of this chapter 11 case;

   (b) maintain an official copy of the Debtor's schedules of
       assets and liabilities and statements of financial affairs
       (collectively, the "Schedules"), listing the Debtor's
       known creditors and the amounts owed thereto;

   (c) maintain (i) a list of all potential creditors, equity
       holders and other parties-in-interest and (ii) a "core"
       mailing list consisting of all parties described in
       Bankruptcy Rule 2002(i), (j) and (k) and those parties
       that have filed a notice of appearance pursuant to
       Bankruptcy Rule 9010; update and make said lists available
       upon request by a party-in-interest or the Clerk;

   (d) furnish a notice to all potential creditors of the last
       date for filing proofs of claim and a form for filing a
       proof of claim, after such notice and form are approved by
       the Court;

   (e) maintain a post office box or address for receiving claims
       and returned mail, and process all mail received;

   (f) for all notices, motions, orders or other pleadings or
       documents served, prepare and file or cause to be filed
       with the Clerk an affidavit or certificate of service
       within seven (7) days of service which includes (i) either
       a copy of the notice served or the docket number(s) and
       title(s) of the pleading(s) served, (ii) a list of persons
       to whom it was mailed (in alphabetical order) with their
       addresses, (iii) the manner of service, and (iv) the date
       served;

   (g) receive and process all proofs of claim received,
       including those received by the Clerk, check said
       processing for accuracy and maintain the original proofs
       of claim in a secure area;

   (h) provide an electronic interface for filing proofs of
       claim;

   (i) maintain the official claims register (the "Claims
       Register") on behalf of the Clerk; upon the Clerk's
       request, provide the Clerk with a certified, duplicate
       unofficial Claims Register; and specify in the Claims
       Register the following information for each claim
       docketed: (i) the claim number assigned, (ii) the date
       received, (iii) the name and address of the claimant and
       agent, if applicable, who filed the claim, (iv) the
       address for payment, if different from the notice address;
       (v) the amount asserted, (vi) the asserted
       classification(s) of the claim (e.g., secured, unsecured,
       priority, etc.), and (vii) any disposition of the claim;

   (j) implement necessary security measures to ensure the
       completeness and integrity of the Claims Register and the
       safekeeping of the original claims;

   (k) record all transfers of claims and provide any notices of
       such transfers as required by Bankruptcy Rule 3001(e);

   (l) relocate, by messenger or overnight delivery, all of the
       court-filed proofs of claim to the offices of Prime Clerk,
       not less than weekly;

   (m) monitor the Court's docket for all notices of appearance,
       address changes, and claims-related pleadings and orders
       filed and make necessary notations on and/or changes to
       the claims register and any service or mailing lists,
       including to identify and eliminate duplicative names and
       addresses from such lists;

   (n) identify and correct any incomplete or incorrect addresses
       in any mailing or service lists;

   (o) assist in the dissemination of information to the public
       and respond to requests for administrative information
       regarding this chapter 11 case as directed by the
       Debtor or the Court, including through the use of a case
       website and/or call center;

   (p) comply with applicable federal, state, municipal, and
       local statutes, ordinances, rules, regulations, orders,
       and other requirements;

   (q) provide docket updates via email to parties who subscribe
       for such service on the Debtors' case website;

   (r) if this chapter 11 case is converted to a case under
       chapter 7 of the Bankruptcy Code, contact the Clerk's
       office within three (3) days of notice to Prime Clerk of
       entry of the order converting the case;

   (s) thirty (30) days prior to the close of this chapter 11
       case, to the extent practicable, request that the Debtor
       submit to the Court a proposed order dismissing Prime
       Clerk as claims, noticing, and solicitation agent and
       terminating its services in such capacity upon completion
       of its duties and responsibilities and upon the
       closing of this chapter 11 case;

   (t) within seven (7) days of notice to Prime Clerk of entry of
       an order closing this chapter 11 case, provide to the
       Court the final version of the Claims Register as of
       the date immediately before the close of the case;

   (u) at the close of these chapter 11 cases: (i) box and
       transport all original documents, in proper format, as
       provided by the Clerk, to (A) the Philadelphia Federal
       Records Center, 14700 Townsend Road, Philadelphia, PA
       19154, or (B) any other location requested by the Clerk;
       and (ii) docket a completed SF-135 Form indicating the
       accession and location numbers of the archived claims;

   (v) assist the Debtor with plan-solicitation services
       including: (i) balloting, (ii) distribution of applicable
       solicitation materials, (iii) tabulation and calculation
       of votes, (iv) determining with respect to each ballot
       cast, its timeliness and its compliance with the
       Bankruptcy Code, Bankruptcy Rules, and procedures ordered
       by this Court; (v) preparing an official ballot
       certification and testifying, if necessary, in support of
       the ballot tabulation results; and (vi) in connection with
       the foregoing services, process requests for documents
       from parties in interest, including, if applicable,
       brokerage firms, bank back-offices and institutional
       holders;

   (w) assist with the preparation of the Debtor's schedules of
       assets and liabilities and statements of financial affairs
       and gather data in conjunction therewith;

   (x) assist Debtors with plan-solicitation services including:
       (i) balloting, (ii) distribution of applicable
       solicitation materials, (iii) tabulation and calculation
       of votes, (iv) determining with respect to each ballot
       cast, its timeliness and its compliance with the
       Bankruptcy Code, Bankruptcy Rules, and procedures ordered
       by this  Court; (v) preparing an official ballot
       certification and testifying, if necessary, in support of
       the ballot tabulation results; and (vi) in connection with
       the foregoing services, process requests for documents
       from parties in interest, including, if applicable,
       brokerage firms, bank back-offices and institutional
       holders;

   (y) provide a confidential data room, if requested; and

   (z) provide such other processing, solicitation, balloting,
       and other administrative services described in the
       Engagement Agreement, that may be requested from time to
       time by the Debtors, the Court, or the Clerk.

Stretto will be paid at these hourly rates:

     Director of Solicitation                  $210
     Solicitation Associate                    $190
     COO and Executive VP                      No charge
     Director                                $175-$210
     Associate/Senior Associate               $65-$165
     Analyst                                  $30-$50

Stretto will be paid a retainer in the amount of 25,000.

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

Sheryl Betance, managing director of corporate restructuring of
Stretto, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

Stretto can be reached at:

     Sheryl Betance
     STRETTO
     410 Exchange, Ste. 100
     Irvine, CA 92602
     Tel: (714) 716-1872
     E-mail: sheryl.betance@stretto.com

                     About Alpha Guardian

Established in July 2017, Alpha Guardian --
https://www.alphaguardian.com – provides consumers with secure
storage solutions. Its products are sold to major retailers across
the United States under the Cannon Safe, Stack-On and GunVault
brands, all of which are designed to fill unique consumer needs.
The company operates manufacturing and distribution facilities in
the U.S. and Mexico and has employees in multiple countries.

Cannon Safe -- https://www.cannonsafe.com -- is a manufacturer of
large-scale gun safes and secure home storage solutions. Since
1965, its focus has been on manufacturing safes to protect prized
possessions.

GunVault -- https://www.gunvault.com -- offers a wide range of gun
safes including biometric safes, pistol safes, and portable safes.

Stack-On -- https://www.stack-on.com -- manufactures and
distributes gun security products.

Alpha Guardian, a Nevada corporation, based in Henderson, NV, filed
a Chapter 11 petition (Bankr. D. Nev. Lead Case No. 20-11016) on
Feb. 24, 2020.

The Hon. Bruce T. Beesley oversees the case.

In the petition signed by CRO Nicholas D. Rubin, the Debtor was
estimated to have $10 million to $50 million in assets and $100
million to $500 million in liabilities.

The Debtor tapped GARMAN TURNER GORDON LLP, as bankruptcy counsel;
STRETTO, as claims noticing and solicitation agent; and FORCE TEN
PARTNERS, LLC, as chief restructuring officer.


ALPHATEC HOLDINGS: Reports U.S. Product Revenue of $31.1M for Q4
----------------------------------------------------------------
Alphatec Holdings, Inc.'s 2019 and Recent Commercial and Product
Highlights

   * Increased the percent of revenue driven by new products to
     48% in the fourth quarter of 2019 and 37% for the full year
     2019

   * Advanced clinical distinction with 12 new product launches

   * Grew revenue per case by over 20% year-over-year in the
     fourth quarter 2019 and by 17% year-over-year in the full
     year 2019

   * Continued to make significant progress transforming the
     sales network, generating revenue growth from strategic    
     distribution partners of over 40% compared to fourth quarter

     2018

   * Launched the SafeOp Neural Monitoring System, the first
     reflection of the AlphaInformatiX platform

   * Received FDA 510(k) clearance for 6 products

   * Announced an agreement to acquire EOS Imaging, S.A.,
     adding unprecedented spine imaging and anatomical modeling
     proficiencies to the AlphaInformatiX platform

   * Secured a new capital commitment of up to $160 million to
     refinance existing debt and fund the proposed acquisition of  

     EOS

"2019 was a strong year of execution," said Pat Miles, chairman and
chief executive officer.  "We drove nearly 30% U.S. revenue growth
by delivering on our commitments to create clinical distinction,
revitalize the sales channel and compel surgeon adoption."  "We are
building on that momentum in 2020," Miles added.  "With our
recently announced agreement to acquire EOS imaging, we are
significantly enhancing our ability to inform spine surgery,
improve clinical decisions and drive better patient-specific
outcomes.  The future is exceptionally bright for spine's Organic
Innovation Machine!"

          Comparison of 2019 Financial Results to 2018

U.S. product revenue for the fourth quarter 2019 was $31.1 million,
up 35% compared to $23.0 million in the fourth quarter 2018. U.S.
product revenue for the full year 2019 was $108.2 million, up 29%
compared to $83.7 million in the full year 2018. Growth was driven
by the strength of new product introductions and the expansion of
the strategic distribution channel, which generated 88% of U.S.
revenue in 2019, up from 80% in 2018. Revenue growth generated by
strategic distributors continues to offset revenue impacts
associated with transitioning or discontinuing legacy distributor
relationships.

U.S. gross profit and gross margin for the fourth quarter 2019 were
$22.1 million and 71.1%, respectively, compared to $16.5 million
and 71.6%, respectively, for the fourth quarter 2018. U.S. gross
profit and gross margin the full year 2019 were $77.2 million and
71.4%, respectively, compared to $62.7 million and 75.0%,
respectively, for the full year 2018. U.S. gross margin was
impacted by increased non-cash excess and obsolete write-offs
related to legacy products.  On a non-GAAP basis, excluding
non-cash excess and obsolete charges, U.S. gross margin was 78.1%
in the fourth quarter of 2019, compared to 79.1% in the fourth
quarter of 2018, and 79.3% for the full year 2019, compared to
79.5% in 2018.

Total operating expenses for the fourth quarter 2019 were $36.7
million, reflecting an increase of $12.4 million compared to $24.3
million in the fourth quarter 2018.  Total operating expenses for
the full year 2019 were $124.9 million, reflecting an increase of
$39.2 million compared to $85.7 million in the full year 2018.

On a non-GAAP basis, excluding restructuring charges, stock-based
compensation, transaction-related expenses, litigation-related
expenses, fair value adjustments, and a 2018 gain on settlement,
total operating expenses in the fourth quarter 2019 increased to
$29.2 million from $20.1 million in 2018, and increased to $105.2
million for the full year 2019 from $77.2 million in 2018.  The
increases were attributable to increased organic product
development, the support of new product launches, variable selling
expenses and continued investment in the sales channel.

GAAP Operating loss for the fourth quarter 2019 was $14.5 million,
compared to a loss of $7.7 million for the fourth quarter 2018, an
increase of $6.8 million.  The increase includes $3.5 million
attributable to non-cash stock-based compensation,
litigation-related expenses, and restructuring.  GAAP operating
loss for the full year 2019 was $47.3 million, compared to a loss
of $22.4 million for the full year 2018, an increase of $24.8
million.  The increase includes $7.2 million attributable to
non-cash stock-based compensation, litigation-related expenses, and
restructuring.

Non-GAAP Adjusted EBITDA, which excludes stock-based compensation,
fair value adjustments, litigation-related expenses, restructuring,
transaction-related expenses, non-cash excess and obsolescence
charges and a 2018 gain on settlement, was a loss of $2.6 million
in the fourth quarter 2019, compared to earnings of $0.04 million
in the fourth quarter 2018, and a loss of $11.2 million for the
full year 2019, compared to a loss of $3.3 million in the full year
2018.

Current and long-term debt includes $45.0 million in term debt and
$12.8 million outstanding under the Company's revolving credit
facility at Dec. 31, 2019 compared to $35.0 million in term debt
and $11.0 million outstanding under the Company's revolving credit
facility at Dec. 31, 2018.

Cash and cash equivalents were $47.1 million at Dec. 31, 2019,
compared to $29.1 million reported at Dec. 31, 2018.

                     2020 Financial Outlook

ATEC expects total 2020 revenue between $130.0 million and $134.0
million, with expected U.S. product revenue between $128.0 and
$131.0 million.  Guidance contemplates U.S. revenue growth of 19%
to 21% compared to 2019.  The company will update guidance to
reflect the impact of the proposed acquisition of EOS when the
transaction closes, which is expected in the third quarter of
2020.

                   About Alphatec Holdings, Inc.

Alphatec Holdings, Inc. (ATEC) (www.atecspine.com), through its
wholly-owned subsidiaries, Alphatec Spine, Inc. and SafeOp
Surgical, Inc., is a medical device company dedicated to
revolutionizing the approach to spine surgery through clinical
distinction.  ATEC architects and commercializes approach-based
technology that integrates seamlessly with the SafeOp Neural
InformatiX System to provide real-time, objective nerve information
that can enhance the safety and reproducibility of spine surgery.

Alphatec reported a net loss attributable to common shareholders of
$42.46 million for the year ended Dec. 31, 2018, compared to a net
loss attributable to common shareholders of $2.29 million for the
year ended Dec. 31, 2017.  For the nine months ended Sept. 30,
2019, the Company reported a net loss of $39.97 million.  As of
Sept. 30, 2019, Alphatec had $178.28 million in total assets,
$31.58 million in total current liabilities, $51.09 million in
long-term debt (less current portion), $1.26 million in operating
lease liability, $13.08 million in other long-term liabilities,
$23.60 million in redeemable preferred stock, and $57.65 million in
total stockholders' equity.

Alphatec said in its Quarterly Report for the period ended Sept.
30, 2019 that, "The Company has incurred significant net losses
since inception and has relied on its ability to fund its
operations through revenues from the sale of its products, equity
financings and debt financings.  As the Company has historically
incurred losses, successful transition to profitability is
dependent upon achieving a level of revenues adequate to support
the Company's cost structure.  Operating losses and negative cash
flows are expected to continue for at least the next year as the
Company continues to incur costs related to the execution of its
operating plan and introduction of new products.  In the future,
the Company may need to seek additional funds from public and
private equity or debt financings or other sources to fund its
projected operating requirements.  However, there is no guarantee
that the Company will be able to obtain further financing, or do so
on reasonable terms.  If the Company is unable to raise additional
funds on a timely basis, or at all, it would be materially
adversely affected."


AMERICAN SECURITY DOORS: Seeks Court Approval to Hire Accountant
----------------------------------------------------------------
American Security Doors Inc. seeks authority from the U.S.
Bankruptcy Court for the District of Puerto Rico to hire an
accountant to assess market trends and prepare its monthly
operating reports and projections of sales.

The Debtor proposes to employ Anibal Ortiz, an accountant based in
Cabo Rojo, P.R., and pay a monthly fee of $300.

Anibal Ortiz is a disinterested person within the meaning of
Section 101(14) of the Bankruptcy Code.

The accountant holds office at:

     Anibal Ortiz Ortiz, Ph.D.
     P.O. Box 841
     38 Calle Ruiz Belvis
     Cabo Rojo, PR 00623
     Phone: (787) 695-9884
     Email: ate.anibalortiz@gmail.com

                   About American Security Doors

American Security Doors Inc. specializes in the protection and
security of shops, industries and residences.

American Security Doors filed a voluntary Chapter 11 petition
(Bankr. D.P.R. Case No. 19-05840) on Oct. 8, 2019, listing under $1
million in both assets and liabilities.  Judge Edward A. Godoy
oversees the case.  Nydia Gonzalez Ortiz, Esq., at the Law Offices
of Santiago & Gonzalez Law, LLC, is the Debtor's legal counsel.


AMERICAN WORKERS: Seeks to Hire J. Alexander CPA as Auditor
-----------------------------------------------------------
American Workers Insurance Services, Inc., and its-debtor
affiliates seek authority from the U.S. Bankruptcy Court for the
Northern District of Texas to employ J. Alexander CPA, LLC, as
auditor to the Debtor.

American Workers requires J. Alexander CPA to conduct financial
audits necessary for the maintenance of the Debtors' third party
administrator license in Florida and other states as necessary.

J. Alexander CPA will be paid at these hourly rates:

     Josh Alexander          $200
     Doug Williams           $150

J. Alexander CPA will also be reimbursed for reasonable
out-of-pocket expenses incurred.

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

J. Alexander CPA can be reached at:

     Josh Alexander
     J. ALEXANDER CPA, LLC
     5050 Quorum Drive, Suite 700
     Dallas, TX 75254
     Tel: (636) 519-1110

           About American Workers Insurance Services

American Workers Insurance Services, Inc., is a health insurance
agency in Rockwall, Texas.

Association Health Care Management, Inc., doing business as Family
Care, provides health care services.  AHCM offers assistance,
nursing, patient care, rehabilitation, and dental services.

AWIS and AHCM sought Chapter 11 protection (Bankr. N.D. Tex. Case
No. 19-44208 and 19-44209) on Oct, 14, 2019 in Fort Worth, Texas.
The petitions were signed by Harold Lyndon Brock, Jr., president of
American Workers Insurance, and Landon Jordan, chief executive
officer of Association Health Care.

On the petition date, AWIS was estimated to have $50 million to
$100 million in assets, and $10 million to $50 million in
liabilities; AHCM was estimated to have between $50 million and
$100 million in assets, and between $10 million and $50 million in
liabilities.  The Hon. Mark X. Mullin is the case judge for Debtor
AWIS' case, and Hon. Edward L. Morris for Debtor AHCM's case.

Forshey & Prosto, LLP, serves as counsel to both Debtors.



ANDREW CULLEN: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Andrew Cullen, LLC
           DBA Cullen Electric
        948 Old St. Rt. 74
        Cincinnati, OH 45245

Business Description: Andrew Cullen, LLC --
                      https://www.cullenelectriccincinnati.com --
                      provides residential electrical contracting
                      services to the Greater Cincinnati area;
                      including all of Clermont County, Hamilton
                      County, Southern Warren County (South
                      Lebanon to I-275), and portions of Butler
                      County (Liberty Township and West Chester).

Chapter 11 Petition Date: March 9, 2020

Court: United States Bankruptcy Court
       Southern District of Ohio

Case No.: 20-10728

Judge: Hon. Jeffery P. Hopkins

Debtor's Counsel: Christopher Travis, Esq.
                  KEEGAN & CO. ATTORNEYS, LLC
                  4440 Glen Este-Withamsville Road
                  Suite 350
                  Cincinnati, OH 45245
                  Tel: (513) 752-3900
                  E-mail: christravisbook@yahoo.com

Total Assets: $164,943

Total Liabilities: $1,550,937

The petition was signed by Andrew Cullen, 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/PfzK2a


APPLE VALLEY, MN: S&P Affirms B (sf) Rating on 2016B Revenue Bonds
------------------------------------------------------------------
S&P Global Ratings affirmed its 'BBB(sf)', 'B(sf)', and 'B-(sf)
long-term ratings on the city of Apple Valley, Minn.'s senior tier
2016A, second tier 2016B, and third tier 2016C senior living
revenue bonds (Minnesota Senior Living LLC Project), respectively.
At the same time, S&P removed the ratings from CreditWatch, where
they had been placed with negative implication on Dec. 6, 2019. The
outlook is stable.

The affirmation follows S&P's review of the project's fiscal 2019
audited financial statements and its meeting with the senior
management of the ownership and management entity, Transforming Age
Inc. on Feb. 26, 2020 at their offices in Bellevue, Wash.

The ratings reflect S&P's view of the following:

-- S&P-calculated debt service coverage (DSC) ratios of 1.39x,
0.78x, and 0.74x for the 2016A, 2016B, and 2016C bonds,
respectively, according to fiscal 2019 audited financial
statements;

-- Very poor loss coverage assessment for all three classes of
rated debt as a result of lower-than-expected S&P-calculated net
cash flow (NCF) and a structure where the senior bonds do not have
a debt service reserve fund (DSRF) and the DSRF on the subordinate
bonds is to be used in the final debt service payment;

-- Below budget occupancy across the portfolio of 91%,
approximately 4.3 percentage points below expected occupancy of
95.3%, which has impaired project revenues; and

-- The overall volatility of the affordable senior housing
subsector characterized by sudden and material drops in occupancy,
rising expenses – particularly payroll related costs, and higher
levels of competition due to an overbuilding in the market between
2015 and 2017.


ARETE HEALTHCARE: Unsecured Creditors to Split $75K in Plan
-----------------------------------------------------------
Debtors Arete Healthcare, LLC, Schertz-Cibolo Emergency Center,
LLC, Emergency Clinic of Floresville, LLC and Southcross Hospital,
LLC filed with the U.S. Bankruptcy Court for the Western District
of Texas, San Antonio Division, a Disclosure Statement in support
of Joint Plan of Reorganization dated February 21, 2020.

By the proposed plan, the Debtors seek to reorganize their
operations and financial affairs and emerge from bankruptcy as
strengthened businesses. The plan of reorganization, in this case,
proposes that all assets and liabilities of all of the entities be
consolidated.

On the Effective Date, each of the remaining Debtors’ estates
will be substantively consolidated, excluding any non-debtor
Affiliates. The non-Debtor Affiliates include Tejas Urgent Care.

The other Debtors will be consolidated for the purposes of claims
allowance, class treatment and distributions under the Plan. As a
result of the substantive consolidation, on the Effective Date, and
to the extent provided in the Plan, all property, rights and claims
of the Debtors shall be pooled for purposes of allowance, treatment
and distributions under the Plan.

Southcross has an agreement with Cogent Medical Laboratory, LLC to
operate the lab space in the hospital. Southcross has not received
revenue or reimbursement from Cogent Medical Laboratory, LLC to
date, and will file suit against Cogent if necessary to collect.

Holders of Class 6 Allowed General Unsecured Claims will each
receive its pro-rata share of the GUC Cash Pool.  Holders of
Allowed General Unsecured Claims will not receive a distribution
until all Disputed General Unsecured Claims have been resolved.
The GUC Cash Pool will include the proceeds from the Exit Credit
Facility less amounts for Allowed Administrative Expense Claims.
At this time, the Debtors estimate the GUC Cash Pool will be
approximately $75,000.

On the Effective Date, the Equity Interests shall be retained by
the Existing Equity Interest Holders.  Holders of such Equity
Interests are not entitled to receive or retain any property or
distribution under the Plan on account of any Class 9 Claims other
than the retention of their Equity Interests in the Debtors.

On December 19, 2019, the Bankruptcy Court entered a Final Order
approving the DIP Facility which authorized the Debtors to obtain
senior secured post-petition financing in the form of a
discretionary revolving credit facility pursuant to the terms of
that certain agreement, by and among the Debtors and Frost Bank.

Frost is the Debtors’ primary prepetition lender. Prior to the
restructuring under the Plan, the existing Frost credit facilities
consisted of not less than $9.0 million in outstanding pre-Petition
secured loans and other transactions, including three separate
terms loans secured by receivables.

A full-text copy of the Disclosure Statement dated Feb. 21, 2020,
is available at https://tinyurl.com/r5p7vbk from PacerMonitor at no
charge.

The Debtors are represented by:

        DAVID S. GRAGG
        ALLEN M. DeBARD
        LANGLEY & BANACK, INC.
        Suite 700, Trinity Plaza II
        745 East Mulberry
        San Antonio, TX 78212-3166
        Tel: (210)-736-6600
        Fax: (210) 735-6889

                    About Arete Healthcare

Arete Healthcare, LLC and its affiliates The Emergency Clinic of
Floresville LLC, Schertz-Cibolo Emergency Center LLC and Southcross
Hospital LLC, provide health care services.

Schertz-Cibolo Emergency Center owns and operates the Schertz
Cibolo Emergency Clinic -- http://www.schertzhealth.com/-- a
free-standing facility that is a fully equipped ER, staffed with
board-certified physicians and registered nurses.  It has an
on-site laboratory and a complete radiology department including CT
scanner, ultrasound, and digital X-ray.

The Emergency Clinic of Floresville owns and operates Emergency
Care of Floresville, an emergency clinic offering a full-service,
24-hour emergency room, an on-site lab, CT, digital x-ray, and
ultrasound.

Southcross Hospital Llc is a general acute care hospital in San
Antonio, Texas, while Arete Healthcare manages the other three
debtors.

Arete Healthcare and its affiliate sought protection under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Tex. Lead Case No. 19-52578)
on Nov. 3, 2019.

At the time of the filing, Southcross Hospital had estimated assets
of between $500,000 and $1 million and liabilities of between $1
million and $10 million. The other companies each disclosed assets
of between $1 million and $10 million and liabilities of the same
range.

Judge Craig A. Gargotta oversees the cases.

The Debtors tapped Allen M. DeBard, Esq., at Langley & Banack,
Inc., as their legal counsel.

The Office of the U.S. Trustee appointed creditors to serve on the
committee of unsecured creditors on Nov. 27, 2019.  The committee
is represented by Brinkman Portillo Ronk, APC.


ART VAN FURNITURE: Case Summary & 30 Largest Unsecured Creditors
----------------------------------------------------------------
Lead Debtor: Art Van Furniture, LLC
             6500 East 14 Mile Road
             Warren, Michigan 48092

Business Description: Art Van -- https://www.artvan.com -- is a
                      brick-and-mortar furniture and mattress
                      retailer headquartered in Warren, Michigan.
                      The Company operates 169 locations,
                      including 92 furniture and mattress
                      showrooms and 77 freestanding mattress and
                      specialty locations.  The Company does
                      business under brand names, including Art
                      Van Furniture, Pure Sleep, Scott Shuptrine
                      Interiors, Levin Furniture, Levin Mattress,
                      and Wolf Furniture.  The Company was founded
                      in 1959 and was owned by its founder, Art
                      Van Elslander, until it was sold to funds
                      affiliated with Thomas H. Lee Partners,
                      L.P. in March 2017.

Chapter 11 Petition Date: March 8, 2020

Court: United States Bankruptcy Court
       District of Delaware

Thirteen affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

     Debtor                                      Case No.
     ------                                      --------
     Art Van Furniture, LLC (Lead Case)          20-10553
     AVF Holding Company, Inc.                   20-10554
     AVCE, LLC                                   20-10555
     AVF Holdings I, LLC                         20-10556
     AVF Holdings II, LLC                        20-10557
     AVF Parent, LLC                             20-10558
     Levin Parent, LLC                           20-10559
     Art Van Furniture of Canada, LLC            20-10560
     AV Pure Sleep Franchising, LLC              20-10561
     AVF Franchising, LLC                        20-10562
     LF Trucking, Inc.                           20-10563
     Sam Levin, Inc.                             20-10564  
     Comfort Mattress, LLC                       20-10565

Judge: Hon. Laurie Selber Silverstein

Debtors' Counsel: Gregory W. Werkheiser, Esq.
                  Michael J. Barrie, Esq.
                  Jennifer Hoover, Esq.
                  Kevin Capuzzi, Esq.
                  John C. Gentile, Esq.
                  BENESCH, FRIEDLANDER, COPLAN &
                  ARONOFF LLP
                  222 Delaware Avenue, Suite 801
                  Wilmington, DE 19801
                  Tel: (302) 442-7010
                  Fax: (302) 442-7012
                  E-mail: gwerkheiser@beneschlaw.com
                          mbarrie@beneschlaw.com
                          jhoover@beneschlaw.com
                          kcapuzzi@beneschlaw.com
                          jgentile@beneschlaw.com

Debtors'
Claims &
Noticing
Agent:            KURTZMAN CARSON CONSULTANTS LLC
                  https://www.kccllc.net/artvan

Estimated Assets
(on a consolidated basis): $100 million to $500 million

Estimated Liabilities
(on a consolidated basis): $100 million to $500 million

The petitions were signed by David Ladd, chief financial officer.

A copy of Art Van Furniture's petition is available for free at
PacerMonitor.com at:

                        https://is.gd/zGgPes

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                            Nature of Claim  Claim Amount
   ------                            ---------------  ------------
1. The Sussman Agency                 Trade Payable     $7,818,533
29200 Northwestern Highway
Suite 130
Southfield, MI 48094
Attn: Alan Sussman
Title: President
Tel: (248) 353-5300
Fax: (248) 353-3800
Email: alan@thesussmanagency.com

2. La-Z-Boy Chair Company             Trade Payable     $5,195,593
One La-Z-Boy Drive
Monroe, MI 48162
Attn: Darrell Edwards
Title: Senior Vice President &
Chief Operating Officer
Tel: (734) 242-1444
Fax: (734) 457-2005
Email: darrell.edwards@la-z-boy.com

3. Sealy Mattress Company             Trade Payable     $4,139,554
1 Office Parkway Sealy Drive
Trinity, NC 27370
Attn: Scott Thompson
Title: Chief Executive Officer
Tel: (336) 861-3500
Email: scott.thompson@tempursealy.com

4. Kuka (HK) Trade Co., Limited       Trade Payable     $3,818,838
RM 6 13A/F World Finance Ctr
Harbour City South Twr
17 Canton Road
Tsim Sha Tsui, Hong Kong
Tel: (+852) 2577-7721

5. United Furniture Industries        Trade Payable     $3,292,758
5380 Highway 145 South
Tupelo, MS 38801
Attn: Gene Pierce
Title: Vice President of Manufacturing
Tel: (662) 447-4135
Fax: (662) 447-0103
Email: pierce@unitedfurnituresantarosa.com

6. Flexsteel Industries Inc.          Trade Payable     $3,026,863
385 Bell Street
Dubuque, IA 52001
Attn: Jerry Dittmer
Title: President & Chief Executive Officer
Tel: (563) 556-7730
Fax: (563) 556-8345
Email: jdittmer@flexsteel.com

7. Simmons Manufacturing Company, LLC Trade Payable     $2,907,759
1 Concourse Parkway Northeast
Suite 800
Atlanta, GA 30328
Attn: David Swift
Title: Chairman & Chief Executive Officer
Tel: (877) 399-9397
Email: dswift@sertasimmons.com

8. Tempur-Pedic Inc.                  Trade Payable     $2,397,139
1000 Tempur Way
Lexington, KY 40511
Attn: Scott Thompson
Title: Chairman, President & Chief Executive Officer
Tel: (336) 861-3500
Fax: (859) 514-4422
Email: scott.thompson@tempursealy.com

9. Southern Motion Inc.               Trade Payable     $2,378,693
298 Henry Southern Drive
P.O. Box 1064
Pontotoc, MS 38863
Attn: Roger Bland
Title: Chief Executive Officer
Tel: (662) 488-4007
Fax: (662) 488-4000
Email: rbland@southernmotion.com

10. Stearns & Foster Company          Trade Payable     $2,366,240
1000 Tempur Way
Lexington, KY 40511
Attn: Scott Thompson
Title: Chairman, President & Chief Executive Officer
Tel: (336) 861-3500
Email: scott.thompson@tempursealy.com

11. H M Richards Inc.                 Trade Payable     $2,063,173
414 Co Road 2790
Guntown, MS 38849
Attn: Joe A. Tarrant Jr.
Title: Vice President of Operations
Tel: (662) 365-9485
Fax: (662) 365-9490
Email: jtarrant@hmrichards.com

12. Franklin Corporation              Trade Payable     $1,911,637
600 Franklin Drive
Houston, MS 38851
Attn: Hassell Franklin
Title: Chief Executive Officer
Tel: (662) 456-4286
Fax: (662) 456-3156
Email: hassellfranklin@franklincorp.com

13. Kuehne & Nagel Inc.               Trade Payable     $1,896,522
Exchange PI 10
Jersey City, NJ 07302-3920
Attn: Detlef Trefzger
Title: Chief Executive Officer
Tel: (210) 413-5500
Fax: (201) 413-5777
Email: detlef.trefzger@kuehne-nagel.com

14. Serta Restokraft Mattress Co.     Trade Payable     $1,749,982
38025 Jaykay Drive
Romulus, MI 48174
Attn: Bob Malin
Title: Vice President
Tel: (734) 727-9000
Fax: (734) 326-1525
Email: bmalin@serta.com

15. England Furniture Inc.            Trade Payable     $1,732,285
145 England Drive
New Tazewell, TN 37825
Tel: (423) 626-5211
Fax: (423) 626-9641

16. Ashley Furniture Industries, Inc. Trade Payable     $1,506,565
1 Ashley Way
Arcadia, WI 54612-1218
Attn: Todd Wanek
Title: President & Chief Executive Officer
Tel: (608) 323-3377
Fax: (608) 323-6139
Email: twanek@ashleyfurniture.com

17. Simon Li Furniture                Trade Payable     $1,504,196
200 E. Commerce Avenue
High Point, NC 27260
Attn: Simon Lichtenberg
Title: Chief Executive Officer
Tel: (336) 822 2710
Email: simonli@trayton.com

18. Kingsdown Inc.                    Trade Payable     $1,452,729
126 W. Holt Street
Mebane, NC 27302-2622
Attn: Thomas McLean
Title: Executive Vice President
Tel: (919) 563-3531
Email: tmclean@kingsdown.com

19. Fusion Furniture Inc.             Trade Payable     $1,326,778
957 Pontotoc County Industrial Pkwy
Ecru, MS 38841
Attn: Bo Robbins
Title: President
Tel: (662) 489-1296
Email: brobbins@fusionfurnitureinc.com

20. Elite Rewards                     Trade Payable     $1,323,676
5111 Central Avenue
St. Petersburg, FL 33710
Tel: (727) 290-2472

21. Liberty Furniture Industries Inc. Trade Payable     $1,140,744
6021 Greensboro Drive
Atlanta, GA 30336
Attn: Jason Brian
Title: Executive Vice President
Tel: (404) 629-1003
Email: jasonbrian@libertyfurn.com

22. Standard Furniture                Trade Payable     $1,090,297
Manufacturing, LLC
801 US-31
Bay Minette, AL 36507
Attn: Tim Ussery
Title: President
Tel: (251) 937-6741
Email: tim.ussery@sfmco.com

23. Ascion LLC                        Trade Payable     $1,089,345
750 Denison Court
Bloomfield Hills, MI 48302
Attn: Martin Rawls-Meehan
Title: President & Chief Executive Officer
Tel: (248) 409-5656
Fax: (248) 409-5657
Email: martin@reverie.com

24. A-America, Inc.                   Trade Payable     $1,034,630
800 Milwaukee Avenue N.
Algona, WA 98001
Attn: Fred G. Rohrbach
Title: Chief Executive Officer
Tel: (206) 575-3044

25. Michael Nicholas Designs          Trade Payable       $946,875
2330 Raymer Avenue
Fullerton, CA 92336
Attn: Mike Cimarusti
Title: Chief Executive Officer
Tel: (714) 562-8101
Email: mcimarusti@mndca.com

26. Signal Restoration Services       Trade Payable       $946,567
2490 Industrial Row Drive
Troy, MI 4808
Attn: Frank Torre
Title: Managing Partner
Tel: (248) 288-6300
Email: ftorre@signalrestoration.com

27. New Classic Furniture             Trade Payable       $834,149
7351 McGuire Blvd.
Fontana, CA 92336
Attn: Mitch Markowitz
Title: Chief Executive Officer
Tel: (909) 484-7676
Fax: (909) 484-2840
Email: mitch.markowitz@newclassicfurniture.com

28. Max Home LLC                      Trade Payable       $819,998
101 Max Place
Fulton, MS 38843
Attn: Larry Gentry
Title: Chief Financial Officer
Tel: (662) 862-9966
Fax: (662) 862-9969

29. Jackson Furniture / Catnapper    Trade Payable        $784,567
1910 King Edward Avenue
Cleveland, TN 37311
Attn: W. Ronald Jackson
Title: President
Tel: (423) 476-8544

30. Bedgear, LLC                     Trade Payable        $763,084
100 Bi-County Blvd.
Suite 101
Farmingdale, NY 11735
Attn: Eugene Alletto
Title: Chief Executive Officer
Tel: (631) 414-7758
Email: ealletto@bedgear.com


AVINGER INC: Reports $23 Million Net Loss for 2019
--------------------------------------------------
Avinger, Inc. filed with the Securities and Exchange Commission its
Annual Report on Form 10-K reporting a net loss applicable to
common stockholders of $23.03 million on $9.13 million of revenues
for the year ended Dec. 31, 2019, compared to a net loss applicable
to common stockholders of $35.69 million on $7.91 million of
revenues for the year ended Dec. 31, 2018.

As of Dec. 31, 2019, the Company had $23.82 million in total
assets, $16.93 million in total liabilities, and $6.89 million in
total stockholders' equity.

Moss Adams LLP, in San Francisco, California, the Company's auditor
since 2017, issued a "going concern" qualification in its report
dated March 5, 2020, citing that the Company's recurring losses
from operations and its need for additional capital raise
substantial doubt about its ability to continue as a going
concern.
  
               Fourth Quarter 2019 Financial Results

Total revenue was $2.6 million for the fourth quarter of 2019, an
increase of 26% from the fourth quarter of 2018, driven by a 35%
year-over-year increase in catheter sales.  Revenue growth was
offset by a decline in console sales, which were a larger
contributor to revenue in 2018.  The Company is focusing on
expanding its sales of disposable products, which can generate
higher margin at scale.

Gross margin for the fourth quarter of 2019 was 36%, a 9-point
increase compared to the fourth quarter of 2018.  The gross margin
improvement was driven by increased sales of higher margin products
and expanded production output.  Operating expenses for the fourth
quarter of 2019 were $5.9 million, a decrease of 10% from the
fourth quarter of 2018, even as the Company has ramped its sales
team throughout 2019, invested in clinical studies, and continued
development of next generation products such as the Ocelaris CTO
crossing device and Lightbox L300 imaging console.

Net loss and comprehensive loss for the fourth quarter of 2019 was
$6.0 million.
  
Adjusted EBITDA was a loss of $4.1 million, an improvement of 9%
compared to a loss of $4.5 million for the fourth quarter of 2018.

Cash and cash equivalents totaled $10.9 million as of Dec. 31,
2019, compared with $14.5 million as of Sept. 30, 2019.  On Jan.
28, 2020, Avinger announced gross proceeds of $4.5 million from an
underwritten public offering.

Jeff Soinski, Avinger's president and CEO, commented, "In the
fourth quarter, Avinger demonstrated strong market adoption for our
Pantheris family of products with a 69% increase in Pantheris
revenue and a 35% increase in total catheter sales over the prior
year.  Revenue growth continues to reflect broad-based increases in
utilization, including cases from 7 new centers launched in the
third quarter and an additional 7 new centers opened in the fourth
quarter.  With over 50 accounts placing orders for Pantheris SV by
the end of the fourth quarter, we expect the addition of new sites
and new catheter products to drive continued sales growth and
utilization gains in 2020.

"Operational results also continued to improve, including gross
margin of 36% in the fourth quarter, 9 points higher than the prior
year quarter.  Operating expenses reflect our continued investment
in clinical studies and product development activity, primarily
related to our Ocelaris image-guided CTO crossing device and
acceleration of development of our next-generation Lightbox L300
imaging console.  Fourth quarter expenses also reflect the
expansion of our commercial team throughout the year, which we
expect to be an important driver of revenue growth in 2020.

"In addition to the continued excitement around the launch of
Pantheris SV, we received CE Marking and completed successful first
cases in Europe with Ocelaris, our next generation CTO crossing
device, in the fourth quarter.  Based on the positive feedback from
this initial clinical experience, we continue to aggressively
advance the Ocelaris program and anticipate filing a 510(k)
submission for U.S. pre-marketing clearance with the FDA in the
second quarter.  Pending FDA clearance, we are hopeful that
Ocelaris will be available for launch and a contributor to our
revenue growth in the second half of this year.

"We believe these results and our continued progress have
positioned Avinger for further topline growth in 2020.  In
particular, we anticipate accelerating higher margin disposable
sales while reducing our reliance on capital sales and legacy
products.  We are closely managing operating expenses with a goal
of driving continued improvement in operating metrics throughout
the year, a key part of our 2020 strategy."

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

                     https://is.gd/hn2GQm

                      About Avinger, Inc.

Headquartered in Redwood City, California, Avinger --
http://www.avinger.com/-- designs, manufactures and sells
image-guided, catheter-based systems that are used by physicians to
treat patients with peripheral artery disease ("PAD").


BETTERECYCLING CORP: Seeks to hire Corretjer as Special Counsel
---------------------------------------------------------------
Betterecycling Corporation seeks approval from the U.S. Bankruptcy
Court for the District of Puerto Rico to employ Corretjer, L.L.C.
as its special counsel.

The firm will represent the Debtor in these proceedings:

     a. Puma Energy Caribe, LLC v. Betteroads Asphalt, LLC and
Betterecycling Corp., Case No. K CD2015-1546; and

     b. Betteroads Asphalt, L.L.C. and Betterecycling Corporation
and Union Obreros Cemento Mezclado, Case Nos. 12-CA-185172;
12-CA-186232; 12-CA-186243; 12- CA-189888; and 12-CA-192850.

Corretjer will charge the Debtor an hourly fee of $250.

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

The firm can be reached through:

     Eduardo J. Corretjer Reyes, Esq.
     Corretjer, L.L.C.
     625 Ponce de Leon Ave.
     San Juan PR 00917-4819
     Phones: (787)751-4618
             (787)751-4568
             (787)282-6108
     Fax: (787) 759-6503

                 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.


BETTEROADS ASPHALT: Seeks to Hire Corretjer as Special Counsel
--------------------------------------------------------------
Betteroads Asphalt LLC seeks approval from the U.S. Bankruptcy
Court for the District of Puerto Rico to hire Corretjer, L.L.C. as
its special counsel.

Corretjer will represent the Debtor in these proceedings:

     a. Puma Energy Caribe, LLC v. Betteroads Asphalt, LLC and
Betterecycling Corp., Case No. K CD2015-1546;

     b. Demaco Corp. and Demaco Terminal Operations Corp. v.
Betteroads Asphalt, LLC, Case No. PO2018CV01961;

     c. Asphaltos Trade, S.A. v. Bituven Puerto Rico, L.L.C., Case
No. 18-01876 (CCC); and

     d. Betteroads Asphalt, L.L.C. and Betterecycling Corporation
and Union Obreros Cemento Mezclado, Case Nos. 12-CA-185172;
12-CA-186232; 12-CA-186243; 12- CA-189888; and 12-CA-192850.

The firm will charge the Debtor an hourly fee of $250.

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

The firm can be reached through:

     Eduardo J. Corretjer Reyes, Esq.
     Corretjer, L.L.C.
     625 Ponce de Leon Ave.
     San Juan PR 00917-4819
     Phones: (787)751-4618
             (787)751-4568
             (787)282-6108
     Fax: (787) 759-6503

                   About Betteroads Asphalt and
                        Betterecycling Corp

Betteroads Asphalt LLC produces warm mix asphalt, which is used in
airports, highways, neighborhoods and environment projects.
Betterecycling Corporation produces gasoline, kerosene, distillate
fuel oils, residual fuel oils and lubricants.  Both companies are
based in San Juan, P.R.

On June 9, 2017, creditors commenced involuntary bankruptcy
petitions under Chapter 11 of the Bankruptcy Code against
Betteroads  Asphalt LLC (Bankr. D.P.R. Case No. 17-04156) and
Betterecycling Corporation (Bankr. D.P.R. Case No. 17-04157).  On
Oct. 11, 2019, the court entered the "order for relief" after
finding that the involuntary petitions were not filed for an
improper bankruptcy purpose or with bad faith.

Judge Enrique S. Lamoutte Inclan oversees the cases.  The Debtors
are represented by Lugo Mender Group, LLC.


BLUE WATER: U.S. Trustee Objects to Pollio Plan & Disclosures
-------------------------------------------------------------
The United States Trustee for Region 21 submitted objections to the
disclosure statement and proposed plan filed by the Joanne Pollio,
plan proponent for debtor Blue Water Powerboats, Inc.

The U.S. Trustee points out that:

   * The disclosure statement states that Class 3 claims total
$41,386.61. The total unsecured claims far exceed this amount and
total $292.733.86. Further, a review of the proofs of claim filed
to date also far exceed $41,386.61 and total approximately
$265,715.98.  The disclosure statement fails to address this
significant difference in unsecured claims and how the Debtor can
pay these claims in full at either the scheduled amount or the
claims filed amount.

   * Upon information and belief, the Debtor does not have
sufficient net income to make the proposed plan payments. Based
upon the average monthly net cash flow, the U.S. Trustee questions
the source of funds available to make the plan payments. While the
U.S. Trustee understands feasibility is a confirmation issue, the
disclosure statements fails to provide sufficient information to
establish the ability of the Debtor to fund the proposed plan.

   * The disclosure statement fails to contain sufficient
information and projections relevant to the creditors' decision to
accept or reject the proposed plan.

   * The United States Trustee shows the disclosure statement does
not contain adequate information, which would permit a party in
interest to reach an informed judgment concerning the plan and
moves the Court to enter an order denying approval of the
disclosure statement unless the necessary changes are made to
correct the deficiencies, and requests to be heard at a hearing on
this matter.

A full-text copy of U.S. Trustee's objection dated Feb. 21, 2020,
is available at https://tinyurl.com/uqofvnp from PacerMonitor at no
charge.

                About Blue Water Powerboats

Blue Water Powerboats, Inc., is a recreational boating lessor that
rents boats on a half-day to daily basis to consumer individuals at
its offices in Riviera Beach, Florida.

Blue Water Powerboats sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-21113) on Sept. 10,
2018.  At the time of the filing, the Debtor was estimated to have
assets of less than $50,000 and liabilities of less than $500,000.
Judge Mindy A. Mora oversees the case.  The Debtor tapped David
Lloyd Merrill, Esq., at The Associates, as its legal counsel.  

The Debtor's president, Mark Pollio, is subject to an affiliated
bankruptcy case, Case No. 18-21115.


BLUESTEM BRANDS: Case Summary & 30 Largest Unsecured Creditors
--------------------------------------------------------------
Lead Debtor: Bluestem Brands, Inc.
               f/d/b/a Fingerhut Direct Marketing, Inc.
               f/d/b/a Northstar Merger Sub Inc.
               d/b/a Fingerhut
               d/b/a Gettington.com
               d/b/a PayCheck Direct
            7075 Flying Cloud Drive
            Eden Prairie, MN 55344

Business Description: The Debtors are a direct-to-consumer
                      retailer that offers fashion, home, and
                      entertainment merchandise through internet,
                      direct mail, and telephonic channels under
                      the Orchard and Northstar brand portfolios.
                      Headquartered in Eden Prairie, Minnesota,
                      the Debtors employ approximately 2,200
                      individuals and own and/or lease warehouses,
                      distribution centers, and call centers in 10

                      other states, including New Jersey,
                      Massachusetts, Georgia, and California.  The
                      Debtors' supply chain consists of name-brand
                      vendors -- e.g., Michael Kors, Samsung,
                      Keurig, Dyson -- as well as private label
                      and non-branded sources based in the United
                      States and abroad.  For more information,
                      visit https://www.bluestem.com/

Chapter 11 Petition Date: March 9, 2020

Court: United States Bankruptcy Court
       District of Delaware

Eighteen affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

     Debtor                                        Case No.
     ------                                        --------
     Bluestem Brands, Inc. (Lead Case)             20-10566
     Appleseed's Holdings, Inc.                    20-10576
     Blair LLC                                     20-10569
     Bluestem Enterprises, Inc.                    20-10577
     Bluestem Fulfillment, Inc.                    20-10578
     Bluestem Sales, Inc.                          20-10575
     Draper's & Damon's LLC                        20-10581
     Gold Violin LLC                               20-10571
     Haband Company LLC                            20-10567
     Home Forever LLC                              20-10570
     Johnny Appleseed's, Inc.                      20-10582
     Norm Thompson Outfitters LLC                  20-10572
     Northstar Holdings, Inc.                      20-10574
     Orchard Brands Corporation                    20-10580
     Orchard Brands International, Inc.            20-10579
     Orchard Brands Sales Agency, LLC              20-10568
     Value Showcase LLC                            20-10573
     Wintersilks, LLC                              20-10583

Judge: Hon. Mary F. Walrath

Debtors' Counsel:       M. Blake Cleary, Esq.
                        Jaime Luton Chapman, Esq.
                        Joseph M. Mulvihill, Esq.
                        YOUNG CONAWAY STARGATT & TAYLOR, LLP
                        Rodney Square
                        1000 North King Street
                        Wilmington, Delaware 19801
                        Tel: (302) 571-6600
                        Fax: (302) 571-1253
                        Email: mbcleary@ycst.com
                               jchapman@ycst.com
                               jmulvihill@ycst.com

                          - and -

                        Edward O. Sassower, P.C.
                        KIRKLAND & ELLIS LLP
                        KIRKLAND & ELLIS INTERNATIONAL LLP
                        601 Lexington Avenue
                        New York, New York 10022
                        Tel: (212) 446-4800
                        Fax: (212) 446-4900
                        Email: edward.sassower@kirkland.com

                           - and -

                        Patrick J. Nash, P.C.
                        W. Benjamin Winger, Esq.
                        KIRKLAND & ELLIS LLP
                        KIRKLAND & ELLIS INTERNATIONAL LLP
                        300 North LaSalle Street
                        Chicago, Illinois 60654
                        Tel: (312) 862-2000
                        Fax: (312) 862-2200
                        Email: patrick.nash@kirkland.com
                               benjamin.winger@kirkland.com

Debtors'
Notice &
Claims
Agent:                  PRIME CLERK LLC
                        https://cases.primeclerk.com/bluestem

Debtors'
Financial
Advisor:                FTI CONSULTING, INC.
                        Three Time Square
                        9th Floor
                        New York, NY 10036
                        https://www.fticonsulting.com
                        Tel: 212.247.1010
                        Fax: 212.841.9350

Debtors'
Investment
Banker:                 RAYMOND JAMES & ASSOCIATES, INC.

Debtors'
Restructuring
Advisor:                IMPERIAL CAPITAL LLC

Estimated Assets
(on a consolidated basis): $500 million to $1 billion

Estimated Liabilities
(on a consolidated basis): $500 million to $1 billion

The petitions were signed by Neil P. Ayotte, executive vice
president, general counsel and secretary.

