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         T R O U B L E D   C O M P A N Y   R E P O R T E R

              Monday, April 20, 2020, Vol. 24, No. 110

                            Headlines

2737 W. FULTON: $3M Sale of Chicago Property to 555 Approved
450 S. WESTERN: Seeks to Hire CBRE Inc. as Real Estate Broker
5019 PARTNERS: Has Until Aug. 31 to File Plan & Disclosures
ACADEMY LTD: Moody's Cuts CFR to Caa2, Outlook Negative
AERO-MARINE: $16.1K Sale of Non-Essential Equipment to Air Okayed

ALAN JAMES NOVOTNY: May 15 Auction of Winter Park Property Set
ALLEN SUPPLY: Exclusivity Period Extended Until June 2
ANTHONY THORNTON: $300K Sale of Simpson County Parcel Approved
APPLETON EXCHANGE: $880K Sale of Holyoke Property to Bosco Approved
ATHABASCA OIL: S&P Downgrades ICR to 'CCC'; Outlook Negative

AVINGER INC: Expects to Report First Quarter Revenue of $2.2-Mil.
BAYTEX ENERGY: S&P Downgrades ICR to 'B' on Weakened Cash Flow
BIOLASE INC: Receives $2.98 Million Loan Under CARES Act
BRAND INDUSTRIAL: Moody's Rates Amended 1st Lien Revolver 'B3'
BRIDGEWATER HOSPITALITY: Hires Lindauer, Patel Law as Counsel

BRUIN E&P: S&P Downgrades ICR to 'CCC-' Following Advisor Hires
BUCKNER FOODS: Unsec. Creditors to Be Paid for 20 Quarters
BURLINGTON STORES: S&P Rates New $300MM Senior Secured Notes 'BB+'
CAPSTONE OILFIELD: May 4 Auction of All Assets Set
CLAAR CELLARS: Asks Court to Extend Exclusivity Period to Nov. 9

CLEVELAND BIOLABS: Incurs $2.69 Million Net Loss in 2019
CODY LEE WILSON: $32K Sale of RV to Camping World Approved
DELEK LOGISTICS: S&P Affirms 'BB-' ICR, Outlook Stable
DESTINY SPRINGS: Asks Court to Extend Exclusivity Period to July 12
DIAMOND OFFSHORE: Moody's Cuts CFR & Sr. Unsec. Rating to Ca

DIVERSIFIED CONSULTANTS: Voluntary Chapter 11 Case Summary
DOLPHIN ENTERTAINMENT: Oct. 12 Deadline to Regain Nasdaq Compliance
DPW HOLDINGS: Sells $100,000 Convertible Promissory Note
DRIVE CHASSIS: S&P Downgrades ICR to 'B' on Weaker Credit Metrics
E MECHANIC PLUS: May 20 Plan Confirmation Hearing Set

ERNEST VICKNAIR: Disbursing Agent's $20K Sale of Houma Property OKd
FALL LINE: Seeks Approval to Hire Hughey Phillips as Counsel
FERRELLGAS LP: S&P Cuts $1.5BB Sr. Unsecured Notes Rating to 'C'
FORESIGHT ENERGY: Seeks to Hire Bailey & Glasser as Special Counsel
FOSSIL GROUP: S&P Cuts ICR to B on COVID-19-Related Store Closures

FREEDOM MORTGAGE: S&P Alters Outlook to Neg., Affirms 'B-' ICR
FRONTIER COMMUNICATIONS: Moody's Cuts PDR to D-PD on Ch. 11 Filing
GENCANNA GLOBAL: April 20 Auction of All Assets Set
GFY REAL ESTATE: Case Summary & 3 Unsecured Creditors
GLOBAL EAGLE: S&P Cuts ICR to CCC- on Business Impact of COVID-19

GRAY LAND: Court Approves First Amended Disclosure Statement
GREATER APOSTOLIC: Seeks to Hire Legal Counsel
GREENTEC-USA INC: Seeks to Hire Fritz & Company as Accountant
GREENWOOD VETERINARY: Ordered to Amend Plan & Disclosures
HANESBRANDS INC: S&P Alters Outlook to Negative, Affirms 'BB' ICR

HARBOR FREIGHT: Moody's Affirms Ba3 CFR, Outlook Stable
HARTSHORNE HOLDINGS: Sets Bidding Procedures for All Assets
HB FULLER CO: S&P Lowers ICR to 'BB' on Expected Weaker Earnings
HERMITAGE OFFSHORE: Receives Noncompliance Notice from NYSE
HESTON HAULING: Seeks to Hire Steven C. Hathaway as Attorney

HGIM CORP: S&P Downgrades ICR to 'CCC+' on Unsustainable Leverage
HOLLISTER CONSTRUCTION: Exclusivity Period Extended to July 7
HOWARD S. COHEN: Household Items Sale Through Strange Imports OK'd
IN MARKETING: Unsecureds to Have 33% to 43% Recovery Under Plan
IOTA COMMUNICATIONS: Delays Filing of Q1 Form 10-Q Over COVID-19

JACOBS ENTERTAINMENT: S&P Cuts ICR to 'B-'; Ratings on Watch Neg.
JAGUAR HEALTH: Enters Deal with Atlas Sciences to Develop NP-500
KPH CONSTRUCTION: May 15 Joint Plan Confirmation Hearing Set
MAXLINEAR INC: S&P Affirms 'BB-' ICR on Planned Asset Purchase
MCL NURSING: May 12 Disclosure Statement Hearing Set

METRO PUERTO RICO: Seeks to Hire JPC Law as Counsel
MICHAEL LEON BROCK: $450K Sale of Memphis Properties to Season OK'd
MICHELLE G. AMENT: $23K Sale of Ruidoso Assets to EDCL Approved
MICHELLE G. AMENT: $596K Sale of Ruidoso Property to EDCL Approved
MONEYGRAM INTERNATIONAL: S&P Alters Outlook to Negative

MR. COOPER GROUP: S&P Alters Outlook to Negative, Affirms 'B' ICR
MRC GLOBAL: Moody's Cuts CFR to B2 & Sec. Term Loan Rating to B3
MUSEUM OF AMERICAN JEWISH: Taps Lukens & Wolf as Estate Appraisers
MUST CURE: Seeks to Hire Robinson Law Office as Counsel
NATURAL RESOURCE: S&P Lowers ICR to 'B' on Distressed Lessees

NFINITY GROUP: $260K Sale of Phoenix Property to Amare Approved
NSHE CA BULLS: Asks Court to Extend Exclusivity Period to August 13
OAK LAKE: May 12 Disclosure Statement Hearing Set
OCWEN FINANCIAL: S&P Places 'B-' Long-Term ICR on Watch Negative
ODES INDUSTRIES: $500K Sale of Assets to Massimo Approved

ON MARINE: Asks Court to Extend Exclusivity Period to July 30
PAINTER SANTA: Asks Court to Extend Exclusivity Period to June 30
PALAZZA SFT: Seeks to Hire Kuper Sotheby as Real Estate Broker
PHD GROUP: S&P Lowers ICR to 'CCC' on Strained Capital Structure
PHUNWARE INC: Falls Short of Nasdaq Bid Price Requirement

PHUNWARE INC: Receives $2.85M Small Business Administration Loan
PIER 1 IMPORTS: Seeks to Hire Ernst & Young as Auditor
PIER 1 IMPORTS: Seeks to Hire Osler Hoskin as Canadian Counsel
PNW HEALTHCARE: Exclusivity Period Extended Until May 20
PON GROUP: $238K Sale of Itasca Residential Townhouse Approved

PRISO ACQUISITION: Moody's Cuts CFR to B3, Outlook Negative
PROJECT BOOST: S&P Alters Outlook to Negative, Affirms 'B-' ICR
PURADYN FILTER: Incurs $1.69 Million Net Loss in 2019
QUORUM HEALTH: Benesch, Kirkland Represent Noteholder Group
REMARK HOLDINGS: Amends Stock Purchase Agreement with Aspire

RIOT BLOCKCHAIN: Enters Co-Location Mining Contract with Coinmint
S C BHAIRAB: $700K Sale of All Assets to SL & SG Approved
SCIENTIFIC GAMES: Draws $480 Million from Credit Facilities
SHEET METAL: Needs More Time to Formulate Plan of Reorganization
SMWS GROUP: Trustee's Sale of Germantown Property Approved

SUMMIT VIEW: Plan & Disclosure Hearing Continued to May 20
SUMMIT VIEW: Seeks to Expand Scope of Wright Fulford Employment
TARONIS TECHNOLOGIES: Will Issue Shares to Settle $524,946 Debt
THREE DOUGH: Sale of Operating Assets in 6 Mr. Gatti's Approved
TIME DEFINITE: Hires Stichter Riedel as Special Appellate Counsel

TRANS-LUX CORP: Appoints Nicholas Fazio as Interim CEO
TRI-POINT OIL: Seeks Court Approval to Hire Liquidating Agents
TRIDENT BRANDS: Delays Form 10-Q Filing for Review
TRIUMPH GROUP: Furloughs 2,300 Employees Amid COVID-19 Pandemic
TWA PROPERTIES: Unsecureds Get 'Up to 100%' in Sale or Refinancing

UNIT CORP: Extends Standstill Period Until April 17
WATERTECH HOLDINGS: Seeks to Hire Cherry Bekaert as Accountant
WINDOM RIDGE: $33K Sale of Wayne Properties to Wayne Rentals Okayed
WOODS SEALING: Seeks to Hire Fritz Law Firm as Legal Counsel
YAKIMA VALLEY HOSP: Moody's Rates $31.6MM Bonds 'Ba1', Outlook Neg.

YOUNGEVITY INTERNATIONAL: Declares Preferred Stock Monthly Dividend
ZAGREB II: Seeks to Hire Barrick Switzer as Legal Counsel
[^] BOND PRICING: For the Week from April 13 to 17, 2020

                            *********

2737 W. FULTON: $3M Sale of Chicago Property to 555 Approved
------------------------------------------------------------
Judge Carol A. Doyle of the U.S. Bankruptcy Court for the Northern
District of Illinois authorized 2737 W. Fulton, LLC's sale of the
real and personal property located at 2737 W. Fulton, Chicago,
Illinois to 555 W. 14th Place, LLC for $3 million, pursuant to the
Real Estate Contract.

The sale is free and clear of all liens and financial claims, with
all liens and financial claims to attach to the proceeds of sale of
the Property.  The conveyance of title of the Property to the Buyer
shall be subject to the Permitted Exceptions.

The Debtor will pay First Midwest Bank at the consummation of the
sale of the Property in full satisfaction of the indebtedness due
to First Midwest Bank on its first mortgage and promissory note
encumbering the Property.  First Midwest Bank will tender to the
Debtor a pay-off letter or its equivalent reflecting the amount due
to First Midwest Bank from the Debtor as of the day of Closing.
The balance of the net proceeds of sale (after payment to FMB of
the FMB Payment) and after payment of necessary and customary
closing costs, including real estate tax prorations, title charges
and brokerage commission (if an Order is entered approving payment
to a real estate broker), will be deposited into an interest
bearing account until further order of the Court.

The Debtor is authorized to execute and deliver such additional
documents as are necessary to consummate the sale of the Property.

                    About 2737 W. Fulton

2737 W. Fulton, LLC, Chicago IL, filed a Chapter 11 petition
(Bankr. N.D. Ill. Case No. 19-28605) on Oct. 8, 2019.  In the
petition signed by Yasya Shtayner, manager, the Debtor was
estimated to have $1 million to $10 million in both assets and
liabilities.  The Hon. Carol A. Doyle oversees the case.  Ariel
Weissberg, Esq., at Weissberg and Associates, Ltd., serves as
bankruptcy counsel to the Debtor.


450 S. WESTERN: Seeks to Hire CBRE Inc. as Real Estate Broker
-------------------------------------------------------------
450 S. Western, LLC seeks authority from the U.S. Bankruptcy Court
for the Central District of California to employ CBRE, Inc. as its
real estate broker.

CBRE will assist Debtor in the sale of its real property located at
450 S. Western Ave., Los Angeles.

CBRE will receive a commission of 3 percent of the property's sale
price or 3.75 percent if the buyer is represented by an outside
broker who will get .75 percent of the commission.

Michael Shustak, senior vice president of CBRE, attests that the
firm is a "disinterested person" as that phrase is defined in
Section 101(14) of the Bankruptcy Code.

The broker can be reached through:

     Michael Shustak
     CBRE, Inc.
     400 S. Hope Street, 25th Floor
     Los Angeles, CA 90071
     Tel: +1 213 613 3338
     Email: michael.shustak@cbre.com

                     About 450 S. Western LLC

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. Cal. 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 legal counsel; the Law Offices
of Daniel M. Shapiro, as special litigation counsel; and Wilshire
Partners of CA, LLC as financial advisor.

The Office of the U.S. Trustee on Feb. 4, 2020, appointed a
committee of unsecured creditors in the Debtor's case.  The
committee is represented by Lewis Brisbois Bisgaard & Smith, LLP.


5019 PARTNERS: Has Until Aug. 31 to File Plan & Disclosures
-----------------------------------------------------------
On April 2, 2020, at 1:00 p.m., the U.S. Bankruptcy Court for the
Central District of California, San Fernando Valley Division, held
a chapter 11 status conference in the bankruptcy case of debtor
5019 Partners, LLC.  Judge Victoria S. Kaufman ordered that:

  * The Debtor must file a proposed chapter 11 plan and related
disclosure statement no later than Aug. 31, 2020.

  * Aug. 27, 2020, is the deadline for the Debtor or any appointed
chapter 11 trustee to file a status report, to be served on the
Debtor's 20 largest unsecured creditors, all secured creditors, and
the United States trustee.

  * The Court will hold a continued chapter 11 status conference on
Sept. 10, 2020, at 1:00 p.m.

A full-text copy of the order dated April 2, 2020, is available at
https://tinyurl.com/vtavhbt from PacerMonitor at no charge.

                      About 5019 Partners

5019 Partners, LLC, is a privately held company engaged in
activities related to real estate.  5019 Partners owns a single
family residential rental property in Encino, CA, having a current
value of $700,000, based on actual condition of the property.

The Company previously sought bankruptcy protection on May 22, 2008
(Bankr. C.D. Cal. Case No. 08-13370).

5019 Partners, LLC, based in Encino, CA, filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 20-10320) on Feb. 11, 2020.  In
the petition signed by Tyler Murphy, managing member, the Debtor
disclosed $700,900 in assets and $1,035,236 in liabilities.  The
Hon. Martin R. Barash is the presiding judge.  Dana M. Douglas,
Esq., serves as bankruptcy counsel to the Debtor.


ACADEMY LTD: Moody's Cuts CFR to Caa2, Outlook Negative
-------------------------------------------------------
Moody's Investors Service downgraded Academy, Ltd.'s corporate
family rating to Caa2 from Caa1 and probability of default rating
to Caa3-PD from Caa1-PD. Concurrently, Moody's affirmed the
company's Caa2 senior secured term loan rating. The ratings outlook
remains negative.

The CFR and PDR downgrades reflect Moody's expectations that the
company's approaching July 2022 term loan maturity, high leverage
and expected COVID-19-driven earnings declines in 2020 would
increase the likelihood of a transaction that Moody's could view as
a default, including a material discounted debt repurchase.

The affirmation of the term loan rating reflects Moody's view that
the company's enterprise value relative to its debt levels would
support an above average family recovery in an event of default.
Moody's expects the company to maintain good liquidity and perform
better than many other retailers, due to its broad and value-priced
assortment. The vast majority of Academy's stores have remained
open because it is deemed an essential retailer by most
municipalities where it operates.

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

  - Corporate family rating, downgraded to Caa2 from Caa1

  - Probability of default rating, downgraded to Caa3-PD from
    Caa1-PD

  - $1.825 billion ($1.466 billion outstanding) senior secured
    term loan B due 2022, affirmed Caa2 (LGD3 from LGD4)

  - Outlook, remains negative

RATINGS RATIONALE

The rapid and widening spread of the coronavirus outbreak,
deteriorating global economic outlook, falling oil prices, and
asset price declines are creating a severe and extensive credit
shock across many sectors, regions and markets. The combined credit
effects of these developments are unprecedented. The non-food
retail sector has been one of the sectors most significantly
affected by the shock given its sensitivity to consumer demand and
sentiment. More specifically, the weaknesses in Academy's credit
profile, including its exposure to discretionary US consumer
spending have left it vulnerable to these unprecedented operating
conditions and Academy remains vulnerable to the outbreak
continuing to spread. Moody's regards the coronavirus outbreak as a
social risk under its ESG framework, given the substantial
implications for public health and safety. Its action reflects the
impact on Academy of the breadth and severity of the shock, and the
broad deterioration in credit quality it has triggered.

The Caa2 CFR reflects Moody's expectations for a heightened
probability of default as a result of the company's 2022 debt
maturities, high leverage, and projected earnings deterioration in
2020. Although Academy's value price points and diversified product
assortment will mitigate the impact of declining consumer spending,
earnings will be impacted by rising promotions and lower revenues
in the apparel and footwear business. As a result, Moody's expects
leverage to increase in 2020 from 5.4 times as of February 1, 2020
(Moody's-adjusted, equivalent to 4.4 times based on funded debt and
credit agreement EBITDA). Further, the credit profile incorporates
the highly competitive nature of sporting goods retail and the
margin pressure faced by the sector from the consumer shift to
online shopping. The rating also reflects governance risks,
specifically the potential for debt repurchases at a significant
discount, which Moody's could view as a distressed exchange. In
addition, as a retailer, Academy needs to make ongoing investments
in its brand and infrastructure, as well as in social and
environmental drivers including responsible sourcing, product and
supply sustainability, privacy and data protection. Academy's
ongoing offering of firearms and ammunition at a time when several
large retailers have pulled back also represents a social
consideration.

At the same time, Academy's good, albeit somewhat weakened,
liquidity over the next 12-18 months provides key credit support.
The company had $649 million balance sheet cash as of February 1,
2020 (pro-forma for the $500 million subsequent ABL revolver
borrowing), and an estimated remaining $267 million ABL borrowing
capacity before cash dominion limitations. Moody's expects Academy
to have positive free cash flow in 2020, assuming reductions in
costs and CapEx spending. In addition, the rating positively
considers the company's scale, solid market position in its regions
and the relative stability of its business through recessionary
periods due to its value focus and broad assortment. Academy's
improvement in earnings in 2019, as a result of initiatives in
merchandising, private label credit card and digital capabilities,
also support its credit profile.

The negative outlook reflects the elevated probability of default
over the next 12-18 months, as well as the risk that earnings or
liquidity could decline more than anticipated.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be downgraded if earnings and liquidity decline
more than anticipated. The ratings could also be downgraded if
Moody's recovery estimates in the event of default decline.

The ratings could be upgraded if the company reduces its debt
levels and addresses maturities in a cost-efficient manner, while
maintaining good liquidity.

Academy, Ltd. is a US sports, outdoor and lifestyle retailer with a
broad assortment of hunting, fishing and camping equipment, along
with footwear, apparel, and sports and leisure products. The
company operates 259 stores under the Academy Sports + Outdoors
banner, which are primarily located in Texas and the southeastern
United States and its e-commerce website. The company generated
approximately $4.8 billion of revenue for the fiscal year ended
February 1, 2020. Academy has been controlled by an affiliate of
Kohlberg Kravis Roberts & Co L.P. since 2011.

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


AERO-MARINE: $16.1K Sale of Non-Essential Equipment to Air Okayed
-----------------------------------------------------------------
Judge Caryl E. Delano of the Bankruptcy Court for Middle District
of Florida authorized Aero-Marine Technologies, Inc.'s sale of
non-essential equipment listed on Exhibit A to Air Station
Aviation, Inc. for $14,000, plus a buyer's premium, for a total of
$16,100.

The closing will occur on March 16, 2020.  Upon closing of the sale
to the Purchaser, the Debtor is authorized to cancel the Auction.

If the sale to the Purchase does not close by March 16, 2020, the
Debtor is authorized to sell the Equipment at an absolute auction
to be conducted by Moecker Auctions, Inc. beginning at 8:00 a.m.
(EST) on March 17, 2020 as described in the Motion.  

Title to the Equipment will be transferred in its "as is" condition
free and clear of any and all liens, claims, and encumbrances of
any nature whatsoever.  

The net proceeds from the sale of the Equipment, after payment of
the approved fee of the Auctioneer, will be disbursed to Central
Bank.

The Court waives the 14-day stay set forth in Rule 6004(h) of the
Federal Rules of Bankruptcy Procedure.   

A hearing on the Motion was held on March 12, 2020 at 10:30 a.m.

                 About Aero-Marine Technologies

Aero-Marine Technologies, Inc. --
https://www.aero-marinetechnologies.com/ -- provides total support
for waste and water system components found on Boeing, Airbus and
Embraer aircraft.  Aero-Marine Technologies is a full-service
Maintenance, repair and overhaul (MRO) with a worldwide customer
base.

Aero-Marine Technologies sought bankruptcy protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 19-07547) on
Aug. 9, 2019.  The Debtor's case is jointly administered to that of
Joseph N. Vaughn and Theresa L. Vaughn.

In the petition signed by Joseph N. Vaughn, president,
Aero-Marine's assets are estimated at $500,000 to $1 million, and
its liabilities at $1 million to $10 million.

The Hon. Caryl E. Delano is the case judge.

Stitchler, Riedel, Blain & Postler, P.A. is the Debtor's legal
counsel.


ALAN JAMES NOVOTNY: May 15 Auction of Winter Park Property Set
--------------------------------------------------------------
Judge Karen S. Jennemann of the U.S. Bankruptcy Court for the
Middle District of Florida authorized Alan James Novotny's bidding
procedures in connection with the auction sale of the real property
located at 1250 College Point, Winter Park, Florida.

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

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: May 12, 2020 at 4:00 p.m. (ET)

     b. Initial Bid: $1.5 million

     c. Deposit: $10,000

     d. Auction: If at least one Qualified Bid by a bidder other
than US Bank, which will automatically be deemed a Qualified
Bidder, is received by the Bid Deadline, the Auction with respect
to the Assets will take place designated by the Debtor (but no
later than May 15, 2020 at 11:00 a.m. (ET).  The Debtor, may extend
the Auction deadline and/or adjourn, continue or suspend the
Auction and/or the Sale Hearing, only after approval by the
Bankruptcy Court and serving such notice on all Auction Notice
Parties (as such term is defined in the Plan).  The Debtor will
provide appropriate notice to each of the bidders and other
invitees of the, date, time, and place for the Auction.

     e. Bid Increments: $2,000

     f. Sale Hearing: May 19, 2020 at 2:00 p.m.

     g. Closing: June 5, 2020

A copy of the Bidding Procedures is available at
https://tinyurl.com/ulaogj6 from PacerMonitor.com free of charge.

A hearing on the Motion was held on March 12, 2020.

Alan James Novotny sought Chapter 11 protection (Bankr. M.D. Fla.
Case No. 19-02682) on April 23, 2019.  The Debtor tapped Justin M.
Luna, Esq., at Latham, Shuker, Eden & Beaudine, LLP as counsel.



ALLEN SUPPLY: Exclusivity Period Extended Until June 2
------------------------------------------------------
Judge John Sherwood of the U.S. Bankruptcy Court for the District
of New Jersey extended to June 2 the period during which only The
Allen Supply & Laundry Service, Inc. can file a Chapter 11 plan of
reorganization.

Allen Supply is in the final stages of negotiating a sale agreement
with a company and is expected to file a plan by June 2.

                About Allen Supply & Laundry Service

Founded in 1920, The Allen Supply & Laundry Service, Inc. provides
dry cleaning and laundry services. The Allen Supply & Laundry
Service sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D.N.J. Case No. 19-10132) on Jan. 3, 2019.  At the time of
the filing, the Debtor estimated assets of $1 million to $10
million and liabilities of less than $1 million.  Judge John K.
Sherwood oversees the case.

Debtor tapped Wasserman, Jurista & Stolz, P.C. as bankruptcy
counsel; New & Karfunkel, P.C. as special counsel; and Speed
Financial Services, Inc. as accountant.  Beechwood Capital Advisors
was hired as Debtor's business broker.


ANTHONY THORNTON: $300K Sale of Simpson County Parcel Approved
--------------------------------------------------------------
Judge Joan A. Lloyd of the U.S. Bankruptcy Court for the Western
District of Kentucky authorized Anthony W. Thornton and Elizabeth
C. Thornton to sell the parcel of land consisting of approximately
53.04 acres located on Milliken Chapel Road in Simpson County,
Kentucky, and assigned PVA map code 024-00-00-002.02, together with
all appurtenances thereunto belonging, to Joe Neal Balance and
Patricia S. Balance or their assigns, pursuant to the terms of
their Purchase Agreement, for $300,000.

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

The closing agent for the sale will distribute the proceeds of the
sale, net of closing costs allocated to the Debtors, as follows:

     a. first, to Simpson County, Kentucky, and any other local
government or taxing authority to which property taxes are owed in
connection with the Property, in the amount necessary to satisfy
any outstanding and payable property taxes associated with the
Property;

     b. second, to the Internal Revenue Service and Kentucky
Department of Revenue in the amounts necessary to satisfy all
outstanding tax liens encumbering the Property; and

     c. third, to the Debtors.

The order will be effective immediately and not stayed by operation
of Rule 6004(h) of the Federal Rules of Bankruptcy Procedure, or
otherwise.  It is a final and appealable order and there is no just
cause for delay.

Anthony W Thornton and Elizabeth C Thornton sought Chapter 11
protection (Bankr. W.D. Ky. Case No. 16-10090) on Feb. 5, 2016.


APPLETON EXCHANGE: $880K Sale of Holyoke Property to Bosco Approved
-------------------------------------------------------------------
Judge Elizabeth D. Katz of the U.S. Bankruptcy Court for the
District of Massachusetts authorized Appleton Exchange, LLC's sale
of its rights, title and interests the real property located at
461-463 Appleton Street, Holyoke, Massachusetts, containing 8233
square feet of land, with all buildings and improvements now
thereon, as more particularly described in Deed dated Jan. 18, 2018
and recorded with Hampden County Registry of Deeds at Book 22040,
Page 308, to Stephen Bosco for $880,000.

The sale is free and clear of all liens, claims, encumbrances, and
interests.  The liens, claims, encumbrances, and interests, if any,
against the Property will attach to the proceeds of the sale.

The automatic 14-day stay provided for in Rule 6004(h) is waived,
as permitted by Rule 6004(h), such that the Sale Order will be
immediately effective and the sale of the Property to the Purchaser
may be immediately consummated.

Upon closing of the sale of the Property to the Purchaser, the
Debtor is authorized to cause the following payments to be made
from the proceeds of the sale in the order and priority set forth:

       (a) To the City of Holyoke, any amount of Real Estate Taxes,
Water and Sewer charges, Utility charges owed to the Holyoke Gas
and Electric, and code violations, service fees, and sheriff fees
incurred in Housing Court, as it regards 461-463 Appleton Street
Holyoke, Massachusetts, such amount being $19,408 as of March 5,
2020, but to be updated as of the closing on the Sale;

       (b) Other necessary fees required by the Registry of Deeds
or other routinely necessary charges for a real estate closing
(such as filing fees and stamp taxes);

       (c) A real estate broker's fee of $44,000 (5% of the sales
price) to Robert Kushner/Kushner Realty, Inc.;

       (d) $3,000 being reserved for payment to Randy Kaston, Esq.,
as special counsel to the Debtor for her fees, such amount being
subject to a fee application being approved, with the difference
between the amount approved and the amount of $3,000 being held to
be distributed as provided; and

       (e) The balance of the sales proceeds will be paid to the
Audrie Brooks Family Fund on account of its mortgage on the
Property.

                   About Appleton Exchange

Appleton Exchange LLC is the fee simple owner of two properties in
Holyoke, MA having a total current value of $1.2 million.

Appleton Exchange LLC filed a voluntary petition seeking relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
19-30694) on August 30, 2019.  In the petition signed by Moshe
Wolcowitz, manager, the Debtor disclosed $1,200,701 in assets and
$1,900,816 in liabilities.  Louis S. Robin, Esq., at the Law
Offices of Louis S. Robin, represents the Debtor.


ATHABASCA OIL: S&P Downgrades ICR to 'CCC'; Outlook Negative
------------------------------------------------------------
S&P Global Ratings lowered its long-term issuer credit rating on
Athabasca Oil Corp. to 'CCC' from 'CCC+'. The outlook is negative.

S&P also lowered its issue-level rating on AOC's US$450 million
second-lien secured debt to 'B-' from 'B'. The '1' recovery rating
is unchanged.

"In the current weak hydrocarbon price environment, we believe
AOC's small production base, discounted price realizations, and
relatively high unit operating cost profile compromise the
company's long-term viability. Considering the company's projected
2020 FFO estimated at less than 25% of expected 2020 capital
spending, we believe AOC's credit profile is vulnerable to further
deterioration, if the prevailing weak Canadian crude oil and
natural gas prices persist beyond our current rating outlook period
for the company. Moreover, we believe minimal forecast cash flow
generation and constrained capital market access limit the
company's ability to refinance its upcoming 2022 bond maturity,"
S&P said.

"The negative outlook reflects our view of the heightened risk that
the company would consider a distressed exchange transaction as a
viable option to address its February 2022 debt maturity. Moreover,
we expect AOC will need to use its existing cash on hand to bridge
the very weak forecast cash flow and leverage metrics, and
projected negative free operating cash flow. AOC's small daily
average production and high breakeven cost structure heighten the
company's vulnerability to Canada's prevailing weak hydrocarbon
prices, and severely limit its financing options beyond its
existing liquidity sources," the rating agency said.

S&P would lower the ratings if AOC executes a refinancing
transaction the rating agency would characterize as a distressed
exchange.

"We could raise the ratings, if AOC was able to refinance its debt
on terms we do not characterize as distressed, as well as
strengthen its two-year, weighted-average FFO-to-debt ratio to the
upper end of the 0%-12% range. As we do not expect a material
change to the company's product mix during our rating outlook
period, we believe AOC's cash flow profile and leverage could only
improve if Canadian hydrocarbon prices strengthened materially
above our current price assumptions," S&P said.


AVINGER INC: Expects to Report First Quarter Revenue of $2.2-Mil.
-----------------------------------------------------------------
Avinger, Inc. reported preliminary results for the first quarter
ended March 31, 2020.  The Company also provided an update on its
operations and response to the COVID-19 pandemic.

Revenue in the first quarter of 2020 is expected to be
approximately $2.25 million, an increase of 22% over the first
quarter of 2019, representing the Company's third consecutive
quarter with greater than 20% year-over-year revenue growth. During
the first quarter of 2020, total Pantheris revenue grew 76% over
the prior year, to $1.6 million, with new sales of Pantheris SV and
increased sales of the Pantheris next generation device both
contributing to growth of the product line.  Avinger launched 11
new Lumivascular sites during the first quarter in high volume
areas, such as Arizona, Michigan, and Louisiana, which also
contributed to revenue growth for the quarter.

Prior to the impact of COVID-19 in March, Avinger was on track to
deliver even higher revenue growth in the first quarter.  As
patients, hospitals and medical providers defer elective procedures
in accordance with the guidance from the U.S. Surgeon General and
Centers for Medicaid & Medicaid Services (CMS) issued in March, the
industry has experienced a decline in elective procedures to treat
PAD.  Treatment of more urgent cases, such as patients with
critical limb ischemia (CLI), continue to be performed in hospitals
and office-based labs on a regular basis. Deferral of elective
procedures has resulted in a decrease in overall case volume and
impacted sales of the company's products. While clinicians continue
to use Avinger's products to treat more urgent cases on a daily
basis, the Company expects a decline in overall case volume and
sales of its products to continue through the second quarter of
2020.

In response to this deferral of case activity, Avinger has
implemented a series of cost reductions in the second quarter,
including a 20% salary reduction company-wide, a reduction in hours
worked by manufacturing and other hourly employees, and
discretionary spending cuts across the organization.  Avinger is
also pursuing available government programs, such as the federal
relief programs offered via the U.S. Small Business
Administration.

Avinger continues to advance key product development programs and
does not expect timelines for these programs to be impacted by
COVID-19.  The Company anticipates filing a 510(k) submission this
quarter for U.S. pre-marketing clearance of Ocelaris, its next
generation image-guided CTO-crossing device, with anticipated
availability for product launch by the fourth quarter of this year.
Avinger anticipates filing a 510(k) submission for the L300
imaging console in the second half of this year, which is expected
to provide enhanced imaging capabilities in a much smaller form
factor and lower cost.

Avinger continues to make progress on completing its INSIGHT IDE
clinical study, which is being conducted to evaluate the safety and
effectiveness of Pantheris for treating in-stent restenosis (ISR).
Avinger plans to submit a 510(k) application with the U.S. Food and
Drug Admission (FDA) to expand Pantheris labeling to include a
specific ISR indication later this year.  In January, Avinger
announced first patient enrollment in its IMAGE-BTK study, designed
to evaluate safety and efficacy endpoints for Pantheris SV in the
treatment of PAD lesions below-the-knee.  In response to the
COVID-19 pandemic, additional patient enrollment and site
initiation has been paused.  The Company will provide further
updates when the IMAGE-BTK study has been reinitiated.

"We join the nation in thanking those physicians and medical
personnel on the front lines as they work tirelessly to prioritize
the care of COVID-19 patients," said Jeff Soinski, Avinger's
president and CEO.  "We remain committed to supporting
interventionalists in the treatment of critical PAD cases.  Their
dedication to their patients is inspiring and we stand ready with
our products and personnel to support them any way we can.

"During this challenging time, we have taken important steps to
reduce cost in our organization while maintaining the employee base
and infrastructure to support physicians and customers, as well as
continue to make progress on our important strategic initiatives,
including our product development and clinical milestones."

                          About Avinger

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").

Avinger reported a net loss applicable to common stockholders of
$23.03 million for the year ended Dec. 31, 2019, compared to a net
loss applicable to common stockholders of $35.69 million 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.


BAYTEX ENERGY: S&P Downgrades ICR to 'B' on Weakened Cash Flow
--------------------------------------------------------------
S&P Global Ratings lowered its long-term issuer credit rating on
Calgary, Alta.-based oil and gas producer, developer and explorer
Baytex Energy Corp. to 'B' from 'BB'.

S&P also lowered the issue-level rating on the company's senior
unsecured debt to 'B+' from 'BB', and revised the recovery rating
to '2' from '3, reflecting a capped estimated recovery of 85%. S&P
also revised Baytex's liquidity profile assessment to adequate from
strong.

Baytex's ongoing spending discipline and continued adherence to
moderate financial policies are not sufficient to insulate the
company's leverage metrics and overall financial risk profile. The
material reduction in S&P Global Ratings' hydrocarbon price
assumptions for the 2020-2021 forecast period has resulted in the
rating service's projected weighted-average FFO-to-debt ratio for
the company falling from over 30% to just marginally above 12% in
the updated base-case scenario. Competitive production economics in
the company's U.S. operations, which accounted for 45% of Baytex's
2019 daily average production, and the company's liquids-dominant
product mix are not sufficient to temper the adverse effects of
wholesale hydrocarbon price decreases across all (crude oil,
natural gas liquids [NGLs], and natural gas) product types.
Nevertheless, S&P believes the company's liquidity, albeit somewhat
weakened from its previous assessment, provides some support.

The negative outlook reflects the material deterioration of S&P's
projected FFO-to-debt ratio relative to those in its previous
forecasts. With S&P's two-year (2020-2021), weighted-average
FFO-to-debt ratio for Baytex now in the 12%-14% range, there is
negligible cushion in projected cash flow and leverage metrics to
absorb unanticipated market or operational events at the 'B'
rating.

"We could lower the rating, if Baytex's financial performance
weakened relative to our current expectations, and the company's
two-year, weighted-average FFO-to-debt ratio fell below 12%, and we
expected it would remain below this threshold," S&P said.

"We could revise the outlook to stable, if Baytex was able to
increase revenues and cash flow, such that its weighted-average
FFO-to-debt ratio strengthened to the upper end of the 12%-20%
range, while it continued to generate positive free operating cash
flow. Assuming its business and product mix do not change during
our 12-month outlook period, we believe cash flow metrics would
only strengthen in tandem with improving hydrocarbon prices," the
rating agency said.


BIOLASE INC: Receives $2.98 Million Loan Under CARES Act
--------------------------------------------------------
Biolase, Inc. was granted a loan from Pacific Mercantile Bank in
the aggregate amount of $2,980,000, pursuant to the Paycheck
Protection Program under Division A, Title I of the CARES Act,
which was enacted March 27, 2020.

The Loan, which was in the form of a Note dated April 13, 2020
issued by the Company, matures on April 13, 2022 and bears interest
at a rate of 1.0% per annum, payable monthly commencing on Nov. 1,
2020.  The Note may be prepaid by the Company at any time prior to
maturity with no prepayment penalties.  Funds from the Loan may
only be used for payroll costs, costs used to continue group health
care benefits, mortgage payments, rent, utilities, and interest on
other debt obligations incurred before Feb. 15, 2020.  The Company
intends to use the entire Loan amount for qualifying expenses.
Under the terms of the PPP, certain amounts of the Loan may be
forgiven if they are used for qualifying expenses as described in
the CARES Act.

                        About BIOLASE

BIOLASE -- http://www.biolase.com/-- is a medical device company
that develops, manufactures, markets, and sells laser systems in
dentistry, and medicine.  BIOLASE's products advance the practice
of dentistry and medicine for patients and healthcare
professionals.  BIOLASE's proprietary laser products incorporate
approximately patented 208 and 56 patent-pending technologies
designed to provide biologically clinically superior performance
with less pain and faster recovery times.  BIOLASE's innovative
products provide cutting-edge technology at competitive prices to
deliver superior results for dentists and patients.  BIOLASE's
principal products are revolutionary dental laser systems that
perform a broad range of dental procedures, including cosmetic and
complex surgical applications, and a full line of dental imaging
equipment.  BIOLASE has sold over 41,000 laser systems to date in
over 80 countries around the world. Laser products under
development address BIOLASE's core dental market and other adjacent
medical and consumer applications.

