/raid1/www/Hosts/bankrupt/TCR_Public/200901.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, September 1, 2020, Vol. 24, No. 244

                            Headlines

ADVANCE AUTO: Egan-Jones Hikes Senior Unsecured Ratings to BB+
AGAPE ASSEMBLY: Herring Bank Says Plan Not Proposed in Good Faith
AIR CANADA: Egan-Jones Cuts Sr. Unsec. Debt Ratings to CCC+
AMERICAN AXLE: Egan-Jones Lowers Sr. Unsec. Debt Ratings to B-
ATLANTIC 111ST: Attacks MLF3's Plan & Disclosures

BALTIMORE 24 INVESTORS: Hires Cushman & Wakefield as Listing Agent
BAY HARBOR: Case Summary & 3 Unsecured Creditors
BAYTEX ENERGY: Egan-Jones Lowers Senior Unsecured Ratings to CC
BESTWALL LLC: Unsecureds Unimpaired in Asbestos Committee Plan
BJ SERVICES: Seek to Hire Kirkland & Ellis as Legal Counsel

BOISE CASCADE: Egan-Jones Hikes Sr. Unsec. Debt Ratings to BB-
BONAVISTA ENERGY: Egan-Jones Cuts Sr. Unsecured Debt Ratings to CC
BRETON L. MORGAN: Court Conditionally Approves Disclosure Statement
BROWNLEE FARM: FIles Modification to Liquidating Plan
BULLSHARK INC: Case Summary & 5 Unsecured Creditors

CUKER INTERACTIVE: Taps Broken-Bench Law as Co-Counsel
DELUXE CORP: Egan-Jones Cuts Sr. Unsec. Debt Ratings to B
DEVON ENERGY: Egan-Jones Cuts Sr. Unsecured Debt Ratings to B-
E. BYRON SLAUGHTER: Case Summary & 6 Unsecured Creditors
EASTERN NIAGARA: Hires Freed Maxick as Financial Advisor

EASTERN NIAGARA: Hires Lumsden & McCormick as Accountant
EASTERN NIAGARA: Seeks to Hire Special Counsel
EXPEDIA GROUP: Egan-Jones Lowers Senior Unsecured Ratings to B+
FIDELITY NATIONAL: Egan-Jones Lowers Sr. Unsecured Ratings to BB+
FIRST CHOICE: Seeks to Hire CBIZ MHM as Accountant

FORTOVIA THERAPEUTICS: Case Summary & 20 Top Unsecured Creditors
FOX SUBACUTE: Taps Three Twenty-One Capital as Investment Banker
FOXFIRE CONSOLIDATED: Hires Hendren Redwine as Bankruptcy Counsel
FOXFIRE CONSOLIDATED: Hires Jordan Price as Special Counsel
GATEWAY FIVE: Case Summary & 16 Unsecured Creditors

GENESIS VENTURE: Seeks to Hire Heller Draper as Counsel
GENESIS VENTURE: Seeks to Hire Kushner LaGraize as Accountant
GREENPOINT TACTICAL: Seeks Court Approval to Hire Broker
GRIFFON CORP: Fitch Alters Outlook on B+ LongTerm IDR to Stable
HANG PHARMACY: Seeks to Hire Wiggam & Geer as Legal Counsel

HENRY ANESTHESIA: Taps Moorman and Pieschel as Corporate Counsel
HOLLEY PURCHASER: S&P Alters Outlook to Stable, Affirms 'B-' ICR
HOST HOTELS: Egan-Jones Lowers Senior Unsecured Ratings to BB
INDUSTRIAL FOOD TRUCK: Hires Cibik & Catalado as Counsel
JASON GROUP: Moody's Assigns Caa2 CFR on Chapter 11 Emergence

KCIBT HOLDINGS: S&P Raises ICR to 'CCC'; Outlook Negative
KINTARA THERAPEUTICS: Adam Stern Reports 6.9% Stake as of Aug. 19
KIRBY CORP: Egan-Jones Cuts Sr. Unsecured Debt Ratings to BB
KRONOS ACQUISITION: Moody's Raises CFR to B3, Outlook Stable
LAKELAND TOURS: Seeks Court Approval to Hire KPMG LLP

LAKELAND TOURS: Seeks to Hire Houlihan Lokey as Investment Banker
LEV INVESTMENTS: Seeks Approval to Hire Real Estate Brokers
LIGHTSTEEL TECHNOLOGIES: Hires Epsy Metcalf as Counsel
MARTIN MIDSTREAM: S&P Upgrades ICR to 'B-'; Outlook Negative
MIA & ASSOCIATES: Seeks to Hire Gary M. Polland as Special Counsel