A copy of Bluestem Brands' petition is available for free at
PacerMonitor.com at:

                       https://is.gd/axHOX0

List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. UPS                                Trade Debt        $6,200,000
Attn: Tracy Smith
55 Glenlake Pkwy NE
Atlanta, GA 30328
Tel: 360‐450‐1726
Email: tsmith8@ups.com

2. Tech Mahindra Ltd                  Trade Debt        $2,188,270
Attn: Edwin Paul
5400 Carillon Point
Kirkland, WA 98033
Tel: 612‐295‐4593
Email: paul.edwin@techMahindra.com

3. Pro Star Logistics Inc.            Trade Debt        $2,024,440
Attn: Heidi Swan
4752 W California Ave ‐ Bldg A Ste 900
Salt Lake City, UT 84104
Tel: 801-886‐8866
Email: heidi@prostar.com

4. Google Inc.                        Trade Debt        $1,721,000
Attn: Bernardo Enano Jr
1600 Amphitheatre Pkwy
Mountainview, CA 94043
Tel: 650‐214‐0252
Email: bernardo.e@google.com

5. First Contact LLC                  Trade Debt        $1,623,642
Attn: John Swain
200 Central Avenue,
Suite 500 Saint
Petersburg, FL 33701
Tel: 908‐405‐3558
Email: John.Swain@iqor.com

6. Credit Karma Inc.                  Trade Debt        $1,556,289
Attn: Evan Kracoff
760 Market St.
San Francisco, CA 94102
Tel: 415‐275‐6050
Email: evan.kracoff@creditkarma.com

7. Newgistics                         Trade Debt        $1,534,478
Attn: Carlos Cruz
7171 Southwest Parkway, Bld 300, Suite 400
Austin, TX 78735
Tel: 512‐922‐2209
Email: carlos.cruz@pb.com

8. Flower Club, The                   Trade Debt        $1,387,886
Attn: Mr. Anil Khatri
Plot No 1, Phase III, Rajiv Gandhi Infotech Park
Hinjewadi, Pune, India 411 057
Tel: 020‐42252886
Email: AK0071213@TechMahindra.com

9. ACXIOM Corporation                 Trade Debt        $1,350,129
Attn: Chris Hamlin
601 E Third Street
Little Rock, AK 72201
Tel: 303‐521‐0437
Email: chris.hamlin@acxiom.com

10. Global Transportation             Trade Debt        $1,332,109
Services Inc.
Attn: Anita Hsu
18209 8th Ave South,
Suite A Kent, WA 98032
Tel: 952‐913‐2085
Email: anitah@shipglobal.com

11. MC Appliance Corp                 Trade Debt        $1,288,467
Attn: Tony Han
940 Central Ave.
Wood Dale, IL 60191
Tel: 6302382832
Fax: 6309844670
Email: than@magicchef.com

12. Globalwide Media Inc.             Trade Debt        $1,216,000
  
Attn: Jenny Parrish
2945 Townsgate Rd, Suite 350
Westlake Village, CA 91361
Tel: 805‐267‐7024
Email: jennyp@globalwidemedia.com

13. AMA Systems LLC                   Trade Debt        $1,183,443
Attn: Matt Billingsley
8160 Lark Brown Road
Elkridge, MD 21075
Tel: 615‐335‐2461
Email: dcarroll@carhartt.com

14. Facebook Inc.                     Trade Debt        $1,166,498
Attn: Isis Villatoro
1601 Willow Rd
Menlo Park, CA 94205
Tel: 650-543-4932
Email: isis@facebook.com

15. Power Sales and Advertising Inc.  Trade Debt        $1,071,732
Attn: Jon Antrim
Commercial Offshore Limited Unit 1805
18th Floor AIA Tower Nos. 251A‐301
Avenida Comercial De Macau
China Plaza
China
Tel: 913-324-4986
Email: JAntrim@psakc.com

16. Royal Appliance Manufacturing Co  Trade Debt          $946,010
Attn: Bee Lee
Flat C 2F Galaxy FTY Bldg ‐ 25 27
LUL Hop Street San PO
Kowloon
China
Tel: 852‐35688367
Fax: 852‐23549129
EMAIL: BEELEE@PARKLANEFASHIONS.COM

17. Jiaxing Mengdi Import & Export    Trade Debt          $807,230
Attn: Allen Xu
18th Floor Longway Plaza ‐ No.
960 Jiaxing, Zhejiang 314001
China
Tel: 86 573 82613556
Fax 86 573 82720868
Email: allen@mengdi.com.cn

18. Pilot Freight Services            Trade Debt          $768,468
Attn: Bill Welsh
314 N Middletown
Road Lima, PA 19037
Tel: 267‐314‐0789
Email: billwelsh@pilotdelivers.com

19. Ingram Entertainment Inc.         Trade Debt          $753,994
Attn: David Bell Two
Ingram Blvd
Lavergne, TN 37089
Tel: (515)‐254‐7107
Email: David.Bell@ingramentertainment.com

20. Jiangsu Sainty Hantang Trading    Trade Debt          $730,465
Attn: Ginger Jin
9F Zhongfa Building ‐ 278 Zhongshan Rd
Wuxi, Jiangsu 214001
China
Tel: 86 25 8697 1940
Email: ginger.jin@saintyht.com

21. The Apparel Group                 Trade Debt          $706,464
Attn: Elizabeth Giebel
250 Belmont Ave
Haledon, NJ 07508
Tel: 2145297073
Email: elizabethgiebel@tagusa.com

22. Franklin Madison Group LLC        Trade Debt          $688,644
Attn: Linda Thomason
801 Crescent Centre Drive, Suite 500
Franklin, TN 37067
Tel: 615‐764‐2744
Email: linda.thomason@affiniongroup.com

23. Rakuten Marketing LLC             Trade Debt          $663,895
Attn: Nick Latus
215 Park Aveneue
South, 2nd Floor
New York, NY 10003
Tel: 646‐943‐8267
Email: nick.latus@rakuten.com

24. Flat River Group LLC              Trade Debt          $659,143
Attn: Matt Stahlin
306 Reed St
Belding, MI 48809
Tel: 616‐794‐5496
Email: info@flatrivergroup.com

25. Livevox Inc.                      Trade Debt          $653,354
Attn: Jonathon Ritchie
655 Montgomery,
Suite 1000
San Francisco, CA 94111
Tel: 303‐815‐8104
Email: jonathon.ritchie@livevox.com

26. PMC DBA Almo Fulfillment          Trade Debt          $622,206
Srvcs LLC
Attn: Eric Anderson
PO Box 536251
Pittsburgh, PA 15253‐5904
Tel: 215‐698‐4000
Email: support@almo.com

27. New ‐ Asurion Corp                Trade Debt         
$597,868
Attn: Sharolyn Williams
648 Grassmere Park Dr
Nashville, TN 37211
Tel: 615‐445‐1597
Email: Sharolyn.Williams@asurion.com

28. Jeg And Sons Inc.                 Trade Debt          $575,662
Attn: Brian Garber
20000 NE 15th Court
Miami, FL 33179
Tel: 952‐541‐7388
Email: bgarber@usisales.com

29. Fuji Film North America Corp      Trade Debt          $565,572
Attn: Karen Hawkins
200 Summit Lake Dr
Valhalla, NY 10595‐1356
Tel: 914‐789‐8757
Email: KHawkins@fujifilm.com

30. Marigold ENT Ltd                  Trade Debt          $534,291
DBA Marigold ENT USA LLC
Attn: Dwayne Boyce
Rm. 713‐714, Tower A, Hunghom Commercial
Centre ‐ 39 Ma Tau Wai Road
Hunghom, Kowloon
China
Tel: 85227730223
Email: dwayne@cornerstonesales.ws


BLUESTEM BRANDS: Files Voluntary Chapter 11 Bankruptcy Petition
---------------------------------------------------------------
Bluestem Brands, Inc., along with its subsidiaries and affiliates,
on March 9, 2020, disclosed that it has filed voluntary petitions
for relief under Chapter 11 of the U.S. Bankruptcy Code in the U.S.
Bankruptcy Court for the District of Delaware.  This includes $125
million of post-petition financing and the support from a stalking
horse bidder to acquire the company.  Bluestem intends to use the
reorganization process to implement a value-maximizing transaction
that deleverages its balance sheet and positions the company for
long-term success.  Bluestem Brands, Inc. is a wholly owned
subsidiary of Bluestem Group, Inc. (OTCMKTS: BGRP), which is not
part of the Chapter 11 filing.

Bruce Cazenave, Bluestem's chief executive officer, said, "Bluestem
has been aggressively taking steps to improve both the performance
and financial strength of our various businesses and brands.  While
these strategies have gained positive momentum, they have not
produced enough results yet to satisfy our debt obligations.  We
are using Chapter 11 to maximize the value of our business and have
entered into a stalking horse purchase agreement with a syndicate
of term-loan lenders, which provides us with a clear path to
strengthen our business for continued success.  The stalking horse
bid is a baseline against which we will seek higher or otherwise
better outcomes for the benefit of all of our stakeholders.
Additionally, Bluestem has a strong foundation as a niche player,
providing services and products to underserved consumers.  We will
emerge from Chapter 11 as a stronger company, with a clear brand
focus and the opportunity to realize the full potential of the
company."

The company has also reached an agreement to obtain a $125 million
debtor-in-possession loan from a syndicate of lenders, which is
intended to provide Bluestem Brands with liquidity necessary to
operate its business while it pursues a value-maximizing
transaction through the Chapter 11 process.  The new $125 million
financing commitment further validates the initiatives the company
is taking to better serve its customers, employees, vendors, and
other stakeholders.

Bluestem filed a motion on March 8, 2020 to approve the selection
of this syndicate as the stalking horse in its sale process.
Interested parties will have an opportunity to submit higher or
otherwise better offers through the court-supervised competitive
bidding process.  Bluestem has retained Raymond James as its
investment banker to assist with the sale process.

Bluestem expects to continue serving customers through its
ecommerce sites and catalogs as usual, with its call centers and
distribution centers maintaining normal business operations
throughout this process.  The company is seeking court approval
to:

   * Honor all customer programs (including credit cards, customer
warranties and gift cards);
   * Continue employee wages and benefits without interruption;
and
   * Pay for goods and services provided to the company during the
process.

Bluestem Brands has made customary filings with the court,
including first-day motions, to help ensure an orderly transition
into Chapter 11 while minimizing business disruption. The motions
are expected to be addressed by the court soon.

Robert Warshauer, of Imperial Capital, is serving as Bluestem's
Chief Restructuring Officer.  The company's restructuring counsel
is Kirkland & Ellis, its financial advisor is FTI Consulting and
its investment banker is Raymond James.

Court filings and other documents related to the reorganization
proceedings are available on a separate website administered by the
company's claims agent, Prime Clerk, at (877) 429-7544, (646)
442-5966, https://cases.primeclerk.com/bluestem/ or
https://www.deb.uscourts.gov//, the official Bankruptcy Court
website.



BMF INC: Hires Hector Eduardo Pedrosa Luna as Attorney
------------------------------------------------------
BMF, Inc., seeks authority from the U.S. Bankruptcy Court for the
District of Puerto Rico to employ The Law Offices of Hector Eduardo
Pedrosa Luna, as attorney to the Debtor.

BMF, Inc. requires Hector Eduardo Pedrosa Luna to:

   a. prepare bankruptcy schedules, pleadings, applications and
      conduct examinations incidental to any related proceedings
      or to the administration of the bankruptcy case;

   b. develop the relationship of the status of the Debtor to the
      claims of creditors in the bankruptcy case;

   c. advise the Debtor of its rights, duties and obligations as
      Debtor operating under Chapter 11 of the Bankruptcy Code;

   d. take any and all other necessary action incident to the
      proper preservation and administration of the Chapter 11
      case; and

   e. advise and assist the Debtor in the formation and
      preservation of a plan pursuant to Chapter 11 of the
      Bankruptcy Code, the disclosure statement, and any and all
      matter related thereto.

Hector Eduardo Pedrosa Luna will be paid at the hourly rate of
$175. The Debtor paid the Firm a retainer in the amount of $3,283.
It will also be reimbursed for reasonable out-of-pocket expenses
incurred.

Hector Eduardo Pedrosa Luna, partner of The Law Offices of Hector
Eduardo Pedrosa Luna, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Hector Eduardo Pedrosa Luna can be reached at:

     Hector Eduardo Pedrosa Luna, Esq.
     THE LAW OFFICES OF HECTOR EDUARDO PEDROSA LUNA
     P.O. Box 9023963
     San Juan, PR 00902-3963
     Tel: (787) 920-7983
     Fax: (787) 754-1109
     E-mail: hectorpedrosa@gmail.com

                       About BMF Inc.

BMF, Inc., is a privately held company that operates a water
distillation operation to produce bottled drinking water.  It
markets the water it distills to various retail chains and
restaurants throughout Puerto Rico and the Caribbean region.  

BMF previously sought bankruptcy protection (Bankr. D.P.R. Case No.
12-00658) on Nov. 14, 2012.

BMF, Inc., based in Caguas, PR, filed a Chapter 11 petition (Bankr.
D.P.R. Case No. 20-00964) on Feb. 26, 2020.  In the petition signed
by CEO Andrew Bert Foti-Tallenger, the Debtor was estimated to have
$1 million to $10 million in assets and $10 million to $50 million
in liabilities.  The Law Offices of Hector Eduardo Pedrosa Luna,
serves as bankruptcy counsel.


BRILLIANT ENVIRONMENTAL: April 30 Plan Confirmation Hearing Set
---------------------------------------------------------------
Brilliant Environmental Services' counsel, Marc C. Capone, filed a
Plan and Disclosure Statement for the Debtor.

On Feb. 21, 2020, Judge Kathryn C. Ferguson ordered that:

  * The Disclosure Statement is approved.

  * Written acceptances, rejections or objections to the plan
referred to above will be filed with the attorney for the plan
proponent not less than seven days before the hearing on
confirmation of the plan.

  * April 30, 2020, at 2:00 p.m. is fixed as the date and time for
the hearing on confirmation of the Plan.

A copy of the order dated Feb. 21, 2020, is available at
https://tinyurl.com/vnv7oes from PacerMonitor at no charge.

           About Brilliant Environmental Services

Brilliant Environmental Services is a full-service environmental
consulting and contracting firm. The Company offers a wide array of
environmental services to residential, commercial, industrial, and
municipal/public clients, including investigation, remediation,
brownfields redevelopment, and underground storage tank services.

Brilliant Environmental Services, LLC, based in Jackson, NJ, filed
a Chapter 11 petition (Bankr. D.N.J. Case No. 19-19682) on May 13,
2019. In the petition signed by Philip Brilliant, managing member,
the Debtor disclosed $542,706 in assets and $1,076,034 in
liabilities.  The Hon. Kathryn C. Ferguson oversees the case.  The
Debtor hired Gillman Bruton & Capone, LLC, as bankruptcy counsel to
the Debtor.


BRISTOL HEALTHCARE: Trustee Hires Johnson & Mulroony as Attorney
----------------------------------------------------------------
Elisabeth B. Donnovin, Chapter 11 trustee of Bristol Healthcare
Investors, L.P., seeks authority from the U.S. Bankruptcy Court for
the Eastern District of Tennessee to retain Johnson & Mulroony,
P.C., as her attorneys.

Johnson & Mulroony will assist the Trustee in handling legal
matters, including filing and responding to motions, objecting to
claims and exemptions, investigating and pursuing preference and
avoidance actions, if any, and general legal work that arises
during the course of this case.

Johnson & Mulroony normal and current hourly rate is $300.

Johnson & Mulroony does not hold an interest adverse to the estate
in matters in which it may be involved, according to court
filings.

The firm can be reached through:

     Elisabeth B. Donnovin, Esq.
     JOHNSON & MULROONY, P.C.
     428 McCallie Avenue
     Chattanooga, TN 37402
     Phone: 423-266-2300
     Tel: 423-266-6906 (fax)
     Email: edonnovin@johnsonmulroony.com

                   About Bristol Healthcare Investors

Bristol Healthcare Investors, L.P., a Single Asset Real Estate
company (as defined in 11 U.S.C. Section 101(51B)), filed a
voluntary petition for relief under Chapter 11 of Title 11 of the
United States Code (Bankr. E.D. Tenn. Case No. 18-15713) on Dec.
20, 2018.  In the petition signed by Douglas K. Mittleider,
president of general partner, the Debtor estimated $1 million to
$10 million in assets and $10 million to $50 million in
liabilities.  Scarborough & Fulton, led by name partner David J.
Fulton, is serving as the Debtor's counsel.


BUHLER-FREEMAN: U.S. Trustee Objects to Disclosure Statement
------------------------------------------------------------
The U.S. Trustee, Region 8 objects to approval of the Disclosure
Statement of debtor Buhler-Freeman Management, LLC.

According to the Debtor, the Disclosure Statement, as well as the
Plan, incorrectly states the law, providing for a full discharge
and retention of jurisdiction for entry of discharge.  However, the
Plan provides that the non-individual Debtor will be completely
liquidated rather than operated. Given this fundamental error, the
United States Trustee objects to the adequacy of the Disclosure
Statement.

Although only a single property is involved and the entire Plan
turns on the sale of that Property, little information is given on
how the property was valued and how it will be marketed.  The
Disclosure Statement incorrectly states that plan payments will be
made from the Debtor's income, even though there is no such
income.

* For Claim 1, the Disclosure Statement at page 15 and Exhibit C
treats the debt as unsecured even though the Claim itself was filed
as secured along with a deed of trust.  The reason for unsecured
treatment should at least be explained.

A full-text copy of the U.S. Trustee's objection to the Disclosure
Statement, which objection was filed Feb. 20, 2020, is available at
https://tinyurl.com/wyhzyst from PacerMonitor at no charge.

                About Buhler-Freeman Management

Buhler-Freeman Management, LLC, owns in fee simple a real property
located at 2739 Old Elm Hill Pike, Nashville, Tenn., valued at
$1.30 million.  

It first sought bankruptcy protection (Bankr. M.D. Tenn. Case
No.13-09260) on Oct. 24, 2013.

Buhler-Freeman Management again sought protection under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Tenn. Case No. 19-07025) on
Oct. 29, 2019.  At the time of the filing, the Debtor disclosed
$1.3 million in assets and $775,000 in liabilities.  The case is
assigned to Judge Charles M. Walker. The Debtor tapped Steven L.
Lefkovitz, Esq., at Lefkovitz & Lefkovitz, PLLC, as its legal
counsel.


CALIFORNIA RESOURCES: Reports Early Results of Exchange Offer
-------------------------------------------------------------
California Resources Corporation announced the early participation
results of its private exchange and subscription offers relating to
its outstanding 8% Senior Secured Second Lien Notes due 2022), 5
1/2% Senior Notes due 2021, and 6% Senior Notes due 2024.

As of 5:00 p.m. New York City time on March 4, 2020, the Offers and
the subscriptions by certain significant holders of the Notes
resulted in the participation of approximately $1,056 million in
aggregate principal amount of the 8% Notes, approximately $32
million in aggregate principal amount of the 5 1/2% Notes and
approximately $83 million in aggregate principal amount of the 6%
Notes.

Based on the elections made as of the Early Participation Time, CRC
expects to issue $340 million of Royalty Notes, Class B Shares
representing in aggregate a 60% equity interest in Elk Hills
RoyaltyCo, at least $315 million of New Term Loans and Warrants
exercisable for approximately 9%, in aggregate, of the Company's
common stock as of Feb. 14, 2020 (as such terms are defined in the
Offering Memorandum and Solicitation Statement, dated Feb. 20,
2020).  These elections would result in a reduction for CRC of
approximately $836 million in net debt and approximately $59
million in annual cash interest.  CRC would also expect to pay
approximately $32 million in annual royalty payments at about
current prices based on these elections.  The final amounts of net
consideration to be delivered will be determined as of the
settlement date of the Offers.  The requisite consents to adopt the
proposed amendments to the 2L Indenture, but not to the Unsecured
Notes Indenture, have been received.

CRC also is extending to holders who tender their Notes for Option
B Consideration (as defined in the Offering Memorandum and
Solicitation Statement) after the Early Participation Time, but
prior to 11:59 p.m., New York City time, on March 18, 2020, the Net
Total Consideration, including an amount equal to the Early
Participation Premium consisting of $50 in New Term Loans and 0.700
Company Warrants.  All other terms of the Offers and Consent
Solicitation including the pro rata acceptance structure as of the
Early Participation Time, as previously announced, remain
unchanged. Since Option A Consideration (as defined in the Offering
Memorandum and Solicitation Statement) was fully subscribed as of
the Early Participation Time, CRC will no longer accept Notes
tendered for Option A Consideration.  CRC intends to settle the
Offers in full on a net basis on or about Friday, March 20, 2020.
Holders who have already validly tendered (and not validly
withdrawn) their Notes do not need to re-tender their Notes.  Under
the terms of the Offers, holders of Notes who had tendered their
notes prior to the Early Participation Time can no longer validly
withdraw those notes from the tender offer, except to the extent
required by law.

                       About California Resources

California Resources Corporation -- http://www.crc.com/-- is an
oil and natural gas exploration and production company
headquartered in Los Angeles, California.  CRC operates its
resource base exclusively within the State of California, applying
complementary and integrated infrastructure to gather, process and
market its production.

California Resources reported a net loss attributable to common
stock of $28 million for the year ended Dec. 31, 2019, compared to
net income attributable to common stock of $328 million for the
year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$6.96 billion in total assets, $709 million in total current
liabilities, $4.87 billion in long-term debt, $146 million in
deferred gain and issuance costs, $720 million in other long-term
liabilities, $802 million in redeemable noncontrolling interests,
and total deficit of $296 million.

                          *    *    *

In March 2019, S&P Global Ratings affirmed its 'CCC+' issuer credit
rating on California Resources Corp.  The affirmation reflects
S&P's expectation that CRC will continue to support its liquidity
by balancing its spending with its cash flow, selling non-core
assets, and potential for joint ventures in 2019 as mentioned in
the Company's fourth quarter conference call.

In November 2017, Moody's Investors Service upgraded California
Resources' Corporate Family Rating (CFR) to 'Caa1' from 'Caa2' and
Probability of Default Rating (PDR) to 'Caa1-PD' from 'Caa2-PD'.
Moody's said the upgrade of CRC's CFR to 'Caa1' reflects CRC's
improved liquidity and the likelihood that it will have sufficient
liquidity to support its operations for at least the next two years
at current commodity prices.


CARMEL MEDICAL: Seeks to Hire Jones Lang LaSalle as Broker
----------------------------------------------------------
Carmel Medical Office Building, LLC, seeks authority from the U.S.
Bankruptcy Court for the Southern District of Indiana to employ
Jones Lang LaSalle Americas, Inc. as a broker to market and sell
the medical office building located in Hamilton County, Indiana and
commonly known as 10601 North Meridian Street, Indianapolis,
Indiana.

JLL shall be paid a three-percent fee for any sale it brings to the
Debtor. In the event Essential Properties Realty Trust purchases
the Debtor's real estate, then JLL has agreed to a reduced fee of
one and a half percent.

JLL is a disinterested party and does not have an adverse
relationship to this case, according to court filings.

The firm can be reached through:

     John Gates
     Jones Lang LaSalle Americas, Inc.
     200 East Randolph Drive, Floor 43-48
     Chicago, IL 60601
     Tel : +1 312 782 5800
     Fax : +1 312 782 4339

               About Carmel Medical Office Building

Carmel Medical Office Building, LLC is a Single Asset Real Estate
Debtor (as defined in 11 U.S.C. Section 101(51B)).  The Company
owns in fee simple a real property located at 10601 North Meridian
Street Indianapolis, IN 46260 having a current value of $5.3
million (based on offer received in 2019).

Carmel Medical Office Building, based in Carmel, IN, filed a
Chapter 11 petition (Bankr. S.D. Ind. Case No. 19-03536) on May 15,
2019.  In the petition signed by Zakir H. Khan, president, the
Debtor disclosed $6,125,000 in assets and $6,667,625 in
liabilities.  The Hon. James M. Carr oversees the case.  Jeffrey M.
Hester, partner of Hester Baker Krebs LLC, serves as bankruptcy
counsel to the Debtor.


CARMEL MEDICAL: Unsecureds to Recover up to 20% Under CIBM's Plan
-----------------------------------------------------------------
CIBM Bank filed an Amended Disclosure Statement for its proposed
Plan for debtor Carmel Medical Office Building, LLC.

The Plan Agent will be Howard L. May, Jr. Mr. May was formerly a
CPA with Blue & Company, accountants, has had ownership interests
in several businesses, is a former president of the Indiana
Mortgage Brokers Association and currently operates an independent
tax and accounting practice. Mr. May’s compensation will be at a
rate of $250.00 per hour for his services.

Unsecured Creditors will be paid from a fund created by CIBM from
the net sales proceeds as long as the Real Estate is not sold
pursuant a credit bid.  Allowed Claims in the Class are estimated
to be approximately $128,336 and will receive up to 20% of their
claims not to exceed a total of $25,000.

A full-text copy of the Amended Disclosure Statement dated Feb. 21,
2020, is available at https://tinyurl.com/vg49ten from PacerMonitor
at no charge.

Counsel for CIBM Bank:

         James A. Knauer
         Amanda D. Stafford
         111 Monument Circle, Suite 900
         Indianapolis, IN 46204-5125
         Tel: (317) 692-9000
         Fax: (317) 264-6832
         E-mail: jknauer@kgrlaw.com
                 astafford@kgrlaw.com

             About Carmel Medical Office Building

Carmel Medical Office Building, LLC is a Single Asset Real Estate
Debtor (as defined in 11 U.S.C. Section 101(51B)). The Company owns
in fee simple a real property located at 10601 North Meridian
Street Indianapolis, having a current value of $5.3 million (based
on offer received in 2019).

Carmel Medical Office Building, based in Carmel, IN, filed a
Chapter 11 petition (Bankr. S.D. Ind. Case No. 19-03536) on May 15,
2019. In the petition signed by Zakir H. Khan, president, the
Debtor disclosed $6,125,000 in assets and $6,667,625 in
liabilities. The Hon. James M. Carr oversees the case.  Jeffrey M.
Hester, Esq., a partner at Hester Baker Krebs LLC, is the Debtor's
bankruptcy counsel.


CASELLA WASTE: Moody's Assigns B2 Rating to $75MM Solid Waste Bonds
-------------------------------------------------------------------
Moody's Investors Service assigned a B2 rating to $75 million of
Solid Waste Disposal Revenue Bonds of the New York State
Environmental Facilities Corporation Series 2020.

These unsecured bonds are guaranteed by Casella Waste Systems, Inc.
and all of its operating subsidiaries on a senior unsecured basis.
All other ratings on Casella are unaffected, including the Ba3
corporate family rating (CFR) and the B2 ratings on all existing
senior unsecured industrial revenue bonds that Casella also
guarantees. The rating outlook is stable.

The bonds will be issued in a drawdown structure with this initial
drawdown of $40 million of the total $75 million bond -- the
remaining bonds will be issued after incurring future qualified
capital expenditures. Proceeds of these bonds will be used to
reimburse Casella for qualified capital expenditures previously
incurred, resulting in a paydown under the revolving credit
facility.

RATINGS RATIONALE

Casella's ratings reflect modest but solidly growing scale with a
regional focus in the Northeast and margins that fall shy of rated
industry peers largely due to regional operating dynamics. However,
focused execution of strategic initiatives is closing that gap
while lowering debt-to-EBITDA towards the mid-3x range (from over
6x in 2014). Free cash flow (defined as cash from operations less
capital expenditures less dividends) should return to the $40
million - $50 million range for fiscal 2020, an improvement over
last year when the company pulled forward growth-driven capital
investments.

Key components to Casella's strategy include pricing for landfill
and collection operations in excess of inflation, collection route
efficiencies and restructuring recycling contracts to drive higher
returns. Routing incremental waste volumes to the company's
owned-landfills continues to benefit Casella, as the northeast
region experiences a growing disposal capacity imbalance
highlighted by robust demand yet several regions with no
incremental landfill capacity. This is a favorable dynamic for
Casella as an owner of strategically-positioned landfills that are
undergoing current or planned/permitted useful life extensions.

Casella's pace of debt reduction is expected to moderate as the
company takes on a more-balanced approach to deploying free cash
flow among debt repayment, acquisitions and other growth
initiatives.

As a result, earnings growth will replace debt repayment as the
primary driver to lower leverage. Accordingly, Moody's anticipates
debt-to-EBITDA to fall below 3.5x by year-end 2020.

Casella's liquidity profile is good as denoted by the SGL-2 rating
driven by the comparatively large revolving credit facility and
expectations for a bounce back in free cash flow for 2020. Cash is
likely to remain minimal, but liquidity is supported by free cash
flow that is being driven by stronger margins from robust
year-over-year pricing growth in both the collection and disposal
lines of business. The $200 million secured revolving credit
facility will have pro forma availability of over $175 million
following this debt issuance and after netting posted letters of
credit. With the exception of periodic usage to help fund
acquisitions, Moody's expects availability to remain consistent
with this pro forma level into 2021. The revolving credit facility
expires May 2023 and includes standing maintenance covenants of
maximum net leverage with step-downs and minimum interest coverage
with a step-up.

Rating Assigned:

Senior Unsecured Solid Waste Disposal Revenue Bonds, New York State
Environmental Facilities Corporation Series 2020, at B2 (LGD5)

The stable outlook reflects Moody's expectations for steady revenue
growth (3%+ organic), a step-up in free cash flow and modest margin
expansion augmented by stronger collection and disposal pricing as
a result of reduced landfill capacity in the Northeast US.
Projected annual free cash flow - near $50 million by the end of
2020 - is anticipated to be deployed between tuck-in acquisitions
and debt repayment. The stable outlook also includes expectations
that if Casella utilizes debt to help fund acquisition activity,
borrowings will be modest and repaid from cumulative free cash flow
within a relatively short timeframe.

The ratings could be upgraded following prudent and profitable
expansion of the company's operating footprint beyond New England
and New York to achieve greater scale, an EBITDA margin approaching
the mid-20% range, free cash flow-to-debt in excess of 10% and
EBIT-to-interest approaching 3x. The ratings could be downgraded
with expectations of flat organic revenue growth, free cash
flow-to-debt falling to low-single digit levels, debt-to-EBITDA
exceeding the low-4x range or a weaker liquidity profile
considering the negligible cash position with a sustained drop in
free cash flow or significantly reduced availability under the
revolving credit facility.

The principal methodology used in this rating was Environmental
Services and Waste Management Companies published in April 2018.

Casella Waste Systems, Inc. is a Northeast US regionally-focused
(Vermont, New Hampshire, New York, Massachusetts, Maine and
Pennsylvania) solid waste management company providing collection,
transfer, disposal and recycling services. The company reported
revenues of nearly $745 million for its fiscal year ended December
31, 2019.


CASELLA WASTE: S&P Assigns 'B' Rating To $40MM Revenue Bonds
------------------------------------------------------------
S&P Global Ratings assigned its 'B' issue-level rating and '6'
recovery rating to Casella Waste Systems Inc.'s proposed $40
million senior unsecured New York State Environmental Facilities
Corp. solid waste disposal revenue bonds due March 2050. The
company will use the proceeds from these bonds to reimburse itself
for the qualified capital expenditures it incurred and pay related
transaction fees. Casella will use any remaining cash proceeds to
fund future qualified capital expenditures.

S&P views the proposed bond offering as leverage neutral because
the company will use the proceeds to repay the revolver borrowings
it used for qualified capital expenditure. All of its other ratings
on Casella Waste Systems are unchanged.

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- S&P assigned its 'B' issue-level rating and '6' recovery rating
to the company's senior unsecured waste disposal revenue bonds. The
'6' recovery rating indicates its expectation for negligible
(0%-10%; rounded estimate: 0%) recovery in the event of a payment
default.

-- S&P's simulated default scenario envisions a payment default
occurring in 2024 due to declining waste volume amid economic
weakness in the company's Northeastern U.S. markets while prices
for recycled products remain sluggish. At the same time,
competition intensifies, which pressures Casella's margins and cash
flow. Eventually, the company's liquidity and capital resources
would be strained to the point that it would be unable to continue
to operate without filing for bankruptcy protection.

-- S&P believes that the company's underlying business would
continue to have considerable value and expect that Casella would
seek to emerge from bankruptcy rather than pursue a liquidation.

-- S&P projects that the company will generate $80 million of
EBITDA when it emerges from bankruptcy.

Simulated default assumptions

-- Simulated year of default: 2024
-- EBITDA at emergence: $80 million
-- EBITDA multiple: 6x
-- Gross enterprise value: $480 million

Simplified waterfall

-- Net enterprise value (after 5% administrative costs): $456
million
-- Estimated first-lien debt claim: $453.7 million
-- Recovery expectations: Not applicable
-- Remaining value available for unsecured claims: Negligible
-- Unsecured claim: $167.1 million
-- Recovery expectations: 0%-10% (rounded estimate: 0%)

Note: All debt amounts include six months of prepetition interest.


COMPASS PUBLIC CHARTER SCHOOL: S&P Rates 2020 Refunding Bonds 'BB'
------------------------------------------------------------------
S&P Global Ratings assigned its 'BB' rating to the Idaho Housing
and Finance Assn.'s series 2020 refunding bonds, issued for Compass
Public Charter School (Compass). At the same time, S&P affirmed its
existing debt ratings on Compass. The outlook is stable.

"We assessed Compass' enterprise profile as adequate, characterized
by enrollment growth while maintaining high academic quality as one
of the top performing schools in Idaho and its surrounding area
near Boise, a growing waitlist, and a good relationship with its
authorizer," said S&P Global Ratings credit analyst Natalie
Fakelmann. "We assessed Compass' financial profile as vulnerable,
with sufficient pro forma MADS coverage, a high debt burden, and
growing liquidity."

Bondholders are provided a mortgage and security interests in the
facility. Compass' obligation to make payments is absolute and
unconditional even in the event of damage to or the destruction of
the facility. Series 2020 bonds are on parity with the series 2018
bonds. Covenants include a fully funded debt service reserve fund,
minimum 45 days' cash on hand, debt service coverage at or above
1.1x annual debt service, and minimum fund balance between 5% to
10% depending on the maximum annual debt service (MADS) level
relative to pledged revenues. Including this issuance, the school
will have $22.1 million in pro forma debt based on fiscal 2019
financials.

The stable outlook reflects S&P's view that the school will
successfully transfer its lower grades to the Aviator campus on
time and on budget, will meet enrollment targets, and will generate
sufficient MADS coverage in fiscal 2020. S&P also expects the
school to continue to achieve full accrual surpluses, albeit small,
and to at least maintain its cash level over the next year.


CONSOL ENERGY: Moody's Affirms B1 CFR & Alters Outlook to Negative
------------------------------------------------------------------
Moody's Investors Service affirmed CONSOL Energy Inc.'s B1
Corporate Family Rating, B1-PD Probability of Default Rating, Ba3
senior secured ratings, and its B2 senior secured notes rating. The
Speculative Grade Liquidity Rating was lowered to SGL-3 from SGL-2.
Moody's also revised the rating outlook to negative to reflect
expectations for reduced earnings and cash flow generation in 2020
and potential for further contraction in 2021.

"CONSOL Energy will need to move aggressively to preserve credit
quality in a very challenging environment for thermal coal
producers," said Ben Nelson, Moody's Vice President -- Senior
Credit Officer and lead analyst for CONSOL Energy, Inc.

The following rating actions were taken:

Affirmations:

Issuer: CONSOL Energy Inc.

Corporate Family Rating, Affirmed B1

Probability of Default Rating, Affirmed B1-PD

Senior Secured Bank Credit Facility, Affirmed Ba3 (LGD3)

Senior Secured Regular Bond/Debenture, Affirmed B2 (LGD5, from
LGD4)

Downgrades:

Issuer: CONSOL Energy Inc.

Speculative Grade Liquidity Rating, Downgraded to SGL-3 from SGL-2

Outlook Actions:

Issuer: CONSOL Energy Inc.

Outlook, Changed To Negative From Stable

RATINGS RATIONALE

Moody's expects a very challenging year for the thermal coal
industry in 2020. Domestic demand for thermal coal is challenged in
the near term by a mild winter season and historically low natural
gas prices, which has reduced volumes with the company's
traditional customers and intensified competition in the region.
The export market for thermal coal weakened significantly in 2019
and remains weak in 2020, which, combined with weaker volumes from
domestic customers, has further intensified competition in Northern
Appalachia and depressed pricing by redirecting coal back into the
domestic market. CONSOL responded aggressively over the past few
years by placing domestic volumes under contract and developing
export customers in new markets -- such as India. However, Moody's
expects that export thermal coal pricing will remain near the lower
bound of its medium term sensitivity range of $60-90 per metric ton
(Newcastle) and realized prices from European customers (e.g.,
API2) will be weaker in the near-term.

Moody's expects that CONSOL's management-adjusted EBITDA will fall
to about $275-325 million (from $406 million in 2019) -- despite a
heavily-contracted position for 2020. Based on management's
guidance for 2020, CONSOL expects to produce 24.5-26.5 million tons
of thermal coal at a cash cost of $30-31.50/short ton and sell it
for an average realized price of $43-45/short ton. Moody's
forecast, which incorporates slightly more conservative operating
assumptions, takes into consideration that the company's operating
track record is solid and the vast majority of coal is under
contract in 2020. Based on cash interest in the range of $60
million and management's guidance for $125-145 million of capital
spending, Moody's expects retained cash flow (funds from operations
minus dividends) will fall meaningfully and the company will
generate about $50 million of free cash flow in 2020. Credit
metrics likely will soften but remain solid for the rating,
including estimated pro forma adjusted leverage of 2.5-3.0x,
including an adjustment for the 25% ownership interest of the PAMC
by CONSOL Coal Resources ("CCR") and its standard analytical
adjustments.

Moody's also believes that investor concerns about the coal
industry's ESG profile are intensifying and coal producers will be
increasingly challenged by intensifying access to capital issues in
the early 2020s. An increasing portion of the global investment
community is reducing or eliminating exposure to the coal industry
with greater emphasis on moving away from thermal coal. The
aggregate impact on the credit quality of the coal industry is that
debt capital will become more expensive over this horizon,
particularly in the public bond markets, and other business
requirements, such as surety bonds, which together will lead to
much more focus on individual coal producers' ability to fund their
operations and articulate clearly their approach to addressing
environmental, social, and governance considerations -- including
reducing net debt in the near-to-medium term. CONSOL reported about
$725 million of debt and $527 million of surety bonds to support
reclamation-related items at 31 December 2019.

CONSOL's B1 CFR is supported by the company's solid contract
position. Management estimates that 95% of expected production
volume is contracted for 2020 and 43% for 2021 - assuming the
midpoint volume guidance (25.5 million tons). CONSOL's business
position is also enhanced by their low-cost longwall mines,
relatively stable customer base, and good access to export markets
for both thermal and metallurgical coals. Despite the company's
good business position, CONSOL is fairly concentrated compared to
other coal companies with reliance on a single mining complex with
three active coal mines for the majority of its earnings and cash
flow. CONSOL also has meaningful legacy liabilities consistent with
many rated coal companies, though it has reduced this position
significantly following the sale of certain assets and managing
cash servicing costs.

The negative outlook reflects expectations for weaker cash flow
generation in 2020. An upgrade is not likely given the ongoing
secular decline in demand for US thermal coal, inherent volatility
in the global metallurgical coal industry, and intensifying ESG
concerns. However, a material increase in scale and diversity,
combined with expectations for positive free cash flow generation
in a stressed pricing environment, could also have positive rating
implications. Moody's could downgrade the rating with expectations
for adjusted financial leverage above 3.5x (Debt/EBITDA), negative
free cash flow, substantive deterioration in liquidity, or further
intensification of ESG concerns that call into question the
company's ability to handle upcoming financing requirements.

The SGL-3 reflects adequate liquidity to support operations over
the next 12-18 months. The company had $80 million of cash on the
balance sheet and $330 million of availability under a $400 million
revolving credit facility due 2023. Availability under the
revolving credit facility is reduced by $70 million of letters of
credit to support various obligations. The credit agreement also
contains financial maintenance covenants, including Net
Debt/EBITDA, Gross First Lien Debt/EBITDA, and Fixed Charge
Coverage ratio tests. Moody's expects that the company will remain
in compliance with these covenants in the near-term, but the
cushion of compliance will narrow in the second half of 2020 and
increase vulnerability to a scenario where cash costs escalate
unexpectedly due to unforeseen mining-related issues at the PAMC. A
combination of weaker cash flow generation, revolving credit
representing a meaningful portion of overall liquidity, and a
narrowing cushion of compliance under financial maintenance
covenants are the key factors that prompted a downgrade in the SGL
to SGL-3. The SGL analysis does not take into consideration
potential covenant-related waivers or amendments.

Environmental, social, and governance factors have a material
impact on CONSOL's credit quality. The company is exposed to ESG
issues typical for a company in the coal mining industry, including
increasing global demand for renewable energy that is detrimental
to demand for coal, especially in the United States and Western
Europe. From an environmental perspective the coal mining sector is
also viewed as: (i) very high risk for air pollution and carbon
regulations; (ii) high risk for soil and water pollution, land use
restrictions, and natural and man-made hazards; and (iii) moderate
risk for water shortages. Social issues include factors such as
community relations, operational track record, and health and
safety issues associated with coal mining, such as black lung
disease. CONSOL is highly exposed to thermal coal. Moody's believes
that thermal coal carries greater ESG-related risks than
metallurgical coal. Specific risks for CONSOL Energy include
meaningful exposure to thermal coal and potential negative
political actions in areas served by the company. CONSOL's actions
and commentary since becoming an independent company have been more
oriented toward debt reduction that many other coal companies,
including a reduction in balance sheet debt by nearly 30% since
late 2017.

CONSOL Energy Corporation is a leading global pure-play coal
producer operating the Pennsylvania Mining Complex ("PAMC") located
in the Northern Appalachia coal basin. The company generated $1.4
billion in revenues in 2019.

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


CPI CARD: Incurs $4.4 Million Net Loss in 2019
----------------------------------------------
CPI Card Group Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$4.45 million on $278.07 million of total net sales for the year
ended Dec. 31, 2019, compared to a net loss of $37.46 million on
$255.81 million of total net sales for the year ended Dec. 31,
2018.

As of Dec. 31, 2019, the Company had $213.49 million in total
assets, $365.92 million in total liabilities, and a total
stockholders' deficit of $152.43 million.

As of Dec. 31, 2019, the Company had $18.7 million of cash and cash
equivalents.  Of this amount, $0.4 million was held in accounts
outside of the United States.

CPI Card said, "Our ability to make investments in and grow our
business, service our debt and improve our debt leverage ratios,
while maintaining strong liquidity, will depend upon our ability to
generate excess operating cash flows through our operating
subsidiaries.  Although we can provide no assurances, we believe
that our cash flows from operations, combined with our current cash
levels, will be adequate to fund debt service requirements and
provide cash, as required, to support our ongoing operations,
capital expenditures, lease obligations and working capital
needs."

Cash provided by operating activities - continuing operations for
the year ended Dec. 31, 2019, was $3.0 million compared to cash
provided of $7.1 million for the year ended Dec. 31, 2018.

Cash used in investing activities – continuing operations for the
year ended Dec. 31, 2019 was $2.6 million, compared to a usage of
$5.6 million during the year ended Dec. 31, 2018.

During the year ended Dec. 31, 2019 and 2018, cash used in
financing activities was $1.9 million and $0.5 million,
respectively, and related to principal payments on finance lease
obligations.

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

                      https://is.gd/WBBp8G

                         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.

In January 2020, the Company's common stock was suspended from the
Nasdaq Capital Market and began being quoted on the OTCQX. While
the Company's stock is still currently listed on the TSX, a
Canadian stock exchange, the Company cannot assure investors that
its common stock will be listed on a United States national
exchange such as NASDAQ or another securities exchange in the
future.

                           *   *   *

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.


CYTOSORBENTS CORP: Incurs $19.3 Million Net Loss in 2019
--------------------------------------------------------
Cytosorbents Corporation filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$19.26 million on $22.76 million of total product sales for the
year ended Dec. 31, 2019, compared to a net loss of $17.21 million
on $20.25 million of total product sales for the year ended Dec.
31, 2018.

As of Dec. 31, 2019, the Company had $27.38 million in total
assets, $23.96 million in total liabilities, and $3.42 million in
total stockholders' equity.

For the years ended Dec. 31, 2019 and 2018, cost of revenue was
approximately $7,364,000 and $7,489,000, respectively, a decrease
of approximately $125,000.  Product cost of revenues decreased
approximately $63,000 during the year ended Dec. 31, 2019 as
compared to the year ended Dec. 31, 2018 as a result of achieved
production efficiencies.  Product gross margins were approximately
77% for the year ended Dec. 31, 2019 and approximately 74% for the
year ended Dec. 31, 2018.

Gross profit was approximately $17,586,000 for the year ended Dec.
31, 2019, an increase of approximately $2,571,000 or 17%, over
gross profit of $15,015,000 in 2018.  This increase is attributed
to an increase in CytoSorb product sales during 2019 as well as
achieved production efficiencies.

The Company's research and development costs were approximately
$12,092,000 and $7,723,000 for the years ended Dec. 31, 2019 and
2018, respectively, an increase of approximately $4,369,000, or
57%.  This increase was due to an increase in clinical trial and
related costs of approximately $3,890,000, which include
expenditures related to the Company's REFRESH 2-AKI study and the
Company's TISORB study, an increase in non-clinical research and
development salary related costs of approximately $223,000,
decreases in direct labor and other costs being deployed toward
grant-funded activities of approximately $62,000, which had the
effect of increasing the amount of its non-reimbursable research
and development costs and an increase in its non-grant related
research and development costs of approximately $194,000.

The Company's legal, financial and other consulting costs were
approximately $2,462,000 and $2,002,000 for the years ended
Dec. 31, 2019 and 2018, respectively, an increase of approximately
$460,000, or 23%.  This increase was due to an increase in legal
fees of approximately $334,000 related to patent matters and
certain corporate initiatives, an increase in employment agency
fees of approximately $88,000 related to the hiring of senior level
personnel, an increase in accounting and auditing fees of
approximately $24,000 and an increase in consulting fees of
approximately $14,000.

The Company's selling, general and administrative expenses were
approximately $22,006,000 and $20,874,000 for the years ended Dec.
31, 2019 and 2018, respectively, an increase of approximately
$1,132,000, or 5%.  This increase was due to an increase in
salaries, commissions and related costs of approximately
$2,323,000, additional sales and marketing costs, which include
advertising and conference attendance of approximately $863,000, an
increase in royalty expenses of approximately $198,000 due to the
increase in product sales, and an increase in restricted stock
expense of approximately $226,000 related to restricted stock units
granted to the Company's executive officers, an increase in public
relations cost of approximately $78,000 and increase in other
general and administrative costs of approximately $215,000.  These
increases were offset by a decrease in non-cash stock compensation
expense of approximately $2,771,000.

For the year ended Dec. 31, 2019, interest expense, net was
approximately $1,034,000, as compared to interest expense, net of
approximately $1,461,000 for the year ended Dec. 31, 2018.  This
decrease in net interest expense of approximately $427,000 is
related to the settlement of the Success Fee with Bridge Bank in
the amount of $637,000 that became due in May 2018 in accordance
with the terms of the 2016 Success Fee Letter, offset by an
increase in interest due to the draw down of the $5,000,000 Term B
Loan with Bridge Bank on July 31, 2019.

For the year ended Dec. 31, 2019, the loss on foreign currency
transactions was approximately $350,000, as compared to a loss on
foreign currency transactions of approximately $785,000 for the
year ended Dec. 31, 2018.  The 2019 loss is directly related to the
decrease in the exchange rate of the Euro at Dec. 31, 2019, as
compared to Dec. 31, 2018.  The exchange rate of the Euro to the
U.S. dollar was $1.12 per Euro at Dec. 31, 2019 as compared to
$1.15 per Euro at Dec. 31, 2018.  The 2018 loss is directly related
to the decrease in the exchange rate of the Euro at
Dec. 31, 2018, as compared to Dec. 31, 2017.  The exchange rate of
the Euro to the U.S. dollar was $1.15 per Euro at
Dec. 31, 2018 as compared to $1.20 per Euro at Dec. 31, 2017.

The Company's benefit from income taxes was approximately
$1,092,000 and $620,000 for the years ended Dec. 31, 2019 and 2018,
respectively.  These benefits were realized by utilizing the New
Jersey Technology Business Tax Certificate Transfer Program whereby
the State of New Jersey allows us to sell a portion of its state
net operating losses to a third party.

Since inception, the Company's operations have been primarily
financed through the private and public placement of its debt and
equity securities.  At Dec. 31, 2019, the Company had current
assets of approximately $20,902,000 including cash on hand of
approximately $12,232,000 and had current liabilities of
approximately $9,936,000.  During the period from Jan. 1, 2020
through March 2, 2020, the Company raised approximately $13,322,000
by utilizing its ATM facility with co-agents Jefferies LLC and B.
Riley FBR.  Also, the Company expects to receive approximately
$1,092,000 in cash from the approved sale of its net operating
losses and research and development credits from the State of New
Jersey in the first quarter of 2020.  The Company believes that it
has sufficient cash to fund its operations into 2021.

WithumSmith+Brown, PC, in East Brunswick, New Jersey, the Company's
auditor since 2004, issued a "going concern" qualification in its
report dated March 5, 2020 citing that the Company sustained net
losses for the years ended Dec. 31, 2019, 2018 and 2017 of
approximately $19.3 million, $17.2 million and $8.5 million,
respectively.  Further, the Company believes it will have to raise
additional capital to fund its planned operations for the twelve
month period through March 2021.  These matters raise substantial
doubt regarding the Company's ability to continue as a going
concern.

2019 Financial Highlights:

   * Q4 2019 total revenue was approximately $7.4 million
     compared to $6.1 million a year ago

   * Growth accelerated in Q4 2019, with quarterly product sales
     of approximately $6.6 million, a 21% increase when compared
     to $5.5 million of product sales a year ago, bolstered by a
     30% increase in direct sales.  On a constant  
     currency/exchange rate basis, Q4 2019 product sales
     increased 24%

   * 2019 total revenue was approximately $24.9 million compared
     to $22.5 million in 2018

   * 2019 total product sales were approximately $22.8 million
     compared to $20.3 million in 2018

   * On a constant currency/exchange rate basis, 2019 total
     revenue and product sales were $26.1 million and $24.0
     million, representing 16% and 18% growth, respectively when
     compared to the prior year

   * Achieved Q4 2019 blended product gross margins of 80%,
     mixing higher margin direct sales and lower margin
     distributor and partner sales

Dr. Phillip Chan, chief executive officer of CytoSorbents stated,
"As discussed in our January 14, 2020 stockholder letter, 2019 was
a year of progress, though not without its fair share of growing
pains.  That said, we believe the significant investments and
efforts made last year to strengthen our commercialization
infrastructure have solidly positioned the company for future
potential successes.  I recommend that you read this letter if you
have interest."

Dr. Chan continued, "That said, 2020 has started with a burst of
important achievements and new opportunity, but also a very deep
sense of responsibility to investigate the use of CytoSorb as a
possible adjunctive treatment in critically-ill patients infected
with either COVID-19 coronavirus or influenza.  In the U.S. alone,
the Centers for Disease Control and Prevention (CDC) has estimated
that influenza has infected 30 million people this season, killing
18,000.  There have been more than 90,000 documented cases of
COVID-19 coronavirus infection worldwide, with more than 3,000
deaths.  In the U.S., there have been 162 cases across 18 states,
and 11 deaths.  We predict that as the coronavirus test becomes
more available, and more people are tested, the number of
documented cases in the U.S. will increase dramatically.  We want
to be in a position to help as many people here in the U.S. and
worldwide as possible."

"As we have discussed in the past couple of weeks, our partnership
with China Medical System Holding Ltd, a publicly-traded $800+
million in revenue specialty pharma company in China, has led to
the rapid introduction of donated CytoSorb devices into key
hospitals in the Wuhan, China region, the epicenter of the COVID-19
pandemic, announced last Friday," stated Dr. Chan.

"We have now learned that multiple COVID-19 infected patients at
multiple hospitals have been undergoing CytoSorb treatment.
Although too soon to report on clinical outcomes, we expect
information to begin to be available in the near future. Physicians
from hospitals in Beijing (Peking), Shanghai, and other cities
throughout China, have generously come to Wuhan to assist in
treating those infected with COVID-19.  In particular, physicians
working in Wuhan from Peking Union Medical College Hospital, one of
the most prestigious medical institutions in China, have registered
a clinical study entitled, 'Cytosorb adsorption therapy combined
with standard therapy for new coronavirus pneumonia in adult severe
patients' in order to have a mechanism to collect ongoing safety
and efficacy data from patients they are treating, and to publish
these data."

Dr. Chan continued, "We are also pleased that on March 3, 2020, the
National Health Commission in China issued the official, updated
"Diagnosis and Treatment of New Coronavirus Pneumonia (7th
Version)" guidelines, which now includes the following translated
statement as a treatment recommendation, "For severe and critically
ill patients with cytokine storms, in order to remove inflammatory
factors, block "cytokine storms" and increase "blood purification
treatment".

"Meanwhile, CytoSorb is already being sold in many countries around
the world where COVID-19 cases have surged, including Italy, Iran,
Germany, France, Spain, Hong Kong, and others. Meanwhile, here in
the U.S., we have submitted our documentation to the multi-agency
coronavirus task force, led by the Biomedical Advanced Research and
Development Authority (BARDA), had a preliminary conversation with
the agency, and await further feedback.  There are many cases in
the published literature where the use of CytoSorb, in conjunction
with standard of care, has been successful in helping to treat the
severe complications of influenza and coronavirus infection.  These
include the "cytokine storm" that triggers an overwhelming systemic
inflammatory response syndrome that can then lead to acute
respiratory distress syndrome (ARDS), shock, multiple organ
failure, and sepsis from secondary bacterial pneumonia.  If we
observe the similar ability to treat these complications in
patients afflicted with COVID-19, it would represent a major
advance in the treatment of this deadly illness."

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

                      https://is.gd/13gQvT

                       About CytoSorbents

Based in Monmouth Junction, New Jersey, CytoSorbents Corporation is
engaged in critical care immunotherapy, specializing in blood
purification.  Its flagship product, CytoSorb is approved in the
European Union with distribution in 58 countries around the world,
as an extracorporeal cytokine adsorber designed to reduce the
"cytokine storm" or "cytokine release syndrome" that could
otherwise cause massive inflammation, organ failure and death in
common critical illnesses.  These are conditions where the risk of
death is extremely high, yet no effective treatments exist.


DEERFIELD DAKOTA: Moody's Affirms B2 CFR, Outlok Stable
-------------------------------------------------------
Moody's Investors Service affirmed the following ratings on
Deerfield Dakota Holding, LLC (NEW), a holding corporation that
wholly owns Duff & Phelps Corporation: B3 Corporate Family Rating,
B3-PD Probability of Default Rating, B2 instrument rating on the
new first-lien credit facilities. Due to the replacement of the
previously proposed new senior unsecured notes with a new
second-lien term loan in the pro forma capital structure, Moody's
also assigned a new Caa2 instrument rating to the proposed
second-lien senior secured term loan and will withdraw the new
senior unsecured instrument rating.

Proceeds from the new first-lien and second-lien term loans will be
used to fund the acquisition of Duff & Phelps by a global investor
consortium led by funds managed by Stone Point Capital, and
refinance approximately $1.7 billion of outstanding debt. The
outlook is stable. Existing ratings at Deerfield Dakota Holding,
LLC will be withdrawn upon closing of the new credit facilities.