Biolase reported a net loss of $17.85 million for the year ended
Dec. 31, 2019, compared to a net loss of $21.52 million for the
year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$31.85 million in total assets, $27.51 million in total
liabilities, $3.96 million in total redeemable preferred stock, and
$377,000 in total stockholders' equity.

BDO USA, LLP, in Costa Mesa, California, the Company's auditor
since 2005, issued a "going concern" qualification in its report
dated March 27, 2020 citing that the Company has suffered recurring
losses from operations, has negative cash flows from operations and
has uncertainties regarding the Company's ability to meet its debt
covenants and service its debt.  These factors, among others, raise
substantial doubt about its ability to continue as a going concern.


BRAND INDUSTRIAL: Moody's Rates Amended 1st Lien Revolver 'B3'
--------------------------------------------------------------
Moody's Investors Service assigned a B3 rating to Brand Industrial
Services, Inc.'s amended senior secured 1st lien revolving credit
facility. Moody's also affirmed Brand's existing ratings, including
the B3 Corporate Family Rating and B3-PD Probability of Default
Rating. The outlook is stable.

"By upsizing the revolver by $205 million and extending the
expiration date by three years, Brand significantly increased its
financial flexibility and materially improved its liquidity
profile," said Emile El Nems, a Moody's VP-Senior Analyst. "Coupled
with its cash on hand, on a pro forma basis Brand had more than $1
billion in available liquidity at December 31, 2019." The amendment
extended the maturity of the company's revolver to February 2025
from June 2022 and upsized the amount to $687.4 million.

The B3 rating assigned to the amended senior secured 1st lien
revolving credit facility is on par with Brand's CFR reflecting,
its priority position to the senior unsecured debt, together with
the senior secured 1st lien term loan, but is constrained by the
considerable amount of senior secured debt in the capital
structure. The credit facilities have a first lien on substantially
all of the collateral of Brand's assets. Brand's subsidiaries
provide lenders with upstream guarantees.

The following rating actions were taken:

Assignments:

Issuer: Brand Industrial Services, Inc.

Senior Secured 1st Lien Revolving Bank Credit Facility, Assigned B3
(LGD3)

Affirmations:

Issuer: Brand Industrial Services, Inc.

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

Senior Secured 1st Lien Revolving Bank Credit Facility, Affirmed B3
(LGD3)

Senior Secured 1st Lien Term Loan Bank Credit Facility, Affirmed B3
(LGD3)

Senior Unsecured Notes, Affirmed Caa2 (LGD5) from (LGD6)

Outlook Actions:

Issuer: Brand Industrial Services, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Brand's B3 CFR reflects the company's high leverage, low EBITA
margins and exposure to cyclical end markets, including the oil &
gas sector.

At the same time, Moody's also considers the company's good
liquidity profile, a diversified revenue stream, a broad customer
base of more than 2,000 customers and high levels of recurring
revenues. 95% of Brand's total revenue tends to be reoccurring in
nature and more than 60% of total revenue is derived from
maintenance related projects. In addition, the rating reflects
Moody's expectation that revenues, profitability and key credit
metrics will deteriorate in this uncertain economic environment.
The rapid and widening spread of the coronavirus outbreak,
deteriorating global economic outlook and falling oil prices have
forced the oil & gas and the construction industries to either
temporarily postpone or cancel large capital projects and to
postpone maintenance related work until the health crisis is under
control. With oil prices dropping more than 40% year to date,
Moody's projects large capital projects will be postponed and that
rig activity will decline significantly during 2020. Moody's
regards the coronavirus outbreak as a social risk under its ESG
framework, given the substantial implications for public health and
safety. Additional ESG factors considered include the risks
associated with privately owned companies. Brand is owned and
controlled by Clayton, Dubilier and Rice and Brookfield Business
Partners. However, in the case of Brand, this potential risk is
somewhat mitigated because the composition of the company's board
consists of 5 independent directors out of 12 with extensive
experience in running and managing companies in the exploration &
production, power and oil & gas industries. In addition, the
management team under the supervision of its board has done a good
job growing the business through successful acquisitions.
Furthermore, the owners of the business continue to reinvest most
of the free cash flow from operations back in Brand demonstrating
their commitment to building a business for the long term.

The stable outlook reflects Moody's expectation that Brand's broad
customer base, flexible cost structure and sizable cash position
will provide relative operating and financial stability during the
ongoing volatility in the oil & gas end market. In addition, over
the next twelve to eighteen months, Moody's projects Brand will
maintain a good liquidity profile to effectively navigate through
these uncertain economic times.

On a pro forma basis (post the Brookfield transaction and the newly
amended revolving credit facility) at December 31, 2019, Brand had
approximately $365 million in cash and $687.4 million in
availability under its first lien undrawn revolving credit facility
due February 2025. The revolver has a springing leverage covenant
of secured debt-to-EBITDA of 7.0x as defined under the credit
agreement, which gets triggered if over 35% of the revolver is
drawn. In addition, the revolver has a springing maturity that gets
triggered 181 days prior to the maturity date of the senior secured
term loan (June 21, 2024).

FACTORS THAT WOULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

The ratings could be upgraded if:

  - Adjusted Debt-to-EBITDA is below 5.5x for a sustained period of
time

  - EBITA-to-Interest Expense is above 2.0x for a sustained period
of time

  - The company improves its free cash flow and liquidity profile

The ratings could be downgraded if:

  - Adjusted Debt-to-EBITDA is above 7.0x for a sustained period of
time

  - EBITA-to-Interest expense is below 1.0x for a sustained period
of time

  - The company's liquidity profile deteriorates

  - A sizeable debt financed acquisition is completed

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

Headquartered in Kennesaw, GA, Brand is the largest provider of
scaffolding, insulation, coatings and other industrial services
within the following market segments in North America: upstream,
midstream, and downstream oil & gas, power generation, industrial
and infrastructure. The company is majority owned by Clayton,
Dubilier & Rice and Brookfield Business Partners.


BRIDGEWATER HOSPITALITY: Hires Lindauer, Patel Law as Counsel
-------------------------------------------------------------
Bridgewater Hospitality, LLC, seeks authority from the United
States Bankruptcy Court for the Eastern District of Texas to employ
Joyce W. Lindauer Attorney, PLLC, and The Patel Law Group, PLLC, as
its legal counsel.

Joyce W. Lindauer Attorney has been paid a retainer of $14,217,
which included the filing fee of $1,717, in connection with this
proceeding.

The primary attorneys and paralegal within the Firm who will
represent the Debtor and their hourly rates are:

      Joyce W. Lindauer                      $395
      Jeffery M. Veteto, Contract Attorney   $225
      Guy H. Holman, Contract Attorney       $210
      Dian Gwinnup, Paralegal                $125

      Jonathan A. Gitlin                     $350
      Paralegals                             $100

The members of Joyce W. Lindauer Attorney and The Patel Law Group
do not presently hold or represent any interest adverse to the
interests of the Debtor or its estate and are disinterested within
the meaning of 11 U.S.C. Sec. 101(14), according to court filings.

The firms can be reached through:

     Joyce W. Lindauer
     Jeffery M. Veteto
     Guy H. Holman
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, TX 75202
     Tel: (972) 503-4033
     Fax: (972) 503-4034

     Jonathan A. Gitlin
     The Patel Law Group, PLLC
     1125 Executive Circle, Suite 200
     Irving, TX 75038
     Tel: (972) 650-6848
     Fax: (972) 650-6167
     Email: jgitlin@patellegal.com

                   About Bridgewater Hospitality

Bridgewater Hospitality, LLC, is a privately held company in the
traveller accommodation industry.

Bridgewater Hospitality, LLC, filed its voluntary petition under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Case No.
20-31546) on March 2, 2020. The  petition was signed by Prashant
Patel, manager and general partner. At the time of filing, the
Debtor estimated $1 million to $10 million in both assets and
liabilities. Joyce Lindauer, Esq. at JOYCE W. LINDAUER ATTORNEY,
PLLC, is the Debtor's counsel.


BRUIN E&P: S&P Downgrades ICR to 'CCC-' Following Advisor Hires
---------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
oil and natural gas production company Bruin E&P Partners LLC to
'CCC-' from 'CCC+'.

At the same time, S&P is lowering its issue-level rating on the
company's unsecured notes due 2023 to 'CC' from 'B-' and is
revising its recovery rating to '5' from '2'. 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 downgrade follows Bruin's recent disclosure that it has hired
restructuring advisors, which we believe increases the probability
of a restructuring event in the next six months. We also believe
this view is reflected in the current trading levels of the
company's 2023 notes. We continue to assess Bruin's liquidity as
less than adequate, with approximately $570 million outstanding on
the company's $710 million revolver commitment as of year-end 2019,
as the company navigates its spring borrowing base
redetermination." The company's covenant headroom remains very
tight and it may trip its 4x maximum leverage ratio this year
barring an amendment or waiver. Management has responded to the
collapse in commodity prices by curtailing new drilling activity,
which will result in substantially lower production and capital
expenditures going forward," S&P said.

"The negative outlook reflects our belief that Bruin will explore
strategic alternatives, including an in-court restructuring or
distressed debt exchange, over the next six months," S&P said.

S&P could lower its rating on Bruin if it expects a default to be a
virtual certainty regardless of timing.

"We could raise our rating on Bruin if we no longer believe there
is a high probability of a default, distressed exchange, or other
form of debt restructuring," S&P said.


BUCKNER FOODS: Unsec. Creditors to Be Paid for 20 Quarters
----------------------------------------------------------
Debtor Buckner Foods, Inc., filed an Amended Disclosure Statement
describing a Plan of Reorganization that provides for the payment
of all liabilities owed by the Debtor.

Allowed Class 4 Unsecured Claims will be paid quarterly and will
share pro rata in the funds available and remaining after payment
of Reorganized Debtor's normal operating expenses and the Priority
and Secured Claims.  The amount to be distributed to Class 4
Unsecured Creditors will be paid for 20 quarters after the
Effective Date.

The Equity Interest Holder will receive nothing under the Plan
until all other classes of creditors have been paid pursuant to the
Plan. However, due to the substantial amount of money, expertise,
labor and management which the Equity Interest Holder has provided
and will provide to the Plan, the Equity Interest Holder will
retain its ownership interest in the Debtor.

All payments required under the Plan after the Effective Date will
be made by Debtor from revenues generated by the continued
operation of its business and/or modification of the terms of its
loans with secured creditors.  From and after the Confirmation
Date, the Reorganized Debtor will perform the remaining obligations
of the Debtor under the Plan and will make all payments required to
be made under the Plan.  The Lessee will continue to operate the
convenience store under the terms of the Agreement.

The Debtor projects its monthly income will continue to be $5,000
per month until the Property is sold under the Agreement.  The
Debtor also projects its operating expenses and payment of its
secured debt pursuant to the plan can be satisfied at this income
level.  The Debtor will schedule a closing date for the
consummation of the Lease Purchase Agreement based on the funding
of the purchase price by the Lessee, Julie Ann Nalluri.  If the
Debtor is forced to liquidate its assets, it is likely that
sufficient funds will be available for payment in full of all
secured, priority, administrative and unsecured claims.

A full-text copy of the Amended Disclosure Statement dated April 3,
2020, is available at https://tinyurl.com/upklehv from PacerMonitor
at no charge.

The Debtor is represented by:

         Marilyn D. Garner
         Attorney at Law
         2001 East Lamar Blvd., Suite 200
         Arlington, Texas 76006
         Tel: (817) 505-1499
         Fax: (817) 549-7200

                      About Buckner Foods

Buckner Foods, Inc., is engaged in ownership and management of a
gas station and convenience store commonly known as Cresson Food
Store, located at 4625 S. Buckner Blvd., Dallas, Dallas County,
Texas.  Shares of ownership in Debtor are held by its President,
Nurudin Ismail.

Buckner Foods sought Chapter 11 protection (Bankr. N.D. Tex. Case
No. 19-42307) on June 3, 2019.  The LAW OFFICE OF MARILYN D. GARNER
is the Debtor's counsel.


BURLINGTON STORES: S&P Rates New $300MM Senior Secured Notes 'BB+'
------------------------------------------------------------------
S&P Global Ratings assigned its 'BB+' issue-level and '2' recovery
rating to Burlington N.J.-based Burlington Stores Inc.'s proposed
$300 million senior secured notes due 2025.

In conjunction, S&P lowered its issue-level rating on the company's
existing term loan due 2024 to 'BB+' from 'BBB-'. The '2' recovery
rating indicates S&P's expectation of substantial (70%-90%; rounded
estimate: 80%) recovery in the event of a payment default or
bankruptcy. S&P revised its recovery rating from '1' because the
issuance of the senior secured notes will increase pari passu
obligations, diluting recovery for the term loan.

The proposed senior secured notes will be secured on a pari passu
basis with Burlington's term loan facility by a second-priority
lien on the company's asset-based lending (ABL) facility collateral
and a first-priority lien on other assets.

"Burlington is also issuing $700 million of new senior unsecured
convertible notes, which we will not be rating. In our view, the
transaction will bolster Burlington's liquidity position and
enhance its financial flexibility during a period of heightened
uncertainty, while affording opportunistic working capital
investments as stores reopen. Pro forma for the issuance and
inclusive of its revolver borrowings, the company will have over
$1.5 billion of cash. We believe this will help preserve its
liquidity for the next several months while its core operations
remain under pressure due to the impacts of the coronavirus
pandemic," S&P said.

"We lowered our issuer credit rating on Burlington and revised our
outlook to negative on March 27, 2020, to reflect the uncertainty
about the pandemic's potentially significant damage to sales and
cash flows this year. Our rating and outlook continue to
incorporate a substantial decline in the company's operating
performance in 2020 that assumes a severe near-term disruption
before moderating in the second half of the year," the rating
agency said.

Issue Ratings – Recovery Analysis

Key analytical factors:

-- S&P has assigned its 'BB+' issue-level rating and '2' recovery
rating (70%-90%; rounded estimate: 80%) to the company's proposed
$300 million senior secured notes.

-- S&P has lowered its issue-level rating on the company's senior
secured term loan due 2024 to 'BB+' from 'BBB-'. The '2' recovery
rating reflects its expectation for substantial recovery
(70%–90%; rounded estimate: 80%) in the event of default.

-- S&P's rating on its ABL facility remains 'BBB-'. The '1'
recovery rating reflects its expectation of very high (90%-100%;
rounded estimate: 95%) recovery in the event of default.

-- S&P's simulated default scenario contemplates a default in 2025
because of a steep decline in EBITDA, stemming from weak
discretionary income and consumer spending amid declining economic
activity. This occurrence, coupled with intense competition,
merchandising missteps, and related margin pressure, would limit
the company's ability to meet its fixed-charge obligations.

-- S&P's recovery analysis assumes the company will emerge as a
going concern following a payment default or bankruptcy because of
its recognized store banner and national scale to maximize lenders'
recovery prospects.

-- S&P therefore values the company as a going concern using a 6x
EBITDA multiple of the rating agency's projected emergence EBITDA,
which is in line with that of its peers that have good brand
recognition and market position, such as The Gap, Inc.

-- S&P also assumes that $410 million of borrowings under the ABL
revolving credit facility will be outstanding by the time the
company defaults, which reflects 85% utilization of the $600
million commitment, less outstanding letters of credit.

Simulated default assumptions:

-- Simulated year of default: 2025
-- EBITDA at emergence: $256 million
-- Implied enterprise value (EV) multiple: 6x
-- Estimated gross EV at emergence: $1.54 billion

Simplified waterfall

-- Net EV after 5% administrative costs: $1.46 billion
-- Valuation split % (obligors/nonobligors): 100/0
-- ABL claims: $419 million
-- Recovery expectations: 90%-100%; rounded estimate: 95%
-- Term-loan and pari passu senior secured debt: $1,289 million
-- Recovery expectations: 70%-90%; rounded estimate: 80%

All debt amounts include six months of prepetition interest.


CAPSTONE OILFIELD: May 4 Auction of All Assets Set
--------------------------------------------------
Judge Janice D. Loyd of the U.S. Bankruptcy Court for the Western
District of Oklahoma authorized Capstone Oilfield Disposal
Services, LLC's bidding procedures in connection to the auction
sale of substantially all assets, free and clear of all liens,
claims or encumbrances.

The forms of the APA, the Sale Notice, and the Cure Notice are
approved.

The Debtor will serve the Sale Notice, the APA, the Bidding
Procedures and a copy of the Order Within five business days after
entry of the Order on: (a) all parties expressing an interest in
the possible purchase of any of the Purchased Assets, (b) the
counsel for the United States Trustee, (c) the counsel for
Interbank, (d) all parties known to have filed a notice of
appearance and request for notice, (6) all parties holding liens or
security interests in the Purchased Assets, and (f) the Matrix.
The Debtor is authorized to serve these patties by electronic
mail.

The Debtor will serve the Cure Notice upon each counterparty to the
Assumed Executory Contract no later than 16 days prior to the
Closing via United States Postal Service, first class delivery.

Ifa Cure Cost Objection is filed, the Debtor proposes that such
objection must identify a specific default that must be cured and
claim a specific monetary amount that differs from the amount in
the Cure Notice.  Any Cure Cost Objections or Adequate Assurance
Objections must be filed no later than two days prior to the
Closing.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: April 24, 2020 at 5:00 p.m. (CT)

     b. Initial Bid: Any initial overbid will be equal to the
Baseline Bid, plus a minimum overbid of $25,000.

     c. Deposit: 10% of Bid

     d. Auction: The Auction, if any, will be conducted at 10:00
a.m. (CT) on May 4, 2020 at the offices of Fellers, Snider,
Blankenship, Bailey & Tippens, P.C., 100 N. Broadway Avenue, Suite
1700, Oklahoma City, Oklahoma.

     e. Bid Increments: $10,000

     f. Sale Hearing: May 5, 2020

Notwithstanding any rule of the Bankruptcy Rules, the Order will be
effective immediately upon its entry.

A copy of the APA and the Bidding Procedures is available at
https://tinyurl.com/tl9wdbb from PacerMonitor.com free of charge.

           About Capstone Oilfield Disposal Services

Capstone Oilfield Disposal Services, LLC, sought Chapter 11
protection (Bankr. W.D. Okla. Case No. 20-10461) on Feb. 14, 2020.
In the petition signed by Randy Holder, owner/managing member, the
Debtor disclosed total assets at $10.06 million and $14.16 million
in debt. The Debtor tapped Stephen J. Moriarty, Esq., at Fellers,
Snider et al., as counsel.



CLAAR CELLARS: Asks Court to Extend Exclusivity Period to Nov. 9
----------------------------------------------------------------
Claar Cellars, LLC and affiliate RC Farms, LLC asked the U.S.
Bankruptcy Court for the Eastern District of Washington to extend
the exclusive period to file a Chapter 11 plan to Nov. 9, and the
period to solicit acceptances for the plan to Jan. 9, 2021.

The current market conditions and additional management
responsibilities have made it difficult for the companies to
prepare a bankruptcy plan.  Extension of the exclusivity period
would allow the companies to harvest and market or process their
crops, collect accounts receivable, and sell inventory.

                    About Claar Cellars LLC and
                           RC Farms LLC

Claar Cellars LLC -- https://www.claarcellars.com/ -- is a
family-owned estate winery.  It offers a selection of wines,
including Riesling, Cabernet Sauvignon, Merlot, Chardonnay,
Sauvignon Blanc, Syrah, Sangiovese, and newly planted Pinot Gris,
Viognier, Malbec and Petite Sirah.

Claar Cellars and its affiliate, RC Farms LLC, sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Wash. Lead
Case No. 20-00044) on Jan. 9, 2020.  At the time of the filing, the
Debtors each had estimated assets of between $10 million and $50
million and liabilities of between $1 million and $10 million.  

Judge Whitman L. Holt oversees the cases.  

The Debtors are represented by Steven H. Sackmann, Esq., at
Sackmann Law, PLLC; Toni Meacham, Esq., Attorney at Law; and Roger
W. Bailey, Esq., at Bailey & Busey, PLLC.

A committee of unsecured creditors has been appointed in Claar
Cellars' bankruptcy case.  The committee is represented by
Southwell & O'Rourke, P.S.


CLEVELAND BIOLABS: Incurs $2.69 Million Net Loss in 2019
--------------------------------------------------------
Cleveland Biolabs, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss of
$2.69 million on $1.11 million of revenues for the year ended Dec.
31, 2019, compared to a net loss of $3.71 million on $1.14 million
of revenues for the year ended Dec. 31, 2018.

As of Dec. 31, 2019, the Company had $2.04 million in total assets,
$1.05 million in total liabilities, and $984,286 in total
stockholders' equity.

Meaden & Moore, Ltd., in Cleveland, Ohio, the Company's auditor
since 2005, issued a "going concern" qualification in its report
dated April 14, 2020 citing that the Company continues to have
negative cash flow from operations and has a net capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.

The Company has incurred net losses of approximately $166.7 million
from its inception through Dec. 31, 2019.  Historically, the
Company has not generated, and does not expect to generate in the
immediate future, revenue from sales of product candidates. Since
the Company's founding in 2003, the Company has funded its
operations through a variety of means:

  * From inception through Dec. 31, 2019, the Company has raised
    $144.7 million of net equity capital, including amounts
    received from the exercise of options and warrants.  The
    Company has also received $7.3 million in net proceeds from
    the issuance of long-term debt instruments;

  * DoD and the BARDA have funded grants and contracts totaling
    $60.4 million for the development of entolimod for its
    biodefense indication;

  * The Russian Federation has funded a series of contracts
    totaling $17.3 million, based on the exchange rates in effect
    on the date of funding.  These contracts include requirements
    for the Company to contribute matching funds, which the
    Company has satisfied with both the value of developed
    intellectual property at the time of award, incurred
    development expenses and future expenses;

  * The Company has been awarded $4.0 million in grants and
    contracts not described above, all of which has been
    recognized at Dec. 31, 2019;

  * Incuron was formed to develop and commercialize the Curaxins
    product line, including its lead oncology drug candidate
    CBL0137.  In 2015, the Company sold its ownership interest
    for approximately $4.0 million and retained a 2% royalty
    interest in the CBL0137 technology; and

  * Panacela was formed to develop and commercialize preclinical
    compounds, which were transferred to Panacela through
    assignment and lease agreements.  Rusnano contributed $9.0
    million to Panacela and CBLI contributed $3.0 million plus
    intellectual property to Panacela.  As of April 15, 2020,
    CBLI owns 67.57% of Panacela.

Cleveland Biolabs stated, "We have incurred cumulative net losses
and expect to incur additional losses related to our R&D
activities.  We do not have commercial products and have limited
capital resources.  As of December 31, 2019, we had $1.6 million in
cash, cash equivalents and short-term investments which, along with
the active government contracts described above, are expected to
fund our projected operating requirements and allow us to fund our
operating plan, in each case, into June of 2020. However, until we
are able to commercialize our product candidates at a level that
covers our cash expenses, we will need to raise substantial
additional capital, which we may be unable to raise in sufficient
amounts, when needed and at acceptable terms.  Additionally, the
continued spread of COVID-19 and uncertain market conditions may
limit the Company's ability to access capital.  Our plans with
regard to these matters may include seeking additional capital
through debt or equity financing in public or private transactions,
the sale or license of drug candidates, or obtaining additional
research funding from the U.S. or Russian governments.  There can
be no assurance that we will be able to obtain future financing on
acceptable terms, or at all, or that we can obtain additional
government financing for our operations.  If we are unable to raise
adequate capital and/or achieve profitable operations, future
operations might need to be scaled back or discontinued.  The
financial statements do not include any adjustments relating to the
recoverability of the carrying amount of recorded assets and
liabilities that might result from the outcome of these
uncertainties.

"In addition, the COVID-19 pandemic may negatively impact our
ability to complete our planned preclinical and clinical trials,
our ability to obtain approval of any product candidates from FDA
or other regulatory authorities and our workforce and therefore our
research and development activities.  This may ultimately have a
material adverse effect on our liquidity, although we are unable to
make any prediction with certainty given the rapidly changing
nature of the pandemic and governmental and other responses to
it."

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

                     https://is.gd/YlSdDz

                    About Cleveland BioLabs

Cleveland BioLabs, Inc. -- http://www.cbiolabs.com/-- is a
biopharmaceutical company developing novel approaches to activate
the immune system and address serious medical needs.  The Company's
proprietary platform of Toll-like immune receptor activators has
applications in radiation mitigation and oncology.  The Company's
most advanced product candidate is entolimod, which is being
developed as a medical radiation countermeasure for the prevention
of death from acute radiation syndrome and other indications in
radiation oncology.  The Company was incorporated in Delaware in
June 2003 and is headquartered in Buffalo, New York.


CODY LEE WILSON: $32K Sale of RV to Camping World Approved
----------------------------------------------------------
Judge Robert L. Jones of the U.S. Bankruptcy Court for the Northern
District of Texas authorized Cody Lee Wilson and Whitney Brinkley
Wilson to sell their 2016 Heartland Cyclone 4100 Recreational
Vehicle to Camping World of Lubbock for $32,000.

All valid liens, claims and encumbrances attached to the RV will be
satisfied within 10 days of the sale in order of priority and
before any proceeds being released to the Debtors.

Any excess funds available after all valid liens are paid in full
will be divided evenly between the two Debtors, Cody and Whitney
Wilson.

Cody Lee Wilson and Whitney Brinkley Wilson sought Chapter 11
protection (Bankr. N.D. Tex. Case No. 19-50292) on Nov. 4, 2019.
The Debtors tapped Max Ralph Tarbox, Esq., at Tarbox Law, P.C., as
counsel.


DELEK LOGISTICS: S&P Affirms 'BB-' ICR, Outlook Stable
------------------------------------------------------
S&P Global Ratings raised the stand-alone credit profile to 'b+'
from 'b' and affirmed the 'BB-' issuer credit rating on Delek
Logistics Partners L.P. The outlook is stable.

At the same time, S&P is raising the issue-level rating on the
partnership's senior unsecured notes to 'BB-' and is raising the
recovery rating to '4' indicating its view that lenders can expect
average (30%-50%; rounded estimate: 40%) recovery in the event of a
payment default. S&P also affirmed its 'BB+' senior secured
issue-level rating on the partnership's revolving credit facility.

"The affirmation reflects our view that the partnership's credit
quality is largely driven by its ultimate parent, Delek US Holdings
Inc. (Delek US). We expect the partnership to continue to grow from
asset drop-downs from Delek US, and thus, we have raised the
stand-alone credit profile (SACP) to 'b+' to reflect its increasing
scale, with adjusted EBITDA over $200 million. The Big Spring
gathering system is expected to generate annual EBTIDA of $30
million-$32 million. The partnership acquired these assets for $100
million cash and 5 million limited partnership units. The cash
portion was largely financed by its revolving credit facility.
Delek US will waive the incentive distribution rights associated
with the equity consideration of this transaction in the near term.
These assets include an approximately 200-mile crude oil gathering
system with about 350,000 barrels (bbl) per day of throughput
capacity," S&P said.

The stable outlook on Delek Logistics reflects S&P's expectation
that the partnership will maintain adequate liquidity and adjusted
debt to EBITDA of 4.5x-5x while maintaining its distribution
coverage ratio above 1x. S&P expects the partnership to
opportunistically pursue asset drop-downs from Delek US to increase
its scale and asset diversity.

"We could lower our rating on Delek Logistics if we lower our
rating on Delek US. This could occur under a prolonged period of
weak crack spreads or an operational underperformance that causes
the company to sustain adjusted leverage of more than 3.5x. We
could lower the SACP if the partnership pursues a more aggressive
financial policy such that it sustaines adjusted debt to EBITDA of
more than 5x and a distribution coverage ratio consistently below
1x," S&P said.

"Higher ratings are unlikely in the near term due to the limited
scale and asset diversity of parent Delek US. We could raise the
rating if Delek US materially improves its scale while maintaining
consolidated leverage below 2x during midcycle commodity price
conditions," the rating agency said.


DESTINY SPRINGS: Asks Court to Extend Exclusivity Period to July 12
-------------------------------------------------------------------
Destiny Springs Healthcare, LLC asked the U.S. Bankruptcy Court for
the District of Arizona to extend the exclusive period to file a
Chapter 11 plan of reorganization to July 12, and the period to
solicit acceptances for the plan to Oct. 10.

Destiny Springs has been marketing its business for sale and the
contents of its plan of reorganization will depend in large part on
whether it can successfully identify a buyer or whether it chooses
to reorganize without a sale of the business.

The court has recently entered an order setting June 1 as the
claims bar date, after which time, Destiny Springs will have a full
picture of the claims filed against it.  Destiny Springs said
extending the exclusivity periods will facilitate a "fair and
equitable resolution" of its Chapter 11 case.

                 About Destiny Springs Healthcare

Destiny Springs Healthcare, LLC owns and operates a 90-bed,
67,566-square-foot behavioral healthcare facility located at 17300
N. Dysart Road in Surprise, Ariz. The facility provides both
inpatient and outpatient treatment for adolescents, adults and
geriatric patients.

Destiny Springs Healthcare filed for Chapter 11 bankruptcy
protection (Bankr. D. Ariz. Case No. 19-15702) on Dec. 15, 2019. In
the petition signed by Dr. Martin Newman, M.D., president, Debtor
was estimated to have $1 million to $10 million in both assets and
liabilities.  Judge Madeleine C. Wanslee oversees the case.

Grant L. Cartwright, Esq., at May, Potenza, Baran, & Gillespie,
P.C., serves as Debtor's legal counsel.

Susan N. Goodman has been appointed as patient care ombudsman.


DIAMOND OFFSHORE: Moody's Cuts CFR & Sr. Unsec. Rating to Ca
------------------------------------------------------------
Moody's Investors Service downgraded Diamond Offshore Drilling,
Inc.'s Corporate Family Rating to Ca from Caa1, its Probability of
Default Rating to Ca-PD from Caa1-PD, and its senior unsecured
notes rating to Ca from Caa2. The company's Speculative Grade
Liquidity Rating is unchanged at SGL-3. The rating outlook remains
negative.

This rating action follows Diamond's announcement [1] that it has
elected not to make the scheduled interest payment on its $500
million senior notes due 2039 and that it has hired advisors to
assist in analyzing and evaluating the various alternatives with
respect to its capital structure.

"Diamond's decision to not make an interest payment shows that the
coronavirus induced crash in oil prices and corresponding capital
spending cuts by oil and gas producers has indefinitely deferred
any potential recovery in offshore drilling activity and dayrates,"
commented Pete Speer, Moody's Senior Vice President. "Despite
having adequate liquidity and no maturities before October 2023,
this looks like the first step for the company to begin discussions
with creditors."

Downgrades:

Issuer: Diamond Offshore Drilling, Inc.

Probability of Default Rating, Downgraded to Ca-PD from Caa1-PD

Corporate Family Rating, Downgraded to Ca from Caa1

Senior Unsecured Notes, Downgraded to Ca (LGD4) from Caa2 (LGD4)

Outlook Actions:

Issuer: Diamond Offshore Drilling, Inc.

Outlook, Remains Negative

RATINGS RATIONALE

Diamond's Ca CFR, Ca-PD PDR and negative outlook reflects the
increased likelihood of default and Moody's views on overall
recovery. With Diamond having skipped an interest payment and
hiring advisors to evaluate its capital structure, there is a high
likelihood that the company restructures its debts, either through
an out of court settlement with its creditors or through the
bankruptcy process. Even if Diamond decides to make the interest
payment within the 30-day grace period, Moody's views this event as
a further indication that the company's debt levels are untenable.

The rapid and widening spread of the coronavirus outbreak,
deteriorating global economic outlook, falling oil prices, and
asset price declines are creating a severe and extensive credit
shock across many sectors, regions and markets. The combined credit
effects of these developments are unprecedented. The oilfield
services sector will be one of the sectors most significantly
affected by the shock given its sensitivity to demand and oil
prices. Diamond will remain vulnerable to the outbreak continuing
to spread and oil prices remaining weak. Moody's regards the
coronavirus outbreak as a social risk under its ESG framework,
given the substantial implications for public health and safety.
Its action reflects the impact on Diamond's credit quality, the
breadth and severity of the oil demand and supply shocks, and the
broad deterioration in credit quality it has triggered.

Diamond's senior unsecured notes are rated Ca, the same as the CFR
and consistent with Moody's view on the notes recovery and Loss
Given Default. The company's primary $950 million revolving credit
facility is unsecured but has a co-borrower structure that includes
a foreign subsidiary and the facility also benefits from guarantees
from operating subsidiaries that own the substantial majority of
Diamond's drilling rigs. Consequently, this revolver has a
structurally superior claim to Diamond's assets over the senior
notes which are unsecured and have no subsidiary guarantees.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

Diamond's PDR would be downgraded to D-PD if it enters bankruptcy
or its PDR could be appended with an /LD designation if it enters
into agreements with its creditors to reduce any of its debts
through transactions that Moody's views as a distressed exchange
and default. The CFR and senior notes ratings could be downgraded
if Moody's lowered its expectation on recovery. In order for
Diamond to be upgraded on a fundamental basis the company would
need to generate positive free cash flow, organically reduce debt
and increase interest coverage above 1.5x.

The principal methodology used in these ratings was Global Oilfield
Services Industry Rating Methodology published in May 2017.

Diamond Offshore Drilling, Inc. is a global offshore drilling
service contractor headquartered in Houston, Texas. Loews
Corporation (A3 stable) owns approximately 53% of Diamond's common
stock.


DIVERSIFIED CONSULTANTS: Voluntary Chapter 11 Case Summary
----------------------------------------------------------
Debtor: Diversified Consultants, Inc.
        10550 Deerwood Park Blvd., #309
        Jacksonville, FL 32256

Business Description: Diversified Consultants, Inc. provides
                      claims collection services.

Chapter 11 Petition Date: April 17, 2020

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 20-01311

Debtor's Counsel: Richard R. Thames, Esq.
                  THAMES MARKEY & HEEKIN, PA
                  50 North Laura Street
                  Suite 1600
                  Jacksonville, FL 32202
                  Tel: 904-358-4000
                  E-mail: abd@tmhlaw.net

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Nicole Zehnder Smith, secretary,
treasurer, and director.

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

                       https://is.gd/qi2PXR


DOLPHIN ENTERTAINMENT: Oct. 12 Deadline to Regain Nasdaq Compliance
-------------------------------------------------------------------
Dolphin Entertainment, Inc. received a notice on April 15, 2020
from The Nasdaq Stock Market that the date to achieve compliance
has been extended an additional 180 days until Oct. 12, 2020.

On Oct. 17, 2019, Dolphin Entertainment received a notice from
Nasdaq that its common stock, par value $0.015 per share, fails to
comply with the $1 minimum bid price required for continued listing
on The Nasdaq Capital Market under Nasdaq Listing Rule 5550(a)(2)
based upon the closing bid price of the Common Stock for the 30
consecutive business days prior to the date of the notice from
Nasdaq.

To regain compliance, the minimum bid price of the Common Stock
must meet or exceed $1.00 per share for a minimum ten consecutive
business days during this 180-day grace period.  The Company's
failure to regain compliance during this period could result in
delisting.

The Company is presently evaluating various courses of action to
regain compliance.  There can be no assurance that the Company will
be able to regain compliance with Nasdaq's rule or will otherwise
be in compliance with other Nasdaq listing criteria.

                    About Dolphin Entertainment

Headquartered in Coral Gables, Florida, Dolphin Entertainment, Inc.
-- http://www.dolphinentertainment.com/-- is an independent
entertainment marketing and premium content development company.
Through its subsidiaries, 42West LLC, The Door Marketing Group LLC
and Shore Fire Media, Ltd, the Company provides expert strategic
marketing and publicity services to many of the top brands, both
individual and corporate, in the entertainment, hospitality and
music industries.

Dolphin Entertainment reported a net loss of $1.19 million for the
year ended Dec. 31, 2019, compared to a net loss of $2.91 million
for the year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company
had $42.57 million in total assets, $32.88 million in total
liabilities, and $9.69 million in total stockholders' equity.

BDO USA, LLP, in Miami, Florida, the Company's auditor since 2014,
issued a "going concern" qualification in its report dated March
30, 2020 citing that the Company has suffered recurring losses from
operations from prior years, has an accumulated deficit, and a
working capital deficit that raise substantial doubt about its
ability to continue as a going concern.


DPW HOLDINGS: Sells $100,000 Convertible Promissory Note
--------------------------------------------------------
DPW Holdings, Inc., sold and issued to an investor (i) a
convertible promissory note in the principal amount of $100,000
convertible into shares of the Company's common stock, par value
$0.001 per share and (ii) a five-year warrant to purchase 50% of
the number of Conversion Shares issuable pursuant to the Note, at
an exercise price of $1.17 per share, subject to the authorization
from the NYSE American.

The principal amount of the Note, plus any accrued and unpaid
interest at a rate of 10% per annum, shall be due and payable on
Jan. 12, 2021.  The Note shall be convertible into shares of Common
Stock, which amount shall be determined by dividing (x) the amount
of the Note to be converted, multiplied by 1.35, by (y) the closing
bid price effective on the date of the notice of conversion,
subject to adjustments set forth in the Note; provided, however,
that, subject to the limitations set forth therein, the number of
shares of Common Stock issued for the initial conversion shall not
exceed $135,000 divided by a price per share equal to the closing
bid price effective on the date of the notice of conversion for the
initial conversion, subject to a floor price of $0.35.

The Note contains standard and customary events of default
including, but not limited to, failure to make payments when due
under the Note, failure to comply with certain covenants contained
in the Note, or bankruptcy or insolvency of the Company.  Any
principal or interest on the Note which is not paid when due shall
bear interest at the rate of the lesser of (i) 10% plus 13% per
annum and (ii) the maximum amount permitted by law from the due
date thereof until the same is paid, payable in cash upon demand.