MICROCHIP TECHNOLOGY: S&P Withdraws 'BB' Issuer Credit Rating
NEELKANTH HOTELS: Case Summary & 19 Unsecured Creditors
NEOSHO CONCRETE: Seeks to Hire Swift Cooper as Accountant
NOBLE CORPORATION: Hires Evercore Group as Investment Banker
NORTHSTAR HEALTHCARE: Seeks to Hire Wiggam & Geer as Legal Counsel

OLEUM EXPLORATION: Court Confirms Plan
ONE SKY: Moody's Alters Outlook on B3 CFR to Stable
PAINT THE WIND: Case Summary & 2 Unsecured Creditors
PAPER STORE: Committee Taps Alvarez & Marsal as Financial Advisor
PAREXEL INTERNATIONAL: S&P Alters Outlook to Positive

PARLIAMENT PARTNERS: Taps R. W. Phipps as Accountant
PATRIOT WELL: Taps Piper Sandler as Investment Banker
PBF ENERGY: Egan-Jones Cuts Sr. Unsecured Debt Ratings to B
PEBBLEBROOK HOTEL: Egan-Jones Lowers Sr. Unsecured Ratings to BB+
PERMICO MIDSTREAM: Trustee Taps GulfStar Group as Investment Banker

PFT TECHNOLOGY: Taps McCarter & English as Special Counsel
PIONEER CONTRACTING: Taps Niles Barton as Special Counsel
PITNEY BOWES: Egan-Jones Lowers Senior Unsecured Ratings to B-
PRYSM INC: Seeks to Hire Gellert Scali as Legal Counsel
PRYSM INC: Seeks to Hire Ordinary Course Professionals

RADIO CANTICO: Seeks 120-Day Extension for Plan Confirmation
RAMBUS INC: Egan-Jones Lowers FC Senior Unsecured Rating to CCC-
RECORDS CENTRAL: Case Summary & 17 Unsecured Creditors
REDWOOD TRUST: Egan-Jones Lowers Sr. Unsec. Debt Ratings to B
RESORT LEGAL: Seeks to Hire Albright Stoddard as Special Counsel

ROUGH COUNTRY: S&P Alters Outlook to Stable, Affirms 'B' ICR
RTW RETAILWINDS: Enters Into Asset Purchase Agreement with Saadia
SABLE PERMIAN: Hires M-III Advisory, Appoints CRO
SECURITY FIRST: Case Summary & 7 Unsecured Creditors
SENTINL INC: Seeks to Hire Maxwell Dunn as Counsel

SERVICE PROPERTIES: S&P Downgrades ICR to 'BB-'; Outlook Negative
SHEPPARD AND SON: Hires Garland Williams as Accountant
SHILOH INDUSTRIES: Case Summary & 50 Largest Unsecured Creditors
SKILLSOFT CORPORATION: MIREF NorthSight Objects to Disclosures
SKYWEST INC: Egan-Jones Lowers Sr. Unsecured Debt Ratings to B

SOUTH COAST: Trustee Taps Braff Group as Investment Banker
SOUTHERN FOODS: Seeks to Hire ASK LLP as Special Counsel
SOUTHERN LIVING: Unsecureds Will be Paid From Remaining Proceeds
SOUTHWESTERN ENERGY: Egan-Jones Lowers Sr. Unsecured Ratings to B-
SPERLING RADIOLOGY: Unsecureds to Recover 2% to 42% in Plan

SUGARLOAF HOLDINGS: Trustee Taps Rocky Mountain as Accountant
SUPERIOR AIR: Court Approves Disclosures and Plan
TOWN SPORTS: S&P Downgrades ICR to 'SD' on Missed Revolver Payment
TRI-POINT OIL: Unsec. Creditors to Get 0% Under Plan
TRILOGY INTERNATIONAL: Bolivian Unit Commences $24.2M Bond Offering

UPGRADE LABS: Hires Knobbe Martens as Special Counsel
VIA AIRLINES: Court Approves Plan & Disclosure Statement
WASHINGTON PRIME: Fitch Lowers LT Issuer Default Rating to CC
ZERO ENERGY: Hires Lanphier LLP as Accountant
[*] Distress in Health Care Industry Grew in 2nd Qtr. 2020

[*] Robbin Itkin Joins Sklar Kirsh's Bankruptcy Practice
[*] Theron Morrison Featured in Top 100 Attorneys of 2020 Magazine
[^] Large Companies with Insolvent Balance Sheet

                            *********

ADVANCE AUTO: Egan-Jones Hikes Senior Unsecured Ratings to BB+
--------------------------------------------------------------
Egan-Jones Ratings Company, on August 19, 2020, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Advance Auto Parts Inc. to BB+ from BB.

Headquartered in Raleigh, North Carolina, Advance Auto Parts, Inc.
is an automotive aftermarket parts provider that serves commercial
and do-it-yourself customers, as well as independently owned
operators.