In January 2020, the consortium led by Stone Point and Further
Global announced an agreement to acquire a majority ownership stake
in Duff & Phelps from Permira Funds, which will maintain a minority
stake. The acquisition will be financed with proceeds from i) a new
$1,550 million first-lien senior secured term loan (including a
€300 Euro tranche), ii) a new $450 million second-lien senior
secured term loan, iii) rolled equity from current owners, and iv)
new equity from the investor consortium led by Stone Point. The new
credit facilities also include a $200 million first-lien senior
secured revolving credit facility, which is expected to be undrawn
at closing. The acquisition is expected to close in 2Q 2020.

Assignments:

Issuer: Deerfield Dakota Holding, LLC (NEW)

Senior Secured 2nd Lien Bank Credit Facility, Assigned Caa2 (LGD5)

Outlook Actions:

Issuer: Deerfield Dakota Holding, LLC (NEW)

Outlook, Remains Stable

Affirmations:

Issuer: Deerfield Dakota Holding, LLC (NEW)

Probability of Default Rating, Affirmed B3-PD

Corporate Family Rating, Affirmed B3

Senior Secured 1st Lien Bank Credit Facility, Affirmed B2 (LGD3)

RATINGS RATIONALE

The B3 Corporate Family Rating reflects Duff & Phelp's highly
leveraged capital structure with 2019 debt/EBITDA above 8x (Moody's
adjusted, pro forma for the transaction and recent acquisitions).
Its leverage calculation includes standard adjustments and its view
of M&A transaction costs as partially recurring, given that
inorganic growth is core to the company's business model. Weak free
cash flow to debt is also a key credit constraint, with FCF/debt of
2.1% (Moody's adjusted) as of the 12-month period ending September
2019. Free cash flow to debt will remain weak over the next 12-24
months as a result of the incremental burden from higher pro forma
interest expense and transaction costs. Moody's expectation for
aggressive financial policies and additional debt-funded M&A also
weighs on the rating. In addition, the company faces strong
competition against large, well-capitalized peers in the valuation,
corporate finance, risk advisory and other consulting services
market.

These risks are partially offset by Duff & Phelps' well-known brand
and entrenched network of customer relationships, which provide
revenue stability. While Duff & Phelps' client fees are typically
not contractually recurring, a large proportion of existing
assignments require periodic reviews, resulting in recurring
contributions to revenue. The company's new business services
segment, comprising mainly the recently acquired assets of Prime
Clerk and Lucid, create a new technology-enabled revenue stream
that provides a sticky and counter-cyclical source of revenue. The
new business lines will benefit from cross-selling opportunities
across the company's client base, given the complementary or
adjacent nature of these services. Duff & Phelps has reduced its
exposure to economic cycles over the last 10 years through
acquisitions of non-cyclical and counter-cyclical assets, such as
Kroll, Prime Clerk and Lucid. Moody's expects the firm's revenue to
continue to diversify away from legacy corporate finance advisory
fees and focus on a diversified portfolio of consulting and
services with lower cyclicality.

The ratings for the individual debt instruments incorporate Duff &
Phelps' overall probability of default, reflected in the B3-PD, and
the loss given default assessments for the individual instruments.
The first-lien credit facilities, consisting of the $200 million
revolver expiring in 2025 and the $1,550 million term loan maturing
in 2027, are rated B2, one notch above the B3 CFR, with a loss
given default assessment of LGD3. The B2 first-lien instrument
ratings reflect their relative size and senior position ahead of
the second-lien senior secured term loan. The $450 million
second-lien senior secured term loan, due 2028, is rated Caa2, two
notches below the CFR, with a loss given default assessment of
LGD5. The Caa2 second-lien senior secured rating reflects its
junior ranking as well as its relative size within the capital
structure.

Liquidity is good, supported by a $30 million pro forma cash
balance at closing, a $200 million revolving facility (which is
expected to remain undrawn) and expected FCF/debt in the 2.0% -
3.5% range. The revolver includes a 8x springing first-lien senior
secured leverage covenant when 35% or more of the revolver is
drawn, Moody's anticipates the company will remain in compliance
with the covenant.

The stable outlook reflects the expectation that revenue will grow
organically in the mid single-digits over the next 12-24 months,
with stronger growth in the cyber security, risk advisory and
business services segments partially offset by slower growth in the
valuation and corporate finance divisions. Top line growth will
drive deleveraging towards 7x, but free cash flow is expected to
remain low due to high transaction costs, with FCF/debt in the 2.0%
- 3.5% range over the next 12 months.

The ratings could be downgraded if increased competition or
cyclical pressure result in declining organic revenue and lower
profitability. Aggressive financial policies or debt-financed
acquisitions causing debt to EBITDA to be sustained above 7.5x or
EBITDA to interest to decline below 1.0x (all metrics Moody's
adjusted), or a material weakening in free cash flow and liquidity,
could also pressure the ratings.

The ratings could be upgraded if the company demonstrates a
commitment to more balanced financial policies, sustaining its debt
to EBITDA ratio below 6.0x and EBITDA to interest above 2.0x,
combined with good liquidity and free cash flow to debt above 5%
(all metrics Moody's adjusted). Increasing scale and evidence of
strong and sustainable organic revenue growth and improving margins
would benefit credit metrics and create upward rating momentum.

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

Deerfield Dakota Holding, LLC is the holding company of Duff &
Phelps, a global consulting services firm. Duff & Phelps operates
in four main business segments: valuation advisory; governance,
risk, investigations and disputes; corporate finance; and business
services. The company generated approximately $1.1 billion of
revenue in 2019.


DEL MONTE FOODS: Moody's Affirms Caa1 CFR & Alters Outlook to Pos.
------------------------------------------------------------------
Moody's Investors Service, Inc. affirmed Del Monte Foods, Inc.'s
Corporate Family Rating at Caa1 and Probability of Default Rating
at Caa1-PD. Moody's also assigned a Caa2 rating to proposed $575
million seven-year senior secured notes currently being offered.
Finally, Moody's upgraded the company's Speculative Grade Liquidity
Rating to SGL-3 from SGL-4 and revised the outlook for all ratings
to positive from stable.

The secured notes offering is part of a recapitalization that will
result in the full repayment of Del Monte's first-lien secured term
loan (Caa1) and second-lien secured term loan (Caa3). The ratings
on these secured term loan instruments will be withdrawn when the
loans are repaid, anticipated at closing.

RATINGS RATIONALE

The Caa1 Corporate Family Rating reflects Del Monte's high
financial leverage, declining category sales volume in U.S. canned
fruit and vegetables, and high execution risk related to a major
operational restructuring underway. The company's ratings are
supported by the strength of the Del Monte brand, which holds
leading shares in core shelf stable fruits and vegetables. In
regard to governance, the ratings are also supported by a history
of liquidity support provided by parent company Del Monte Pacific
Ltd. ("DMPL", not rated) that Moody's expects will continue.

The SGL-3 rating and positive outlook reflect Moody's assumption
that the company's proposed recapitalization will be completed
successfully under tenable terms.

Del Monte Foods, Inc.

Ratings affirmed:

Corporate Family Rating at Caa1;

Probability of Default Rating at Caa1-PD;

Rating assigned:

Proposed $575 million senior secured notes due 2027 at Caa2 (LGD
5).

The following ratings will be withdrawn upon repayment:

$671 million outstanding first-lien senior secured term loan due 18
Feb 2021 at Caa1 (LGD 4);

$260 million outstanding second-lien senior secured term loan due
18 Aug 2021 at Caa3 (LGD 5).

Rating upgraded:

Speculative Grade Liquidity Rating to SGL-3 from SGL-4.

The outlook has been revised to positive from stable.

The Caa2 rating on the new senior secured notes is a notch lower
than the Caa1 Corporate Family Rating reflecting the junior
collateral position of the notes relative to the proposed $450
million asset backed revolving credit facility. This notching also
reflects the absence of any significant debt instruments that are
structurally subordinate to the secured notes, following the
pending retirement of the company's second-lien debt instruments.

On March 4, 2020 Del Monte launched a proposed recapitalization
that includes a $366 million equity contribution from an indirect
holding company, consisting of an equitization of $216 million of
Del Monte's second-lien debt that it previously purchased on the
open market, and a $150 million cash purchase of Del Monte's common
shares. Concurrent with the equity contribution, Del Monte will
issue $575 million of new seven-year secured notes. Net proceeds
from the new notes and cash equity contribution will be used to
retire its $671 million first-lien secured term loan maturing
February 2021 and $29 million of the second lien term loan held by
outside investors. Finally, as part of the recapitalization, the
company will expand the size of its ABL facility to $450 million
from $443 million and extend the maturity to a date five years from
closing, which is expected to be concurrent with the completion of
the proposed secured notes issuance. The existing ABL facility
expires in November 2020.

If consummated, the proposed recapitalization at closing will
reduce debt from about 14.0x to 9.5x, by Moody's estimates.
Leverage could fall below 5.0x if the company is able to achieve
its cost savings target of $68 million by the end of fiscal 2021.

"The proposed recapitalization, including the significant cash
infusion from the parent, will reduce the company's financial
leverage and resolve serious liquidity concerns caused by large,
looming debt maturities," commented Brian Weddington, a Moody's
VP-Senior Credit Officer. "Nonetheless, financial leverage remains
very high and the long-term growth prospects of the core canned
fruits and vegetables category remains poor. Moreover, unless the
company is able to successfully restructure operationally under its
new 'asset lite' strategy, Del Monte will remain financially
stressed," added Weddington.

Moody's notes that some shelf stable packaged foods companies,
including Del Monte, are currently experiencing higher than normal
sales volume due to consumer behavioral shifts related to the
coronavirus epidemic. Moody's believe that these shifts, which
include pantry loading and more at-home dining, are generally
favorable for the retail packaged foods sector.

In 2019, Del Monte began a major asset restructuring plan to
improve profitability, involving an operational shift to an
asset-lite model. The plan is budgeted to save the company $68
million in annual costs through reduced fixed overhead costs, raw
materials and labor, net of incremental co-packer and variable
costs. In addition, new product innovation aimed at improving
product mix should generate incremental sales and better profit
margins. However, because of the high complexity of the strategy,
along with ongoing weak category fundamentals, execution risk is
very high. Del Monte has already closed or sold four vegetable
processing facilities and related equipment located in Minnesota,
Illinois, Wisconsin, and Texas. Production at these facilities will
be transitioned to the six remaining company-owned US plants and to
third-party manufacturers.

Del Monte's ratings could be downgraded if the company is unable to
consummate the proposed recapitalization or is otherwise unable to
significantly improve its liquidity profile. A downgrade could also
occur if the company fails to successfully execute its asset-lite
strategy, including improving annual EBITDA to at least $100
million by the end of fiscal 2021 from about $80 million
currently.

To warrant an upgrade, Del Monte would need to reduce debt/EBITDA
below 7.0x, demonstrate its ability to generate positive operating
cash flow excluding working capital reductions, and sustain an
adequate liquidity profile.

Headquartered in Walnut Creek, California, Del Monte Foods, Inc. is
a manufacturer and marketer of branded and private label food
products for the US and South American retail market. Its brands
include Del Monte in shelf stable fruit, vegetable and tomatoes;
Contadina in tomato based products; College Inn in broth products;
and S&W in shelf stable fruit, vegetable and tomato products. The
company generates annual sales of approximately $1.3 billion.

The principal methodology used in these ratings was Consumer
Packaged Goods Methodology published in February 2020.


DEL MONTE FOODS: S&P Rates New Senior Secured Notes 'CCC+'
----------------------------------------------------------
S&P Global Ratings assigned a 'CCC+' issue-level and '3' recovery
rating to U.S.–based Del Monte Foods Inc.'s (DMFI) proposed
senior secured notes.

DMFI launched a $575 million senior secured bond and new $450
million ABL facility (unrated) to refinance its existing capital
structure that are current obligations.

The rating actions reflect uncertainty around successful completion
of the proposed transaction at reasonable terms. The CreditWatch
placements reflect S&P's view that if the proposed refinancing is
completed as presented, the capital structure may still be
unsustainable over the long term given its high debt burden and
current maturities at the group level. Del Monte Foods Inc.'s
(DMFI's) debt burden is not changing materially--the proposed
capital structure at close consists of $925 million of funded debt
(including $225 million of average seasonal asset-based lending
[ABL] borrowings) compared to $1.2 billion in the current capital
structure. Additionally, the parent, Del Monte Pacific Ltd. (DMPL),
is adding another $150 million of bridge loans to the group debt
burden and has near-term maturities to address by August-October
2020 after this proposed refinancing is completed.

"We plan to resolve the CreditWatch when we receive confirmation
that the proposed refinancing is completed and maturities at the
group level are addressed. Once we resolve the CreditWatch
placements, which could occur in the coming months, we may lower or
affirm our rating on the company. Specifically, we could downgrade
DMFI if we believe that it or the group will not be able to
refinance in a timely manner with reasonable terms," S&P said.

"Alternatively, we could downgrade the company if it completes the
refinancing but we believe the terms are so onerous that it
couldn't sustain its capital structure over the long term. On the
other hand, we could affirm our rating on DMFI if it launches a
refinancing and we believe it will complete the process in a timely
manner and at reasonable terms," the rating agency said.


DILLARD'S INC: S&P Cuts ICR to 'BB' on Deteriorating Profitability
------------------------------------------------------------------
S&P Global Ratings lowered all ratings on U.S. based regional
department store retailer Dillard's Inc., including the issuer
credit rating to 'BB' from 'BB+'.

Fourth quarter and 2019 results were weaker than S&P's expectations
and headwinds will persist.   Dillard's has experienced a
significant deterioration in profitability with adjusted EBITDA
margins of less than 7% in 2019, declining by nearly half in the
last five years. S&P expects margins to remain weak over the next
couple of years as Dillard's contends with fragile mall traffic
trends, intense competition, increasing price transparency, and an
uneven economic backdrop. S&P had previously expected nominal
EBITDA to rebound in 2019 and for a return to growth thereafter.
With the continued weak performance against the backdrop of ongoing
intense competition, S&P has revised its future expectations
downward and now expects flat to declining EBITDA over the next
several years. S&P believes secular weakness for brick and mortar
department stores will continue, and more apparel market share is
migrating to off-price and online retailers. S&P's downgrade also
incorporates its assessment of Dillard's lower online sales
penetration and omnichannel capabilities relative to national
peers, as a primarily regional mall-based player. S&P believes
omnichannel capability will become an increasingly important
competitive factor amongst retailers given customers' continued
rapid adoption of e-commerce. Despite these headwinds, the rating
agency also recognizes the company's still-good free cash flow
generation, supplemented by substantial real estate ownership,
which provides Dillard's with financial flexibility.

The stable outlook reflects S&P's view that the company's limited
balance sheet debt and good free cash flow generation will provide
financial flexibility as the company faces sustained headwinds in
the department store industry.

"We could lower the ratings on Dillard's if operational performance
meaningfully weakens compared with our expectations, which would
indicate deterioration in its competitive standing. For instance,
if sales declines in the low- to mid-single-digit range and EBITDA
margins fall by about 100 basis points relative to our projections,
we could lower the ratings. We could also lower our ratings if we
expect weaker free operating cash flow generation approaching $100
million or less on a sustained basis," S&P said.

"We could raise the ratings if we believe Dillard's is poised for
sustainable growth while maintaining a conservative approach to
debt. If the company is on a path to generate consistently positive
sales growth and margin improvement while leverage remains less
than 2x, we could raise the ratings," the rating agency said.


DUNCAN MORGAN: 56% Owner MacGregor Proposes Reorganization Plan
---------------------------------------------------------------
Bannor Michael MacGregor, the 56% owner of Duncan Morgan, LLC,
filed an Amended Disclosure Statement for its proposed Chapter 11
Plan for Duncan Morgan, which is currently managed by a
court-appointed Chapter 11 trustee.

Since being appointed, the Trustee has employed a broker and sold
2331 Putters Way, Raleigh, North Carolina, and 67 Crystal Oaks
Court, Durham, North Carolina.  The Trustee has a sale pending
utilizing a broker for 9205 Keswick Woods Court, Raleigh, North
Carolina, for $171,00.  The Trustee also has a sale pending with
Hope Reins, Inc., for 4 tracts of land (8303 Wake Forest Highway,
8307 Wake Forest Highway, 8317 Wake Forest Highway, and 13214 Boyce
Mill Road) for $300,000.  This sale was brought before the
Bankruptcy Court without a broker, no marketing, MacGregor offering
to pay more for the tracts, and the sale bringing no proceeds to
the Debtor.  The Trustee successfully argued that MacGregor should
not be able to purchase the 4 tracts because he was not physically
present at the hearing with proof of funds.  Upon information and
belief, the Trustee did not conduct sufficient due diligence on
Hope Reins' ability to close or on the actual value of the property
at issue.

Upon the request of the Trustee, MacGregor cancelled $1,300,000 in
valid deeds of trust, because MacGregor was assured that the
Trustee would work with MacGregor and his attorney to formulate a
joint plan of reorganization and that this this would not be
treated like a Chapter 7.  Despite all this, neither MacGregor nor
his attorney is aware of the Trustee taking any steps towards
reorganizing.  MacGregor accordingly filed a Plan of Reorganization
on Feb. 10, 2020.

MacGregor's Plan contemplates a reorganization of the Debtor's
obligations.  In accordance with the Plan, the Debtor intends to
satisfy creditor claims from: (i) converting certain claims to
equity; (ii) selling excess property; (iii) leveraging real
property; (iv) rental income from certain real property; and/or (v)
loans to the Debtor or cash calls from owners.

The Debtor's liabilities will be paid according to the priorities
of the Bankruptcy Code.  Under the Plan, all debts will be paid in
full.

A full-text copy of the Amended Disclosure Statement dated Feb. 20,
2020, is available at https://tinyurl.com/yxxe6mw3 from
PacerMonitor at no charge.

Attorney for Bannor Michael MacGregor:

     WILLIAM H. KROLL
     STUBBS PERDUE
     9208 Falls of Neuse Road, Suite 201
     Raleigh, North Carolina 27615
     Tel: (919) 870-6258
     Fax: (919) 870-6259
     E-mail: wkroll@stubbsperdue.com

                     About Duncan Morgan

Duncan Morgan LLC is primarily engaged in renting and leasing real
estate properties.

Duncan Morgan sought Chapter 11 protection (Bankr. E.D.N.C. Case
No. 19-03113) on Oct. 10, 2019. The Debtor was estimated to have $1
million to $10 million in assets and liabilities as of the
bankruptcy filing.  

The Hon. David M. Warren is the case judge.  

J.M. Cook, Esq., is the Debtor's counsel.  

Kevin L. Sink was appointed as Chapter 11 trustee on Aug. 21, 2019.
The Chapter 11 Trustee can be reached at:

        Kevin L. Sink
        NICHOLLS & CRAMPTON, PA.
        P.O. Box 18237
        Raleigh, NC 27619
        Telephone: 919-781-1311
        Facsimile: 919-782-0465
        E-mail: ksink@nichollscrampton.com

On Dec. 31, 2019, the Court appointed Jeff Horton of Allen Tate
Realty as the realtor for the Trustee.



EM POLICIA: March 25 Plan & Disclosure Hearing Set
--------------------------------------------------
On Feb. 20, 2020, debtor EM Policia Privada, Inc., filed with the
U.S. Bankruptcy Court for the District of Puerto Rico a Disclosure
Statement.

On Feb. 21, 2020, Judge Brian K. Tester ordered that:

  * The Disclosure Statement is conditionally approved.

  * The conditionally approved Disclosure Statement and the Plan
referred to herein are to be circulated to all parties.

  * Acceptances or rejections of the Plan may be filed in writing
by the holders of all claims on/or before ten (10) days prior to
the date of the hearing on confirmation of the Plan.

  * Any objection to the final approval of the Disclosure Statement
and/or the confirmation of the Plan shall be filed on/or before ten
(10) days prior to the date of the hearing on confirmation of the
Plan.

  * March 25, 2020, at 2:00 p.m., at the U.S. Bankruptcy Court,
U.S. Post Office and Courthouse Building, 300 Recinto Sur,
Courtroom No. 1, Second Floor, San Juan, Puerto Rico is the hearing
for the consideration of the final approval of the Disclosure
Statement and the confirmation of the Plan.

A copy of the order dated Feb. 21, 2020, is available at
https://tinyurl.com/twzaeda from PacerMonitor at no charge.

                 About EM Policia Privada, Inc.

Based in Bayamon, Puerto Rico, EM Policia Privada, Inc. filed a
petition under Chapter 11 of the Bankruptcy Code (Bankr. D.P.R.
Case No. 19-02293) on April 26, 2019, listing under $1 million in
both assets and liabilities. The Debtor is represented by
NildaGonzalez-Cordero Law Offices.


EVENTIDE CREDIT: Hires Mr. McManigle of MACCO as CRO
----------------------------------------------------
Eventide Credit Acquisitions, LLC, seeks authority from the U.S.
Bankruptcy Court for the Northern District of Texas to employ Drew
McManigle of MACCO Restructuring Group, LLC, as chief restructuring
officer to the Debtor.

Eventide Credit requires MACCO to:

   (a) provide business and debt restructuring advice, including
       business strategy among other key elements of the
       business;

   (b) assist or prepare a weekly 13-week cash flow forecast and
       related financial and business models that can be utilized
       by management, among others, to understand the Debtor's
       liquidity;

   (c) assist in the preparation of the Statement of Financial
       Affairs and Schedules of Assets and Liabilities, Monthly
       Operating Reports and similar chapter 11 administrative,
       financial and accounting reports;

   (d) make operational decisions, including those which will or
       potentially will, affect operations, contracting,
       accounting, collection of accounts, cash and
       cash disbursements, and all similar business undertakings;

   (e) assist in or implement cost containment procedures;

   (f) direct, supervise, hire and terminate the Debtor's
       consultants and professionals, subject to applicable law
       and contractual obligations of the Debtor;

   (g) manage and control cash, cash outflows and financing
       commitments, such as contractual obligations and
       compensation, that expend cash;

   (h) cancel, commit to, or renegotiate all contracts;

   (i) assist in the redeployment of assets as deemed
       appropriate;

   (j) negotiate with the Debtor's creditors, prospective
       purchasers, equity holders, equity committees, official
       committee of unsecured creditors and all other parties-in-
       interest;

   (k) evaluate and make recommendations and decisions in
       connection with strategic alternatives to maximize the
       value of the Debtor; and

   (l) make any and all business decisions on behalf of ECA, as
       necessary or required, utilizing Manager and CRO's
       business judgement that may include any other professional
       services necessary.

MACCO will be paid at these hourly rates:

     Manager                         $550
     Other Professionals         $125 to $550

The Debtor paid MACCO a retainer in the amount of $40,000 prior to
the bankruptcy filing.

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

Drew McManigle, managing director of MACCO Restructuring Group,
LLC, assured the Court that the firm is a "disinterested person" as
the term is defined in Section 101(14) of the Bankruptcy Code and
does not represent any interest adverse to the Debtor and its
estates.

MACCO can be reached at:

     Drew McManigle
     MACCO RESTRUCTURING GROUP LLC
     Pennzoil Place 700, Milam St., Suite 1300
     Houston, TX 77002
     Tel: (410) 350-1839
     E-mail: Drew@MaccoRestructuringGroup.com

              About Eventide Credit Acquisitions, LLC

Eventide Acquisitions, LLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Texas Case No. 20-40349) on Jan.
28, 2020. At the time of the filing, the Debtor had estimated
assets of between $50 million and $100 million and liabilities of
between $1 million and $10 million. Judge Edward L. Morris oversees
the case. The Debtor tapped Forshey & Prostok, LLP and Loeb & Loeb,
LLP as its legal counsel.

The Office of the U.S. Trustee appointed creditors to serve on the
official committee of unsecured creditors in the Debtor's case. The
committee is represented by Cole Schotz P.C. MACCO Restructuring
Group, LLC, as chief restructuring officer.



FULTON2188: Taps Dahiya Law Offices as Legal Counsel
----------------------------------------------------
Fulton 2188 Corporation received approval from the US Bankruptcy
Court for the Eastern District of New York to hire Dahiya Law
Offices, LLC as its legal counsel.

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

     a. advise the Debtor regarding the administration of its
bankruptcy case;

     b. represent the Debtor before the bankruptcy court and advise
the Debtor on pending litigations, hearings, motions and court
decisions;

     c. review and analyze all applications, orders and motions
filed with the bankruptcy court by third parties in the Debtor's
bankruptcy proceeding;

     d. attend all meetings conducted pursuant to Section 341(a) of
the Bankruptcy Code and represent the Debtor at all examinations;

     e. communicate with creditors and other parties;

     f. assist the Debtor in preparing legal papers, prepare
witnesses and review documents;

     g. confer with all other bankruptcy professionals;

     h. negotiate with creditors or third parties concerning the
terms of any proposed plan of reorganization; and

     i. prepare, draft and prosecute a plan of reorganization.

Dahiya will charge these hourly rates:

     Principal                   $700
     Counsel                     $450
     Associates              $200 - $350
     Paralegals/Clerks        $75 - $125

The firm received an advance retainer of $10,000 prior to the
petition date.

Chief Samsair, Esq., principal at Dahiya, disclosed in a court
filing that the firm is "disinterested" as defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Chief Samsair, Esq.
     Dahiya Law Offices, LLC
     75 Maiden Lane, Suite 506
     New York, NY 10038
     Tel: (212)766-8000
     Fax: (212)766-8001
     E-mail: karam@bankruptcypundit.com

                   About Fulton 2188 Corporation

Based in South Richmond Hill, N.Y., Fulton 2188 Corporation sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 20-41033) on Feb. 20, 2020, listing under $1 million in
both assets and liabilities.  Karamvir Dahiya, Esq., at Dahiya Law
Offices, LLC, represents the Debtor as legal counsel.              



FURIE OPERATING: Now Proposes Kachemak-Backed Plan
--------------------------------------------------
Furie Operating Alaska, LLC and its affiliated debtors, together
with Kachemak Exploration LLC, co-propose a Joint Plan for the
Debtors.

In December 2019, the Debtors filed a Plan of Reorganization that
proposed a plan of reorganization around the sale to HEX LLC but
HEX was unable to consummate the proposed sale.

On Feb. 17, 2020, Kachemak, a Delaware limited liability company,
submitted to the Debtors an Acquisition by Foreclosure Agreement,
dated February 17, 2020, between and among the Debtors, as sellers,
and the Acquirer, as the acquirer (the "Acquisition by Foreclosure
Agreement").  The Acquirer is a newly formed entity controlled by
Melody and GFR.  Under theAcquisition by Foreclosure Agreement, the
Acquirer will acquire new equity interests (the "New Equity
Interests") issued pursuant to the Plan (the "Acquisition").

The Debtors now seek to confirm the Plan which contemplates closing
the Acquisition on the terms of the Acquisition by Foreclosure
Agreement, the Plan Term Sheet, and such other terms in the
Definitive Documents. Specifically, the Acquisition contemplates
the following:

  * The Prepetition Term Loan Administrative Agent, at the
direction of the Term Loan Lenders and with the consent of the DIP
Lenders, shall complete a Foreclosure4 in accordance with
applicable law, for the retention and acceptance of the pledged
Interests in the Debtors (the "Pledged Equity") by its designee, in
satisfaction of the Prepetition Term Loan Obligations (as defined
in the Final DIP Order).

  * Melody and GFR will capitalize Acquirer with Cash, as set forth
in the Plan, and the Melody DIP Lender Obligations (as defined in
the AFA).

  * Acquirer will pay $2 million to the Debtors solely to be used
to satisfy Allowed Administrative Claims and Allowed Fee Claims to
the extent (and only to the extent) set forth in the Approved
Budget.

  * The Pledged Equity will subsequently be cancelled and
extinguished pursuant to the terms of the Plan, the Confirmation
Order, and the New Equity Interests, pursuant to the terms of the
AFA, the Plan, the Confirmation Order, and the other Definitive
Documents, will be issued to the Acquirer.

  * Notwithstanding anything else herein or in any DIP Document or
Prepetition Term Loan Document to the contrary, upon the Effective
Date of the Plan and the Closing of the Acquisition in accordance
with the terms of the AFA, the Plan, the Confirmation Order, and
the other Definitive Documents, the Pledged Equity (and once
cancelled,
the New Equity Interests) shall not be allocated as set forth in
the Prepetition Term Loan Lender Payment Priority Waterfall (as
defined in the DIP Order), and instead shall be transferred and
issued (as applicable) to Acquirer on the terms set forth herein.

                Treatment of Claims & Interests

Under the terms of the Plan, holders of Claims and Interests will
receive the following treatment in full and final satisfaction,
compromise, settlement, release, and discharge of, and in exchange
for, such holders’ Claims and Interests:

  -- Allowed Priority Tax Claims shall be treated in accordance
with the terms set forth in section 1129(a)(9)(C) of the Bankruptcy
Code. In the event an Allowed Priority Tax Claim is also an Allowed
Secured Tax Claim, such Claim shall be treated as an Other Secured
Claim if such Claim is not otherwise paid in full; provided that to
the extent
an Allowed Priority Tax Claim has not been satisfied prior to the
Effective Date, no Cash payment shall be made on such Allowed
Priority Tax Claim until the Allowed Term Loan Secured Claims have
either been paid in full or received such other treatment rendering
such Claims unimpaired, as applicable, except to the extent of any
unencumbered assets.

  -- Holders of Allowed Other Secured Claims will receive either
(a) payment in full in Cash, (b) reinstatement pursuant to section
1124 of the Bankruptcy Code, or (c) such other recovery necessary
to render such Claims unimpaired.

  -- Holders of Allowed DIP Claims shall each receive (i) their Pro
Rata share of any cash payments on account of fees, expenses, and
accrued interest due to the DIP Lenders, but subject in all
respects to the amounts set forth in the Approved Budget, (ii)
their Pro Rata share of the New Senior Term Loan, and (iii) their
Pro Rata share of 100% of
the Litigation Trust Interests until such time as the New Senior
Term Loan has been repaid in full; provided that the Melody Lenders
will waive any right to receive their Pro Rata share of the New
Senior Term Loan or Litigation Trust Interests pursuant to the
Terms of the AFA.

  -- Holders of Allowed Tax Credit Claims shall receive their Pro
Rata share of the New Tax Credit Debt.

  -- For each Allowed Term Loan Claim held by an ECP Lender, each
ECP Lender shall receive (i) its Pro Rata share of 100% of the New
Term Loan and (ii) its Pro Rata share of 100% of the contingent
Litigation Trust Interests after satisfaction in full of the New
Senior Term Loan, provided that any recoveries on the proceeds of
the Litigation Trust
shall first be used to mandatorily repay and permanently reduce the
obligations under the New Term Loan, and provided further that
Melody shall not receive any portion of the New Term Loans or
Litigation Trust Interests.

  -- For each Allowed Term Loan Claim held by a Melody Lender, each
Melody Lender shall receive its Pro Rata share of 100% of the New
Melody Term Loan.

  -- Holders of Allowed General Unsecured Claims shall receive no
recovery.

  -- Allowed Intercompany Claims shall be, at the option of
Acquirer, subject to the consent of Melody, GFR, and the
Prepetition Tax Credit Administrative Agent, either (i) Reinstated
as of the Effective Date or (ii) cancelled, and no distribution
shall be made on account of such Allowed Intercompany Claims.

  -- Interests in Furie shall be, at the option of Acquirer,
subject to the consent of Melody, GFR, and the Prepetition Tax
Credit Administrative Agent, either (i) Reinstated as of the
Effective Date or (ii) cancelled as of the Effective Date. In the
event such Interests are cancelled, Furie shall issue New Equity
Interests to the Acquirer on the Effective
Date.

  -- Interests in Cornucopia and Corsair will be canceled as of
Effective Date, and Corsair and Cornucopia shall issue New Equity
Interests to the Acquirer on the Effective Date.

The Debtors and Kachemak believe that the Plan maximizes
stakeholder recoveries in these Chapter 11 Cases. The Debtors seek
the Bankruptcy Court’s approval of the Plan and urge all holders
of Claims entitled to vote to accept the Plan by returning their
Ballots so that Prime Clerk LLC, the Debtors’ solicitation agent,
actually receives such Ballots by
the Voting Deadline, i.e., [April 24, 2020 at 4:00 p.m. prevailing
Eastern Time]. Assuming the Plan receives the requisite acceptances
the Debtors will seek the Bankruptcy Court’s approval of the Plan
at the Confirmation Hearing.

A full-text copy of the Disclosure Statement dated February 26,
2020, is available at https://tinyurl.com/utytyr9 from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     Timothy W. Walsh
     Riley T. Orloff
     MCDERMOTT WILL & EMERY LLP
     340 Madison Avenue
     New York, New York 10173-1922
     Telephone: (212) 547-5400
     Facsimile: (212) 547-5444
     E-mail: twwalsh@mwe.com
             rorloff@mwe.com

     Matthew P. Ward
     Ericka F. Johnson
     WOMBLE BOND DICKINSON (US) LLP
     1313 North Market Street, Suite 1200
     Wilmington, Delaware 19801
     Telephone: (302) 252-4320
     Facsimile: (302) 252-4330
     E-mail: matthew.ward@wbd-us.com
             ericka.johnson@wbd-us.com

Co-Counsel to Kachemak Exploration:

     Abhilash M. Raval
     Lauren C. Doyle
     MILBANK LLP
     55 Hudson Yards
     New York, NY 10001
     Telephone: (212) 530-5000
     Facsimile: (212) 530-5219
     E-mail: araval@milbank.com
             ldoyle@milbank.com

     J. Kate Stickles
     COLE SCHOTZ P.C.
     500 Delaware Avenue, Suite 1410
     Wilmington, DE 19801
     Telephone: (302) 652-3131
     Facsimile: (302) 652-3117
     E-mail: kstickles@coleschotz.com

                 About Furie Operating Alaska

Headquartered in Anchorage Alaska, Furie Operating Alaska LLC and
its affiliates operate as independent energy companies primarily
focused on the acquisition, exploration, production, and
development of offshore oil and gas properties in the State of
Alaska's Cook Inlet region. They hold a majority working interest
in 35 competitive oil and gas leases in the Cook Inlet.
Additionally, they wholly own and operate an offshore production
platform in the middle of the Cook Inlet to extract natural gas
under the oil and gas leases.

Furie Operating Alaska and its affiliates, Cornucopia Oil & Gas
Company LLC, and Corsair Oil & Gas LLC, filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Del.
Case Nos. 19-11781 to 19-11783) on Aug. 9, 2019.  In the petitions
signed by Scott M. Pinsonnault, interim COO, the Debtors were
estimated to have $10 million to $50 million in assets and $100
million to $500 million in liabilities.

Matthew P. Ward, Esq. at Womble Bond Dickinson (US) LLP and Timothy
W. Walsh, Esq., at McDermott Will & Emery LLP, serve as the
Debtors' counsel.  Seaport Global Securities LLC is the Debtors'
investment banker; and Ankura Consulting Group is the financial
advisor.  Prime Clerk LLC is the claims and noticing agent, and
administrative advisor.


GENCANNA GLOBAL: Seeks to Hire Dentons Bingham as Counsel
---------------------------------------------------------
GenCanna Global USA, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Eastern District of Kentucky
to employ Dentons Bingham Greenebaum Doll LLP as their counsel.

GenCanna requires Dentons to:

     a. advise the Debtors of their rights, powers and duties as
debtors in possession while operating and managing their businesses
and property under chapter 11 of the Bankruptcy Code;

     b. prepare on behalf of the Debtors all necessary and
appropriate applications, motions, objections, proposed orders,
miscellaneous pleadings, notices, schedules and other documents,
and reviewing all financial and other reports to filed in the
Chapter 11 Cases;

     c. advise the Debtors concerning, and preparing responses to,
applications, motions, other pleadings, notices and other papers
that may be filed by other parties in the Chapter 11 Cases;

     d. advise the Debtors with respect to, and assisting in the
negotiation and documentation, of, financing and sale agreements
and related transactions;

     e. review the nature and validity of any liens asserted
against the Debtors' property and advising the Debtors concerning
the enforceability of such liens;

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

     g. advise and assist the Debtors in connection with any
potential property dispositions;

     h. advise the Debtors concerning executory contract and
unexpired lease assumptions, assignments and rejections;

     i. advise the Debtors in connection with the formulation,
negotiation and promulgation of a plan or plan s of reorganization,
and related transactional documents;

     j. assist the Debtors in reviewing, estimating and resolving
claims asserted against the Debtors' bankruptcy estates;

     k. commence and conduct litigation necessary and appropriate
to assert rights held by the Debtors, protect assets of the
Debtors' bankruptcy estates or otherwise further the goal of
completing the Debtors' successful reorganization; and

     l. provide non-bankruptcy services for the Debtors to the
extent requested by the Debtors.

The firm's hourly rates are:

     James R. Irving, Partner          $460
     Christopher Van Bever, Partner    $360
     April A. Wimberg, Partner         $345
     Christopher B. Madden, Associate  $315
     Gina M. Young, Associate          $255
     Kyle W. Miller, Associate         $255
     Candise Caylao, Associate         $240

Dentons is a "disinterested person," as defined in section 101(14)
of the Bankruptcy Code and as required by section 327(a) of the
Bankruptcy Code, according to court filings.

The firm can be reached through:

     James R. Irving, Esq.
     Dentons Bingham Greenebaum
     3500 PNC Tower
     101 South Fifth Street
     Louisville, KY 40202
     Phone: +1 502 589 4200

                  About GenCanna Global USA

GenCanna Global USA, Inc. -- https://gencanna.com/ -- is a
vertically-integrated producer of hemp and hemp-derived CBD
products with a focus on delivering social, economic, and
environmental impact through seed-to-scale agricultural
production.

GenCanna Global USA was the subject of an involuntary Chapter 11
proceeding (Bankr. E.D. Ky. Case No. 20-50133-GRS) filed on Jan.
24, 2020.  The involuntary petition was signed by alleged creditors
Pinnacle, Inc., Crawford Sales, Inc., and Integrity/Architecture,
PLLC.  

On February, 6, 2020, GenCanna Global USA, Inc. consented to the
involuntary petition and on Feb. 5, 2020 two debtor affiliates,
GenCanna Global, Inc. and Hemp Kentucky, LLC filed their own
voluntary chapter 11 petitions under the Bankruptcy Code.

Laura Day DelCotto, Esq., at DELCOTTO LAW GROUP PLLC, is
representing the petitioners.

The Debtors tapped Huron Consulting Services LLC is as operational
advisor, Jefferies LLC as financial advisor, and Benesch
Friedlander Coplan & Aronoff LLP along with Dentons Bingham
Greenebaum LLP as the Company's legal counsel in connection with
the Chapter 11 case.  Epig is the claims agent, maintaining the
page https://dm.epiq11.com/GenCanna.


GLASS CONTRACTORS: Hires DeMarco-Mitchell as General Counsel
------------------------------------------------------------
Glass Contractors, Inc. seeks authority from the US Bankruptcy
Court for the Eastern District of Texas to hire DeMarco-Mitchell,
PLLC, as its general counsel.

The Debtor requires DeMarco-Mitchell to:

     a.  take all necessary action to protect and preserve the
Estate, including the prosecution of actions on its behalf, the
defense of any actions commenced against it, negotiations
concerning all litigation in which it is involved, and objecting to
claims;

     b. prepare on behalf of the Debtor all necessary motions,
applications, answers, orders, reports, and papers in connection
with the administration of the estate;

     c. formulate, negotiate, and propose a plan of reorganization;
and

     d. perform all other necessary legal services in connection
with these proceedings.

DeMarco-Mitchell's hourly rates are:

     Robert T. DeMarco        $350
     Michael S. Mitchell      $300
     Barbara Drake            $125

DeMarco-Mitchell has been paid a retainer of $7,500 (inclusive of
the filing fee of $1,717.00) for legal services to be rendered.

DeMarco-Mitchell does not hold or represent any material interest
adverse to the Debtor or the bankruptcy estate; and is a
“disinterested person” as that term is defined in section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Robert T. DeMarco, Esq.
     Michael S. Mitchell, Esq.
     DeMarco-Mitchell, PLLC
     1255 W. 15th Street, 805
     Plano, TX 75075
     Tel: 972‐578‐1400
     Fax:  972‐346‐6791
     Email: robert@demarcomitchell.com
                mike@demarcomitchell.com

                             About Glass Contractors

Glass Contractors, Inc., sought Chapter 11 protection (Bankr. E.D.
Tex. Case No. 20-40185) on Jan. 21, 2020, listing under $1 million
in both assets and liabilities.  Demarco Mitchell, PLLC, is the
Debtor's counsel.


GO-GO'S GREEK: Court Conditionally Approves Disclosure Statement
----------------------------------------------------------------
Judge Catherine Peek McEwen has ordered that the Disclosure
Statement filed by Go−Go's Greek Grille, LLC dba Sociale Italian
Tapas + Pizza Bar is conditionally approved.

Any written objections to the Disclosure Statement shall be filed
and served no later than seven days prior to the date of the
hearing on confirmation.

The Court will conduct a hearing on confirmation of the Plan,
including timely filed objections to confirmation, objections to
the Disclosure Statement, motions for cramdown, applications for
compensation, and motions for allowance of administrative claims on
April 2, 2020 at 2:30 p.m. in Tampa, FL − Courtroom 8B, Sam M.
Gibbons United States Courthouse, 801 N. Florida Avenue .

Parties in interest will submit to the Clerk's office their written
ballot accepting or rejecting the Plan no later than eight days
before the date of the Confirmation Hearing.

Objections to confirmation shall be filed and served no later than
seven  days before the date of the Confirmation Hearing.

The Debtor will file a ballot tabulation no later than 96 hours
prior to the time set for the Confirmation Hearing.

                  About Go-Go's Greek Grille
  
Go-Go's Greek Grille LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 19-10198) on Oct. 28,
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.  The case is assigned to Judge Catherine Peek Mcewen.  The
Debtor is represented by Buddy D. Ford, P.A.

The U.S. Trustee did not appoint an official committee of unsecured
creditors in the Debtor's case.



GOLD COAST: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Gold Coast Partners, LLC
           d/b/a JR Coin Laundry
           d/b/a Spin Cycle on Madison
           d/b/a Fast Wash
        333 West North Avenue
        Suite 348
        Chicago, IL 60610

Business Description: Gold Coast Partners, LLC is an operator of
                      coin-operated laundromats in the city of
                      Chicago.  The Debtor previously sought
                      bankruptcy protection on April 3, 2018
                     (Bankr. N.D. Ill. Case No. 18-09765).

Chapter 11 Petition Date: March 9, 2020

Court: United States Bankruptcy Court
       Northern District of Illinois

Case No.: 20-06636

Judge: Hon. Jacqueline P. Cox

Debtor's Counsel: Joel A. Schechter, Esq.
                  LAW OFFICES OF JOEL A. SCHECHTER
                  53 West Jackson Blvd
                  Suite 1522
                  Chicago, IL 60604
                  Tel: 312-332-0267
                  E-mail: joelschechter1953@gmail.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Tracey Brooks Holloway, member.

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/UaWjTR


GREENWAY HEALTH: S&P Downgrades ICR to 'B-'; Outlook Negative
-------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Greenway
Health LLC to 'B-' from 'B'. The outlook is negative. At the same
time, S&P lowered its issue-level ratings on the company's senior
secured revolving facility and first-lien term loan to 'B-' from
'B'. The recovery rating remains '3', indicating expectations for
meaningful (50%-70%; rounded estimate: 50%) recovery in a default.

Greenway Health LLC has significantly underperformed, with decline
in profitability and cash flow compared to S&P's expectations. This
is because of ongoing operational challenges, litigation risk,
settlement payments, higher expenses to ensure mandatory product
compliance, and costs related to software migration and development
of its next-generation platform.

The downgrade reflects S&P's expectations that EBITDA will be lower
and for continued operational challenges.  S&P expects EBITDA to be
much lower than its prior expectation of about 25%, after bottoming
out in 2019, then improve modestly in 2020 to about 16%. The
additional costs and reputation risk may also put pressure on
Greenway's ability to win new customers and invest in product
innovation, further jeopardizing effective business operations.

As per the settlement in 2019 with U.S. Department of Justice,
Greenway was required to pay $57.3 million in aggregate in 2019 and
2020; the final payment of $19.1 million plus interest was paid in
February 2020. Greenway was also required to engage an independent
reviewer as part of their implemented compliance program for the
next five years, which increased costs in 2019. In addition,
Greenway incurred legal expenses that S&P does not expect to recur
in 2020 and was also burdened with a $14.8 million product defect
reserve in connection with certain product nonconformities which
restricted its customers from full participation in various
government incentive programs whereby customers could not file
attestations for the 2018 program year.

The negative outlook reflects the risk that Greenway Health would
fail to meet its revised expectations for 2020 and 2021, most
likely because of lower-than-expected EBITDA and increased working
capital uses, resulting in an unsustainable capital structure and
tightened covenant cushion. The outlook also reflects the risk of
additional litigation that might increase legal costs and
additional liability, pressuring cash flow and limiting the cushion
for further operating setbacks.

"We could lower the rating if challenges with customer retention, a
shift to a new platform, or monetizing software-as-a-service
offerings materially reduce revenue and EBITDA margins. We could
also lower the rating if we do not believe the company's operating
performance can improve substantially to above 20% or if the
company implements aggressive financial policies, raising leverage
above 12x. We believe this would result in persistent free cash
flow deficits and thus an unsustainable capital structure. We could
also lower the rating if we believe the company cannot maintain
sufficient covenant cushion," S&P said.

"We would revise the outlook to stable if the company gets past
operational challenges, successfully consolidates its platforms to
the next generation platform, and we see a path to free cash flow
of more than $10 million," the rating agency said.


GREENWAY SERVICES: CFSC Wants Administrative Claim Paid
-------------------------------------------------------
Caterpillar Financial Services Corporation ("CFSC"), submits its
objection to the Amended Disclosure Statement filed by Greenway
Services, Inc.

CFSC points out that article XIX of the Amended Disclosure
Statement provides "[a]ll executory contracts and unexpired leases
shall be assumed as set forth in the Plan, except the leases with
Caterpillar Financial and John Deere Financial, both of whom have
been rejected including, but not limited to Article IX1, as of the
Effective Date."

T]he purpose of [Sec. 365(d)(5)] is to mandate the performance of
the Debtor's obligations under an unexpired lease, beginning at the
60th day after filing, not to provide a 60-day 'free' period during
which the debtor may use the equipment and the lessor may not even
seek payment. Here, the Debtor filed bankruptcy on May 31, 2019.
Pursuant to section 365(d)(5), the Debtor was required to begin
making regular monthly Lease payments on July 30, 2019.  CFSC
complains that the Debtor has not made any post-petition payments
on the Lease and, as of the date of filing this Objection, the
Debtor has defaulted on nine postpetition payments, totaling
$7,282.80, excluding late fees, and $386.01 in state and local
taxes due.

The Amended Disclosure Statement purports to deny CFSC an
administrative expense claim for obligations the Debtor failed to
perform under the Lease during the first 59 days of the bankruptcy
case.

Counsel for Caterpillar Financial Services Corporation:

     Brandy M. Rapp (VSB 71385)
     WHITEFORD, TAYLOR & PRESTON, L.L.P.
     10 S. Jefferson Street, Suite 1110
     Roanoke, VA 24011
     (540) 759-3577
     (540) 759-3567 (facsimile)
     brapp@wtplaw.com

                   About Greenway Services

Greenway Services, Inc. -- http://greenwayservicesincorporated.com/
-- offers clearing and demolition, earthwork, storm drainage,
utilities, and paving and concrete services.  Since 1989, the
Company has been serving the NC, SC, VA, TN and KY areas.

Greenway was founded in 2008 by Mark Osborne and its initial
business was to provide reclamation services to the coal industry.
Thereafter, it branched into the excavating business.  The company
filed its Chapter 11 petition because of a series of lawsuits
against it as a result of past due balances due to creditors and
threats of repossession of its equipment.

Greenway Services, Inc., based in Abingdon, VA, filed a Chapter 11
petition (Bankr. W.D. Va. Case No. 19-70750) on May 31, 2019.  In
the petition signed by Mark D. Osborne, 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.  The Debtor
hired Copeland Law Firm, P.C, as bankruptcy counsel to the Debtor.


GREENWAY SERVICES: UST Says Plan Not Feasible
---------------------------------------------
John P. Fitzgerald, III, Acting United States Trustee for Region 4,
objects to the approval of the Amended Disclosure Statement filed
by Greenway Services, Inc.

The United States Trustee points out that the Disclosure Statement
did not contain adequate information.

The U.S. Trustee further points out that as detailed in its
operating reports, which are incorporated by reference (with
especial attention called to Form9-AB-3 of such reports), since the
inception of the case. the Debtor has made payments totaling just
$59,306.42 on account of secured debts and leases.  Had the Debtor
been making the payments required under the amended plan to the
holders of secured claims and leases, the Debtor would have had to
pay more than $200,000 to such creditors.  Yet the January 2020
operating report shows that in eight months of postpetition
operation, during which time the Debtor has largely not been making
the payments that are proposed under the Amended Plan, the Debtor
has amassed just $40,934.60 in its account.

Setting aside continuing issues the U.S. Trustee has with the
adequacy of disclosures concerning the alleged receivables, there
is no adequate means for implementing the amended plan and it is
facially infeasible.

The United States Trustee avers that the Debtor's Plan is patently
unconfirmable because, among other things, the Amended Plan is
patently not feasible.

                    About Greenway Services

Greenway Services, Inc. -- http://greenwayservicesincorporated.com/
-- offers clearing and demolition, earthwork, storm drainage,
utilities, and paving and concrete services.  Since 1989, the
Company has been serving the NC, SC, VA, TN and KY areas.

Greenway was founded in 2008 by Mark Osborne and its initial
business was to provide reclamation services to the coal industry.
Thereafter, it branched into the excavating business.  The company
filed its Chapter 11 petition because of a series of lawsuits
against it as a result of past due balances due to creditors and
threats of repossession of its equipment.

Greenway Services, Inc., based in Abingdon, VA, filed a Chapter 11
petition (Bankr. W.D. Va. Case No. 19-70750) on May 31, 2019.  In
the petition signed by Mark D. Osborne, 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.  The Debtor
hired Copeland Law Firm, P.C, as bankruptcy counsel to the Debtor.


H & S TOWING: April 7 Hearing on Disclosure Statement Set
---------------------------------------------------------
The disclosure statement and plan under Chapter 11 of the
Bankruptcy Code of H & S Towing Service, Inc., having been filed by
Lawrence Frank on 2/21/20.

Judge Henry W. Van Eck has ordered that the hearing to consider
approval of the disclosure statement shall be held at: Ronald
Reagan Federal Building, Bankruptcy Courtroom (3rd Floor), Third &
Walnut Streets, Harrisburg, PA 17101 on April 7, 2020 at 09:30 AM.

March 30, 2020 is fixed as the last day for filing and serving
written objections to the disclosure statement.

                  About H & S Towing Service

H & S Towing Service, Inc., sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Pa. Case No. 19-01801) on April
27, 2019.  At the time of the filing, the Debtor estimated assets
of less than $1 million and liabilities of less than $1 million.
The case is assigned to Judge Henry W. Van Eck.  The Law Office of
Lawrence G. Frank is the Debtor's counsel.


H&B HOLDINGS: Unsecured Creditors to Get $100K to $250K Under Plan
------------------------------------------------------------------
Debtor H&B Holdings, Inc., filed the Second Amended Disclosure
Statement for Chapter 11 Plan of Reorganization dated February 21,
2020.

Class 4 Allowed Unsecured Claims will be paid the net proceeds of
the Derksen Claim.  This gross claim less Administrative Expenses
and Tax Claims.  It is anticipated that the Derksen Claim may be
worth $130,000 to $300,000.

H&B Properties, LLC, which is funded by Mr. Robbins, cannot
continue to pay the notes without being paid the lease amount each
month.  At that time H&B Properties, LLC, will lease the property
to third parties in order to reduce the monthly deficit or
eliminate it altogether.  In addition, H&B Properties, LLC will
assume both banknotes.

Mr. Robbins has also agreed to fund the Derksen Claim, from which
the net proceeds, (after repaying Mr. Robbins for fees expended
would be used to pay unsecured creditors pro-rata.  It is
anticipated that unsecured creditors would be returned from
$100,000 to $250,000.

A full-text copy of the Second Amended Disclosure Statement dated
Feb. 21, 2020, is available at https://tinyurl.com/rda246x from
PacerMonitor at no charge.

Counsel for the Debtor:

         STUART M. MAPLES
         MAPLES LAW FIRM, PC
         200 Clinton Avenue West, Suite 1000
         Huntsville, Alabama 35801
         Tel: (256) 489-9779
         Fax: (256) 489-9720
         E-mail: smaples@mapleslawfirmpc.com

                        About H&B Holdings

H&B Holdings Inc. is a privately held company in the wholesale
lumber business.

H&B Holdings, Inc., based in Tuscumbia, AL, filed a Chapter 11
petition (Bankr. N.D. Ala. Case No. 19-82417) on Aug. 13, 2019.  In
the petition signed by Harvey F. Robbins, III, president, the
Debtor disclosed $236,441 in assets and $7,641,392 in liabilities.
The Hon. Clifton R. Jessup Jr. oversees the case.  Stuart M.
Maples, Esq., at Maples Law Firm, P.C., serves as bankruptcy
counsel.