Pursuant to the Note, the holder thereof shall have the right,
provided that Rule 144 under the Securities Act of 1933, as
amended, is unavailable for the resale of such Conversion Shares,
to include the Conversion Shares as part of any other registration
of securities filed by the Company in a registration statement
under Securities Act, including, but not limited to, registration
statements relating to secondary offerings of securities of the
Company but excluding, among others, any registration statements on
Form S-4 or S-8, or of any employee stock option, stock purchase or
compensation plan or of securities issued or issuable pursuant to
any such plan, or a dividend reinvestment plan.

The Warrant entitles the Investor to purchase, in the aggregate, up
to 50% of the number of Conversion Shares issuable pursuant to the
Note at an exercise price of $1.17 per share for a period of five
years subject to certain beneficial ownership limitations. The
Warrant is immediately exercisable once the Company obtains
approval thereof by the NYSE American.  The exercise price is
subject to adjustment for customary stock splits, stock dividends,
combinations or similar events.  The Warrant also includes
Piggyback Registration Rights.

                       About DPW Holdings

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

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

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


DRIVE CHASSIS: S&P Downgrades ICR to 'B' on Weaker Credit Metrics
-----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Chassis
lessor Drive Chassis Holdco LLC (which operates as Direct
ChassisLink Inc., DCLI) to 'B' from 'B+'.

At the same time, S&P is also lowering its issue-level rating on
the company's second-lien term loan to 'B' from 'B+'. The '4'
recovery rating (rounded estimate: 45%) is unchanged.

"We believe DCLI's credit metrics will continue to be pressured in
2020 on lower demand for chassis rentals.  Chassis are used for
transporting shipping containers to and from marine ports and rail
yards. We believe its performance will be constrained from the
expected impact from the COVID-19 pandemic on U.S. economic
activity and trade volumes. We forecast EBIT interest coverage to
improve only modestly in 2020, remaining below 1x, while funds from
operations (FFO) to debt remains in the mid-single-digit percent
area. Debt to capital should also remain stable with 2019, in the
mid-60% area. The company's 2019 metrics were somewhat skewed by
significant transaction costs associated with its purchase by funds
associated with Apollo Global Management, and we do not expect most
of them to recur in 2020. We also believe the company's EBIT
interest coverage will remain somewhat constrained by significant
amortization expenses related to intangible assets. Conversely, we
believe DCLI's debt to capital is somewhat overstated given the
balance sheet value of intangible assets," S&P said.

S&P's outlook on DCLI is negative. It expects the company's credit
metrics to remain pressured as U.S. GDP and import volumes decline
in 2020, with EBIT interest coverage below 1x and FFO to debt in
the mid-single-digit percent area. Although increased economic
activity and imports should improve DCLI's credit metrics in 2021,
the timing and degree of recovery is uncertain.

"We could lower ratings if we no longer expect the company's credit
metrics will improve over the next 12 months from reported 2019
levels, with EBIT interest coverage well below 1x and/or FFO to
debt in the low-single-digit percent area. This could occur if
shipping volumes do not improve or they decline further than we
expect," S&P said.

"We could revise our outlook to stable if the company's credit
metrics improve over the next 12 months in line with our
expectations, with EBIT interest coverage improving to at least
0.5x and FFO to debt improving to the mid- to high-single-digit
percent area, with prospects for further improvement," the rating
agency said.


E MECHANIC PLUS: May 20 Plan Confirmation Hearing Set
-----------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida, Tampa
Division, held a hearing to consider the conditional approval of
the Disclosure Statement filed by Debtor E Mechanic Plus Inc.

On April 2, 2020, Judge Michael G. Williamson conditionally
approved the Disclosure Statement and established the following
dates and deadlines:

   * 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.

  * May 20, 2020, at 9:30 a.m. in Tampa, FL − Courtroom 8A, Sam
M. Gibbons United States Courthouse, 801 N. Florida Avenue, is the
hearing on confirmation of the Plan, including timely filed
objections to confirmation, and objections to the Disclosure
Statement.

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

A full-text copy of the order dated April 2, 2020, is available at
https://tinyurl.com/wza9t7l from PacerMonitor at no charge.

                    About E Mechanic Plus

Based in Tampa, Fla., E Mechanic Plus Inc., filed a Chapter 11
petition (Bankr. M.D. Fla. Case No. 19-10891) on Nov. 15, 2019.  At
the time of the filing, the Debtor was estimated to have assets of
between $100,001 and $500,000 and liabilities of the same range.
Judge Michael G. Williamson oversees the case. Buddy D. Ford, P.A.,
is the Debtor's legal counsel.


ERNEST VICKNAIR: Disbursing Agent's $20K Sale of Houma Property OKd
-------------------------------------------------------------------
Judge Jerry A. Brown of the U.S. Bankruptcy Court for the Eastern
District of Louisiana authorized Patrick J. Gros, the Disbursing
Agent of Ernest A. Vicknair, Jr., to sell the real property located
at 5555 Bayou Black Drive, Houma, Louisiana to Brett Vicknair, or
his designee(s) for $20,000.

A hearing on the Motion was held on March 4, 2020.

The sale is free and clear of all liens, claims, or interests, with
the liens, claims, or interests, with such liens, claims, or
interests, with the liens, claims, or interests being referred and
attaching to the proceeds of the sale.

Upon the closing of the Sale, all liens, claims, or interests are
unconditionally released as to the Property, but not from the
proceeds of the Sale as described, and the Clerk of Court for
Terrebonne Parish is authorized to cancel all such liens, claims,
and interests as to the Property.

The Disbursing Agent is authorized to receive and retain the net
proceeds of the Sale for distribution pursuant to the terms of the
Plan.

The Bayou Black Drive will be sold, transferred, and delivered to
Purchaser on an "as is, where is" basis without warranties.

The counsel for the Disbursing Agent will serve the Order on the
required parties who will not receive notice through the ECF system
pursuant to the Federal Rules of Bankruptcy Procedure and the Local
Rules of the Court and file a Certificate of Service to that effect
within three days.

                        About the Debtor

Ernest A. Vicknair, Jr., sought Chapter 11 protection (Bankr. E.D.
La. Case No. 17-11059) on April 27, 2017.  The Debtor tapped Eric
J. Derbes, Esq., at The Derbes Law Firm, LLC, as counsel.

On April 9, 2018, the Court confirmed the Debtor's Plan of
Reorganization as of Dec. 4, 2017 with Immaterial Modifications as
of Feb. 28, 2018, recognizing and appointing Patrick J. Gros as
the
Disbursing Agent.

On June 21, 2018, the Court appointed Tiffany Mohre and Kathy
Neugent as realtors.


FALL LINE: Seeks Approval to Hire Hughey Phillips as Counsel
------------------------------------------------------------
Fall Line Tree Service, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of California to hire
Hughey Phillips, LLP as its bankruptcy counsel.

The Debtor desires to employ the firm due to the bankruptcy and
litigation experience of its attorneys, Kevin Hughey and Galen M.
Gentry. The Debtor anticipates that an adversary proceeding against
creditor Dick Yost Yaghlegian will be necessary in order to seek
avoidance of his unperfected security interest, recovery of
preferential transfers and to object to his claim.

The attorneys and professionals designated to represent the
debtor-in-possession will be paid at these hourly rates:

     Partners                                $400
     Senior Attorneys                        $350
     Junior Attorneys                        $300
     Paralegals/Law Clerks                   $200

The firm was initially retained by the Debtor and its two
principals, Ashley Nichols and Steve Nichols, in order to address
issues related to collection threats by Mr. Yaghlegian against the
Debtor as well as Mr. and Mrs. Nichols, since they are co-obligors
with the Debtor on the Debtor's debt to Mr. Yaghlegian. The Debtor
does not believe that either Mr. or Mrs. Nichols hold any claims
against the Debtor nor does the Debtor believe that it holds any
claims against Mr. or Mrs. Nichols.

The Debtor believes that the firm is a "disinterested person"
within the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Kevin Hughey, Esq.
     Galen M. Gentry, Esq.
     HUGHEY PHILLIPS LLP
     520 9th Street, Suite 230
     Sacramento, CA 95814
     Telephone: (916) 758-2100
     Facsimile: (916) 758-2200
     E-mail: khughey@hugheyphillipsllp.com
             ggentry@hugheyphillipsllp.com

                      About Fall Line Tree Service

Fall Line Tree Service, Inc., a tree service company based in
Lotus, California, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 20-21548) on March 13,
2020, listing under $1 million in both assets and liabilities. The
Debtor tapped Hughey Phillips LLP as its counsel.


FERRELLGAS LP: S&P Cuts $1.5BB Sr. Unsecured Notes Rating to 'C'
----------------------------------------------------------------
S&P Global Ratings lowered its issue-level rating on Ferrellgas
L.P.'s $1.5 billion senior unsecured notes due in 2021-2023 to 'C'
from 'CC'. The recovery rating was revised to '5', indicating S&P's
expectation of modest (10%-30%; rounded estimate: 25%) recovery in
the event of a payment default, from '4', indicating average
(30%-50%; rounded estimate: 30%) recovery.

At the same time, S&P affirmed its 'CCC' issue-level rating on the
upsized $700 million senior secured debt. The '1' recovery rating
indicates S&P's expectation of very high (90%-100%; rounded
estimate: 95%) recovery.

S&P also affirmed its 'C' issue-level rating on the $357 million
senior unsecured notes due June 2020 issued by Ferrellgas Partners
L.P. The '6' recovery rating is unchanged, indicating S&P's
expectation of negligible (0%-10%; rounded estimate 0%) recovery.

The downgrade of Ferrellgas L.P.'s $1.5 billion senior unsecured
notes reflects modest (10%-30%, rounded estimate: 25%) recovery in
the event of a payment default. S&P revised its recovery rating
following the $125 million add-on to the $575 million senior
secured notes due in 2025.


FORESIGHT ENERGY: Seeks to Hire Bailey & Glasser as Special Counsel
-------------------------------------------------------------------
Foresight Energy L.P. and its debtor affiliates seek authority from
the United States Bankruptcy Court for the Eastern District of
Missouri to employ Bailey & Glasser, LLP, as their special
counsel.

Services Bailey Glasser will provide are:

      a. seeks various environmental permits necessary to construct
pipelines and diffusers in the Big Muddy River to allow discharges
of chloride water into mixing zones approved under Clean Water Act
mixing zones, a matter which
Bailey Glasser has handled for five years;

      b. advise on groundwater management zones at Macoupin Energy
and related Consent Orders, a matter which Bailey Glasser has
handled since Macoupin Energy acquired the affected assets from
Exxon in 2009;

      c. to the extent any litigation occurs during the pendency of
Debtors' cases, continue to represent Williamson Energy, LLC in the
claims brought by an alleged partnership (Mitchell-Roberts), a
matter which Bailey Glasser has handled since 2014;

      d. advise on chloride and sulfate water treatment at Sugar
Camp Energy, a matter which Bailey Glasser has assisted on since
2014;

      e. pursue an injunction related to unconstitutional
regulations in Kentucky involving coal price bidding, an expedited
matter which Bailey Glasser has assisted on since December 2019;
and

      f. provide other day-to-day environmental, permitting,
regulatory, commercial, and land matters for which Bailey Glasser
has provided similar assistance since inception of Foresight
Energy.

The range of Bailey Glasser's rates are:

      Partners               $475–$850
      Associates/Of Counsel  $400–$450
      Paraprofessionals      $250–$300

     Brian A. Glasser, Partner         $650
     Nicholas S. Johnson, Partner      $500
     Jennifer S. Fahey, Partner        $550
     Jeffrey R. Baron, Partner         $500
     Amy S. Rubin, Of Counsel          $450
     Joshua I. Hammack, Associate      $425
     Christopher D. Smith, Associates  $400
     John C. Ailes, Jr., Investigator  $300
     Linda Sadler, Paralegal           $250

Nicholas S. Johnson, Esq., partner of Bailey & Glasser, assures the
court that neither Bailey Glasser nor any of its partners, counsel,
or associates holds or represents any interest adverse to the
Debtors or their estates with respect to the matters upon which it
is to be engaged.

The firm can be reached through:

     Nicholas S. Johnson, Esq.
     Bailey & Glasser LLP
     1055 Thomas Jefferson Street
     NW, Suite 540
     Washington, DC 20007
     Tel: 202-463-2101
     Fax: 202-463-2103

                About Foresight Energy

Foresight Energy and its subsidiaries -- http://www.foresight.com/
-- are producers of thermal coal, with four mining complexes and
nearly 2.1 billion tons of proven and probably coal reserves
strategically located near multiple rail and river transportation
access points in the Illinois Basin.  The Debtors also own a
barge-loading river terminal on the Ohio River.  From this
strategic position, the Debtors sell their coal primarily to
electric utility and industrial companies located in the eastern
half of the United States and across the international market.

Foresight Energy LP and its affiliates sought Chapter 11 protection
(Bankr. E.D. Mo. Lead Case No. 20-41308) on March 10, 2020.

The Hon. Kathy A. Surratt-States is the case judge.

Paul, Weiss, Rifkind, Wharton & Garrison LLP is acting as legal
counsel to Foresight Energy; Jefferies Group is acting as
investment banker; and FTI Consulting, Inc. is acting as financial
advisor.  Prime Clerk LLC is the claims agent at
https://cases.primeclerk.com/ForesightEnergy

Akin Gump Strauss Hauer & Feld LLP is acting as legal counsel and
Lazard Freres & Co. LLC is acting as investment banker to the Ad
Hoc Lender Group representing lenders under the first lien credit
agreement.

Milbank LLP is acting as legal counsel and Perella Weinberg
Partners LP is acting as investment banker to the Ad Hoc Lender
Group representing crossover lenders under each of the second lien
indenture and first lien credit agreement.

The Debtors were estimated to have $1 billion to $10 billion in
assets and liabilities.


FOSSIL GROUP: S&P Cuts ICR to B on COVID-19-Related Store Closures
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
fashion accessories company Fossil Group Inc. to 'B' from 'B+'. S&P
also lowered its issue-level rating on its $200 million term loan
to 'B+' from 'BB-'. The recovery rating remains '2' and reflects
S&P's expectation for substantial (70%-90%, rounded estimate 70%)
recovery in the event of a payment default.

Concurrently, S&P placed all of its ratings on CreditWatch with
negative implications.

"The downgrade reflects our belief that credit metrics will
severely deteriorate due to difficult operating conditions amid the
COVID-19 pandemic and recession.  We expect Fossil Group Inc.'s top
line and EBITDA to sharply decline this year because the company
and many of its wholesale customers have closed their retail
stores, in addition to soft consumer demand for traditional and
connected watches and other discretionary products. Although we
expect that the company will partially offset declines with reduced
payroll, lower marketing costs, and rent relief, we believe that
margins will significantly contract. As a result of poor operating
results and higher balance on its revolving credit facility, we
anticipate that leverage will increase above 5x and EBITDA interest
coverage will decline below 2x. We also now forecast that free
operating cash flow will be materially negative in fiscal year
2020, compared to previous expectations of at least $40 million,"
S&P said.

"The CreditWatch negative placements reflect our belief that there
is a greater risk the rating could be lowered one or two notches in
the near term. The magnitude of the impact on sales and cash flow
due to store closures and lower consumer demand is uncertain. The
company could miss our current base-case forecast if retail stores
remain closed into the summer, the economic fall-out caused by
COVID-19 is worse than our current expectation given the
discretionary nature of the business, or if it has another
merchandising misstep. We will resolve the CreditWatch placements
after we assess the severity and duration of the impact of COVID-19
on Fossil's liquidity position and credit metrics," S&P said.


FREEDOM MORTGAGE: S&P Alters Outlook to Neg., Affirms 'B-' ICR
--------------------------------------------------------------
S&P Global Ratings said it revised its outlook on Freedom Mortgage
Corp. to negative from stable. S&P also affirmed its 'B-' long-term
issuer credit rating and its 'B-' rating on the company's senior
unsecured notes.

The negative outlook reflects S&P's expectation that the economic
impact of COVID-19 will result in unfavorable mark-to-market (MTM)
adjustments on mortgage servicing rights (MSRs), a rise in
forbearance and delinquencies, and adverse liquidity conditions for
mortgage originators and servicers.

As of Dec. 31, 2019, Freedom's servicing-owned portfolio was $221.8
billion of unpaid principal balance, consisting of 66% Ginnie Mae
(GNMA) and 34% Fannie/Freddie. Freedom is offering forbearance
plans consistent with the Coronavirus Aid, Relief, and Economic
Security (CARES) Act and agency and Federal Housing Agency
guidance.

"We expect the number of customers seeking forbearance to increase
as unemployment rates rise, which could strain liquidity for
Freedom since the company is required to remit advances to
mortgage-backed security trusts. Moreover, we expect rising
delinquencies will lead to higher operational costs and interest
expense on advances," S&P said.

Freedom does not currently have any credit facilities that are
dedicated to financing servicing advances, but its KeyBank line of
credit can be used to finance escrow and corporate advances. The
company is in the process of amending its GNMA MSR facility to
include the financing of servicing advances. In the meantime, S&P
believes Freedom can manage principal and interest advances through
the timing gap of refinance payoffs for at least three months.

The negative outlook reflects S&P's expectation that over the next
12 months, Freedom will experience a strain on its liquidity
sources as more customers seek forbearance due to COVID-19, and
unfavorable MTM on MSRs will lead debt to tangible equity to
approach 2x. Despite the expected elevated operational costs and
interest expense from heightened delinquencies, S&P project debt to
EBITDA will remain between 5x and 6x and EBITDA interest coverage
will remain above 2x.

"We could lower the ratings over the next 12 months if the company
faces liquidity challenges as delinquencies rise due to COVID-19,
or if we expect leverage to stretch above our base-case
expectations on a sustained basis as a result of deteriorating
performance or acquisitions. We could also lower the ratings if the
company encounters additional regulatory actions or scrutiny, or if
EBITDA interest coverage nears 1x," S&P said.

"We could revise our outlook to stable over the next 12 months if
we expect Freedom to maintain adequate liquidity through these
uncertain economic times, debt to EBITDA below 6x, debt to tangible
equity below 2x, and EBITDA interest coverage above 2x on a
sustained basis," the rating agency said.


FRONTIER COMMUNICATIONS: Moody's Cuts PDR to D-PD on Ch. 11 Filing
------------------------------------------------------------------
Moody's Investors Service downgraded Frontier Communications
Corporation's probability of default rating to D-PD from Caa3-PD
following the announcement that the company filed a petition for
relief under Chapter 11 of the US Bankruptcy Code on April 14,
2020. Frontier's corporate family rating was downgraded to Caa3
from Caa2. Moody's affirmed the company's first lien senior secured
term loan B, first lien secured notes and second lien secured notes
at B3. Moody's downgraded the company's unsecured notes to Ca from
Caa3. Outstanding Frontier debt backed by third parties are not
part of its rating action. The speculative grade liquidity rating
has been downgraded to SGL-4 from SGL-3. The outlook remains
negative.

Subsequent to its actions, Moody's will withdraw the below listed
ratings due to Frontier's bankruptcy filing.

Downgrades:

Issuer: Frontier Communications Corporation

  Probability of Default Rating, Downgraded to D-PD from Caa3-PD

  Speculative Grade Liquidity Rating, Downgraded to SGL-4 from
  SGL-3

  Corporate Family Rating, Downgraded to Caa3 from Caa2

  Senior Unsecured Regular Bond/Debenture, Downgraded to Ca (LGD3)
  from Caa3 (LGD4)

Issuer: New Communications Holdings Inc.

  Senior Unsecured Regular Bond/Debenture, Downgraded to Ca (LGD3)
  from Caa3 (LGD4)

Affirmations:

Issuer: Frontier Communications Corporation

  Senior Secured Bank Credit Facility, Affirmed B3 (LGD2)

  Senior Secured Regular Bond/Debenture, Affirmed B3 (LGD2)

Outlook Actions:

Issuer: Frontier Communications Corporation

  Outlook, Remains Negative

RATINGS RATIONALE

The downgrade of the PDR reflects Frontier's bankruptcy filing on
April 14, 2020 to implement agreed-upon terms for a pre-arranged
financial restructuring plan with bondholders representing over 75%
of the company's $11 billion in outstanding unsecured bonds. The
Caa3 CFR, B3 senior secured ratings and Ca unsecured ratings
reflect Moody's view of above average estimated recovery for the
corporate family at default. Under this financial restructuring
plan Frontier is expected to reduce its debt by more than $10
billion to provide significant flexibility to support continued
investment in long term growth. The restructuring plan would leave
unimpaired all general unsecured creditors, including trade
vendors, and holders of secured and subsidiary debt. The company
has also received commitments for a $460 million
debtor-in-possession (DIP) financing (unrated). Following court
approvals Frontier's liquidity will total over $1.1 billion while
in bankruptcy, comprised of more than $700 million of balance sheet
cash and availability under the DIP facility. The DIP financing
agreement provides for the additional financing to convert to a
revolving exit facility upon emergence from bankruptcy. In
addition, Frontier is expected to receive $1.35 billion of cash
proceeds, subject to certain closing adjustments, from the sale of
its Washington, Oregon, Idaho, and Montana operations and assets to
Northwest Fiber on or around April 30, 2020.


GENCANNA GLOBAL: April 20 Auction of All Assets Set
---------------------------------------------------
Judge Gregory R. Schaaf of the U.S. Bankruptcy Court for the
Eastern District of Kentucky authorized GenCanna Global USA, Inc.
and affiliates' auction sale of substantially all assets.

The Bidding Procedures are approved, and will govern all aspects of
the Bidding Process.  The Debtors, in consultation with the DIP
Secured Parties, the Prepetition Secured Parties, the Committee and
the Office of the United States Trustee, may modify the Bid
Procedures as they deem necessary or appropriate to facilitate the
Bidding Process.  Notice of any material modifications must be
filed with the Court as soon as practicable, and parties in
interest will be entitled to object to any such material
modifications.  

The Debtors are authorized, but not directed, with the consent of
each of the Consultation Parties, to designate a Stalking Horse and
to offer such Stalking Horse any or all of the Stalking Horse
Protections as the Debtors deem necessary or appropriate in their
business judgment.  If a Stalking Horse Designation is made with
the consent of the Consultation Parties, the Court reserves the
right to consider the reasonableness of such designation at the
Transaction Hearing.  

In addition, if the Debtors choose to make a Stalking Horse
Designation, and a Consultation Party does not consent to such
designation, then the Debtors may request by motion that the Court
approves its Stalking Horse Designation and seek an expedited
hearing in respect thereof, subject to any objections thereto.   

Within five days after entry of the Bidding Procedures Order, the
Debtors will serve a notice of the entry of the Bidding Procedures
Order and a copy of the Bidding Procedures Order on the core
service list maintained by the Debtors' claims and noticing agent.
The Debtors will also cause a copy of this Bidding Procedures Order
to be posted in the Data Room.

Within seven business days of entry of the Bidding Procedures
Order, the Debtors will send a notice of the entry of the Bidding
Procedures Order, with all applicable deadlines set by the Bidding
Procedures Order listed in the notice itself, to all other parties
in their consolidated mailing matrix.

On April 1, 2020, the Debtors will file an Assumption Notice that
identifies the Proposed Cure Amounts.  The Debtors will promptly
serve the Assumption Notice on the counterparties to the contracts
and leases listed thereon, and such counterparties will have 14
days from the date of service of the Assumption Notice to file a
written objection with the Bankruptcy Court to the Proposed Cure
Amount.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: April 17, 2020 at 5:00 p.m. (EST)

     b. Initial Bid: TBD

     c. Deposit: 10% of the total purchase price

     d. Auction: If more than one Qualified Bid is received, an
auction may be conducted on April 20, 2020 at 10:00 a.m. (EST) at
the offices of Debtors’ counsel, or such other location as may be
determined by the Debtors and communicated to Qualified Bidders.   
Qualified Bidders at the Auction will be informed of the terms of
the previous Bids made by other Qualified Bidders, including the
identity of the Qualified Bid that the Debtors determine is the
highest or best Bid received by the Bid Deadline.

     e. Bid Increments: $250,000

     f. Sale Hearing: April TBD, 2020 at TBD (EST)

     g. Sale Objection Deadline: April 21, 2020 at 11:59 p.m. (ET)

     h. Closing: No later than May 1, 2020

     i.  The proposed transfer of any of the Debtors' assets will
be on an "as is, where is" basis and without representations or
warranties of any kind, nature, or description.

     j. Any Qualified Bidder who has a valid and perfected lien on
any of the Debtors' assets will have the right to credit bid all or
a portion of such Secured Creditor’s allowed secured claims.

Notwithstanding Bankruptcy Rule 6004 or otherwise, the Bidding
Procedures Order will be effective and enforceable immediately upon
entry and its provisions will be self-executing.

A hearing on the Motion was held on March 4, 2020.

A copy of the Bidding Procedures is available at
https://tinyurl.com/qpva3wv from PacerMonitor.com free of charge.

                    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) filed on Jan. 24,
2020.  The involuntary petition was signed by alleged creditors
Pinnacle, Inc., Crawford Sales, Inc., and Integrity/Architecture,
PLLC.  

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

Laura Day DelCotto, Esq., at DelCotto Law Group PLLC, represents
the petitioners.

The Debtors tapped Benesch Friedlander Coplan & Aronoff, LLP and
Dentons Bingham Greenebaum, LLP as legal counsel; Huron Consulting
Services, LLC as operational advisor; and Jefferies, LLC, as
financial advisor.  Epig is the claims agent, which maintains the
page https://dm.epiq11.com/GenCanna.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Feb. 18, 2020.  The committee tapped Foley & Lardner
LLP as its bankruptcy counsel, and DelCotto Law Group PLLC as its
local counsel.


GFY REAL ESTATE: Case Summary & 3 Unsecured Creditors
-----------------------------------------------------
Debtor: GFY Real Estate LLC
        3090 Southlawn Ave.
        Maplewood, MN 55109

Business Description: GFY Real Estate LLC is a Single Asset Real
                      Estate (as defined in 11 U.S.C. Section
                      101(51B)).  The Company has a right of
                      redemption to a property located at 3090
                      Southlawn Ave., Maplewood, MN 55109,
                      Ramsey County, MN.  The current value of
                      the Debtor's interest is $4.84 million.

Chapter 11 Petition Date: April 17, 2020

Court: United States Bankruptcy Court
       District of Minnesota

Case No.: 20-31106

Debtor's Counsel: Joel D. Nesset, Esq.
                  COZEN O'CONNOR
                  33 S. 6th Street
                  Suite 3800
                  Minneapolis, MN 55402
                  Tel: 612-260-9000
                  E-mail: jnesset@cozen.com

Total Assets: $4,837,501

Total Liabilities: $4,046,045

The petition was signed by Brett Hawkinson, chief manager.

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

                        https://is.gd/fCQ1Jt


GLOBAL EAGLE: S&P Cuts ICR to CCC- on Business Impact of COVID-19
-----------------------------------------------------------------
S&P Global Ratings has lowered all ratings one notch, including the
issuer credit rating on U.S.-based Global Eagle Entertainment Inc.
to 'CCC-', to reflect tightening liquidity, very weak credit
metrics in 2020, and uncertainty around the timing and pace of
recovery in travel.

COVID-19's impact on Global Eagle's business lines has heightened
the near-term default risk.  Prior to the pandemic, Global Eagle's
S&P-adjusted debt-to-EBITDA was above 10x and the company had
revenue growth and cost-cutting initiatives in place to improve
credit metrics to more sustainable levels. These improvements are
unlikely for the foreseeable future as the COVID-19 pandemic shocks
the airline and cruise industry from which Global Eagle generates
the majority of its revenue. In the near-term, the steep drop in
travel has also raised uncertainty around the company's ability to
meet its financial commitments over the next year.

The negative outlook reflects the likelihood the company may
restructure or default as the dramatic global reduction in travel
impairs its airline and cruise media and connectivity business.

"We could lower the rating if we believed a default or
restructuring to be a virtual certainty, or if the company
announces a distressed exchange, missed interest payment, or
bankruptcy filing," S&P said.

"We could raise the rating once the pandemic and corresponding
recession are resolved and global travel rebounds, and if the
company improves its liquidity and profitability," the rating
agency said.


GRAY LAND: Court Approves First Amended Disclosure Statement
------------------------------------------------------------
On April 2, 2020, debtor Gray Land & Livestock, LLC, filed with the
U.S. Bankruptcy Court for the Eastern District of Washington a
First Amended Disclosure Statement and First Amended Plan of
Reorganization.

On April 3, 2020, Judge Frederick P. Corbit ordered that the
Debtor's First Amended Disclosure Statement, with proposed
amendments and supplements, contains adequate information to allow
creditors and parties in interest to make informed decisions as to
whether to vote for or against the Debtor's Plan of
Reorganization.

A full-text copy of the order dated April 3, 2020, is available at
https://tinyurl.com/wg763bj from PacerMonitor at no charge.

                 About Gray Land & Livestock

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


GREATER APOSTOLIC: Seeks to Hire Legal Counsel
----------------------------------------------
Greater Apostolic Faith Temple Church, Inc. seeks approval from the
U.S. Bankruptcy Court for the Southern District of California to
hire legal counsel.

The Debtor proposes to employ David Demergian, Esq., to give legal
advice regarding its rights and duties under the Bankruptcy Code,
assist in the preparation of a bankruptcy plan, and provide other
legal services in connection with its Chapter 11 case.

The attorney will charge $395 per hour for his services.  Legal
assistants will charge $95 per hour.

Mr. Demergian assures the court that he neither holds nor
represents an interest adverse to the estate.

Mr. Demergian maintains an office at:

     David Demergian, Esq.
     Fitzmaurice, Demergian, & Gagnon
     550 W. C St., Ste. 990
     San Diego, CA 92101- 3531
     Phone:  (619) 239-3015

                  About Greater Apostolic Faith
                        Temple Church Inc.

Greater Apostolic Faith Temple Church Inc., a religious
organization in San Diego, Calif., sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Cal. Case No. 19-02820) on
May 14, 2019.  At the time of the filing, the Debtor estimated
assets of between $1 million and $10 million and liabilities of
between $1 million and $10 million.


GREENTEC-USA INC: Seeks to Hire Fritz & Company as Accountant
-------------------------------------------------------------
GreenTec-USA, Inc. seeks authority from the U.S. Bankruptcy Court
for the Eastern District of Virginia to employ Fritz & Company,
P.C. as its accountant.

Fritz & Company will prepare Debtor's 2019 federal and state income
tax returns, and will perform other tasks related to the
preparation of the tax returns.

The firm will charge Debtor a flat fee of $1,695.

Fritz & Company neither holds nor represents an interest adverse to
the estate, according to court filings.

The firm can be reached through:

     Laura E. Seal, CPA
     Fritz & Company, P.C.
     4084 University Drive, Suite 200
     Fairfax, VA 22030-6800
     Phone: +1 703-591-9393

                      About GreenTec-USA Inc.

GreenTec-USA, Inc. -- https://greentec-usa.com/ -- offers
cyber-defense, secure data, secure systems, and secure document
storage, video compression, data center modularization and
optimization services.

Based in Sterling, Va., GreenTec-USA filed a voluntary Chapter 11
petition (Bankr. E.D. Va. Case No. 19-14034) on Dec. 10, 2019. In
the petition signed by Stephen Petruzzo, president and chief
executive officer, Debtor estimated $1 million to $10 million in
both assets and liabilities. Robert M. Marino, Esq., at Redmon
Peyton & Braswell, LLP, is Debtor's legal counsel.


GREENWOOD VETERINARY: Ordered to Amend Plan & Disclosures
---------------------------------------------------------
On April 1, 2020, Greenwood Veterinary Associates, PLC LLC, filed a
Combined Plan of Reorganization and a Disclosure Statement.  Judge
Mark A. Randon of the U.S. Bankruptcy Court for the Eastern
District of Michigan, Southern Division, on April 2, 2020, ruled
that upon review, the Court concludes that it cannot yet grant
preliminary approval.  The judge said that the Debtor must file by
April 17, 2020, an amended combined plan and disclosure statement
that provides:

  * Stacey Lee Schramm's background;

  * Clarification on whether Ms. Schramm is currently receiving a
salary, and whether she will receive a salary during the life of
the plan. If so, Debtor must include the amount of the salary; and

  * Information on any fringe benefits Ms. Schramm is currently
receiving or will receive during the life of the plan.

A full-text copy of the order dated April 2, 2020, is available at
https://tinyurl.com/tcf356o from PacerMonitor at no charge.

            About Greenwood Veterinary Associates

Greenwood Veterinary Associates filed a voluntary Chapter 11
petition (Bankr. E.D. Mich. Case No. 19-55866) on Nov. 14, 2019,
listing under $1 million in both assets and liabilities, and is
represented by Jeffrey H. Bigelman, Esq. and Yuliy Osipov, Esq., at
Osipov Bigelman, P.C.


HANESBRANDS INC: S&P Alters Outlook to Negative, Affirms 'BB' ICR
-----------------------------------------------------------------
S&P Global Ratings revised its outlook to negative from stable and
affirmed its 'BB' issuer credit rating on Hanesbrands Inc.

Store closures and a drop in consumer spending on nonessential
items will hurt Hanesbrands's sales and margins.   In response to
the COVID-19 pandemic, Hanesbrands temporarily closed about 1,200
of its retail locations in the U.S., Europe, and Australia. While
the company is less reliant on the traditional department store
channel than some other apparel peers and generates a good portion
of revenue from mass segment stores (Target, Walmart) that remain
open, S&P believes consumer traffic and spending on discretionary
items will remain weak as consumers are increasingly limiting their
purchases to grocery and hygiene products. In addition, some stores
are barred from selling nonessential items in order to reduce foot
traffic and prevent the spread of the coronavirus. These measures
to contain the spread of COVID-19 pandemic will hurt Hanesbrands'
sales in the upcoming quarters despite the replenishable nature of
many of its products.

The negative outlook reflects the risk that stores will remain
closed for a prolonged period because of the COVID-19 pandemic and
cause a deeper recession in the U.S. and Europe. This could cause a
slower recovery of Hanesbrands' sales and profits and hinder the
company's ability to restore credit metrics for a prolonged period
of time.

"We could lower our ratings within the next 12 months if
Hanesbrands' operating performance is weakened for a prolonged
period by stores closures or a recession, and the company sustains
adjusted leverage above 4x in fiscal 2021," S&P said.

"We could revise the outlook to stable if Hanesbrands can weather
the pandemic and we believe the company can restore profitability,
which would enable it to strengthen credit metrics, including
leverage below 4x in fiscal 2021," S&P said.


HARBOR FREIGHT: Moody's Affirms Ba3 CFR, Outlook Stable
-------------------------------------------------------
Moody's Investors Service affirmed Harbor Freight Tools USA, Inc.'s
Ba3 Corporate Family Rating, Ba3-PD Probability of Default Rating
and Ba3 secured bank facility rating. The outlook is stable.

"The affirmation of Harbor Freight's ratings reflects that its
stores have been deemed to be essential and as a result the vast
majority of stores remain open with modified hours and certain
restrictions". stated Bill Fahy, Moody's Senior Credit Officer. In
addition, HFT has been able to partially mitigate the higher
tariffs through selective price management, working with their
suppliers or lowering operating costs while maintaining a value
focused product offering although margins will remain constrained.
"The affirmation also takes into consideration HFT's good liquidity
position with a material cash balance and significant availability
under its $700 million asset based revolving credit facility due
August 2021 which Moody's expects the company will successfully
refinance in the near term" stated Fahy.

Affirmations:

Issuer: Harbor Freight Tools USA, Inc.

Probability of Default Rating, Affirmed Ba3-PD

Corporate Family Rating, Affirmed Ba3

Senior Secured Bank Credit Facility, Affirmed Ba3 (LGD4)

Outlook Actions:

Issuer: Harbor Freight Tools USA, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

HFT benefits from its success in providing value priced tools and
equipment, a track record of strong operating performance and
further opportunities for continued store expansion. HFT's business
strategy of direct sourcing and proprietary brands has driven high
EBIT margins and healthy free cash flow. Value priced retailers,
such as HFT should remain well positioned in the current economic
environment and will increase its visibility through disciplined
store expansion. HFT is constrained by its relatively modest scale
when compared to the larger home improvement and auto parts
retailers, as well as its narrower product offering. HFT is also
limited by its track record of paying sizable debt financed
dividends to its shareholders, that periodically increased debt and
leverage but then subsequently deleveraged through steady growth of
earnings. In addition, should tariffs remain in place for an
extended period, HFT's operating margins will remain below historic
levels.

The rapid and widening spread of the coronavirus outbreak,
deteriorating global economic outlook, falling oil prices, and
asset price declines are creating a severe and extensive credit
shock across many sectors, regions and markets. The combined credit
effects of these developments are unprecedented. The home
improvement sector has been affected by the shock given its
sensitivity to consumer demand and sentiment although the sector
has also been deemed essential for operators like HFT who's stores
have remained open with modified hours and certain restrictions
despite the outbreak continuing to spread. Moody's regards the
coronavirus outbreak as a social risk under its ESG framework,
given the substantial implications for public health and safety.

Governance is a key rating factor for HFT. HFT's private ownership
is a rating constraint given the potential implications from both a
capital structure and operating perspective. Financial strategies
are always a key concern of privately-owned companies with regards
to the potential for higher leverage, extractions of cash flow via
dividends, or more aggressive growth strategies.

The stable outlook reflects its view that HFT will be able to
navigate the current operating challenges, that its stores will
stay open and it will maintain good liquidity. The outlook also
reflects its expectation that HFT will manage its store growth
effectively and successfully refinances its ABL revolver, which
matures in August 2021 well in advance of its becoming current.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

Factors that could result in an upgrade would include a moderate
financial policy that resulted in credit metrics representative of
a higher rating on a consistent and sustained basis. An upgrade
would require HFT to consistently maintain leverage on a debt to
EBITDA below 3.75 times on a sustained basis.

The outlook could be changed to negative in the event HFT does not
refinance its ABL before it becomes current at the end of August
2020. Factors that could result in a downgrade include a sustained
deterioration in operating performance, or if it executed a debt
financed dividends that resulted in a sustained increase in
leverage. Quantitatively, ratings could be downgraded if leverage
on a debt to EBITDA basis was sustained above 4.5 times or if
liquidity deteriorated for any reason.