AGAPE ASSEMBLY: Herring Bank Says Plan Not Proposed in Good Faith
-----------------------------------------------------------------
Herring Bank, as Trustee for the Bondholders of Agape' Assembly
Baptist Church, Incorporated, lodges its initial objections to the
Disclosure Statement for Agape Assembly Baptist Church,
Incorporated  and Plan of Reorganization for Agape Assembly Baptist
Church, Incorporated.

Herring Bank, as Trustee, points out that the Disclosure Statement
fails to include an analysis of feasibility -- despite an
indication therein that such an analysis would be provided to
creditors within 21 days of the Confirmation Hearing -- or
liquidation.

Herring Bank asserts that the Disclosure Statement fails to provide
support for the proposed property sale prices, which is
particularly concerning given the Palazzo Street Property sale is
proposed to an insider.

Herring Bank also complains that the Disclosure Statement fails to
explain why the proposed sales of the Church Street Property and
the Palazzo Property would not close on or before the Effective
Date, which is defined as the date "the Debtor starts making
Distributions" (presumably, or perhaps necessarily, of the sale
proceeds).

According to Herring Bank, as Trustee, the Plan fails to provide
for adequate means for its implementation given the Debtor's
inability to pay the amounts set forth in the Plan, as the Debtor'
total postpetition income is $88,711 against total postpetition
disbursements of $109,305.

Herring Bank points out that the Debtor has failed to supply
adequate information with respect to the solicitation of
acceptances for the Plan, as contemplated by Section 1125 of the
Bankruptcy Code.

Herring Bank objects to the Plan on the grounds that it has not
been proposed in good faith under Section 1129(a)(3) as it fails to
achieve a result consistent with the objectives and purposes of the
Bankruptcy Code for, at least, the reasons set forth in the Motion
to Dismiss as the Debtor’s bankruptcy case was not filed in good
faith as a second filed bankruptcy case seeking to modify the same
indebtedness to Herring Bank, as Trustee without a change in
circumstances.

Herring Bank objects to confirmation of the Plan on the grounds
that there will likely be no accepting impaired class of claims as
required by Section 1129(a)(10) of the Bankruptcy Code because
Herring Bank, as Trustee’s unsecured claim prevents acceptance
under Section 1126(c) by the unsecured class (Class 7) and the only
other non-insider potential votes in favor of confirmation are (or
should be) subject to either payment in full on or before the
Effective Date or unimpaired treatment under Section 1129(a)(9).

Herring Bank asserts that even if the Plan were otherwise found to
comply with Section 1129(a) of the Bankruptcy Code, other than
Section 1129(a)(8), the Plan may not be confirmed pursuant to the
cramdown provisions of Section 1129(b) of the Bankruptcy Code as
the Plan discriminates unfairly and is not fair and equitable in
that, at least, the Plan unequivocally shifts the entire risk of
failure, and the entire risk of continued downturn, upon the
bondholders with no risk borne by the Debtor as, at the end of the
day, the insiders can simply leave Herring Bank, as Trustee holding
the proverbial (and by then much emptier) bag by walking away at
any point in time.

Attorneys for Herring Bank, as Trustee:

     RYAN C. REINERT
     SHUTTS & BOWEN LLP
     4301 W. Boy Scout Blvd, Suite 300
     Tampa, Florida 33607
     Telephone: (813) 229-8900
     Facsimile: (813) 229-8901
     E-Mail: rreinert@shutts.com

               – and –

     C. JARED KNIGHT
     Burdett Morgan Williamson & Boykin LLP
     701 S. Taylor, Suite 440
     Amarillo, TX 79101
     Telephone: (806) 358-8116
     Facsimile: (806) 350-7642
     Email: jknight@bmwb-law.com

            About Agape' Assembly Baptist Church

Agape' Assembly Baptist Church, Incorporated, is a religious
organization in Orlando, Fla.

Agape' Assembly Baptist Church filed a voluntary petition under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
19-07981) on Dec. 5, 2019. In the petition signed by Richard
Bishop, president and director, the Debtor was estimated to have $1
million to $10 million in both assets and liabilities.  Justin M.
Luna, Esq., at Latham Luna Eden & Beaudine, LLP, is the Debtor's
legal counsel.


AIR CANADA: Egan-Jones Cuts Sr. Unsec. Debt Ratings to CCC+
-----------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Air Canada to CCC+ from B. EJR also downgraded the
rating on commercial paper issued by the Company to C from B.

Headquartered in Montreal, Canada Air Canada provides domestic and
international carrier service.



AMERICAN AXLE: Egan-Jones Lowers Sr. Unsec. Debt Ratings to B-
--------------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by American Axle & Manufacturing Holdings Inc. to B-
from B.

Headquartered in Detroit, Michigan, American Axle & Manufacturing,
Inc. provides automotive products.