HANJIN INTERNATIONAL: S&P Puts 'B-' ICR on CreditWatch Negative
---------------------------------------------------------------
S&P Global Ratings placed its 'B-' long-term issuer credit rating
on Hanjin International Corp. (HIC) and the 'B+' issue rating on
the company's senior secured term loan ('1' recovery rating) on
CreditWatch with negative implication.

HIC faces significant debt maturities in the next six to seven
months.

All the company's debt of US$893 million will mature in September
and October 2020. At this time, HIC does not have a clear
refinancing plan in place.

COVID-19 is likely to affect the company's hotel operations and
cash flows, and could make refinancing less favorable and more
expensive.

The ramp-up of HIC's hotel business in downtown Los Angeles will
likely be further delayed due to the outbreak of the disease. S&P
expects COVID-19 to hit travel in the U.S. in March and April of
2020, although it is uncertain when the crisis will peak. S&P
assumes HIC's hotel business will recover starting in the second
half of 2020 once COVID-19 is more under control. S&P still
believes HIC's Wilshire Grand Center (WGC) property has good
quality and a competitive location relative to other assets in the
area.

S&P expects HIC to have discretionary cash flow deficits over the
next two to three years.

S&P forecasts the company's EBITDA will stay below US$10 million in
2020, similar to the 2018-2019 level, due to weaker occupancy and
rates in the second quarter of the year. HIC's EBITDA should
improve to US$20 million-US$30 million from 2021 as the company's
operations normalize and ramp-up again. This level of earnings is
not sufficient to cover the company's annual financing cost of
US$40 million-US$50 million.

HIC continues to benefit from ongoing support from its parent,
Korean Air Lines Co. Ltd. (KAL).

In 2017, HIC refinanced its debt through a US$600 million
first-lien term loan B guaranteed by KAL and a US$300 million
secured bond guaranteed by the Export-Import Bank of Korea and
KAL.

KAL has good relationships with Korea's policy banks, as evidenced
by its U.S. dollar bond issuance in August 2019 that is guaranteed
by Korea Development Bank. The company's debt is secured by WGC,
which is valued at about US$1.1 billion as of January 2020.

KAL's weakening financial position could affect the rating on HIC
if the pressure on air travel does not begin to subside in the
second quarter of 2020. However, this is not imminent, in S&P's
view. The COVID-19 disease is having a significant effect on KAL's
passenger business (more than half of consolidated revenue) because
of a material reduction in flights from the company's key markets
in the U.S., China, Europe, and others. This will likely push KAL's
adjusted debt leverage to more than 10x in 2020, from S&P's
estimate of 6x-8x in 2019. S&P expects the company's operation and
credit metrics to begin to normalize in 2021, although some
uncertainty remains.

The CreditWatch placement reflects S&P's view that COVID-19 and its
effect on HIC and KAL could make refinancing more difficult and
costly for HIC. The company does not have a refinancing plan in
place yet.

"We may lower the rating if HIC makes no meaningful progress in
refinancing over the next three months. This could happen if the
company's cash flows are significantly weaker than we expect or if
the value of underlying assets declines significantly," S&P said.

"The rating could also come under pressure if we lower our view of
KAL's group credit profile, potentially due to a much larger impact
of the COVID-19 outbreak or increasing liquidity pressure, or if
HIC's relationship with KAL weakens significantly. We could affirm
the rating if the company makes substantial progress in its
refinancing," the rating agency said.


HEATING AND PLUMBING: Funds Get Balloon Payment in 5 Years
----------------------------------------------------------
Debtor Heating & Plumbing Engineers, Inc., submitted an Amendment
to the Amended Disclosure Statement to Accompany Amended Plan of
Reorganization  as follows:

1. Section VI.B.4.d – "Funds (Class 5)" (Page 33-34) is amended
to read as follows:

   d. Funds (Class 5). The Class 5 Secured Claim consists of the
Allowed
Secured Claim of the Funds. The Class 5 Allowed Secured Claim is
impaired by the Plan. The Class 5 Claim will be allowed as a
secured claim in the amount of $833,937.38, shall retain all pre-
and post-petition liens securing their claim, and shall accrue
interest at a rate of 4% per annum. The Class 5 claim shall be paid
on a monthly basis based upon a ten (10) year amortization, however
the total amount due to Class 5 shall mature and a balloon payment
shall be due on the five-year anniversary on the Effective Date of
the Plan.

   Any amounts collected by the Funds prior to the Effective Date
of the Plan from the Bond Policy No. 929384079 issued for the
benefit of the Debtor and described as the "Sheet Metal Workers
Fringe Benefit Bond" will not reduce the amount of the Class 5
Claim to be paid under the Plan.  The monthly payment on the Class
5 Claim shall be $8,443.21, and the balloon payment due on the five
year anniversary of the Effective Date of the Plan shall be
approximately $458,500, subject to any additional payments the
Debtor made during the term of the Plan. The monthly payment shall
be allocated such that the National Funds shall receive $1,013.19
per month, and the Local Funds shall receive $7,430.02 per month.

2. The Debtor has reached a Settlement Agreement with the National
and Local Funds, designated as Exhibit D to the Disclosure
Statement.  Approval of the Settlement Agreement will be sought by
separate motion with notice to creditors and parties in interest.

A full-text copy of the Amendment to Amended Disclosure Statement
dated February 26, 2020, is available
at https://tinyurl.com/u7d44v5 from PacerMonitor.com at no
charge.

The Debtor's counsel:

     Lee M. Kutner
     Keri L. Riley
     KUTNER BRINEN, P.C.
     1660 Lincoln Street, Suite 1850
     Denver, CO 80264
     Telephone: (303) 832-2400
     Telecopy: (303) 832-1510
     E-Mail: klr@kutnerlaw.com

             About Heating & Plumbing Engineers

Founded in 1947, Heating & Plumbing Engineers, Inc., a mechanical
contractor, provides HVAC sheet metal, plumbing, and piping systems
services in Colorado.

Heating & Plumbing Engineers filed a voluntary petition pursuant to
Chapter 11 of the Bankruptcy Code (Bankr. D. Colo. Case
No.19-16183) on July 19, 2019.  In the petition signed by CEO
William T. Eustace, the Debtor disclosed $13,845,361 in assets and
$14,934,602 in liabilities.  Lee M. Kutner, Esq., at Kutner Brinen,
P.C., is the Debtor's counsel.


HOVNANIAN ENTERPRISES: Reports $9.1M Net Loss for Q1 2020
---------------------------------------------------------
Hovnanian Enterprises, Inc., filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q reporting a net loss
of $9.15 million on $494.05 million of total revenues for the three
months ended Jan. 31, 2020, compared to a net loss of $17.45
million on $380.59 million of total revenues for the three months
ended Jan. 31, 2019.

As of Jan. 31, 2020, the Company had $1.79 billion in total assets,
$2.29 billion in total liabilities, and a total deficit of $499.08
million.

Homebuilding gross margin percentage, after cost of sales interest
expense and land charges, was 12.9% for the three months ended Jan.
31, 2020 compared with 14.8% during the same quarter a year ago.

Homebuilding gross margin percentage, before cost of sales interest
expense and land charges, was 17.3% during the fiscal 2020 first
quarter compared with 17.8% in last year's first quarter.

Total SG&A was $60.4 million, or 12.2% of total revenues, in the
fiscal 2020 first quarter compared with $60.4 million, or 15.9% of
total revenues, in the previous year's first quarter.

Interest incurred (some of which was expensed and some of which was
capitalized) was $44.3 million for the first quarter of fiscal 2020
compared with $38.9 million during the first quarter of fiscal
2019.

Income from unconsolidated joint ventures was $1.5 million for the
first quarter ended Jan. 31, 2020 compared with $9.6 million in the
fiscal 2019 first quarter.
  
Including a $9.5 million gain on extinguishment of debt, loss
before income taxes for the first quarter of fiscal 2020 was $7.4
million compared with a loss of $17.1 million in the first quarter
of the prior year.

Adjusted EBITDA increased to $30.4 million in the first quarter
ended Jan. 31, 2020 compared with $17.1 million in the same quarter
one year ago.  EBITDA increased to $37.0 million for the first
quarter of fiscal 2020 compared with $16.4 million in the same
quarter of the prior year.

Loss before income taxes excluding land-related charges and gain on
extinguishment of debt, was $14.1 million in the first quarter of
fiscal 2020 compared with a loss before these items of $16.4
million in the fiscal 2019 first quarter.

Consolidated contracts per community increased 42.6% to 9.7
contracts per community for the first quarter ended Jan. 31, 2020
compared with 6.8 contracts per community in last year's first
quarter.  Contracts per community, including domestic
unconsolidated joint ventures, increased 32.9% to 9.3 contracts per
community during the first quarter of fiscal 2020 compared with 7.0
contracts per community, including domestic unconsolidated joint
ventures, in the same period of the prior year.

The number of consolidated contracts increased 41.5% to 1,322
homes, during the fiscal 2020 first quarter, compared with 934
homes in last year's first quarter.  The number of contracts,
including domestic unconsolidated joint ventures, for the three
months ended Jan. 31, 2020, increased 40.0% to 1,492 homes from
1,066 homes during the same quarter a year ago.

Due to stronger than expected contracts, causing the Company to
sell through communities faster than anticipated, and after
contributing four consolidated communities to unconsolidated joint
ventures, the consolidated community count was 136 as of Jan. 31,
2020, essentially unchanged compared with 137 communities at the
end of the previous year's first quarter.  As of the end of the
first quarter of fiscal 2020, community count, including domestic
unconsolidated joint ventures, was 160 communities, up 5.3%
compared with 152 communities at Jan. 31, 2019.

For February 2020, consolidated contracts per community were 4.8
compared with 3.2 for the same month one year ago.  During February
2020, the number of consolidated contracts increased 44.1% to 647
homes from 449 homes in February 2019.

The dollar value of consolidated contract backlog, as of Jan. 31,
2020, increased 20.0% to $899.6 million compared with $749.8
million as of Jan. 31, 2019.  The dollar value of contract backlog,
including domestic unconsolidated joint ventures, as of Jan. 31,
2020, was $1.10 billion, an increase of 13.7% compared with $971.2
million as of Jan. 31, 2019.

Consolidated deliveries were 1,236 homes in the fiscal 2020 first
quarter a 27.8% increase compared with 967 homes in the previous
year's first quarter.  For the fiscal 2020 first quarter,
deliveries, including domestic unconsolidated joint ventures,
increased 24.1% to 1,385 homes compared with 1,116 homes during the
first quarter of fiscal 2019.

The contract cancellation rate for consolidated contracts was 19%
for the first quarter ended Jan. 31, 2020 compared with 24% in the
fiscal 2019 first quarter.  The contract cancellation rate for
contracts including domestic unconsolidated joint ventures was 19%
for the first quarter of fiscal 2020 compared with 23% in the first
quarter of the prior year.

Liquidity AND Inventory as of January 31, 2020:

  * Total liquidity at the end of the of the first quarter of
    fiscal 2020 was $224.9 million.

  * In the first quarter of fiscal 2020, 2,026 lots were put
    under option or acquired in 25 consolidated communities,
    which is 790 lots more than the 1,236 consolidated first
    quarter deliveries.

  * As of Jan. 31, 2020, consolidated lots controlled totaled
    27,701; which, based on trailing twelve-month deliveries,
    equaled a 5.3 years' supply.

Comments from Management:

"Both the overall U.S. economy and the current housing market
continue to exhibit signs of strength.  With more than 40% growth
in contracts and contracts per community during the first quarter
of fiscal 2020, we have seen the continuation of the positive
momentum that began in the spring selling season last year," stated
Ara K. Hovnanian, Chairman of the Board, president and chief
executive officer.  "Furthermore, we are pleased that our revenue
gains have begun to catch up to the increases in contracts that we
have seen over the past six months and are also pleased with the
substantial growth we reported in EBITDA.  The magnitude of the
improvement in our revenues gives us confidence that we are making
solid progress towards achieving our revenue growth goals, which
ultimately should lead to higher levels of profitability."

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

                        https://is.gd/OgJrOs
           
                    About Hovnanian Enterprises

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

Hovnanian Enterprises reported a net loss of $42.12 million for the
year ended Oct. 31, 2019, compared to net income of $4.52 million
for the year ended Oct. 31, 2018.

                          *    *    *

As reported by the TCR on Feb. 10, 2020, S&P Global Ratings raised
its issuer credit rating on U.S.-based homebuilder Hovnanian
Enterprises Inc. to 'CCC+' from 'SD' because it believes the
company has completed exchange offers that it viewed as
distressed.

In November 2019, Moody's Investors Service downgraded Hovnanian
Enterprises' Corporate Family Rating to Caa2 from Caa1.  The rating
action was prompted by a series of refinancing transactions
completed and contemplated by Hovnanian that Moody's deems to be
distressed exchanges.


IFRESH INC: Receives Subpoena from SEC Requesting Information
-------------------------------------------------------------
iFresh Inc. received on March 6, 2020, a subpoena from the
Securities and Exchange Commission requesting certain information
from the Company.  The Company is not currently the subject of any
enforcement proceedings.  The Company said it is fully cooperating
with the SEC's request.  Friedman LLP, the Company's auditor, has
also received a subpoena from the SEC relating to the Company.

                       About iFresh Inc.

Headquartered in Long Island City, New York, iFresh Inc.
(http://www.ifreshmarket.com),is an Asian American grocery
supermarket chain and online grocer on the east coast of U.S. With
nine retail supermarkets along the US eastern seaboard (with
additional stores in Glen Cove, Miami and Connecticut opening
soon), and two in-house wholesale businesses strategically located
in cities with a highly concentrated Asian population, iFresh aims
to satisfy the increasing demands of Asian Americans (whose
purchasing power has been growing rapidly) for fresh and culturally
unique produce, seafood and other groceries that are not found in
mainstream supermarkets.  With an in-house proprietary delivery
network, online sales channel and strong relations with farms that
produce Chinese specialty vegetables and fruits, iFresh is able to
offer fresh, high-quality specialty produce at competitive prices
to a growing base of customers.

iFresh reported a net loss of $12 million for the year ended March
31, 2019, compared to a net loss of $791,293 for the year ended
March 31, 2018.  As of Dec. 31, 2019, the Company had $103.37
million in total assets, $104.38 million in total liabilities, and
a total shareholders' deficiency of $1 million.

Friedman LLP, in New York, the Company's auditor since 2016, issued
a "going concern" qualification in its report dated June 28, 2019,
citing that the Company incurred operating losses and did not meet
the financial covenant required in its credit agreement.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


IOTA COMMUNICATIONS: To Restate Financials for Period Ended Nov. 30
-------------------------------------------------------------------
The Board of Directors of Iota Communications, Inc., after
discussion with management of the Company and the Company's
independent registered public accounting firm, Friedman LLP,
concluded that the Company's previously issued unaudited condensed
consolidated interim financial statements as of and for the three
and six months ended Nov. 30, 2019 included in the Company's
Quarterly Report on Form 10-Q and Form 10-Q/A for such period filed
with the Securities and Exchange Commission on
Jan. 22, 2020, should no longer be relied upon.  Similarly,
management's reports on the effectiveness of internal controls over
financial reporting, earnings releases, and investor communications
describing the financial statements for this period should no
longer be relied upon.

In a press release dated Nov. 13, 2019, the Company provided an
update on the status of its balance sheet improvement initiative
and its targeted removal of $100 million of debt during fiscal year
2020.  In connection with this initiative, the Company settled the
outstanding revenue-based note liability in connection with its
Solutions Pool Program in the amount of $6.3 million, net of
unamortized deferred financing costs, during the fiscal quarter
ended Nov. 30, 2019.  The Company has determined that it failed to
disclose and properly record the extinguishment of these
revenue-based notes in exchange for future cash consideration of
approximately $3.4 million and shares of its common stock valued at
approximately $7.0 million as of the date of exchange.  The Company
expects the corrected misstatement to have the following impact on
its restated condensed consolidated interim financial statements as
of and for the three and six months ended Nov. 30, 2019:

  * Decrease non-current liabilities by approximately $2.9
    million,

  * Increase common stock and additional paid-in capital by
    approximately $7.0 million,

  * Decrease net income and increase accumulated deficit by
    approximately $4.1 million, and

  * No impact on its reported cash balance at Nov. 30, 2019.

The Company will restate its previously issued unaudited condensed
consolidated interim financial statements as of and for the three
and six months ended Nov. 30, 2019 through the filing of an amended
Quarterly Report on Form 10-Q for such period.  This amended Form
10-Q/A2 will be filed with the SEC as soon as reasonably
practicable.  The Restatement does not impact the Company's
previously issued audited consolidated financial statements as of
and for the year ended May 31, 2019 or any other prior period.

                    About Iota Communications

Newark, New Jersey-based Iota Communications, Inc., formerly known
as Solbright Group, Inc. -- https://www.iotacommunications.com --
is a wireless network carrier system and software applications
provider dedicated to the Internet of Things.  Iota sells
recurring-revenue solutions that optimize energy usage,
sustainability and operations for commercial and industrial
facilities both directly and via third-party relationships.  Iota
also offers important ancillary products and services which
facilitate the adoption of its subscription-based services,
including solar energy, LED lighting, and HVAC implementation
services.

Iota Communications reported a net loss of $56.78 million for the
year ended May 31, 2019, compared to a net loss of $16.49 million
for the year ended May 31, 2018.  As of Nov. 30, 2019, the Company
had $35.92 million in total assets, $115.05 million in total
liabilities, and a total deficit of $79.13 million.

Friedman LLP, in Marlton, NJ, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated Sept.
13, 2019, citing that the Company has an accumulated deficit and a
working capital deficiency as of May 31, 2019, generated recurring
net losses, and negative cash flows from operating activities that
raise substantial doubt about its ability to continue as a going
concern.


JAGUAR HEALTH: Secures Capital Through Sale of Royalty Rights
-------------------------------------------------------------
Jaguar Health, Inc., has entered into a royalty interest purchase
agreement with Utah-based Iliad Research and Trading, LLC.  Under
the Agreement, Jaguar will immediately receive $0.350 million in
connection with the sale of a royalty interest to Iliad entitling
Iliad to receive $0.500 million of future royalties on sales of
Mytesi (crofelemer) and certain up-front license fees and milestone
payments from licensees and/or distributors.  Royalty payments will
initiate in six months and will involve minimum monthly payments.

Jaguar's Mytesi (crofelemer) product is approved by the U.S. Food
and Drug Administration for the symptomatic relief of noninfectious
diarrhea in adults with HIV/AIDS on antiretroviral therapy.  As
previously announced, crofelemer is in development for the possible
indication of symptomatic relief of cancer therapy-related diarrhea
(CTD).

"We are pleased to have secured this transaction without any
dilution of our shareholders," Lisa Conte, Jaguar's president and
CEO, commented.  "Iliad and their affiliate, Chicago Venture
Partners, L.P., have previously provided financing to Jaguar that
has assisted funding important initiatives associated with the
commercialization of Mytesi and the development of potential
crofelemer pipeline indications.  The capital Jaguar will receive
as a result of this Agreement will extend our cash runway as we
design the pivotal trial for CTD with a plan to initiate the trial
in the second half of 2020.  Based on FDA feedback, we are
currently focused on revising the protocol, the informed consent,
the statistical analysis plan, and other requirements for this
pivotal clinical study.  Royalty transactions such as the one we've
just entered with Iliad provide an additional source of capital for
the Company, and we may consider entering into similar agreements
in the future to fund possible business development relationships
and clinical trial implementation."

                     About Jaguar Health

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

Jaguar Health reported a net loss of $32.14 million for the year
ended Dec. 31, 2018, compared to a net loss of $21.96 million for
the year ended Dec. 31, 2017.  As of Sept. 30, 2019, the Company
had $35.63 million in total assets, $15.25 million in total
liabilities, $9 million in series A convertible preferred stock,
and total stockholders' equity of $11.38 million.

BDO USA, LLP, in San Francisco, California, the Company's auditor
since 2013, issued a "going concern" opinion in its report dated
April 10, 2019, on the Company's consolidated financial statements
for the year ended Dec. 31, 2018, citing that the Company has
suffered recurring losses from operations and an accumulated
deficit that raise substantial doubt about its ability to continue
as a going concern.


JASON INC: S&P Downgrades ICR to 'CCC'; Outlook Negative
--------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
industrial products manufacturer Jason Inc. to 'CCC' from 'CCC+'.
At the same time, S&P lowered its issue-level ratings on the
company's first-lien credit facilities to 'CCC' from 'CCC+' and on
the second-lien term loan to 'CC' from 'CCC-'.

The downgrade reflects heightened refinancing risk in advance of
Jason's upcoming maturities given continued operating
underperformance, despite sufficient liquidity following the
divestiture of the North American fiber solutions business.  Jason
has substantial cash on the balance sheet following the sale of its
noncore segments. However, the company has repaid a minimal amount
of debt so far, and S&P believes the company will prioritize
reinvestment of the remaining $57.6 million of cash proceeds back
into the business over debt repayment. Jason most recently
announced the acquisition of Matchless Metal Polishing, a
manufacturer of polishing buffs, compounds, and chemicals, for a
preliminary cash purchase price of $5 million. It also expects
capital expenditures (capex) to be about 6%-6.5% of net sales in
2020, which will support further footprint rationalization and the
integration of recently acquired companies.

"The negative outlook on Jason reflects our view that the company
could pursue a distressed exchange or restructuring over the next
12 months, which we perceive as tantamount to a default. The
outlook also incorporates our expectation that Jason's operating
performance will remain weak amid slowing global industrial
production and declining end-market demand," S&P said.

"We could lower the rating if operating performance remains weak
over the next two quarters and Jason has not made significant
progress on refinancing or fully repaying its debt according to the
original terms. We could raise our rating on Jason if the company
successfully refinances its capital structure according to the
agreements," the rating agency said.


JORTA PROPERTIES: Taps Keller Williams to Sell Sunderland Property
------------------------------------------------------------------
Jorta Properties, LLC seeks authority from the U.S. Bankruptcy
Court for the District of Maryland to hire Keller Williams Capital
Properties.

The firm will assist in the sale of the Debtor's real property
located at 2521 Sharon Circle, Sunderland, Md.  

Keller Williams will get a 6 percent commission.  The firm will pay
a 3 percent commission to any agent for the buyer.

Keller Williams does not represent any interest adverse to the
Debtor and its bankruptcy estate, according to court filings.

The firm can be reached through:

     William C. Johnson, Jr., Esq.
     The Johnson Law Group, LLC
     6305 Ivy Lane, Suite 630
     Greenbelt, MD 20770
     Phone: (301) 477-3450
            (202) 525-2958
     Fax: (301) 477-4813

                      About Jorta Properties

Jorta Properties, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 20-12243) on Feb. 21, 2020,
listing under $1 million in both assets and liabilities.  William
C. Johnson, Jr., Esq., at The Johnson Law Group, LLC, is the
Debtor's legal counsel.


K-9 SPLASH: Seeks to Hire Lancaster & Lancaster as Attorney
-----------------------------------------------------------
K-9 Splash and Dash, Inc. seeks authority from the US Bankruptcy
Court for the Eastern District of Arkansas to hire Lancaster &
Lancaster Law Firm, P.L.L.C., as its attorneys.

The firm will advise the Debtor pursuant to possible "early
motions," regarding possible issues such as cash  collateral,
assumption, assignment or rejection of executory contracts, motions
to allow payment in the ordinary course of business, motions for
use, sale or lease of property of the estate, and other issues that
may arise in the early stages of the Chapter 11 bankruptcy
proceeding.

Lancaster's reduced hourly rates are:

    Attorneys          $150
    Paralegals         $75
    Legal Assistants   $50

Lancaster does not represent any interests adverse to Debtor, and
is a disinterested person as defined in 11 U.S.C.
Sec. 101(14), according to court filings.

The firm can be reached through:

     Jennifer M. Lancaster, Esq.
     LANCASTER & LANCASTER
     LAW FIRM, PLLC
     P.O. Box 1295
     Benton, AR 72018
     Phone: (501) 776-2224
     Fax: (501) 778-6186
     Email: jennifer@thelancasterlawfirm.com

                  About K-9 Splash and Dash, Inc.

K-9 Splash and Dash, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Ark. Case No. 20-10610) on Feb. 4,
2020, listing under $1 million in both assets and liabilities.
Jennifer M. Lancaster, Esq. at the Lancaster Law Firm represents
the Debtor as counsel.


KESTREL ACQUISITION: S&P Lowers Senior Secured Debt Rating to 'B+'
------------------------------------------------------------------
S&P Global Ratings lowered its senior secured debt rating on
Kestrel Acquisition LLC (Kestrel) to 'B+' from 'BB-', based on
lower DSCRs. Its '2' recovery rating is unchanged. S&P revised the
rating outlook to stable from negative.

Kestrel's Hunterstown Generating Station (Hunterstown) power plant
is an 810-megawatt (MW) combined cycle gas-fired power plant
located in the MetEd region of the Western Mid-Atlantic Area
Council (MAAC) zone of the Pennsylvania-New Jersey-Maryland (PJM)
interconnection. Kestrel is primarily owned by Platinum Equity
Capital Partners IV L.P. (Platinum).

"We lowered our issue-level rating on Kestrel by one notch to 'B+'
after poor financial performance in 2019 prevented the project from
sweeping any cash. Additionally, we lowered our expectations for
future cash flows based on the PJM power price forward curve. We
also view the project's financial policy as aggressive, given the
upsizing of the term loan that was used to pay a distribution in
December 2018 before the project had repaid any debt," S&P said.

The stable outlook reflects S&P's expectations that Kestrel will
generate positive cash free flow and sweep cash to pay down the
term loan B over the medium term with average DSCRs of about 1.5x
over the next three years and a minimum DSCR of 1.35x over the life
of the asset. The rating agency believes that the plant's solid
recent operating track record supports the rating through the
current period of depressed spark spreads across PJM.

"We could lower the rating if the project cannot maintain a minimum
DSCR of 1.25x during the project's life. This could stem from the
deterioration of energy margins resulting from compressed spark
spreads, an increase in LIBOR, or unexpected operational issues
that lead to forced outages. The lack of cash generation would
likely result in the project sweeping less cash than we currently
expect, thereby increasing refinancing risk," S&P said.

"We could consider a higher rating if we expect the project to
realize a minimum DSCR above 1.6x over its life. This could stem
from a secular improvement in power and capacity prices in PJM or
outperformance of the gas optimization plan," the rating agency
said.


KOREAN WESTERN: Hires Broadway Advisors as Financial Advisor
------------------------------------------------------------
Korean Western Presbyterian Church of Los Angeles seeks authority
from the United States Bankruptcy Court for the Central District of
California to hire Broadway Advisors, LLC, as its financial advisor
and chief restructuring officer.

Alfred M. Masse, the principal of Broadway, will act as the
Debtor's Chief Restructuring Officer.

Services Mr. Massee will perform are:

      (1) assist the Debtor in preparing and maintaining cash flow
projections (including budget to actual analyses) as necessary and
to the extent that such cash flows exist;

      (2) assist the Debtor in preparing reports including Monthly
Operating Reports;

      (3) review historical cash receipts and cash disbursements to
gain an understanding of recent expense and revenue cycles and
identify potential areas of improvement and savings;
  
      (4) engage in such other financial and administrative
activities as requested and agreed to by the Debtor;

      (5) be responsible and have the sole legal authority to sell
the Property after submitting such offer to the Bankruptcy Court
for approval after notice and an opportunity for hearing; and

      (6) as necessary and required, propose a Plan of
Reorganization in this Bankruptcy Case after the Property sells and
establish a mechanism for  distribution of the net proceeds of the
sale.

Broadway bills its time at hourly rates ranging from $125 to $225
for staff, $250 to $350 for senior consultants, $350 to $450 for
directors, and $450 for principals. Mr. Masse's hourly rate is
currently $450.

Broadway does not hold or represent any interest adverse to the
Debtor or its estate, and Broadway is a "disinterested person" as
that term is defined in section 101(14) of the Bankruptcy Code,
according to court filings.

The firm can be reached through:

      Alfred M. Masse
      Broadway Advisors LLC
      511 30th St.
      Newport Beach, CA 92663
      Phone: +1 949-673-0855

          About Korean Western Presbyterian Church
                   of Los Angeles

Korean Western Presbyterian Church of Los Angeles is a nonprofit
religious corporation.

Korean Western Presbyterian Church of Los Angeles sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal. Case No.
20-11675) on Feb. 14, 2020. The petition was signed by Joo Mo Ko,
CEO. At the time of filing, the Debtor estimated $10 million to $50
million in assets and $500,000 to $1 million in liabilities.

Victor A. Sahn, Esq. at SULMEYERKUPETZ, A PROFESSIONAL CORPORATION
represents the Debtor as counsel.


KOREAN WESTERN: Seeks to Hire Gensburg Calandriello as Attorney
---------------------------------------------------------------
Korean Western Presbyterian Church of Los Angeles seeks authority
from the United States Bankruptcy Court for the Central District of
California to hire Gensburg Calandriello & Kanter, P.C. as
attorneys.

The Debtor requires Gensburg to:

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

      b. negotiate, draft, and pursue all documentation necessary
in this case;

      c. prepare on behalf of the Debtor all applications, motions,
answers, orders, reports, and other legal papers necessary to the
administration of the Debtor's estate;

      d. appear in court and protect the interests of the Debtor
before the Court;

      e. attend all meetings and negotiate with representatives of
creditors, the United States Trustee, and other
parties-in-interest;

      f. provide legal advice regarding bankruptcy law, corporate
law, corporate governance, transactional, tax, labor, litigation,
and other issues to the Debtor in connection with the Debtor's
ongoing business operations; and

      g. perform all other legal services for, and provide all
other legal advice to, the Debtor which may be necessary and proper
in this case.

Gensburg's discounted hourly rates are:

      Matthew T. Gensburg    $405
      E. Philip Groben       $292
      Alexis E. Clinebell    $247

      Shareholder                   $275 - $500
      Senior Counsel                $450
      Associates                    $260 - $330
      Legal Assistants/Paralegals   $125

Gensburg Calandriello does not hold or represent any interest
adverse to the Debtor or its estate, the Debtor's creditors, or any
other party-in-interest in connection with this case, and is a
"disinterested person" as that term is defined in section 101(14)
of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Matthew T. Gensburg, Esq.
     Gensburg Calandriello & Kanter, P.C.
     200 West Adams St., Ste. 2425
     Chicago, IL 60606
     Phone:  312-263-2200
     Fax:  312-263-2242

          About Korean Western Presbyterian Church
                   of Los Angeles

Korean Western Presbyterian Church of Los Angeles is a nonprofit
religious corporation.

Korean Western Presbyterian Church of Los Angeles sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal. Case No.
20-11675) on Feb. 14, 2020. The petition was signed by Joo Mo Ko,
CEO. At the time of filing, the Debtor estimated $10 million to $50
million in assets and $500,000 to $1 million in liabilities.

Victor A. Sahn, Esq. at SULMEYERKUPETZ, A PROFESSIONAL CORPORATION
represents the Debtor as counsel.


KOREAN WESTERN: Seeks to Hire SulmeyerKupetz as Legal Counsel
-------------------------------------------------------------
Korean Western Presbyterian Church of Los Angeles seeks authority
from the United States Bankruptcy Court for the Central District of
California to hire SulmeyerKupetz, A Professional Corporation, as
its legal counsel.

The Debtor requires SulmeyerKupetz to:

     (a) prepare bankruptcy schedules and statement of affairs;

     (b) assist the Debtor with compliance with United States
Trustee requirements, including the preparation of the 7-day
package and representation at the 341(a) meetings of creditors;

     (c) check the examination of claims of creditors in order to
determine their validity;

     (d) give advice and counsel to the Debtor in connection with
legal issues, including the use, sale, and lease of the Property
and other property of the estate, disputes with LAOD and others
regarding the use of the Property, relief from the automatic stay,
special treatment of creditors, payment of prepetition obligations,
and related
matters;

     (e) negotiate with creditors holding secured and unsecured
claims;

     (f) object to claims as may be appropriate;

     (g) retain professionals necessary to advise and assist the
Debtor;

     (h) prepare and confirm a plan of reorganization;

     (i) review, analysis, do legal research, and prepare
documents, correspondence, and other communications with regard to
the foregoing matters; and

     (j) in general, act as counsel on behalf of the Debtor in any
and all bankruptcy law and related matters which may arise in the
course of this case.

SulmeyerKupetz will be paid at these hourly rates:

     Attorneys                 $425 to $725
     Paraprofessionals         $225 to $250

Victor A. Sahn, Esq., whose current hourly rate is $725, will be
the attorney with primary responsibility for the representation of
the Debtor.

Mr. Sahn assures the court that the firm does not represent or hold
any interest adverse to the Estate, and is a disinterested person
as that term is defined in section 101(14) of the Bankruptcy Code.

The counsel can be reached through:

      Victor A. Sahn, Esq.
      SULMEYERKUPETZ, A PROFESSIONAL CORPORATION
      333 South Grand Avenue, Suite 3400
      Los Angeles, CA 90071-1406
      Tel: 213-626-2311
      Website: www.sulmyerlaw.com

          About Korean Western Presbyterian Church
                   of Los Angeles

Korean Western Presbyterian Church of Los Angeles is a nonprofit
religious corporation.

Korean Western Presbyterian Church of Los Angeles sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Cal. Case No.
20-11675) on Feb. 14, 2020. The petition was signed by Joo Mo Ko,
CEO. At the time of filing, the Debtor estimated $10 million to $50
million in assets and $500,000 to $1 million in liabilities.

Victor A. Sahn, Esq. at SULMEYERKUPETZ, A PROFESSIONAL CORPORATION
represents the Debtor as counsel.


LA VINAS: Seeks to Defer Plan Hearing Amid Individual Filing
------------------------------------------------------------
Debtor L.A. Vinas, M.D., P.A., filed a motion to continue the
hearing to consider confirmation of its Chapter 11 plan by 60
days.

On Jan. 23, 2020, the Debtor filed an Amended Chapter 11 Plan of
Reorganization and an Amended Disclosure Statement.

On Jan. 31, 2020, this Court entered an order approving the
Disclosure Statement and setting a hearing on confirmation of the
Plan.

The principal of Debtor, Luis Vinas, has filed an individual
Chapter 11 with case number 19-233352-MAM (the "Individual Case").
Issues have arisen with regard to two contested claims in the
Individual Case; specifically, the claim of Allergy, Dermatology &
Skin Center, Inc. and the claim of Six Aces Realty, LLC, that would
affect the proposed Amended Plan in this case. In the Individual
Case, Allergy, Dermatology & Skin Center and Six Aces Realty have
through and including March 5, 2020 to object to discharge and
dischargeability.  Should these creditors file an adversary
proceeding and if they are successful in prosecuting the same, then
that scenario would have an adverse effect on the Amended Plan in
this business case.

In the Individual Case, Dr. Vinas has filed a Motion for Judicial
Settlement Conference relative to these two contested claims to
either avoid the filing of an adversary proceeding or take steps to
resolve any adversary proceedings. The hearing on the Motion is
currently scheduled for March 10, 2020.

According to the Debtor's counsel, the requested continuance is
relatively short in duration and will allow the Debtor in this case
and Dr. Vinas in the Individual Case time to determine if the
contested claims in the Individual Case are capable of being
amicably resolved.

A full-text copy of the Motion dated Feb. 26, 2020, is available
at https://tinyurl.com/ws3jxcw from PacerMonitor.com at no
charge.

Attorneys for L.A. Vinas:

     Dana Kaplan, Esq.
     KELLEY, FULTON & KAPLAN, P.L.
     1665 Palm Beach Lakes Blvd.
     The Forum - Suite 1000
     West Palm Beach, FL 33401
     Tel: (561) 684-5524
     Fax: (561) 684-3773

                       About L.A. Vinas

Based in West Palm Beach, Florida, L.A. Vinas, M.D., P.A., owns
plastic surgery, med spa & skin care centers.  It offers breast
augmentation, body contouring, liposuction, breast lift, face lift,
gynecomastia, tummy tuck, facial, and butt lift services.   

The Company previously sought bankruptcy protection on April 17,
2017 (Bankr. S.D. Fla. Case No. 17-14765).

L.A. Vinas, M.D., P.A., again filed a Chapter 11 petition (Bankr.
S.D. Tex. Case No. 19-17065) on May 29, 2019.  At the time of the
filing, the Debtor estimated $0 to $50,000 in assets and $1 million
to $10 million in liabilities. Judge Erik P. Kimball oversees the
case.  Kelley, Fulton & Kaplan, P.L., is the Debtor's legal
counsel.

The U.S. Trustee, until further notice, will not appoint an
official committee of unsecured creditors in the Chapter 11 case of
L.A. Vinas.


LAROCHE CARRIER: Unsecureds Are Impaired in Plan
------------------------------------------------
The small business chapter 11 debtor LaRoche Carrier, LLC, has
proposed a reorganization plan.

The Plan and Disclosure Statement does not clearly specify the
proposed treatment or payments of secured claims and unsecured
claims, other than saying that the claims are impaired under the
Plan.  PNC has a secured claim of $50,000; Citizens Bank has a
secured claim of $17,000; and BMO Harris Bank has secured claims of
$105,000 and $15,000.  IRS's priority unsecured claim of $60,000
will be objected by the Debtor.

The Debtor is now operating only one vehicle which is a 2018 Wabash
National Semitrailer pulling a carrier Thermo King Unit.  In
addition, the Debtor is leasing a 2017 Volvo tractor Mudd Truck
Freight LLC generating monthly income.  The Debtor owns a 2011
Cascasia Feightliner and is contemplating a lease of the vehicle in
order to generate monthly income.

A full-text copy of the Disclosure Statement dated Jan. 24, 2020,
is available at https://tinyurl.com/u9cmrk6 from PacerMonitor.com
at no charge.

                     About LaRoche Carrier

LaRoche Carrier, LLC, was engaged in using multiple vehicles and
multiple trailers.  

The company was paying drivers by the miles and ran into difficulty
keeping drivers and also having mechanical failures for both the
tractors and the trailers.

Laroche Carrier LLC sought Chapter 11 protection (Bankr. N.D. Ind.
Case No. 19-10532) on April 1, 2019.  Frederick W. Wehrwein, Esq.,
at FRED WEHRWEIN, P.C., is the Debtor's counsel.


LENNAR CORP: S&P Alters Outlook to Positive, Affirms 'BB+' ICR
--------------------------------------------------------------
S&P Global Ratings revised its outlook on Lennar Corp. to positive
and affirmed all its ratings, including its 'BB+' long-term issuer
credit rating and 'BB+' issue rating on its unsecured debt.

The positive outlook on Lennar takes into account two years of
improving debt leverage with good control over capital allocation.

Lennar's debt peaked at more than $10 billion in early 2018 after
the acquisition of CalAtlantic. The company has since reduced debt
to about $7.8 billion along with steady margins from cost and scale
efficiencies that offset higher labor and land costs. Moreover,
prospects for good free cash flow should enable the company to keep
adjusted debt to EBITDA below 3x while it returns capital to
shareholders in the next few years. Like many homebuilders, the
company is using more options to secure land instead of outright
purchases, which consumes less cash for inventory at this strong
part of the housing cycle. Lennar's lower debt leverage has
narrowed the gap with similarly rated peers over the last year, and
S&P believes this should continue into 2021 if U.S. housing market
conditions hold up.

S&P expects Lennar will sustain adjusted debt to EBITDA below 3x in
2020 as it transitions to a mix of lower-priced entry-level
products. The company's lower debt levels, better returns, and good
cash flow should provide some buffer to swings in earnings because
of either the industry's inherent cyclicality or changes in
business mix. Nevertheless, margins could be vulnerable as the
company generates lower unit contributions on higher volumes as
homebuyers opt for lower price points after several years of price
appreciation and declining affordability.

"We could raise the ratings on Lennar to the investment-grade
category in the next 12 to 24 months if the company maintains
robust credit measures, with adjusted debt to EBITDA of 2x to 3x
and debt to capital of about 35%. We expect Lennar will use strong
cash flow to balance modest land inventory growth, debt reduction,
and shareholder returns over the next few years," S&P said.

"We could revise the outlook back to stable if Lennar's adjusted
debt to EBITDA moves toward 4x because of any combination of
debt-funded initiatives, weaker market conditions, or operating
setbacks. That said, Lennar's lower debt levels make higher
leverage improbable from margin degradation alone. Therefore,
debt-funded shareholder returns or acquisitions amid good market
conditions are key to preserving a buffer to potentially weaker
earnings in this cyclical industry," S&P said.


LEXARIA BIOSCIENCE: Client Will Distribute CBD Beverages in US
--------------------------------------------------------------
Lexaria Bioscience Corp. has successfully processed its first
DehydraTECH-enabled liquid nanoemulsion for cannabidiol beverages
for one of its licensed clients.  Lexaria's client expects to begin
distribution of its line of CBD beverages in select US stores
soon.

Lexaria's emulsified DehydraTECH processing is an additional
service it can now provide to qualifying clients wanting to
formulate best in class ready-to-drink beverages containing CBD.
This is an additional capability that Lexaria has recently added to
its powder production facility referenced in a recent press release
of Feb. 13, 2020.

The super-concentrated DehydraTECH-enabled liquid nanoemulsion was
shipped to the client's production facility for incorporation into
its cold-brewed coffee production and bottling line.  Lexaria was
pleased to be able to process nearly 100,000 x 20 mg servings of
DehydraTECH-empowered CBD-concentrate rapidly and on schedule.

Separately, Lexaria also reports that it has amended the terms of
its license for DehydraTECH enabled CBD-infused food ingredients,
as previously announced on July 11, 2019, to remove the exclusivity
provisions and reduce the aggregate minimum fees payable over the
term of the license to US$132,500.

                         About Lexaria

Lexaria Bioscience Corp. -- http://www.lexariabioscience.com/-- is
a global innovator in drug delivery platforms.  Its patented
DehydraTECH drug delivery technology changes the way Active
Pharmaceutical Ingredients enter the bloodstream, promoting
healthier ingestion methods, lower overall dosing and higher
effectiveness for lipophilic active molecules.  DehydraTECH
increases bio-absorption; reduces time of onset; and masks unwanted
tastes for orally administered bioactive molecules including
cannabinoids, vitamins, non-steroidal anti-inflammatory drugs
(NSAIDs), nicotine and other molecules.  Lexaria has licensed
DehydraTECH to multiple companies in the cannabis industry for use
in cannabinoid beverages, edibles and oral products; and to a
world-leading tobacco producer for the development of smokeless,
oral-based nicotine products.  Lexaria operates a licensed in-house
research laboratory and holds a robust intellectual property
portfolio with 16 patents granted and over 60 patents pending
worldwide.

Lexaria reported a net loss and comprehensive loss of $4.16 million
for the year ended Aug.31, 2019, compared to a net loss and
comprehensive loss of $6.61 million for the year ended Aug. 31,
2018.  As of Nov. 30, 2019, the Company had $2.75 million in total
assets, $130,229 in total liabilities, and $2.61 million in total
stockholders' equity.

Davidson & Company LLP, in Vancouver, Canada, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated Nov. 13, 2019, citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


LINDLEY FIRE: To Amend Disclosures to Resolve IRS Objection
-----------------------------------------------------------
Lindley Fire Protection Co., Inc., filed a reply to the objection
of the United States to the Disclosure Statement Describing Chapter
11 Plan of Liquidation filed by the Debtor.

Instead of filing a brief that is costly to the bankruptcy estate
in a tight case, the Debtor will amend the Disclosure Statement
Describing Chapter 11 Plan of Liquidated Dated January 22, 2020.
The Debtor believes it can readily meet all of the issues raised in
the IRS Objection in an amended Disclosure Statement and Plan.  The
Debtor requests that the Court set a deadline for its amendments to
the Disclosure Statement and Plan as well as a continued Disclosure
Statement approval hearing date.

Attorneys for Lindley Fire Protection:

         Marc C. Forsythe
         Charity J. Manee
         GOE FORSYTHE & HODGES LLP
         18101 Von Karman Avenue, Suite 1200
         Irvine, CA 92612
         Tel: (949) 798-2460
         Fax: (949) 955-9437  
         E-mail: mforsythe@goeforlaw.com,
                 cmanee@goeforlaw.com

                 About Lindley Fire Protection

Established in 1986 in Anaheim, California, Lindley Fire
Protection
Co., Inc. -- http://www.lindleyfire.com/-- provides fire
protection services and contracts with large industrial warehouses
and facilities.

Lindley Fire Protection performs construction services worldwide
and its personnel have performed work in various locations such as
Western Somoa, Puerto Rico, Texas, Illinois, Nevada, Colorado,
Utah, Montana, Idaho and Mexico.

Lindley Fire Protection sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 17-10929) on March 12,
2017.  The petition was signed by Leslie L. Lindley, II, president.
At the time of the filing, the Debtor estimated its assets and
debt at $1 million to $10 million.

The case is assigned to Judge Catherine E. Bauer.  

Goe & Forsythe, LLP is the Debtor's bankruptcy counsel.

On March 29, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee retained
Marshack Hays LLP as its legal counsel.

Accurate Business Consulting, Inc., serves as joint financial
advisor to the Debtor and the Committee.


LITTLE FEET LEARNING: Hires Noblitt & Associates as Accountant
--------------------------------------------------------------
Little Feet Learning Center seeks permission from the U.S.
Bankruptcy Court for the Southern District of Mississippi to employ
Noblitt & Associates, Inc. as its accountants for the purpose of
providing accounting services to the Debtor.

Noblitt & Associates, Inc. as accountants shall be entitled to
receive reasonable compensation at its usual and  customary hourly
rates and to receive reimbursement of actual, necessary expenses.

Noblitt & Associates and its shareholders and employees do not hold
any interest adverse to the bankruptcy estate and is a
"disinterested person" as defined in 11 U.S.C. Sec. 101.

The firm can be reached through:

     Cynthia Hutto
     Noblitt & Associates Inc
     815 US-90
     Gautier, MS 39553
     Phone: +1 228-497-5635

            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.


LIVING EPISTLES: June 11 Plan Confirmation Hearing Set
------------------------------------------------------
Debtor Living Epistles Church of Holiness Inc. filed a disclosure
statement on Jan. 7, 2020, and a revised disclosure statement on
February 19, 2020, referring to the amended chapter 11 plan filed
by the debtor on Jan. 7, 2020.

On Feb. 20, 2020, Judge G. Michael Halfenger approved the revised
disclosure statement and established the following dates and
deadlines:

  * May 14, 2020, is fixed as the last day to file written
acceptances or rejections of the Amended Plan.

  * May 21, 2020, is fixed as the last day to file objections to
confirmation of the Amended Plan.

  * May 28, 2020, is fixed as the last day to file responses to any
objections to confirmation.

  * June 11, 2020, at 10:00 a.m., in room 133 of the United States
Courthouse, 517 East Wisconsin Avenue, Milwaukee, Wisconsin is the
hearing on confirmation of the Amended Plan.

A copy of the order dated Feb. 20, 2020, is available at
https://tinyurl.com/qq57a3h from PacerMonitor at no charge.

                    About Living Epistles

Living Epistles Church of Holiness Inc., a tax-exempt religious
organization, filed Chapter 11 petition (Bankr. E.D. Wisc. Case No.
19-25789) on June 12, 2019.  At the time of filing, the Debtor was
estimated to have $1 million to $10 million in assets and $1
million to $10 million in liabilities.


LUCKY BUMS SUBSIDIARY: Hires Bozeman Accounting as Accountant
-------------------------------------------------------------
Lucky Bums Subsidiary seeks approval from the U.S. Bankruptcy Court
for the District of Montana to employ John Dudas, C.M.A., C.F.M. of
Bozeman Accounting & Bookkeeping Services as accountants and
bookkeepers.

Bozeman Accounting will prepare income tax returns, perform income
tax consulting, general accounting assistance and assistance with
monthly and quarterly reports as necessary.

Services rendered by John Dudas, will be compensated at the rate of
$75 per hour.

Bozeman Accounting has no connection with the creditors, or any
other party in interest, or their respective attorneys and
accountants, the United States Trustee, or any person employed in
the office of the United States Trustee, and are "disinterested
persons(s)" as defined in 11 U.S.C. Sec. 101(4).

The firm can be reached through:

     John Dudas, CMA
     Bozeman Accounting & Bookkeeping Services
     120 Dulohery Lane
     Bozeman, MT 59715
     Phone: 406-599-6283
     Email: johndudas@bozemanaccounting.com

               All About Lucky Bums Subsidiary

Lucky Bums Subsidiary LLC -- https://luckybums.com -- is a
wholesaler of sporting and recreation goods.  

Lucky Bums Subsidiary filed a voluntary Chapter 11 petition (Bankr.
D. Mon. Case No. 19-61084) on Oct. 28, 2019, and is represented by
Matt Shimanek, Esq., at Shimanek Law P.L.L.C.  In its petition, the
Debtor listed under $10 million in both assets and liabilities.
Judge Benjamin P. Hursh oversees the case.


M & C PARTNERSHIP: April 21 Hearing on Disclosure Statement
-----------------------------------------------------------
At the behest of M & C Partnership, LLC, the Debtor has ordered
that the hearing on the adequacy of disclosure statement explaining
the Debtor's Plan is rescheduled for April 1, 2020, at 2:00 p.m.
before the Honorable Jerry A. Brown, Bankruptcy Judge, Room B-601,
500 Poydras St., New Orleans, Louisiana.

The deadline for Debtor to file its amended disclosure statement
and amended plan is March 16, 2020.

April 14, 2020 is fixed as the last day for filing written
objections to the disclosure statement and for serving same.

                   About M & C Partnership

M & C Partnership, LLC, a company based in Metairie, La., filed a
Chapter 11 petition (Bankr. E.D. La. Case No. 19-11529) on June 5,
2019. In the petition signed by George A. Cella, III, member and
manager, the Debtor was estimated to have $500,000 to $1 million in
assets and $1 million to $10 million in liabilities.  The Hon.
Elizabeth W. Magner oversees the case.  Leo D. Congeni, Esq., at
Congeni Law Firm, LLC, serves as the Debtor's bankruptcy counsel.
Patrick J. Gros, CPA, APAC, is the Debtor's accountant.


MBLA LLC: Seeks to Hire ISOE Commercial as Mortgage Broker
----------------------------------------------------------
MBLA, LLC, filed an amended application seeking approval from the
U.S. Bankruptcy Court for the District of Connecticut to hire a
mortgage broker.

The Debtor-in-Possession desires to employ ISOE Commercial Capital,
LLC to assist the Debtor in obtaining and executing a commercial
mortgage.

ISOE Commercial will charge its usual and customary rate of
compensation, which is 1 percent of the total loan amount.

ISOE Commercial is a disinterested party as defined in Section
101(14) of the Bankruptcy Code, according to court filings.

The broker can be reached through:

     Ian Williams
     ISOE Commercial Capital, LLC
     4133 Whitney Ave.
     Hamden, CT 06518
     Phone: (203) 281-4000

                 About MBLA LLC

MBLA, LLC, is a privately held company engaged in activities
related to real estate.

MBLA sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Conn. Case No. 19-31985) on Dec. 2, 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 Ann M.
Nevins oversees the case.  The Debtor is represented by The Law
Offices of Neil Crane, LLC.


MC LOGGING: Unsecureds Owed $280K to Have 0% Dividend in Plan
-------------------------------------------------------------
M. C. Logging, Inc., filed with the U.S. Bankruptcy Court for the
Northern District of Florida, a Plan of Reorganization and a
Disclosure Statement.

The Debtor retains $570,000 in equipment pledged to secured
creditors, along with approximately $40,000 in equipment not
pledged to any creditor. The Debtor has $570,000 in secured debt,
$33,641 in priority debt to the Internal Revenue Service for unpaid
withholding taxes, and $280,000 in unsecured debts including the
unsecured portions of undersecured claims.

The Debtor's plan will provide for payment of debt secured by
personal property over a period of five years and payment of
priority debt over a period of four years.  The principal of the
corporation will retain his ownership interest in the corporation
and will continue to draw the regular salary for his employment
with the corporation, including such occasional increases as may be
justified by inflation and similar economic conditions.  Unsecured
creditors will receive a dividend of 0%.

The Debtor projects income from its streamlined operation will
remain fairly consistent.  The total available funds upon
liquidation after costs is $35,000.

Since this filing, the Debtor has consolidated its operation and
reduced its expenses, and now runs crews almost exclusively in
local tracts in Georgia and Florida so that crews are not housed
off-premises savingthe  Debtor a great deal of money.  These
changes will allow the Debtor to successfully complete its proposed
plan of reorganization without further detriment to its creditors.

A full-text copy of the Disclosure Statement dated Feb. 24, 2020,
is available at https://tinyurl.com/t3km6yt from PacerMonitor.com
at no charge.

The Debtor's counsel:

     Allen P. Turnage
     PO Box 15219
     Tallahassee FL 32317
     Tel: (850) 224-3231
     Fax: (850) 224-2535
     E-mail: service@turnagelaw.com

                    About M.C. Logging Inc.

M.C. Logging, Inc., a privately held company in Madison, Fla.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Fla. Case No. 19-40380) on July 25, 2019. Allen Turnage at
Allen Turnage, P.A. represents the Debtor as counsel.