Privately-held, Harbor Freight Tools USA, Inc., headquartered in
Calabasas, California, sells value priced tools and equipment
through over 1,045 stores in 48 states as well as through the
internet and its call centers. Harbor Freight is owned by Mr. Eric
Smidt. Revenues are in excess of $4.9 billion.

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


HARTSHORNE HOLDINGS: Sets Bidding Procedures for All Assets
-----------------------------------------------------------
Hartshorne Mining Group, LLC and its affiliates ask the U.S.
Bankruptcy Court for the Western District of Kentucky to authorize
the bidding procedures in connection with the sale of substantially
all of their assets through one or more sales.

The Debtors ask authority to begin a formal marketing and sale
process to sell substantially all of their Assets.  As discussed on
the record at the hearing held on Feb. 21, 2020, the Debtors
commenced these chapter 11 cases with the express intent to
effectuate one or more sales of substantially all of their assets,
including the operating Poplar Grove Mine in Rumsey, Kentucky.
Indeed, as a condition to receiving DIP financing from the Tribeca
DIP Parties, the Debtors agreed to pursue a sale process consistent
with the required milestones specified in their DIP financing
facility.  Without the process contemplated by the Milestones and
as set forth
in the Bidding Procedures, the Tribeca DIP Parties would not have
provided the DIP Facility to the Debtors.

The Debtors believe that the sale process specified in the Bidding
Procedures will maximize the participation of potential purchasers
and ultimately lead to a value maximizing conclusion of these
chapter 11 cases.  They are cognizant of their fiduciary
obligations to maximize value for all stakeholders and have
designed a process that simultaneously (i) is open to all potential
bidders, including third parties and current debt holders, (ii) is
intended to drive a robust marketing and auction process, and (iii)
protects the best interests of the Debtors' estates and creditors.
This approach is grounded in their knowledge that conducting a fair
and robust process is the only viable path forward to maximize the
distributable value of their Assets.  Accordingly, the Debtors
believe that launching the marketing and sale process provided for
in the Bidding Procedures is a valid exercise of their business
judgment, is in the best interests of their estates and creditors,
and should be approved.  

As set forth above, the Debtors' DIP Facility was negotiated by the
Debtors and the Tribeca DIP Parties to include the Milestones.  The
Milestones, in relevant part, require that the sale process
contemplated by the Bidding Procedures proceed along the following
timeline:   

     (a) No later than 15 days after the Petition Date, the Debtors
will have filed a motion with the Court seeking approval of a sale
of all, or substantially all of the Debtors' assets on terms
reasonably acceptable to the Tribeca DIP Parties pursuant to
section 363 of the Bankruptcy Code and approval of Bidding
Procedures.

     (b) No later than 50 days after the Petition Date, the Court
will have entered an order approving Bidding Procedures.

     (c) No later than 50 days after the Petition Date will be the
deadline for initial indications of interest.

     (d) No later than 75 days after the Petition Date will be the
deadline for the submission of "Qualified Bids."

     (e) No later than 90 days after the Petition Date, an Auction
will be conducted if there is more than one Qualified Bid.

     (f) No later than 95 days after the Petition Date, the Court
will have entered an order approving the Sale Transaction(s).

     (g) No later than 115 days after the Petition Date, the
consummation of (i) a Sale Transaction, or (ii) more than one Sale
Transaction will have occurred.

Consistent with the Milestones, the Debtors propose the following
timeline for the sale process:

     a. April 10, 2020 at 5:00 p.m. (ET) - Deadline for Initial
Indications of Interest -

     b. May 5, 2020 at 5:00 p.m. (ET) - Deadline for Submission of
Qualified Bids

     c. May 10, 2020 at 5:00 p.m. (ET) - Deadline for Stalking
Horse Selection, if any

     d. May 18, 2020 at 10:00 a.m. (ET) - Auction

     e. May 22, 2020 at 10:00 a.m. (ET), or at such other time as
is convenient for the Court - Sale Hearing

     f. June 14, 2020 - Sale Closing Date

     g. July 19, 2020 - Maximum Extended Sale Closing Date

The other salient terms of the Bidding Procedures are:

     a. Stalking Horse Selection Deadline: May 10, 2020

     b. Initial Bid: TBD

     c. Deposit: Equal (1) in the case of a Bid for all or a
portion of the Assets, the amount of 10% of the purchase price
contained in the Modified Purchase Agreement or (2) such other
amount as the Debtors determine, in consultation with the
Consultation Parties

     d. Auction: If conducted, the Auction will take place on May
18, 2020 at 10:00 a.m. (ET) at the offices of counsel for the
Debtors, Squire Patton Boggs (US) LLP, 201 East 4th Street, Suite
1900, Cincinnati, Ohio 45202, or such other place and time as the
Debtors will notify all Qualified Bidders and the Consultation
Parties.  

     e. Bid Increments: $500,000

     f. At any time before the Bid Deadline, the Debtors may ask
Court approval to enter into a purchase agreement, subject to
higher or otherwise better offers at the Auction, with any bidder
that submits a bid acceptable to the Debtors, in consultation with
the Consultation Parties, to establish a minimum Qualified Bid at
the Auction.  

     g. Any party submitting a Bid primarily composed of a credit
bid will not be required to submit a Good Faith Deposit for the
credit bid portion.  Any cash component of a bid partially
comprised of a credit bid is subject to the Good Faith Deposit
requirement.

     h. May 20, 2020 at 4:00 p.m. (ET)

Within seven days after the entry of the Bidding Procedures Order
or as soon as reasonably practicable thereafter, the Debtors will
serve the Sale Notice, the Purchase Agreement, the Bidding
Procedures Order, and the Bidding Procedures by first-class mail,
postage prepaid, upon all Notice Parties.  In addition, within
seven days after the entry of the Bidding Procedures Order or as
soon as reasonably practicable thereafter, the Debtors will serve
the Sale Notice.

To the extent the Debtors enter a Stalking Horse Agreement, the
Debtors will ask expedited approval of their entry into such
agreement and any Bid Protections included therein together with
the terms and conditions under which such Bid Protections would be
payable to the Stalking Horse Bidder, on no less than seven days'
notice.

At least 20 days before the Sale Hearing, the Debtors will file
with the Court, and post on the website maintained for these
chapter 11 cases at http://cases.stretto.com/hartshorne,the Notice
of Assumption and Assignment and, included therewith, the
Designated Contracts List and (ii) the Cure Costs.  The Assumption
and Assignment Objection Deadline is May 15, 2020.

A copy of the Bidding Procedures is available at
https://tinyurl.com/tvyqu36 from PacerMonitor.com free of charge.

                    About Hartshorne Holdings

Hartshorne Holdings, LLC and affiliates are engaged in the
production and sale of thermal coal through the operation of the
Poplar Grove Mine, which is part of the Buck Creek Complex located
in the Illinois Coal Basin in Western Kentucky.  The Buck Creek
Complex includes two mines: (i) the operating Poplar Grove Mine,
and (ii) the permitted, but not constructed, Cypress Mine.

On Feb. 20, 2020, Hartshorne Holdings, LLC and three affiliates
sought Chapter 11 bankruptcy protection (Bankr. W.D. Ky. Lead Case
No. 20-40133).

Hartshorne Holdings was estimated to have $50 million to $100
million in assets and liabilities as of the bankruptcy filing.

The Hon. Thomas H. Fulton is the case judge.

The Debtors tapped Squire Patton Boggs (US) LLP as bankruptcy
counsel; Frost Brown Todd LLC as local counsel; FTI Consulting,
Inc. as financial advisor; and Perella Weinberg Partners LP as
investment banker. Stretto is the claims agent, maintaining the
page https://cases.stretto.com/hartshorne

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on March 10, 2020.  The committee is represented by
Dentons Bingham Greenebaum LLP and Whiteford Taylor Preston, LLP.


HB FULLER CO: S&P Lowers ICR to 'BB' on Expected Weaker Earnings
----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on H.B. Fuller
Co. to 'BB' from 'BB+'. S&P also lowered its issue-level ratings by
one notch, including its secured debt ratings to 'BB' from 'BB+',
and its unsecured debt ratings to 'BB-' from 'BB'. Recovery ratings
remain '3' on the secured debt and '5' on unsecured debt.

Challenging macroeconomic conditions will weaken demand for
adhesives and sealants, and weaken earnings and credit measures at
H.B. Fuller relative to our previous expectations. S&P Global
Ratings now projects negative GDP growth in the U.S. and eurozone
for the full year 2020 before rebounding in 2021. In this
environment, S&P expects demand for adhesives and sealants to
weaken, particularly in more cyclical end markets, including
construction products, appliances, transportation, and aerospace.
It believes the coronavirus pandemic will reduce near-term demand
because of government-mandated restrictions that lead people to
defer activities such as home renovations, car purchases, and air
travel. In its base case, S&P expects these factors to lead to a
mid- to high-single-digit revenue decline in 2020, and weighted
average credit measures at levels it considers appropriate for the
'BB' rating, with funds from operations (FFO) to debt in the 12% to
20% range. Specifically, S&P expects 2020 FFO to debt will remain
near 2019 levels of about 13% before showing gradual improvement in
2021.

The negative outlook reflects the potential for weakening of
earnings and credit measures in excess of what S&P has considered
in its base case. S&P's base case factors in its economic
assumptions for a global recession in the first half of 2020, with
conditions rebounding somewhat in the second half leading to slight
global GDP growth for the full year in 2020. If the downturn is
more severe or longer-lasting than S&P's base case, such weakening
could prevent the company from reducing debt as quickly as expected
in the rating agency's base-case scenario. S&P's base case assumes
the company prioritizes discretionary cash flow to reduce debt, and
that the company will not pursue meaningful share repurchases or
debt-funded acquisitions over at least the next two years. S&P
expects weighted average funds from operations (FFO) to debt in the
12% to 20% range on a sustained basis.

"We could lower the ratings within the next 12 months if
macroeconomic weakness proves to be more severe or longer-lasting
than our base case, leading to prolonged weakness in demand for
adhesives and sealants. While the company's current mix of
businesses is different than it was in 2009, it remains focused on
adhesives and sealants. Like with many chemical companies, the 2009
global recession significantly impacted H.B. Fuller, with revenues
dropping 11%, primarily driven by lower volumes. If such a scenario
occurs in 2020, along with EBITDA margin declines of at least 200
basis points (bps), this could lead to credit measures we consider
appropriate for a lower rating, with weighted average FFO to debt
of about 12%. We could also lower the ratings if, contrary to our
expectations, management significantly increased debt to fund an
acquisition or shareholder rewards," S&P said.

"We could revise the outlook to stable within the next 12 months if
the macroeconomic environment recovers quickly from the coronavirus
pandemic with limited signs of permanent demand destruction. We
could also revise the outlook to stable if sales at H.B. Fuller
prove to be more resilient than our base-case assumptions despite
the macro headwinds. If revenue exceeds our expectations by 500 bps
or EBITDA margins exceed our expectations by more than 100 bps,
this would lead to credit measure improvement, with weighted
average FFO to debt sustainably in the 12% to 20% range, levels we
would consider appropriate for a stable outlook," S&P said.


HERMITAGE OFFSHORE: Receives Noncompliance Notice from NYSE
-----------------------------------------------------------
Hermitage Offshore Services Ltd. received notice from the New York
Stock Exchange that the Company is no longer in compliance with the
NYSE's continued listing standards because the average closing
price of the Company's common shares has fallen below $1.00 per
share over a consecutive 30 trading-day period.

Pursuant and subject to the NYSE's rules, the Company has a
six-month cure period following receipt of the NYSE notice to
regain compliance with the NYSE's minimum share price requirement.
During this time, the Company's common stock will continue to be
listed and trade on the NYSE.  As required by the NYSE, the Company
has notified the NYSE of its intent to cure the deficiency and
restore its compliance with the NYSE continued listing standards.

                    About Hermitage Offshore

Bermuda-based Hermitage Offshore Services Ltd. (previously Nordic
American Offshore Ltd.) -- http://www.hermitage-offshore.com/-- is
an offshore support vessel company that owns 23 vessels consisting
of 10 platform supply vessels, or PSVs, two anchor handling tug
supply vessels, or AHTS vessels, and 11 crew boats.  The Company's
vessels primarily operate in the North Sea or the West Coast of
Africa.

Nordic American incurred a net loss and comprehensive loss of
US$197.29 million for the year ended Dec. 31, 2018, compared to a
net loss and comprehensive loss of US$29.33 million for the year
ended Dec. 31, 2017.

KPMG AS, in Oslo, Norway, the Company's auditor since 2014, issued
a "going concern" qualification in its report dated May 15, 2019,
citing that the Company has suffered recurring losses from
operations and is required to raise additional capital in order to
refinance its Initial Credit Facility which raises substantial
doubt about its ability to continue as a going concern.


HESTON HAULING: Seeks to Hire Steven C. Hathaway as Attorney
------------------------------------------------------------
Heston Hauling, LLC, seeks authority from the United States
Bankruptcy Court for the Western District of Washington to employ
the Law Office of Steven C. Hathaway as its attorney.

Legal services to be rendered by Steven C. Hathaway are:

      a. prepare pleadings and applications and conducting
examinations incidental to any related proceedings or to the
administration of this case;

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

      c. advise the Debtor of his 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 this 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 matters related
thereto.

The current rate for Steven C. Hathaway, Esq. is $350 per hour.

Mr. Hathaway does not hold or represent an interest adverse to this
estate and is a "disinterested" person under the Bankruptcy Code,
according to court filings.

The firm can be reached through:

     Steven C. Hathaway, Esq.
     LAW OFFICE OF STEVEN C. HATHAWAY
     3811 Consolidation Ave.
     P.O. Box 2147
     Bellingham, WA 98227
     Tel: 360-676-0529
     E-mail: shathaway@expresslaw.com

                   About Heston Hauling, LLC

Heston Hauling, LLC offers automotive towing services.

Heston Hauling, LLC filed its voluntary petition under Chapter 11
of the Bankruptcy Code (Bankr. W.D. Wa. Case No. 20-10655) on Feb.
28, 2020. The petition was signed by Christopher Heston, managing
member. At the time of filing, the Debtor estimated $1,550,694 in
assets and $477,257 in liabilities. The Debtor taps Steven C.
Hathaway, Esq. at the LAW OFFICE OF STEVEN C. HATHAWAY as its
counsel.


HGIM CORP: S&P Downgrades ICR to 'CCC+' on Unsustainable Leverage
-----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on HGIM Corp.,
a U.S.-based offshore vessel service provider, to 'CCC+' from 'B-'.
The outlook is negative.

At the same time, S&P is lowering its issue-level rating on the
company's $350 million first-lien term loan due in 2023 to 'B-'
from 'B'. The recovery rating is '2', which indicates S&P's
expectation of substantial (70%-90%; rounded estimate: 75%)
recovery of principal in the event of a payment default.

"We expect oilfield services sector demand will be hurt by the
collapse in oil prices.   The recent drop in oil prices--driven by
the Saudi-Russian price war and worsened by the unprecedented drop
in demand as a result of the coronavirus pandemic--has led to sharp
reductions in E&P capital spending plans for 2020. This will reduce
demand for the oilfield services sector. In the offshore sector in
which HGIM operates, we expect postponements in reaching final
investment decisions, potential delayed start-up of already
sanctioned projects, and minimal exploration activity. Offshore
producers will likely remain more cautious about committing capital
to longer-term projects until market fundaments are more stable,
which could affect HGIM's revenues beyond the near-term," S&P
said.

The negative outlook reflects HGIM's unsustainable leverage, the
increased likelihood the company could engage in a distressed
transaction, and the risk liquidity could deteriorate. S&P expects
FFO to debt of about 5% and debt to EBITDA of more than 7x over the
next 12 months.

"We could lower the rating if liquidity weakened or we expected the
company to engage in a distressed debt transaction within 12
months. This would most likely result from an extended period of
weak oil prices delaying recovery in the offshore drilling market,
which would hurt demand for HGIM's services," S&P said.

"We could revise the outlook to stable if the company's leverage
improved, including FFO to debt above 12% and debt to EBITDA below
5x for a sustained period, while it maintained adequate liquidity.
This would most likely result from improved conditions in the
offshore drilling sector leading to higher demand for HGIM's
services," the rating agency said.


HOLLISTER CONSTRUCTION: Exclusivity Period Extended to July 7
-------------------------------------------------------------
Judge Michael Kaplan of the U.S. Bankruptcy Court for the District
of New Jersey extended to July 7 the period during which only
Hollister Construction Services, LLC can file a Chapter 11 plan.

The company has the exclusive right to solicit votes on the plan
from creditors until Sept. 8.

               About Hollister Construction Services

Hollister Construction Services, LLC -- http://www.hollistercs.com/
-- is a full service commercial construction company with a team of
150+ construction professionals. The Company's specialties include
interior and exterior renovations, building additions, and ground
up construction. Hollister's areas of expertise include the
construction of corporate, education, healthcare, industrial,
retail, and residential projects.

Hollister Construction sought Chapter 11 protection (Bankr. D.N.J.
Lead Case No. 19-27439) on Sept. 9, 2019, in Trenton, N.J.

In the petition signed by Brendan Murray, president, the Debtor was
estimated to have $100 million to $500 million in assets and
liabilities of the same range.

Hon. Michael B. Kaplan oversees the case.

Debtor tapped Lowenstein Sandler as bankruptcy counsel; SM Law PC
as special counsel; 10X CEO Coaching, LLC as restructuring counsel;
and The Parkland Group, Inc. as financial advisor.


HOWARD S. COHEN: Household Items Sale Through Strange Imports OK'd
------------------------------------------------------------------
Judge Michael E. Romero of the U.S. Bankruptcy Court for the
District of Colorado authorized Howard Steven Cohen and Lise
Hollander Cohen to sell the household items listed in Exhibit A
through a third party reseller, Strange Imports, LLC, with Strange
Imports to receive a 50% commission.

The sale of the Goods will be free and clear of all liens, claims
and encumbrances, with such liens, claims, and encumbrances to
attach to the proceeds of the sale.

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

Howard Steven Cohen and Lise Hollander Cohen sought Chapter 11
protection (Bankr. D. Colo. Case No. 19-19897) on Nov. 15, 2019).
The Debtors tapped Jenny M.F. Fujii, Esq., as counsel.



IN MARKETING: Unsecureds to Have 33% to 43% Recovery Under Plan
---------------------------------------------------------------
Debtor Immarketing Group, Inc., d/b/a IN Marketing Group, filed
with the U.S. Bankruptcy Court for the District of New Jersey a
Plan of Reorganization and a Disclosure Statement on April 3, 2020.


Holders of Class 4 General Unsecured Claims will recover 33% to
43%. Each Holder of an Allowed Class 4 Claim will receive from the
Litigation Trust, its Pro Rata share in Cash of the Litigation
Trust Assets.

In exchange for the Equity Contribution, the Holders of Equity
Interests in Class 6 will receive and retain their Equity Interests
in the Reorganized Debtor to the same extent held in the Debtor
prior to the Effective Date.

The Plan provides for the creation and funding of the Litigation
Trust whose beneficiaries will be the Holders of General Unsecured
Claims. All Distributions to be made on account of Allowed General
Unsecured Claims will be made by the Litigation Trust.

Upon the Effective Date, the Litigation Trust Funding ($40,000)
will be contributed to the Litigation Trust to be used to fund the
fees and expenses incurred by the Litigation Trust.  The Litigation
Trust Funding is the approximate sum of the Equity Contribution
($25,000) and the Sobel Release Payment ($14,733).

During the Trust Funding Period, the Debtor will make semi-annual
payments in Cash to the Litigation Trust on or before February 1 of
each year during the Trust Funding Period in the aggregate amount
of no less than 333,333; and August 1 of each year during the Trust
Funding Period in the aggregate amount of no less than $166,667,
which payments shall be made from the GUC Distribution Fund, unless
the Reorganized Debtor exercises the GUC Buyout Option by the GUC
Buyout Date; provided however that the payment due on or before
August 1, 2020, shall instead be due within 30 days after the
Effective Date.

The GUC Distribution Fund and the GUC Buyout Amount will be funded
by the Reorganized Debtor's revenues from continuing operations or
other source of funds as the Reorganized Debtor may choose in its
sole discretion.  The Reorganized Debtor shall not be required to
segregate any portion of the GUC Distribution Fund.

A full-text copy of the Disclosure Statement dated April 3, 2020,
is available at https://tinyurl.com/uwvcfrb from PacerMonitor at no
charge.

The Debtor is represented by:

         WILK AUSLANDER LLP
         1515 Broadway, 43rd Floor
         New York, New York 10036
         Telephone: (212) 981-2300
         Eric J. Snyder, Esq.
         Eloy A. Peral, Esq.
         E-mail: esnyder@wilkauslander.com
                 eperal@wilkauslander.com

                 - and -

         SHAPIRO, CROLAND, REISER, APFEL & DI IORIO LLP
         411 Hackensack Avenue
         Hackensack, New Jersey 07601
         Telephone: (201) 897-2411
         John P. Di Iorio, Esq.
         E-mail: jdiiorio@shapiro-croland.com

                    About IN Marketing Group

IN Marketing Group -- http://www.inmarketinggroup.com/-- is an
advertising agency that helps companies grow by providing corporate
gifts and customized incentive programs to their clients.  It helps
businesses penetrate new markets, reward their loyal customers and
upsell to existing clients while retaining their top sales
performers.

IN Marketing Group sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 19-25754) on Aug. 14, 2019.
In the petition signed by Alan Traiger, president, the Debtor
disclosed $2,206,521 in assets and $4,513,541 in liabilities.  

The case is assigned to Judge Stacey L. Meisel.  

The Debtor is represented by Shapiro Croland Reiser Apfel & Di
Iorio, LLP and Wilk Auslander LLP.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors in the Debtor's bankruptcy case.   Politan Law, LLC, is
the Committee's counsel.


IOTA COMMUNICATIONS: Delays Filing of Q1 Form 10-Q Over COVID-19
----------------------------------------------------------------
Iota Communications, Inc., filed a Current Report on Form 8-K with
the Securities and Exchange Commission to avail itself of an
extension to file its Quarterly Report on Form 10-Q for the three
and nine months ended Feb. 9, 2020, originally due on April 14,
2020, in reliance on an order issued by the Securities and Exchange
Commission on March 25, 2020 pursuant to Section 36 of the
Securities Exchange Act of 1934, as amended (Release No. 34-88465),
granting an extension to certain public companies that are impacted
by COVID-19 to file their annual reports and quarterly reports.

In December 2019, a novel strain of coronavirus was reported to
have surfaced in Wuhan, China, which has and is continuing to
spread throughout the world, including the United States.  On Jan.
30, 2020, the World Health Organization ("WHO") declared the
outbreak of coronavirus disease 2019 ("COVID-19") a "Public Health
Emergency of International Concern", and on March 11, 2020, the WHO
characterized the outbreak as a "pandemic".

The Company has been following the recommendations of public health
authorities and has taken steps to minimize its employees' exposure
to COVID-19, including the temporary closures of its offices, and
having its employees work remotely to the extent possible, which
has adversely affected their efficiency.  As a result, the
Company's books and records are not easily accessible, resulting in
delays in the preparation and review of the Company's unaudited
condensed consolidated financial statements and the Quarterly
Report.

As such, the Company will be relying upon the 45-day extension
provided by the SEC's Order to file its Quarterly Report.  The
Company expects to file its Quarterly Report no later than May 29,
2020, 45 days after the original due date of the Quarterly Report.
In addition, the Company expects to file the previously announced
restatement of its unaudited condensed consolidated interim
financial statements as of and for the three and six months ended
Nov30, 2019 on an amended Form 10-Q no later than May 29, 2020.

The Company is supplementing the risk factors previously disclosed
in its Annual Report on Form 10-K for the year ended May 31, 2019
with the following risk factor:

"A pandemic, epidemic or outbreak of an infectious disease, such as
COVID-19, may materially and adversely affect our business.

"Our business, results of operations, and financial condition may
be materially adversely impacted if a public health outbreak,
including the recent COVID-19 pandemic, interferes with our
ability, or the ability of our employees, contractors, suppliers,
and other business partners to perform our and their respective
responsibilities and obligations relative to the conduct of our
business.  In addition, the impact of the COVID-19 pandemic on the
global financial markets may reduce our ability to access capital,
which could negatively impact our business, results of operations,
and ability to continue as a going concern.  Our business has been
disrupted by COVID-19.  The ultimate disruption that may be caused
by the pandemic is uncertain; however, it may result in a material
adverse impact on the Company's financial position, operations, and
cash flows.  Possible effects may include, but are not limited to,
disruption to our customers and revenue, absenteeism in our labor
workforce, unavailability of products and supplies used in our
operations, shutdowns that may be mandated or requested by
governmental authorities, and a decline in the value of our assets,
including various long-lived assets."

                  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.


JACOBS ENTERTAINMENT: S&P Cuts ICR to 'B-'; Ratings on Watch Neg.
-----------------------------------------------------------------
S&P Global Ratings lowered all ratings on U.S. based gaming
operator Jacobs Entertainment Inc. by one notch, including the
issuer credit rating to 'B-' from 'B'. Ratings remain on
CreditWatch with negative implications.

"The downgrade reflects our forecast for a deterioration in Jacobs'
credit measures and liquidity position this year given the
temporary closures of the company's gaming operations since around
March 18, and the associated loss of cash flow. The CreditWatch
reflects continued uncertainty as to the ultimate duration of
casino closures, the recovery path upon reopening, and the
associated impact on Jacobs' liquidity position," S&P said.

"In resolving the CreditWatch, we plan to monitor the potential
reopening of the company's gaming operations. We could lower the
ratings if we lose confidence that Jacobs' gaming operations will
resume by July or if it appears the company is burning cash at a
faster rate than we are currently expecting. In addition, we plan
to evaluate how the U.S. recession and potential continued social
distancing measures might affect consumer discretionary spending at
casinos, and the impact that would have on the pace of Jacobs'
potential cash flow recovery later this year and into 2021. We will
also assess how quickly Jacobs' credit measures can recover
following a spike in 2020 and whether the company will be able to
rebuild cash balances that may have been depleted during the casino
closures," S&P said.


JAGUAR HEALTH: Enters Deal with Atlas Sciences to Develop NP-500
----------------------------------------------------------------
Jaguar Health, Inc., has entered into an agreement with Atlas
Sciences, LLC to develop NP-500, a non-core Jaguar plant-based Type
II diabetes drug candidate which has successfully completed Phase 1
clinical trials.  The deal involves the receipt of $1.5 million by
Napo Pharmaceuticals, Inc. (Napo), Jaguar's wholly owned
subsidiary, for sale of NP-500's technology and intellectual
property to Atlas Sciences.  Concurrently with this sale, Jaguar
received an exclusive 10-year license to develop and commercialize
NP-500 technology in all territories worldwide except greater
China, inclusive of the right to sublicense NP-500 development and
commercialization rights.

"We are pleased to enter into this agreement with Atlas Sciences,
as it supports our strategy to bring in non-dilutive capital to
fund Napo's plant-based R&D pipeline," said Lisa Conte, Jaguar's
president and CEO.  "While we remain laser focused on maximizing
the full potential of our non-opioid prescription product Mytesi
(crofelemer) -- which is unrelated to NP-500 and is the only oral
plant-based medicine approved by the FDA under botanical guidance
-- we look forward to potentially forging additional non-dilutive
funding partnerships to advance key potential pipeline indications
into development, commercialization, and access outside the U.S."

NP-500 is a plant-based drug product candidate for treatment of
type II diabetes and insulin-resistance syndrome in humans. Derived
from a plant found in North America, NP-500 is a hormone-sensitive
lipase inhibitor that has already completed Phase 1 safety testing
in humans and substantial pre-clinical animal testing for Type II
diabetes.  Its novel mechanism of action has been shown in animal
models to increase insulin sensitivity, reduce blood glucose
levels, reduce serum free fatty acids and triglycerides, and
provide a potential benefit for blood pressure.  In traditional
medicine, the plant was brewed as a tea and used for the treatment
of type II diabetes and various other human illnesses.

"We are delighted to move forward another plant-based therapeutic
agent that has been utilized for centuries as part of traditional
medicine," Steven King, PhD, Jaguar's chief of sustainable supply,
ethnobotanical research and intellectual property, commented.
"Napo is grateful to indigenous healers for the opportunity to
collaborate with them to discover and develop drugs with novel
mechanisms of action that can potentially change the standard of
care for complicated and chronic diseases."

According to data from the Centers for Disease Control and
Prevention, more than 34 million Americans have diabetes, and
approximately 90-95% of these individuals have type II diabetes.
Currently, more than 405 million people globally have type II
diabetes, and experts project that number will rise to more than
510 million by 2030.  Using criteria proposed by the National
Cholesterol Education Program Adult Treatment Panel III, national
survey data suggest insulin resistance syndrome (also called
metabolic syndrome and X syndrome) is very common, affecting
approximately 24% of U.S. adults aged greater than 20 years.

Under the terms of the license, Jaguar is obligated to initiate a
proof of concept Phase 2 study of NP-500 under an investigational
new drug ("IND") application with the U.S. Food and Drug
Administration or an IND-equivalent dossier under appropriate
regulatory authorities within six months of April 15, 2020.  If
Jaguar fails to initiate the study by this date for any reason,
including the timely receipt of adequate funding to initiate the
study, Jaguar will incur aggregate trial delay fees of $2,265,000
payable monthly over a period of approximately ten months.  Atlas
Sciences has the right to terminate the license in the event that
Jaguar (i) fails to complete the Phase 2 study within five years of
April 15, 2020 or (ii) has not timely initiated the Phase 2 study
and thereafter fails to make monthly trial delay fee payments.

                     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.  The Company's 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.
Its Mytesi (crofelemer) product is approved by the U.S. FDA for the
symptomatic relief of noninfectious diarrhea in adults with
HIV/AIDS on antiretroviral therapy.

Jaguar reported a net loss of $38.54 million for the year ended
Dec. 31, 2019, compared to a net loss of $32.15 million for the
year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$36.41 million in total assets, $15.84 million in total
liabilities, $9.89 million in series A redeemable convertible
preferred stock, and $10.67 million in total stockholders' equity.

Mayer Hoffman McCann P.C., in San Francisco, California, the
Company's auditor since 2019, issued a "going concern"
qualification in its report dated April 2, 2020 citing that the
Company has experienced losses since inception, significant cash
used in operations, and is dependent on future financing to meet
its obligations and fund its planned operations.  These conditions
raise substantial doubt about its ability to continue as a going
concern.


KPH CONSTRUCTION: May 15 Joint Plan Confirmation Hearing Set
------------------------------------------------------------
KPH Construction, Corp. and its debtor affiliates filed with the
U.S. Bankruptcy Court for the Eastern District of Wisconsin a Joint
Disclosure Statement for its First Amended Joint Plan of
Reorganization.  On April 3, 2020, the Court approved the
Disclosure Statement and established the following dates and
deadlines:

  * May 15, 2020, at 3:15 p.m. is the hearing to consider
confirmation of the Debtors' Joint Plan.

  * May 1, 2020, is fixed as the last day for returning the
ballots, as instructed on the ballot form, to accept or reject the
Debtors’ Joint Plan.

  * May 4, 2020, is fixed as the last day for the Debtors to file
the Report on Balloting.

  * May 6, 2020, is fixed as the last day for filing written
objections to confirmation of the Debtors' Joint Plan.

A full-text copy of the order dated April 3, 2020, is available at
https://tinyurl.com/qwtozys from PacerMonitor at no charge.

                 About KPH Construction Corp.

Founded in 1999, KPH Construction, KPH Environmental and KHP
Services are providers of commercial construction services.  Triple
H is a holding company. Keith P. Harenda is the sole member and
manager of Triple H, and the sole shareholder and president of KPH
Construction and KPH Environmental.  Harenda is the manager of KPH
Services.  The companies collectively employ approximately 30
people in the operations of their construction business at projects
throughout Wisconsin.

KPH Construction Corp., based in Milwaukee, WI, filed a Chapter 11
petition (Bankr. E.D. Wis. Lead Case No. 19-20939) on Feb. 6, 2019.
In the petition signed by Keith P. Harenda, president, debtor KPH
Construction Corp. was estimated to have $1 million to $10 million
in assets and $10 million to $50 million in liabilities.  The Hon.
Beth E. Hanan oversees the case.  Evan P. Schmit, Esq. at Kerkman &
Dunn, serves as bankruptcy counsel.


MAXLINEAR INC: S&P Affirms 'BB-' ICR on Planned Asset Purchase
--------------------------------------------------------------
S&P Global Ratings affirmed its 'BB-' issuer credit rating on
MaxLinear Inc. and 'BB-' issue-level rating on the company's
existing senior secured term loan B.

The rating affirmation comes after MaxLinear agreed to purchase
Intel's home gateway platform division for $150 million in a deal
that will be largely funded by a new $140 million senior secured
term loan A.  S&P assigned a 'BB-' rating to the new term loan A.

The acquisition improves MaxLinear's position in the connected home
market but competitive pressures remain. S&P views the acquired
assets from Intel as complementary to MaxLinear's more
front-end-focused product portfolio for the connected home market,
such as transceivers and tuners. By obtaining the Intel home
gateway division's Wi-Fi access points, Ethernet, and
system-on-chip (SoC) products and components, MaxLinear will be
able to offer a more integrated offering to OEMs across various
broadband access technologies. MaxLinear also gains a significant
IP portfolio and early design wins that should support revenue
growth in the Wi-Fi area over the next few years with the
transition to the Wi-Fi 6 generation. Furthermore, the Intel
division's software and system-level capabilities potentially
provide a greater level of customer stickiness for MaxLinear.

"The stable outlook reflects our view that MaxLinear will
successfully integrate the Intel assets and generate sufficient
operating efficiencies to maintain pro forma EBITDA margins at
least in the 20% area in 2020. As a result, we expect pro forma
leverage to be maintained below 4x over the next 12 months despite
an assumed low-double-digit organic revenue decline from near-term
macroeconomic headwinds," S&P said.

S&P would consider a downgrade if MaxLinear is unable to
successfully integrate the home gateway division and generate
expected cost savings such that EBITDA margins remain well below
20%. This could also reflect sustained organic revenue and EBITDA
declines due to continued weakness in end-market spending from a
prolonged global recession or supply constraints from COVID-19
containment measures. A downgrade would likely be driven by
leverage reaching 4x or FOCF to debt being materially below 10% on
a sustained basis.

A downgrade could also be the result of the company adopting a more
aggressive financial policy involving large debt-funded
acquisitions and shareholder returns.

S&P could raise the rating if MaxLinear returns to organic revenue
growth and improves its end-market diversification, while also
increasing EBITDA margins and reducing its debt balance such that
leverage is expected to remain below 2x on a sustained basis.


MCL NURSING: May 12 Disclosure Statement Hearing Set
----------------------------------------------------
Debtor MCL Nursing, LLC, filed with the U.S. Bankruptcy Court for
the Northern District of Georgia, Atlanta Division, a Disclosure
Statement and a Plan.

On April 3, 2020, Judge Barbara Ellis-Monro ordered that:

   * May 12, 2020, at 11:00 a.m. in the United States Bankruptcy
Court, Courtroom 1402, Richards Russell Federal Building, 75 TED
Turner Drive, SW, Atlanta Georgia 30303 is the hearing to consider
the approval of the Disclosure Statement.

   * May 5, 2020, is fixed as the last day for filing and serving
written objections to the disclosure statement.

   * The Disclosure Statement and Plan will be distributed in
accordance with Fed. R. Bankr. P. 3017(a).

A full-text copy of the order dated April 3, 2020, is available at
https://tinyurl.com/us8fc9o from PacerMonitor at no charge.

The Debtor is represented by:

         THEODORE N. STAPLETON, PC
         Theodore N. Stapleton
         Suite 100-B
         2802 Paces Ferry Road
         Atlanta, Georgia 30339
         Tel: (770) 436-3334
         E-mail: tstaple@tstaple.com

                     About MCL Nursing LLC

MCL Nursing, LLC, owns and operates a skilled nursing facility in
McLoud, Oklahoma.

MCL Nursing filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 19-67513) on Nov. 1,
2019. In the petition signed by Christopher F. Brogdon, manager,
the Debtor was estimated to have up to $50,000 in assets and $1
million to $10 million in liabilities.  The case is assigned to
Judge Barbara Ellis-Monro. Theodore N. Stapleton, Esq., at Theodore
N. Stapleton, P.C., represents the Debtor.


METRO PUERTO RICO: Seeks to Hire JPC Law as Counsel
---------------------------------------------------
Metro Puerto Rico LLC seeks authority from the United States
Bankruptcy Court for the District of Puerto Rico to hire Jose
Prieto, Esq. and JPC Law Office as its counsel.

Service JPC will render are:

     a. advise debtor with respect to its duties, powers and
responsibilities in this case under the laws of the United States
and Puerto Rico in which debtor in possession conducts its
operations.

     b. advise debtor in connection with a determination on whether
a reorganization is feasible and if not, helping debtor in the
orderly liquidation of its assets;

     c. assist the debtor with respect to negotiations with
creditors for the purpose of achieving a reorganization
or an orderly liquidation;

     d. prepare on behalf of debtor the necessary complaints,
answers, orders, reports, memoranda of law and/or
any other legal paper or document required in the above captioned
case;

     e. appear before the Bankruptcy Court or any other court in
which debtor asserts a claim, interest or defense
related to this bankruptcy case;

     f. perform such other legal services for debtor as may be
required in this proceeding or in connection with the
operation of debtor’s business including, but not limited to,
notarial services;

     g. employ other professional services, if necessary.

JPC has received a retainer in the amount of $14,500, plus the
additional sum of $1,717 to cover filing fees.

Mr. Prieto will charge $175 per hour plus costs and expenses.

Mr. Prieto assures the court that he does not represent or hold any
interest adverse to the estate of the Debtor.