ATLANTIC 111ST: Attacks MLF3's Plan & Disclosures
-------------------------------------------------
Atlantic 111st LLC, objects to the Disclosure Statement filed by
MLF3 Atlantic LLC in connection with MLF3's Plan of Liquidation.

Debtor asserts that the MLF3's Disclosure Statement fails to
explain why Classes 4 and 5 are alleged to be unimpaired under
MLF3's Plan and to have no right to vote on MLF3's Plan.

The Debtor complains that the MLF3's Disclosure Statement fails to
state why MLF3 is entitled to unlimited post-petition accrual of
default rate interest, attorneys' fees and expenses, and protective
advances and other amounts owed under the first loan documents.

The Debtor points out that the Disclosure Statement fails to
disclose that MLF3's claims are disputed claims, or that the court
has ruled that the rooker-feldman doctrine and res judicata do not
apply to the Debtor's objection to the amounts claimed by mlf3 to
be due under its First Secured Claim or Second Secured Claim.

According to Debtor, the Disclosure Statement fails to state that
MLF3 may not be allowed by this court to credit bid its First
Secured Claim or Second Secured Claim at the sale proposed of the
Debtor's property.

The Debtor asserts that the Disclosure Statement makes specious and
improper allegations about the Debtor’s current attorneys’
fees.

The Debtor complains that the MLF3's Disclosure Statement fails to
disclose the basis for the exculpations and third-party releases
provided for in MLF3's Plan.

The Debtor points out that the Disclosure Statement fails to
explain why there are no limitations on the reservation of rights
in MLF3's Plan against third parties.

Attorneys for the Debtor:

     Neil Ackerman, Esq.
     PRYOR & MANDELUP, L.L.P.
     675 Old Country Road
     Westbury, New York 11590
     Tel: (516) 997-0999
     E-mail: na@pryormandelup.com

                      About Atlantic 111st

Atlantic 111st LLC, filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.Y. Case No. 19-42317) on April 18, 2019, estimating under $1
million in both assets and liabilities.  The Debtor hired Weinberg
Gross & Pergament LLP, replacing Dahiya Law Offices LLC, as
bankruptcy counsel.


BALTIMORE 24 INVESTORS: Hires Cushman & Wakefield as Listing Agent
------------------------------------------------------------------
Biltmore 24 Investors SPE, LLC, and its debtor-affiliates seek
authority from the U.S. Bankruptcy Court for the District of
Arizona to employ Cushman & Wakefield U.S., Inc. as its agent to
sell its properties.

Cushman & Wakefield would be entitled to compensation of 1 percent
of the total gross purchase price up to $50,000,000, with an
additional 2 percent of the total gross purchase price of any
aggregate sales above $50,000,000.

Cushman & Wakefield does not hold or represent any interest adverse
to the Debtors' estate, and is a  "disinterested person" as defined
within meaning of 11 U.S.C. Sec. 101(14) of the Bankruptcy Code,
according to court filings.

The firm can be reached through:

     Bryon Carney
     Cushman & Wakefield U.S., Inc.
     2555 East Camelback Road, Suite 400
     Phoenix, AZ 85016-9262
     Phone: +1 602 253 7900

               About Biltmore 24 Investors SPE

Biltmore 24 Investors SPE, LLC, based in Phoenix, AZ, and its
debtor-affiliates sought Chapter 11 protection (Bankr. D. Ariz.
Lead Case No. 20-04130) on April 21, 2020.

In the petitions signed by Bruce Gray, manager, Biltmore 24
Investors' estimated assets of $10 million to $50 million, and
estimated liabilities of $50 million to $100 million; Gray Blue
Sky
Scottsdale, Gray Guarantors I, Gray Guarantors II, estimated assets
of $50 million to $100 million, and estimated liabilities of $100
million to $500 million; Gray Guarantors III estimated assets of
$10 million to $50 million estimated liabilities of $50 million to
$100 million.

MICHAEL W. CARMEL, LTD., serves as bankruptcy counsel to the
Debtors.


BAY HARBOR: Case Summary & 3 Unsecured Creditors
------------------------------------------------
Debtor: Bay Harbor Investment Group, LLC
        505 N. Big Spring Suite 601
        Midland, TX 79701

Business Description: Bay Harbor Investment Group primarily
                      engages in renting and leasing real estate
                      properties.

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 20-42757

Debtor's Counsel: Vickie L. Driver, Esq.
                  CROWE & DUNLEVY, P.C.
                  2525 McKinnon St., Suite 425
                  Dallas, TX 75201
                  Email: vickie.driver@crowedunlevy.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Thomas Kelly, president.