MCCLATCHY COMPANY: Seeks to Hire FTI Consulting as CRO
------------------------------------------------------
The McClatchy Company, and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Southern District of New
York to employ Mr. Sean M. Harding of FTI Consulting, Inc., as
chief restructuring officer to the Debtors.

McClatchy Company requires FTI Consulting to:

   a. provide the CRO to lead the Debtors' restructuring efforts;

   b. provide additional FTI Consulting employees to assist the
      CRO as necessary (the "Hourly Temporary Staff," and
      together with the CRO, the "FTI Professionals");

   c. prepare the Debtors' 13-week cash flow budget and debtor-
      in-possession cash flow budget;

   d. assist management in managing and controlling cash
      disbursements;

   e. develop, with assistance of management, cash conservation
      measures and assisting with implementation of cash
      forecasting and reporting tools as requested;

   f. determine a solution for the highest and best recovery for
      stakeholders and recommending appropriate strategic
      alternatives;

   g. assist with such other accounting and financial matters as
      requested by the Debtors and/or the board of directors that
      are not duplicative of services provided by other
      professionals;

   h. assist in preparing required motions throughout the course
      of these Chapter 11 Cases;

   i. assist in the preparation of the Debtors' schedules of
      assets and liabilities and statements of financial affairs;

   j. assist in the preparation of the Debtors' monthly operating
      reports;

   k. assist with the identification of executory contracts and
      leases and performance of cost/benefit evaluations with
      respect to the affirmation or rejection of each;

   l. analyze creditor claims by type, entity, and individual
      claim, including assisting with development of databases,
      as necessary, to track such claims;

   m. assist the Debtors in planning communications strategies
      and tactics in connection with the Chapter 11 Cases and
      developing associated restructuring communications
      materials for all critical stakeholder audiences;

   n. build a restructuring microsite;

   o. assist the Debtors in leak mitigation and media relations
      support in connection with the Chapter 11 Cases; and

   p. render such other general business consulting, contingency
      planning, bankruptcy services, or such other assistance as
      mutually agreed to between FTI Consulting and the Debtors.

FTI Consulting will be paid at these hourly rates:

  Senior Managing Directors (including the CRO)    $895 to $1,195
  Directors/Senior Directors/Managing Directors    $670 to $880
  Consultants/Senior Consultants                   $355 to $640
  Administrative/Paraprofessionals                 $145 to $275

In the 90 days prior to the Petition Date, the Debtors paid $2.6
million in fees and expenses to FTI Consulting for prepetition
services rendered and expenses incurred.

FTI Consultings's received unapplied advance payments from the
Debtors in excess of prepetition billings in the amount of
$128,000.

FTI Consulting will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Sean M. Harding, senior managing director of FTI Consulting, Inc.,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtors and their
estates.

FTI Consulting can be reached at:

     Sean M. Harding, Esq.
     FTI CONSULTING, INC.
     1201 W. Peachtree Street, Suite 500
     Atlanta, GA 30309
     Tel: (404) 460-6200
     Fax: (404) 460-6299

              About The McClatchy Company

The McClatchy Co. -- https://www.mcclatchy.com/ -- operates 30
media companies in 14 states, providing each of its communities
local journalism in the public interest and advertising services in
a wide array of digital and print formats.  McClatchy publishes
iconic local brands including 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.

On Feb. 13, 2020, The McClatchy Company and 53 affiliates sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 20-10418) with
a Plan of Reorganization that will cut $700 million of funded debt
in half.

McClatchy was estimated to have $500 million to $1 billion in
assets and debt of at least $1 billion as of the bankruptcy
filing.

The cases are pending before the Honorable Michael E. Wiles. The
Debtors tapped Skadden, Arps, Slate, Meagher & Flom LLP as general
bankruptcy counsel; Togut, Segal & Segal LLP as co-bankruptcy
counsel with Skadden; Groom Law Group as special counsel; FTI
Consulting, Inc. as financial advisor; and Evercore Inc. as
investment banker.  Kurtzman Carson Consultants LLC is the claims
agent.


MCDERMOTT TECHNOLOGY: S&P Rates $2.1BB DIP Term Loan 'B'
--------------------------------------------------------
S&P Global Ratings assigned its point-in-time 'B' ratings to the
$2.1 billion debtor-in-possession (DIP) term loan and $743 million
DIP letter of credit (LC) facility issued by McDermott Technology
(Americas) Inc., McDermott Technology (US) Inc., and McDermott
Technology B.V., guaranteed by parent company, McDermott
International Inc.

S&P's 'B' ratings on McDermott's DIP term loan and LC facility
reflect the credit risk borne by the DIP lenders. This is based on
S&P's view of the company's ability to meet its financial
requirements during bankruptcy through the rating agency's debtor
credit profile (DCP) assessment, the prospects for full repayment
through the company's reorganization and emergence from Chapter 11
using the rating agency's capacity for repayment at emergence (CRE)
assessment, and potential for full repayment in a liquidation
scenario using the rating agency's additional protection in a
liquidation scenario (APLS) assessment. S&P's assessment of each of
these factors is as follows:

  -- S&P's DCP of 'b-' reflects its view of the company's weak
business risk profile and highly leveraged financial risk profile,
together with the rating agency's consideration of applicable
ratings modifiers in bankruptcy.

  -- Even so, S&P believes the DIP term loan has favorable coverage
in an emergence scenario for its CRE assessment (CRE >= 150%).
Its CRE assessment provides an uplift of one notch over the DCP,
resulting in 'B' issue ratings. S&P assesses repayment prospects
for purposes of the CRE assessment as if the DIP facilities are
required to be repaid in full in cash at emergence.

  -- S&P's APLS assessment indicates somewhat less than 125% total
value coverage in a liquidation scenario, and does not affect the
'B' issue ratings.


MEDICAL ASSOCIATES: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: Medical Associates of Mt. Vernon, P.C.
           DBA Mt. Vernon Internal Medicine
           FKA Mt. Vernon Internal Medicine, P.C
        8988 Lorton Station Blvd., Suite 100
        Lorton, VA 22079

Business Description: Medical Associates of Mt. Vernon, P.C.
                      provides comprehensive and general medical
                      care for acute and chronic illnesses such
                      as heart disease, asthma, migraines,
                      gastrointestinal complications, arthritis,
                      sinus infections, common colds, and many
                      more.

Chapter 11 Petition Date: March 8, 2020

Court: United States Bankruptcy Court
       Eastern District of Virginia

Case No.: 20-10741

Debtor's Counsel: Kevin M. O'Donnell, Esq.
                  HENRY & O'DONNELL, PC
                  300 N. Washington Street
                  Suite 204
                  Alexandria, VA 22314
                  Tel: (703) 548-2100
                  E-mail: kmo@henrylaw.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Dr. Albert Herrera, 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 at:

                     https://is.gd/1YEjsP


MELINTA THERAPEUTICS: Unsecureds to Get 0.8% or 21% in Plan
-----------------------------------------------------------
Melinta Therapeutics, Inc., filed an Amended Joint Chapter 11 Plan
of Reorganization and a Disclosure Statement.

In estimating the aggregate amount of General Unsecured Claims, the
Debtors have made various assumptions about the amount of claims
that would be subject to Cure in connection with a Transaction.
These assumptions reflect the Debtors' judgment but not specific
input from any potential Transaction counterparty, including the
Supporting Lenders.  In addition, as the General Bar Date has yet
to pass, the Debtors have arrived at these estimated recoveries
based on their current estimates of the amount of Claims in each
Class.

The Plan contemplates two scenarios with respect to Class 4 General
Unsecured Claims, which are denominated "Scenario 1" and "Scenario
2," respectively.  Both Scenario 1 and Scenario 2 assume that (a)
the Supporting Lenders are the Successful Bidder, (b) the
provisions of the Global Settlement Term Sheet pursuant to which
the Supporting Lenders agreed to waive their General Unsecured
Claims against the Debtors and to fund the Initial GUC Trust
Funding Amount remain in full force and effect, and (c) there has
been no Challenge to the Prepetition Secured Obligations (each as
defined in the Final Cash Collateral Order) held by the Supporting
Lenders.

Scenario 1 assumes that (a) the provisions of the Global Settlement
Term Sheet pursuant to which Vatera (which each Debtor has
scheduled as holding a General Unsecured Claim against it in the
amount of $77,842,985) and MedCo (which has, in litigation and
correspondence, asserted a claim against Melinta Therapeutics in an
aggregate amount of at least $91,131,000, as explained in Section
IV.B) have each agreed to subordinate their General Unsecured
Claims to the extent of the Initial GUC Trust Funding Amount,
subject to the terms and conditions of the Global Settlement Term
Sheet, remain in full force and effect, and (b) the amount of GUC
Trust Distributable Cash is equal to the Initial GUC Trust Funding
Amount, less $500,000 in fees and expenses to fund the
administration of the GUC Trust.

Scenario 2 assumes that the Global Settlement Term Sheet has
terminated as to both Vatera and MedCo (but not as to the Debtors,
Deerfield, and the Creditors’ Committee), meaning that the
agreements of MedCo and Vatera to subordinate their respective
General Unsecured Claims are no longer applicable.  This scenario
could occur, for example, should the Investigator determine that a
colorable claim against any of the Vatera Persons and any of the
MedCo Persons exists and will be transferred to the GUC Trust for
prosecution.  In this case, both Vatera and MedCo would, to the
extent their respective General Unsecured Claims are Allowed, share
on a Pro Rata basis in all distributions to Holders of Allowed
General Unsecured Claims.  In this scenario, the Debtors have also
assumed that the amount of GUC Trust Distributable Cash is equal to
the Initial GUC Trust Funding Amount, less $2,000,000 in fees and
expenses to fund the administration of the GUC Trust and to pursue
potential litigation against MedCo and Vatera.  Because Scenario 2
assumes the prosecution of litigation against MedCo and Vatera, the
estimated recoveries for Holders of Allowed General Unsecured
Claims in Scenario 2 are subject to all of the uncertainties
inherent in litigation.  It is possible that Holders of Allowed
General Unsecured Claims would realize greater recoveries in
Scenario 2 than in Scenario 1, if significant claims against the
Vatera Persons and/or the Medco Persons are identified by the
Investigator and successfully prosecuted by the GUC Trust.  For
purposes of the following table, however, the Debtors have assumed
that such litigation fails to generate any distributable proceeds.

As set forth in the Omnibus Reply of Debtors in Support of Debtors'
Disclosure Statement, the Debtors believe that there are sufficient
factual and legal bases for the proposed limited substantive
consolidation.  At the Confirmation Hearing, the Debtors will as
necessary introduce argument and evidence concerning the following
factors, among others, in support of the Plan's limited substantive
consolidation provision:

  * As set forth in the First-Day Declaration, the Debtors operate
on a consolidated basis;

  * Debtor Melinta Subsidiary Corp., as the only Debtor entity that
maintains bank accounts, processes all of the Debtors'
disbursements, including disbursements on account of employee
obligations, customer program obligations, and trade vendor
obligations;

  * As set forth in the Schedules and Statements, the Debtors do
not record intercompany payables and receivables in the ordinary
course of business;

  * The Debtors do not have any intercompany agreements;

  * Efforts to deconsolidate the Debtors' respective assets and
liabilities would substantially burden the estate and divert
management and professional resources that are more profitably
directed elsewhere, all without meaningfully affecting the
distributions received by any class; and

  * The Vatera Loan Agreement indicates that Vatera dealt with the
Debtors as a consolidated enterprise and did not rely on the
separateness of the various Debtor entities because, among other
things, (a) the Vatera Loan Agreement explicitly permits the Debtor
entities to merge into one another, provided parent Melinta
Therapeutics survives such merger; (b) the financial covenants
under the Vatera Loan Agreement are tested on a consolidated basis;
and (c) the Vatera Loan Agreement does not require the Debtors to
provide financial statements on a non-consolidated basis.

As set forth in Vatera Healthcare Partners LLC's (A) Objection and
Reservation of Rights With Respect to the Debtors' Motion for an
Order (I) Approving Adequacy of Debtors' Disclosure Statement, (II)
Approving Solicitation and Notice Procedures With Respect to
Confirmation of Debtors’ Proposed Plan of Reorganization, (III)
Approving Form of Various Ballots and Notices in Connection
Therewith, and (IV) Scheduling Certain Dates With Respect Thereto,
and (B) Preliminary Objection to Plan Confirmation, Vatera has
indicated that, in the event that the Global Settlement Term Sheet
terminates (either entirely, or with respect to Vatera) prior to
the Confirmation Hearing, Vatera will oppose substantive
consolidation as being prohibited by applicable law.  In support of
this argument, Vatera has indicated that it may rely on (among
other things) the following allegations:

  * The Schedules and Statements show distinct transactions at each
Debtor and support that creditors dealt with each Debtor on an
individual basis and not as a single economic unit;

  * The Schedules and Statements also attribute certain assets,
such as tax attributes and intellectual property, to specific
Debtor entities;

  * The Debtors have historically filed tax returns on an
entity-by-entity basis;

  * Certain entities, including Vatera and Deerfield, have claims
against multiple Debtor entities;

  * Section 5.04 of the Plan, which provides that the Debtors shall
continue to exist after the Effective Date as separate entities
belies the Debtors' request for substantive consolidation; and

  * The Debtors assets and liabilities are not so entangled that
substantive consolidation is necessary or appropriate to prevent
harm to creditors.

For the avoidance of doubt, the Debtors do not endorse the
allegations of Vatera described in the preceding paragraph, nor
does Vatera endorse the Debtors' contentions.  Nothing in this
Section I.D shall prejudice or limit in any way any legal or
factual argument or claim that either the Debtors or Vatera may
advance with respect to the Plan's proposed substantive
consolidation provisions at the Confirmation Hearing if the Global
Settlement Term Sheet has terminated as to Vatera.

A full-text copy of the Amended Disclosure Statement dated Feb. 24,
2020, is available at https://tinyurl.com/u5orpbk from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     Joseph O. Larkin (I.D. No. 4883)
     Jason M. Liberi (I.D. No. 4425)
     SKADDEN, ARPS, SLATE,
     MEAGHER & FLOM LLP
     920 North King Street
     Wilmington, Delaware 19801
     Telephone: (302) 651-3000
     Fax: (302) 651-3001

     – and –

     Ron E. Meisler
     Albert L. Hogan III
     Christopher M. Dressel
     155 North Wacker Drive
     Chicago, Illinois 60606-1720
     Tel: (312) 407-0700
     Fax: (312) 407-0411

           - and -

     David R. Hurst
     MCDERMOTT WILL & EMERY
     The Nemours Building
     1007 North Orange Street, 4th Floor
     Wilmington, Delaware 19801
     Tel: (302) 485-3900
     Fax: (302) 351-8711

                  About Melinta Therapeutics

Melinta Therapeutics, Inc. (NASDAQ: MLNT) --
http://www.melinta.com/-- is the largest pure-play antibiotics
company, dedicated to saving lives threatened by the global public
health crisis of bacterial infections through the development and
commercialization of novel antibiotics that provide new therapeutic
solutions.  Its four marketed products include Baxdela
(delafloxacin), Vabomere (meropenem and vaborbactam), Orbactiv
(oritavancin), and Minocin (minocycline) for Injection.  This
portfolio provides Melinta with the unique ability to provide
providers and patients with a range of solutions that can meet the
tremendous need for novel antibiotics treating serious infections.

Melinta Therapeutics, Inc., and its subsidiaries sought Chapter 11
protection (D. Del. Lead Case No. 19-12748) on Dec. 27, 2019, after
reaching a deal with lenders on a Chapter 11 plan that would
convert debt to equity.

Melinta Therapeutics disclosed $228,491,000 in assets and
$289,022,000 in liabilities as of Sept. 30, 2019.

The Hon. Laurie Selber Silverstein is the presiding judge.

Melinta tapped Skadden, Arps, Slate, Meagher & Flom LLP as
bankruptcy counsel.  Cole Scholtz LLP is co-counsel.  Jefferies,
LLC, is the investment banker; and Portage Point Partners, LLC, is
the financial advisor.  

Kurtzman Carson Consultants LLC is the claims agent, maintaining
the page http://www.kccllc.net/melinta    

The Supporting Lenders are advised by Sullivan & Cromwell LLP,
Houlihan Lokey and Landis Rath & Cobb LLP.


MILLS FORESTRY: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Mills Forestry Service, LLC
        235 Corinth Church Road
        Adrian, GA 31002

Chapter 11 Petition Date: March 7, 2020

Court: United States Bankruptcy Court
       Southern District of Georgia

Case No.: 20-60110

Judge: Hon. Edward J. Coleman III

Debtor's Counsel: David L. Bury, Jr., Esq.
             STONE & BAXTER, LLP
                  577 Mulberry Street, Suite 800
                  Macon, GA 31201
                  Tel: 478-750-9898
                  E-mail: dbury@stoneandbaxter.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Sammy Clyde Mills, III, manager.

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/GZFNsd


MOUNTAIN CREEK: Court Confirms Reorganization Plan
--------------------------------------------------
Judge Honorable Stacey L. Meisel entered findings of fact,
conclusions of law and order (i) approving the Disclosure Statement
of debtors Mountain Creek Resort, Inc., et al., on a final basis
and (ii) confirming the Debtors' Third Modified Second Amended
Joint Plan of Reorganization.

The Court held on Feb. 24, 2020 combined hearing on the Plan and
the Disclosure Statement.

Pursuant to Article II of the Plan (i) Class 1 (Priority Non-Tax
Claims), Class 2 (M&T Credit Card Claim), and Class 5 (Other
Secured Claims) are Unimpaired and (ii) Class 2A (M&T Secured
Claim), Class 3A (HSK Adventure Senior Secured Claim), Class 3B
(HSK Adventure Junior Secured Claim), Class 4 (Kuzari Secured
Claim), Class 6 (Sewer Claims), Class 7A (Mountain Creek General
Unsecured Claims), Class 7B (Appalachian Liquors General Unsecured
Claims), Class  7C (Convenience Class Claims), Class 8 (Mountain
Creek Litigation Claims), Class 9 (HSK Unsecured Claims and HMGG
Prior Owner Note Unsecured Claim), Class 10 (Intercompany Claims),
Class 11A (MCRI Equity Interests), Class 11B (Appalachian Liquors
Equity Interests), and Class 11C (Mountain Creek Subsidiary Equity
Interests) are Impaired.` The Plan leaves unaffected the rights of
Holders of Claims in Class 1 (Priority Non-Tax Claims), Class 2
(M&T Credit Card Claim), and Class 5 (Other Secured Claims).  Thus,
the Plan complies with Section 1123(b)(5) of the Bankruptcy Code.

Classes 2A, 4, 6, 7A, 7B, 7C, and 8 were entitled to vote on the
Plan.  As evidenced by the Voting Declaration, all Voting Classes
voted to accept the Plan other than Class 4 (with respect to which
no votes were cast), without including any acceptance of the Plan
by any insider, in accordance with Section 1126 of the Bankruptcy
Code.

The Plan has not been accepted by Classes 3A, 3B, 4, 9, 10, 11A,
11B, and  11C, each of which is deemed to reject the Plan.

The judge ruled that the Disclosure Statement is hereby APPROVED on
a final basis.  The Disclosure Statement contains adequate
information within the meaning of Section 1125 of the Bankruptcy
Code.  The Disclosure Statement complies with Bankruptcy Rule
3016(c) and describes, in specific and conspicuous language, the
acts to be enjoined and the entities subject to the injunction,
exculpation, and release (including third-party release) provisions
contained in the Plan.

The judge also ruled that the Plan as modified by the Plan
Modifications and the Confirmation Order is approved and confirmed
under Section 1129 of the Bankruptcy Code.

For the avoidance of doubt, upon the occurrence of the Effective
Date,  the Adversary Proceeding commenced by the Creditors'
Committee, Adv. Pro. No. 18-01160-SLM, will be deemed dismissed
with prejudice.

A full-text copy of the Order Confirming the Plan dated Feb. 26,
2020, is available at https://tinyurl.com/ro44rhn from
PacerMonitor.com at no charge.

                   About Mountain Creek Resort

Mountain Creek Resort, Inc., owns and operates the Mountain Creek
Resort, a four-season resort located in Vernon, New Jersey.  The
Resort is the New York/New Jersey Metro area's closest ski resort
with 167 skiable acres on four mountain peaks, 1,040 vertical feet,
46 trails, and 11 lifts. The Resort also operates and manages the
Appalachian Hotel and the Black Creek Sanctuary townhomes.

Mountain Creek Resort, Inc., and five affiliated debtors filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D.N.J. Lead Case No. 17-19899) on May 15, 2017.  The
cases are pending before the Honorable Judge Stacey L. Meisel, and
jointly administered.

Mountain Creek estimated $10 million to $50 million in assets and
debt.

The Debtors hired Lowenstein Sandler LLP as bankruptcy counsel;
Houlihan Lokey Capital, Inc., as business consultant and investment
banker; and Prime Clerk LLC as claims and noticing agent.

On May 24, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. Trenk, DiPasquale, Della
Fera & Sodono, P.C., is the Committee's bankruptcy counsel.


NEENAH FOUNDRY: Moody's Lowers CFR to Caa1, Outlook Negative
------------------------------------------------------------
Moody's Investors Service downgraded the ratings of Neenah Foundry
Company - Corporate Family and Probability of Default Ratings to
Caa1 and Caa1-PD from B3 and B3-PD, respectively; and senior
secured term loan to Caa2 from Caa1. The outlook remains negative.

The following ratings were downgraded:

Corporate Family Rating, to Caa1 from B3;

Probability of Default, to Caa1-PD from B3-PD:

Senior secured term loan ($101 mllion remaining amount) due 2022,
to Caa2 (LGD4) from Caa1 (LGD4).

Rating outlook: negative

RATINGS RATIONALE

The ratings reflect the likelihood of further weakening in Neenah's
credit metrics as North American Class 8 vehicle production
declines an expected 30% in 2020, along with low overall profit
margins and a weak liquidity profile. About 40% of Neenah's
revenues are to the North American heavy-duty truck market, part of
the Industrial segment (about 57% of revenue) which already has
very weak margins.

For the last twelve months ending December 31, 2019, Debt/EBITDA
(inclusive of Moody's adjustments) was a relatively modest 4.3x.
However, the company's December 2019 quarterly performance has
already begun to reflect the impact of the expected cyclical
industry downturn. During the quarter, EBITA margins and interest
coverage were negative. This profit pressure is expected to
continue through 2020 with the weak heavy truck market, before a
modest recovery in 2021.

Neenah already implemented restructuring actions including
headcount reductions and has concluded pricing negotiations with
its industrial customers to help offset the expected declines in
commercial vehicle build rates. Yet, Neenah has historically
underperformed Moody's operating performance expectations.

The ratings also reflect Neenah's leading market position in the
castings and forging products market for its municipal and
industrial markets. Neenah has a strong reputation in the industry
and longstanding customer relationships with major commercial
vehicle manufacturers and a diverse municipal business. The
municipal business, in comparison to the industrial segment, has
relatively good EBITDA margins but only generates about 43% of
revenues. High barriers to entry into the iron casting and forging
industries also should support the company's market position.

The negative outlook reflects near-term challenges to execute a
high level of operational improvement actions in 2020 while
managing through an industry downturn in the industrial segment,
along with the company's weak liquidity profile.

Neenah is expected to have a weak liquidity profile through 2020.
Moody's believes that weakening industry conditions that reduce
profits will result in the need for covenant relief under the
maximum leverage covenant test of the term loan facility. This may
limit availability under the revolving credit facility. Neenah's
$75 million asset based revolving credit facility had about $49.4
million of availability at December 31, 2019, after $17 million of
borrowing and $5 million of outstanding letters of credit. The
financial covenant under the asset based revolver is a springing
minimum fixed charge coverage test, to be tested when availability
falls to below $7.5 million.

Cash is nominal, and Moody's estimates free cash flow will be
breakeven at best over next 12 months even as the company executes
cost savings and pricing actions.

The ratings could be upgraded if Neenah demonstrates the ability to
sustain current market share, revenues, and margin trends such that
EBITA/Interest is sustained above 2x and Debt/EBITDA below 4.5x,
while demonstrating a an adequate liquidity profile.

The ratings could be downgraded if Moody's believes Neenah's
operational improvement actions will not be sufficient to help
mitigate the expected decline North American commercial vehicle
build rates in 2020 and to position the company for margin
improvement in 2021. A rating downgrade could result from EBITA
margins expected to be sustained below 2%, debt/EBITDA expected to
be sustained above 5x, or further deterioration in the liquidity
profile.

The principal methodology used in these ratings was Automotive
Supplier Methodology published in January 2020.

Neenah Foundry Company, headquartered in Neenah, Wisconsin,
manufactures grey and ductile iron castings and forged components
for sale to industrial and municipal customers. Industrial castings
are custom engineered and produced for customers in several
industries, including the medium- and heavy-duty truck components,
farm equipment, construction equipment, and material handling
equipment. Municipal castings include manhole covers and frames,
storm sewer frames and grates, tree grates, and specialty castings.
Neenah is a wholly owned subsidiary of Neenah Enterprises, Inc.,
which is controlled by private investment funds affiliated with
GoldenTree Asset Management and others. Revenues for LTM period
ending December 31, 2019 were $427 million.


NORTIS INC: Seeks to Hire Smith Bunday as Accountants
-----------------------------------------------------
Nortis, Inc. seeks authority from the U.S. Bankruptcy Court for the
Western District of Washington to employ Smith Bunday Burman
Britton, PS as its accountants.

The Debtor requires Smith Bunday's accounting assistance to prepare
the Debtor's 2018 tax return as well as its 2019 return and the
audit that is required by a number of its government grants.

Smith Bunday will charge $15,000 for the 2018 federal corporate tax
return (plus additional fees, if any, for state tax return
preparation and tax consulting); $19,000 for the 2019 federal
corporate tax return (plus additional fees, if any, for state tax
return preparation and tax consulting).

None of the professionals of Smith Bunday hold an interest, and do
not represent any interest, adverse to the Debtor or the estate,
according to court filings.

The firm can be reached through:

     Gerald V. Keller, II
     Smith Bunday Burman Britton, PS
     11808 Northup Way, Suite 240
     Bellevue, WA 98005
     Phone: 425-827-8255

                  About Nortis Inc.

Nortis, Inc., a company that provides scientific research and
development services, filed for relief under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 19-13529) on Sept. 25,
2019 in Seattle, Wash.  In the petition signed by Thomas Neumann,
president and chief executive officer, the Debtor was estimated to
have between $1 million and $10 million in both assets and
liabilities.  The Hon. Christopher M. Alston is the presiding
judge.  Karr Tuttle Campbell is the Debtor's legal counsel.


OFFSHORE MARINE: Asks Court to Extend Exclusivity Period to June 1
------------------------------------------------------------------
Offshore Marine Contractors, Inc. asked the U.S. Bankruptcy Court
of the Eastern District of Louisiana to extend the exclusive period
for filing its Chapter 11 plan to June 1 and the period for
soliciting acceptances for the plan to July 31.

The company is still in negotiations with its largest secured
creditors regarding the terms of a plan, including financing and
the valuation of its vessels.  Offshore Marine anticipates that the
results of these negotiations will enable the company to obtain
approval for its bankruptcy plan.

                 About Offshore Marine Contractors

Offshore Marine Contractors -- http://offshoremarine.net/-- is a
family-owned and operated company that provides offshore,
self-propelled and self-elevating liftboats for the petroleum
exploration and transportation industries.

Offshore Marine Contractors sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. La. Case No. 19-13253) on Dec. 4,
2019.  In the petition signed by its president, Raimy Eymard, the
Debtor disclosed $32,345,576 in assets and $69,280,946 in debt.

Judge Meredith S. Grabill oversees the case.  

The Debtor tapped Stewart Robbins & Brown, LLC as legal counsel;
Bohman Morse, LLC as special maritime counsel; Baldwin Haspel Burke
& Mayer, LLC as special tax counsel; Pepperman, Emboulas, Schwartz,
& Todaro, LLC as accountant; and Stout Risius Ross, LLC as
financial advisor.


ON MARINE: Asbestos Claimants Tap Campbell & Levine as Counsel
--------------------------------------------------------------
The Committee of Asbestos Personal Injury Claimants of ON Marine
Services Company LLC seeks permission from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to retain Campbell &
Levine, LLC as its local counsel.

The Committee anticipates that Campbell & Levine to:

     a. advise the Committee concerning its rights, powers and
duties under Sec.1103 of the Bankruptcy Code;

     b. advise the Committee concerning the administration of the
Debtor's Chapter 11 case;

     c. advise the Committee concerning any efforts by the Debtor
or other parties to collect and to recover property for the benefit
of the Debtor's estate;

     d. counsel the Committee in connection with the formulation
and/or negotiation and confirmation of a plan of reorganization and
related documents;

     e. review the nature, validity and priority of liens asserted
against the property of the Debtor and advise the Committee
concerning the enforceability of such liens;

     f. investigate, if necessary, any actions pursuant to Sec.Sec.
542-550 and 553 of the Bankruptcy Code;

     g. prepare on behalf of the Committee all necessary and
appropriate applications, motions, notices, draft orders and other
pleadings, and review all financial and other reports filed in this
Chapter 11 case;

     h. advise the Committee concerning, and prepare responses to,
applications, motions, pleadings, notices and other pleadings and
papers that may be filed in this Chapter 11 case;

     i. advise and assist the Committee in connection with any
potential dispositions of property of the Debtor's estate;

     j. advise the Committee concerning proposed executory
contracts and unexpired lease assumptions, assignments and
rejections;

     k. assist the Committee in claims analysis and resolution
matters;

     l. commence and conduct any and all litigation necessary or
appropriate to assert rights on behalf of the Committee, or
otherwise further the goals of the Committee in this case; and

     m. perform all other legal services for and on behalf of the
Committee that may be necessary or appropriate to assist the
Committee in satisfying its duties under Sec. 1103 of the
Bankruptcy Code.

Campbell & Levine are compensated on an hourly basis, plus
reimbursements for actual, necessary expenses that the firm
incurs.

Campbell & Levine does not represent any interest adverse to the
Committee in the matters for which it is proposed to be employed,
according to court filings.

The firm can be reached through:

     Douglas A. Campbell, Esq.
     CAMPBELL & LEVINE, LLC
     310 Grant Street, Suite 1700
     Pittsburgh, PA 15219
     Telephone: 412-261-0310
     Facsimile: 412-261-5066
     Email: dcampbell@camlev.com

                About ON Marine Services Company

ON Marine Services Company is the continuation of the entity
formerly known as Oglebay Norton Company, as part of which the
Ferro Division operated as an unincorporated division.  In 1999,
Oglebay Norton Company changed its name to ON Marine Services
Company and became a wholly owned subsidiary of a newly formed
company known as Oglebay Norton Company, an Ohio corporation.  The
Ferro Division and/or ON Marine manufactured and sold refractory
products for use exclusively in steelmaking. ON Marine Services
Company ceased all active business operations in 2010.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. W.D.
Pa. Case No. 20-20007) on January 2, 2020.  The Hon. Carlota M.
Bohm oversees the case.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $100,000 to $500,000 in liabilities.  The petition was
signed by Kevin J. Whyte, senior vice president.

The Debtor is represented by Paul M. Singer, Esq., at Reed Smith
LLP.


ON MARINE: Asbestos Claimants Taps Caplin & Drysdale as Counsel
---------------------------------------------------------------
The Committee of Asbestos Personal Injury Claimants of ON Marine
Services Company LLC seeks permission from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to retain Caplin &
Drysdale, Chartered, as its counsel.

The Committee requires Caplin & Drysdale to:

     (a) prepare on behalf of the Committee all necessary motions,
applications, pleadings, memoranda, proposed orders, reports, and
other legal documents;

     (b) assist and advise the Committee with respect to its powers
and duties as a creditors' committee under the Bankruptcy Code and
with respect to the proposed liquidation of the Debtor;

     (c) attend meetings and negotiating with representatives of
the Debtor, any of its non-bankrupt affiliates or insurance
carriers, and other parties in interest in the Chapter 11 Case;

     (d) represent the Committee before this Court and any
appellate courts, and communicating with the Committee regarding
the matters heard and issues raised as well as the decisions and
directives of this Court and any appellate courts;

     (e) represent the Committee in actions to protect, preserve,
and/or maximize the value of the Debtor's estate, including the
prosecution of actions on behalf of the estate and negotiations
concerning all litigation in which the Committee may be involved;

     (f) assist and advise the Committee in its examination and
analysis of the Debtor's conduct and financial affairs;

     (g) represent the Committee in connection with any negotiation
or preparation of a plan and all related documents;

     (h) assist the Committee in the filing with the Court, and the
solicitation of acceptances or rejections, of any plan of which the
Committee is a proponent;

     (i) review and analyze all applications, motions, orders,
operating reports, schedules, and statements of financial affairs
filed and to be filed with this Court by the Debtor or any
interested party in this case; advising the Committee as to the
necessity and propriety of the foregoing and their impact on the
rights of creditors represented by the Committee and on the Chapter
11 Case generally; and after consultation with and approval of the
Committee or its designee(s), consenting to appropriate orders on
its behalf or otherwise objecting thereto;

     (j) coordinate the receipt and dissemination of information
prepared by and received from the Debtor's accountants or other
professionals retained by the Debtor, as well as such information
as may be received from professionals engaged by the Committee or
other parties, as applicable;

    (k) assist and advise the Committee with regard to
communications to creditors represented by the Committee regarding
the Committee's efforts, progress, and recommendations with respect
to matters arising in the Chapter 11 Case as well as any proposed
plan; and

    (l) performing all other necessary legal services and providing
all other necessary legal advice to the Committee in connection
with the Chapter 11 Case.

Caplin & Drysdale's 2020 hourly rates are:

     Ann C. McMillan      Member      $880
     Kevin C. Maclay      Member      $845
     Todd E. Phillips     Member      $695
     Kevin M. Davis       Of Counsel  $560
     Nathaniel R. Miller  Associate   $395
     George M. O’Connor   Associate   $355
     Cecilia Guerrero     Paralegal   $340
     Brigette Wolverton   Paralegal   $295

     Members and Senior Counsel  $540 - $1,470
     Of Counsel                  $515 - $1,120
     Associates                  $325 - $535
     Paralegals                  $295 - $340

Caplin & Drysdale neither holds nor represents an interest adverse
to the Committee with respect to the matters for which it will be
employed and is a "disinterested person" under Sec. 101(14) and
328(c) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Ann C. McMillan, Esq.
     Caplin & Drysdale, Chartered
     One Thomas Circle NW, Suite 1100
     Washington, DC 20005-5802
     Tel: (202) 862-5000
     Fax: (202) 429-3301

                About ON Marine Services Company

ON Marine Services Company is the continuation of the entity
formerly known as Oglebay Norton Company, as part of which the
Ferro Division operated as an unincorporated division.  In 1999,
Oglebay Norton Company changed its name to ON Marine Services
Company and became a wholly owned subsidiary of a newly formed
company known as Oglebay Norton Company, an Ohio corporation.  The
Ferro Division and/or ON Marine manufactured and sold refractory
products for use exclusively in steelmaking. ON Marine Services
Company ceased all active business operations in 2010.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. W.D.
Pa. Case No. 20-20007) on January 2, 2020.  The Hon. Carlota M.
Bohm oversees the case.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $100,000 to $500,000 in liabilities.  The petition was
signed by Kevin J. Whyte, senior vice president.

The Debtor is represented by Paul M. Singer, Esq., at Reed Smith
LLP.


ONCE A DOG: Involuntary Chapter 11 Case Summary
-----------------------------------------------
Alleged Debtor:  Once A Dog, Inc.
                 6 South Bentz Street
                 Frederick, MD 21701

Business
Description:     Once A Dog is a Single Asset Real
                 Estate debtor (as defined in 11
                 U.S.C. Section 101(51B)).

Involuntary
Chapter 11
Petition Date:   March 9, 2020

Court:           United States Bankruptcy Court
                 District of Maryland

Case Number:     20-13102

Judge:           Hon. Thomas J. Catliota

Alleged creditor who signed the involuntary petition:

  Petitioner                 Nature of Claim  Claim Amount
  -----------                ---------------  ------------
  Sidney Schiller                  Loan           $143,846
  13600 Stoner Drive
  Silver Spring, MD 20904
                                   Loan           $413,500

A full-text copy of the Involuntary Petition is available for free
at PacerMonitor.com at:

                   https://is.gd/VtPCze


OPP LIQUIDATING: Liquidating Plan Confirmed by Judge
----------------------------------------------------
Judge Mary F. Walrath entered findings of fact, conclusion of law,
and order confirming the Combined Disclosure Statement and Chapter
11 Plan of the OPP Liquidating Company, Inc., (f/k/a Orchids Paper
Products Company), et al.

Class 1 (First Lien Claims), Class 2 (Other Secured Claims), and
Class 3 (Priority Claims) are unimpaired and deemed to accept the
Combined Plan  and Disclosure Statement.  Class 4 (General
Unsecured Claims) has voted  to accept the Combined Plan and
Disclosure Statement in accordance with 11 U.S.C. Sec. 1126(c).
However, Sec. 1129(a)(8) has not been satisfied  because Class 5
(Equity Interests) is deemed to reject the Combined Plan and
Disclosure Statement pursuant to Sec. 1126(g).  The Combined Plan  
and Disclosure Statement is confirmable because it satisfies the
non-consensual confirmation requirements of Sec. 1129(b).

On the Effective Date, the Liquidating Trust will be established
pursuant  to and in accordance with the terms of the Combined Plan
and Disclosure  Statement, and the Liquidating Trust Agreement.
Buchwald Capital  Advisors LLC, an entity owned and controlled by
Lee E. Buchwald, is appointed as the Liquidating Trustee.

The Combined Plan and Disclosure Statement contains adequate
information within the meaning of Section 1125(a).

A full-text copy of the Order dated Feb. 24, 2020, is available
at https://tinyurl.com/v3wvwkp from PacerMonitor.com at no
charge.

                 About Orchids Paper Company

Headquartered in Pryor, Oklahoma, Orchids Paper Products Company
--
http://www.orchidspaper.com/-- is a national supplier of consumer
tissue products primarily serving the at home private label
consumer market. The Company produces a full line of tissue
products, including paper towels, bathroom tissue and paper
napkins, to serve the value through ultra-premium quality market
segments from its operations in northeast Oklahoma, Barnwell, South
Carolina and Mexicali, Mexico. The Company provides these products
primarily to retail chains throughout the United States.

As of Feb. 28, 2019, the Debtors posted total assets $322,061,000
and total debt of $260,864,000.

Orchids Paper Products Company and two of its subsidiaries filed
for bankruptcy protection (Bankr. D. Del. Lead Case No. 19-10729)
on April 1, 2019. The petitions were signed by Richard S.
Infantino, interim chief strategy officer.

Hon. Mary F. Walrath oversees the cases.

The Debtors tapped Polsinelli PC as counsel; Deloitte Transactions
And Business Analytics LLP as chief strategy officer; Houlihan
Lokey Capital, Inc., as investment banker; and Prime Clerk LLC as
claims and notice agent.

Andrew Vara, acting U.S. trustee for Region 3, on April 15, 2019,
appointed five creditors to serve on the official committee of
unsecured creditors in the Chapter 11 cases.  The Committee
retained Lowenstein Sandler LLP, as counsel; and CKR Law LLP as its
Delaware counsel.


OWENS & MINOR: S&P Lowers ICR to 'B-'; Outlook Negative
-------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Owens &
Minor Inc. (OMI) to 'B-' from 'B' and the issue-level rating for
the credit facility to 'B-' from 'B'.

In light of the new accounts receivable facility, S&P revised the
recovery rating on the existing secured debt to '4' from '3',
reflecting its expectation for average (30%-50%; rounded estimate:
40%) recovery in the event of a payment default.

The downgrade follows OMI's weaker-than-expected financial results
and guidance.  Owens & Minor Inc.'s (OMI's) 2019 revenue and 2020
guided revenue came in $200 million and $600 million lower than
S&P's previous estimates, respectively. S&P expects low free cash
flow generation, with a free-cash-flow-to-debt ratio of about 2% in
2020. The lower free cash flow estimate also barely covers the $50
million in annual mandatory amortization. S&P expects adjusted
leverage to stay elevated in the 6x area in 2020 and 2021.

The weak financial outlook came despite management's recent
positive comments on improving customer service level. S&P is
encouraged by management's statements that the company has
significantly improved its service level, which could help it
regain some market share. However, the company missed its 2019
revenue guidance, driven by continued client attrition in 2019 that
started to materially affect financial performance in
fourth-quarter 2019. In addition, the 2020 guidance is also weaker
than expected, after accounting for the aforementioned large
contract loss and the Movianto divestiture. This suggests the
company is still losing market share. S&P sees heightened risks for
the company's ability to refinance its July 2022 maturities
(revolver and term loan A) if its business fails to improve beyond
2020.

The negative outlook reflects risks to S&P's base-case projections
given the continued pricing pressure and uncertainties around the
company's ability to grow beyond 2020.

"We could consider a lower rating if we think OMI's top line and
EBITDA will continue to decline beyond 2020, and the company fails
to generate significant free cash flow, which could the raise
refinancing risk of its 2022 maturities and lead us to believe the
current capital structure is unsustainable. Alternatively, we could
consider a lower rating if we think the company is at a high risk
of covenant violation and that lenders could refuse to grant
another amendment," S&P said.

"We could consider a stable outlook if we gain confidence that OMI
can address its 2022 maturities. Under this scenario, we believe
the company needs to start growing its top line and EBITDA again as
it recaptures market share in the core distribution business, such
that free cash flow can continually cover mandatory debt
amortization," S&P said.


PAPA'S GIRL: Trade Claimants to Get 90% in Plan
-----------------------------------------------
Debtor Papa's Girl, LLC, filed a First Amended Plan of
Reorganization and a corresponding Disclosure Statement.

The Plan contemplates a continuation of the Debtor's business
operations.   In accordance with the Plan, the Debtor intends to
satisfy creditor claims from income earned through continued
operations of its business.

Under the Plan, Class 5 allowed, undisputed, non-contingent trade
claims listed in the Debtor's petition or as otherwise approved by
the Court are impaired.  The approximate total of trade claims
based on claims filed or  scheduled as of the date of the filing of
the Plan is $8,763.  The Debtor proposes to pay each allowed,
undisputed, and non-contingent claim in the class 90% of its claim
within 90 days of the Effective Date.

A full-text copy of the First Amended Disclosure Statement dated
Feb. 20, 2020, is available at https://tinyurl.com/sktrwbb from
PacerMonitor at no charge.

The Debtor is represented by:

      CLAYTON W. CHEEK
      GEORGE MASON OLIVER
      THE LAW OFFICES OF OLIVER & CHEEK, PLLC
      PO Box 1548
      New Bern, NC 28563
      Tel: 252-633-1930
      Fax: 252-633-1950
      E-mail: clayton@olivercheek.com
              george@olivercheek.com

                      About Papa's Girl

Papa's Girl LLC owns a fishing vessel known as Papa's Girl.

Papa's Girl, LLC, filed a voluntary petition for relief pursuant to
chapter 11 of the United States Bankruptcy Code (Bankr. E.D.N.C.
Case No. 19-02897) on June 25, 2019.  The Debtor disclosed
$18,008,763 in liabilities as of the bankruptcy filing.  The Debtor
is represented by the law offices of Oliver & Cheek, PLLC.


PAPARDELLE: Owner to Give $45K to Keep Control
----------------------------------------------
Papardelle 1068, Inc., filed an Amended Plan of Reorganization and
an Amended Disclosure Statement on Feb. 20, 2020.

The Debtor is operated by Gholam Kowkabi.  Kowkabi has, through
several entities, operated the restaurant at the same location for
over 20 years. During that time, those entities have each filed a
bankruptcy petition seeking relief from its debts, which primarily
were the result of unpaid payroll withholding taxes and unpaid
sales taxes.  Kowkabi has, at various times throughout his
ownership of the Debtor's current restaurant, also operated other
restaurants throughout the Washington, DC metropolitan area.  Many
of those also sought relief from their debts in the bankruptcy
court as well.  In addition to operating the restaurant.

Class III Secured Creditor District of Columbia and the Internal
Revenue Service will receive payment equal to the value of the
furniture, fixtures and equipment used in the operation of the
Debtor’s restaurant business.  All other assets, including the
intangible assets such as the name Ristorante Piccolo, which are
encumbered by the lien(s) held by this Class will be surrendered to
the holders of claims in this Class in the priority of their
claims, and any stay of collection action will be modified to allow
the District of Columbia and/or the Internal Revenue Service to
exercise their rights against the surrendered collateral only.
Those rights do not include the right to terminate the Debtor's
restaurant operation or to disrupt those operations in any manner.

Class V: General Unsecured Claims totaling $15,000 will receive
payment in full on account of their Allowed Claims on the Effective
Date.

Class VI Equity Security Interest Holder, Gholam Kowkabi, who owns
100% of the issues and outstanding shares of the Debtor, will make
an equity contribution to the Debtor in the sum of $45,000 in
return for the retention of its stock interest.  Kowkabi has a
commitment from his sister to provide him with the funds necessary
to satisfy the requirements of this Class.

Since the opening of its restaurant operations after the purchase
from Albert, the Debtor has made a concerted effort to monitor
expenses to avoid waste.  The Debtor has also increased its
marketing efforts to increase the volume of meals served.  The
Debtor's watchdog approach to its operating expenses and its
increased marketing efforts have had a significant impact on the
profitability of the Debtor’s restaurant operations.

A full-text copy of the Amended Disclosure Statement dated Feb. 20,
2020, is available at https://tinyurl.com/rwqh8gx from PacerMonitor
at no charge.

Counsel for the Debtor:

       Steven H. Greenfeld
       COHEN BALDINGER & GREENFELD, LLC
       2600 Tower Oaks Blvd., Suite 103
       Rockville, MD 20852
       Tel: (301) 881-8300

Papardelle 1068, Inc., operator of a restaurant in the Georgetown
section of the District of Columbia which trades as Ristorante
Piccolo, filed for chapter 11 bankruptcy protection (Bankr. D.C.
Case No. 19-00554) on Aug. 16, 2019, and is represented by Steven
H. Greenfeld, Esq. -- steveng@cohenbaldinger.com -- at Cohen,
Baldinger & Greenfeld LLC.


PARK AVENUE PIZZA: Seeks to Hire Cushner & Associates as Counsel
----------------------------------------------------------------
Park Avenue Pizza Palace, Inc. seeks authority from the US
Bankruptcy Court for the Southern District of New York to hire
Cushner & Associates, P.C., as its bankruptcy counsel.

Park Avenue Pizza requires Cushner & Associates to:

     a. advise the Debtor concerning the conduct of the
administration of the bankruptcy case;

     b. prepare all necessary applications and motions as required
under the Bankruptcy Code, Federal Rules of Bankruptcy Procedure,
and Local Bankruptcy Rules;

     c. prepare a disclosure statement and plan of reorganization;
and

     d. perform all other legal services that are necessary to the
administration of the case.

Cushner & Associates will be paid at these hourly rates:

     Todd S. Cushner, Esq., Owner/Senior Attorney     $500
     James J. Rufo, Esq., Associate Attorney          $400
     Charles A. Higgs, Esq., Of Counsel               $400
     Paralegals                                       $200

Cushner & Associates received $16,717 from the Debtor in connection
with the commencement of the Chapter 11 bankruptcy with $15,000
being applied to attorneys' fees and $1,717 being disbursed for the
chapter 11 filing fee.

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

Todd S. Cushner, a partner at Cushner & Associates, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

The firm can be reached through:

     Todd S. Cushner, Esq.
     James J. Rufo, Esq.
     Cushner & Associates, P.C.
     399 Knollwood Road, Suite 205
     White Plains, NY 10603
     Phone: (914) 600-5502
     Fax: (914) 600-5544
     Email: todd@cushnerlegal.com
            jrufo@cushnerlegal.com

                    About Park Avenue Pizza Palace, Inc.

Park Avenue Pizza Palace, Inc. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D.N.Y. Case No. 20-10497) on Feb.
17, 2020, listing under $1 million in both assets and liabilities.
Todd S. Cushner, Esq. at CUSHNER & ASSOCIATES, P.C., is the
Debtor's counsel.


PEM FAMILY: Creditors to Have 100% in 36 Months in Plan
-------------------------------------------------------
This Amended Joint Plan of Reorganization under chapter 11 of the
Bankruptcy Code proposes to pay creditors of The PEM Family Limited
Partnership I ("PEM"), The SAM Family Limited Partnership I
("SAM"); PEM Irrevocable Trust I ("PEM IT"); and SAM Irrevocable
Trust I, ("SAM IT") in full from cash flow from distributions.

The Class 1 Allowed Secured Claim of Gaddis Capital Corporation is
IMPAIRED.  The allowed secured claim of Gaddis will retain all lien
rights and shall be paid in full at the contract rate of interest
in 36 equal amortized monthly payments commencing on the Effective
Date of the Plan.

The Class 2 Allowed Unsecured Claim of Basso Healy Foundation is
IMPAIRED. The Allowed Unsecured Claim of Basso Healy Foundation
shall be paid in full as follows: a) for 36 consecutive months
commencing on the Effective Date, payment of principal of at least
$1,000 per month plus the then accrued interest at the contract
rate; b) commencing on the 37th month following the Effective Date
and continuing for 47 additional months thereafter, payment of the
then remaining principal balance plus interest at the contract rate
in 48 equal amortized monthly payments.

All payments pursuant to the Plan will be funded from the cash flow
of the Debtors, which is generated from the distributions paid
monthly to the Debtors on account of the Debtors' interest in the
stock of Gulf Coast Transportation, Inc.

A full-text copy of the Amended Joint Plan of Reorganization dated
Feb. 24, 2020, is available at https://tinyurl.com/whx3u2q from
PacerMonitor.com at no charge.

Counsel for the Debtors:

     CHAD P. PUGATCH
     RICE PUGATCH ROBINSON STORFER &COHEN, PLLC
     101 NE Third Avenue, Suite 1800
     Fort Lauderdale, FL 33301
     Telephone: (954) 462-8000
     Facsimile: (954) 462-4300
     E-mail: cpugatch@rprslaw.com

                   About PEM Family Limited

Boca Raton, Fla.-based PEM Family Limited Partnership I and its
affiliates filed voluntary Chapter 11 petitions (Bankr. S.D. Fla.
Lead Case No. 19-12916) on March 5, 2019.  In the petitions signed
by Philip E. Morgaman, trustee for PEM Family's general partner,
PEM LLC, the Debtors each declared $1 million to $10 million in
assets and $500,000 to $1 million in liabilities.

The case has been assigned to Judge Mindy A. Mora. Craig A.
Pugatch, Esq., at Rice Pugatch Robinson Storfer & Cohen, PLLC, is
the Debtors' legal counsel.


PEOPLE WHO CARE: Court Approves Amended Disclosure Statement
------------------------------------------------------------
Judge Robert Kwan has ordered that the Amended Disclosure Statement
filed by People Who Care Youth Center, Inc., is approved as
containing adequate information.

The deadline for the Debtor to serve notice of the hearing on Plan
confirmation, ballots for voting on the Plan, the Plan, and the
Amended Disclosure Statement is March 4, 2020.

The deadline for creditors to submit their ballots voting to accept
or reject the Plan is April 1, 2020.

The deadline for creditors and parties in interest to file
objections to the Plan is April 1, 2020.

The deadline for the Debtor to file its brief in support of
confirmation, replies to objections (if any), and ballot tabulation
summary is April 8, 2020.

The Court will hold a hearing on confirmation of the Plan at 11:00
a.m. on April 15, 2020 in Courtroom 1675, Roybal Federal Building,
255 East Temple Street, Los Angeles, California 90012.

Attorneys for the Debtor:

     David B. Golubchik
     John-Patrick M. Fritz
     LEVENE, NEALE, BENDER, YOO & BRILL L.L.P.
     10250 Constellation Boulevard, Suite 1700
     Los Angeles, California 90067
     Telephone: (310) 229-1234
     Facsimile: (310) 229-1244
     E-mail: DBG@LNBYB.COM
             JPF@LNBYB.COM

               About People Who Care Youth Center

People Who Care Youth Center, Inc., is a non-profit corporation
that provides child daycare to low-income working parents in South
Central Los Angeles.  Its primary asset is a commercial real
property building located at 1502 and 1512 West Slauson Avenue, Los
Angeles, California.

People Who Care Youth Center sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-10290) on Jan.
10, 2018.  In the petition signed by CEO Michelle McArn, the Debtor
was estimated to have assets of $100,000,001 to $500 million and
liabilities of $500,001 to $1 million.  Judge Sheri Bluebond
presides over the case.  Levene, Neale, Bender, Yoo & Brill L.L.P.
is the Debtor's counsel.


PHILIRON INC: Seeks to Hire Penachio Malara as Counsel
------------------------------------------------------
Philiron, Inc., seeks authority from the U.S. Bankruptcy Court for
the Southern District of New York to employ Penachio Malara LLP, as
counsel to the Debtor.

Philiron, Inc., requires Penachio Malara to:

   a. assist the Debtor in the administration of its Chapter 11
      proceeding, prepare of operating reports and comply with
      applicable law and rules;

   b. set a bar date, review claims and resolve claims which
      should be disallowed;

   c. assist with the sale of the Debtor's property; and

   d. assist in reorganizing and confirming a Chapter 11 plan or
      implementing an alternative exit strategy.