The firm can be reached through:


     Jose M Prieto Carballo, Esq.
     JPC LAW OFFICE
     P.O. Box 363565
     San Juan, P.R. 00936-3565
     Tel: (787) 607-2066
          (787) 607-2166
     Email: jpc@jpclawpr.com

                 About Metro Puerto Rico LLC

Metro Puerto Rico LLC filed its voluntary petition under Chapter 11
of the Bankruptcy Code (Bankr. D.P.R. Case No. 20-01543) on March
31, 2020. The petition was signed by Felix I. Caraballo, president.
At the time of filing, the Debtor estimated $1 million to $10
million in assets and $500,000 to $1 million in liabilities. Jose
Prieto, Esq. at JPC LAW OFFICE represents the Debtor as counsel.



MICHAEL LEON BROCK: $450K Sale of Memphis Properties to Season OK'd
-------------------------------------------------------------------
Judge Jason D. Woodard of the U.S. Bankruptcy Court for the
Northern District of Mississippi authorized Michael Leon Brock's
sale to Season Investments, LLC of the real properties located (i)
at 828 Holmes Road, Memphis, Tennessee, comprised of approximately
15.59 acres, for $400,000; and (ii) at 0 Richland Drive, Memphis,
Tennessee, comprised of approximately 6 acres, for $50,000;
pursuant to their Purchase and Sale Agreement.

The ad valorem taxes are to be prorated at closing on the real
property based on possession as between the Purchaser and MLB
Investments, LLC.

The sale of the Properties is free and clear of liens, claims and
security interests with the exception of ad valorem tax claims
which will be prorated based upon possession, and paid at closing,
and the valid lien of the Bank of Holly Springs, to attach to the
sales proceeds and to all future sales proceeds.

The Debtor will properly document the receipt of the sale proceeds
in his monthly operating reports.

Within 10 days after the sale of the Properties closes, the Debtor
will file a Report of Sale.

The Order is a final judgment as contemplated by the applicable
Bankruptcy Rules.

Michael Leon Brock sought Chapter 11 protection (Bankr. N.D. Miss.
Case No. 19-10293) on Jan. 22, 2019.  The Debtor tapped Craig M.
Geno, Esq., at Law Offices of Craig M. Geno, PLLC, as counsel.



MICHELLE G. AMENT: $23K Sale of Ruidoso Assets to EDCL Approved
---------------------------------------------------------------
Judge Robert H. Jacobvitz of the U.S. Bankruptcy Court for the
District of New Mexico authorized Michele Geraldine Ament's sale of
all of assets including but not limited to fixtures and equipment,
restaurant equipment, inventory, receivables, tables, chairs,
electronic registers/equipment, display racks, kitchen supplies,
trade name, and any other miscellaneous items, located at 1074
Mechem, Ruidoso, New Mexico and identified in Exhibit 1, to EDCL,
LLC for the amount attributable to the sale of between the parties
of at least $23,000.

The sale is free and clear of all liens.

At the closing, the title company responsible for escrow is
directed to disburse, from the proceeds of the sale of the Assets
and the Real Property sold in the bankruptcy case of Michele G.
Ament the following:

      (a) To pay all closing costs; and

      (b) To pay an amount necessary for City Bank to receive a
total of $619,000 between this sale and the sale of the Real
Property in the Michelle Ament bankruptcy case.

The entry of the Order resolves the objection of Eric Ament.

The Order is not stayed for the 14-day period specified in
Bankruptcy Rule 6004(g).

Michele Geraldine Ament sought Chapter 11 protection (Bankr. D.
N.M. Case No. 19-12187) on Sept. 23, 2019.  The Debtor tapped R.
Trey Arvizu, III, Esq., as counsel.


MICHELLE G. AMENT: $596K Sale of Ruidoso Property to EDCL Approved
------------------------------------------------------------------
Judge Robert H. Jacobvitz of the U.S. Bankruptcy Court for the
District of New Mexico authorized Michele Geraldine Ament's sale of
the real property loacted at 1074 Mechem, Ruidoso, New Mexico to
EDCL, LLC for $596,000.

At the closing, the title company responsible for escrow is
directed to disburse, from the proceeds of the sale of the Real
Property the following:

     A. To pay all seller related closing costs including, title
insurance costs, and any other seller/purchaser related closing
costs contemplated by the Purchase Agreement;  

     B. To pay the real property taxes owed the Lincoln County Tax
Assessor on the Real Property being sold under the Motion; and

     C. To pay all remaining funds to City Bank.

The entry of the Order resolves the objection of Eric Ament.

The Order is not stayed for the 14-day period specified in
Bankruptcy Rule 6004(g).

Michele Geraldine Ament sought Chapter 11 protection (Bankr. D.
N.M. Case No. 19-12187) on Sept. 23, 2019.  The Debtor tapped R.
Trey Arvizu, III, Esq., as counsel.



MONEYGRAM INTERNATIONAL: S&P Alters Outlook to Negative
-------------------------------------------------------
S&P Global Ratings said it revised its outlook on MoneyGram
International Inc. to negative from stable. S&P also affirmed its
'B' long-term issuer credit rating on the company.

At the same time, S&P affirmed its 'B' rating on MoneyGram's $645
million first-lien credit facility due 2023 and its 'CCC+' rating
on the company's $245 million second-lien credit facility due 2024.
The recovery rating on the first-lien credit facility is '3',
indicating S&P's expectation of a meaningful recovery (60%) in the
event of default. The recovery rating on the second-lien facility
remains '6', indicating S&P's expectation of negligible (0%)
recovery in the event of default.

"Our revised outlook on MoneyGram reflects the economic impact of
COVID-19, which we expect to result in reduced walk-in transaction
volume, rising consumer credit risk on online transactions, and
continued weak operating performance." The company has a $55
million remaining deferred prosecution agreement (DPA) settlement,
for which it has requested to reduce and defer the payment to May
2021 from November 2020. The company continues to have a compliance
monitor, which cost about $14 million in 2019," S&P said.

For year-end 2019, MoneyGram's revenue declined by 11% to $1.29
billion. The decrease resulted from a 12% decline in global funds
transfer fee revenue (92% of total revenue) to $1.18 billion. The
decline was due to decreases in the average face value per
transaction and pricing, which was pressured by increased
competition, along with a decrease in money transfer transaction
volume due to the implementation of compliance measures and the
Walmart2World service.

The company expects headwinds from Walmart2World as the white-label
money transfer service joins other brands in becoming part of a
marketplace of money transfer services at Walmart stores across the
U.S. For 2019, the Walmart2World product represented approximately
9% of total revenue, and Walmart as an agent accounted for 16% of
total revenue in 2019.

Despite cutting its operating expenses by 14% year over year to
$1.2 billion in 2019, MoneyGram reported a net loss of $60.3
million, compared with a net loss of $24 million in 2018. The
company's reported adjusted EBITDA for 2019 was $213.7 million,
down 13% from 2018.

Despite MoneyGram's position as one of the leaders in global
cross-border payments, S&P believes its overall market position has
weakened due to the growing presence of financial technology firms
such as Venmo, Zelle, and PayPal. In 2019, its domestic (U.S.-U.S.)
transaction volume declined to 8%, from 32% in 2011. For 2019,
total digital transactions represented 20% of money transfer
transactions, compared with 17% in 2018. MoneyGram reported digital
solution revenue of $176 million in 2019 (16% of money transfer
services), compared with $204 million (16% of money transfer
services) in 2018.

The negative outlook over the next 12 months reflects S&P's
expectation that challenging operating conditions due to COVID-19
will result in a decline in operating performance, EBITDA interest
coverage of 1.5x-2.0x, and debt to EBITDA of over 6.5x. S&P's
outlook also considers the firm's existing market position in
global money transfer services and its adequate covenant cushion.

"We could lower the ratings over the next 12 months if we expect
EBITDA coverage to decrease below 1.5x on a sustained basis, if the
covenant cushion substantially declines, or if further compliance
deficiencies arise," S&P said.

"We could revise our outlook to stable over the next 12 months if
EBITDA interest coverage improves to well above 2.0x on a sustained
basis, if MoneyGram settles its remaining DPA with no further
compliance deficiencies, and if the firm maintains adequate
covenant cushion," S&P said.


MR. COOPER GROUP: S&P Alters Outlook to Negative, Affirms 'B' ICR
-----------------------------------------------------------------
S&P Global Ratings said it revised its outlook on Mr. Cooper Group
Inc. and its subsidiaries to negative from stable. S&P also
affirmed its long-term issuer credit rating at 'B'.

At the same time, S&P affirmed its 'B' rating on $2.3 billion of
unsecured notes. S&P's recovery rating on the unsecured notes
remains unchanged at '3' (50%), indicating its expectation of a
meaningful recovery in the event of default.

"The negative outlook reflects our expectation that the economic
impact from the COVID-19 pandemic will result in unfavorable MTM on
MSRs, a rise in delinquencies, and adverse liquidity conditions for
mortgage originators and servicers. For the first quarter ending
March 2020, Mr. Cooper expects $394 million of MSR markdowns, of
which $364 million is related to changes in assumptions because of
falling interest rates and rising prepayments speed assumptions.
Mr. Cooper ended 2019 with $2.15 billion of net MSRs on its balance
sheet, which is net of $1.35 billion of nonrecourse MSR-related
liabilities. Given the expected rise in delinquencies, we expect
unfavorable MTM to erode Mr. Cooper's capital, and debt to tangible
equity could rise above 2.0x," S&P said.

For the first quarter ending March 2020, Mr. Cooper expects
servicing unpaid principal balance (UPB) to decline to $629 billion
from $643 billion at year-end 2019. The UPB is composed of owned
forward MSRs of $291 billion, subservicing of $317 billion, and
reserve loans of $21 billion. On a preliminary basis, Mr. Cooper
expects to report generally accepted accounting principles (GAAP)
net loss of about $200 million in the first quarter. Excluding the
impact of $364 MTM, Mr. Cooper expects to earn about $120 million
in earnings before taxes. For year-end 2019, Mr. Cooper's debt to
EBITDA was 3.8x and debt to tangible equity was 1.3x. S&P expects
debt to tangible equity to rise above 1.5x given the expected MTM
adjustments during the first quarter.

As of March 2020, Mr. Cooper expects its total warehouse line
capacity and servicing advance facility to remain unchanged at $8.8
billion and $900 million, respectively. For year-end 2019, COOP had
$4.4 billion and $422 million, respectively, outstanding on these
facilities. The company is engaged with banking partners to
proactively expand bank line capacity and assess securitization
opportunities for future needs.

The negative outlook over the next 12 months reflects S&P's
expectation of unfavorable MTM adjustment on MSRs will lead debt to
tangible equity to approach 2.0x and potential liquidity crunch as
more customers seek COVID-19-related forbearance. Its outlook also
considers the company's existing market position as the largest
nonbank mortgage servicer coupled with debt to EBITDA and EBITDA
interest coverage to remain 4.0x-5.0x and 2.5x-3.0x, respectively.

"We could lower the ratings over the next 12 months if we expect
debt to tangible equity to rise well above 2.0x on a sustained
basis or if the company faces liquidity challenges as delinquencies
rise because of COVID-19. We could also lower the ratings if the
tangible net worth covenant cushion declines significantly, debt to
EBITDA rises above 6.0x, or EBITDA coverage approaches 1.5x on a
sustained basis. Although less likely, we could lower our rating if
the company discloses significant regulatory or compliance failures
that affect its operating profitability or market position," S&P
said.

"We could revise our outlook to stable over the next 12 months if
we expect the firm to maintain adequate liquidity through these
uncertain economic times, maintain sufficient cushion to its
covenants, debt to tangible equity below 2.0x, and debt to EBITDA
below 5.0x on a sustained basis," S&P said.



MRC GLOBAL: Moody's Cuts CFR to B2 & Sec. Term Loan Rating to B3
----------------------------------------------------------------
Moody's Investors Service downgraded MRC Global (US) Inc.'s
corporate family rating to B2 from B1, its probability of default
rating to B2-PD from B1-PD and its senior secured term loan rating
to B3 from B2. Moody's also maintained the speculative grade
liquidity rating of SGL-2. The ratings outlook has been revised to
negative from stable to reflect the risk of a protracted downturn
for the oil & gas sector.

"The downgrade of MRC's ratings reflect the expectation for a
significant decline in its operating performance and substantially
weaker credit metrics over the next 12-18 months due to the recent
plunge in oil prices and its impact on the capital spending plans
of its major customers," said Michael Corelli, Moody's Senior Vice
President and the lead analyst for MRC Global (US) Inc.

Downgrades:

Issuer: MRC Global (US) Inc.

Probability of Default Rating, Downgraded to B2-PD from B1-PD

Corporate Family Rating, Downgraded to B2 from B1

Senior Secured Bank Credit Facility, Downgraded to B3 (LGD5) from
B2 (LGD5)

Outlook Actions:

Issuer: MRC Global (US) Inc.

Outlook, Changed to Negative from Stable

RATINGS RATIONALE

MRC Global (US) Inc.'s B2 corporate family rating reflects its
inconsistent free cash flow generation, volatile operating results,
history of debt financed acquisitions and shareholder returns,
exposure to highly competitive and cyclical end markets, and modest
profit margins. The rating is supported by the company's solid
scale and global position in certain sectors of the energy
industry, its modest capital spending requirements and the
countercyclical nature of its working capital investment, which
provides the ability to substantially reduce debt with free cash
flow during industry downturns.

MRC's operating performance began to materially deteriorate in 4Q19
as customers exhibited capital discipline due to concerns about
excess oil supplies and potential weakening of worldwide economic
growth. This led to lower sales in all of its segments with
revenues down by 22% and adjusted EBITDA declining by 60% due to
lower volumes, an $8 million pre-tax charge related to the final
settlement of a multi-year project and the write-off of excess and
obsolete inventory in its international segment. Moody's expects
these trends to continue in 2020 since oil prices have plunged due
to weaker oil consumption related to the coronavirus outbreak along
with increased supply due to the recent market share battle between
Saudi Arabia and Russia. The two countries along with the rest of
OPEC and others have subsequently pledged to reduce production, but
oil prices are likely to remain depressed in the near term.
Materially lower oil prices will affect all of MRC's segments since
it has led to significant budget cuts by its major customers.

The rapid and widening spread of the coronavirus outbreak,
deteriorating global economic outlook, falling oil prices, and
asset price declines are creating a severe and extensive credit
shock across many sectors, regions and markets. The combined credit
effects of these developments are unprecedented. The oil & gas
sector has been one of the sectors most significantly affected by
the shock given its sensitivity to consumer demand and sentiment.
Moody's regards the coronavirus outbreak as a social risk under its
ESG framework, given the substantial implications for public health
and safety. Its action reflects the impact on MRC from the breadth
and severity of the coronavirus shock, and the broad deterioration
in credit quality it has triggered.

Moody's expects MRC's credit profile will significantly weaken over
the next 12-18 months due to the substantial deterioration in oil &
gas sector fundamentals. Moody's anticipates the company will
produce adjusted EBITDA in the range of $100 million - $120 million
in 2020 versus $225 million last year. The company will generate
positive free cash flow due to working capital reductions and is
likely to utilize that cash to pay off its $161 million of revolver
borrowings. Its credit metrics will still materially weaken, with
its adjusted leverage ratio (Debt/EBITDA) declining to around
5.0x-6.0x from 3.4x in December 2019 and its interest coverage
ratio (EBITA/Interest) dropping to about 1.5x-2.0x from 3.3x. These
metrics will be somewhat weak for the B2 corporate family rating
and protracted weakness in oil & gas sector spending and MRC's
operating performance could lead to a ratings downgrade.

MRC's SGL-2 speculative grade liquidity rating reflects its good
liquidity profile. The company had total liquidity of $483 million
as of December 31, 2019, including $32 million of cash and
availability of approximately $451 million on its $800 million
global ABL facility that matures in September 2022. The facility
had outstanding borrowings of $161 million, but the borrowing base
was limited by MRC's historically low level of inventory and
receivables. The company generated $200 million of free cash flow
during 2019 due to reduced investments in working capital. Moody's
expects MRC to again benefit from working capital reductions in
2020 and to generate enough free cash flow to pay off its revolver
borrowings and maintain a good liquidity profile.

MRC is exposed to carbon transition risks due to its reliance on
the oil & gas sector. Efforts by many nations to mitigate the
impacts of climate change through tax and regulatory policies that
are intended to shift global demand towards other sources of energy
or conservation are an emerging threat to oil and gas companies'
profitability, cash flow and capital spending. Any reduction in
capital spending by the oil & gas sector will negatively impact
MRC.

MRC's negative outlook reflects the risk of a protracted downturn
for the oil & gas sector which would result in its credit metrics
remaining weak for the rating for an extended period of time. The
outlook could be changed to stable if the company maintains a
strong liquidity position while capital spending in the oil & gas
sector recovers and its operating performance and credit metrics
strengthen to a level that is commensurate with its rating.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

A ratings upgrade is not likely in the near term, but could be
considered if the company's operating performance strengthens and
its operating margin is sustained above 4.0% and its return on
invested capital above 6.0%.

A downgrade could occur if MRC fails to maintain a strong liquidity
profile and its operating results and credit metrics remain weak
beyond the next 12 to 18 months and its leverage ratio is sustained
above 6.0x, its interest coverage ratio below 1.5x or its return on
invested capital below 4.0%.

MRC Global (US) Inc. is a global distributor of pipes, valves, and
fittings (PVF) and related products and provides other services to
the energy industry across each of the upstream (exploration,
production and extraction of oil and gas), midstream (gathering and
transmission of oil and gas, gas utilities, and the storage and
distribution of oil and gas) and downstream (crude oil refining,
petrochemical processing and general industrial) sectors. The
company operates out of approximately 260 service locations
including regional distribution centers, branches, corporate
offices and third-party pipe yards, located in the principal
industrial, hydrocarbon producing and refining areas of the United
States, western Canada, Europe, Asia, Australasia, the Middle East
and the Caspian region. The company is headquartered in Houston,
Texas and generated revenues of about $3.7 billion for the 12-month
period ended December 31, 2019.

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


MUSEUM OF AMERICAN JEWISH: Taps Lukens & Wolf as Estate Appraisers
------------------------------------------------------------------
The Museum of American Jewish History received approval from the
U.S. Bankruptcy Court for the Eastern District of Pennsylvania to
hire Lukens & Wolf, LLC d/b/a Valbridge Property Advisors
Philadelphia as real estate appraisers.

The Debtor has determined that it is necessary and appropriate to
have the Museum appraised at this time so as to determine the
market value of the Museum for confirmation and other litigation
purposes. The appraisal of the Museum will likely be used by the
Debtor for purposes of valuation of certain claims and the
classification of those claims.

The Debtor believes that Lukens & Wolf is well-qualified to provide
such appraisal services and that such retention would be in the
best interest of the Debtor and its estate.

Lukens & Wolf's hourly rates are:

     Reaves C. Lukens, Jr.     $425
     Reaves C. Lukens III      $300
     Richard F. Wolf           $300
     Richard A. Hideck, MAI    $175
     Other License Appraisers  $125
     Researcher/ Appraiser     $75-$100

The Debtor paid Lukens & Wolf a retainer of $5,000 on July 19,
2019. The Debtor paid an additional $3,331.75 in accordance with
the Engagement Agreement on October 16, 2019. On or before that
date, Lukens & Wolf applied the $5,000 retainer to fees incurred.

Lukens & Wolf does not represent or hold any interest adverse to
the Debtor or its estate, according to court filings.

The firm can be reached through:

     Reaves C. Lukens III
     Lukens & Wolf, LLC
     d/b/a Valbridge Property
     Advisors Philadelphia
     150 S. Warner Road, Suite 440
     King of Prussia, PA 19406
     Phone: 215-545-1900
     Fax: 215-545-8548

                About Museum of American Jewish History

The Museum of American Jewish History -- https://www.nmajh.org --
is a Pennsylvania non-profit organization which operates the
National Museum of American Jewish History, the only museum in the
nation dedicated exclusively to exploring and interpreting the
American Jewish experience.  The museum presents educational and
public programs that preserve, explore and celebrate the history of
Jews in America.  The museum was established in 1976 and is housed
in the Philadelphia's Independence Mall.

On March 1, 2020, Museum of American Jewish History sought Chapter
11 protection (Bankr. E.D. Pa. Case No. 20-11285).  The Debtor was
estimated to have $10 million to $50 million in assets and
liabilities.  Judge Magdeline D. Coleman oversees the case.  The
Debtor tapped Dilworth Paxson, LLP as its legal counsel and Donlin,
Recano & Company, Inc. as its claims agent.


MUST CURE: Seeks to Hire Robinson Law Office as Counsel
-------------------------------------------------------
Must Cure Obesity, Co. seeks authority from the United States
Bankruptcy Court fro the Middle District of Florida to employ
Robinson Law Office PLLC as its counsel.

Must Cure requires Robinson Law to:

     (a) provide legal advice with respect to the powers, rights,
and duties of the Debtor in the continued management and operation
of its business;

     (b) provide legal advice and consultation related to the legal
and administrative requirements of operating this Chapter 11
bankruptcy case, including to assist your Debtor in complying with
the procedural requirements of the Office of the United States
Trustee;

     (c) take all necessary actions to protect and preserve the
Debtor's Estate, including prosecuting actions on the Debtor's
behalf, defending any action commenced against the Debtor, and
representing the Debtor's interests in any negotiations or
litigation in which the Debtor may be involved, including
objections to the claims filed against the Debtor's Estate;

     (d) prepare on behalf of your Debtor any necessary pleadings
including Applications, Motions, Answers, Orders, Complaints,
Reports, or other documents necessary or otherwise beneficial to
the administration of the Debtor's Estate;

     (e) represent the Debtor's interests at the Meeting of
Creditors, pursuant to Sec. 341 of the Bankruptcy Code, and at any
other hearing scheduled before this Court related to the Debtor;

     (f) assist and advise your Debtor in the formulation,
negotiation, and implementation of a Chapter 11 Plan and all
documents related thereto;

     (g) assist and advise the Debtor with respect to negotiation,
documentation, implementation, consummation, and closing of
corporate transactions, including sales of assets, in this Chapter
11 bankruptcy case;

     (h) assist and advise the Debtor with respect to the use of
cash collateral and obtaining Debtor-in-Possession or exit
financing and negotiating, drafting, and seeking approval of any
documents related thereto;

     (i) review and analyze all claims filed against the Debtor's
Bankruptcy Estate and to advise and represent the Debtor in
connection with the possible prosecution of objections to claims;

     (j) assist and advise the Debtor concerning any executory
contract and unexpired leases, including assumptions, assignments,
rejections, and renegotiations;

     (k) coordinate with other professionals employed in the case
to rehabilitate the Debtor's affairs; and

     (l) perform all other bankruptcy related legal services for
the Debtor that may be or become necessary during the
administration of this case.

Robinson Law's services will be billed at the firm's standard
hourly rate of $125.

Robinson Law received pre-petition fees of $2,000 from the Debtor
for the initial filing of the bankruptcy. Debtor has agreed to pay
an additional $5,000 for continued representation in the Chapter 11
bankruptcy proceeding and any ancillary matters.

Robinson Law Office is disinterested as required by 11 U.S.C. Sec.
327(a), as disclosed in the court filings.

The firm can be reached through:

     Amber Robinson, Esq.
     Robinson Law Office PLLC
     695 Central Ave Ste. 264
     St. Petersburg, FL 33701
     Phone: 8136132400
     Fax: 7273621979
     Email: arobinson@arobinsonlawfirm.com

                 About Must Cure Obesity, Co.

Must Cure Obesity, Co. is engaged in the marketing and sale of
weight-loss products.

Must Cure Obesity, Co. filed its voluntary petition under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 20-00924) on
Jan. 31, 2020. The petition was signed by Don K. Juravin,
president. At the time of filing, the Debtor estimated $100,000 to
$500,000 and $10 million to $50 million in liabilities. Amber
Robinson, Esq. at the ROBINSON LAW OFFICE PLLC represents the
Debtor as counsel.


NATURAL RESOURCE: S&P Lowers ICR to 'B' on Distressed Lessees
-------------------------------------------------------------
S&P Global Ratings lowered its rating on U.S.–based minerals
properties lessor Natural Resource Partners L.P.'s (NRP) to 'B'
from 'B+' and revised the outlook to negative. S&P also lowered its
rating on the partnership's senior unsecured notes to 'B+' from
'BB-'.

Low coal prices, lessee bankruptcies, and idled operations will
weigh on 2020 cash flow.  

"We expect low coal prices to persist and soft global growth to
keep pressure on metallurgical coal, while low natural gas prices
and a secular shift to renewable energy continue to weigh on
thermal coal. Long-term leases and royalty payment minimums cushion
NRP's cash flow against swings in coal production and prices, but
they do not fully mitigate volatility. The company's coal royalty
revenues were down 9% through the first nine months of 2019. And we
expect revenues to drop further as contracts signed when prices
were higher roll off," S&P said.

Additionally, four coal mine lessees filed for bankruptcy
protection in 2019. NRP's largest customer, Foresight Energy L.P.
(22% of revenues), filed earlier this year. Finally, the list of
idled mines as a result of COVID-19 related customer deferrals and
health concerns continues to increase. Cash flow will be crimped
further, to the extent leases are rejected in the bankruptcy
processes or mine stoppages are extended.

The negative outlook reflects S&P's view that while it expects
adjusted leverage to remain near the low end of the 4x–7x range
over the next year, unprecedented near-term conditions could
severely decrease EBITDA, raising leverage above that range.

"We would downgrade NRP if adjusted leverage rises above 7x or we
no longer consider liquidity to be adequate. At current debt, that
would be associated with EBITDA falling about 45% or more. This
could happen if lessee operations were deemed nonessential and
idled for a prolonged period due to COVID-19 concerns. In the
absence of external support, even minimum royalty payments could be
compromised," S&P said.

"We would revise our outlook back to stable if we conclude adjusted
leverage is unlikely to rise above 7x. This could likely only occur
after NRP's operating environment stabilizes providing clearer
visibility on economic growth prospects and gas prices. We would
also expect to have more clarity on the outcome of recent lessee
bankruptcies, including which affected mines would continue to
operate, and updated expectations for NRP's asset portfolio," the
rating agency said.


NFINITY GROUP: $260K Sale of Phoenix Property to Amare Approved
---------------------------------------------------------------
Judge Brenda K. Martin of the U.S. Bankruptcy Court for the
District of Arizona authorized Nfinity Group, Inc.'s sale of the
real property located at 4401 N. 12th Street, Phoenix, Maricopa
County, Arizona, residential units 214, 215, 216, and 117, to Amare
Industry, LLC and/or their nominee for $260,000.

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

Nfinity and the Purchaser will close the sale by March 13, 2020 or
such other date as specified in the contract or such date as the
parties may mutually agree.  If the Purchaser fails to close the
sale, the Purchaser's escrow/earnest deposit will be handled in
accordance with the terms of the Contract and paid over immediately
to Nfinity.  The Purchaser agrees that after closure of the sale,
the Purchaser may terminate the tenancy with the resident in Unit
117/216, and if the Purchaser chooses to so terminate, will provide
a 30-day written notice to the Tenant, as pursuant to the existing
lease agreement between the Tenant and Nfinity.  

The Title company is directed, that it will immediately disburse to
pay the closing costs directly from escrow, without further order
of the Court.  The Title company is further directed to immediately
pay the following creditors directly out of escrow in the following
priority, out of the net sale proceeds: (i) Maricopa County
Treasurer, (ii) Devoir Oblige Capital Group, LLC - $127,477, plus
$50 per diem from 3/10/2020; and (iii) United States Trustee -
$1,950.

The net sale proceeds will then be paid over to the trust account
for the counsel for the Debtor.  Pending a further order from the
Court, the net sale proceeds to be held for Brookview Condominium
Association pursuant to its proof of claim related to the Real
Property ($42,501) will remain in the trust account pending a
stipulation between the parties or further Order of the Court to
resolve the dispute between the Debtor and Brookview Condominium
Association.

The remainder of the net sale proceeds held in trust will be paid
over to the counsel for Melissa Bull and David Bull, in the amount
necessary to resolve the pending issues as will be determined by
the Court on a separate order.  Thereafter, the remaining net sale
proceeds held in trust will be used to pay administrative claims of
the bankruptcy estate as will be determined by the Court on a
separate order.

Any 14-day stay that might exist as to closing of the sale is
waived.

The Objection filed by Brookview Condominium Association, to the
Debtor's proposed order is overruled.  The Debtor is directed to
file a written objection to the Brookview Condominium Association's
secured claim no later than one week from the date of the Order.
Brookview Condominium Association's secured claim will attach to
the proceeds held by the Debtor's counsel until its claim is
resolved.
  
                        About Nfinity Group

Nfinity Group, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 20-00376) on Jan. 12,
2020.  At the time of the filing, the Debtor was estimated to have
assets of less than $50,000 and liabilities of less than $50,000.
Judge Brenda K. Martin oversees the case.  The Debtor tapped
Greeves & Roethler, PLC, as its legal counsel.



NSHE CA BULLS: Asks Court to Extend Exclusivity Period to August 13
-------------------------------------------------------------------
NSHE CA Bulls, LLC asked the U.S. Bankruptcy Court for the Southern
District of California to extend to Aug. 13 the period to solicit
votes and confirm its Chapter plan.

NSHE filed its plan on March 16 and a hearing to approve the
disclosure statement is scheduled for April 29.  However, the
exclusivity period to obtain plan confirmation will expire on June
14, leaving the company insufficient time to serve its plan on
creditors, solicit acceptances, and seek confirmation of the plan.


                         About NSHE CA Bulls

NSHE CA Bulls, LLC is a single asset real estate debtor (as defined
in 11 U.S.C. Section 101(51B)).  NSHE CA Bulls sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Cal. Case No.
19-07519) on Dec. 17, 2019.  At the time of the filing, Debtor had
estimated assets of between $10 million and $50 million and
liabilities of between $1 million and $10 million.  Judge Laura S.
Taylor oversees the case.  The Law Offices of Kit J. Gardner is
Debtor's legal counsel.

On March 16, 2020, Debtor filed its Chapter 11 plan, which proposes
to pay unsecured creditors in full.


OAK LAKE: May 12 Disclosure Statement Hearing Set
-------------------------------------------------
Debtor Oak Lake, LLC, filed with the U.S. Bankruptcy Court for the
Northern District of Georgia, Atlanta Division, a Disclosure
Statement and a Plan.

On April 2, 2020, Judge Barbara Ellis-Monro ordered that:

   * May 12, 2020, at 11:00 a.m. in the United States Bankruptcy
Court, Courtroom 1402, Richard Russell Federal Building, 75 TED
Turner Drive, SW, Atlanta Georgia 30303 is the hearing to consider
the approval of the Disclosure Statement.

   * May 5, 2020, is fixed as the last day for filing and serving
written objections to the Disclosure Statement.

A full-text copy of the order dated April 2, 2020, is available at
https://tinyurl.com/rrg8q9d from PacerMonitor at no charge.

                      About Oak Lake LLC

Oak Lake LLC owns and operates a skilled nursing care facility in
Grove, Oklahoma.

Oak Lake LLC filed its voluntary Chapter 11 petition (Bankr. N.D.
Ga. Case No. 19-67517) on Nov. 1, 2019.  In the petition signed by
Christopher F. Brogdon, manager, the Debtor was estimated to have
$1 million to $10 million in both assets and liabilities.  Judge
Barbara Ellis-Monro is assigned to the case. Theodore N. Stapleton,
P.C., is the Debtor's legal counsel.


OCWEN FINANCIAL: S&P Places 'B-' Long-Term ICR on Watch Negative
----------------------------------------------------------------
S&P Global Ratings said it placed its 'B-' long-term issuer credit
rating, its 'B+' senior unsecured term loan rating, and its 'B-'
second-lien ratings on Ocwen Financial Corp. on CreditWatch with
negative implications.

The senior secured recovery rating remains '1', reflecting S&P's
expectation of very high recovery (90%-100%, rounded estimate: 95%)
in a simulated default scenario. S&P's recovery rating on the
second-lien secured notes remains '3', reflecting its expectation
of meaningful recovery (50%-70%, rounded estimate: 60%) in a
simulated default scenario.

The CreditWatch placement is based on S&P's view that as
COVID-19-related forbearance plans increase, it will result in an
increase in servicing advances that could strain liquidity. The
company disclosed liquidity of $749 million, composed of $264
million in unrestricted cash, an undrawn committed availability of
$104 million under its servicer advance funding facilities, $225
million under its mortgage servicing rights (MSR) financing
facilities, and $156 million under its mortgage warehouse funding
facilities. Ocwen has sole advance responsibilities for only $69
billion of unpaid principal balance (UPB) of its total servicing
UPB of approximately $200 billion, which mitigates some of the
liquidity risk. Under the company's agreements with New Residential
Investment Corp. (NRZ), NRZ reimburses Ocwen daily for
private-label securities and weekly for Freddie Mac and Fannie Mae
servicing advances on approximately $114 billion in UPB. Other
subservicing clients have the responsibility to reimburse Ocwen for
advances within one week to 30 days after advances have been made
on $17 billion in UPB. While Ocwen provided approximately 27,500
forbearance plans for the quarter ended March 31, 2020
(approximately 1.94% of loans as of year-end 2019), the company has
sole advance responsibility on only 5,500 of those.

"For PLS loans, while they are not explicitly covered under the
CARES Act, Ocwen nevertheless intends to provide payment relief to
such borrowers along the lines of the guidance the Company has
received from several states for borrowers adversely impacted by
the COVID-19 pandemic. In particular, the Company intends to grant
borrowers an initial three months of forbearance and related
protection administrated through a series of one-month forbearance
plans each of which advance the due date upon completion and move
the resulting missed payment to or near the loan's maturity as a
non-interest bearing balance. As such, Ocwen does not expect to be
out of pocket cash for any more than one month for each loan with
forbearance protection," S&P said.

"We intend to resolve the CreditWatch placement after evidence of
the actual impact on liquidity from the increased servicing
advances over the next three months, as well as potential declines
in tangible net worth that could erode the cushion toward its $200
million minimum tangible net worth covenant. We could lower the
ratings by one or more notches as a result of the potential impact
to liquidity or proximity to covenants," S&P said.


ODES INDUSTRIES: $500K Sale of Assets to Massimo Approved
---------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas
authorized Odes Industries, LLC's sale of assets, including part,
equipment and intellectual property to Massimo Motor Sports, LLC
for $500,000.

The sale is free and clear of all liens, interests, claims and
encumbrances, except for the liens that secure 2020 ad valorem
taxes which will remain attached to the Property.

At Closing, all proceeds paid to the Debtor will be held in the DIP
account subject to further Order of the Court.  All existing liens
and security interests will attach to the proceeds in the same
order and priority as they exist in the Property.

The sale is final and will be effective and enforceable immediately
upon entry of the Order and the Order will not be stayed pursuant
to Bankruptcy Rule 6004(h).

                      About Odes Industries

Odes Industries, LLC, an all-terrain vehicle (ATV) manufacturer in
Forth Worth, Texas, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 19-43582) on Aug. 31,
2019.  At the time of the filing, the Debtor was estimated to have
assets of less than $50,000 and liabilities of between $1 million
and $10 million.  The case is assigned to Judge Edward L. Morris.
Eric A. Liepins, P.C., is the Debtor's counsel.



ON MARINE: Asks Court to Extend Exclusivity Period to July 30
-------------------------------------------------------------
ON Marine Services Company LLC asked the U.S. Bankruptcy Court for
the Western District of Pennsylvania to extend the periods during
which only the company can file and solicit acceptances for its
Chapter 11 plan to July 30 and Sept. 28, respectively.

ON Marine intends to seek confirmation of its plan of liquidation
filed on Jan. 2 that will provide for the establishment of a
liquidating trust into which some assets of the company, including
proceeds of insurance settlement agreements, will be transferred.
However, the company acknowledges the approval of certain
pre-bankruptcy settlement agreements with its insurers and
negotiations with the committee of asbestos personal injury
claimants regarding the plan as prerequisites for proceeding with
the solicitation of votes on the plan.  ON Marine anticipates such
negotiations with the committee may lead to amendments to the
plan.

Currently, the committee is engaged in due diligence and an
assessment of the proposed insurance settlement agreements.
Because the agreements provide essential funding for the
liquidation trust proposed in the plan, ON Marine does not
anticipate moving forward with the confirmation process unless and
until the agreements are approved.

                 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.

ON Marine Services Company filed for Chapter 11 bankruptcy
protection (Bankr. W.D. Pa. Case No. 20-20007) on Jan. 2, 2020.
Judge Carlota M. Bohm oversees the case.

In its petition, 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.

Debtor is represented by Paul M. Singer, Esq., at Reed Smith LLP.

A committee of asbestos personal injury claimants has been
appointed in Debtor's case.  The committee is represented by Caplin
& Drysdale, Chartered.


PAINTER SANTA: Asks Court to Extend Exclusivity Period to June 30
-----------------------------------------------------------------
Painter Santa, LLC asked the U.S. Bankruptcy Court for the Central
District of California to extend the exclusive periods for the
company to file and obtain acceptances for its Chapter 11 to June
30 and Aug. 29, respectively.

Since its bankruptcy filing, Painter Santa has made progress
towards an exit from its case by having completed a sale process
pursuant to which it was able to sell its principal asset and pay
all of its secured debt, property taxes and industrial park
association fees.  The company holds approximately $1.118 million
in its "debtor-in-possession" bank account and expects to continue
to be able to timely honor its administrative and financial
obligations until it can formulate its plan to exit bankruptcy.

In addition, Painter Santa needs to evaluate claims filed after the
April 10 bar date to determine the total amount of claims asserted
against the company and what action to take to resolve those
claims.

                        About Painter Santa

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

Painter Santa filed for Chapter 11 bankruptcy protection (Bankr.
C.D. Cal. Case No. 19-24103) on Dec. 3, 2019.  In its petition,
Debtor was estimated to have $1 million to $10 million in both
assets and liabilities.  Judge Julia W. Brand oversees the case.
Debtor is represented by David B. Zolkin, Esq., at Zolkin Talerico
LLP.