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

https://www.pacermonitor.com/view/YPJG6JI/Bay_Harbor_Investment_Group_LLC__txnbke-20-42757__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Three Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Ellis County Tax                 2019 Property          $40,965
Assessor-Collector                      Taxes
John Bridges
PO Drawer 188
Waxahachie, TX 75168-0188

2. Haynes and Boone LLP            Legal Services         $150,513
PO Box 841399
Dallas, TX 75284-1399
Tel: (214) 651-5045

3. Stone-Tec, Inc.                    Services             $35,572
2929 W. Kingsley Road
Garland, TX 75041
Tel: (972) 278-4477


BAYTEX ENERGY: Egan-Jones Lowers Senior Unsecured Ratings to CC
---------------------------------------------------------------
Egan-Jones Ratings Company, on August 19, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Baytex Energy Corporation to CC from CCC.

Headquartered in Calgary, Canada, Baytex Energy Corporation
explores for and produces oil and natural gas.



BESTWALL LLC: Unsecureds Unimpaired in Asbestos Committee Plan
--------------------------------------------------------------
The Official Committee of Asbestos Personal Injury Claimants and
the Future Claimants' Representative in Bestwall LLC's cases have
proposed an Amended Chapter 11 Plan of Reorganization for the
Debtor's estate.

On August 19, 2019, the Asbestos PI Committee filed the
Informational Brief of the Official Committee of Asbestos Claimants
of Bestwall LLC.  Among other things, the Asbestos PI Committee
provided a fulsome description of the Debtor's asbestos products
and conduct in the asbestos tort system, along with an analysis of
the toxicity of chrysotile fibers contained in joint compound, as
well as other products produced by the Debtor, and a discussion of
the Debtor's talc products.  The Asbestos PI Committee also
explained how the Reorganization Case differed from the Garlock
bankruptcy case and provided a discussion of the five plaintiffs
selected by the Debtor and the evidence contained in its review of
the files which refuted the Debtor's view of these five cases.

Pursuant to a Bankruptcy Court Order dated February 23, 2018,
Sander L. Esserman was appointed as the legal representative for
persons who might subsequently assert asbestos-related Demands. The
Future Claimants' Representative retained (i) the law firm of Young
Conaway Stargatt & Taylor, LLP as his primary bankruptcy counsel;
(ii) Hull Chandler, P.A. as his North Carolina co-counsel; (iii)
Ankura Consulting Group, LLC as his claims evaluation consultants;
and (iv) FTI Consulting as financial advisor, sharing such services
with the Asbestos PI Committee.

Class 3 General Unsecured Claims are unimpaired -- recovery of
100%.  Each holder of an Allowed Class 3 Claim shall receive Cash
in an amount equal to such Allowed Claim plus Post-petition
Interest thereon, if any, unless the holder of such Claim agrees to
less favorable treatment. The Plan Proponents believe the amount of
Class 3 Claims is negligible.

Class 4 Asbestos PI Claims are impaired. All Asbestos PI Claims
shall be resolved pursuant to the terms of the Asbestos PI Trust
Agreement and the Asbestos PI Trust Distribution Procedures and to
the extent such claims meet the criteria set forth therein, paid
pursuant to the Asbestos PI Trust Documents. All Settled Asbestos
Claims shall be resolved pursuant to the terms of the Asbestos PI
Trust Agreement and the Asbestos PI Trust Distribution Procedures
and each holder of a Settled Asbestos Claim may opt to receive
either (i) the liquidated value of such Settled Asbestos Claim as
reflected in or (ii) treatment under the Expedited Review Process
or the Individual Review Process.

Class 6 Equity Interests in the Debtor are impaired. All Equity
Interests in the Debtor will become Equity Interests in Reorganized
Bestwall, with the same equity ownership such Equity Interests held
in the Debtor, subject to the Georgia-Pacific Default.

The Debtor's obligations under the Plan will be funded by (i) the
Debtor's existing cash on hand, (ii) revenue and other value
derived from the Debtor's operating assets; (iii) any financing
arrangements entered into prior to or subsequent to the Effective
Date and (iv) the Funding Agreement.

A full-text copy of the Disclosure Statement dated July 22, 2020,
is available at https://tinyurl.com/y4yqfxp9 from PacerMonitor.com
at no charge.