Penachio Malara will be paid at these hourly rates:

     Attorneys           $475 to $495
     Paralegals              $225

Penachio Malara will be paid a retainer in the amount of $12,000.

Penachio Malara will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Anne Penachio, a partner at Penachio Malara, LLP, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Penachio Malara can be reached at:

     Anne Penachio, Esq.
     PENACHIO MALARA, LLP
     245 Main Street, Suite 450
     White Plains, NY 10601
     Tel: (914) 946-2889

                     About Philiron Inc.

Philiron, Inc., filed a Chapter 11 bankruptcy petition (Bankr.
S.D.N.Y. Case No. 20-22114) on Jan. 23, 2020, disclosing under $1
million in both assets and liabilities.  The Debtor is represented
by Anne Penachio, Esq., at Penachio Malara, LLP.



PINE CREEK: Liquidating Plan Confirmed by Judge
-----------------------------------------------
Judge Harlin DeWayne Hale of the U.S. Bankruptcy Court for the
Northern District of Texas has ordered that the Plan filed by PINE
CREEK MEDICAL CENTER, LLC, and with the modifications and
clarifications contained therein as approved in the Confirmation
Order, is CONFIRMED.

All provisions and transactions contemplated by the Plan were
negotiated and consummated in good faith, at arm's length, and
without collusion.   In determining that the Plan has been proposed
in good faith, the Court has examined the totality of the
circumstances surrounding the  formulation of the  Plan and the
solicitation of the Plan.   

Kevin D. McCullough is appointed as the Plan Trustee of the Pine
Creek Medical Center, LLC Plan Trust.

Classes 3 and 5 of the Plan have accepted the Plan in writing by
creditors that hold at least two-thirds in amount and more than
one-half in number  of the  allowed claims of such class, as
required by 11 U.S.C. Sec. 1129(a)(8).

The Plan contemplates a distribution of proceeds from the
liquidation of all assets of the Debtor to the Debtor's creditors.
To effectuate the liquidation of assets and distribution of
proceeds, the Plan provides for the creation of a Liquidating
Trust. In addition to the liquidation of assets, the Liquidation
Trust will also pursue all claims and Causes of Action owned by the
Debtor and its Bankruptcy Estate. More specifically, the
Liquidating Trust shall (i) continue any litigation commenced by
the Debtor and (ii) litigate all Causes of Action, including
Avoidance Actions, for the benefit of the Debtor’s creditors and
shall make distributions to such creditors based upon the net
settlement proceeds or net litigation proceeds, if any, resulting
therefrom.

The Plan proposes to treat claims as follows:

   * Class 3 - Allowed Secured Property Tax Claims.  IMPAIRED.  The
Allowed Secured Property Tax Claim of Dallas County will be paid in
full within 30 days of the Effective Date of the Plan, together
with interest accruing at the rate required by Section 511 of the
Bankruptcy Code.

   * Class 4 – Allowed Secured Claims.  IMPAIRED.  To the extent
that a Secured Claim is finally allowed and to the extent that a
Secured Claim has not been previously paid in full, the Debtor will
pay the holder of an Allowed Secured Claim an amount equal to the
allowed amount of the Secured Claim, which will be equal to the
value, as of the Effective Date, of at least the value of such
holder’s interest in the Debtor's interest in such property.

   * Class 5 – Allowed General Unsecured Claims.  IMPAIRED.
Allowed Claims in Class 5 will be paid on a Pro Rata basis from the
funds generated from the proceeds from the liquidation of the
Debtor’s assets and the prosecution of Causes of Action, after
the payment in full of all Allowed Claims in Classes 1 through 4.

   * Class 6 – Equity Interests in Debtor.  IMPAIRED.  The
Membership Interests in Class 6 will be extinguished by operation
of the Confirmation Order.

A full-text copy of the First Amended Original Chapter 11 Plan and
Liquidation dated Feb. 24, 2020, is available
at https://tinyurl.com/ruxznvd from PacerMonitor.com at no
charge.

Counsel for the Debtor:

     Buffey E. Klein
     HUSCH BLACKWELL LLP
     1900 N. Pearl Street, Suite 1800
     Dallas, Texas 75201
     Tel: (214) 999-6100
     Fax: (214) 888-6170
     E-mail: buffey.klein@huschblackwell.com

              - and -

     Lynn H. Butler
     HUSCH BLACKWELL LLP
     111 Congress Avenue, Suite 1400
     Austin, Texas 78701
     Phone: (512) 479-9758
     Fax: (512) 479-1101
     E-mail: lynn.butler@huschblackwell.com

                 About Pine Creek Medical Center

Pine Creek Medical Center, LLC, owns and operates a general medical
and surgical hospital.

Pine Creek Medical Center filed a Chapter 11 bankruptcy
petition(Bankr. N.D. Tex. Case No. 19-33079) in Dallas, Texas, on
Sept. 13, 2019.  In the petition signed by CRO Mark D. Shapiro, the
Debtor was estimated to have assets at $1 million to $10 million
and liabilities at $10 million to $50 million.  Judge Harlin
DeWayne Hale oversees the case.  HUSCH BLACKWELL, LLP, is the
Debtor's counsel.



PR PLUMBING: Seeks to Hire Goldberg Weprin as Counsel
-----------------------------------------------------
PR Plumbing & Heating Inc. seeks authority from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Goldberg
Weprin Finkel Goldstein LLP, as counsel to the Debtor.

PR Plumbing requires Goldberg Weprin to:

     a. provide the Debtors with necessary legal advice in
connection with the operation and rehabilitation of their business
during the Chapter 11 cases, and their responsibilities and duties
as debtors-in-possession;

     b. represent the Debtors in all proceedings before the
Bankruptcy court and the U.S. Trustee;

     c. review and prepare all necessary legal papers, petitions,
orders, applications, motions, reports and plan documents on the
Debtor's behalf;

     d. represent the Debtors in all litigation involving the
landlord and lender; and

     e. perform all other legal services for the Debtors which may
be necessary to obtain a successful conclusion of the Chapter 11
cases.

The firm's current billing rates for bankruptcy and real estate
matters are $575 per hour for partner time, between $275 to $425
for associate time, and between $85 to $120 for paraprofessionals.

Goldberg Weprin will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Kevin J. Nash, a partner at Goldberg Weprin, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Goldberg Weprin can be reached at:

     Kevin J. Nash, Esq.
     GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
     1501 Broadway
     New York, NY 10036
     Tel: (212) 221-57000
     E-mail: knash@gwfglaw.com

                        About PR Plumbing & Heating Inc.

PR Plumbing & Heating Inc. filed a voluntary petition under Chapter
11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 19-46364) on
Oct. 23, 2019, listing under $1 million in both assets and
liabilities. J. Ted Donovan, Esq. at GOLDBERG WEPRIN FINKEL
GOLDSTEIN LLP represents the Debtor as counsel.


PREMIER LEARNING: Seeks Confirmation of Plan April 7
----------------------------------------------------
Judge Paul W. Bonapfel has ordered that the Disclosure Statement
filed by PREMIER LEARNING ACADEMY, LLC, the Debtor in the case, is
conditionally approved.

March 31, 2020 is fixed as the last day for filing written
acceptances or rejections of the Plan.

April 7, 2020 is fixed for the hearing on final approval of the
conditionally approved Disclosure Statement and for confirmation of
the Plan.  Said hearing will be held at 10:00 a.m. in Courtroom
1401, United States Courthouse, 75 Ted Turner Dr, SW, Atlanta,
Georgia.

The Court, having scheduled the Final Hearing on Approval of
Debtor's Disclosure Statement and Confirmation of Debtor's Plan for
April 7, 2020, extends the 45-day time-frame to confirm the
Debtor's proposed Plan.

March 31, 2020 is fixed as the last day for filing and serving
written objections to the conditionally approved Disclosure
Statement and confirmation of the Plan.

Debtor's counsel:

     Paul Reece Marr, Esq.
     PAUL REECE MARR, P.C.
     300 Galleria Parkway, N.W., Suite 960
     Atlanta, Georgia 30339
     Tel: (770) 984-2255

                 About Premier Learning Academy

Premier Learning Academy, LLC, filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Ga. Case No. 19-56702) on April 30, 2019,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by Paul Reece Marr, Esq., at Paul Reece Marr,
P.C.


PRESSURE BIOSCIENCES: Extends Standstill Agreement Until April 6
----------------------------------------------------------------
Pressure BioSciences, Inc., entered into an Amendment to the
Standstill and Forbearance Agreements with 12 lenders who hold
convertible promissory notes with a total principal of $2,828,826.
Pursuant to the Amendment, the Lenders agreed to not convert any
portion of the Notes into shares of the Company's common stock
until after close-of-business ("COB") April 6, 2020, assuming that
the Notes have not been paid off as of that date, or that the
Lenders have not agreed to extend the current April 6th termination
date of the Standstill and Forbearance Agreements.  The Lenders
also agreed to waive, through COB April 6, 2020, any Company
defaults under the Notes, if any occur.  The Company offered the
Lenders a cash fee or shares of the Company's common stock with a
Securities Act restrictive legend in connection with the Lenders'
entrance into the Amendment.  The Lenders have until COB April 6,
2020 to choose the cash fee, the stock fee, or a combination of
both after which date the shares will be issued and the cash will
be paid.

                    About Pressure Biosciences

South Easton, Massachusetts-based Pressure BioSciences --
http://www.pressurebiosciences.com-- is engaged in the development
and sale of innovative, broadly enabling, pressure-based solutions
for the worldwide life sciences industry.  The Company's products
are based on the unique properties of both constant (i.e., static)
and alternating (i.e., pressure cycling technology) hydrostatic
pressure.  PCT is a patented enabling technology platform that uses
alternating cycles of hydrostatic pressure between ambient and
ultra-high levels to safely and reproducibly control bio-molecular
interactions.

Pressure Biosciences reported a net loss attributable to common
shareholders of $23.47 million for the year ended Dec. 31, 2018,
compared to a net loss attributable to common shareholders of
$10.71 million for the year ended Dec. 31, 2017.  As of Sept. 30,
2019, the Company had $2.41 million in total assets, $12.03 million
in total liabilities, and a total stockholders' deficit of $9.62
million.

MaloneBailey, LLP, in Houston, Texas, the Company's auditor since
2015, 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, citing that the Company has a
working capital deficit, has incurred recurring net losses and
negative cash flows from operations.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


PRINCETON AVENUE: Disclosure Statement Conditionally Approved
-------------------------------------------------------------
Judge Jerrold N. Poslusny, Jr. has ordered that the Disclosure
Statement filed by Princeton Avenue Group, Inc., is conditionally
approved.

The Conditional Order, the Plan, the Disclosure Statement, a ballot
conforming to Official Form 314, and a copy of this order must be
served on creditors.

March 26, 2020 is fixed as the last day for filing and serving
written objections to the Disclosure Statement and confirmation of
the Plan.

March 26, 2020 fixed as the last day for filing written acceptances
or rejections of the Plan.

A hearing will be held on April 2, 2020 at 10:00am  for final
approval of the Disclosure Statement and for confirmation of the
Plan before the Honorable Jerrold N. Poslusny, Jr., United States
Bankruptcy Court, District of New Jersey, 400 Cooper Street Camden,
NJ 08101, in Courtroom 4C.

                 About Princeton Avenue Group

Princeton Avenue Group, Inc., is the fee simple owner of a property
located at 1301 Kings Highway, Swedesboro having an appraised value
of $710,000.

Princeton Avenue Group sought Chapter 11 protection (Bankr. D.N.J.
Case No. 19-19841) on May 14, 2019. The Debtor disclosed $722,600
in assets and $2,020,505 in liabilities as of the bankruptcy
filing. The Hon. Jerrold N. Poslusny Jr. is the case judge.
MCDOWELL LAW, PC, led by Ellen M. McDowell, is the Debtor's
counsel.


PRINCETON AVENUE: Unsecured Creditors Have 3.1% Under the Plan
--------------------------------------------------------------
Debtor Princeton Avenue Group, Inc., filed a First Modified
Disclosure Statement for its Chapter 11 Plan of Reorganization
dated February 20, 2020.

The Debtor seeks to accomplish payments under the Plan by using its
post-confirmation earnings from its rental property

Class 1 US Bank tax lien certificate will be paid in equal monthly
installments of $2,500 for 96 months commencing on Effective Date.

Class 3A Jill Swersky has its lien avoided due to lack of equity in
Property; and its claim will be allowed as general unsecured claim
upon determination by Court of appropriate amount of claim
(objection to claim was filed by Debtor).  The Plan proposes to pay
$2,500 each month to the holder of the tax lien certificate against
the Property for eight years for a total of $240,000 and $750 each
month to unsecured creditors for four years for a total of $36,000
over the life of the Plan. As Debtor's financial projections
demonstrate, Debtor will have an average cash flow, after paying
operating expenses and post-confirmation taxes, of $4,227 each
month for the four years of the Plan. The final Plan payment is
expected to be paid on March 1, 2028.

Class 4 general unsecured claims totaling $1,147,675 will receive
$750 per month form April 1, 2020 until March 1, 2024, a total
payout of $36,000, for a payout of 3.1 percent.

The hearing at which the Court will determine whether to confirm
the Plan will take place on Feb. 20, 2020, at 10:00 a.m. in
Courtroom 4C, U.S. Court House, 401 Market Street, Camden, New
Jersey 08101.

A full-text copy of the First Modified Disclosure Statement dated
February 20, 2020, is available at https://tinyurl.com/ws5jkrr from
PacerMonitor at no charge.

                   About Princeton Avenue

Princeton Avenue Group, Inc., is the fee simple owner of a property
located at 1301 Kings Highway, Swedesboro having an appraised value
of $710,000.

Princeton Avenue Group filed a Chapter 11 bankruptcy petition
(Bankr. D.N.J. Case No. 19-19841) on May 14, 2019. At the time of
filing, Debtor disclosed total assets of $722,600 with total
liabilities of $2,020,505. The case is assigned to Hon. Jerrold N.
Poslusny Jr. The Debtor's counsel is Ellen M. McDowell, Esq. of
MCDOWELL LAW, PC.


PRO-FIT DEVELOPMENT: Seeks to Hire Buddy D. Ford as Legal Counsel
-----------------------------------------------------------------
Pro-Fit Development, Inc., seeks authority from the U.S. Bankruptcy
Court for the Middle District of Florida to employ Buddy D. Ford,
P.A. as its legal counsel.

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

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

     b. prepare and file schedules of assets and liabilities,
statement of affairs and other documents required by the court;

     c. represent the Debtor at the Section 341 creditor's
meeting;

     d. advise the Debtor of its responsibilities in complying with
the U.S. Trustee's guidelines and reporting requirements and with
the rules of the court;

     e. prepare legal papers and appear at hearings; and

     f. represent the Debtor in negotiation with its creditors in
the preparation of a Chapter 11 plan.

The firm's standard hourly rates are:

     Buddy Ford, Esq.               $425
     Sr. Associate Attorneys        $375
     Jr. Associate Attorneys        $300
     Paralegals                     $150
     Jr. Paralegals                 $100

Prior to the commencement of the bankruptcy case, the Debtor paid
Buddy D. Ford an advance fee of $12,000.  The firm will also be
reimbursed for work-related expenses incurred.

Buddy Ford, Esq., attests that his firm does not represent any
interest adverse to the Debtor and its estate.

The firm can be reached through:

     Buddy D. Ford, Esq.
     Jonathan A. Semach, Esq.
     Heather M. Reel, Esq.
     BUDDY D. FORD, P.A.
     9301 West Hillsborough Avenue
     Tampa, FL 33615-3008
     Tel: (813) 877-4669
     Fax: (813) 877-5543
     E-mail: Buddy@TampaEsq.com
             Jonathan@tampaesq.com
             Heather@tanoaesq.com

                  About Pro-Fit Development

Pro-Fit Development, Inc. filed a chapter 11 petition (Bankr. M.D.
Fla. Case No. 16-06717) on Aug. 4, 2016. The Debtor listed total
assets of $1.53 million and total liabilities of $1.41 million. The
Debtor is represented by Buddy D. Ford, Esq., Jonathan A. Semach,
Esq., and J. Ryan Yant, Esq., at Buddy D. Ford, P.A.

The case is assigned to Judge Rodney K. May.

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


RAYNOR SHINE: Seeks to Hire a Chief Restructuring Officer
---------------------------------------------------------
Raynor Shine Services, LLC, seeks authority from the United States
Bankruptcy Court for the Middle District of Florida to hire a chief
restructuring officer.

Henry E. Moorhead as Chief Restructuring Officer shall be
responsible for all matters concerning the management of the
Debtor. The CRO shall also have the sole authority to negotiate
with the Debtor's creditors, oversee the acquisition of DIP
financing and factoring, supervise the Debtor's affairs in the
Chapter 11, and develop a plan of reorganization. Additionally, the
CRO shall be deemed the responsible person for the Debtor with the
powers of Secs. 1107 & 1108 of the Bankruptcy Code (including but
not limited to the power to request approval of property sales or
financing) and shall be considered a manager of the Debtor. The CRO
shall assist in the preparation of the U.S. Trustee Financial
Reports and other filings required by the Court; evaluate the
Debtor's financial condition including assessing the Debtor's
operations and cash flow and assistance in projecting and
monitoring monthly cash flow; assist in preparing the Debtor's Plan
of Reorganization and Disclosure Statement; attendance at meetings
with the Debtor, its creditors and the attorneys of such parties;
and such other advisory services requested by the Debtor or
Debtor's counsel.

The Debtor proposed to pay Mr. Moorhead $115 per hour for the
services to be provided.

Mr. Moorhead assures the court that he does not hold any interest
adverse to the estate.

The CRO can be reached at:

     Henry E. Moorhead
     Phone: 407-252-2613
     Email: 1hmoorhead@gmail.com

                About Raynor Shine Services

Raynor Shine Services is an environmental recycling company based
in Apopka, Florida. It offers mulch installation, grapple truck
services, recycle yard disposal, land clearing, grinding services,
storm recovery services.

Raynor Shine Services sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Lead Case No. 20-00577) on Jan
30, 2020. The petitions were signed by Henry E. Moorhead, chief
restructuring officer. At the time of filing, the Debtor estimated
$1 million to $10 million in both assets and liabilities. Frank M.
Wolff, Esq. at LATHAM LUNA EDEN & BEAUDINE LLP, serves as the
Debtor's counsel.


RELIANCE MANUFACTURING: Hires RCM Law Office
--------------------------------------------
Reliance Manufacturing, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Puerto Rico to hire RCM Law
Office LLC.

RCM Law Office LLC was appointed as notary public for the contract
option for the sale of real estate property.

The compensation to RCM Law Office LLC shall be from such funds as
may be available to Debtor and to which Debtor may be legally
entitled, at the customary rates specified in the Notary Law.

RCM Law and/or its principals are disinterested persons as defined
in 11 U.S.C. Sec. 101(14), according to court filings.

The firm can be reached through:

     Rebeca Caquias Mejias, Esq.
     RCM Law Office LLC
     355 San Genaro Sagrado Corazon
     San Juan, PR 00926
     Mobile: 787-300-9024
     E-mail: rebeca@rcmlawpr.com

                 About Reliance Manufacturing

Reliance Manufacturing, Inc., is a privately-held home builder in
San Juan, Puerto Rico.

Reliance Manufacturing sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 18-05778) on Oct. 1, 2018.
In the petition signed by Gilberto Media Safon, president, the
Debtor disclosed $441,201 in assets and $2,788,977 in liabilities.
Judge Hon. Brian K. Tester presides over the case.  The Debtor
tapped MRO Attorneys at Law, LLC as its legal counsel.


RELIANCE MANUFACTURING: Taps Del Valle Realty as Real Estate Agent
------------------------------------------------------------------
Reliance Manufacturing, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Puerto Rico to hire Del Valle
Realty Group as its real estate agents for the marketing and sale
of certain real estate properties of the Debtor.

Del Valle's commission is 5 percent of the value of the property
sold.

Del Valle is a disinterested person as the term is defined in 11
USC Sec. 101(14), according to court filings.

The firm can be reached through:

     Javier O. Del Valle Rodriguez
     Del Valle Realty Group
     Ave. Arterial Hostos
     San Juan, PR 00918
     Phone: +1 787-643-7000

                 About Reliance Manufacturing

Reliance Manufacturing, Inc., is a privately-held home builder in
San Juan, Puerto Rico.

Reliance Manufacturing sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 18-05778) on Oct. 1, 2018.
In the petition signed by Gilberto Media Safon, president, the
Debtor disclosed $441,201 in assets and $2,788,977 in liabilities.
Judge Hon. Brian K. Tester presides over the case.  The Debtor
tapped MRO Attorneys at Law, LLC as its legal counsel.


REMARK HOLDINGS: Signs $30M Purchase Agreement with Aspire Capital
------------------------------------------------------------------
Remark Holdings, Inc., entered into a common stock purchase
agreement on March 3, 2020 with Aspire Capital Fund, LLC, an
Illinois limited liability company, which provides that the Company
has the right to direct Aspire Capital to purchase up to an
aggregate of $30.0 million of shares of its common stock over the
30-month term of the Purchase Agreement.  In consideration for
entering into the Purchase Agreement, the Company has agreed to
issue to Aspire 2,374,545 shares of its common stock.

Under the Purchase Agreement, on any trading day selected by the
Company over the 30-month term of the Purchase Agreement, the
Company has the right, in its sole discretion, to present Aspire
Capital with a purchase notice directing Aspire Capital to purchase
up to 250,000 shares of its common stock per trading day, up to an
aggregate of $30.0 million of its common stock, at a per share
price equal to the lesser of (i) the lowest sale price of its
common stock on the purchase date or (ii) the arithmetic average of
the three lowest closing sale prices for its common stock during
the 10 consecutive trading days ending on the trading day
immediately preceding the purchase date.

The aggregate purchase price payable by Aspire Capital on any one
purchase date may not exceed $500,000, unless otherwise mutually
agreed.  The parties may mutually agree to increase the number of
shares of its common stock that may be purchased per trading day
pursuant to the terms of the Purchase Agreement to an additional
2,000,000 shares.

In addition, on any trading day on which the Company submits a
Purchase Notice to Aspire Capital to purchase at least 250,000
shares, the Company also has the right, in its sole discretion, to
present Aspire Capital with a volume-weighted average price
purchase notice directing Aspire Capital to purchase an amount of
its common stock equal to up to 30% of the aggregate shares of its
common stock traded on the next trading day, subject to a maximum
number of shares the Company may determine, and a minimum purchase
price threshold equal to the greater of (i) 80% of the closing
price of its common stock on the trading day immediately preceding
the VWAP Purchase Date or (ii) a higher price that may be
determined by the Company.  The purchase price per share pursuant
to such VWAP Purchase Notice will be equal to the lesser of (i) the
closing sale price of the Company's common stock on the VWAP
Purchase Date, or (ii) 97% of the volume-weighted average price for
its common stock traded on its principal market on the VWAP
Purchase Date.

The Company may deliver multiple Purchase Notices and VWAP Purchase
Notices to Aspire Capital from time to time during the term of the
Purchase Agreement, so long as the most recent purchase has been
completed.

In addition, Aspire Capital will not be required to buy any shares
of the Company's common stock pursuant to a Purchase Notice on any
trading day on which the closing trade price of its common stock is
below $0.25.  There are no trading volume requirements or
restrictions under the Purchase Agreement, and the Company will
control the timing and amount of sales of its common stock to
Aspire Capital.  Aspire Capital has no right to require any sales
by the Company, but is obligated to make purchases from the Company
as directed by the Company in accordance with the Purchase
Agreement.  There are no limitations on use of proceeds, financial
or business covenants, restrictions on future fundings, rights of
first refusal, participation rights, penalties or liquidated
damages in the Purchase Agreement.  The Purchase Agreement may be
terminated by the Company at any time, at its discretion, without
any cost to the Company.  Aspire Capital has agreed that neither it
nor any of its agents, representatives and affiliates will engage
in any direct or indirect short-selling or hedging its common stock
during any time prior to the termination of the Purchase
Agreement.

The Purchase Agreement provides that the total number of shares
that may be issued pursuant to such agreement is limited to
11,007,726 shares, or 19.99% of the Company's shares of common
stock outstanding as of the date of the Purchase Agreement, unless
stockholder approval is obtained in accordance with the rules of
the Nasdaq Stock Market.  If stockholder approval is not obtained,
such limitation will not apply after the Exchange Cap is reached if
at all times thereafter the average purchase price paid for all
shares issued under the Purchase Agreement is equal to or greater
than $0.4879 per share.  The Purchase Agreement also provides that
at no time will Aspire Capital (together with its affiliates)
beneficially own more than 19.99% of the Company's outstanding
shares of common stock.

Concurrently with entering into the Purchase Agreement, the Company
also entered into a registration rights agreement with Aspire
Capital, in which the Company agreed to file with the Securities
and Exchange Commission one or more registration statements, as
necessary, and to the extent permissible and subject to certain
exceptions, to register under the Securities Act of 1933, as
amended, for the sale of the shares of its common stock that have
been and may be issued to Aspire Capital under the Purchase
Agreement.  

The Company has filed with the SEC a prospectus supplement to its
effective shelf Registration Statement on Form S-3 (File No.
333-225448) registering all of the shares of common stock that may
be offered to Aspire Capital from time to time.

                         Remark Holdings

Remark Holdings -- http://www.remarkholdings.com/-- delivers an
integrated suite of AI solutions that enable businesses and
organizations to solve problems, reduce risk and deliver positive
outcomes.  The company's easy-to-install AI products are being
rolled out in a wide range of applications within the retail,
financial, public safety and workplace arenas.  The Company also
owns and operates digital media properties that deliver relevant,
dynamic content and ecommerce solutions.  The company is
headquartered in Las Vegas, Nevada, with additional operations in
Los Angeles, California and in Beijing, Shanghai, Chengdu and
Hangzhou, China.

Remark reported a net loss of $21.56 million for the year ended
Dec. 31, 2018, following a net loss of $106.73 million for the year
ended Dec. 31, 2017.  As of Sept. 30, 2019, the Company had $21.48
million in total assets, $41.71 million in total liabilities, and a
total stockholders' deficit of $20.22 million.

Cherry Bekaert LLP, in Atlanta, Georgia, the Company's auditor
since 2011, issued a "going concern" qualification in its report
dated April 1, 2019, citing that the Company has suffered recurring
losses from operations and negative cash flows from operating
activities and has a negative working capital and a stockholders'
deficit that raise substantial doubt about its ability to continue
as a going concern.


REMNANT OIL: 3-2-1 Partners Objects to Disclosure Statement
-----------------------------------------------------------
3-2-1 Partners, Ltd., a secured creditor of debtors Remnant Oil
Company, LLC and Remnant Oil Operating, LLC, objects to Debtors'
Disclosure Statement.

Without the Plan, Waterfall Analysis, Financial Projections, and
Liquidations Analysis, 3-2-1 cannot make an informed judgment about
Debtor's proposed reorganization.  Accordingly, 3-2-1 avers that
the Court should not approve the disclosure statement.

3-2-1 notes that:

   * There are several assets, including the North Square Lake
Unit, which are not given a value by Debtor anywhere in the
disclosure statement. Without information about Debtor’s key
assets, claimants cannot make an informed judgment about Debtor’s
proposed reorganization. Accordingly, the Court should not approve
the disclosure statement.

   * The Debtor's plan is based upon the sale of the Circle Ridge
Property for $6 million, other asset sales for undisclosed amounts,
and a $2.4 million redevelopment of the North Square Lake Unit
Debtor does not detail who will purchase the Circle Ridge Property
for $6 million.

   * The Debtor does not provide a liquidation analysis or future
projections.  

A full-text copy of the 3-2-1 Partners' objection to disclosure
dated February 20, 2020, is available at
https://tinyurl.com/vzabjqb from PacerMonitor at no charge.

3-2-1- Partners is represented by:

        THE GERGER LAW FIRM PLLC
        Alan S. Gerger
        State Bar No. 07816350
        1770 Saint James Place, Suite 105
        Houston, Texas 77056
        Telephone: 713-300-1430
        Facsimile: 888-317-0281

                  About Remnant Oil Company

Remnant Oil Company, LLC -- https://www.remnantoil.com/ -- was
formed specifically to acquire and exploit conventional oil and gas
assets within the Permian Basin.  Remnant Oil Operating currently
owns and operates 480 wells and a leasehold portfolio of 47,162
gross acres in Eddy, Lea, and Chaves counties, New Mexico.  Remnant
subdivides this leasehold into two groups of properties: the
Caprock properties and the non-Caprock properties.

Remnant Oil Company and Remnant Oil Operating filed voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. W.D. Tex. Lead Case No. 19-70106) on July 16, 2019.  The
petitions were signed by CEO E. Will Gray II.

At the time of the filing, Remnant Oil Company was estimated to
have $10 million to $50 million in both assets and liabilities
while Remnant Oil Operating was estimated to have $100,000 to
$500,000 in assets and $1 million to $10 million in liabilities.

Bernard R. Given, II, Esq., at Loeb & Loeb LLP, serves as the
Debtors' bankruptcy bankruptcy counsel; and Modrall Sperling, LLP,
is special counsel.


RWS CHARTER: Seeks to Hire Richardson Maples as Special Counsel
---------------------------------------------------------------
RWS Charter LLC seeks authority from the United States Bankruptcy
Court for the Northern District of Alabama to hire the law firm of
Richardson Maples, PC, as its special counsel.

As special counsel, Richardson will pursue a malpractice cause of
action against the Debtor’s former CPA, G. Wayne White, by
litigation, ultimately to settlement or collection on a judgment,
with the goal of creating a distribution to the holders of allowed
claims in this case.

The firm will receive a recovery fee equal to one-third of all sums
recovered on account of the claim.

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

The firm can be reached through:

     James H. Richardson, Esq.
     Richardson Maples, PC
     301 Holmes Ave NE #100
     Huntsville, AL 35801
     Phone: +1 256-533-2440

                      About RWS Charter LLC

RWS Charter LLC is a privately held company in the scheduled air
transportation business.

RWS Charter LLC filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. N. D. Ala. Case No. 20-80470) on Feb. 13,
2020. In the petition signed by Rex Rankin, owner, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
Tazewell T. Shepard, Esq. at SPARKMAN, SHEPARD & MORRIS, P.C.
serves as the Debtor'c counsel.


S&D LONGHORN: Court Approves Disclosure Statement
-------------------------------------------------
The Court has ordered that the Amended Disclosure Statement filed
by S & D LONGHORN PARTNERS, LLC, is approved.

March 23, 2020, is fixed as the last day for filing and serving
written acceptances or rejections of the Plan in the form of a
ballot.

No later than Feb. 25, 2020, the Plan, the Order Approving the
Disclosure Statement, the Disclosure Statement, a Ballot conforming
to New Official Form No. 14 shall be transmitted by mail to
creditors.

March 30, 2020 at 10:30 a.m. is fixed for the hearing on
Confirmation of the Plan in the Courtroom of the Honorable Harlin
Hale, 1100 Commerce Street, 14th Floor, Dallas, Texas.

March 23, 2020 is fixed as the last day for filing and serving
written objections to confirmation of the Plan.

Under Debtor's Plan, 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 Hamilton in accordance with the Contract attached to
this Disclosure Statement.  Hamilton is not related to Debtor and
shall fund the sale within three business days after confirmation
of Debtor's Plan.

Class 5 Unsecured Creditors Claims are not impaired and shall be
satisfied as follows.  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 Claim from the
proceeds of the sale of the Property. All creditors who are deemed
by the Plan as insiders will subordinate their claims to the
non-insider unsecured creditor claims.  The Allowed Insider
Unsecured Creditors will be paid from the proceeds of the Sale.  

The Debtor believes a sale at $5,500,000 will pay all Allowed
Non-Insider Unsecured Creditors in full.  The Insider Unsecured
Creditors will be paid from proceeds of the Sale.  In the event
there are insufficient funds to pay all insider claims in full then
insider claims shall be paid pro rata from the remaining sales
proceeds.

The Debtor will sell its interest in the Property.  The proceeds
will be used to pay the amount necessary to pay the Allowed Claims
of Class 2 through 5.

A full-text copy of the Amended Disclosure Statement dated Feb. 24,
2020, is available at https://tinyurl.com/rjbwotw from
PacerMonitor.com at no charge.

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, a privately held company in Dallas,
Texas, filed a voluntary Chapter 11 petition (Bankr. N.D. Tex. Case
No. 19-34149) on Dec. 17, 2019.  In the petition signed by Jay
LaFrance, managing member, the Debtor disclosed $5,000,000 in
assets and $4,966,827 in liabilities.  Eric A. Liepins, Esq., at
Eric A. Liepins, P.C., is the Debtor's legal counsel.


SAI SB CENTER: U.S. Trustee Objects to Disclosure Statement
-----------------------------------------------------------
Andrew R. Vara, the United States Trustee for Regions 3 & 9,
objects to the adequacy of the Disclosure Statement Describing
Chapter 11 Plan of Reorganization Proposed by Debtor SAI SB Center,
LLC.

The United States Trustee points out that:

  * The Debtor has failed to provide any information or terms
concerning a possible refinancing that is expected to occur one
month after the Effective Date.

  * The Debtor has not explained how it will be able to pay
administrative claims outside of the plan. The Debtor has not
explained how it can pay the priority claim of the Internal Revenue
Service, which requires priority payments to be made within five
years of the order for relief.

  * The Debtor has not provided enough information to general
unsecured creditors concerning possible distributions. Instead, the
Debtor provides that general unsecured creditors will be paid in
full if a refinancing occurs and the Debtor is able to procure a
working capital loan. It is unclear what amount general unsecured
creditors will receive if the refinancing occurs and if the working
capital loan is not obtained. Similarly, it is unclear what amount
general unsecured creditors will receive if the refinancing does
not occur and a sale of the property either through a broker or at
an auction does occur.

  * Pursuant to the Disclosure Statement, the Debtor intends to
retain an auctioneer to sell the property in the event the
refinancing does not occur and the property is not sold by a
broker.  However, no information is included in the Disclosure
Statement concerning the auction including the time-frame.

  * The Debtor does not provide any projections concerning payments
to be made pursuant to the Plan if a refinancing occurs.

A full-text copy of U.S. Trustee's objection to disclosure dated
February 21, 2020, is available at https://tinyurl.com/wfpxhcp from
PacerMonitor at no charge.

                      About SAI SB Center

SAI SB Center, LLC was formed in February of 2014 in order to
acquire property located at 4064 US 1 Monmouth Junction, New Jersey
(the "Property").  The Property was acquired for the potential
long-term development opportunity due to its location.  The
Property had the added benefit of being adjacent to existing
property owned by the principal of the Debtor for a larger
development.

SAI SB Center, LLC, sought Chapter 11 protection (Bankr. D.N.J.
Case No. 19-28195) on Sept. 24, 2019.  Eugene D. Roth, Esq., at the
LAW OFFICE OF EUGENE D. ROTH, is the Debtor's counsel.


SCHAEFER AMBULANCE: De Minimus Cash for Unsecureds in Plan
----------------------------------------------------------
Schaefer Ambulance Service, Inc., filed a First Amended Plan and a
corresponding Disclosure Statement.

This is, essentially, a liquidating plan.  In other words, the
Debtor  seeks to accomplish payments under the Plan by assigning
all of its assets to a trust that will collect and distribute the
cash proceeds of those assets to creditors and interest holders as
set forth in the trust document.  The Effective Date of the
proposed Plan is expected to be May 1, 2020.

The Plan proposes to treat claims as follows:

   * Class 2 Cathay Secured Claim totals $1,058,417.  If the Class
2 Claim is not paid in full by May 1, 2020, monthly payments by the
Debtor or the Creditor Trust shall be made to Cathay Bank,
commencing on May 1, 2020, in the amount of $20,000 each, which
monthly payments will continue to be made on the first day of each
month thereafter until the Class 2 Claim is paid in full.

   * Class 3 Schaefer Trust Secured Claim totaling $660,705 will
receive, on account of the Schaefer Trust Secured Claim, a
Beneficial Interest in and to the Assets of the Creditor Trust
assigned to Class 3 under the terms of the Creditor Trust Agreement
(the "Class 3 Beneficial Interest"). The Schaefer Trust Secured
Claim will be paid from the proceeds of the sale of the La Mesa
Property, but only after payment in full of the Cathay Plan Debt,
the unpaid Allowed Administrative Claims, the Priority Tax Claims
and Class 1 Claims, as provided in the Plan.  To the extent the
remaining proceeds, if any, from the sale of the La Mesa Property
are insufficient to pay the Class 3 Claim in full, the Schaefer
Trust shall have a General Unsecured Claim in Class 4 for the
balance owing.

   * Class 4 General Unsecured Claims totaling $2.4 million will
receive a Beneficial Interest in and to the Assets of the Creditor
Trust assigned to Class 4 under the terms of the Creditor Trust
Agreement (the "Class 4 Beneficial Interest").  The Holders of
Allowed Class 4 Claims will receive Pro Rata distributions from the
available Cash in the Creditor Trust Estate, less such Cash as may
be necessary to replenish the Creditor Trust Administration
Reserve, as determined by the Trustee, until the earlier of (a) the
date on which all such Allowed Class 4 Claims have been paid in
full, and (b) the Assets in the Creditor Trust Estate have been
fully administered.  The Debtor projects that, after payment of the
administrative claims and the allowed claims in Classes 1-3, there
will be de minimus Cash available in the Creditor Trust for
distributions to holders of Class 4 Claims.

The Debtor, together with its real estate brokers, has listed its
real properties located in Los Angeles, Orange and San Diego
Counties for sale. To date, four of the properties have closed
sales, following court approval.

Because the Plan provides that all estimated distributions under
the Plan and Creditor Trust Agreement shall be made from the
Estate's Cash on Hand at Confirmation and from Cash projected to be
received over the subsequent 12 months from the liquidation and
collection of the Debtor's Assets, the primary risks under the Plan
are the risk that the remaining unliquidated Assets have less value
than projected and the possibility that the final amount of Allowed
Claims exceeds the actual received Cash amount from all of the
Debtor's Assets.

In particular, the Debtor has projected that it will have
approximately $800,000 in Cash On Hand on the Effective Date, which
Cash is comprised of the remaining proceeds of the sales of the
Debtor’s real properties (other than the La Mesa Property) and
the collection of accounts receivable.  While the Debtor believes
its estimates are fairly accurate, it is impossible to definitively
predict the rate and amounts of the Debtor's collections, which are
dependent on processing and payment by multiple third parties.  As
a result, there is a risk that the actual amount of collection of
the Debtor's accounts receivable prior to the Effective Date (and
beyond) is significantly lower than the amount estimated.  The
Debtor’s Cash On Hand will be used on the Effective Date to (a)
fund the Administrative Claims Reserve ($250,000), (b) fund the
Creditor Trust Reserve ($145,000), and (c) make distributions to
holders of AllowedPriority Tax Claims and Class 1 Claims (estimated
at $734,500). Additionally, the Debtor has projected a sale of the
La Mesa Property at a purchase price of no less than $1.5 million,
based on current market comparables and the Debtor’s broker’s
opinion of the value of the La Mesa Property.  The proceeds of the
La Mesa Property are necessary to pay the Cathay Plan Debt in full,
as well as to pay thePriority Tax Claims, the Class 1 Priority
Claims and the Schaefer Trust Secured Claim (to the extent of any
remaining proceeds).  Thus, there is a risk that the Priority Tax
Claims and Class 1 Claims will not be paid in full if the La Mesa
Property sells for less than $1.5 million.  However, to alleviate
this risk, to the extent that the remaining proceeds from the sale
of the La Mesa Property are insufficient to pay the Priority Tax
Claims and Allowed Class 1 Claims in full, the Schaefer Trust has
agreed to provide funds in the amount necessary to satisfy such
Claim

A full-text copy of the Disclosure Statement dated February 24,
2020, is available at https://tinyurl.com/uwwxajj from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Craig G. Margulies
     Monsi Morales
     MARGULIES FAITH LLP
     16030 Ventura Boulevard, Suite 470
     Encino, CA 91436
     Telephone: (818) 705-2777
     Facsimile: (818) 705-3777
     E-mail: Craig@MarguliesFaithLaw.com
             Monsi@MarguliesFaithLaw.com

              About Schaefer Ambulance Service

Schaefer Ambulance Services, Inc. -- http://www.schaeferamb.com/--
is an emergency medical services provider specializing in basic
life support; paramedic; critical care; neonatal; event standbys;
and other specialized medical services.  The Company offers ground
transport for hospitals, urgent care centers, convalescent homes,
physicians, insurance companies, fire departments and
private/public events. Schaefer Ambulance was founded by Walter
Schaefer in 1932.

Schaefer Ambulance Services filed a Chapter 11 petition (Bankr.
C.D. Cal. Case No. 19-11809) on Feb. 20, 2019.  In the petition
signed by Leslie Maureen McNeal, treasurer, the Debtor is estimated
to have $1 million to $10 million in assets and $1 million to $10
million in liabilities. The case is assigned to Judge Neil W.
Bason.  Craig G. Margulies, Esq., at Margulies Faith LLP, is the
Debtor's counsel.  BidMed, LLC, is the asset liquidation broker.


SGR WINDDOWN: Unsecureds Projected to Recover 0.5% to 3.5% in Plan
------------------------------------------------------------------
SGR Winddown, Inc. and affiliated debtors filed a Plan of
Reorganization and a Disclosure Statement.

The following is an overview of certain material terms of the
Plan:

  (a) The Debtors will be reorganized pursuant to the Plan and
continue in operation following the Effective Date. On the
Effective Date, shares of New Equity of the Reorganized Debtor
shall be issued to Goldman Sachs.

  (b) Allowed Administrative Claims (including Ordinary Course
Liabilities) and Priority Claims will be paid in full, consistent
with an Approved Budget. Allowed Administrative Claims will be paid
following expiration of an applicable bar date, and Allowed
Priority Claims will be paid upon the earlier of the Effective Date
and allowance. Any amounts remaining from the budgeted amounts for
Administrative Claims and Priority Claims (including Claims or
amounts relating to DIP Expenses and a Substantial Contribution
Claim asserted by Candy Cube) (defined as the "Claim Residuals"),
will be paid as follows: (i) the first $150,000 of the Claim
Residuals arising from the DIP Expenses and/or Substantial
Contribution Claim will be paid to Class 5 General Unsecured
Creditors, and (ii) any remaining balances for any Claim Residuals
will be split evenly between General Unsecured Creditors and
Goldman Sachs.

  (c) Allowed Class 5 General Unsecured Creditors will receive
their Pro Rata share of $100,000 in cash, plus (i) participation in
the Claim Residuals, plus (ii) the following amounts:

     (i) Non-Cash Assets. 50% of all Cash proceeds received by the
Reorganized Debtor on account of certain illiquid assets, including
Preserved Causes of Action and Judgments.

    (ii) Purchaser Membership Interest. As discussed further
herein, as part of the Debtors' recent sale, the Debtors received a
membership interest in the purchaser (as defined below, the
"Purchaser Membership Interest"). Under the Purchaser's applicable
organization documents, the Purchaser has the right to repurchase
the Purchaser Membership Interest for fair market value. With
respect to the Purchaser Membership Interest Consideration, the
Reorganized Debtor will fund to the Distribution Reserve for the
benefit of Allowed General Unsecured Claims as follows, until the
aggregate amount received by Class 5 General Unsecured Claims
equals the total Allowed amount of such Claims:

    1) For amounts received within six months after the Effective
Date, 100% of all amounts that are in excess of $12,000,000 minus
the Cash amounts received by Goldman Sachs under the Plan, minus
any amounts that Goldman Sachs funds or pays to support the
Reorganized Debtor's operations after the Effective Date.

    2) For amounts received more than six (6) months after the
Effective Date, 25% of all amounts that are in excess of the sum of
$5,000,000 and any amounts that Goldman Sachs funds or pays to
support the Reorganized Debtor's operations after the Effective
Date; provided, however, that in the event the total Cash or fair
market value of other consideration paid or payable to Goldman
Sachs equals or exceeds $7,000,000, plus any amounts that Goldman
Sachs funds or pays to support the Reorganized Debtor's operations
after the Effective Date, then foregoing amount shall be 100% of
all excess Purchaser Membership Interest Consideration.

  (d) The minimum recovery guaranteed for Class 5 General Unsecured
Claims is $100,000. As discussed further below, the Debtors
estimate that recoveries for Class 5 will range between $100,000
and $750,000.

The Class 2 Goldman Sachs Facility Claim aggregating $12,000,000
has a projected recovery of 8.3% to 12.5%.  Class 5 General
Unsecured Claims totaling $21,707,667 have a projected recovery of
0.5% to 3.5%.

As of the Petition Date, the Debtors' books and records showed
outstanding funded debt in the aggregate principal amount of $26.65
million, summarized as follows:

  - $5.0 million of senior secured debt with Serene;

  - $10.0 million of secured second lien debt with Goldman Sachs;

  - $8.0 million of secured third lien subordinated debt with Josh
Resnick;

  - $2.15 million of secured fourth lien subordinated debt under
2019 Convertible Promissory Notes issued to miscellaneous
investors; and

  - $2.1 million of unsecured debt under Convertible Promissory
Notes issued to miscellaneous investors.

A full-text copy of the Disclosure Statement dated Feb. 24, 2020,
is available at https://tinyurl.com/urpppuc from PacerMonitor.com
at no charge.

Counsel to the Debtors:

     Alan J. Friedman
     SHULMAN BASTIAN LLP
     100 Spectrum Center Drive, Suite 600
     Irvine, CA 92618

            - and -

     Jeffrey R. Waxman
     Eric J. Monzo
     Brya M. Keilson
     Morris James LLP
     500 Delaware Avenue, Suite 1500
     Wilmington, DE 19801

                       SGR Winddown, Inc.


Sugarfina Inc. -- https://www.sugarfina.com/ -- operates an
"omnichannel" business involving design, assembly, marketing and
sale of confectionary items through a retail fleet of 44 "Candy
Boutiques", including 11 "shop in shops" within Nordstrom's
department stores, a wholesale channel, e-commerce, international
franchise, and a corporate and custom channel.  Its offerings are
sourced from the finest candy makers in the world and include such
iconic varieties as Champagne Bears, Peach Bellini, Sugar Lips,
Green Juice Bears and Cold Brew Bears.  The Debtors employ 335
people, including 71 individuals at their headquarters in El
Segundo, Calif.

Sugarfina, Inc. and two affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No.19-11973) on Sept. 6, 2019.  At the
time of the filing, the Debtor disclosed assets of between $10
million and $50 million and liabilities of the same range.

The Hon. Mary F. Walrath is the case judge.

The Debtors tapped Morris James LLP as counsel, and Force Ten
Partners, LLC as financial advisor.  BMC Group Inc. is the claims
agent.

Andrew Vara, acting U.S. trustee for Region 3, appointed a
committee of unsecured creditors on Sept. 17, 2019.  The committee
tapped Bayard, P.A. as its  legal counsel, and Province, Inc. as
its financial advisor.

On Oct. 31, 2019, Sugarfina Inc., et al., consummated the sale of
substantially all their assets to Sugarfina Acquisition Corp.  The
Debtors changed their names to SGR Winddown, Inc., et al.,
following the sale.


ST. CHARLES PARISH: S&P Alters Debt Rating Outlook to Positive
--------------------------------------------------------------
S&P Global Ratings revised its outlook to positive from stable and
affirmed its 'B' long-term rating on St. Charles Parish Hospital
District No. 1, (St. Charles) La.'s previously-issued general
obligation (GO) parity debt.

"The outlook revision reflects sustained improvement in the
organization's financial performance, which is largely a result of
a relatively new management agreement with a subsidiary of the
Ochsner Health System, a multihospital system that covers a large
part of Louisiana and is headquarter in New Orleans," said S&P
Global Ratings credit analyst Luke Gildner. The improved financial
performance has translated to good growth in unrestricted reserves
over the past two years. S&P believes there is the potential for a
higher rating if management successfully refinances an upcoming
$9.7 million tender and the financial profile continues to show
improvement while the enterprise profile remains at least
consistent with current levels.

The 'B' rating reflects S&P's view of St. Charles Parish Hospital
District's limited enterprise profile and very weak, though
improving balance sheet highlighted by thin cash on hand and
extremely high leverage. The recent operating surpluses come after
a number of years of significant losses. St. Charles Parish
Hospital, located southwest of the New Orleans metropolitan
statistical area, has a small revenue base of close to $55 million,
but the management agreement with Ochsner has resulted in growing
services and outpatient volumes in the community and increased net
patient revenue.

In addition to the negative adjustment for small hospital risk, the
rating incorporates a positive adjustment for tax support for St.
Charles Parish Hospital's GO debt outstanding. As all of St.
Charles' rated debt is secured by a GO tied to an unlimited ad
valorem GO tax pledge, S&P views the stable assessed valuation (AV)
and modestly high proportion of taxes relative to the revenue base
as supporting the credit (with the collected taxes fully paying St.
Charles Parish Hospital's rated and unrated GO annual debt service)
and have incorporated the benefit of the tax receipts into the
long-term rating.


STANFORD JONES: Seeks to Hire Michael E. Bybee as Legal Counsel
---------------------------------------------------------------
Stanford, Jones & Loyless, LLC seeks authority from the U.S.
Bankruptcy Court for the Northern District of Alabama to hire the
Law Office of Michael E. Bybee as its legal counsel.

The firm will provide services in connection with the Debtor's
Chapter 11 case, which include legal advice regarding its powers
and duties under the Bankruptcy Code and the preparation of a plan
of reorganization.

The firm's hourly rates are:

     Principal           $600
     Counsel             $450
     Associates      $200 to $350
     Paralegals       $75 to $125
  
The firm received a retainer of $5,783. The firm will charge $250
per hour for its services.

The firm's attorneys are "disinterested" within the meaning of
Section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Michael E Bybee, Esq.
     Law Office Of Michael E. Bybee
     2107 5th Ave N #200
     Birmingham, AL 35203
     Phone: +1 205-252-1622

                  About Stanford, Jones & Loyless

Based in Birmingham, Ala., Stanford, Jones & Loyless, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Ala. Case No. 20-00503) on Feb. 6, 2020, listing under $1 million
in both assets and liabilities.  Michael E Bybee, Esq., at the Law
Office of Michael E. Bybee, is the Debtor's legal counsel.


STEM HOLDINGS: 7LV CEO Joins Board of Directors
-----------------------------------------------
Arthur H. Kwan, chief executive officer of Seven Leaf Ventures
Corp. ("7LV"), has joined the Board of Directors of Stem Holdings,
Inc.

Mr. Kwan has been a director of the Company since March 2020.  He
currently serves as president and chief executive officer of
CannaIncome Fund, a private investment firm focused on the cannabis
sector.

He began his investment career in 1997 with TD Asset Management and
brings over 20 years of investment banking, capital markets, and
private equity experience.  Mr. Kwan has since held increasingly
senior investment banking positions with Scotia Capital, PI
Financial, and Paradigm Capital, where he was Managing Director,
Investment Banking.

Mr. Kwan has led the origination, negotiation, and execution of
many investment banking transactions including mergers,
acquisitions, divestitures, initial public offerings, short-form
prospectus offerings, private placements of equity, debt, and
hybrid securities, restructurings, refinancings, and
reorganizations.  Over his career, he has successfully originated,
advised, negotiated, and executed on transactions with an aggregate
value exceeding $1 billion.

He has been involved as an investor, financier, and advisor to
several early-stage cannabis companies.  Mr. Kwan's current and
past appointments include:

   * High Tide (CSE:HITI) - Board of Directors

   * Newbridge Global Ventures (OTCQB:NBGV) – Board of Directors


   * 7LV | Seven Leaf Ventures (private) – Board of Directors

In addition, Mr. Kwan has been a speaker at several cannabis and
business conferences, including:

   * International Cannabis Business Conferences – Portland and
     Vancouver

   * Kahner Global Cannabis Private Investment Summits – Beverly

     Hills and Toronto

   * New Green Frontier Cannabis Investor Conference – Toronto

   * Pinnacle Wealth National Conference – Calgary

   * World Outlook Financial Conference / Michael Campbell’s
     MoneyTalks - Vancouver

Mr. Kwan holds a Bachelor of Business Administration in Finance
from Simon Fraser University, a Masters of Business Administration
in International Finance from Wilfrid Laurier University, the
Chartered Financial Analyst designation from the CFA Institute, and
the ICD.D designation from the Institute of Corporate Directors.
He is also a graduate of the European Summer School for Advanced
Management program from the University of Aarhus in Denmark.

                       About Stem Holdings

Headquartered in Boca Raton, Florida, Stem Holdings, Inc. --
http://www.stemholdings.com/-- is a multi-state, vertically
integrated, cannabis company that purchases, improves, leases,
operates and invests in properties for use in the production,
distribution and sales of cannabis and cannabis-infused products
licensed under the laws of the states of Oregon, Nevada,
California, and Oklahoma.

Stem Holdings reported a net loss of $28.98 million for the year
ended Sept. 30, 2019, compared to a net loss of $8.70 million  for
the year ended Sept. 30, 2018.  As of Sept. 30, 2019, the Company
had $31.09 million in total assets, $7.50 million in total
liabilities, and $23.59 million in total shareholders' equity.