PALAZZA SFT: Seeks to Hire Kuper Sotheby as Real Estate Broker
--------------------------------------------------------------
Palazza SFT Residential TX, LLC, seeks authority from the U.S.
Bankruptcy Court for the Western District of Texas to employ Kuper
Sotheby's International Realty as real estate broker to act as the
listing agent for the sale of its real property.

The Debtor is a Texas limited liability corporation with its
primary asset being certain real property and improvements located
at 209 Palazza Alto Drive, Austin, Texas. The Property is an
approximately 6110 sq. ft. residence situated on 1.12 acres in the
Lakeway subdivision. The Debtor has an essential need to market and
sell the Property so that it can pay its creditors.

The agent will receive a commission of no more than 6 percent of
the total sales price of the Property, which she would share with
any agent representing a purchaser.

Camille Abbott, listing agent with Kuper Sotheby, assures the court
that she does not hold or represent any interest adverse to the
Debtor in connection with the employment proposed in this
Application, and is a "disinterested person" as that term is
defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Camille Abbott
     Kuper Sotheby's International Realty
     13420 Galleria Circle,  Suite A-105
     Austin, TX 78738
     Phone: (512) 261-0008
     Mobile: (512) 529-1299
     Email: camille.abbott@sothebysrealty.com

                    About Palazza SFT Residential TX

Palazza SFT Residential TX, LLC, based in Austin, TX, filed a
Chapter 11 petition (Bankr. W.D. Tex. Case No. 20-10336) on March
2, 2020.  In the petition signed by Larry R. Stauffer, authorized
representative, the Debtor was estimated to have $1 million to $10
million in both assets and liabilities.  The Hon. Tony M. Davis
oversees the case.  H. Anthony Hervol, Esq., at the Law Office of
H. Anthony Hervol, serves as bankruptcy counsel to the Debtor.


PHD GROUP: S&P Lowers ICR to 'CCC' on Strained Capital Structure
----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on fast casual
restaurant operator PHD Group Holdings LLC (Portillo) by two
notches to 'CCC' from 'B-', its issue-level rating on its
first-lien term loan to 'CCC' from 'B-', and its issue-level rating
on its second-lien term loan to 'CC' from 'CCC' and removed all of
its ratings on the company from CreditWatch, where S&P placed them
with negative implications on March 19, 2020. S&P's '3' recovery
rating on the company's first-lien term loan and '6' recovery
rating on its second-lien term loan remain unchanged.

"We believe the government-mandated social distancing guidelines
associated with the coronavirus pandemic, including dining room
closures, will significantly weaken Portillo's operating
performance this year.  Portillo's has closed all of its locations
to dine-in customers for an indefinite period. We believe the
company could be forced to maintain these closures for more than a
month given the increasingly drastic actions governments are taking
to quell the rapid rise in COVID-19 cases, which could lead to
temporarily elevated cash burn. In addition, the company's small
size and regional concentration in the Midwest may lead its
performance to be even more volatile than those of national
operators. However, we acknowledge that Portillo's substantial
volume of drive-thru and takeout sales, which normally account for
about 50% of its total sales, could partially offset the effect of
the dining room closures. We expect that the company will continue
to offer drive-thru and takeout services because we do not expect
any large-scale government mandates at either the state or federal
level, to force restaurants to shut entirely," S&P said.

The negative outlook reflects S&P's view that Portillo's could
pursue a loan modification or distressed exchange in the next 12
months. S&P's outlook also incorporates the uncertainty around the
severity and duration of the coronavirus pandemic's effects on
consumer behavior and PHD's financial position. Prolonged social
distancing or a longer-than-expected period of mandated store
closures could affect the company's ability to recover
operationally.

"We could lower our ratings on Portillo's if its operating
conditions worsen such that we expect it to be unable to meet its
financial obligations in full over the next six months. We could
also lower the rating if the company proactively announced a debt
restructuring," S&P said.

"We could raise our rating if the company's performance rebounds
such that we do not anticipate a liquidity shortfall and expect it
to have adequate headroom under its covenants. Under this scenario,
we would continue to believe that its capital structure is
unsustainable over the long term," the rating agency said.


PHUNWARE INC: Falls Short of Nasdaq Bid Price Requirement
---------------------------------------------------------
Phunware, Inc., received a written notification from the Listing
Qualifications Staff of the Nasdaq Stock Market LLC notifying the
Company that the closing bid price for its common stock had been
below $1.00 for the last 30 consecutive business days and that the
Company therefore is not in compliance with the minimum bid price
requirement for continued inclusion on the Nasdaq Capital Market
under Nasdaq Listing Rule 5550(a)(2).

Under the Nasdaq Listing Rules, the Company has a period of 180
calendar days from the date of the Notice to regain compliance with
the Bid Price Requirement.  However due to recent market
conditions, Nasdaq has determined to toll the compliance periods
for the Bid Price Requirement through June 30, 2020.  As a result,
the compliance period for the Bid Price Requirement will be
reinstated on July 1, 2020.  Accordingly, the Company has 180
calendar days from the Reinstatement Date, or until Dec. 28, 2020,
to regain compliance with the Bid Price Requirement.  To regain
compliance, the closing bid price of the Company's common stock
must be at least $1.00 for a minimum of ten consecutive business
days until the Compliance Date.

The Company intends to monitor the closing bid price of its common
stock and may, if appropriate, consider available options to regain
compliance with the Bid Price Requirement.  However, there can be
no assurance that the Company will be able to regain compliance
with the Bid Price Requirement, or will otherwise be in compliance
with other Nasdaq Listing Rules.

                        About Phunware

Headquartered in Austin, Texas, Phunware, Inc. --
http://www.phunware.com/-- is a Multiscreen-as-a-Service (MaaS)
company, a fully integrated enterprise cloud platform for mobile
that provides companies the products, solutions, data and services
necessary to engage, manage and monetize their mobile application
portfolios and audiences globally at scale.

Phunware incurred a net loss of $12.87 million in 2019 compared to
a net loss of $9.80 million in 2018.  As of Dec. 31, 2019, the
Company had $29.05 million in total assets, $25.02 million in total
liabilities, and $4.03 million in total stockholders' equity.

Marcum LLP, in Houston, TX, the Company's auditor since 2017,
issued a "going concern" qualification in its report dated March
30, 2020 citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


PHUNWARE INC: Receives $2.85M Small Business Administration Loan
----------------------------------------------------------------
Phunware, Inc., has received a loan under the United States Small
Business Administration's (SBA) Paycheck Protection Program (PPP)
pursuant to the recently adopted Coronavirus Aid, Relief and
Economic Security Act (the "CARES Act").

Phunware has received a $2,850,336 PPP loan through JPMorgan Chase
Bank.  The two-year, SBA administered PPP loan has an interest rate
of 1.0% Per Annum, with initial payments deferred for six months.
PPP loan proceeds will primarily be used for payroll costs and to
retain workers.

                        About Phunware

Headquartered in Austin, Texas, Phunware, Inc. --
http://www.phunware.com/-- is a Multiscreen-as-a-Service (MaaS)
company, a fully integrated enterprise cloud platform for mobile
that provides companies the products, solutions, data and services
necessary to engage, manage and monetize their mobile application
portfolios and audiences globally at scale.

Phunware incurred a net loss of $12.87 million in 2019 compared to
a net loss of $9.80 million in 2018.  As of Dec. 31, 2019, the
Company had $29.05 million in total assets, $25.02 million in total
liabilities, and $4.03 million in total stockholders' equity.

Marcum LLP, in Houston, TX, the Company's auditor since 2017,
issued a "going concern" qualification in its report dated March
30, 2020 citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


PIER 1 IMPORTS: Seeks to Hire Ernst & Young as Auditor
------------------------------------------------------
Pier 1 Imports, Inc. and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the Eastern District of Virginia to
hire Ernst & Young LLP as their auditor.

Ernst & Young will audit Debtors' 2018 financial statements and
their internal control over financial reporting and to audit and
report on the financial statements of the Pier 1 Imports, Inc.
Stock Purchase Plan for the year ended Dec. 31, 2017, which are to
be included as an exhibit to Debtor's 2018 fiscal year report on
Form 10-K filing with the Securities and Exchange Commission.  

Ernst & Young's current hourly rates for out-of-scope work are:

     Partner/Principal    $900 - $950
     Senior Manager       $750 - $850
     Manager              $600 - $700
     Senior               $450 - $550
     Staff                $300 - $400

As of Feb. 17, 2020, Ernst & Young is holding a credit balance of
approximately $200,000. During the 90 days before the petition
date, Debtors paid approximately $460,000 to Ernst & Young.

Chris Springfield, a partner at Ernst & Young, assures the court
that the firm is a "disinterested person" within the meaning of
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Chris Springfield
     Ernst & Young, LLP
     2323 Victory Ave Ste 2000
     Dallas, TX 75219
     Phone: (214) 969-8000

                       About Pier 1 Imports

Founded with a single store in 1962, Pier 1 Imports, Inc. --
http://www.pier1.com/-- is a leading omni-channel retailer of
unique home decor and accessories.  Its products are available
through approximately 930 Pier 1 stores in the U.S. and online at
pier1.com.

Pier 1 Imports and seven affiliates sought Chapter 11 protection
(Bankr. E.D. Va. Lead Case No. 20-30805) on Feb. 17, 2020, to
pursue a sale of the assets.

Pier 1 Imports disclosed $426.6 million in assets and $258.3
million in debt as of Jan. 2, 2020.

Judge Kevin R. Huennekens oversees the cases.

A&G Realty Partners is assisting Pier 1 Imports with its previously
announced store closures and lease modifications.  Pier 1 Imports
landlords are encouraged to contact A&G Realty Partners through its
website, http://www.agrep.com/

Kirkland & Ellis LLP and Osler, Hoskin & Harcourt LLP serve as
legal advisors to Pier 1 Imports and its affiliated debtors in the
U.S. and Canada, respectively.  The Debtors tapped AlixPartners LLP
as restructuring advisor; Guggenheim Securities, LLC as investment
banker; and Epiq Bankruptcy Solutions as claims agent.


PIER 1 IMPORTS: Seeks to Hire Osler Hoskin as Canadian Counsel
--------------------------------------------------------------
Pier 1 Imports, Inc. and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the Eastern District of Virginia to
hire Osler, Hoskin & Harcourt LLP as their Canadian counsel.

Osler Hoskin will provide legal services in connection with
proceedings under Part IV of the CCAA, before the Ontario Superior
Court of Justice (Commercial List), including seeking recognition
of Debtors' Chapter 11 cases under the CCAA and the recognition in
Canada of certain orders granted by the U.S. bankruptcy court.

The firm's standard hourly rates are:

     Partners            CAD$725 – $1,410
     Associates          CAD$490 – $1,050
     Counsel             CAD$680 – $1,010
     Paraprofessionals   CAD$205 – $820
     Law Clerk           CAD$205 – $820

Michael De Lellis, Esq., a partner at Osler Hoskin, attests that
his firm is a "disinterested person" within the meaning of Section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Michael De Lellis, Esq.
     Osler, Hoskin & Harcourt LLP
     100 King Street West
     1 First Canadian Place
     Suite 6200, P.O. Box 50
     Toronto, ON  M5X 1B8
     Tel: 416-362-2111
     Fax: 416-862-6666

                        About Pier 1 Imports

Founded with a single store in 1962, Pier 1 Imports, Inc. --
http://www.pier1.com/-- is a leading omni-channel retailer of
unique home decor and accessories.  Its products are available
through approximately 930 Pier 1 stores in the U.S. and online at
pier1.com.

Pier 1 Imports and seven affiliates sought Chapter 11 protection
(Bankr. E.D. Va. Lead Case No. 20-30805) on Feb. 17, 2020, to
pursue a sale of the assets.

Pier 1 Imports disclosed $426.6 million in assets and $258.3
million in debt as of Jan. 2, 2020.

Judge Kevin R. Huennekens oversees the cases.

A&G Realty Partners is assisting Pier 1 Imports with its previously
announced store closures and lease modifications.  Pier 1 Imports
landlords are encouraged to contact A&G Realty Partners through its
website, http://www.agrep.com/

Kirkland & Ellis LLP and Osler, Hoskin & Harcourt LLP serve as
legal advisors to Pier 1 Imports and its affiliated debtors in the
U.S. and Canada, respectively.  The Debtors tapped AlixPartners LLP
as restructuring advisor; Guggenheim Securities, LLC as investment
banker; and Epiq Bankruptcy Solutions as claims agent.


PNW HEALTHCARE: Exclusivity Period Extended Until May 20
--------------------------------------------------------
Judge Mary Jo Heston of the U.S. Bankruptcy Court for the Western
District of Washington extended to May 20 the period during which
only PNW Healthcare Holdings LLC and its affiliates can file a
Chapter 11 plan. The company has the exclusive right to solicit
votes for the plan until July 19.

                   About PNW Healthcare Holdings

PNW Healthcare Holdings, LLC and other subsidiaries of Aldercrest
Health & Rehabilitation Center --
http://www.aldercrestskillednursing.com/-- are providers of
long-term skilled nursing care and short-term rehabilitation
solutions.  On Nov. 22, 2019, the Debtors filed Chapter 11
petitions (Bankr. W.D. Wa. Lead Case No. 19-43754) in Seattle,
Wash.  

At the time of the filing, PNW Healthcare had estimated assets of
less than $50,000 and liabilities of between $1 million and $10
million.  

Judge Christopher M. Alston oversees the cases.  

The Debtors tapped Foley & Lardner LLP as lead bankruptcy counsel;
D. Bugbee & Scalia, PLLC as co-counsel with Foley; Getzler Henrich
& Associates LLC as financial advisor; and Omni Agent Solutions as
notice, claims and balloting agent, and as administrative advisor.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Dec. 12, 2019.  The committee tapped Pepper Hamilton
LLP as bankruptcy counsel; Bush Kornfeld LLP as local counsel; and
FTI Consulting, Inc. as financial advisor.


PON GROUP: $238K Sale of Itasca Residential Townhouse Approved
--------------------------------------------------------------
Judge A. Benjamin Goldgar of the U.S. Bankruptcy Court for the
Northern District of Illinois authorized Pon Group, LLCs' sale of
the residential real property located at 283 Bay Drive, Itasca,
Illinois to Rahul A. Parikh and Niraj Rami for $237,500.

The sale is free and clear of all liens, claims and encumbrances of
any kind or nature whatsoever, including but not limited to liens,
claims and encumbrances identified in the Schedule B Exceptions of
the Title Commitment, and any such liens, claims and encumbrances
will attach to the proceeds of safe at the time of closing.

The sale will also be free and clear of any interest of 2One Music,
LLC, and any other persons in possession of the Property.  2One
Music and any other persons in possession of the Property, must
immediately turn over possession of the Property to the Debtor.

The sale proceeds must be distributed as follows:

     a. to satisfy: (i) Title Insurer's closing costs, including
title insurance premiums, (ii) any applicable transfer taxes, (iii)
any property taxes due and owed (including redemption of tax sales,
if applicable), (iv) survey costs, and (v) any other reasonable and
necessary closing expenses with respect to the sale of the Property
provided that such expense will not be paid without further order
if (A) such aggregate expenses exceed $5,000, (B) any such expense
is to paid to Ketty Pon or Alexander Pon, or any relative or
affiliate of Ketty Pon or Alexander Pon.

     b. In accordance with the Court's order granting the Debtor's
motion to approve the compromise with Associated Bank, NA. dated
Nov. 4, 2019, the Debtor must promptly pay the remaining net sale
proceeds to Associated Bank.  That payment is deemed an Additional
Secured Claim Payment under the settlement agreement will be a
partial payment toward Associated Bank's Allowed Secured Claim.

                        About Pon Group

Pon Group, LLC, is a lessor of real estate based in Bensenville,
Illinois.

Pon Group sought protection under Chapter 11 of the Bankruptcy
Code
(Bankr. N.D. Ill. Case No. 18-22505) on Aug. 9, 2018. In the
petition signed by Ketty Pon, member and manager, the Debtor
estimated assets of $1 million to $10 million and liabilities of
$1
million to $10 million.  Judge Benjamin A. Goldgar oversees the
case.  BAUCH & MICHAELS, LLC, is the Debtor's counsel.



PRISO ACQUISITION: Moody's Cuts CFR to B3, Outlook Negative
-----------------------------------------------------------
Moody's Investors Service downgraded the Corporate Family Rating of
PriSo Acquisition Corporation, direct holding company of
PrimeSource Building Products, Inc. to B3 from B2 and the
Probability of Default Rating to B3-PD from B2-PD. Moody's also
downgraded the rating on the company's senior secured term loan to
B3 from B2 and senior unsecured notes due 2023 to Caa2 from Caa1.
The outlook remains negative.

The downgrade of PrimeSource's CFR to B3 reflects Moody's
expectation that revenue and profitability will deteriorate during
to 2020 due to ongoing contraction in key end markets, resulting in
worsening key credit metrics and elevated leverage. "Despite
management's efforts to overcome steel tariff and improve pricing
over the last year, PrimeSource will face operating pressures due
to a decline in new housing starts and lower level of repair and
remodeling that will result in weakening credit metrics," according
to Peter Doyle, a Moody's VP-Senior Analyst.

The following ratings/assessments are affected by its actions:

Downgrades:

Issuer: PriSo Acquisition Corporation

Corporate Family Rating, Downgraded to B3 from B2

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

Senior Secured Bank Credit Facility, Downgraded to B3 (LGD3) from
B2 (LGD3)

Senior Unsecured Regular Bond/Debenture, Downgraded to Caa2 (LGD5)
from Caa1 (LGD5)

Outlook Actions:

Issuer: PriSo Acquisition Corporation

Outlook, Remains Negative

RATINGS RATIONALE

PrimeSource's B3 CFR reflects Moody's expectations that key credit
metrics will worsen due to contraction in key end markets. Moody's
projects revenue declining by 12.5% in 2020 relative to 2019, some
contraction in operating margin, and worsening leverage. Moody's
forecasts adjusted debt-to-LTM EBITDA of 8.5 at year-end 2020. The
rapid and widening spread of the coronavirus outbreak and the
resulting economic contraction are creating a severe and extensive
credit shock across the homebuilding sector, a key end market for
PrimeSource. Moody's has a negative outlook for the US homebuilding
sector.

However, Moody's expects that management will reduce its cost
structure to meet lower demand and generate free cash flow as the
company works through inventory, reduces capital expenditures and
benefits from low cash interest payments of about $50 million per
year. Additionally, PrimeSource has no near-term maturities. Its
revolving credit facility expiration springs forward to early 2022
if the senior secured term loan maturity is not extended from its
current due date later in 2022.

The negative outlook reflects Moody's expectations that
PrimeSource's leverage will remain elevated and refinancing risk
will rise as the term loan becomes a current liability in mid-2021,
which will stress the company's liquidity at that time.

Governance factors Moody's considers in PrimeSource's credit
profile is an aggressive financial strategy evidenced by high
leverage. Further, in a previous debt-financed dividend in Q3 2016,
Platinum Equity, through its affiliates, as the owner of
PrimeSource, extracted capital close to its entire investment in
PrimeSource. Moody's does not expect Platinum to reinvest capital
in PrimeSource nor defer its management fees, even though the
company will likely experience some financial pressures over the
next year. Finally, Moody's regards the coronavirus outbreak as a
social risk under its ESG framework, given the substantial
implications for public health and safety.

FACTORS THAT WOULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS:

Factors that could lead to an upgrade

(All ratios incorporate Moody's standard adjustments)

  - Debt-to-LTM EBITDA is sustained below 5.0x

  - Trends in end markets that can support organic growth

Factors that could lead to a downgrade

(All ratios incorporate Moody's standard adjustments)

  - Debt-to-LTM EBITDA does not improve from the high of 8.5x
expected in 2020

  - The company's liquidity profile deteriorates

PrimeSource Building Products, Inc., headquartered in Irving,
Texas, is a distributor of building materials, selling its products
and services to retailers and other distributors for new housing
construction and repair and remodeling activity. Revenue for the
year ended December 31, 2019 was about $1.4 billion. PrimeSource is
privately owned and does not disclose financial information
publicly.

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


PROJECT BOOST: S&P Alters Outlook to Negative, Affirms 'B-' ICR
---------------------------------------------------------------
S&P Global Ratings revised its outlook on Project Boost Purchaser
LLC to negative from stable. At the same time, S&P affirmed its
'B-' long-term issuer credit rating on the company, and its 'B-'
issue-level rating on Project Boost's first-lien secured debt. The
'3' recovery rating on the debt is unchanged.

"Weakening macroeconomic trends could lead to elevated leverage
levels. The negative outlook reflects our view that Project Boost's
EBITDA generation will likely be pressured over the next 12 months
due to the COVID-19 pandemic's weakening effect on the North
American macroeconomic environment. This, in turn, will lower
consumer spending and affect new light vehicle sales in North
America (about a 15%-20% decline expected in 2020). In our opinion,
we expect the company's customers in its market and consumer
research segment (about 20% of EBITDA on a nonrecurring basis) to
scale back significantly to adapt to the changing macroenvironment,
thereby significantly pressuring S&P Global Ratings' adjusted
EBITDA generation. Although we forecast S&P Global Ratings'
adjusted leverage could be above 10x, we still expect positive S&P
Global Ratings' free operating cash flow (FOCF) because of Project
Boost's high recurring revenue base and cost reductions. We expect
FOCF to be sufficient to cover the first-lien debt amortization.
Risk remains, however, given the uncertainty about the depth and
length of the coming recession and the magnitude of the impact on
Project Boost's ability to retain customers or upsell new products
to existing ones, which could reduce the pace of the company's
recurring revenue growth. Therefore, we expect S&P Global Ratings'
adjusted debt-to-EBITDA could remain elevated above 10x along with
an S&P Global Ratings' adjusted fixed-charge coverage ratio of
about 1.2x over the next 12 months, creating conditions for an
unsustainable capital structure," S&P said.

"Notwithstanding the increasing pressure from the weaker
macroeconomic and automotive end-market environments, the company
enjoys high cash flow visibility (about 80% of EBITDA is derived
from recurring revenues) and a strong product offering across the
entire automotive value chain. We believe Project Boost's
long-standing customer relationships, high switching costs for
existing customers, and high customer retention rates could help
the company to somewhat mitigate the uncertainties that might arise
from the fallout of COVID-19," S&P said.

The negative outlook reflects S&P's view of the increasing
probability of a downgrade given how severely the coming
macroeconomic downturn could affect Project Boost's operating
performance because of the company's high exposure to the
automotive end market.

"Furthermore, the exposure to nonrecurring revenue sources could
pressure EBITDA generation over the next 12 months. Therefore, we
expect S&P Global Ratings' adjusted FOCF-to-debt ratio could
approach 2.5% and S&P Global Ratings' adjusted fixed-charge
coverage ratio to tighten at about 1.2x, leading to an
unsustainable capital structure," the rating agency said," the
rating agency said.

"We could lower the ratings over the next 12 months if the company
is unable to generate sufficient free cash flow to cover its
first-lien debt amortization and if the company's fixed-charge
coverage ratio (S&P Global Ratings' adjusted) approaches 1x,
leading to an unsustainable capital structure. Such a scenario
could occur if there is a prolonged economic downturn leading to
weaker operating performance stemming from lower revenues or an
inability to upsell new products to existing customers, thereby
pressuring EBITDA generation," S&P said.

S&P could revise the outlook to stable if the company is able to
deliver organic EBITDA growth, leading to an S&P adjusted
FOCF-to-debt ratio approaching 5% over the next 12 months, probably
reflecting an improving macroeconomic outlook for North America.


PURADYN FILTER: Incurs $1.69 Million Net Loss in 2019
-----------------------------------------------------
Puradyn Filter Technologies Incorporated filed with the Securities
and Exchange Commission its Annual Report on Form 10-K reporting a
net loss of $1.69 million on $1.53 million of net sales for the
year ended Dec. 31, 2019, compared to a net loss of $216,382 on
$4.20 million of net sales for the year ended Dec. 31, 2018.

As of Dec. 31, 2019, the Company had $2.24 million in total assets,
$12.90 million in total liabilities, and a total stockholders'
deficit of $10.66 million.

Liggett & Webb, P.A., in Boynton Beach, Florida, the Company's
auditor since 2006, issued a "going concern" qualification in its
report dated April 14, 2020 citing that the Company has experienced
net losses since inception and has relied on stockholder loans to
fund its operations.  The Company has a working capital deficit and
an accumulated deficit.  These factors raise substantial doubt
about the Company's ability to continue as a going concern.

The Company had cash on hand of $77,516 and a working capital
deficit of $2,820,926 at Dec. 31, 2019 as compared to cash on hand
of $112,769 and a working capital deficit of $1,603,639 at Dec. 31,
2018.  The Company's current ratio (current assets to current
liabilities) was .27 to 1 at Dec. 31, 2019 as compared to .45 to 1
at Dec. 31, 2018.  The increase in negative working capital is
primarily attributable to a decrease in accounts receivable and
increases in operating lease liabilities, short-term loan and notes
payable - stockholders which were offset by decreases in accrued
liabilities and deferred compensation and increase in inventory.
The Company does not currently have any commitments for capital
expenditures.

The Company said its net sales are not sufficient to pay its
operating expenses or satisfy its obligations as when they become
due.

"Historically, we have been materially reliant on working capital
advances from our Executive Chairman to address our liquidity and
working capital issues through the utilization of the borrowing
agreement with him.  In 2019 we borrowed an additional $833,000
from him under short-term demand notes.  In addition, the Company
received additional loans in the amount of $50,000 from a related
party to both the Company's Executive Chairman and its Chief
Executive Officer, as advances for working capital needs," the
Company said.

On March 25, 2019 the Company entered into a note exchange
agreement with its executive chairman pursuant to which he
exchanged $7,989,622 of principal and $395,510 of accrued interest
which was due on Dec. 31, 2019 under an unsecured loan for a
secured promissory note in the principal amount of $8,385,132.  The
note, which matures on Dec. 31, 2021, bears interest at 4% per
annum, payable monthly, and is secured by a first position security
interest in our assets.  In addition, the Company owes him
$1,158,000 for other working capital advances which are due on
demand.  Subsequent, he subordinated his first position security
interest to additional secured lenders.

The Company also owes two of its executive officers and two former
employees $1,542,423 in deferred cash compensation at
Dec. 31, 2019, which represents 40% of the Company's current
liabilities on that date.  These current and former employees
agreed to defer a portion of their compensation to assist the
Company in managing its cash flow and working capital needs.  As
there is no written agreement with these current and former
employees which memorializes the terms of salary deferral, only an
election to do so, it is possible these individuals could demand
payment in full at any time or elect to no longer defer their
salaries, or reduce the amount they currently defer One employee
has formally demanded the full repayment of his remaining deferred
compensation.  Unless the Company is successful in raising
additional capital, the Company is unable to satisfy this or any
other demands by these officers and employees for full payment of
these obligations, of which there are no assurances.

"Our net sales are not sufficient to pay our operating expenses.
Our capital requirements depend on a number of factors, including
our ability to increase revenues, increase gross profit margins and
control our expenses.  Over the past few years we have not had any
external sources of liquidity, and our discussions with third
parties for potential investments have not been successful.  We
historically have encountered resistance from potential investors
on a variety of fronts, including our revenue levels, operating
losses, and the amount of debt due to our Executive Chairman.  At
December 31, 2019 we owe him in excess of $9 million.  He is not
obligated to lend us any additional funds and a substantial amount
of what we owe him is secured by our assets under the terms of a
secured note which matures in December 2021. He has advised us that
he does not expect to continue to provide working capital advances
to the Company at historic levels, if at all.

"Given our declining revenues, history of losses and debt levels,
we face a number of challenges in our ability to raise capital from
third parties.  Our ability to provide for our current working
capital needs, pay our obligations as they become due, grow our
company, and continue our existing business and operations is in
jeopardy.  If we are unsuccessful in our efforts to significantly
increase our net sales over sustained quarters and/or raise
significant outside capital, we will no longer be able to continue
as a going concern.  The adverse impact of the Covid-19 pandemic on
our business and operations as discussed earlier in this report is
further exacerbating our already precarious financial position.  It
is possible that we may elect to seek bankruptcy protection if our
operations continue to be adversely impacted to levels which make
our ability to continue as a going concern unachievable.  In that
event, you would lose all of your investment in our company."

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

                      https://is.gd/6akpBI

                       About Puradyn Filter

Boynton Beach, Fla.-based Puradyn Filter Technologies Incorporated
(OTC BB: PFTI) -- http://www.puradyn.com/-- designs, manufactures,
markets and distributes worldwide the Puradyn bypass oil filtration
system for use with substantially all internal combustion engines
and hydraulic equipment that use lubricating oil.


QUORUM HEALTH: Benesch, Kirkland Represent Noteholder Group
-----------------------------------------------------------
In the Chapter 11 cases of Quorum Health Corporation, et al., the
law firms of Benesch, Friedlander, Coplan & Aronoff LLP, Kirkland &
Ellis Llp Kirkland & Ellis International LLP submitted a verified
statement under Rule 2019 of the Federal Rules of Bankruptcy
Procedure, to disclose that they are representing the Ad Hoc
Noteholder Group.

The members of the Ad Hoc Noteholder Group beneficially own or
manage, or are investment advisors or managers for funds or
accounts that beneficially own or manage, the following disclosable
economic interests in respect of the Debtors: (a) 11.625% Senior
Notes due 2023 issued by Quorum; (b) term loans outstanding under
that certain credit agreement dated as of April 29, 2016, by and
among Quorum, as borrower, each of the guarantors named therein,
the lenders from time to time party thereto, and the administrative
agent thereunder, as amended, restated, supplemented, or otherwise
modified from time to time; and (c) shares of Quorum's issued,
outstanding common stock.

In November 2019, the Ad Hoc Noteholder Group retained Kirkland &
Ellis LLP to act as counsel to the Ad Hoc Noteholder Group in
connection with a potential restructuring of the Debtors and
certain of their subsidiaries and affiliates. In April 2020, the Ad
Hoc Noteholder Group retained Benesch, Friedlander, Coplan &
Aronoff LLP to act as co-counsel to the Ad Hoc Noteholder Group in
connection with the Debtors' chapter 11 cases.

Counsel represents the Ad Hoc Noteholder Group. The Ad Hoc
Noteholder Group does not represent or purport to represent any
other entities in connection with the Debtors' chapter 11 cases.

As of April 16, 2020, members of the Ad Hoc Noteholder Group and
their disclosable economic interests are:

KKR Credit Advisors (US) LLC
9 West 57th Street
New York, New York 10019

* Principal Amount of Senior Notes Held: $124,867,000.00
* Shares of Quorum Common Stock Held: 2,988,781

Davidson Kempner Capital Management LP
520 Madison Avenue
New York, New York 10022

* Principal Amount of Senior Notes Held: $114,275,000.00
* Principal Amount of Prepetition Term Loans Held: $921,928.40
* Shares of Quorum Common Stock Held: 2,971,526

York Capital Management Global Advisors, LLC
767 Fifth Avenue
New York, New York 10153

* Principal Amount of Senior Notes Held: $40,000,000.00
* Principal Amount of Prepetition Term Loans Held: $12,069,153.96
* Shares of Quorum Common Stock Held: 2,980,000

GoldenTree Asset Management LP
300 Park Avenue
New York, New York 10022

* Principal Amount of Senior Notes Held: $39,045,000.00
* Principal Amount of Prepetition Term Loans Held: $38,656,772.80

Oak Hill Advisors, L.P.
1114 Avenue of the Americas
New York, New York 10036

* Principal Amount of Senior Notes Held: $19,892,000.00
* Principal Amount of Prepetition Term Loans Held: $21,538,018.50
* Shares of Quorum Common Stock Held: 559,402

The Ad Hoc Noteholder Group, through Counsel, reserves the right to
amend or supplement this Verified Statement at any time in the
future.

Upon information and belief formed after due inquiry, Counsel does
not hold any claim against, or interest in, the Debtors or their
estates, other than claims for fees and expenses incurred in
representing the Ad Hoc Noteholder Group. Kirkland's address is 601
Lexington Avenue, New York, New York 10022. Benesch's address is
222 Delaware Avenue, Wilmington, Delaware 19801.

Nothing contained in this Verified Statement is intended or shall
be construed to constitute: (a) a waiver or release of the rights
of the Members of the Ad Hoc Noteholder Group to have any final
order entered by, or other exercise of the judicial power of the
United States performed by, an Article III court; (b) a waiver or
release of the rights of the Members of the Ad Hoc Noteholder Group
to have any and all final orders in any and all non-core matters
entered only after de novo review by a United States District
Judge; (c) consent to the jurisdiction of the Court over any
matter; (d) an election of remedy; (e) a waiver or release of any
rights the Members of the Ad Hoc Noteholder Group may have to a
jury trial; (f) a waiver or release of the right to move to
withdraw the reference with respect to any matter or proceeding
that may be commenced in these chapter 11 cases against or
otherwise involving the Members of the Ad Hoc Noteholder Group; or
(g) a waiver or release of any other rights, claims, actions,
defenses, setoffs, or recoupments to which the Members of the Ad
Hoc Noteholder Group are or may be entitled, in law or in equity,
under any agreement or otherwise, with all such rights, claims,
actions, defenses, setoffs, or recoupments being expressly
reserved.

Counsel for the Ad Hoc Noteholder Group can be reached at:

          BENESCH, FRIEDLANDER, COPLAN & ARONOFF LLP
          Michael J. Barrie, Esq.
          Kevin M. Capuzzi, Esq.
          222 Delaware Avenue, Suite 801
          Wilmington, DE 19801
          Telephone: (302) 442-7068
          Facsimile: (302) 442-7012

                    - and -

          KIRKLAND & ELLIS LLP
          KIRKLAND & ELLIS INTERNATIONAL LLP
          Nicole L. Greenblatt, P.C., Esq.
          Steven N. Serajeddini, P.C., Esq.
          Derek I. Hunter, Esq.
          601 Lexington Avenue
          New York, NY 10022
          Telephone: (212) 446-4800
          Facsimile: (212) 446-4900

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://is.gd/HMbusJ

                      About Quorum Health

Headquartered in Brentwood, Tennessee, Quorum Health (NYSE: QHC)
--
http://www.quorumhealth.com/-- is an operator of general acute
care hospitals and outpatient services in the United States.
Through its subsidiaries, the Company owns, leases or operates a
diversified portfolio of 24 affiliated hospitals in rural and
mid-sized markets located across 14 states with an aggregate of
1,995 licensed beds.  The Company also operates Quorum Health
Resources, LLC, a leading hospital management advisory and
consulting services business.

Quorum Health incurred net losses attributable to the Company of
$200.25 million in 2018, $114.2 million in 2017, and $347.7 million
in 2016.  As of Sept. 30, 2019, Quorum Health had $1.52 billion in
total assets, $1.72 billion in total liabilities, $2.27 million in
redeemable non-controlling interest, and a total deficit of $203.36
million.


REMARK HOLDINGS: Amends Stock Purchase Agreement with Aspire
------------------------------------------------------------
Remark Holdings, Inc., entered into a First Amendment to Common
Stock Purchase Agreement, dated as of April 9, 2020, with Aspire
Capital Fund, LLC, amending the Common Stock Purchase Agreement,
dated as of March 3, 2020, by and between the Company and Aspire
Capital, providing for Aspire Capital's commitment to purchase up
to an aggregate of $30.0 million of shares of the Company's common
stock upon the terms and subject to certain conditions and
limitations.  The Amendment amends the Purchase Agreement to
provide that (i) the Company may issue up to an additional
13,220,164 shares (the "Exchange Cap"), or 19.99% of the Company's
shares of common stock outstanding as of the date of the Amendment,
pursuant to the Purchase Agreement following the effective date of
the Amendment, unless stockholder approval is obtained in
accordance with the rules of the Nasdaq Stock Market, (ii) 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 following the effective date of the Amendment is
equal to or greater than $0.3950 per share, (iii) the Company has
the right, in its sole discretion, to present Aspire Capital with a
purchase notice directing Aspire Capital to purchase up to 500,000
shares of its common stock per trading day, (iv) the aggregate
purchase price payable by Aspire Capital on any one purchase date
may not exceed $1,000,000, unless otherwise mutually agreed, (v) on
any trading day on which the Company submits a purchase notice to
Aspire to purchase at least 500,000 shares of Common Stock, 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 the Company's
common stock equal to up to 30% of the aggregate shares of the
Company's common stock traded on the next trading day, (vi) the
purchase price per share pursuant to such VWAP Purchase Notice will
be equal to the lesser of (A) the closing sale price of the
Company's common stock on the VWAP Purchase Date, or (B) 95% of the
volume-weighted average price for the Company's common stock traded
on its principal market on the VWAP Purchase Date, and (vii) 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 the Company's common stock is
below $0.15.

                    About 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 e-commerce 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.


RIOT BLOCKCHAIN: Enters Co-Location Mining Contract with Coinmint
-----------------------------------------------------------------
Riot Blockchain, Inc., has executed a co-location mining services
contract with Coinmint, LLC, operator of a digital currency data
center in Massena, New York.

Riot believes the hosting arrangement can positively impact its
power costs, the Oklahoma City facility's heat and environmental
operating issues, and provide a path to diversify its mining
operations.  The Coinmint facility not only offers a cost-effective
solution to Riot's mining needs but also allows Riot to potentially
expand its total hashing capacity.

As part of verifying this strategy, the Company will relocate a
portion of its recently purchased Bitmain Antminer S17s to
Coinmint's Massena, New York facility for initial operational,
security, and reporting controls testing and verification.  The
Company has assessed the risks of this transition, including
exposures and potential issues related to the novel coronavirus
(COVID-19), and believes the risks are reasonably mitigated due to
the "plug and play" infrastructure of Coinmint's facilities.

COVID-19 Pandemic Update: Per the March 2020 Production Update
press release issued on April 2, 2020, Riot is continuing to
monitor COVID-19 and its potential impact on the Company's
workforce, operations, finance and liquidity.  To date, the impact
has remained minimal.