Co-Counsel to the Official Committee of Asbestos Claimants:

   Glenn C. Thompson
   HAMILTON STEPHENS STEELE + MARTIN, PLLC
   525 North Tryon Street, Suite 1400
   Charlotte, North Carolina 28202
   Telephone: (704) 344-1117
   Facsimile: (704) 344-1483
   E-mail: gthompson@lawhssm.com

           - and -

   Judy D. Thompson
   Linda W. Simpson
   JD THOMPSON LAW
   Post Office Box 33127
   Charlotte, North Carolina 28233
   Telephone: (828) 489-6578
   E-mail: jdt@jdthompsonlaw.com
           lws@jdthompsonlaw.com

           - and -

   Natalie D. Ramsey
   Davis Lee Wright
   Laurie A. Krepto
   ROBINSON & COLE LLP
   1201 North Market Street, Suite 1406
   Wilmington, Delaware 19801
   Telephone: (302) 516-1700
   Facsimile: (302) 516-1699
   E-mail: nramsey@rc.com
           dwright@rc.com
           lkrepto@rc.com

Co-Counsel for the Future Claimants' Representative:

     Edwin J. Harron
     Sharon M. Zieg
     YOUNG CONAWAY STARGATT &
     TAYLOR LLP
     1000 North King Street
     P.O. Box 391
     Wilmington, Delaware 19801
     Telephone: (302) 571-6600
     E-mail: eharron@ycst.com
             szieg@ycst.com

           - and -

     Felton E. Parrish
     HULL & CHANDLER, P.A.
     1001 Morehead Square Drive, Suite 450
     Charlotte, North Carolina 28203
     Telephone: (704) 375-8488
     E-mail: fparrish@lawyercarolina.com

                       About Bestwall LLC

Bestwall LLC -- http://www.Bestwall.com/-- was created in an
internal corporate restructuring and now holds asbestos
liabilities. Bestwall's asbestos liabilities relate primarily to
joint systems products manufactured by Bestwall Gypsum Company, a
company acquired by Georgia-Pacific in 1965.  The former Bestwall
Gypsum entity manufactured joint compounds containing small amounts
of chrysotile asbestos; the manufacture of these
asbestos-containing products ceased in 1977.

Bestwall's non-debtor subsidiary, GP Industrial Plasters LLC
("PlasterCo"), develops, manufactures, sells and distributes gypsum
plaster products, including gypsum floor underlayment, industrial
plaster, metal casting plaster, industrial tooling plaster, dental
plaster, medical plaster, arts and crafts plaster, pottery plaster
and general purpose plaster.

Bestwall LLC sought Chapter 11 protection (Bankr. W.D.N.C. Case No.
17-31795) on Nov. 2, 2017, in an effort to equitably and
permanently resolve all its current and future asbestos claims.

The Debtor estimated assets and debt of $500 million to $1 billion.
It has no funded indebtedness.

The Hon. Laura T. Beyer is the case judge.

The Debtor tapped Jones Day as general bankruptcy counsel;
Robinson, Bradshaw & Hinson, P.A., as local counsel; Schachter
Harris, LLP as special litigation counsel for medicine science
issues; King & Spalding as special counsel for asbestos matters;
and Bates White, LLC, as asbestos consultants. Donlin Recano LLC is
the claims and noticing agent.

On Nov. 8, 2017, the U.S. bankruptcy administrator appointed an
official committee of asbestos claimants in the Debtor's case. The
Committee retained Montgomery McCracken Walker & Rhoads LLP as its
legal counsel, Hamilton Stephens Steele + Martin, PLLC and JD
Thompson Law as local counsel, FTI Consulting, Inc., as financial
advisor.

On Feb. 22, 2018, the court approved the appointment of Sander L.
Esserman as the future claimants' representative in its case. Mr.
Esserman tapped Young Conaway Stargatt & Taylor, LLP as his legal
counsel.


BJ SERVICES: Seek to Hire Kirkland & Ellis as Legal Counsel
-----------------------------------------------------------
BJ Services, LLC, and its debtor-affiliates seek authority from the
U.S. Bankruptcy Court for the Southern District of Texas to hire
Kirkland & Ellis LLP and Kirkland & Ellis International LLP as
their attorneys.

Services Kirkland will render are:

     a. advising the Debtors with respect to their powers and
duties as debtors in possession in the continued management and
operation of their businesses and properties;

     b. advising and consulting on the conduct of these chapter 11
cases, including all of the legal and administrative requirements
of operating in chapter 11;

     c. attending meetings and negotiating with representatives of
creditors and other parties in interest;

     d. taking all necessary actions to protect and preserve the
Debtors' estates, including prosecuting actions on the Debtors'
behalf, defending any action commenced against the Debtors, and
representing the Debtors in negotiations concerning litigation in
which the Debtors are involved, including objections to claims
filed against the Debtors' estates;

     e. preparing pleadings in connection with these chapter 11
cases, including motions, applications, answers, orders, reports,
and papers necessary or otherwise beneficial to the administration
of the Debtors' estates;

     f. representing the Debtors in connection with obtaining
authority to continue using cash collateral and postpetition
financing;

     g. advising the Debtors in connection with any potential sale
of assets;

     h. appearing before the Court and any appellate courts to
represent the interests of the Debtors' estates;

     i. advising the Debtors regarding tax matters;

     j. taking any necessary action on behalf of the Debtors to
negotiate, prepare, and obtain approval of a disclosure statement
and confirmation of a chapter 11 plan and all documents related
thereto; and

     k. performing all other necessary legal services for the
Debtors in connection with the prosecution of these chapter 11
cases, including: (i) analyzing the Debtors' leases and contracts
and the assumption and assignment or rejection thereof; (ii)
analyzing the validity of liens against the Debtors; and (iii)
advising the Debtors on corporate and litigation matters.