LJ Soldinger Associates, LLC, in Deer Park, IL, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated March 1, 2020, citing that the Company and its
affiliates reported net losses of $28.985 million and $8.698
million, negative working capital of $2.635 million and $2.273
million and accumulated deficits of $37.082 million and $11.533
million as of and for the year ended Sept. 30, 2019 and 2018,
respectively.  In addition, the Company has commenced operations in
the production and sale of cannabis and related products, an
activity that is illegal under United States Federal law for any
purpose, by way of Title II of the Comprehensive Drug Abuse
Prevention and Control Act of 1970, otherwise known as the
Controlled Substances Act of 1970.  These factors raise substantial
doubt as to the Company's ability to continue as a going concern.


STEM HOLDINGS: Closes Acquisition of Seven Leaf
-----------------------------------------------
Stem Holdings, Inc. has closed its previously announced acquisition
of Seven Leaf Ventures Corp., a private Alberta corporation, and
its subsidiaries, pursuant to the terms of a share purchase
agreement dated March 5, 2020.  7LV owns Foothills Health and
Wellness, a medical dispensary, in the greater Sacramento,
California area.  Company management believes that the Sacramento
Dispensary is expected to drive synergies with Stem's premium
branded dispensaries in Oklahoma City, OK, and in Eugene and
Portland, OR.  Stem also expects that the Sacramento Dispensary
will receive its recreational license in the near term.  7LV also
has an option to acquire a dispensary in Los Angeles, California.

In connection with the Acquisition, Stem issued 11,999,008 shares
of common stock of Stem to former shareholders of 7LV.  Stem also
issued an aggregate 682,000 Stem Shares and replacement 10%
unsecured convertible debentures of Stem in the aggregate principal
amount of C$3,410,000, convertible into Stem Shares at a conversion
price of C$1.67 per Stem Share at any time prior to May 3, 2021, to
former holders of unsecured convertible debentures of 7LV.  As part
of the Acquisition, Stem assumed the obligations of 7LV with
respect to the common share purchase warrants of 7LV outstanding on
the closing of the Acquisition, subject to appropriate adjustments
to reflect the exchange ratio. Accordingly, Stem has assumed
1,022,915 common share purchase warrants, exercisable into Stem
Shares at an exercise price of C$2.08 per Stem Share at any time
prior to May 3, 2021; 299,975 Warrants, exercisable into Stem
Shares at an exercise price of C$4.17 per Stem Share at any time
prior to Dec. 31, 2020 and 999,923 Warrants, exercisable into Stem
Shares at an exercise price of C$0.50 at any time prior to Oct. 10,
2020.  Following the completion of the Acquisition, 7LV is now a
wholly-owned subsidiary of the Company.

Certain shareholders of 7LV, who collectively held approximately
74.5% of the 7LV Shares outstanding at the closing of the
Acquisition, have agreed to a contractual lock-up pursuant to which
such shareholders will not transfer 25% of the Stem Shares received
as part of the Acquisition until at least 90 days following March
6, 2020.

                       About Stem Holdings

Headquartered in Boca Raton, Florida, Stem Holdings, Inc. --
http://www.stemholdings.com-- is a multi-state, vertically
integrated, cannabis company that purchases, improves, leases,
operates and invests in properties for use in the production,
distribution and sales of cannabis and cannabis-infused products
licensed under the laws of the states of Oregon, Nevada,
California, and Oklahoma.

Stem Holdings reported a net loss of $28.98 million for the year
ended Sept. 30, 2019, compared to a net loss of $8.70 million  for
the year ended Sept. 30, 2018.  As of Sept. 30, 2019, the Company
had $31.09 million in total assets, $7.50 million in total
liabilities, and $23.59 million in total shareholders' equity.

LJ Soldinger Associates, LLC, in Deer Park, IL, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated March 1, 2020, citing that the Company and its
affiliates reported net losses of $28.985 million and $8.698
million, negative working capital of $2.635 million and $2.273
million and accumulated deficits of $37.082 million and $11.533
million as of and for the year ended Sept. 30, 2019 and 2018,
respectively.  In addition, the Company has commenced operations in
the production and sale of cannabis and related products, an
activity that is illegal under United States Federal law for any
purpose, by way of Title II of the Comprehensive Drug Abuse
Prevention and Control Act of 1970, otherwise known as the
Controlled Substances Act of 1970.  These factors raise substantial
doubt as to the Company's ability to continue as a going concern.


STERICYCLE INC: S&P Lowers Senior Unsecured Debt Rating to 'BB-'
----------------------------------------------------------------
S&P Global Ratings affirmed its 'BB' issuer credit rating on
Stericycle Inc. At the same time, S&P lowered its issue-level
rating on the company's unsecured debt to 'BB-' from 'BB' and
revised the recovery rating to '5' from '3'. In addition, S&P
withdrew its ratings on certain debt issues that the company has
repaid.

Making the credit facilities secured disadvantages the company's
unsecured lenders.  Because Stericycle's credit facilities
accounted for a significant proportion of its debt capital
structure, S&P believes the recent amendment has reduced the
recovery prospects for the company's unsecured noteholders. The
company had reported debt of almost $2.7 billion as of Dec. 31,
2019, with $759 million of borrowings outstanding under its unrated
$1.2 billion revolving credit facility and $1.17 billion of
outstanding debt on its unrated term loans. Because over 70% of its
debt now has a lien on the value of its material domestic
subsidiaries and a 65% stock pledge from its foreign subsidiaries,
there will be less value available for the unsecured lenders in a
default scenario. Therefore, S&P is revising its recovery rating on
the unsecured debt to '5' from '3'. The '5' recovery rating
indicates S&P's expectation for modest (10%-30%; rounded estimate:
10%) recovery in the event of a payment default.

The negative outlook reflects that S&P could lower its ratings on
Stericycle if the company's adjusted debt to EBITDA exceeds 5x in
the next 12 months. However, S&P expects the company's
profitability to improve this year due to management's business
transformation efforts and anticipates that its free cash flow
generation will rise considerably as its business stabilizes. This
could cause Stericycle's leverage ratio to improve below 5x, which
is a level that S&P views as commensurate with the current rating.

"We could downgrade Stericycle if its adjusted debt to EBITDA ratio
remains above 5x during the next 12 months with no clear prospects
for improvement. This could occur because of weak operating trends
and profits or continued pricing challenges at its small-quantity
waste generators despite the company's various business
transformation efforts. We could also lower our ratings if
significant cash outlays or structural changes in the medical waste
industry hamper Stericycle's growth prospects," S&P said.

"We could revise our outlook on Stericycle to stable if it
completes its asset sales and improves its debt leverage below 5x
in the next 12 months and it appears likely that its leverage will
remain at this level due to more prudent financial policies and
solid operational execution. We would also expect the company to
report improved EBITDA margins and free cash flow from its
successful portfolio rationalization and business transformation
efforts," S&P said.


SUNESIS PHARMACEUTICALS: Samsara BioCapital Reports 5.3% Stake
--------------------------------------------------------------
Samsara BioCapital, L.P., Samsara BioCapital GP, LLC, and Srinivas
Akkaraju disclosed in a Schedule 13G filed with the Securities and
Exchange Commission that as of Dec. 5, 2019, they beneficially own
5,938,215 shares of common stock of Sunesis Pharmaceuticals, which
represents 5.3 percent of the shares outstanding (based upon
111,320,000 Common Shares outstanding as of Nov. 5, 2019, as
reported on the Issuer's 10-Q filed with the SEC on Nov. 12, 2019).
A full-text copy of the regulatory filing is available for free
at:

                      https://is.gd/N6K11W

                  About Sunesis Pharmaceuticals

Headquartered in San Francisco, California, Sunesis --
http://www.sunesis.com/-- is a biopharmaceutical company
developing novel targeted inhibitors for the treatment of
hematologic and solid cancers.  Sunesis has built an experienced
drug development organization committed to improving the lives of
people with cancer.  The Company is focused on advancing its novel
kinase inhibitor pipeline, with an emphasis on its oral
non-covalent BTK inhibitor vecabrutinib.  Vecabrutinib is currently
being evaluated in a Phase 1b/2 study in adults with chronic
lymphocytic leukemia and other B-cell malignancies that have
progressed after prior therapies.

Sunesis incurred a net loss of $26.61 million in 2018 following a
net loss of $35.45 million in 2017.  As of Sept. 30, 2019, the
Company had $41.61 million in total assets, $9.31 million in total
liabilities, and $32.29 million in total stockholders' equity.

Ernst & Young LLP, in San Jose, California, the Company's auditor
since 1998, issued a "going concern" qualification in its report
dated March 7, 2019, on the Company's consolidated financial
statements for the year ended Dec. 31, 2018, citing that the
Company has suffered recurring losses from operations and has
stated that substantial doubt exists about the Company's ability to
continue as a going concern.


SWEETPEA'S TABLE: Seeks to Hire Armistead Law as Legal Counsel
--------------------------------------------------------------
SweetPea's Table, LLC seeks authority from the U.S. Bankruptcy
Court for the Northern District of Mississippi to hire Armistead
Law, PLLC as its legal counsel.

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

     a. advise and consult with the Debtor on contract
negotiations;

     b. evaluate and object to claims of various creditors who may
assert security interests in the Debtor's assets and who may
disrupt the operation of its business;

     c. prosecute or defend suits and proceedings in which the
Debtor is involved;

     d. represent the Debtor in court hearings and assist in the
preparation of legal papers; and

     e. advise and consult with the Debtor in connection with any
reorganization plan.

Hugh Armistead, Esq., the firm's attorney assigned to the case,
will charge $300 per hour for his services. The firm received a
retainer in the amount fo $6,800, which includes the filing fee of
$1,717.

The firm can be reached through:

     Hugh H. Armistead, Esq.
     Armistead Law, PLLC
     8925 Goodman Road
     Olive Branch, MS 38654
     Tel: 662-895-4844

                      About SweetPea's Table

SweetPea's Table, LLC, a privately held company in Olive Branch,
Miss., filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Miss. Case No. 20-10326) on Jan. 24,
2020. In the petition signed by Teresa A. Hughes, manager, the
Debtor estimated $1 million to $10 million in both assets and
liabilities.  Judge Jason D. Woodard oversees the case.  The Debtor
tapped Armistead Law, PLLC and the Law Offices of Craig M. Geno,
PLLC as its legal counsel.


SWEETPEA'S TABLE: Seeks to Hire Craig M. Geno as Legal Counsel
--------------------------------------------------------------
SweetPea's Table, LLC seeks authority from the U.S. Bankruptcy
Court for the Northern District of Mississippi to hire the Law
Offices of Craig M. Geno, PLLC as its legal counsel.

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

     a. advise and consult with the Debtor on contract
negotiations;

     b. evaluate and object to claims of various creditors who may
assert security interests in the Debtor's assets and who may
disrupt the operation of its business;

     c. prosecute or defend suits and proceedings in which the
Debtor is involved;

     d. represent the Debtor in court hearings and assist in the
preparation of legal papers; and

     e. advise and consult with the Debtor in connection with any
reorganization plan.

Craig M. Geno will be paid at these hourly rates:

        Attorneys           $425
        Associates          $250
        Paralegals          $185

The firm will be paid a retainer in the amount of $6,800, which
includes the filing fee of $1,717, and will be reimbursed for
work-related expenses incurred.

Craig Geno, Esq., assured the court that his firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

Craig M. Geno can be reached at:

     Craig M. Geno, Esq.
     Law Offices of Craig M. Geno, PLLC
     587 Highland Colony Parkway
     Ridgeland, MS 39158-3380
     Tel: (601) 427-0048
     Fax: (601) 427-0050
     Email: cmgeno@cmgenolaw.com

                      About SweetPea's Table

SweetPea's Table, LLC, a privately held company in Olive Branch,
Miss., filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Miss. Case No. 20-10326) on Jan. 24,
2020. In the petition signed by Teresa A. Hughes, manager, the
Debtor estimated $1 million to $10 million in both assets and
liabilities.  Judge Jason D. Woodard oversees the case.  The Debtor
tapped Armistead Law, PLLC and the Law Offices of Craig M. Geno,
PLLC as its legal counsel.


TEARLAB CORP: Reports $5.4 Million Net Loss for 2019
----------------------------------------------------
TearLab Corp. filed with the Securities and Exchange Commission its
Annual Report on Form 10-K reporting a net loss and comprehensive
loss of $5.42 million on $22.65 million of total revenue for the
year ended Dec. 31, 2019, compared to a net loss and comprehensive
loss of $2.25 million on $25 million of total revenue for the year
ended Dec. 31, 2018.

As of Dec. 31, 2019, the Company had $14.29 million in total
assets, $40.31 million in total liabilities, and a total
stockholders' deficit of $26.02 million.

Mayer Hoffman McCann P.C., in San Diego, CA, the Company's auditor
since 2015, issued a "going concern" qualification in its report
dated March 6, 2020 citing that the Company has incurred recurring
losses, debt covenant violations and is dependent on additional
financing to fund operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.

The Company had cash flow used in operations of $954,000 and cash
flow provided by operations of $2,662,000 for the years ended Dec.
31, 2019 and 2018, respectively.  The Company is currently in
default of the 2019 minimum revenue threshold of $38.0 million and
in order to cure this default the Company must raise subordinated
debt or equity of $30.7 million, which is equal to twice the
difference between the annual revenue and the revenue covenant,
with the total proceeds from this financing to be used to reduce
the principal of the Term Loan Agreement in accordance with the
terms of the loan.  The Company has 90 days to achieve the CRG
Equity Cure unless a covenant waiver is given or the Term Loan
Agreement is amended.  In the event the Company cannot complete the
CRG Equity Cure and a covenant waiver is not received, the Company
would remain in default of the Term Loan Agreement.  In the event
of a default, the lender has the option or right to require the
Company to repay the current outstanding amount of $36.6 million
earlier than anticipated, and if the Company cannot, the lender has
the option to invoke the foreclosure on their security interest in
the Company's assets and all obligations will become due and
payable immediately.  Based on the Company's current rate of cash
consumption and the potential for the accelerated debt repayment
requirements the Company estimates it will need additional capital
prior to the end of the first quarter of 2020 and its prospects for
obtaining that capital are uncertain.  The Company can make no
assurances that it will be able to raise the required additional
capital, either through debt or equity financing, on acceptable
terms or at all.  As a result of the Company's historical losses
and financial condition, there is substantial doubt about the
Company's ability to continue as a going concern.

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

                       https://is.gd/D67bUP

                           About TearLab

TearLab Corporation (www.tearlab.com) develops and markets
lab-on-a-chip technologies that enable eye care practitioners to
improve standard of care by objectively and quantitatively testing
for disease markers in tears at the point-of-care.  The TearLab
Osmolarity Test, for diagnosing Dry Eye Disease, is the first assay
developed for the award-winning TearLab Osmolarity System.  TearLab
Corporation's common shares trade on the OTCQB Market under the
symbol 'TEAR'.


TENDERLEAF VILLAGE: Hires Colliers International as Appraiser
-------------------------------------------------------------
Tenderleaf Village, Inc. seeks authority from the U.S. Bankruptcy
Court for the Southern District of Texas to hire  Colliers
International Valuation & Advisory Services as real estate
appraisers.

The Debtor owns a RV Park located at 1147 Benton Drive, Lufkin,
Texas. The Property consists of two parcels of land, a 3.996 acre
parcel valued at $945,000 and a 15.22 acre parcel valued at
$1,755,000 for a total value of $2,700,000.

Ron Rose holds a first lien on the Property in the amount of
approximately $1,462,071.34.

Zoe Realty Investment GP, LLC purportedly claims a second lien on
the Property in the amount of $556,395.11, a claim disputed by the
Debtor. Zoe Realty has not filed a proof of claim or otherwise
appeared in this proceeding other than sending its principals out
to the Debtor’s RV Park to harass the tenants.

If Zoe Realty’s claim is determined to be valid, the Debtor
estimates its equity in the Property to be approximately $680,000.
If Zoe Realty’s claim is invalid, then the equity is estimated at
approximately $1,200,000.

The Debtor has proposed a liquidating plan whereby it will have
three years to market and sell the property while paying Mr. Rose
interest only payments of $5,000 per month. Although Mr. Rose has
not filed a formal objection to the proposed plan, his Counsel has
informed Debtor’s counsel of his objections.

The Debtor and Mr. Rose are working towards a consensual plan of
liquidation and require a commercial appraisal of the Property to
determine the true market value.

Colliers International has agreed to perform the appraisal for a
flat fee of $3,800. However, in an abundance of caution the Debtor
is seeking permission to pay not more than $4,000 for the
appraisal.

Christopher J. Stallings, managing director of Colliers
International, assures the coourt that the firm is a disinterested
person within the meaning of 11 USC Sec. 101(14).

The firm can be reached through:

     Christopher J. Stallings
     Colliers International
     Valuation & Advisory Services
     1233 West Loop South, Suite 900
     Houston, TX 77027
     Phone: 713-222-2111

                          About Tenderleaf Village Inc.

Tenderleaf Village owns two business properties in Lufkin, Texas,
with a total current value of $2.7 million.  The company is a
tax-exempt entity (as described in 26 U.S.C. Section 501).

Tenderleaf Village filed a voluntary Chapter 11 petition (Bankr.
S.D. Tex. Case No. 19-31061) on February 28, 2019. In the petition
signed by James Tran, director, the Debtor estimated $2,833,076 in
assets and $1,923,273 in liabilities.

The case has been assigned to the Hon. Jeffrey P. Norman.  Julie
Mitchell Koenig, Esq., at Cooper & Scully, PC, represents the
Debtor as legal counsel.                


TIMBER MILLING: Hires Edward Kolasinski as Accountant
-----------------------------------------------------
Timber Milling and Kiln, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Wisconsin to employ
Edward Kolasinski, as accountant to the Debtor.

Timber Milling requires Edward Kolasinski to compile monthly
reports, perform projection and financial analysis, and work on
financial aspects of the reorganization.

Edward Kolasinski will be paid at the hourly rate of $150.

Edward Kolasinski received a retainer in the amount of $3,000
prepetition, for work performed up to the filing of the petition
and thereafter.  Of this retainer, $3,000 was applied against
prepetition fees and costs, and $0 is held in trust, pending
authorization by the Bankruptcy Court of post-petition fees and
costs in the bankruptcy case.

Edward Kolasinski will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Edward Kolasinski assured the Court that he is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

               About Timber Milling and Kiln

Timber Milling and Kiln, LLC, filed a Chapter 11 bankruptcy
petition (Bankr. E.D. Wisc. Case No. 20-21472) on Feb. 26, 2020,
disclosing under $1 million in both assets and liabilities.  The
Debtor hired Steinhilber Swanson LLP, as counsel.


TIMBER MILLING: Seeks to Hire Steinhilber Swanson as Counsel
------------------------------------------------------------
Timber Milling and Kiln, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Wisconsin to employ
Steinhilber Swanson LLP, as counsel to the Debtor.

Timber Milling requires Steinhilber Swanson to:

   a. prepare bankruptcy schedules and statements;

   b. assist in preparing the Plan of Reorganization and
      attendant negotiations and hearings;

   c. prepare and review pleadings, motions and correspondence;

   d. appear at and being involved in various proceedings before
      the Bankruptcy Court;

   e. handle case administration tasks and dealing with
      procedural issues;

   f. assist the Debtor-in-Possession with the commencement of
      DIP operations, including the 341 Meeting and monthly
      reporting requirements; and

   g. analyze claims and prosecuting claim objections.

Steinhilber Swanson will be paid at the hourly rates of $100 to
$495.

Steinhilber Swanson received $7,500 from the Debtor pre-petition,
for work performed up to the filing of the Petition and thereafter.
Of this retainer, $7,500 was applied against pre-petition fees and
costs, and $0.00 is held in trust, pending authorization by the
Bankruptcy Court of post-petition fees and costs in the bankruptcy
case.

Steinhilber Swanson will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Paul G. Swanson, partner of Steinhilber Swanson LLP, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Steinhilber Swanson can be reached at:

     Paul G. Swanson, Esq.
     STEINHILBER SWANSON LLP
     107 Church Avenue
     Oshkosh, WI 54903-0617
     Tel: (920) 235-6690
     Fax: (920) 426-5530

               About Timber Milling and Kiln

Timber Milling and Kiln, LLC, filed a Chapter 11 bankruptcy
petition (Bankr. E.D. Wisc. Case No. 20-21472) on Feb. 26, 2020,
disclosing under $1 million in both assets and liabilities.  The
Debtor hired Steinhilber Swanson LLP, as counsel.



TODAY'S KIDS: Court Confirms Plan of Reorganization
---------------------------------------------------
On Feb. 12, 2020, at 2:45 p.m., the U.S. Bankruptcy Court for the
Middle District of Florida, Orlando Division, conducted a hearing
to consider the Disclosure Statement and confirmation of the Plan
of Reorganization, as amended by the First Amendment to the Plan of
Reorganization, of Debtor Today's Kids, Inc.

On Feb. 21, 2020, Judge Karen S. Jennemann ordered that:

  * The Debtor's Disclosure Statement is approved.

  * The Plan is confirmed.

  * The Debtor is authorized to execute all agreements and take all
necessary actions to implement the Plan, as amended.

  * The Debtor shall continue to pay quarterly fees until the
Bankruptcy Court enters a final decree closing this chapter 11 case
or enters an Order either converting this case to a case under
chapter 7 or dismisses the case.

  * On or before the Effective Date, the Debtor shall pay in full
all outstanding Quarterly Fees to the UST and file with the Court
the appropriate monthly financial reports indicating the cash
disbursements for all pre-confirmation periods.

  * A status conference is scheduled for April 16, 2020, at 2:45
p.m. in Courtroom 6A, 6th Floor, George C. Young Courthouse, 400
West Washington Street, Orlando, FL 32801, if the case is still
pending.

A full-text copy of the Order Confirming the Plan dated Feb. 21,
2020, is available at https://tinyurl.com/ukvp4lr from PacerMonitor
at no charge.

                    About Today's Kids Inc.

Today's Kids Inc., a Florida limited liability company, engages in
all  aspects of mobile food service and is a real estate holding
company.  It leases property located at 1206 W. Robinson Street,
Orlando, Florida 32805.
  
Today's Kids sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 19-04473) on July 7, 2019.  At the
time of the filing, the Debtor had estimated assets of less than
$50,000 and liabilities of less than $50,000.  The case is assigned
to Judge Cynthia C. Jackson.  The Debtor is represented by
Bransonlaw, PLLC.


TONKA INTERNATIONAL: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------------
Debtor: Tonka International Corporation
        6600 Chase Oaks Blvd
        Plano, TX 75023

Chapter 11 Petition Date: March 9, 2020

Court: United States Bankruptcy Court
       Eastern District of Texas

Case No.: 20-40731

Debtor's Counsel: Eric A. Liepins, Esq.
                  ERIC A. LIEPINS
                  12770 Coit Road
                  Suite 100         
                  Dallas, TX 75251
                  Tel: 972-991-5591
                  E-mail: eric@ealpc.com

Total Assets: $9,000

Total Liabilities: $1,895,767

The petition was signed by Gary Childs, 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 at:

                    https://is.gd/7sXN8P


UNITED EMERGENCY: April 1 Plan & Disclosures Hearing Set
--------------------------------------------------------
On Feb. 19, 2020, debtor United Emergency Medical Corp. filed with
the U.S. Bankruptcy Court for the District of Puerto Rico a
Disclosure Statement.

On Feb. 20, 2020, Judge Mildred Caban Flores ordered that:

  * The Disclosure Statement is conditionally approved.

  * The debtor and parties in interest may now solicit acceptances
or rejections of the debtor's Plan of Reorganization.

  * The conditionally approved Disclosure Statement and the Plan
referred to herein are to be circulated to all parties.

  * 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.

  * Any objection to the final approval of the Disclosure Statement
and/or the confirmation of the Plan shall be filed on/or before
fourteen (14) days prior to the date of the hearing on confirmation
of the Plan.

  * April 1, 2020, at 9:00 a.m., at the U.S. Bankruptcy Court,
José V. Toledo U.S. Post Office and Courthouse Building, 300
Recinto Sur Street, Courtroom 3, Third Floor, San Juan, Puerto Rico
is the hearing for the consideration of the final approval of the
Disclosure Statement and the confirmation of the Plan.

A copy of the order dated Feb. 20, 2020, is available at
https://tinyurl.com/vqycmdl from PacerMonitor at no charge.

                    About United Emergency

United Emergency Medical Corp. is a privately held company that
provides medical transportation services. United Emergency filed a
Chapter 11 petition (Bankr. D.P.R. Case No. 19-02477) on May 2,
2019.  The case is assigned to Hon. Mildred Caban Flores.  At the
time of filing, the Debtor disclosed assets of $1,681,407 and
liabilities of $825,705.  The Debtor's counsel is Ruben Gonzalez
Marrero, Esq. of GONZALEZ & VELASCO LAW OFFICE.



US FOODS: S&P Puts 'BB+' ICR on Watch Negative on Smart Acquisition
-------------------------------------------------------------------
S&P Global Ratings placed its 'BB+' issuer credit rating on
U.S.-based foodservice distributor US Foods Inc. (USF) on
CreditWatch with negative implications, and placed its 'BB+'
issue-level ratings on the company's senior secured term loans and
'BB' issue-level rating on the company's senior unsecured notes on
CreditWatch with negative implications.

The rating actions follow USF's entry into an agreement to acquire
Smart Foodservice Warehouse Stores for $970 million. S&P expects
USF will fund the transaction with $700 million in new term debt
financing and from existing liquidity sources.

"The negative CreditWatch listing means we could affirm or lower
the ratings after our review. We estimate leverage could exceed 5x,
pro forma for the acquisition, compared with the mid-4x area
currently. While we believe USF will focus on deleveraging after
the transaction closes, it could prevent the company from reducing
leverage to below 4x by the first half of 2021 as we previously
expected. While the acquisition will significantly expand USF's
presence in the cash-and-carry channel and offers cost and revenue
synergy opportunities, it is unlikely to change our view of the
company's business risk because it will not represent a significant
portion of the company's profitability. We believe integration risk
will be low since Smart Foodservice is expected to be run as a
stand-alone operation," S&P said.

"We expect to resolve the CreditWatch after receipt of additional
transaction details and further discussions with management
regarding its deleveraging plans. We will focus on USF's pro forma
capital structure, management's financial policy, and our forecast
for credit metric improvement over the next 12 months. Upon
resolution of the CreditWatch, we could lower or affirm our ratings
on the company. The degree of downside will depend on the financing
details and potential impact of the spread of COVID-19 on
profitability," S&P said.


VESTAVIA HILLS: Seeks to Hire Campbell Partners as Special Counsel
------------------------------------------------------------------
Vestavia Hills, Ltd., filed an amended application seeking approval
from the U.S. Bankruptcy Court for the Southern District of
California to hire Campbell Partners, APC as its special litigation
counsel.

Campbell was first retained by the Debtor and the guarantors of the
Debtor's obligations owing to Wells Fargo Bank in 2017 to assist in
negotiations and provide advice on potential arbitration and
litigation involving Wells Fargo. Thereafter, the representation of
Campbell expanded to include the Debtor and Guarantors in the
prosecution of  claims against Commonwealth pending in the United
States District Court for the Northern District of Alabama, and the
defense of claims asserted by Commonwealth against the Debtor and
the Guarantors in Alabama state court. At the time that Campbell
was retained by the Debtor, it was operating under the name of
Campbell Guin, LLC. The name of the firm changed to Campbell
Partners, LLC in early 2019.

Following meet and confer discussions with the United States
Trustee's counsel, the Debtor has dropped its request to employ
Campbell as special counsel in connection with disputes regarding
Wells Fargo Bank, senior secured creditor. Debtor’s general
counsel, Sullivan Hill Rez & Engel, currently and will continue to
represent the debtor in matters relating to Wells in the Chapter 11
case. The Guarantors will be separately represented in the Chapter
11 case by the Procopio firm, by William Smelko. By this further
amended application, the Debtor is seeking to employ the Campbell
firm solely with respect to litigation matters relating to
Commonwealth claims, particularly in connection with the Alabama
proceedings which are the focus of motions now pending in Alabama
federal courts.

The Debtor particularly requires the continued services of Campbell
in connection with Commonwealth litigation matters both  because of
its long and deep history representing the commonly aligned Debtor
and Guarantors in that litigation, as well as the need for the
Debtor to be apprised and counseled with respect to applicable
Alabama law and Alabama procedures and local rules, as such issues
may arise during this Chapter 11 case.

The firm will be paid at these rates:

     Andrew Campbell      Senior Partner   $525
     Cason Kirby          Partner          $375
     J. Harrison Hagood   Partner          $375
     Yawanna McDonald     Partner          $375
     Sarah Beth Sanders   Associate        $300
     Susan Carew          Paralegal        $185
     Law Clerk            Law Clerk        $130

Andy Campbell, managing partner at Campbell Partners, disclosed in
court filings that the firm neither holds nor represents any
interest adverse to the Debtor's bankruptcy estate.

The firm can be reached through:

     Andrew Campbell, Esq.
     Campbell Partners
     505 20th Street North, Suite 1600
     Birmingham, AL 35203
     Phone: 205-224-0751
     Email: andy@campbellpartnerslaw.com    

                     About Vestavia Hills

Vestavia Hills, Ltd., which conducts business under the name Mount
Royal Towers, operates a continuing care retirement community and
assisted living facility for the elderly  in Vestavia Hills, Ala.
It offers individualized senior living options for a convenient
community lifestyle and provides personalized nursing care.

Vestavia Hills sought Chapter 11 protection (Bankr. S.D. Cal. Case
No. 20-00018-11) on Jan. 3, 2020.  The Debtor disclosed $18,531,957
in assets and $29,742,790 in liabilities as of the bankruptcy
filing.  Judge Louise Decarl Adler oversees the case.  Sullivan
Hill Rez & Engel is the Debtor's legal counsel.


VIA AIRLINES: John Springhorn Objects to Amended Disclosures
------------------------------------------------------------
Creditor John Springhorn objects to the Amended Disclosure
Statement and to the Plan of Reorganization filed by debtor Via
Airlines, Inc.

Mr. Springhorn points out that:

   * Neither the Plan nor the Disclosure Statement describes the
amounts the Debtor will receive from the sale of the Debtor's FAA
Part 85 Operating Certificate. In addition, it is Springhorn's
understanding that the Debtor cannot sell or transfer the FAA
certificate to any person, so by extension, the Debtor cannot fund
the Litigation Trust with proceeds from the sale of that
certificate.

   * As of the date of this filing, the Debtor has not filed a
feasibility analysis.  Without the feasibility analysis, the
Disclosure Statement contains no information to enable creditors to
make an informed decision about the feasibility of the Plan.

   * The Disclosure Statement also fails to provide adequate
information about Debtor's claims against third parties that would
be sole source of funding of payments to holders the Class 3
Claims.  However, no detailed information on the causes of action
is provided.

   * The Disclosure Statement contains no information on the
expected amount of the distribution to unsecured creditors. Without
such information, the Disclosure Statement does not clearly and
succinctly inform the average unsecured creditor what it is going
to get. Without this information, the Disclosure Statement cannot
be approved.

   * The Disclosure Statement lacks adequate information on the
secured claim and priority tax claims of the Internal Revenue
Service.  Wexford's commitment to fund the Plan is contingent on
the IRS priority tax claim not exceeding $100,000.  This is also a
condition to the Effective Date. The IRS priority portion of the
IRS claim is $2,608,215.  Neither the Disclosure Statement nor the
Plan provides for payment of the secured portion of the IRS claim
in the amount of $663,263.

A full-text copy of Springhorn's objection dated February 21, 2020,
is available at https://tinyurl.com/taqagnc from PacerMonitor at no
charge.

Attorneys for John Springhorn:

         Denise D. Dell-Powell, Esq.
         DEAN, MEAD, EGERTON, BLOODWORTH,
              CAPOUANO & BOZARTH, P.A.
         420 S. Orange Avenue, Suite 700
         Orlando, Florida 32801
         Phone: (407) 428-5176
         Fax: (407) 423-1831
         E-mail: ddpowell@deanmead.com
         Secondary E-mail: mgodek@deanmead.com

                     About Via Airlines

Via Airlines, Inc., is a domestic regional airline offering
scheduled service across the United States.

Via Airlines sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 19-06589) on Oct. 8, 2019.  The Debtor was estimated to have
$10 million to $50 million in assets and liabilities as of the
bankruptcy filing.  Judge Karen S. Jennemann oversees the case.
Latham, Luna, Eden & Beaudine, LLP, is the Debtor's legal counsel.


VIA AIRLINES: N251YV & Powwow Say Plan Not Feasible
---------------------------------------------------
N251YV, LLC and Powwow, LLC d/b/a Pass Charters object to the final
approval of the Disclosure Statement of debtor Via Airlines, Inc.
and to confirmation of the Debtor's chapter 11 plan and state as
follows:

   * The Disclosure Statement does not provide any information
about the value of the Debtor's assets.  Although the Disclosure
Statement references the existence of the FAA Part 121 Certificate
and the FAA Part 135 Certificate, it does not provide any
information about the value of either of them.

   * The Disclosure Statement apparently contains inaccurate
information about the anticipated amount of Secured and Priority
Tax Claims12 and Priority Claims13 and does not contain any
information about the amount of the Claims in Class 1 (Secured
Claim of Bank of America, N.A.), Class 2 (Secured Claim of
IberiaBank), or Class 3 (General Unsecured Claims).

   * The simple fact that the Debtor may not be able to obtain the
re-certification necessary to resume operations is reason enough to
deny confirmation because the Plan is not feasible.  If the
Reorganization cannot be re-certified to use its FAA Part 121
Certificate, further financial reorganization and liquidation of
the Reorganized Debtor are practically certain.

   * The Plan proposes that proceeds from the Litigation Trust's
prosecution of the Causes of Action will be used to pay the
Post-Confirmation Fees and Expenses of the Litigation Trust, to
repay the Exit Facility, and to fund most of the distributions to
be made to creditors under the Plan. The Plan, therefore, is not
fair or equitable to unsecured creditors because it unfairly and
inequitably shifts the risk for its failure to general unsecured
creditors.

   * The Plan also does not satisfy the requirements of Section
1129(a)(7)(A)(ii) of the Bankruptcy Code because upon liquidation
in a chapter 7, the Debtor's creditors would receive the value of
all of the Debtor's assets without incurring the costs associated
with the egregiously expensive Exit Facility.

A full-text copy of N251YV & Powwow's objection dated Feb. 21,
2020, is available at https://tinyurl.com/rl57nrg from PacerMonitor
at no charge.

Attorneys for N251YV and Powwow:

        Thomas F. Neal, Esq.
        Andrew S. Ballentine, Esq.
        DSK Law
        332 N. Magnolia Ave
        Orlando, Florida 32801
        Tel: (407) 422-2454
        E-mail: TNeal@dsklawgroup.com
                ABallentine@dsklawgroup.com

                     About Via Airlines

Via Airlines, Inc., is a domestic regional airline offering
scheduled service across the United States.

Via Airlines sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 19-06589) on Oct. 8, 2019. The Debtor was estimated to have $10
million to $50 million in assets and liabilities as of the
bankruptcy filing.  Judge Karen S. Jennemann oversees the case.
Latham, Luna, Eden & Beaudine, LLP, is the Debtor's legal counsel.


VIA AIRLINES: Seeks to Defer Plan Hearing to Resolve Objections
---------------------------------------------------------------
Via Airlines, Inc., filed a motion seeking a 30-day continuance of
(only) the hearing to consider confirmation of its Plan of
Reorganization currently scheduled for Feb. 28, 2020 at 9:00 a.m.

Objections to the Plan were filed by:

   * the United States Trustee;
   * Mayra Concepcion on behalf of herself and all others similarly
situated;
   * United States of America (Internal Revenue Service);
   * United States of America (Federal Aviation Administration);
   * IberiaBank; and
   * John Springhorn.

The Debtor requires additional time to limit and resolve certain
objections to confirmation received prior to the Objection
Deadline. The Debtor believes that its time and money is best spent
attempting to resolve some of the pending objections to
confirmation, rather than
moving forward with a contested confirmation hearing as would
presently be the case.

A full-text copy of the Motion dated February 26, 2020, is
available at https://tinyurl.com/s69gnln from PacerMonitor.com at
no charge.

Attorneys for the Debtor:

     Justin M. Luna, Esq.
     Daniel A. Velasquez, Esq.
     LATHAM, LUNA, EDEN & BEAUDINE, LLP
     111 N. Magnolia Ave., Suite 1400
     Orlando, Florida 32801
     Telephone: (407) 481-5800
     Facsimile: (407) 481-5801
     E-mail: jluna@lathamluna.com
             dvelasquez@lathamluna.com
             Bknotice1@lathamluna.com

                      About Via Airlines

Via Airlines, Inc., is a domestic regional airline offering
scheduled service across the United States.

Via Airlines sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 19-06589) on Oct. 8, 2019.  The Debtor was estimated to have
$10 million to $50 million in assets and liabilities as of the
bankruptcy filing.  Judge Karen S. Jennemann oversees the case.
Latham, Luna, Eden & Beaudine, LLP, is the Debtor's legal counsel.


VIA AIRLINES: U.S. Trustee Objects to Plan & Disclosure Statement
-----------------------------------------------------------------
Nancy J. Gargula, United States Trustee for Region 21, objects to
final approval of the Disclosure Statement of debtor Via Airlines,
Inc. and to confirmation of the Debtor's chapter 11 plan and states
as follows:

   * The Debtor has failed to provide any meaningful information
about its operations or inform interested parties that such
operations allegedly ceased in or about May of 2019.  There is also
no information regarding the fact that the Debtor has not operated
with positive cash flow since it was acquired by certain of its
current owners or any explanation as to the manner in which the
Debtor utilized significant amounts of investor funds, on which it
has been dependent for sustenance for close to a decade.

   * The Disclosure Statement is devoid of any information as to
the value of the Debtor's assets, much less a description of what
remaining assets the Debtor has left after various creditors have
obtained relief from the automatic stay during this case.

   * The Plan fails to provide any information as to the Plan
Sponsor's post-confirmation operations of the Debtor or whether
such operations may at some point in time produce any means of
recovery from which creditors of the Debtor could be paid.

   * The UST submits that the delay in filing modification to the
Plan is prejudicial to creditors and parties in interest, who did
not have the ability to review the modification before submitting
their ballots.  In addition, it appears that the modification
substantially changes the treatment of certain creditors such that
re-solicitation may be required.

   * The Disclosure Statement fails to provide any details
regarding claims against the Debtor's estate to enable unsecured
creditors to determine any range of possible distributions that
they may receive under the Plan, if any.

A full-text copy of U.S. Trustee's objection dated Feb. 21, 2020,
is available at https://tinyurl.com/uqarqpe from PacerMonitor at no
charge.

                      About Via Airlines

Via Airlines, Inc., is a domestic regional airline offering
scheduled service across the United States.

Via Airlines sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 19-06589) on Oct. 8, 2019.  The Debtor was estimated to have
$10 million to $50 million in assets and liabilities as of the
bankruptcy filing. Judge Karen S. Jennemann oversees the case.
Latham, Luna, Eden & Beaudine, LLP, is the Debtor's legal counsel.


VIA AIRLINES: United States of America Objects to Disclosure & Plan
-------------------------------------------------------------------
The United States of America objects to approval of the Disclosure
Statement of debtor Via Airlines, Inc., and to confirmation of the
Debtor's chapter 11 plan.

The USA points out that:

   * The Debtor's Plan fails to account for the IRS's secured
claim.  The IRS has a secured claim in the amount of $663,262.62 by
virtue of the notices of federal tax lien filed in the public
records.

   * The Debtor has not shown a reasonable prospect that it can
make the payments necessary to effectuate this Plan or that it will
not continue to accrue new tax liabilities.  The Debtor has
provided no facts or evidence to support its argument that the
IRS's claim should be disallowed in full.

   * The Plan improperly provides a sweeping release for the
Trustee and his agents.  This release purports to potentially
release the Trustee from any negligence claim by or from any party
as well as from any tax liability that may arise under the
Trustee's authority.  The Debtor has failed to establish that such
a release is fair and necessary.

   * The Debtor should be required to immediately file this tax
return all outstanding tax returns and to amend its plan to
explicitly provide for payment of any administrative expense by the
effective date.

The United States proposes that the Plan include a reserve of funds
in the amount of the full tax liability listed on the proof of
claim to pay the IRS.  The United States also proposes that the
Debtor be required to file an action to determine the tax liability
of the Debtor and that the plan provides that it may be modified
dependent on the outcome.

A full-text copy of the United States of America's objection dated
Feb. 20, 2020, is available at https://tinyurl.com/tat38gv from
PacerMonitor at no charge.

                     About Via Airlines

Via Airlines, Inc., is a domestic regional airline offering
scheduled service across the United States.

Via Airlines sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 19-06589) on Oct. 8, 2019.  The Debtor was estimated to have
$10 million to $50 million in assets and liabilities as of the
bankruptcy filing. Judge Karen S. Jennemann oversees the case.
Latham, Luna, Eden & Beaudine, LLP, is the Debtor's legal counsel.


VINE OIL: Moody's Lowers CFR to Caa3, Outlook Negative
------------------------------------------------------
Moody's Investors Service downgraded Vine Oil & Gas, LP's Corporate
Family Rating to Caa3 from Caa1, Probability of Default Rating to
Caa3-PD from Caa1-PD, and the senior unsecured notes rating to Ca
from Caa2. The rating outlook remains negative.

"In the absence of a meaningful recovery in natural gas pricing,
Vine continues to contend with reduced access to capital markets.
Moody's notes higher risk of a distressed exchange, given highly
discounted market prices for the company's unsecured notes and the
provision by its private equity shareholder of a $280 million
junior lien revolving credit facility which may be used to make
open market purchases of the unsecured notes" commented Sreedhar
Kona, Moody's Senior Analyst.

A complete listing of rating actions is as follows:

Downgrades:

Issuer: Vine Oil & Gas, LP

Corporate Family Rating, Downgraded to Caa3 from Caa1

Probability of Default Rating, Downgraded to Caa3-PD from Caa1-PD

Senior Unsecured Notes, Downgraded to Ca (LGD5) from Caa2 (LGD5)

Outlook Actions:

Issuer: Vine Oil & Gas, LP

Outlook, remains Negative

RATINGS RATIONALE

Vine's CFR downgrade to Caa3 reflects Moody's view of prolonged
natural gas pricing weakness, constrained access to capital markets
and elevated risk of open market purchases of unsecured notes at
steep discounts to the par value. In January 2020, Vine announced
that it entered into a junior lien revolving credit facility with
initial commitments of $280 million, with a potential for the
proceeds of the loans from the new facility to be used for open
market purchases of the notes. If a significant portion of debt is
extinguished in that manner, Moody's would deem it a distressed
exchange, and a default.

Vine's Caa3 CFR reflects its relatively low production level and
low, but improving proved developed reserves scale. Vine's credit
profile is constrained by its high financial leverage as measured
by its debt to proved developed (PD) reserves ratio, which at the
end of fourth quarter 2019 was less than $17 per boe. As with most
pure-play natural gas producers, Vine is likely to face significant
refinancing risk mainly due to lack of investor participation in
the speculative grade rated E&P space and particularly in pure-play
natural gas producing companies. Governance risks considered
include Vine's private ownership and financial strategy geared
towards delivering equity returns. Given Vine's highly-levered
balance sheet and required capital spending, the possibility of
cash distributions to equity-holders in the near-term is limited,
although the possibility of a distressed exchange is very likely.

Vine's cash flow metrics are likely to improve mostly supported by
its strong hedge book that provides substantial certainty of cash
flow through 2020 and beyond. Vine also benefits from its
productive acreage in the Haynesville/ Mid-Bossier formations and
its low finding and development costs contributing to solid capital
efficiency.

Vine's senior unsecured notes are rated Ca, one notch below the
CFR, reflecting the notes' subordination to Vine's $150 million
super-priority loan, the $350 million senior secured revolving
credit facility ($190 million outstanding as of December 31, 2019)
and the new $280 million junior lien revolving credit facility, all
of which benefit from a priority lien on the collateral.

Vine's liquidity is adequate reflecting its cash flow support from
strong hedges, high reliance on its revolver and ability to
maintain covenant compliance. At year-end 2019, Vine had a cash
balance of $18 million and $148 million availability under its $350
million borrowing base revolving credit facility due in November
2020 (which can be extended by one year at the company's option).
Vine also has full availability under its new junior lien $280
million revolving credit facility. About 80% of Vine's expected
production for 2020 production is hedged well above market prices.
Vine's hedge book extends well beyond 2021. Moody's expects Vine to
use its balance sheet cash, operating cash flow and revolver
borrowings to meet its cash needs including capital spending
through 2020. Maintenance financial covenants are limited to
secured debt to EBITDA ratio being below 2.5x. Moody's expects the
company to maintain compliance under its covenants through 2020.

The negative rating outlook reflects its view that weak natural gas
fundamentals will pressure the company's credit profile in the
medium term, add to refinancing risk on the company's unsecured
notes maturing in April 2023 and elevate the risk of distressed
exchanges.

Vine's ratings could be downgraded if the company executes
substantial distressed exchanges, or other forms of balance sheet
restructuring, or if Moody's expects lower recovery prospects for
Vine's debt holders.

Vine's ratings are unlikely to be upgraded in the near-term. The
ratings could be upgraded if the company mitigates its refinancing
risk, and it grows its reserve base resulting in a debt to PD
reserves ratio of less than $15 per boe, while sustaining its
retained cash flow to debt ratio above 10% and maintaining adequate
liquidity. The company must also maintain more than 1x interest
coverage and have sustainable capital structure.

The principal methodology used in these ratings was Independent
Exploration and Production Industry published in May 2017.

Headquartered in Plano, Texas, Vine Oil & Gas LP is a natural
gas-focused private independent exploration and production company
formed in 2014, in partnership with its private equity sponsor, The
Blackstone Group L.P. (Blackstone).


WATERTECH HOLDINGS: Seeks to Hire McCarthy Reynolds as Counsel
--------------------------------------------------------------
Watertech Holdings, LLC, seeks authority from the United States
Bankruptcy Court for the Southern District of Carolina to hire
McCarthy, Reynolds, & Penn, LLC, as its counsel.

Waterech requires McCarthy to:

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

     b. attend meetings with Debtor and hearings before the Court;

     c. assist other professionals retained by Debtor in the
investigation of the acts, conduct, assets, liabilities and
financial condition of Debtor, and any other matters relevant to
the case or to the formulation of a plan of reorganization or
liquidation;

     d. investigate the validity, extent, and priority of secured
claims against 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. advise 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. advise 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. perform other necessary legal services for and on behalf of
Debtor that may be necessary or appropriate in the administration
of these chapter 11 cases.

The firm's hourly rates are:

     Attorneys      $300-$500
     Paralegals     $100-$175

     G. William McCarthy, Jr.      $475
     Daniel Reynolds, Jr.          $350
     W. Harrison Penn              $350

Pre-petition, Firm received retainers aggregating $59,264.48 from
Debtor for services related to debt counseling and strategic advice
as well as the contemplation of, research related to, preparation
for, and filing of the bankruptcy case and related negotiations and
meetings.

W. Harrison Penn, Esq., partner of McCarthy, assures the court that
the firm is a "disinterested person" as that
term is defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     W. Harrison Penn, Esq.
     MCCARTHY, REYNOLDS, & PENN, LLC
     P.O. Box 11332
     Columbia, SC 29211-1332
     Tel: 803-771-8836

                    About Watertech Holdings, LLC

Watertech Holdings, LLC is in the disinfecting services business.

Watertech Holdings, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Cal. Case No. 20-00662) on Feb. 6,
2020. In the petition signed by Robert Fei, manager, the Debtor
estimates $2,115,000 in assets and $2,187,115 in liabilities. The
firm is represented by G. William McCarthy Jr., Esq. at McCarthy,
Reynolds & Penn, LLC.


WC 56 EAST AVENUE: Hires Ciardi Ciardi as Special Counsel
---------------------------------------------------------
WC 56 East Avenue, LLC, seeks authority from the U.S. Bankruptcy
Court for the Western District of Texas to employ Ciardi Ciardi &
Astin, as special counsel to the Debtor.

WC 56 East Avenue requires Ciardi Ciardi to advise and represent
the Debtor in connection with its claims against the U.S. Real
Estate Credit Holdings III-A, LP, Pennybacker Capital Management,
LLC, Pennybacker V, LP, Pennybacker V GP, LLC, Mark Hawkins, 56
East Avenue, LP, 56 East Avenue, GP, LLC and 56 East Avenue GP
Ownership Trust.

Ciardi Ciardi will be paid at these hourly rates:

     Albert A. Ciardi, III       $515
     Joseph J. McMahon, Jr.      $515
     Walter W. Gouldsbury        $495

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

Joseph J. McMahon, Jr., a partner at Ciardi Ciardi & Astin, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Ciardi Ciardi can be reached at:

     Joseph J. McMahon, Jr., Esq.
     CIARDI CIARDI & ASTIN
     1204 N. King Street
     Wilmington, DE 19801
     Tel: (302) 658-1100
     Fax: (302) 658-1300

                   About WC 56 East Avenue

WC 56 East Avenue, LLC, is a single asset real estate debtor, as
defined in Section 101(51B) of the Bankruptcy Code.

WC 56 East Avenue sought Chapter 11 protection (Bankr. W.D. Tex.
Case No. 19-11649) on Dec. 2, 2019, in Austin, Texas.  In the
petition signed by Brian Elliott, the Debtor's corporate counsel,
the Debtor was estimated to have between $10 million and $50
million in both assets and liabilities. Judge Tony M. Davis is
assigned to the case.  The Debtor tapped Waller Lansden Dortch &
Davis, LLP as its legal counsel.  Ciardi Ciardi & Astin, as special
counsel. Lain, Faulkner & Co., P.C., as its accountant.


WHITING PETROLEUM: S&P Downgrades ICR to 'CCC+'; Outlook Negative
-----------------------------------------------------------------
S&P Global Ratings lowered the issuer credit rating on Whiting
Petroleum Corp. to 'CCC+' from 'BB-' and its issue-level rating on
the company's senior secured debt to 'B' from 'BB+'. The recovery
rating remains '1', indicating its expectation of very high
(90%-100%; rounded estimate: 95%) recovery of principal in the
event of a payment default.

Whiting, a Denver-based crude oil and natural gas exploration and
production company, faces about $1 billion of debt maturities over
the next 13 months amid a backdrop of weaker oil prices and
unsupportive capital markets, which S&P believes will limit the
company's refinancing options and hurt its credit quality,
increasing the likelihood that the company could engage in a
transaction the rating agency would view as distressed.

Meanwhile, S&P lowered its issue-level rating on the company's
senior unsecured debt to 'CCC+' from 'BB-'. The recovery rating
remains '4', indicating S&P's expectation of average (30%-50%;
rounded estimate: 40%) recovery of principal in the event of a
payment default.

The downgrade reflects a deterioration in Whiting Petroleum Corp.'s
credit quality, primarily driven by its upcoming debt maturities
amid weak oil prices and unsupportive capital markets, amplified by
the global coronavirus outbreak. Whiting faces about $1 billion in
debt maturities over the next 13 months, including $262 million of
1.25% convertible notes due April 1, 2020, and $774 million of
5.75% senior unsecured notes due March 15, 2021. The company
reported that it has retained outside advisors to assist in
exploring its options relating to these maturities but has not yet
announced any definitive plan.

The negative outlook reflects the heightened refinancing risk
associated with Whiting's upcoming debt maturities, particularly
its notes maturing in March 2021, given the current weak commodity
price environment and unsupportive capital markets. S&P also
reflects the elevated risk that with limited market access the
company may seek to engage in a transaction the rating agency would
view to be distressed. Given Whiting's current debt yields, S&P
expects any new issuance would be at a higher coupon rate and that
cash flow, liquidity, and leverage ratios would be negatively
affected. The rating agency expects FFO to debt to average about
20%-25% over the next 12 months, assuming average WTI prices of
$55/bbl.

"We could lower the rating if we foresee an increased likelihood
that the company could engage in a refinancing transaction that we
would consider distressed, which would most likely result from
prolonged weakness in oil prices and weak capital market
conditions. In addition, we could lower the rating if the company's
liquidity becomes less than adequate, which would most likely occur
if it does not address its 2021 maturity in a timely manner,
resulting in its credit facility's maturity springing forward to
December 2020, or if the elected commitment on its credit facility
is reduced materially," S&P said.

"We could raise the rating if the company can secure a more
permanent and timely refinancing of its 2021 debt maturity through
a transaction we do not consider to be distressed, while
maintaining adequate liquidity and FFO to debt above 12%," S&P
said.


WINDSTREAM HOLDINGS: Enters Into Amendment to Plan Support Deal
---------------------------------------------------------------
Windstream on March 9, 2020, disclosed that it has entered into an
amendment to its previously announced Plan Support Agreement (the
"Amended PSA") expanding the scope of participants who may
participate in the "priority" tranche of the rights offering by
becoming parties to the Amended PSA and supporting the Company's
comprehensive financial restructuring.