                      About Riot Blockchain

Headquartered in Castle Rock, Colorado, Riot Blockchain --
http://www.RiotBlockchain.com/-- specializes in cryptocurrency
mining with a focus on bitcoin.  Riot also holds non-controlling
investments in blockchain technology companies.  Riot is
headquartered in Castle Rock, Colorado, and the Company's mining
facility is located in Oklahoma City.

Riot incurred a net loss of $20.30 million in 2019 compared to a
net loss of $60.21 million in 2018.  As of Dec. 31, 2019, the
Company had $30.38 million in total assets, $4.14 million in total
liabilities, and $26.23 million in total stockholders' equity.


S C BHAIRAB: $700K Sale of All Assets to SL & SG Approved
---------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas
authorized S C Bhairab, Inc.'s sale of substantially all of its
assets to SL & SG Holdings, LLC for $700,000, subject to
adjustments.

The sale is free and clear of all Liens, with the sole exception of
the 2020 Ad Valorem Liens, in accordance with the terms and
conditions of the APA and the Order.   

At closing, the Debtor is authorized and directed to pay Tarrant
County $21,876 if the sale closes in March or $22,089 if the sale
closes in April from the sale proceeds in satisfaction of Tarrant
County's claim for year 2019 ad valorem real property taxes.  The
Debtor is authorized and directed to deposit the remainder of the
sale proceeds into its DIP Account pending further order of the
Court.   

All Liens other than (1) the 2019 Ad Valorem Liens (which will be
paid immediately at closing), and (2) the 2020 Ad Valorem Liens
(which will remain attached to the Purchased Assets and become the
responsibility of SL&SG), will transfer and attach to the net sale
proceeds deposited in the Debtor's DIP Account in the order of
their priority.

Upon the filing of the Order with the recording office or filing
office of any county, state or other governmental unit in which any
Lien will have been filed on or in the Purchased Assets, and
provided that the payment to Tarrant County has been made for
satisfaction of the 2019 Ad Valorem Liens as set forth, the Order
will constitute a satisfaction and release of all such Liens on the
Purchased Assets -- with the sole exception of the 2020 Ad Valorem
Liens, which will remain attached to the Purchased Assets and
become the responsibility of SL&SG. SL&SG is authorized to file the
Order with any such filing or recording office as necessary or
appropriate to evidence such satisfactions and releases.  SL&SG is
also authorized to prepare and file UCC-3 termination statements to
effectuate the provisions of the Order.

For cause shown, the Order will not be stayed under Bankruptcy Rule
6004(h).  It is immediately effective and enforceable upon entry,
and the Debtor, SL&SG and all other parties whose consent is or may
be required are authorized to consummate the transactions approved
in the Order immediately upon entry, provided that the closing of
the sale of the Purchased Assets remains subject to the terms and
conditions of the APA and the Order.

                    About S C Bhairab Inc.

S C Bhairab, Inc. --
https://matlock-dry-clean-super-center.business.site -- is a
provider of drycleaning and laundry services.  Based in Arlington,
Texas, S C Bhairab filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
19-45097) on Dec. 17, 2019.  In the petition signed by Ram Gamal,
president, the Debtor disclosed $1,403,335 in assets and $1,158,605
in liabilities.  Robert M. Nicoud, Jr., Esq., at Nicoud Law, is the
Debtor's legal counsel.


SCIENTIFIC GAMES: Draws $480 Million from Credit Facilities
-----------------------------------------------------------
Scientific Games Corporation stated that it has a strong liquidity
position and has already cut more than $100 million in quarterly
costs.  The Company has drawn approximately $480 million under its
Revolving Credit Facilities to give it maximum flexibility during
these difficult times.  The Company believes that the proceeds from
these borrowings, when combined with cash on hand (which was
approximately $200 million as of March 31, 2020), allow it to take
advantage of opportunities to strengthen the business as the
industry begins to recover.  The Company added that SciPlay, in
which the Company has an 82% interest, also has a strong liquidity
position with cash on hand of approximately $130 million as of
March 31, 2020, no outstanding debt and $150 million available
under its Revolving Credit Facility.

The Company anticipates that the operational and capital
cost-saving measures it has already implemented, together with
additional measures now being implemented, will reduce its
quarterly costs in Q2 by over $100 million.  The workforce cost
reductions implemented by the Company, including hour and pay
reductions, furloughs, and reductions in force, are expected to
result in more than $50 million in cost savings in Q2, while
capital expenditures in Q2 are expected to be approximately $50
million lower than previously planned.  For 2020 as a whole, the
Company now anticipates that capital expenditures will be in the
range of $210-240 million, as compared to the $300-330 million
estimate set forth in the release accompanying the Company's 2019
10-K.  The Company plans additional cost saving initiatives,
including reductions in other operating expenses, that will lead to
further potential savings.

Scientific Games CEO Barry Cottle said: "We continue to reduce our
costs so that that we can position our Company to be an even
stronger competitor as the industry begins to recover.  We remain
committed to providing our best in class products and services to
our customers across lottery, iGaming, sports betting and
land-based casinos while innovating for the future.  The diversity
of our business, serving customers across the industry and around
the globe, gives us unique strength in these challenging times."

                    About Scientific Games

Based in Las Vegas, Nevada, Scientific Games Corporation
(NASDAQ:SGMS) -- http://www.scientificgames.com-- is a developer
of technology-based products and services and associated content
for the worldwide gaming, lottery, social and digital gaming
industries.  Its portfolio of revenue-generating activities
primarily includes supplying gaming machines and game content,
casino-management systems and table game products and services to
licensed gaming entities; providing instant and draw-based lottery
products, lottery systems and lottery content and services to
lottery operators; providing social casino solutions to retail
consumers and regulated gaming entities, as applicable; and
providing a comprehensive suite of digital RMG and sports wagering
solutions, distribution platforms, content, products and services.


Scientific Games reported a net loss of $118 million for the year
ended Dec. 31, 2019, compared to a net loss of $352 million for the
year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$7.81 billion in total assets, $9.91 billion in total liabilities,
and a total stockholders' deficit of $2.11 billion.


SHEET METAL: Needs More Time to Formulate Plan of Reorganization
----------------------------------------------------------------
Sheet Metal Works, Inc. asked the U.S. Bankruptcy Court for the
District of Utah to extend to May 7 the exclusivity period to file
its Chapter 11 plan.

Sheet Metal needs more time to resolve remaining issues and is
currently in talks with its primary secured creditor, Bank of the
West, to negotiate acceptable terms under which a plan may be
proposed.

                   About Sheet Metal Works Inc.

Sheet Metal Works Inc., a ventilating contractor in Salt Lake City,
Utah, filed for Chapter 11 bankruptcy protection (Bankr. D. Utah
Case No. 19-28320) on Nov. 8, 2019.  In the petition signed by
Ralph C. Montrone, president, the Debtor was estimated to have $1
million to $10 million in both assets and liabilities.  Judge Joel
T. Marker oversees the case.  The Debtor is represented by Adam S.
Affleck, Esq., and John E. Keiter, Esq., at Richards Brandt Miller
Nelson.


SMWS GROUP: Trustee's Sale of Germantown Property Approved
----------------------------------------------------------
Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland authorized the proposed the auction sale by
Gary Rosen, the Chapter 11 trustee for SMWS Group, LLC, of the
improved real property located at 14121 and 14125 Seneca Road,
Germantown, Maryland.

The Trustee's transfer of the Property following the auction to the
successful bidder pursuant to a Trustee's Deed constitutes a legal,
valid and effective transfer of the Property and will vest the
Buyer with all right, title and interest of the Debtor and the
bankruptcy estate in and to the Property.

The title company is authorized to pay the customary costs of
closing, including the fees to the auctioneer Tranzon Fox pursuant
to the Order Granting Application to Employ Auctioneer entered Dec.
27, 2019.

The Order is effective immediately and will not be subject to a
14-day stay as provided in Bankruptcy Rule 6004(h).

                        About SMWS Group

SMWS Group LLC is a lessor of real estate based in Germantown,
Maryland. The company filed for chapter 11 bankruptcy protection
(Bankr. D. Md. Case No. 19-12941) on March 6, 2019, with estimated
assets of $1 million to $10 million and estimated liabilities at
$500,000 to $1 million. The petition was signed by Asia Shah,
managing member.

The Company previously sought bankruptcy protection on Dec. 13,
2018 (Bankr. D. Md. Case No. 18-26379).

Gary A. Rosen was appointed as Chapter 11 Trustee on Oct. 16, 2019.


SUMMIT VIEW: Plan & Disclosure Hearing Continued to May 20
----------------------------------------------------------
On April 1, 2020, the U.S. Bankruptcy Court for the Middle District
of Florida, Tampa Division, held a hearing on the final approval of
the Disclosure Statement and Confirmation of Chapter 11 Plan of
debtor Summit View, LLC and objections filed by Harry and Janet
Denlinger.

On April 3, 2020, Judge Michael G. Williamson ordered that:

   * May 20, 2020, at 10:30 a.m. is the consolidated hearing on the
final approval of the Debtor's Disclosure Statement and
confirmation of the Debtor’s Chapter 11 Plan.

   * Any written objections to the Disclosure Statement and/or
Confirmation of the Plan will be filed and served no later than
seven days prior to the date of the continued Confirmation Hearing.


   * Creditors and parties in interest shall submit to the Clerk's
office their written ballot accepting or rejecting the Plan no
later than eight days prior to the date of the continued
Confirmation Hearing.

   * The Objection to the Disclosure Statement and the Objection to
Confirmation of the Chapter 11 Plan filed by Harry and Janet
Denlinger shall also be heard at the Confirmation Hearing.

A full-text copy of the order dated April 3, 2020, is available at
https://tinyurl.com/sgv3rqr from PacerMonitor at no charge.

                        About Summit View

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

It previously filed Chapter 11 petition (Bankr. M.D. Fla. Case No.
09-06495) on April 2, 2009.

Summit View sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 19-10111) on Oct. 24, 2019.  At the
time of the filing, the Debtor was estimated to have assets of
between $1 million and $10 million and liabilities of the same
range.  

The Debtor tapped Alberto F. Gomez, Jr., Esq., at Johnson, Pope,
Bokor, Ruppel & Burns, LLP, as its bankruptcy counsel.  Stearns
Weaver Miller Weissler Alhadeff & Sitterson, P.A., is special
counsel.

The Debtor filed its Chapter 11 plan and disclosure statement on
Jan. 22, 2020.


SUMMIT VIEW: Seeks to Expand Scope of Wright Fulford Employment
---------------------------------------------------------------
Summit View, LLC asked the U.S. Bankruptcy Court for the Middle
District of Florida to authorize its special counsel, Wright,
Fulford, Moorhead & Brown, PA, to provide additional services.

The services to be provided by the law firm include representing
the Debtor's managing member, JES Properties, Inc., and JES
President Douglas Weiland in a case filed by Harry and Janet
Denlinger (Adversary Proceeding Case No. 19-00610).

Mr. Weiland and Auto-Owners Insurance Company, the Debtor's
insurance carrier, will be paying the fees and costs incurred by
the law firm in connection with the Denlinger suit.

Wright Fulford does not represent interests adverse to the Debtor
and its bankruptcy estate, according to court filings.

The firm can be reached through:

     Brett T. Williams, Esq.
     Wright, Fulford, Moorhead &
     Brown, PA
     505 Maitland Ave Ste 1000
     Altamonte Springs, FL 32701
     Phone: +1 407-425-0234

                         About Summit View

Summit View, LLC is a single asset real estate debtor (as defined
in 11 U.S.C. Section 101(51B)).  It previously filed Chapter 11
petition (Bankr. M.D. Fla. Case No. 09-06495) on April 2, 2009.

Summit View sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 19-10111) on Oct. 24, 2019.  At the
time of the filing, the Debtor was estimated to have assets of
between $1 million and $10 million and liabilities of the same
range.  Debtor tapped Johnson, Pope, Bokor, Ruppel & Burns, LLP as
its bankruptcy counsel; and .  Stearns Weaver Miller Weissler
Alhadeff & Sitterson, P.A. and Wright, Fulford, Moorhead & Brown,
PA as its special counsel.


TARONIS TECHNOLOGIES: Will Issue Shares to Settle $524,946 Debt
---------------------------------------------------------------
Taronis Technologies, Inc., on April 14, 2020, entered into a
Securities Settlement Agreement with a counterparty, under which
the Company will issue the First Holder $50,000 of shares of the
Company's common stock, par value $0.001 per share at a price of
$0.13 per share.  The Company will not directly receive any cash
proceeds from the Offering, but outstanding indebtedness of $50,000
owed to the First Holder will be satisfied in full.

On April 14, 2020, Taronis entered into a Securities Settlement
Agreement with a second counterparty under which the Company will
issue the Second Holder $175,000 of shares of the Company's common
stock, par value $0.001 per share at a price of $0.13 per share.
The Company will not directly receive any cash proceeds from the
Offering, but outstanding indebtedness of $175,000 owed to the
Second Holder will be satisfied in full.

On April 14, 2020, Taronis entered into a Securities Settlement
Agreement with a third counterparty under which the Company will
issue the Third Holder $168,750 of shares of the Company's common
stock, par value $0.001 per share at a price of $0.13 per share.
The Company will not directly receive any cash proceeds from the
Offering, but outstanding indebtedness of $168,750 owed to the
Third Holder will be satisfied in full.

On April 14, 2020, Taronis entered into a Securities Settlement
Agreement with a fourth counterparty under which the Company will
issue the Fourth Holder $131,196 of shares of the Company's common
stock, par value $0.001 per share at a price of $0.13 per share.
The Company will not directly receive any cash proceeds from the
Offering, but outstanding indebtedness of $131,196 owed to the
Fourth Holder will be satisfied in full.

The SSAs contain customary representations, warranties and
agreements by the Company.

The issuance of the 4,038,051 shares of Common Stock, in the
aggregate, at a price of $0.13 per share, was being made pursuant
to a prospectus supplement, which will be filed with the Securities
and Exchange Commission on or about April 15, 2020, and
accompanying base prospectus relating to the Company's shelf
registration statement on Form S-3 (File No. 333-230854), which was
declared effective by the SEC on April 24, 2019.

                  About Taronis Technologies

Clearwater, Florida-based Taronis Technologies Taronis
Technologies, Inc. (TRNX) is a technology-based company that is
focused on addressing the global constraints on natural resources,
including fuel and water.  The Company's two core technology
applications -- renewable fuel gasification and water
decontamination/sterilization -- are derived from its patented and
proprietary Plasma Arc Flow System.  The Plasma Arc Flow System
works by generating a combination of electric current, heat,
ultraviolet light and ozone, that affects the feedstock run through
the system to create a chosen outcome, depending on whether the
system is in "gasification mode" or "sterilization mode".  The
Company operates 22 locations across California, Texas, Louisiana,
and Florida.

Taronis reported a net loss of $15.04 million in 2018 following a
net loss of $11.02 million in 2017.  As of Sept. 30, 2019, Taronis
had $47.76 million in total assets, $11.49 million in total
liabilities, and $36.27 million in total stockholders' equity.

Marcum LLP, in New York, NY, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated April
12, 2019, citing that the Company has incurred significant losses,
continued to have negative cash flows from its operating
activities, and needs to raise additional funds to meet its
obligations and sustain its operations.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


THREE DOUGH: Sale of Operating Assets in 6 Mr. Gatti's Approved
---------------------------------------------------------------
Judge Mark X. Mullin of the U.S. Bankruptcy Court for the Northern
District of Texas authorized Three Dough Boys, LLC's private sale
of its operating assets in six franchised Mr. Gatti's pizza
restaurants, including the furniture, fixtures, equipment, and
supplies used in connection with such operating restaurants, the
right to Mr. Gatti's franchises at those locations, and the Leases
at five of the locations, but not the 2931 Anderson Lane location,
to Foodservice Management, LLC and Restaurant Group, Inc.

The Buyers will buy the Operating Assets for the following
consideration:

     a. The Buyers will pay Happy State Bank ("HSB") and HSB will
receive not less than $175,000 in cash at closing in exchange for a
release of HSB's $1.36 million first lien on the Debtor's Assets to
be conveyed as part of the Transaction.  HSB will retain its liens
on whatever other interests in property that remain with the Debtor
and are not sold;

     b. Mr. Gatti's will consent to the sale in exchange for the
entry by the Buyers into the new Mr. Gatti's Franchise Agreements
for the five locations listed and the location at 2931 Anderson
Lane, Austin, Texas 78757, or such of them as to which the Buyers
elect to assume the Leases.  The existing franchise agreements for
the locations to be sold to the Buyers will be terminated by mutual
agreement between the Debtor and Mr. Gatti's;

     c. The Debtor's unexpired leases of the Mr. Gatti's Pizza
locations at 1555 Bastrop Highway, Austin, Texas and 2931 Anderson
Lane, Austin, Texas 78757 will be rejected and the franchise
agreements terminated by mutual agreement between the Debtor and
Mr. Gatti's;

     d. Subject to the terms of the Term Sheets regarding cure
amounts and rent concessions, and lease amendments, if any, the
Debtor will assume and assign to the Buyer the Debtor's unexpired
real property leases of the premises for the five Mr. Gattis'
restaurants listed below or such of them as to which the Debtor,
Buyer, and lessors reach agreement on the terms of assumption and
assignment: (i) 2410 Riverside Drive, Austin, Texas 78701; (ii)
12110 Manchaca Road, Suite 101, Austin, Texas 78748; (iii) 7525
U.S. Highway 290, Austin, Texas 787234; (iv) 2121 Parmer Lane,
Suite 104, Austin, Texas 78727; and (v) 801 E. William Cannon
Boulevard, No. 245, Austin, Texas 78745;

     e. The Buyers will not purchase the Debtor's cash or
receivables, or assume its liabilities, except as set forth in the
Order and in the terms sheets.  The Debtor's cash and receivables
will remain subject to HSB's liens and/or otherwise subject to the
rights of the estate;

     f. The Buyers will assume and pay the Debtor's obligation for
unpaid sales taxes up to the amount of $157,196.95 via one lump sum
payment on the closing date in full satisfaction of the sale taxes,
and the Debtor's pre-petition personal property taxes in amount not
to exceed $17,500; and

     g. Subject to the Term Sheets, the Buyers will cure
pre-petition and post-petition defaults on the Leases, in such
amounts as may be negotiated between the Buyers and the landlords,
and assume the Leases going forward.

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

The Buyers will receive the Assets free and clear of liens, claims,
interests, encumbrances, and free from any successor liability for
the Debtor's obligations, except for assumed obligations under the
Leases and ad valorem property taxes on the Assets for tax year
2020 and subsequent years.

The Buyers are authorized and directed to pay HSB not less than
$175,000 in cash at the closing of the Transaction, in partial
satisfaction of HSB's first lien.

The Debtor's cash, accounts receivable, and Chapter 5 causes of
action will not be conveyed to the Buyers and will remain property
of the estate, pending further Order of the Court.

HSB will retain its lien on the property of the Debtor that is not
conveyed to the Buyers, pending further Order of the Court.

The Buyers are authorized and directed to pay the Comptroller the
sum of $157,196 in cash at the closing of the Transaction in full
satisfaction of the Debtor's pre-petition State sales tax
obligations.

The Buyers are authorized and directed to pay the Debtor's
pre-petition ad valorem property tax obligations to the Travis
County taxing authorities, up to $17,500, in full satisfaction of
such pre-petition taxes.

The Buyers and Mr. Gatti's are authorized to enter into new
franchise agreements for all locations purchased from by the Buyers
from the Debtor.

The Debtor is authorized to assume the Leases and assign them to
the Buyers.

All applicable stays of the effective date of the Order under
Federal Rules of Bankruptcy Procedure 4001(a)(3), 6004(h), and
6006(d) are hereby waived, and the Order is effective immediately
upon entry.

The Sale Hearing was held on March 23, 2020 at 2:30 p.m.

                    About Three Dough Boys

Three Dough Boys, LLC, is a franchisee of Mr. Gatti's Pizza, LLC.
It operates nine pizza restaurants in Austin, Texas.

Three Dough Boys sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 19-45141) on Dec. 20,
2019.  At the time of the filing, the Debtor had estimated assets
of between $500,001 and $1 million and liabilities of between
$1,000,001 and $10 million.  The Debtor is represented by Robert A.
Simon, Esq., at Whitaker Chalk Swindle & Schwartz, PLLC.


TIME DEFINITE: Hires Stichter Riedel as Special Appellate Counsel
-----------------------------------------------------------------
Time Definite Services, Inc., seeks approval from the U.S.
Bankruptcy Court for the Middle District of Florida to hire
Stichter, Riedel, Blain & Postler, P.A. as its special appellate
counsel.

On Nov. 11, 2019, BMO Harris Bank, N.A. (BMO) filed Claim No. 40 in
the amount of $589,924.20. The BMO Debt was secured by various
vehicles owned by the Debtor. On Nov. 21, 2019, Debtor's counsel
informed BMO's counsel that the Debtor wished to surrender all
vehicles back to BMO. To facilitate that surrender, the parties
entered into the Agreed Renewed Motion for Relief from Automatic
Stay [Doc. No. 253] and the Court entered the parties' Agreed Order
Granting BMO Harris Bank N.A.'s Agreed Motion for Relief from Stay
[Doc. No. 260] to permit BMO to exercise its state court remedies
against the vehicles.

It appears that the principal of the Debtor, Michael Suarez, may
have personally guaranteed the BMO Debt. Recently, Suarez employed
Stichter Riedel to represent him individually in this case.

On July 19, 2019, after the filing of the instant bankruptcy case,
BMO initiated a lawsuit in the Circuit Court of Cook County,
Illinois, styled BMO Harris Bank, N.A. v. Michael A. Suarez, et al
(Case No.: 2019-L-0080004), against Suarez, TDST, LLC, Time
Specialized Brokerage, Inc., and Time Definite Services
Transportation, LLC in an
attempt to collect on the BMO Debt.

On Feb. 11, 2020, TDS filed a Verified Complaint for Injunctive
Relief against BMO [Adv. Pro. Doc. No. 1], for injunctive relief,
initiating the contested matter assigned Adversary Proceeding No.:
8:20-ap-000090-MGW. Suarez was also named as a party plaintiff.

In the normal course of the adversary proceeding, Plaintiffs filed
an Expedited Motion for Preliminary Injunctive Relief and on March
9, 2020, the Court entered an Order granting the injunction [Adv.
Pro. Doc. No. 16] until confirmation of the Time Inc.'s plan of
reorganization.

On March 11, 2020, BMO filed its Notice of Appeal of the Injunction
[Adv. Pro. Doc. No. 18] in the United States District Court, Middle
District of Florida, Tampa Division, initiating a case styled, BMO
Harris Bank, N.A. v. Time Definite Services, Inc., and Michael
Suarez, Case No.: 8:20-cv-00600-SCB.

The Debtor desires to employ Stichter Riedel to represent the
Debtor in defense of the appeal.

Fees the firm will charge for its services are:

      Harley E. Riedel    $500 per hour
      Michael J. Hooi     $200 per hour

The Debtor seeks permission to pay Stichter Riedel a $5,000
retainer.

Harley E. Riedel, Esq., at Stichter Riedel, disclosed that his firm
is disinterested as defined in Section 101(14) of the Bankruptcy
Code.

The firm may be reached through:

     Harley E. Riedel, Esq.
     Michael J. Hooi, Esq.
     Stichter Riedel Blain & Postler, P.A.
     110 East Madison Street, Suite 200
     Tampa, FL 33602
     Tel: (813) 229-0144

                 About Time Definite Services

Time Definite Services, Inc., is a provider of refrigerated
trucking and individualized logistics. Its affiliate Time Definite
Leasing LLC provides truck renting and leasing services.

Time Definite Services and Time Definite Leasing filed voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. M.D. Fla. Lead Case No. 19-06564) on July 12, 2019.  In the
petition signed by Michael Suarez, president, Time Definite
Services disclosed $21,898,781 in assets and $22,555,177 in
liabilities.  Judge Michael G. Williamson oversees the case.  Buddy
D. Ford, P.A. is the Debtors' counsel.


TRANS-LUX CORP: Appoints Nicholas Fazio as Interim CEO
------------------------------------------------------
Trans-Lux Corporation's Board Chairman Salvatore J. Zizza announced
that CEO Alberto Shaio has resigned from the Company effective
April 14, 2020.  Nicholas J. Fazio was appointed to serve as
interim CEO.  Mr. Fazio was appointed a director of the Company on
Nov. 19, 2018.  Mr. Fazio has been director and chief executive
officer of Unilumin North America Inc. since 2017.

                      About Trans-Lux

Headquartered New York, New York, in Trans-Lux Corporation --
http://www.trans-lux.com/-- designs and manufactures TL Vision
digital video displays for the financial, sports and entertainment,
gaming, education, government, and commercial markets.  With a
comprehensive offering of LED Large Screen Systems, LCD Flat Panel
Displays, Data Walls and scoreboards (marketed under Fair-Play by
Trans-Lux), Trans-Lux delivers comprehensive video display
solutions for any size venue's indoor and outdoor display needs.

Trans-Lux reported a net loss of $1.40 million for the year ended
Dec. 31, 2019, compared to a net loss of $4.69 million for the year
ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had $12.25
million in total assets, $13.99 million in total liabilities, and a
total stockholders' deficit of $1.74 million.


TRI-POINT OIL: Seeks Court Approval to Hire Liquidating Agents
--------------------------------------------------------------
Tri-Point Oil & Gas Production Systems, LLC, and its
debtor-affiliates seek authority from the United States Bankruptcy
Court for the Southern District of Texas to employ PPL Acquisition
Group, IV LLC, Myron Bowling Auctioneers Inc., and Great American
Global Partners, LLC as liquidating agents to conduct the sale of
their estate assets.

The liquidating agents will be compensated as follows:

     a. Commission; Advance. The liquidating agents will provide
Debtors with an advance on liquidation proceeds of $1.25 million.
The liquidating agents will receive zero seller's commission on the
sale of goods and Debtors will receive 100 percent of the sale
proceeds less $200,000 for expenses.

     b. Sale Proceeds. Actual amounts collected from the sale of
goods will be distributed as follows:

        i. The first $1.25 million to liquidating agents to
reimburse the advance paid;

       ii. The next $200,000 to liquidating agents to cover
expenses; and

      iii. All proceeds over $1.45 million to Debtors (exclusive of
sales tax and buyer's premium).

     c. Buyer's Premium on Machinery and Equipment. Onsite auction
buyers and pre-sale Buyers will be charged a 15 percent buyer's
premium that will be retained by the liquidating agents. Online
auction buyers will be charged an 18 percent buyer's premium, with
15 percent retained by the liquidating agents and 3 percent
retained exclusively by the online service provider, unless
otherwise negotiated by the liquidating agents. Buyer's premium
will not enter the formula above. The parties will work, in
consultation with the debtor-in-possession agent, to set reserve
prices for certain equipment designated by Debtors, provided that
the only goods that will be subject to reserve prices shall be
those with individual unit orderly liquidation values equal to or
greater than $150,000 and reserve prices must be provided to the
liquidating agents 10 days prior to the public auction.

      d. Buyer's Premium on Inventory and Intellectual Property.

         i. Onsite auction buyers and pre-sale buyers will be
charged a 15 percent buyer's premium that will be retained by the
liquidating agents. The liquidating agents will remit half (7.5
percent) of the buyer's premium from inventory and intellectual
property sales at public auction to the Debtors.

        ii. Liquidating agent will remit one-third (5 percent) of
buyer's premium from inventory and intellectual property sales by
private treaty to Debtors.  

The firms are "disinterested persons" within the meaning of Section
101(14) of the Bankruptcy Code, according to court filings.

The firms can be reached through:

      Alex Mazer
      PPL Acquisition Group, IV, LLC
      105 Revere Drive, Suite C
      Northbrook, IL 60062
      Phone: 224-927-5300
      Email: info@pplgroupllc.com

      Kevin Gamm
      Myron Bowling Auctioneers
      3901 Kraus Ln
      Fairfield, OH 45014
      Phone: +1 513-738-3311

      Jeff Tanenbaum
      Great American Global Partners, LLC
      26635 Agoura Road 215
      Calabasas, CA 91302
      Phone: +1 818 340-3134

                        About Tri-Point Oil

Tri-Point Oil & Gas Production Systems, LLC, and its related
entities -- https://www.tri-pointllc.com/ -- together form an oil
and gas production and processing equipment company headquartered
in Houston, Texas. Their services include engineering and design,
installation, start-up, and after-market field maintenance to
provide custom engineered and configured solutions to upstream and
midstream customers.  In addition, Debtors provide services
including training, on-site service, testing services, and
aftermarket maintenance and repair. Debtors also own and operate
supply stores, located in the Permian Basin, Mid-Continent, and
Rocky Mountain regions.

On March 16, 2020, Tri-Point Oil and three affiliates sought
Chapter 11 protection (Bankr. S.D. Tex. Lead Case No. 20-31777).

In the petitions signed by Jeffrey Martini, chief executive
officer, Tri-Point Oil was estimated to have $10 million to $50
million in assets and $50 million to $100 million in liabilities.

The Hon. David R. Jones is the case judge.

Debtors tapped Porter Hedges LLP as legal counsel; Alixpartners,
LLP as financial advisor; and Bankruptcy Management Solutions, Inc.
(which conducts business under the name Stretto) as claims agent.


TRIDENT BRANDS: Delays Form 10-Q Filing for Review
--------------------------------------------------
Trident Brands Incorporated notified the Securities and Exchange
Commission via a Form 12b-25 regarding the delay in the filing of
its Quarterly Report on Form 10-Q for the period ended Feb. 29,
2020.  The Company was unable to file, without unreasonable effort
and expense, its Form 10-Q because its auditor has not completed
their review of the Form 10-Q.  It is anticipated that the Form
10-Q will be filed on or before the 5th calendar day following the
prescribed due date of the said report.

                       About Trident Brands

Based in Brookfield, Wisconsin, Trident Brands Incorporated, f/k/a
Sandfield Ventures Corp., is focused on the development of high
growth branded and private label consumer products and ingredients
within the nutritional supplement, life sciences and food and
beverage categories.  The platforms the Company is focusing on
include: life science technologies and related products that have
applications to a range of consumer products; nutritional
supplements and related consumer goods providing defined benefits
to the consumer; and functional foods and beverages ingredients
with defined health and wellness benefits.  

Trident Brands reported a net loss of $12.22 million for the 12
months ended Nov. 30, 2019, compared to a net loss of $8.42 million
for the 12 months ended Nov. 30, 2018.  As of Nov. 30, 2019, the
Company had $3.95 million in total assets, $28.48 million in total
liabilities, and a total stockholders' deficit of $24.54 million.

MaloneBailey, LLP, in Houston, Texas, the Company's auditor since
2015, issued a "going concern" qualification in its report dated
March 16, 2020, 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.


TRIUMPH GROUP: Furloughs 2,300 Employees Amid COVID-19 Pandemic
---------------------------------------------------------------
Triumph Group, Inc. provided an update on the current impact of the
coronavirus (COVID-19) on the business and the steps the Company is
taking to mitigate it.  To align capacity with short- and
medium-term customer demand, conserve cash and maintain long-term
competitiveness, the following actions are underway:

   * Given that Boeing has extended closure of its Washington
     state factories indefinitely, and closed its Charleston,
     South Carolina plant until further notice, Triumph announced
     furloughs for approximately 2,300 employees across Triumph
     plants in the U.S. and Europe for two to four weeks to
     reduce capacity associated with Boeing Commercial Aircraft
     programs.  These plants will remain operational and continue
     to support other customer demands.  Triumph will provide one
     week of company pay and will cover the employee share of
     medical premiums during the furlough period.

   * In addition to the previously announced 500-person reduction
     in force as part of its austerity measures, Triumph will
     eliminate approximately 200 full-time positions due to
     decreased demand.  Triumph will pay severance to impacted
     employees consistent with existing policies.  These
     reductions are expected to be completed by May 1, 2020.

   * To reduce working capital requirements, the Company will
     also adjust its supply chain demand consistent with updated
     OEM production and aftermarket forecasts.

The Company stated, "Our prior restructuring and austerity actions,
and those listed above, preserve Triumph's liquidity while
customers' plants are closed and allow Triumph to continue to
support its customers' forecasted rates of production.  Further
workforce adjustments may be required based on site closures or
changes in demand for Triumph's products and services.  As
previously reported, Triumph has adequate liquidity to support our
operational requirements.

"Although the situation remains fluid, all but two of Triumph's
factories are operational.  The Company's two facilities in Mexico
(Zacatecas and Mexicali), which employ approximately 1,900
individuals, are complying with a government mandate for 30-day
closure of non-essential operations effective March 31, 2020.
Triumph will adjust its plans as government decisions and Company
policies evolve."

Daniel J. Crowley, president and CEO of Triumph Group, communicated
to Triumph's employees this week: "Though the spread of the
COVID-19 virus appears to be slowing, its swift impact on the
global aerospace industry and supply chain is resulting in
significant reductions in air traffic and disruptions to our supply
chain as our commercial customers and suppliers reduce output or
halt production.  At the same time, our customers are counting on
us to provide essential services for their military, cargo and
medical transport missions and to be prepared for the post-crisis
recovery."

Crowley continued, "Any workforce reduction, whether by temporary
furloughs or longer-term reductions in force, is very difficult as
they affect our hard working and dedicated team members and their
families.  However, we must take these actions to enable Triumph to
weather this historic downturn and position the company to recover
on the other side of this global health crisis."
  
The Company continues to expand its actions to limit the spread of
COVID-19 consistent with U.S. and international government
safeguards.  This includes temporarily closing plants for deep
cleaning, providing over 5,000 thermometers to employees for
self-check before their shifts and producing and procuring face
shields and masks to employees to use onsite.

                         About Triumph

Triumph Group, Inc. (www.triumphgroup.com), headquartered in
Berwyn, Pennsylvania, designs, engineers, manufactures, repairs and
overhauls a broad portfolio of aerospace and defense systems,
components and structures.  The company serves the global aviation
industry, including original equipment manufacturers and the full
spectrum of military and commercial aircraft operators.

Triumph Group reported a net loss of $321.77 million for the year
ended March 31, 2019, following a net loss of $425.39 million for
the year ended March 31, 2018.

                           *   *   *

As reported by the TCR on April 13, 2020, Moody's Investors Service
downgraded its ratings for Triumph Group, Inc., including the
company's corporate family rating (CFR, to Caa2 from Caa1).  The
downgrade reflects Moody's expectations that disruptions from the
coronavirus will add incremental earnings and cash flow pressures
to Triumph's already weak financial profile, which is characterized
by a highly leveraged balance sheet and weak cash generation.


TWA PROPERTIES: Unsecureds Get 'Up to 100%' in Sale or Refinancing
------------------------------------------------------------------
Debtor TWA Properties, LLC - TWA Properties 1103 Finch filed with
the U.S. Bankruptcy Court for the Eastern District of Texas,
Sherman Division, a Disclosure Statement for Plan of Reorganization
dated April 3, 2020.

Class 3 Allowed Secured Claim of Happy State Bank totaled $217,000
as of the Petition Date.  The Debtor will sell or refinance the
1103 Finch, McKinney, Texas (Property) in an amount sufficient to
repay Happy in full within 12 months of the Confirmation Date.
Commencing on the Effective Date, the Debtor shall make monthly
payments to Happy in the amount of $904.17 representing interest on
the Happy Class 3 claim at the rate of 5% per annum.

Class 4 Allowed Unsecured Creditors Claims will be paid from the
net proceeds of the sale or refinancing of the Property.  In the
event of a sale or refinancing, the unsecured creditors will
receive up to 100% of their allowed claim based upon the final
sales price or refinancing amount.

Class 5 Current Ownership)is not impaired under the Plan and shall
be satisfied by retaining their interest in the Debtor.

The Debtor shall sell or refinance its interest in the Property.
The Reorganized Debtor will continue in business until the sale of
the Property.  The Plan will break the existing claims into 5
categories of Claimants.  These claimants will receive cash
payments on the Effective Date.

In the event, the Debtor is unable to sell or refinance the
Property within 12 months, the Debtor will surrender the Property
to Happy. Currently, the Property does not generate income.  The
Debtor’s principal, William Bradley, will contribute the funds
necessary to make the required Plan payments during the term of
this Plan.

A full-text copy of the Disclosure Statement dated April 3, 2020,
is available at https://tinyurl.com/vkadyxj from PacerMonitor at no
charge.

The Debtor is represented by:

        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 TWA Properties, LLC - TWA
                       Properties 1103 Finch

Based in Frisco, Texas, TWA Properties, LLC - TWA Properties 1103
Finchis the owner of a piece of real property located at 1103
Finch, McKinney, Texas ("Property"). The Debtor acquired the
Property in 2018. At the time of the purchase of the Property the
Debtor intended to remodel the Property and sell the Property.  The
Debtor obtained a loan from Happy State Bank for the original
purchase of the Property. The Debtor was in the process of
completing the renovations of the Property when the note with Happy
matured and Happy informed the Debtor it would not be renewing the
loan.  

Forced with the possibility of a foreclosure, TWA Properties, LLC
sought Chapter 11 bankruptcy protection (Bankr. E.D. Tex. Case No.
20-40083) on Jan. 6, 2020, estimating under $1 million in both
assets and liabilities.  The Debtor is represented by Eric A.
Liepins, Esq., at Eric A. Liepins, P.C.


UNIT CORP: Extends Standstill Period Until April 17
---------------------------------------------------
Unit Corporation and certain of its subsidiaries, as borrowers,
entered into a First Amendment to Standstill and Amendment
Agreement with the lenders party thereto and BOKF, NA dba Bank of
Oklahoma, as administrative agent for the Lenders, that extends the
Standstill Period under the Standstill Agreement until the earlier
of: (i) the receipt by any Credit Party from the Administrative
Agent of notice of the occurrence of any Termination Event and (ii)
3:00 p.m. Central time on April 17, 2020.  "Termination Event" is
defined in the Standstill Agreement to include the occurrence of
any one or more of the following: (i) any representation or
warranty made or deemed to have been made by any Credit Party under
the Standstill Agreement being false, misleading or erroneous in
any material respect when made or deemed to have been made, (ii)
any Credit Party failing to perform, observe or comply with any
covenant, agreement or term contained in the Standstill Agreement
or (iii) any Default which is not cured within five business days
or Event of Default occurring under the Credit Agreement or any of
the other Loan Documents.