Kirkland’s hourly rates are:

     Partners              $1,075-$1,845
     Of Counsel            $625-$1,845
     Associates            $610-$1,165
     Paraprofessionals     $245-$460

Christopher T. Greco, the president of Christopher T. Greco, P.C.,
a partner of Kirkland & Ellis, assures the court that Kirkland is a
"disinterested person” within the meaning of section 101(14) of
the Bankruptcy Code, as required by section 327(a) of the
Bankruptcy Code, and does not hold or
represent an interest adverse to the Debtors' estates.

     a. Question: Did Kirkland agree to any variations from, or
alternatives to, Kirkland's standard billing arrangements for this
engagement?

        Answer: No. Kirkland and the Debtors have not agreed to any
variations from, or alternatives to, Kirkland's standard billing
arrangements for this engagement. The rate structure provided by
Kirkland is appropriate and is not significantly different from (a)
the rates that Kirkland charges for other non-bankruptcy
representations or (b) the rates of other comparably skilled
professionals.

     b. Question: Do any of the Kirkland professionals in this
engagement vary their rate based on the geographic location of the
Debtors' chapter 11 cases?

        Answer: No. The hourly rates used by Kirkland in
representing the Debtors are consistent with the rates that
Kirkland charges other comparable chapter 11 clients, regardless of
the location of the chapter 11 case.

     c. Question: If Kirkland has represented the Debtors in the 12
months prepetition, disclose Kirkland's billing rates and material
financial terms for the prepetition engagement, including any
adjustments during the 12 months prepetition. If Kirkland's billing
rates and material financial terms have changed postpetition,
explain the difference and the reasons for the difference.

        Answer: Kirkland's current hourly rates for services
rendered on behalf of the Debtors range as follows:

        Billing Category      U.S. Range

        Partners              $1,075-$1,845
        Of Counsel            $625-$1,845
        Associates            $610-$1,165
        Paraprofessionals     $245-$460

Kirkland represented the Debtors from January 1, 2019 to December
31, 2019, using the hourly rates listed below.

        Billing Category      U.S. Range

        Partners              $1,025-$1,795
        Of Counsel            $595-$1,705
        Associates            $595-$1,125
        Paraprofessionals     $235-$460

      d. Question: Have the Debtors approved Kirkland's budget and
staffing plan, and, if so, for what budget period?

          Answer: Yes, for the period from July 20, 2020 through
Sep. 30, 2020.

The firm can be reached through:

     Christopher T. Greco, Esq.
     Christopher T. Greco, P.C.,
     Kirkland & Ellis LLP
     601 Lexington Avenue
     New York, New York 10022
     Telephone: (212) 446-4800
     Facsimile: (212) 446-4900

                       About BJ Services

BJ Services, LLC, and its related entities are providers of
pressure pumping and oilfield services for the petroleum industry.
Headquartered in Tomball, Texas, the companies operate through two
segments, hydraulic fracturing and cementing.  BJ Services --
https://www.bjservices.com/ -- primarily serves customers in
upstream North American oil and natural gas shale basins in the
completion of new wells and in remedial work on existing wells.  

Chapter 11 petitions were filed by BJ Services (Bankr. S.D. Tex.
Case No. 20-33627), as Lead Debtor, together with its affiliates BJ
Management Services, L.P. (Case No. 20-33628), BJ Services Holdings
Canada, ULC (Case No. 20-33629), and BJ Services Management
Holdings Corp. (Case No. 20-33630) on July 20, 2020.  The cases are
assigned to Judge Marvin Isgur.

In the petition signed by CEO Warren Zemlak, BJ Services was
estimated to have assets at $500 million to $1 billion and $500
million to $1 billion in debt.

The Debtors tapped Joshua A. Sussberg, P.C., at Kirkland & Ellis
LP; Christopher T. Greco, P.C., at Kirkland & Ellis International
LP; Samantha G. Lawrence, Esq., and Joshua M. Altman, Esq., as
their General Bankruptcy Counsel.

The Debtors tapped Jason S. Brookner, Esq., Paul D. Moak, Esq.,
Amber M. Carson, Esq., at Gray Reed & McGraw LLP as their
co-bankruptcy counsel.


BOISE CASCADE: Egan-Jones Hikes Sr. Unsec. Debt Ratings to BB-
--------------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Boise Cascade Company to BB- from B+.

Headquartered in Boise, Idaho, Boise Cascade Company manufactures
and markets wood products.