The Amended PSA provides for increased access to the "priority"
tranche of the contemplated rights offering to holders of first
lien claims who were not previously parties to the Plan Support
Agreement when it was first executed on March 2, 2020.  Holders of
first lien claims that did not previously execute the Plan Support
Agreement will now have until March 13, 2020 to elect to become
parties to the Amended PSA, and will then be eligible to
participate on a "first come, first served" basis in up to $51
million of the "priority" tranche of the rights offering, allowing
for expanded consensus in favor of the PSA.  Only holders of up to
$430 million in first lien claims may participate in the Amended
PSA, though that cap may be increased in the sole discretion of the
backstop parties in consultation with the Company.

As previously announced, Windstream intends to file its chapter 11
plan of reorganization, with its proposed new capital structure, to
the court for approval as soon as possible with a target of by the
end of March.  The company expects to emerge from restructuring
mid-year, subject to timing of court and regulatory approvals.

Windstream voluntarily filed for Chapter 11 reorganization in the
U.S. Bankruptcy Court for the Southern District of New York on Feb.
25, 2019.  Windstream is continuing to operate in the normal course
during the financial restructuring process.

                   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.



YINGLI GREEN: Four Independent Directors Resign
-----------------------------------------------
Mr. Iain Ferguson Bruce has resigned as an independent member of
Yingli Green Energy Holding Company Limited's board of directors,
the chairperson of the audit committee, compensation committee and
the special committee.  Mr. Ming Huang and Mr. Zheng Xue resigned
as independent members of the Company's board of directors and
members of the audit committee, compensation committee and the
special committee.  Mr. Junmin Liu resigned as an independent
member of the Company's board of directors and a member of the
special committee.  The Company said the resignations were
effective from March 6, 2020 and were due to personal reasons.  In
addition, the remaining three directors will continue to form the
board of directors to perform its duties.

                     About Yingli Green Energy

Yingli Green Energy Holding Company Limited, known as "Yingli
Solar," is a solar panel manufacturer.  Yingli Green Energy's
manufacturing covers the photovoltaic value chain from ingot
casting and wafering through solar cell production and solar panel
assembly.  Yingli Green Energy is headquartered in Baoding, China.
For more information, please visit www.yinglisolar.com and join the
conversation on Facebook, Twitter and Weibo.

Yingli Green reported a net loss of RMB1.65 billion for the year
ended Dec. 31, 2018, compared to a net loss of RMB3.45 billion for
the year ended Dec. 31, 2017.  As of Dec. 31, 2018, the Company had
RMB8.60 billion in total assets, RMB20.92 billion in total
liabilities, and a total shareholders' deficit of RMB12.31
billion.

PricewaterhouseCoopers Zhong Tian LLP, in Shanghai, the People's
Republic of China, the Company's auditor since 2014, issued a
"going concern" qualification in its report dated April 30, 2019,
on the Company's consolidated financial statements for the year
ended Dec. 31, 2018, stating that facts and circumstances including
accumulated deficits and recurring losses from operations, negative
working capital, uncertainties regarding the repayment of financing
obligations and progress of debt restructuring plan raise
substantial doubt about the Company's ability to continue as a
going concern.


ZUBRAS ELECTRIC:Taps Vincent Serafino as Special Counsel
--------------------------------------------------------
Zubras Electric, Inc. seeks authority from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Vincent Serafino
Geary Waddell Jenevin, PC as its special counsel.

The firm will assist the Debtor in legal construction matters,
including in asserting its lien and collection rights against
Tegrity Contractors, Inc., a general contractor for which the
Debtor used to do work and which owes a substantial amount to the
Debtor.

The firm's hourly rates are:

     Partners               $300
     Non-partner Lawyers    $200 - $275
     Paralegals/Law Clerks  $100 - $150

Vincent Serafino is a "disinterested person" within the meaning of
Section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     David M. Kleiman, Esq.
     Vincent Serafino Geary Waddell Jenevin, PC
     1601 Elm Street, Suite 4100
     Dallas, Texas 75201
     Tel: (214) 979-7446
     Fax: (214) 979-7402

                       About Zubras Electric

Zubras Electric, Inc. -- http://www.zubraselectric.com/-- has been
in the electrical contracting business since 1995.  It provides all
aspects of electrical repairs for both residential and commercial
clients within the Dallas and Ft. Worth Metroplex areas.

Zubras Electric sought Chapter 11 protection (Bankr. N.D. Texas
Case No. 19-32690) on Aug. 13, 2019, in Dallas.  The case is
jointly administered with the Chapter 11 case (Bankr. N.D. Texas
Case No. 19-32753) filed by Zubras Electric President Simon Esthel
Zubras and Phyllis Marie Zubras.

The Debtor disclosed $500,000 to $1 million in assets and $1
million to $10 million in liabilities.

Judge Stacey G. Jernigan presides over the case.  The Debtor tapped
Melissa S. Hayward, Esq., at Hayward & Associates PLLC, as its
legal counsel.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                               Total
                                              Share-       Total
                                    Total   Holders'     Working
                                   Assets     Equity     Capital
  Company         Ticker             ($MM)      ($MM)       ($MM)
  -------         ------           ------   --------     -------
ABBVIE INC        ABBV US        89,115.0   (8,172.0)   33,934.0
ABBVIE INC        4AB TE         89,115.0   (8,172.0)   33,934.0
ABBVIE INC        ABBV AV        89,115.0   (8,172.0)   33,934.0
ABBVIE INC        ABBVEUR EU     89,115.0   (8,172.0)   33,934.0
ABBVIE INC        4AB GZ         89,115.0   (8,172.0)   33,934.0
ABBVIE INC        4AB TH         89,115.0   (8,172.0)   33,934.0
ABBVIE INC        4AB QT         89,115.0   (8,172.0)   33,934.0
ABBVIE INC        4AB GR         89,115.0   (8,172.0)   33,934.0
ABBVIE INC        ABBV SW        89,115.0   (8,172.0)   33,934.0
ABBVIE INC        ABBV* MM       89,115.0   (8,172.0)   33,934.0
ABBVIE INC-BDR    ABBV34 BZ      89,115.0   (8,172.0)   33,934.0
ABSOLUTE SOFTWRE  ALSWF US          105.1      (46.5)      (26.7)
ABSOLUTE SOFTWRE  ABT CN            105.1      (46.5)      (26.7)
ABSOLUTE SOFTWRE  OU1 GR            105.1      (46.5)      (26.7)
ABSOLUTE SOFTWRE  ABT2EUR EU        105.1      (46.5)      (26.7)
ACCELERATE DIAGN  1A8 GR            134.4       (7.4)      113.7
ACCELERATE DIAGN  AXDX US           134.4       (7.4)      113.7
ACCELERATE DIAGN  AXDX* MM          134.4       (7.4)      113.7
ADAPTHEALTH CORP  AHCO US           547.0      (29.2)       31.2
ADVANZ PHARMA CO  ADVZ CN         1,593.8      (11.0)      246.2
ADVANZ PHARMA CO  CXRXF US        1,593.8      (11.0)      246.2
ADVANZ PHARMA CO  3ZJ GR          1,593.8      (11.0)      246.2
ADVANZ PHARMA CO  CXREUR EU       1,593.8      (11.0)      246.2
AGILITI INC       AGLY US           745.0      (67.7)       17.3
AMER RESTAUR-LP   ICTPU US           33.5       (4.0)       (6.2)
AMERICA'S CAR-MA  CRMT US           597.9     (246.7)      425.9
AMERICA'S CAR-MA  HC9 GR            597.9     (246.7)      425.9
AMERICA'S CAR-MA  CRMTEUR EU        597.9     (246.7)      425.9
AMERICAN AIR-BDR  AALL34 BZ      59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  AAL TE         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  A1G SW         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  AAL US         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  AAL* MM        59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  A1G GR         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  A1G TH         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  A1G GZ         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  AAL11EUR EU    59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  AAL AV         59,995.0     (118.0)  (10,105.0)
AMERICAN AIRLINE  A1G QT         59,995.0     (118.0)  (10,105.0)
AMYRIS INC        AMRS US           128.1     (208.1)     (103.8)
AMYRIS INC        3A01 GR           128.1     (208.1)     (103.8)
AMYRIS INC        3A01 TH           128.1     (208.1)     (103.8)
AMYRIS INC        AMRSEUR EU        128.1     (208.1)     (103.8)
AMYRIS INC        3A01 QT           128.1     (208.1)     (103.8)
AUTODESK I - BDR  A1UT34 BZ       6,179.3     (139.1)     (559.9)
AUTODESK INC      AUD GR          6,179.3     (139.1)     (559.9)
AUTODESK INC      ADSK US         6,179.3     (139.1)     (559.9)
AUTODESK INC      AUD TH          6,179.3     (139.1)     (559.9)
AUTODESK INC      ADSKEUR EU      6,179.3     (139.1)     (559.9)
AUTODESK INC      ADSK TE         6,179.3     (139.1)     (559.9)
AUTODESK INC      AUD GZ          6,179.3     (139.1)     (559.9)
AUTODESK INC      ADSK AV         6,179.3     (139.1)     (559.9)
AUTODESK INC      ADSK* MM        6,179.3     (139.1)     (559.9)
AUTODESK INC      AUD QT          6,179.3     (139.1)     (559.9)
AUTOZONE INC      AZ5 TH         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZ5 GR         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZO US         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZ5 GZ         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZO AV         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZ5 TE         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZO* MM        12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZOEUR EU      12,863.7   (1,711.1)     (479.0)
AUTOZONE INC      AZ5 QT         12,863.7   (1,711.1)     (479.0)
AUTOZONE INC-BDR  AZOI34 BZ      12,863.7   (1,711.1)     (479.0)
AVID TECHNOLOGY   AVID US           266.2     (172.9)      (17.8)
AVID TECHNOLOGY   AVD GR            266.2     (172.9)      (17.8)
BABCOCK & WILCOX  BW US             672.6     (290.1)     (160.6)
BENEFITFOCUS INC  BTF GR            331.7      (25.6)      110.6
BENEFITFOCUS INC  BNFT US           331.7      (25.6)      110.6
BENEFITFOCUS INC  BNFTEUR EU        331.7      (25.6)      110.6
BEYONDSPRING INC  BYSI US            34.1       22.3        21.9
BIOCRYST PHARM    BO1 TH            175.3     (840.6)       (3.4)
BIOCRYST PHARM    BCRX US           175.3     (840.6)       (3.4)
BIOCRYST PHARM    BO1 GR            175.3     (840.6)       (3.4)
BIOCRYST PHARM    BCRX* MM          175.3     (840.6)       (3.4)
BIOCRYST PHARM    BO1 QT            175.3     (840.6)       (3.4)
BIOCRYST PHARM    BCRXEUR EU        175.3     (840.6)       (3.4)
BIOHAVEN PHARMAC  2VN TH            344.3       (7.4)      262.1
BIOHAVEN PHARMAC  BHVN US           344.3       (7.4)      262.1
BIOHAVEN PHARMAC  2VN GR            344.3       (7.4)      262.1
BIOHAVEN PHARMAC  BHVNEUR EU        344.3       (7.4)      262.1
BJ'S WHOLESALE C  BJ US           5,269.8      (54.3)     (441.4)
BJ'S WHOLESALE C  8BJ GR          5,269.8      (54.3)     (441.4)
BJ'S WHOLESALE C  8BJ TH          5,269.8      (54.3)     (441.4)
BJ'S WHOLESALE C  8BJ QT          5,269.8      (54.3)     (441.4)
BLOOM ENERGY C-A  1ZB TH          1,169.9      (11.1)      196.6
BLOOM ENERGY C-A  BE US           1,169.9      (11.1)      196.6
BLOOM ENERGY C-A  1ZB GR          1,169.9      (11.1)      196.6
BLOOM ENERGY C-A  BE1EUR EU       1,169.9      (11.1)      196.6
BLOOM ENERGY C-A  1ZB QT          1,169.9      (11.1)      196.6
BLUE BIRD CORP    BLBD US           360.9      (67.9)       29.9
BOEING CO-BDR     BOEI34 BZ     133,625.0   (8,300.0)    4,917.0
BOEING CO-CED     BA AR         133,625.0   (8,300.0)    4,917.0
BOEING CO-CED     BAD AR        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA TE         133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BCO GR        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BAEUR EU      133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA EU         133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BOE LN        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BCO TH        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BOEI BB       133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA US         133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA SW         133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA* MM        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BAUSD SW      133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BCO GZ        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA AV         133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BCO QT        133,625.0   (8,300.0)    4,917.0
BOEING CO/THE     BA CI         133,625.0   (8,300.0)    4,917.0
BOMBARDIER INC-B  BBDBN MM       24,972.0   (5,911.0)   (1,832.0)
BRAINSTORM CELL   BCLI US             6.5      (12.2)      (14.3)
BRAINSTORM CELL   GHDN GR             6.5      (12.2)      (14.3)
BRAINSTORM CELL   BCLIEUR EU          6.5      (12.2)      (14.3)
BRAINSTORM CELL   GHDN TH             6.5      (12.2)      (14.3)
BRAINSTORM CELL   GHDN GZ             6.5      (12.2)      (14.3)
BRINKER INTL      BKJ GR          2,503.7     (568.9)     (328.1)
BRINKER INTL      EAT US          2,503.7     (568.9)     (328.1)
BRINKER INTL      BKJ QT          2,503.7     (568.9)     (328.1)
BRINKER INTL      EAT2EUR EU      2,503.7     (568.9)     (328.1)
BRP INC/CA-SUB V  B15A GR         3,804.7     (558.4)     (140.4)
BRP INC/CA-SUB V  DOOO US         3,804.7     (558.4)     (140.4)
BRP INC/CA-SUB V  DOOEUR EU       3,804.7     (558.4)     (140.4)
BRP INC/CA-SUB V  B15A GZ         3,804.7     (558.4)     (140.4)
BRP INC/CA-SUB V  DOO CN          3,804.7     (558.4)     (140.4)
CADIZ INC         CDZI US            73.5      (86.6)       13.3
CADIZ INC         2ZC GR             73.5      (86.6)       13.3
CADIZ INC         CDZIEUR EU         73.5      (86.6)       13.3
CAMPING WORLD-A   CWHEUR EU       3,376.2     (159.2)      394.7
CAMPING WORLD-A   C83 GR          3,376.2     (159.2)      394.7
CAMPING WORLD-A   C83 TH          3,376.2     (159.2)      394.7
CAMPING WORLD-A   C83 QT          3,376.2     (159.2)      394.7
CAMPING WORLD-A   CWH US          3,376.2     (159.2)      394.7
CASTLE BIOSCIENC  CSTL US           113.2       82.3       100.6
CATASYS INC       CATS US            24.5      (17.7)       11.5
CATASYS INC       HY1N GR            24.5      (17.7)       11.5
CATASYS INC       CATSEUR EU         24.5      (17.7)       11.5
CATASYS INC       HY1N GZ            24.5      (17.7)       11.5
CDK GLOBAL INC    CDK US          2,935.9     (627.0)      314.0
CDK GLOBAL INC    C2G QT          2,935.9     (627.0)      314.0
CDK GLOBAL INC    CDK* MM         2,935.9     (627.0)      314.0
CDK GLOBAL INC    C2G TH          2,935.9     (627.0)      314.0
CDK GLOBAL INC    CDKEUR EU       2,935.9     (627.0)      314.0
CDK GLOBAL INC    C2G GR          2,935.9     (627.0)      314.0
CEDAR FAIR LP     7CF GR          2,581.1      (10.0)      (30.0)
CEDAR FAIR LP     FUN US          2,581.1      (10.0)      (30.0)
CEDAR FAIR LP     FUN1EUR EU      2,581.1      (10.0)      (30.0)
CHEWY INC- CL A   CHWY US           858.7     (389.5)     (445.2)
CHOICE HOTELS     CZH GR          1,386.7      (23.5)      (89.3)
CHOICE HOTELS     CHH US          1,386.7      (23.5)      (89.3)
CINCINNATI BELL   CBB US          2,653.8     (140.0)     (119.7)
CINCINNATI BELL   CIB1 GR         2,653.8     (140.0)     (119.7)
CINCINNATI BELL   CBBEUR EU       2,653.8     (140.0)     (119.7)
CLOVIS ONCOLOGY   C6O GR            669.6     (174.3)      233.4
CLOVIS ONCOLOGY   CLVS US           669.6     (174.3)      233.4
CLOVIS ONCOLOGY   C6O QT            669.6     (174.3)      233.4
CLOVIS ONCOLOGY   C6O TH            669.6     (174.3)      233.4
CLOVIS ONCOLOGY   CLVSEUR EU        669.6     (174.3)      233.4
COGENT COMMUNICA  CCOI US           932.1     (203.7)      386.0
COGENT COMMUNICA  OGM1 GR           932.1     (203.7)      386.0
COGENT COMMUNICA  CCOIEUR EU        932.1     (203.7)      386.0
COMMUNITY HEALTH  CYH US         15,609.0   (1,639.0)    1,145.0
COMMUNITY HEALTH  CG5 GR         15,609.0   (1,639.0)    1,145.0
COMMUNITY HEALTH  CG5 QT         15,609.0   (1,639.0)    1,145.0
COMMUNITY HEALTH  CYH1EUR EU     15,609.0   (1,639.0)    1,145.0
COMMUNITY HEALTH  CG5 TH         15,609.0   (1,639.0)    1,145.0
CORO GLOBAL INC   CGLO US             0.2       (0.2)       (0.2)
CYTOKINETICS INC  CYTK US           289.8      (10.9)      207.7
CYTOKINETICS INC  KK3A GR           289.8      (10.9)      207.7
CYTOKINETICS INC  KK3A TH           289.8      (10.9)      207.7
CYTOKINETICS INC  CYTKEUR EU        289.8      (10.9)      207.7
CYTOKINETICS INC  KK3A QT           289.8      (10.9)      207.7
DELEK LOGISTICS   DKL US            744.4     (151.1)       (1.5)
DELEK LOGISTICS   D6L GR            744.4     (151.1)       (1.5)
DENNY'S CORP      DENN US           460.4     (138.1)      (42.8)
DENNY'S CORP      DENNEUR EU        460.4     (138.1)      (42.8)
DENNY'S CORP      DE8 GR            460.4     (138.1)      (42.8)
DIEBOLD NIXDORF   DBD SW          3,790.6     (506.3)      292.4
DIEBOLD NIXDORF   DBD GR          3,790.6     (506.3)      292.4
DIEBOLD NIXDORF   DBD US          3,790.6     (506.3)      292.4
DIEBOLD NIXDORF   DBDEUR EU       3,790.6     (506.3)      292.4
DIEBOLD NIXDORF   DLD TH          3,790.6     (506.3)      292.4
DIEBOLD NIXDORF   DLD QT          3,790.6     (506.3)      292.4
DINE BRANDS GLOB  DIN US          2,049.5     (241.8)      (11.0)
DINE BRANDS GLOB  IHP GR          2,049.5     (241.8)      (11.0)
DOCEBO INC        DCBO CN            20.3      (18.6)      (12.9)
DOLLARAMA INC     DOL CN          3,696.2     (112.7)      (28.1)
DOLLARAMA INC     DR3 GR          3,696.2     (112.7)      (28.1)
DOLLARAMA INC     DLMAF US        3,696.2     (112.7)      (28.1)
DOLLARAMA INC     DR3 GZ          3,696.2     (112.7)      (28.1)
DOLLARAMA INC     DOLEUR EU       3,696.2     (112.7)      (28.1)
DOLLARAMA INC     DR3 TH          3,696.2     (112.7)      (28.1)
DOLLARAMA INC     DR3 QT          3,696.2     (112.7)      (28.1)
DOMINO'S PIZZA    EZV GR          1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    DPZ US          1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    EZV TH          1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    EZV SW          1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    DPZEUR EU       1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    EZV GZ          1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    DPZ AV          1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    DPZ* MM         1,382.1   (3,415.8)      333.8
DOMINO'S PIZZA    EZV QT          1,382.1   (3,415.8)      333.8
DOMO INC- CL B    DOMO US           217.9      (25.2)       38.6
DOMO INC- CL B    1ON GR            217.9      (25.2)       38.6
DOMO INC- CL B    1ON GZ            217.9      (25.2)       38.6
DOMO INC- CL B    DOMOEUR EU        217.9      (25.2)       38.6
DOMO INC- CL B    1ON TH            217.9      (25.2)       38.6
DUNKIN' BRANDS G  DNKN US         3,920.0     (588.0)      324.9
DUNKIN' BRANDS G  2DB GR          3,920.0     (588.0)      324.9
DUNKIN' BRANDS G  2DB TH          3,920.0     (588.0)      324.9
DUNKIN' BRANDS G  2DB GZ          3,920.0     (588.0)      324.9
DUNKIN' BRANDS G  DNKNEUR EU      3,920.0     (588.0)      324.9
DUNKIN' BRANDS G  2DB QT          3,920.0     (588.0)      324.9
EMISPHERE TECH    EMIS US             5.2     (155.3)       (1.4)
FRONTDOOR IN      FTDR US         1,250.0     (179.0)       97.0
FRONTDOOR IN      3I5 GR          1,250.0     (179.0)       97.0
FRONTDOOR IN      FTDREUR EU      1,250.0     (179.0)       97.0
G1 THERAPEUTICS   G1H TH            284.8     (336.9)      281.8
G1 THERAPEUTICS   GTHX US           284.8     (336.9)      281.8
G1 THERAPEUTICS   G1H GR            284.8     (336.9)      281.8
G1 THERAPEUTICS   GTHXEUR EU        284.8     (336.9)      281.8
GOLDEN STAR RES   GSC CN            374.1      (32.1)      (16.6)
GOOSEHEAD INSU-A  GSHD US            44.4      (27.9)        7.6
GOOSEHEAD INSU-A  2OX GR             44.4      (27.9)        7.6
GOOSEHEAD INSU-A  GSHDEUR EU         44.4      (27.9)        7.6
GRAFTECH INTERNA  EAF US          1,526.2     (691.1)      462.4
GRAFTECH INTERNA  G6G GR          1,526.2     (691.1)      462.4
GRAFTECH INTERNA  G6G TH          1,526.2     (691.1)      462.4
GRAFTECH INTERNA  EAFEUR EU       1,526.2     (691.1)      462.4
GRAFTECH INTERNA  G6G QT          1,526.2     (691.1)      462.4
GRAFTECH INTERNA  G6G GZ          1,526.2     (691.1)      462.4
GREEN PLAINS PAR  GPP US            105.7      (75.7)     (138.4)
GREEN PLAINS PAR  8GP GR            105.7      (75.7)     (138.4)
GREENSKY INC-A    GSKY US           951.0      (54.9)      285.5
H&R BLOCK INC     HRB TH          3,452.4     (318.4)      (35.7)
H&R BLOCK INC     HRB US          3,452.4     (318.4)      (35.7)
H&R BLOCK INC     HRB GR          3,452.4     (318.4)      (35.7)
H&R BLOCK INC     HRB QT          3,452.4     (318.4)      (35.7)
H&R BLOCK INC     HRBEUR EU       3,452.4     (318.4)      (35.7)
HANGER INC        HNGR US           801.4      (14.2)       95.2
HANGER INC        HO8 GR            801.4      (14.2)       95.2
HANGER INC        HNGREUR EU        801.4      (14.2)       95.2
HCA HEALTHC-BDR   H1CA34 BZ      45,058.0     (565.0)    3,439.0
HCA HEALTHCARE I  2BH GR         45,058.0     (565.0)    3,439.0
HCA HEALTHCARE I  2BH TH         45,058.0     (565.0)    3,439.0
HCA HEALTHCARE I  HCA US         45,058.0     (565.0)    3,439.0
HCA HEALTHCARE I  HCA* MM        45,058.0     (565.0)    3,439.0
HCA HEALTHCARE I  2BH TE         45,058.0     (565.0)    3,439.0
HCA HEALTHCARE I  HCAEUR EU      45,058.0     (565.0)    3,439.0
HERBALIFE NUTRIT  HOO GR          2,678.6     (390.0)      523.8
HERBALIFE NUTRIT  HLF US          2,678.6     (390.0)      523.8
HERBALIFE NUTRIT  HOO GZ          2,678.6     (390.0)      523.8
HERBALIFE NUTRIT  HLFEUR EU       2,678.6     (390.0)      523.8
HERBALIFE NUTRIT  HOO QT          2,678.6     (390.0)      523.8
HEWLETT-CEDEAR    HPQ AR         31,656.0   (1,634.0)   (6,390.0)
HEWLETT-CEDEAR    HPQC AR        31,656.0   (1,634.0)   (6,390.0)
HILTON WORLD-BDR  H1LT34 BZ      14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HLT US         14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HI91 TH        14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HI91 GR        14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HLTEUR EU      14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HLT* MM        14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HLTW AV        14,957.0     (472.0)     (778.0)
HILTON WORLDWIDE  HI91 TE        14,957.0     (472.0)     (778.0)
HOME DEPOT - BDR  HOME34 BZ      51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HD TE          51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HDI TH         51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HDI GR         51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HD US          51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HD* MM         51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HD SW          51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HDUSD SW       51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HDI GZ         51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HD AV          51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    0R1G LN        51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HDEUR EU       51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HDI QT         51,236.0   (3,116.0)    1,435.0
HOME DEPOT INC    HD CI          51,236.0   (3,116.0)    1,435.0
HOME DEPOT-CED    HDD AR         51,236.0   (3,116.0)    1,435.0
HOME DEPOT-CED    HDC AR         51,236.0   (3,116.0)    1,435.0
HOME DEPOT-CED    HD AR          51,236.0   (3,116.0)    1,435.0
HP COMPANY-BDR    HPQB34 BZ      31,656.0   (1,634.0)   (6,390.0)
HP INC            7HP TH         31,656.0   (1,634.0)   (6,390.0)
HP INC            7HP GR         31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQ US         31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQ TE         31,656.0   (1,634.0)   (6,390.0)
HP INC            0J2E LI        31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQ* MM        31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQ SW         31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQUSD SW      31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQEUR EU      31,656.0   (1,634.0)   (6,390.0)
HP INC            7HP GZ         31,656.0   (1,634.0)   (6,390.0)
HP INC            HWP QT         31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQ AV         31,656.0   (1,634.0)   (6,390.0)
HP INC            HPQ CI         31,656.0   (1,634.0)   (6,390.0)
IAA INC           IAA US          2,079.9     (186.9)      181.7
IAA INC           3NI GR          2,079.9     (186.9)      181.7
IAA INC           IAA-WEUR EU     2,079.9     (186.9)      181.7
IGM BIOSCIENCES   IGMS US           269.9      254.6       241.7
IGM BIOSCIENCES   1K0 GR            269.9      254.6       241.7
IGM BIOSCIENCES   IGMSEUR EU        269.9      254.6       241.7
IGM BIOSCIENCES   1K0 GZ            269.9      254.6       241.7
IMMUNOGEN INC     IMU GR            235.7      (76.1)      158.3
IMMUNOGEN INC     IMGN US           235.7      (76.1)      158.3
IMMUNOGEN INC     IMU TH            235.7      (76.1)      158.3
IMMUNOGEN INC     IMU GZ            235.7      (76.1)      158.3
IMMUNOGEN INC     IMGNEUR EU        235.7      (76.1)      158.3
IMMUNOGEN INC     IMGN* MM          235.7      (76.1)      158.3
IMMUNOGEN INC     IMU QT            235.7      (76.1)      158.3
INSEEGO CORP      INO TH            158.7      (38.3)     (119.3)
INSEEGO CORP      INO QT            158.7      (38.3)     (119.3)
INSEEGO CORP      INSG US           158.7      (38.3)     (119.3)
INSEEGO CORP      INO GR            158.7      (38.3)     (119.3)
INSEEGO CORP      INSGEUR EU        158.7      (38.3)     (119.3)
INSEEGO CORP      INO GZ            158.7      (38.3)     (119.3)
IRONWOOD PHARMAC  IRWD US           402.7      (93.3)      265.9
IRONWOOD PHARMAC  I76 GR            402.7      (93.3)      265.9
IRONWOOD PHARMAC  I76 TH            402.7      (93.3)      265.9
IRONWOOD PHARMAC  I76 QT            402.7      (93.3)      265.9
IRONWOOD PHARMAC  IRWDEUR EU        402.7      (93.3)      265.9
JACK IN THE BOX   JBX GR          1,690.3     (841.2)     (196.0)
JACK IN THE BOX   JACK US         1,690.3     (841.2)     (196.0)
JACK IN THE BOX   JBX GZ          1,690.3     (841.2)     (196.0)
JACK IN THE BOX   JBX QT          1,690.3     (841.2)     (196.0)
JACK IN THE BOX   JACK1EUR EU     1,690.3     (841.2)     (196.0)
JOSEMARIA RESOUR  JOSE SS            18.7      (16.4)      (20.9)
JOSEMARIA RESOUR  NGQSEK EU          18.7      (16.4)      (20.9)
JOSEMARIA RESOUR  JOSES EB           18.7      (16.4)      (20.9)
JOSEMARIA RESOUR  JOSES IX           18.7      (16.4)      (20.9)
JOSEMARIA RESOUR  JOSES I2           18.7      (16.4)      (20.9)
KINIKSA PHARMA-A  KNSA US           254.5     (356.1)      240.8
L BRANDS INC      LTD GR         10,125.3   (1,495.0)      872.3
L BRANDS INC      LTD TH         10,125.3   (1,495.0)      872.3
L BRANDS INC      LB US          10,125.3   (1,495.0)      872.3
L BRANDS INC      LBRA AV        10,125.3   (1,495.0)      872.3
L BRANDS INC      LBEUR EU       10,125.3   (1,495.0)      872.3
L BRANDS INC      LB* MM         10,125.3   (1,495.0)      872.3
L BRANDS INC      LTD QT         10,125.3   (1,495.0)      872.3
L BRANDS INC-BDR  LBRN34 BZ      10,125.3   (1,495.0)      872.3
LA JOLLA PHARM    LJPC US           132.2      (56.0)       72.9
LA JOLLA PHARM    LJPP TH           132.2      (56.0)       72.9
LENNOX INTL INC   LXI GR          2,034.9     (170.2)      118.2
LENNOX INTL INC   LII US          2,034.9     (170.2)      118.2
LENNOX INTL INC   LXI TH          2,034.9     (170.2)      118.2
LENNOX INTL INC   LII* MM         2,034.9     (170.2)      118.2
LENNOX INTL INC   LII1EUR EU      2,034.9     (170.2)      118.2
MASCO CORP        MSQ TH          5,027.0      (56.0)    1,163.0
MASCO CORP        MAS* MM         5,027.0      (56.0)    1,163.0
MASCO CORP        MSQ GZ          5,027.0      (56.0)    1,163.0
MASCO CORP        MAS US          5,027.0      (56.0)    1,163.0
MASCO CORP        MSQ GR          5,027.0      (56.0)    1,163.0
MASCO CORP        MSQ QT          5,027.0      (56.0)    1,163.0
MASCO CORP        MAS1EUR EU      5,027.0      (56.0)    1,163.0
MASCO CORP-BDR    M1AS34 BZ       5,027.0      (56.0)    1,163.0
MCDONALD'S CORP   TCXMCD AU      47,510.8   (8,210.3)      (63.1)
MCDONALDS - BDR   MCDC34 BZ      47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCD TE         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MDO TH         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCD SW         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCD US         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MDO GR         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCD* MM        47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCDUSD SW      47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCDEUR EU      47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MDO GZ         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCD AV         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    0R16 LN        47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MDO QT         47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCDUSD EU      47,510.8   (8,210.3)      (63.1)
MCDONALDS CORP    MCD CI         47,510.8   (8,210.3)      (63.1)
MCDONALDS-CEDEAR  MCD AR         47,510.8   (8,210.3)      (63.1)
MCDONALDS-CEDEAR  MCDC AR        47,510.8   (8,210.3)      (63.1)
MCDONALDS-CEDEAR  MCDD AR        47,510.8   (8,210.3)      (63.1)
MERCER PARK BR-A  BRND/A/U CN       408.6       (2.8)        4.1
MICHAELS COS INC  MIK US          3,845.1   (1,631.8)      259.2
MICHAELS COS INC  MIM GR          3,845.1   (1,631.8)      259.2
MICHAELS COS INC  MIKEUR EU       3,845.1   (1,631.8)      259.2
MILESTONE MEDICA  MMD PW              1.3      (12.4)      (13.3)
MILESTONE MEDICA  MMDPLN EU           1.3      (12.4)      (13.3)
MOTOROLA SOL-BDR  M1SI34 BZ      10,642.0     (683.0)      739.0
MOTOROLA SOL-CED  MSI AR         10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MTLA TH        10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MTLA GR        10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MOT TE         10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MSI US         10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MSI1EUR EU     10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MTLA GZ        10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MOSI AV        10,642.0     (683.0)      739.0
MOTOROLA SOLUTIO  MTLA QT        10,642.0     (683.0)      739.0
MSCI INC          3HM GR          4,204.4      (76.7)    1,181.0
MSCI INC          MSCI US         4,204.4      (76.7)    1,181.0
MSCI INC          3HM SW          4,204.4      (76.7)    1,181.0
MSCI INC          3HM QT          4,204.4      (76.7)    1,181.0
MSCI INC          3HM GZ          4,204.4      (76.7)    1,181.0
MSCI INC          MSCI* MM        4,204.4      (76.7)    1,181.0
MSCI INC-BDR      M1SC34 BZ       4,204.4      (76.7)    1,181.0
MSG NETWORKS- A   MSGN US           784.8     (623.0)      212.8
MSG NETWORKS- A   1M4 QT            784.8     (623.0)      212.8
MSG NETWORKS- A   MSGNEUR EU        784.8     (623.0)      212.8
MSG NETWORKS- A   1M4 GR            784.8     (623.0)      212.8
MSG NETWORKS- A   1M4 TH            784.8     (623.0)      212.8
N/A               BJEUR EU        5,269.8      (54.3)     (441.4)
NATHANS FAMOUS    NATH US           104.9      (64.2)       77.8
NATHANS FAMOUS    NFA GR            104.9      (64.2)       77.8
NATHANS FAMOUS    NATHEUR EU        104.9      (64.2)       77.8
NATIONAL CINEMED  XWM GR          1,130.0     (121.2)      134.8
NATIONAL CINEMED  NCMI US         1,130.0     (121.2)      134.8
NATIONAL CINEMED  NCMIEUR EU      1,130.0     (121.2)      134.8
NAVISTAR INTL     IHR TH          6,363.0   (3,739.0)    1,256.0
NAVISTAR INTL     NAVEUR EU       6,363.0   (3,739.0)    1,256.0
NAVISTAR INTL     NAV US          6,363.0   (3,739.0)    1,256.0
NAVISTAR INTL     IHR GR          6,363.0   (3,739.0)    1,256.0
NAVISTAR INTL     IHR QT          6,363.0   (3,739.0)    1,256.0
NAVISTAR INTL     IHR GZ          6,363.0   (3,739.0)    1,256.0
NESCO HOLDINGS I  NSCO US           739.0      (15.8)       28.3
NEUROBO PHARMACE  NRBO US             2.0       (1.0)       (1.0)
NEW ENG RLTY-LP   NEN US            243.7      (38.2)        -
NOVAVAX INC       NVV1 TH           164.8     (189.8)       67.4
NOVAVAX INC       NVV1 GZ           164.8     (189.8)       67.4
NOVAVAX INC       NVV1 GR           164.8     (189.8)       67.4
NOVAVAX INC       NVAX US           164.8     (189.8)       67.4
NOVAVAX INC       NVAXEUR EU        164.8     (189.8)       67.4
NUNZIA PHARMACEU  NUNZ US             0.1       (3.2)       (2.5)
NUTANIX INC - A   0NU SW          1,863.3      (66.1)      467.0
NUTANIX INC - A   0NU GZ          1,863.3      (66.1)      467.0
NUTANIX INC - A   0NU GR          1,863.3      (66.1)      467.0
NUTANIX INC - A   0NU TH          1,863.3      (66.1)      467.0
NUTANIX INC - A   NTNXEUR EU      1,863.3      (66.1)      467.0
NUTANIX INC - A   0NU QT          1,863.3      (66.1)      467.0
NUTANIX INC - A   NTNX US         1,863.3      (66.1)      467.0
OMEROS CORP       OMER US           137.0     (109.0)       48.3
OMEROS CORP       3O8 GR            137.0     (109.0)       48.3
OMEROS CORP       3O8 QT            137.0     (109.0)       48.3
OMEROS CORP       3O8 TH            137.0     (109.0)       48.3
OMEROS CORP       OMEREUR EU        137.0     (109.0)       48.3
OPTIVA INC        OPT CN             87.7      (16.1)       18.5
PAPA JOHN'S INTL  PZZA US           730.7      (59.7)      (26.4)
PAPA JOHN'S INTL  PP1 GR            730.7      (59.7)      (26.4)
PAPA JOHN'S INTL  PZZAEUR EU        730.7      (59.7)      (26.4)
PAPA JOHN'S INTL  PP1 GZ            730.7      (59.7)      (26.4)
PAR PACIFIC HOLD  61P GR          2,652.9     (115.9)      (23.8)
PAR PACIFIC HOLD  PARR US         2,652.9     (115.9)      (23.8)
PARATEK PHARMACE  N4CN GR           252.8      (39.7)      220.2
PARATEK PHARMACE  N4CN TH           252.8      (39.7)      220.2
PARATEK PHARMACE  PRTK US           252.8      (39.7)      220.2
PHATHOM PHARMACE  PHAT US            79.7     (152.5)     (129.8)
PHILIP MORRI-BDR  PHMO34 BZ      42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  4I1 TH         42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PM1 TE         42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PM1EUR EU      42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PMI SW         42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PM US          42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  4I1 GR         42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PM1CHF EU      42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PMIZ EB        42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PMIZ IX        42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  0M8V LN        42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PMOR AV        42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  4I1 GZ         42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  PM* MM         42,875.0   (9,599.0)    1,681.0
PHILIP MORRIS IN  4I1 QT         42,875.0   (9,599.0)    1,681.0
PLANET FITNESS-A  3PL QT          1,717.2     (707.8)      394.7
PLANET FITNESS-A  PLNT1EUR EU     1,717.2     (707.8)      394.7
PLANET FITNESS-A  PLNT US         1,717.2     (707.8)      394.7
PLANET FITNESS-A  3PL TH          1,717.2     (707.8)      394.7
PLANET FITNESS-A  3PL GR          1,717.2     (707.8)      394.7
POWER SOLUTIONS   PSIX US           289.9      (18.6)       (4.6)
PPD INC           PPD US          5,556.2   (2,668.1)     (288.1)
QUANTUM CORP      QMCO US           165.3     (195.5)      (16.1)
QUANTUM CORP      QNT2 GR           165.3     (195.5)      (16.1)
QUANTUM CORP      QTM1EUR EU        165.3     (195.5)      (16.1)
RADIUS HEALTH IN  RDUS US           219.2      (42.3)      141.8
RADIUS HEALTH IN  1R8 GR            219.2      (42.3)      141.8
RADIUS HEALTH IN  1R8 TH            219.2      (42.3)      141.8
RADIUS HEALTH IN  RDUSEUR EU        219.2      (42.3)      141.8
RADIUS HEALTH IN  1R8 QT            219.2      (42.3)      141.8
RECRO PHARMA INC  REPH US           110.5       (6.7)       53.7
RECRO PHARMA INC  RAH GR            110.5       (6.7)       53.7
REVLON INC-A      RVL1 GR         3,059.5   (1,227.5)      134.3
REVLON INC-A      REV US          3,059.5   (1,227.5)      134.3
REVLON INC-A      REVEUR EU       3,059.5   (1,227.5)      134.3
REVLON INC-A      RVL1 TH         3,059.5   (1,227.5)      134.3
REVLON INC-A      REV* MM         3,059.5   (1,227.5)      134.3
RH                RH US           2,362.0      (63.2)     (344.2)
RH                RH* MM          2,362.0      (63.2)     (344.2)
RH                RHEUR EU        2,362.0      (63.2)     (344.2)
RH                RS1 GR          2,362.0      (63.2)     (344.2)
RIMINI STREET IN  RMNI US           121.3     (130.1)      (99.3)
ROSETTA STONE IN  RST US            206.9      (10.6)      (66.4)
ROSETTA STONE IN  RS8 GR            206.9      (10.6)      (66.4)
ROSETTA STONE IN  RST1EUR EU        206.9      (10.6)      (66.4)
SATSUMA PHARMACE  STSA US           127.5      118.1       120.6
SATSUMA PHARMACE  1LV GR            127.5      118.1       120.6
SATSUMA PHARMACE  STSAEUR EU        127.5      118.1       120.6
SBA COMM CORP     4SB GZ          9,759.9   (3,651.0)     (714.0)
SBA COMM CORP     SBAC US         9,759.9   (3,651.0)     (714.0)
SBA COMM CORP     4SB GR          9,759.9   (3,651.0)     (714.0)
SBA COMM CORP     SBAC* MM        9,759.9   (3,651.0)     (714.0)
SBA COMM CORP     SBACEUR EU      9,759.9   (3,651.0)     (714.0)
SBA COMM CORP     4SB QT          9,759.9   (3,651.0)     (714.0)
SBA COMM CORP     SBJ TH          9,759.9   (3,651.0)     (714.0)
SBA COMMUN - BDR  S1BA34 BZ       9,759.9   (3,651.0)     (714.0)
SCIENTIFIC GAMES  TJW GZ          7,809.0   (2,108.0)      849.0
SCIENTIFIC GAMES  SGMS US         7,809.0   (2,108.0)      849.0
SCIENTIFIC GAMES  TJW GR          7,809.0   (2,108.0)      849.0
SCIENTIFIC GAMES  TJW TH          7,809.0   (2,108.0)      849.0
SEALED AIR CORP   SEE US          5,765.2     (196.2)      127.8
SEALED AIR CORP   SDA GR          5,765.2     (196.2)      127.8
SEALED AIR CORP   SEE1EUR EU      5,765.2     (196.2)      127.8
SEALED AIR CORP   SDA TH          5,765.2     (196.2)      127.8
SEALED AIR CORP   SDA QT          5,765.2     (196.2)      127.8
SELECTA BIOSCIEN  1S7 GR             39.5       (4.9)        6.6
SELECTA BIOSCIEN  SELBEUR EU         39.5       (4.9)        6.6
SELECTA BIOSCIEN  SELB US            39.5       (4.9)        6.6
SERES THERAPEUTI  MCRB US           132.4      (48.3)       54.2
SHELL MIDSTREAM   SHLX US         2,019.0     (749.0)      313.0
SHELL MIDSTREAM   49M GR          2,019.0     (749.0)      313.0
SHELL MIDSTREAM   49M TH          2,019.0     (749.0)      313.0
SIRIUS XM HO-BDR  SRXM34 BZ      11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  RDO TH         11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  SIRI US        11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  RDO GR         11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  SIRIEUR EU     11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  RDO GZ         11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  SIRI AV        11,149.0     (736.0)   (2,290.0)
SIRIUS XM HOLDIN  RDO QT         11,149.0     (736.0)   (2,290.0)
SIX FLAGS ENTERT  6FE GR          2,882.5     (186.9)       36.5
SIX FLAGS ENTERT  SIXEUR EU       2,882.5     (186.9)       36.5
SIX FLAGS ENTERT  6FE TH          2,882.5     (186.9)       36.5
SIX FLAGS ENTERT  6FE QT          2,882.5     (186.9)       36.5
SIX FLAGS ENTERT  SIX US          2,882.5     (186.9)       36.5
SLEEP NUMBER COR  SNBR US           806.0     (159.4)     (434.4)
SLEEP NUMBER COR  SL2 GR            806.0     (159.4)     (434.4)
SLEEP NUMBER COR  SNBREUR EU        806.0     (159.4)     (434.4)
STARBUCKS CORP    SRB TH         27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX* MM       27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SRB GR         27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX TE        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUXEUR EU     27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX IM        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX SW        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUXUSD SW     27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SRB GZ         27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX AV        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    TCXSBU AU      27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    0QZH LI        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX US        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX PE        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SRB QT         27,731.3   (6,759.1)   (2,775.8)
STARBUCKS CORP    SBUX CI        27,731.3   (6,759.1)   (2,775.8)
STARBUCKS-BDR     SBUB34 BZ      27,731.3   (6,759.1)   (2,775.8)
STARBUCKS-CEDEAR  SBUXD AR       27,731.3   (6,759.1)   (2,775.8)
STARBUCKS-CEDEAR  SBUX AR        27,731.3   (6,759.1)   (2,775.8)
TAILORED BRANDS   TLRDEUR EU      2,540.4      (64.5)      238.1
TAILORED BRANDS   WRM GZ          2,540.4      (64.5)      238.1
TAILORED BRANDS   TLRD US         2,540.4      (64.5)      238.1
TAILORED BRANDS   TLRD* MM        2,540.4      (64.5)      238.1
TAUBMAN CENTERS   TU8 GR          4,515.5     (177.4)        -
TAUBMAN CENTERS   TCO US          4,515.5     (177.4)        -
TAUBMAN CENTERS   TCO2EUR EU      4,515.5     (177.4)        -
TELA BIO INC      TELA US            23.1      (15.0)       11.3
TRANSDIGM GROUP   TDG US         18,156.0   (4,299.0)    3,302.0
TRANSDIGM GROUP   T7D GR         18,156.0   (4,299.0)    3,302.0
TRANSDIGM GROUP   TDG* MM        18,156.0   (4,299.0)    3,302.0
TRANSDIGM GROUP   T7D TH         18,156.0   (4,299.0)    3,302.0
TRANSDIGM GROUP   TDGEUR EU      18,156.0   (4,299.0)    3,302.0
TRANSDIGM GROUP   T7D QT         18,156.0   (4,299.0)    3,302.0
TRIUMPH GROUP     TG7 GR          2,625.4     (532.9)      212.9
TRIUMPH GROUP     TGI US          2,625.4     (532.9)      212.9
TRIUMPH GROUP     TGIEUR EU       2,625.4     (532.9)      212.9
UBIQUITI INC      3UB GR            667.1     (292.1)      324.7
UBIQUITI INC      UI US             667.1     (292.1)      324.7
UBIQUITI INC      3UB GZ            667.1     (292.1)      324.7
UBIQUITI INC      UBNTEUR EU        667.1     (292.1)      324.7
UNISYS CORP       UIS US          2,504.0   (1,228.3)      294.0
UNISYS CORP       UIS1 SW         2,504.0   (1,228.3)      294.0
UNISYS CORP       UISEUR EU       2,504.0   (1,228.3)      294.0
UNISYS CORP       UISCHF EU       2,504.0   (1,228.3)      294.0
UNISYS CORP       USY1 TH         2,504.0   (1,228.3)      294.0
UNISYS CORP       USY1 GR         2,504.0   (1,228.3)      294.0
UNISYS CORP       USY1 GZ         2,504.0   (1,228.3)      294.0
UNISYS CORP       USY1 QT         2,504.0   (1,228.3)      294.0
UNITI GROUP INC   8XC TH          5,031.2   (1,436.8)        -
UNITI GROUP INC   UNIT US         5,031.2   (1,436.8)        -
UNITI GROUP INC   8XC GR          5,031.2   (1,436.8)        -
VALVOLINE INC     0V4 GR          2,297.0     (196.0)      373.0
VALVOLINE INC     0V4 TH          2,297.0     (196.0)      373.0
VALVOLINE INC     VVVEUR EU       2,297.0     (196.0)      373.0
VALVOLINE INC     0V4 QT          2,297.0     (196.0)      373.0
VALVOLINE INC     VVV US          2,297.0     (196.0)      373.0
VECTOR GROUP LTD  VGR GR          1,505.1     (685.0)      220.5
VECTOR GROUP LTD  VGR US          1,505.1     (685.0)      220.5
VECTOR GROUP LTD  VGREUR EU       1,505.1     (685.0)      220.5
VECTOR GROUP LTD  VGR TH          1,505.1     (685.0)      220.5
VECTOR GROUP LTD  VGR QT          1,505.1     (685.0)      220.5
VENUS CONCEPT IN  VERO US            20.7      (21.8)       (8.7)
VENUS CONCEPT IN  0RR1 TH            20.7      (21.8)       (8.7)
VENUS CONCEPT IN  HAIREUR EU         20.7      (21.8)       (8.7)
VENUS CONCEPT IN  0RR1 GR            20.7      (21.8)       (8.7)
VERISIGN INC      VRS TH          1,854.0   (1,490.1)      313.4
VERISIGN INC      VRSN US         1,854.0   (1,490.1)      313.4
VERISIGN INC      VRS GR          1,854.0   (1,490.1)      313.4
VERISIGN INC      VRS SW          1,854.0   (1,490.1)      313.4
VERISIGN INC      VRSN* MM        1,854.0   (1,490.1)      313.4
VERISIGN INC      VRSNEUR EU      1,854.0   (1,490.1)      313.4
VERISIGN INC      VRS GZ          1,854.0   (1,490.1)      313.4
VERISIGN INC      VRS QT          1,854.0   (1,490.1)      313.4
VERISIGN INC-BDR  VRSN34 BZ       1,854.0   (1,490.1)      313.4
VTV THERAPEUTI-A  VTVT US             9.3       (8.8)      (10.5)
WATERS CORP       WAZ TH          2,557.1     (216.3)      721.2
WATERS CORP       WAT US          2,557.1     (216.3)      721.2
WATERS CORP       WAZ GR          2,557.1     (216.3)      721.2
WATERS CORP       WAT* MM         2,557.1     (216.3)      721.2
WATERS CORP       WAZ QT          2,557.1     (216.3)      721.2
WATERS CORP       WATEUR EU       2,557.1     (216.3)      721.2
WAYFAIR INC- A    W US            2,953.0     (944.2)     (234.4)
WAYFAIR INC- A    1WF QT          2,953.0     (944.2)     (234.4)
WAYFAIR INC- A    1WF GZ          2,953.0     (944.2)     (234.4)
WAYFAIR INC- A    1WF GR          2,953.0     (944.2)     (234.4)
WAYFAIR INC- A    WEUR EU         2,953.0     (944.2)     (234.4)
WESTERN UNIO-BDR  WUNI34 BZ       8,758.5      (39.5)     (171.1)
WESTERN UNION     W3U GR          8,758.5      (39.5)     (171.1)
WESTERN UNION     WU US           8,758.5      (39.5)     (171.1)
WESTERN UNION     W3U TH          8,758.5      (39.5)     (171.1)
WESTERN UNION     WU* MM          8,758.5      (39.5)     (171.1)
WESTERN UNION     WUEUR EU        8,758.5      (39.5)     (171.1)
WESTERN UNION     W3U GZ          8,758.5      (39.5)     (171.1)
WESTERN UNION     W3U QT          8,758.5      (39.5)     (171.1)
WIDEOPENWEST INC  WOW US          2,469.0     (267.5)      (95.5)
WIDEOPENWEST INC  WU5 GR          2,469.0     (267.5)      (95.5)
WIDEOPENWEST INC  WU5 TH          2,469.0     (267.5)      (95.5)
WIDEOPENWEST INC  WOW1EUR EU      2,469.0     (267.5)      (95.5)
WIDEOPENWEST INC  WU5 QT          2,469.0     (267.5)      (95.5)
WINGSTOP INC      WING1EUR EU       166.1     (209.4)       (2.7)
WINGSTOP INC      WING US           166.1     (209.4)       (2.7)
WINGSTOP INC      EWG GR            166.1     (209.4)       (2.7)
WW INTERNATIONAL  WW US           1,498.3     (681.8)      (98.7)
WW INTERNATIONAL  WW6 GR          1,498.3     (681.8)      (98.7)
WW INTERNATIONAL  WW6 TH          1,498.3     (681.8)      (98.7)
WW INTERNATIONAL  WW6 GZ          1,498.3     (681.8)      (98.7)
WW INTERNATIONAL  WTWEUR EU       1,498.3     (681.8)      (98.7)
WW INTERNATIONAL  WW6 QT          1,498.3     (681.8)      (98.7)
WW INTERNATIONAL  WTW AV          1,498.3     (681.8)      (98.7)
WYNDHAM DESTINAT  WD5 GR          7,453.0     (524.0)      479.0
WYNDHAM DESTINAT  WD5 TH          7,453.0     (524.0)      479.0
WYNDHAM DESTINAT  WYND US         7,453.0     (524.0)      479.0
WYNDHAM DESTINAT  WD5 QT          7,453.0     (524.0)      479.0
WYNDHAM DESTINAT  WYNEUR EU       7,453.0     (524.0)      479.0
YELLOW PAGES LTD  YMI GR            326.9      (16.7)       75.2
YELLOW PAGES LTD  YEUR EU           326.9      (16.7)       75.2
YELLOW PAGES LTD  YLWDF US          326.9      (16.7)       75.2
YELLOW PAGES LTD  Y CN              326.9      (16.7)       75.2
YUM! BRANDS -BDR  YUMR34 BZ       5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   TGR TH          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   TGR GR          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   YUM* MM         5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   YUMUSD SW       5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   TGR GZ          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   YUM US          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   YUM AV          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   TGR TE          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   YUMEUR EU       5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   TGR QT          5,231.0   (8,016.0)      (14.0)
YUM! BRANDS INC   YUM SW          5,231.0   (8,016.0)      (14.0)



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2020.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***