The Company and certain of its subsidiaries entered into the
Standstill Agreement on March 11, 2020 in respect of that certain
Senior Credit Agreement, dated as of Sept. 13, 2011 with the
Lenders and BOKF, NA.

                     About Unit Corporation

Unit Corporation -- http://www.unitcorp.com-- is a Tulsa-based,
publicly held energy company engaged through its subsidiaries in
oil and gas exploration, production, contract drilling, and gas
gathering and processing.  Unit's Common Stock is listed on the New
York Stock Exchange under the symbol UNT.

Unit Corporation reported a net loss attributable to the company of
$553.88 million for the year ended Dec. 31, 2019, compared to a net
loss attributable to the company of $45.29 million for the year
ended Dec. 31, 2018.

As of Dec. 31, 2019, the Company had $2.09 billion in total assets,
$260.05 million in total current liabilities, $663.22 million in
long-term debt less debt issuance costs, $27,000 in non-current
derivative liabilities, $2.07 million in operating lease liability,
$95.34 million in other long-term liabilities, $13.71 million in
deferred income taxes, and $1.05 billion in total shareholders'
equity.

PricewaterhouseCoopers LLP, in Tulsa, Oklahoma, the Company's
auditor since 1989, issued a "going concern" qualification in its
report dated March 16, 2020, citing that the Company has incurred
significant losses, is in a negative working capital position, and
does not anticipate that forecasted cash and available credit
capacity will be sufficient to meet their commitments over the next
twelve months, which raises substantial doubt about its ability to
continue as a going concern.

                         *    *    *

As reported by the TCR on Nov. 15, 2019, Moody's Investors Service
downgraded Unit Corporation's Probability of Default Rating to
Ca-PD from B3-PD, Corporate Family Rating to Caa1 from B3, and
senior subordinated notes to Caa2 from Caa1.  The downgrade of the
PDR reflects Unit's proposed debt exchange offer, which Moody's
views to be a distressed exchange.  The Caa1 CFR and Caa2 rating on
the 2021 notes reflect Moody's view on expected recovery, which is
likely to be in the 80%-90% range. Prior to the exchange offer,
Unit was contending with depressed commodity prices, looming
maturities in a challenged refinancing environment and declining
cash flow, Moody's said.

As reported by the TCR on Jan. 21, 2020, Fitch Ratings downgraded
the Long-Term Issuer Default Rating of Unit Corporation to 'CC'
from 'CCC+'.  Fitch's downgrade and watch reflect the company's
heightened refinancing and liquidity risks associated with
pro-longed operational deterioration since its bond exchange
announcement.


WATERTECH HOLDINGS: Seeks to Hire Cherry Bekaert as Accountant
--------------------------------------------------------------
Watertech Holdings, LLC, seeks authority from the United States
Bankruptcy Court for the Southern District of Carolina to hire
Cherry Bekaert, LLP as its accountants.

Cherry Bekaert will assist Debtor in reviewing and assembling
information to formulate and evaluate the options to be explored
throughout the chapter 11 process, assisting the Debtors in an
advisory capacity relative to issues and
information that will be needed in order to evaluate the strategic
decisions that may impact negotiations throughout the process in
order to understand all the tax ramifications of the Debtor’s
business, and assisting Debtors with compilation of necessary
information required under chapter 11 including monthly reports and
other budgets and schedules. Additionally, Firm will assist Debtor
with setting up an internal system that will comply with the
reporting requirements of chapter 11 and assist in establishing
feasibility of plan and other matters that may come before this
Court.

The firm's hourly rates vary in its open files from $160 to $450
per hour for its staff members. The hourly rates for the
accountants are $450 for Chris Truitt, $275 for Allison Roberson
and $160 for Hannah Lovelace.

Chris Truitt, accountant at Cherry Bekaert, attests that the firm
does not hold or represent an interest adverse to the Debtor or its
estate and that it is a disinterested person as that term is
defined in U.S.C. Sec. 101(14).

The firm can be reached through:

     Chris Truitt
     Cherry Bekaert, LLP
     1111 Metropolitan Ave., Suite 900
     Charlotte, NC 28204
     Phone: 704-377-1678
     Fax: 704-377-6063
     Email: ctruitt@cbh.com

                 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.


WINDOM RIDGE: $33K Sale of Wayne Properties to Wayne Rentals Okayed
-------------------------------------------------------------------
Judge Thomas L. Saladino of the U.S. Bankruptcy Court for the
Northern District of Iowa authorized Windom Ridge, Inc.'s sale to
Wayne Rentals, LLC of the following real properties: (i) Lot 20,
Benscoter Addition Planned Unit Development Replat 2, Wayne, Wayne
County, Nebraska for $16,000; and (ii) Lot 19, Angel Acres
Addition, Wayne, Wayne County, Nebraska.

The sale is free and clear of all liens.

A hearing on the Motion was held on March 16, 2020.

                        About Windom Ridge

Windom Ridge, Inc., is a real estate developer in Wayne, Nebraska.

Windom Ridge, Inc. sought Chapter 11 protection (Bankr. N.D. Iowa
Case No. 19-01098) on Aug. 13, 2019.  Judge Thad J. Collins is
assigned to the case.

In the petition signed by Louis E. Benscoter, Sr., owner, the
Debtor was estimated to have assets in the range of $0 to $50,000
and $1 million to $10 million in debt.

The Debtor tapped Wilford L. Forker, Esq., at Wilford L. Forker, as
counsel.




WOODS SEALING: Seeks to Hire Fritz Law Firm as Legal Counsel
------------------------------------------------------------
Woods Sealing and Striping, Inc. seeks authority from the U.S.
Bankruptcy Court for the Middle District of Alabama to employ Fritz
Law Firm, LLC as its legal counsel.

Fritz Law is expected to render these services:

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

     (b) prepare legal papers;

     (c) represent Debtor in all bankruptcy hearings;

     (d) assist in the preparation of Debtor's disclosure statement
and Chapter 11 plan; and

     (e) perform all other legal services in connection with its
bankruptcy plan.

Fritz Law will be paid an hourly rate of $290, plus expense for the
services of its attorney Michael Fritz Sr., Esq.

The Debtor paid Fritz Law a $7,000 retainer to be held in its trust
account.  The firm has $5,283 held in its trust account.

Fritz Law attests that it is a "disinterested person" as that term
is defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Michael A. Fritz, Sr., Esq.
     Fritz Law Firm, LLC
     25 S Court St #200
     Montgomery, AL 36104
     Phone: +1 334-230-9790

                 About Woods Sealing and Striping

Woods Sealing and Striping, Inc. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Ala. Case No. 20-80453) on
March 26, 2020.  At the time of the filing, the Debtor disclosed
assets of between $500,001 and $1 million  and liabilities of the
same range.  The Debtor is represented by Michael A. Fritz Sr.,
Esq.


YAKIMA VALLEY HOSP: Moody's Rates $31.6MM Bonds 'Ba1', Outlook Neg.
-------------------------------------------------------------------
Moody's Investors Service has affirmed the Ba1 rating assigned to
Yakima Valley Memorial Hospital (WA), affecting $31.6 million of
outstanding bonds. The outlook remains negative.

RATINGS RATIONALE

The negative outlook reflects Yakima Valley Memorial Hospital's
(dba Virginia Mason Memorial (VMM)) risk of material declines in
revenue and further declines in an already modest liquidity
position from the impact of COVID-19. Despite these challenges, the
affirmation of the Ba1 reflects the bridge that near-term liquidity
sources should provide during this period of weaker operations,
including lines of credit. Additional liquidity support should come
from the CARES Act and possible accelerated Medicare payments,
although the timing of some of these funds are unknown. The
affirmation of the Ba1 reflects VMM's improved operating margins
and volumes pre-COVID-19 following two challenging years, the
system's role as a large and essential provider in Yakima, WA
following the closure of a sizeable competing hospital in the city,
and the organization's favorable debt structure. VMM will continue
to strengthen their affiliation with Virginia Mason Medical Center,
providing material strategic and operational benefit. A difficult
payor mix with a high reliance on governmental payors will continue
to be a challenge of the organization.

The rapid and widening spread of the COVID-19 outbreak,
deteriorating global economic outlook, falling oil prices, and
financial market declines are creating a severe and extensive
credit shock across many sectors, regions and markets. The combined
credit effects of these developments are unprecedented. Moody's
regards the COVID-19 outbreak as a social risk under its ESG
framework, given the substantial implications for public health and
safety.

RATING OUTLOOK

The negative outlook reflects the ongoing uncertainty of COVID-19's
duration and the potential disruption on revenue and margins over
the next year which could pressure the already modest liquidity
position. Operational performance, while improved through fiscal
2019, is expected to remain modest compared to historical
performance. While the rating does incorporate federal support, the
timing and amount of some of these funds are unclear.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATING

  - Sustained recovery in operating cash flow margin in line with
Baa3 medians

  - Material and sustained growth in liquidity

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATING

  - Inability to sustain operating performance and meet budget

  - Materially continued decline in absolute unrestricted cash and
relative liquidity metrics

  - Reduced headroom or inability to meet financial covenants

  - Unexpected high level of operating disruption associated with
COVID-19 or prolonged severe downturn in the economy

LEGAL SECURITY

Bonds are secured by a receivables pledge and a lien on the primary
hospital campus. The bonds also have a debt service reserve fund.
Key financial covenants include minimum days cash on hand of 40
days and debt service coverage of 1.5x, both of which would result
in a consultant call-in if not satisfied. Events of default would
occur if days cash on hand falls below 30 days or if debt service
coverage is below 1.0x. All covenants are measured annually at
fiscal year-end (12/31).

PROFILE

Yakima Valley Memorial Hospital (dba Virginia Mason Memorial), part
of the Virginia Mason Health System, is a general acute care
community hospital with 226 licensed beds located about two hours
southeast of Seattle in Yakima, the county seat of Yakima County,
WA. The hospital operates the sole Level III Neonatal Intensive
Care Unit in its primary service area.

METHODOLOGY

The principal methodology used in this rating was Not-For-Profit
Healthcare published in December 2018.


YOUNGEVITY INTERNATIONAL: Declares Preferred Stock Monthly Dividend
-------------------------------------------------------------------
Youngevity International, Inc., has declared regular monthly
dividend of $0.203125 per share of its 9.75% Series D Cumulative
Redeemable Perpetual Preferred Stock (NASDAQ:YGYIP) for each of
April, May and June 2020.  The dividend will be payable on May 15,
June 15, and July 15, 2020 to holders of record as of April 30, May
31 and June 30, 2020.  The dividend will be paid in cash.

                       About Youngevity

Chula Vista, California-based Youngevity International, Inc. --
https://ygyi.com/ -- is a multi-channel lifestyle company operating
in three distinct business segments including a commercial coffee
enterprise, a commercial hemp enterprise, and a multi-vertical omni
direct selling enterprise.  The Company features a multi country
selling network and has assembled a virtual Main Street of products
and services under one corporate entity, YGYI offers products from
the six top selling retail categories: health/nutrition,
home/family, food/beverage (including coffee), spa/beauty,
apparel/jewelry, as well as innovative services.

Youngevity reported a net loss attributable to common stockholders
of $23.50 million for 2018 following a net loss attributable to
common stockholders of $12.69 million for 2017. As of Sept. 30,
2019, the Company had $141.18 million in total assets, $85.01
million in total liabilities, and $56.17 million in total
stockholders' equity.

Mayer Hoffman McCann P.C., in San Diego, California, the Company's
auditor since 2011, issued a "going concern" qualification in its
report dated April 15, 2019, on the consolidated financial
statements for the year ended Dec. 31, 2018, citing that the
Company has recurring losses 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.


ZAGREB II: Seeks to Hire Barrick Switzer as Legal Counsel
---------------------------------------------------------
Zagreb II, LLC, seeks authority from the U.S. Bankruptcy Court for
the Northern District of Illinois to hire Barrick, Switzer, Long,
Balsley, & Van Evera LLP as its legal counsel.

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

Barrick received a retainer fee of $3,000.

Mr. Stevens disclosed in court filings that all members and
employees of his firm are "disinterested" as defined in Section
101(14) of the Bankruptcy Code.

Barrick can be reached through:

     James E. Stevens, Esq.
     Barrick, Switzer, Long, Balsley, & Van Evera LLP
     6833 Stalter Drive
     Rockford, IL 61108
     Phone: (815) 962.6611
     Fax: (815) 962.0687
     E-mail: jimstevens@bslbv.com

                  About Zagreb II, LLC

Zagreb II, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 20-80558) on March 17,
2020, listing under $1 million in both assets and liabilities.
James E. Stevens, Esq., at Barrick, Switzer, Long, Balsley, & Van
Evera LLP , represents the Debtor as counsel.


[^] BOND PRICING: For the Week from April 13 to 17, 2020
--------------------------------------------------------

  Company                   Ticker   Coupon Bid Price   Maturity
  -------                   ------   ------ ---------   --------
24 Hour Fitness Worldwide   HRFITW     8.00      4.95   6/1/2022
24 Hour Fitness Worldwide   HRFITW     8.00      6.67   6/1/2022
AMC Entertainment Holdings  AMC        5.75     32.94  6/15/2025
AMC Entertainment Holdings  AMC        6.13     31.27  5/15/2027
APL Ltd                     NOLSP      8.00     40.79  1/15/2024
Ally Financial Inc          ALLY       3.00     90.12  6/15/2020
Ally Financial Inc          ALLY       3.90     89.40  7/15/2020
Approach Resources Inc      AREX       7.00      2.54  6/15/2021
Arbor Realty Trust Inc      ABR        5.38     81.73 11/15/2020
Ascent Resources Utica
  Holdings LLC /
  ARU Finance Corp          ASCRES    10.00     64.65   4/1/2022
BPZ Resources Inc           BPZR       6.50      3.02   3/1/2049
Beverages & More Inc        BEVMO     11.50     55.11  6/15/2022
Beverages & More Inc        BEVMO     11.50     51.94  6/15/2022
Bon-Ton Department Stores   BONT       8.00     10.40  6/15/2021
Briggs & Stratton Corp      BGG        6.88     64.82 12/15/2020
Bristow Group Inc           BRS        6.25      5.25 10/15/2022
Bristow Group Inc           BRS        4.50      5.25   6/1/2023
Bruin E&P Partners LLC      BRUINE     8.88      2.71   8/1/2023
Bruin E&P Partners LLC      BRUINE     8.88      3.99   8/1/2023
Buffalo Thunder
  Development Authority     BUFLO     11.00     50.13  12/9/2022
CBL & Associates LP         CBL        5.25     25.44  12/1/2023
CBL & Associates LP         CBL        4.60     25.59 10/15/2024
CEC Entertainment Inc       CEC        8.00     36.89  2/15/2022
CONSOL Energy Inc           CEIX      11.00     34.94 11/15/2025
CSI Compressco LP /
  CSI Compressco Finance    CCLP       7.25     89.00  8/15/2022
CalAtlantic Group Inc/old   CAA        6.63     98.61   5/1/2020
Calfrac Holdings LP         CFWCN      8.50      7.62  6/15/2026
Calfrac Holdings LP         CFWCN      8.50      7.54  6/15/2026
California Resources Corp   CRC        8.00      1.83 12/15/2022
California Resources Corp   CRC        5.50      4.62  9/15/2021
California Resources Corp   CRC        6.00      4.03 11/15/2024
California Resources Corp   CRC        8.00      2.28 12/15/2022
California Resources Corp   CRC        6.00      3.08 11/15/2024
Callon Petroleum Co         CPE        6.25     19.08  4/15/2023
Callon Petroleum Co         CPE        6.13     17.69  10/1/2024
Callon Petroleum Co         CPE        6.38     15.19   7/1/2026
Callon Petroleum Co         CPE        8.25     16.72  7/15/2025
Callon Petroleum Co         CPE        6.13     14.98  10/1/2024
Callon Petroleum Co         CPE        6.13     14.98  10/1/2024
Capital One Financial Corp  COF        5.55     84.38       N/A
Chaparral Energy Inc        CHAP       8.75      3.75  7/15/2023
Chaparral Energy Inc        CHAP       8.75      3.93  7/15/2023
Chesapeake Energy Corp      CHK       11.50      9.31   1/1/2025
Chesapeake Energy Corp      CHK        5.50      5.00  9/15/2026
Chesapeake Energy Corp      CHK        6.13      3.97  2/15/2021
Chesapeake Energy Corp      CHK        5.75     12.01  3/15/2023
Chesapeake Energy Corp      CHK        7.00      4.94  10/1/2024
Chesapeake Energy Corp      CHK        8.00      8.49  6/15/2027
Chesapeake Energy Corp      CHK        4.88      4.10  4/15/2022
Chesapeake Energy Corp      CHK        8.00      6.35  1/15/2025
Chesapeake Energy Corp      CHK        5.38     10.39  6/15/2021
Chesapeake Energy Corp      CHK       11.50      9.41   1/1/2025
Chesapeake Energy Corp      CHK        7.50      7.34  10/1/2026
Chesapeake Energy Corp      CHK        8.00      5.00  3/15/2026
Chesapeake Energy Corp      CHK        8.00      5.00  3/15/2026
Chesapeake Energy Corp      CHK        8.00      7.63  6/15/2027
Chesapeake Energy Corp      CHK        8.00      5.37  1/15/2025
Chesapeake Energy Corp      CHK        8.00      5.00  3/15/2026
Chesapeake Energy Corp      CHK        8.00      7.63  6/15/2027
Chesapeake Energy Corp      CHK        8.00      5.37  1/15/2025
Citigroup Inc               C          4.99     98.76  4/28/2020
CorEnergy Infrastructure
  Trust Inc                 CORR       7.00     80.00  6/15/2020
DCP Midstream LP            DCP        7.38     37.50       N/A
DFC Finance Corp            DLLR      10.50     67.13  6/15/2020
DFC Finance Corp            DLLR      10.50     67.13  6/15/2020
Dean Foods Co               DF         6.50      2.98  3/15/2023
Dean Foods Co               DF         6.50      3.05  3/15/2023
Delta Air Lines 2012-1
  Class A Pass
  Through Trust             DAL        4.75     97.86   5/7/2020
Denbury Resources Inc       DNR        9.00     13.55  5/15/2021
Denbury Resources Inc       DNR        9.25     15.03  3/31/2022
Denbury Resources Inc       DNR        7.75     14.73  2/15/2024
Denbury Resources Inc       DNR        5.50      3.87   5/1/2022
Denbury Resources Inc       DNR        6.38      9.83  8/15/2021
Denbury Resources Inc       DNR        4.63      5.98  7/15/2023
Denbury Resources Inc       DNR        9.00     14.83  5/15/2021
Denbury Resources Inc       DNR        9.25     15.53  3/31/2022
Denbury Resources Inc       DNR        7.50     14.29  2/15/2024
Denbury Resources Inc       DNR        7.75     14.87  2/15/2024
Denbury Resources Inc       DNR        7.50     14.29  2/15/2024
Diamond Offshore Drilling   DO         7.88     13.48  8/15/2025
Diamond Offshore Drilling   DO         3.45     15.20  11/1/2023
Diamond Offshore Drilling   DO         5.70     13.65 10/15/2039
Diamond Offshore Drilling   DO         4.88     13.29  11/1/2043
ENSCO International Inc     VAL        7.20     11.15 11/15/2027
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     7.75     11.00  5/15/2026
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     8.00     47.00 11/29/2024
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     9.38      2.75   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     8.00      1.88  2/15/2025
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     8.00      1.00 11/29/2024
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     9.38      1.69   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     7.75     10.66  5/15/2026
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG     8.00      1.88  2/15/2025
EnLink Midstream Partners   ENLK       6.00     24.00       N/A
Energy Conversion Devices   ENER       3.00      7.88  6/15/2013
Envision Healthcare Corp    EVHC       8.75     29.00 10/15/2026
Envision Healthcare Corp    EVHC       8.75     29.10 10/15/2026
Exantas Capital Corp        XAN        4.50    106.35  8/15/2022
Exela Intermediate LLC /
  Exela Finance Inc         EXLINT    10.00     24.61  7/15/2023
Exela Intermediate LLC /
  Exela Finance Inc         EXLINT    10.00     25.21  7/15/2023
Extraction Oil & Gas Inc    XOG        7.38     18.37  5/15/2024
Extraction Oil & Gas Inc    XOG        5.63     18.30   2/1/2026
Extraction Oil & Gas Inc    XOG        7.38     18.16  5/15/2024
Extraction Oil & Gas Inc    XOG        5.63     17.17   2/1/2026
FTS International Inc       FTSINT     6.25     27.16   5/1/2022
Federal Farm Credit
  Banks Funding Corp        FFCB       1.44     99.69  8/16/2021
Federal Home Loan Banks     FHLB       1.63     99.39  4/19/2021
Federal Home Loan Banks     FHLB       1.98     99.87 10/21/2024
Federal Home Loan Banks     FHLB       2.00     98.13 10/19/2026
Federal Home Loan Banks     FHLB       2.00     98.22 10/19/2026
Federal Home Loan Mortgage  FHLMC      1.56     99.65  7/19/2021
Federal Home Loan Mortgage  FHLMC      1.50     99.73 10/19/2020
Federal Home Loan Mortgage  FHLMC      1.83     99.83  4/17/2023
Federal National
  Mortgage Association      FNMA       1.20     99.63 10/20/2020
Federal National
  Mortgage Association      FNMA       1.33     99.66 10/20/2020
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp              FGP        8.63     46.23  6/15/2020
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp              FGP        8.63     50.25  6/15/2020
Fleetwood Enterprises Inc   FLTW      14.00      3.56 12/15/2011
Foresight Energy LLC /
  Foresight Energy
  Finance Corp              FELP      11.50      2.65   4/1/2023
Foresight Energy LLC /
  Foresight Energy
  Finance Corp              FELP      11.50      2.65   4/1/2023
Forum Energy Technologies   FET        6.25     34.80  10/1/2021
Fresh Market Inc/The        TFM        9.75     48.55   5/1/2023
Frontier Communications     FTR       10.50     30.68  9/15/2022
Frontier Communications     FTR       11.00     30.91  9/15/2025
Frontier Communications     FTR        7.13     27.32  1/15/2023
Frontier Communications     FTR        6.25     27.23  9/15/2021
Frontier Communications     FTR        7.63     27.92  4/15/2024
Frontier Communications     FTR        8.75     27.86  4/15/2022
Frontier Communications     FTR        6.88     27.22  1/15/2025
Frontier Communications     FTR        9.25     24.74   7/1/2021
Frontier Communications     FTR        7.00     25.33  11/1/2025
Frontier Communications     FTR        8.88     25.15  9/15/2020
Frontier Communications     FTR       10.50     30.95  9/15/2022
Frontier Communications     FTR       11.00     29.50  9/15/2025
Frontier Communications     FTR        6.80      7.40  8/15/2026
Frontier Communications     FTR       10.50     30.95  9/15/2022
Frontier Communications     FTR       11.00     31.76  9/15/2025
GameStop Corp               GME        6.75     76.40  3/15/2021
GameStop Corp               GME        6.75     75.81  3/15/2021
Global Eagle Entertainment  ENT        2.75      7.63  2/15/2035
Goldman Sachs Group         GS         5.38     90.63       N/A
Goodman Networks Inc        GOODNT     8.00     48.50  5/11/2022
Great Western Petroleum
  LLC / Great Western
  Finance Corp              GRTWST     9.00     63.64  9/30/2021
Great Western Petroleum
  LLC / Great Western
  Finance Corp              GRTWST     9.00     66.45  9/30/2021
Grizzly Energy LLC          VNR        9.00      6.00  2/15/2024
Grizzly Energy LLC          VNR        9.00      6.00  2/15/2024
Gulfport Energy Corp        GPOR       6.63     40.81   5/1/2023
Gulfport Energy Corp        GPOR       6.38     33.63  5/15/2025
Hertz Corp/The              HTZ        6.25     53.16 10/15/2022
Hi-Crush Inc                HCR        9.50     15.00   8/1/2026
Hi-Crush Inc                HCR        9.50     11.28   8/1/2026
High Ridge Brands Co        HIRIDG     8.88      2.25  3/15/2025
High Ridge Brands Co        HIRIDG     8.88      1.75  3/15/2025
HighPoint Operating Corp    HPR        7.00     43.80 10/15/2022
HighPoint Operating Corp    HPR        8.75     48.00  6/15/2025
ION Geophysical Corp        IO         9.13     58.80 12/15/2021
International Wire Group    ITWG      10.75     74.99   8/1/2021
International Wire Group    ITWG      10.75     74.96   8/1/2021
JC Penney Corp Inc          JCP        6.38      6.15 10/15/2036
JC Penney Corp Inc          JCP        8.63      8.09  3/15/2025
JC Penney Corp Inc          JCP        7.40      5.86   4/1/2037
JC Penney Corp Inc          JCP        7.63      3.04   3/1/2097
JC Penney Corp Inc          JCP        7.13      3.91 11/15/2023
JC Penney Corp Inc          JCP        8.63     10.04  3/15/2025
JC Penney Corp Inc          JCP        6.90      3.91  8/15/2026
JPMorgan Chase & Co         JPM        4.57     99.21  4/28/2020
Jonah Energy LLC / Jonah
  Energy Finance Corp       JONAHE     7.25      4.59 10/15/2025
Jonah Energy LLC / Jonah
  Energy Finance Corp       JONAHE     7.25      4.39 10/15/2025
LSC Communications Inc      LKSD       8.75     18.25 10/15/2023
LSC Communications Inc      LKSD       8.75     54.75 10/15/2023
Liberty Media Corp          LMCA       2.25     47.75  9/30/2046
LoanCore Capital Markets
  LLC / JLC Finance Corp    JEFLCR     6.88     94.75   6/1/2020
Lonestar Resources America  LONE      11.25     19.36   1/1/2023
Lonestar Resources America  LONE      11.25     19.32   1/1/2023
MAI Holdings Inc            MAIHLD     9.50     20.00   6/1/2023
MAI Holdings Inc            MAIHLD     9.50     20.00   6/1/2023
MAI Holdings Inc            MAIHLD     9.50     20.00   6/1/2023
MF Global Holdings Ltd      MF         9.00     15.63  6/20/2038
MF Global Holdings Ltd      MF         6.75     15.63   8/8/2016
Martin Midstream
  Partners LP / Martin
  Midstream Finance Corp    MMLP       7.25     39.92  2/15/2021
Martin Midstream
  Partners LP / Martin
  Midstream Finance Corp    MMLP       7.25     47.97  2/15/2021
Martin Midstream
  Partners LP / Martin
  Midstream Finance Corp    MMLP       7.25     47.97  2/15/2021
Mashantucket Western
  Pequot Tribe              MASHTU     7.35     15.48   7/1/2026
McClatchy Co/The            MNIQQ      6.88      2.00  3/15/2029
McClatchy Co/The            MNIQQ      6.88     25.00  7/15/2031
McClatchy Co/The            MNIQQ      7.15      2.00  11/1/2027
McDermott Technology
  Americas Inc / McDermott
  Technology US Inc         MDR       10.63      4.25   5/1/2024
McDermott Technology
  Americas Inc / McDermott
  Technology US Inc         MDR       10.63      8.00   5/1/2024
Men's Wearhouse Inc/The     TLRD       7.00     36.37   7/1/2022
Men's Wearhouse Inc/The     TLRD       7.00     35.55   7/1/2022
MetLife Inc                 MET        5.25     89.00       N/A
Morgan Stanley              MS         5.55     92.25       N/A
Moss Creek Resources
  Holdings Inc              MSSCRK    10.50     33.28  5/15/2027
Moss Creek Resources
  Holdings Inc              MSSCRK     7.50     29.51  1/15/2026
Murray Energy Corp          MURREN    12.00      0.00  4/15/2024
Murray Energy Corp          MURREN    12.00      0.59  4/15/2024
NWH Escrow Corp             HARDWD     7.50     52.38   8/1/2021
NWH Escrow Corp             HARDWD     7.50     52.38   8/1/2021
Nabors Industries Inc       NBR        5.75     29.70   2/1/2025
Nabors Industries Inc       NBR        4.63     65.62  9/15/2021
Nabors Industries Inc       NBR        5.10     30.71  9/15/2023
Nabors Industries Inc       NBR        5.50     43.00  1/15/2023
Nabors Industries Inc       NBR        0.75     16.13  1/15/2024
Nabors Industries Inc       NBR        5.75     28.29   2/1/2025
Nabors Industries Inc       NBR        5.75     27.44   2/1/2025
Neiman Marcus Group LTD
  LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG            NMG        8.00      9.62 10/25/2024
Neiman Marcus Group LTD
  LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG            NMG        8.75     10.39 10/25/2024
Neiman Marcus Group LTD
  LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG            NMG        8.00     10.41 10/25/2024
Neiman Marcus Group LTD
  LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG            NMG        8.75     13.90 10/25/2024
New Gulf Resources LLC/
  NGR Finance Corp          NGREFN    12.25      3.91  5/15/2019
Nine Energy Service Inc     NINE       8.75     24.52  11/1/2023
Nine Energy Service Inc     NINE       8.75     24.51  11/1/2023
Nine Energy Service Inc     NINE       8.75     25.08  11/1/2023
Northwest Hardwoods Inc     HARDWD     7.50     35.00   8/1/2021
Northwest Hardwoods Inc     HARDWD     7.50     35.00   8/1/2021
OMX Timber Finance
  Investments II LLC        OMX        5.54      0.57  1/29/2020
Oasis Petroleum Inc         OAS        6.88     13.00  3/15/2022
Oasis Petroleum Inc         OAS        6.88     12.72  1/15/2023
Oasis Petroleum Inc         OAS        6.25      9.84   5/1/2026
Oasis Petroleum Inc         OAS        2.63      8.38  9/15/2023
Oasis Petroleum Inc         OAS        6.50     19.57  11/1/2021
Oasis Petroleum Inc         OAS        6.25     11.25   5/1/2026
Oil States International    OIS        1.50     38.25  2/15/2023
Omnimax International Inc   EURAMX    12.00     75.00  8/15/2020
Omnimax International Inc   EURAMX    12.00     74.50  8/15/2020
Optimas OE Solutions
  Holding LLC / Optimas
  OE Solutions Inc          OPTOES     8.63     57.96   6/1/2021
Optimas OE Solutions
  Holding LLC / Optimas
  OE Solutions Inc          OPTOES     8.63     57.96   6/1/2021
PDC Energy Inc              PDCE       6.25     63.32  12/1/2025
PHH Corp                    PHH        6.38     63.93  8/15/2021
Party City Holdings Inc     PRTY       6.63     10.91   8/1/2026
Party City Holdings Inc     PRTY       6.13     16.80  8/15/2023
Party City Holdings Inc     PRTY       6.63     10.52   8/1/2026
Party City Holdings Inc     PRTY       6.13     18.38  8/15/2023
Pioneer Energy Services     PESX       6.13      1.00  3/15/2022
Pride International LLC     VAL        6.88     26.23  8/15/2020
Pride International LLC     VAL        7.88     12.95  8/15/2040
Principal Financial Group   PFG        4.70     90.70  5/15/2055
Pyxus International Inc     PYX        9.88     17.96  7/15/2021
Pyxus International Inc     PYX        9.88     54.00  7/15/2021
Pyxus International Inc     PYX        9.88     18.58  7/15/2021
QEP Resources Inc           QEP        5.25     35.79   5/1/2023
QEP Resources Inc           QEP        6.88     51.27   3/1/2021
QEP Resources Inc           QEP        5.38     44.48  10/1/2022
Quorum Health Corp          QHC       11.63     36.02  4/15/2023
Renco Metals Inc            RENCO     11.50     24.88   7/1/2003
Revlon Consumer Products    REV        5.75     62.05  2/15/2021
Revlon Consumer Products    REV        6.25     20.97   8/1/2024
Rolta LLC                   RLTAIN    10.75      6.35  5/16/2018
SESI LLC                    SPN        7.13     29.79 12/15/2021
SESI LLC                    SPN        7.13     46.17 12/15/2021
SESI LLC                    SPN        7.75     25.03  9/15/2024
SM Energy Co                SM         6.13     39.44 11/15/2022
SM Energy Co                SM         5.00     31.44  1/15/2024
SM Energy Co                SM         1.50     40.00   7/1/2021
Sanchez Energy Corp         SNEC       7.25     30.00  2/15/2023
Sanchez Energy Corp         SNEC       6.13      0.60  1/15/2023
Sanchez Energy Corp         SNEC       7.25     30.00  2/15/2023
SandRidge Energy Inc        SD         7.50      0.50  2/15/2023
Sears Holdings Corp         SHLD       8.00      1.06 12/15/2019
Sears Holdings Corp         SHLD       6.63      9.88 10/15/2018
Sears Holdings Corp         SHLD       6.63      3.60 10/15/2018
Sears Roebuck Acceptance    SHLD       7.50      1.00 10/15/2027
Sears Roebuck Acceptance    SHLD       6.75      0.78  1/15/2028
Sears Roebuck Acceptance    SHLD       7.00      0.77   6/1/2032
Sears Roebuck Acceptance    SHLD       6.50      1.00  12/1/2028
Sempra Texas Holdings Corp  TXU        5.55     13.50 11/15/2014
Stearns Holdings LLC        STELND     9.38     45.38  8/15/2020
Stearns Holdings LLC        STELND     9.38     45.38  8/15/2020
Summit Midstream Holdings
  LLC / Summit Midstream
  Finance Corp              SUMMPL     5.75     22.08  4/15/2025
Summit Midstream Holdings
  LLC / Summit Midstream
  Finance Corp              SUMMPL     5.50     20.49  8/15/2022
Summit Midstream
  Partners LP               SMLP       9.50      7.00       N/A
Talos Production LLC /
  Talos Production
  Finance Inc               TAENLL    11.00     61.50   4/3/2022
Talos Production LLC /
  Talos Production
  Finance Inc               TAENLL    11.00     63.37   4/3/2022
Talos Production LLC /
  Talos Production
  Finance Inc               TAENLL    11.00     63.37   4/3/2022
Talos Production LLC /
  Talos Production
  Finance Inc               TAENLL    11.00     63.37   4/3/2022
Teligent Inc/NJ             TLGT       4.75     39.10   5/1/2023
TerraVia Holdings Inc       TVIA       6.00      4.64   2/1/2018
TerraVia Holdings Inc       TVIA       5.00      4.64  10/1/2019
Tesla Energy Operations     TSLAEN     3.60     88.96  5/29/2020
Tesla Energy Operations     TSLAEN     3.60     99.71  4/23/2020
Tesla Energy Operations     TSLAEN     3.60     88.96  5/14/2020
Tesla Energy Operations     TSLAEN     3.60     88.96  5/21/2020
Tesla Energy Operations     TSLAEN     3.60     88.96  6/11/2020
Tilray Inc                  TLRY       5.00     35.50  10/1/2023
Transworld Systems Inc      TSIACQ     9.50     24.25  8/15/2021
Transworld Systems Inc      TSIACQ     9.50     24.25  8/15/2021
Tupperware Brands Corp      TUP        4.75     54.45   6/1/2021
Tupperware Brands Corp      TUP        4.75     53.06   6/1/2021
Tupperware Brands Corp      TUP        4.75     53.06   6/1/2021
UCI International LLC       UCII       8.63      4.78  2/15/2019
Ultra Resources Inc/US      UPL        6.88      0.50  4/15/2022
Unit Corp                   UNTUS      6.63      9.48  5/15/2021
VIVUS Inc                   VVUS       4.50     98.05   5/1/2020
ViacomCBS Inc               VIAC       4.30    100.98  2/15/2021
Vine Oil & Gas LP / Vine
  Oil & Gas Finance Corp    VRI        9.75     30.82  4/15/2023
Vine Oil & Gas LP / Vine
  Oil & Gas Finance Corp    VRI        8.75     26.12  4/15/2023
Vine Oil & Gas LP / Vine
  Oil & Gas Finance Corp    VRI        9.75     30.86  4/15/2023
Vine Oil & Gas LP / Vine
  Oil & Gas Finance Corp    VRI        8.75     24.33  4/15/2023
W&T Offshore Inc            WTI        9.75     28.68  11/1/2023
W&T Offshore Inc            WTI        9.75     27.73  11/1/2023
Whiting Petroleum Corp      WLL        5.75      9.75  3/15/2021
Whiting Petroleum Corp      WLL        6.63     10.25  1/15/2026
Whiting Petroleum Corp      WLL        6.25     10.25   4/1/2023
Whiting Petroleum Corp      WLL        6.63      6.75  1/15/2026
Whiting Petroleum Corp      WLL        6.63      9.95  1/15/2026
Windstream Services LLC /
  Windstream Finance Corp   WIN       10.50      2.75  6/30/2024
Windstream Services LLC /
  Windstream Finance Corp   WIN        9.00      2.75  6/30/2025
Windstream Services LLC /
  Windstream Finance Corp   WIN        9.00      2.60  6/30/2025
Windstream Services LLC /
  Windstream Finance Corp   WIN       10.50      3.00  6/30/2024
Windstream Services LLC /
  Windstream Finance Corp   WIN        7.50     26.00   6/1/2022
Windstream Services LLC /
  Windstream Finance Corp   WIN        6.38      1.07   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp   WIN        6.38      2.50   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp   WIN        8.75      6.25 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp   WIN        8.75      0.90 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp   WIN        7.75      1.19  10/1/2021
ZF North America Capital    ZFFNGR     4.00     98.97  4/29/2020
ZF North America Capital    ZFFNGR     4.00     98.95  4/29/2020
rue21 inc                   RUE        9.00      1.31 10/15/2021



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
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.
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Monthly Operating Reports are summarized in every Saturday edition
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then-ending.

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                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
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Copyright 2020.  All rights reserved.  ISSN: 1520-9474.

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                   *** End of Transmission ***