BONAVISTA ENERGY: Egan-Jones Cuts Sr. Unsecured Debt Ratings to CC
------------------------------------------------------------------
Egan-Jones Ratings Company, on August 18, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Bonavista Energy Corporation to CC from CCC. EJR
also downgraded the rating on commercial paper issued by the
Company to D from C.

Headquartered in Calgary, Canada, Bonavista Energy Corporation
produces oil and natural gas.



BRETON L. MORGAN: Court Conditionally Approves Disclosure Statement
-------------------------------------------------------------------
Judge Paul M. Black has ordered that the Amended Disclosure
Statement filed by Breton L. Morgan, M.D., Inc., is conditionally
approved pursuant to Bankruptcy Rule 3017.1(a).

A hearing shall be held at 10:00 a.m. on Sept. 10, 2020.  The
hearing shall be by video. The link to join the video hearing is
URL: https://vawb-uscourts-gov.zoomgov.com/j/16106051116 . The
Meeting ID is: 161 0605 1116 and the password is: 0922.

Sept. 3, 2020 is fixed as the last day to file with the Court, and
serve in accordance with Bankruptcy Rule 3017(a), any written
objection to the Disclosure Statement.

Sept. 3, 2020 is fixed as the last day to file with the Court, and
serve in accordance with Bankruptcy Rule 3020(b)(1), any written
objection to confirmation of the Chapter 11 Plan.

Sept. 3, 2020 is fixed as the last day to file acceptances or
rejections of the Chapter 11 Plan.

                    About Breton L Morgan Md

Breton L Morgan Md Inc is a Medical Group that has only one
practice medical office located in Point Pleasant WV.  There is
only one health care provider, specializing in General Practice,
Internal Medicine, being reported as a member of the medical group.
Medical taxonomies which are covered by Breton L Morgan Md Inc.
include Family Medicine.

Breton L Morgan Md Inc. filed a Chapter 11 petition (Bankr.
S.D.W.V. Case No. 18-30195) on April 27, 2018, estimating under $1
million in both assets and liabilities.  The case is assigned to
Judge Frank W. Volk.

Joe M. Supple, Esq., at Supple Law Office, PLLC, is the Debtor's
counsel.


BROWNLEE FARM: FIles Modification to Liquidating Plan
-----------------------------------------------------
Brownlee Farm Center, Inc., filed a First Modification to its Plan
of Liquidation of Brownlee Farm Center, Inc.

The proposed treatment of the Class 2 Allowed Secured Claim of
AgGeorgia (the "Class 2 Secured Claim"), which Class 2 Secured
Claim is estimated in the amount of $650,000 as of the Effective
Date (pending any true-up of amounts owed following application of
prior and future payments from collateral liquidations) shall be
amended as follows, and all provisions of the Plan and Disclosure
Statement shall be read to conform to this amendment.

Class 2 includes the Allowed Secured Claim of AgGeorgia Farm
Credit, ACA, in the approximate amount of $650,000 collateralized
by (i) a senior lien on certain building lots located in the Olen
Heights Subdivision, located in Tift County, Georgia, including,
without limitation, Lots 1, 2, 3, 25, 26, 27, 28, 29, 30, 31, and
36, Block A, and Lots, 1, 2, 3, 4, 5, 7, 8, 9, 10, 11, 12, 13, 15,
16, and 17, Block B, and Lots 2, 3, 4, and 5, Block C of Olen
Heights Subdivision, located on Bellflower Road, Tifton, Georgia
(collectively the "Lots") and (ii) a senior lien on all Class C
stock of AgGeorgia owned by Debtor, along with all equities and
patronage due Debtor from AgGeorgia (the "Equities," and together
with the Lots the "Class 2 Collateral"), with an estimated
aggregate value of approximately $350,000 as of the Effective Date.
Debtor will, at the election of AgGeorgia, pay the Allowed Secured
Claim in Class 2 as follows: on or before the Effective Date,
Debtor shall either (i) transfer its interest in the Class 2
Collateral to AgGeorgia pursuant to U.S.C. § 1123(b)(4) and (b)(6)
free and clear of all liens, claims, and encumbrances; or (ii)
permit AgGeorgia to exercise its state law contractual or statutory
remedies with respect to the Class 2 Collateral, including the
exercise of its state law foreclosure rights with respect to the
Lots. Notwithstanding anything to contrary, the foregoing transfer
or foreclosure shall be in full satisfaction of the Allowed Secured
Claims in Class 2, and the Automatic Bankruptcy Stay shall be
deemed lifted with respect to such property so that AgGeorgia or
any other holder of the Allowed Secured Claim in Class 2 may
exercise its contractual remedies with respect to the Class 2
Collateral. In exchange for such transfer, AgGeorgia shall waive
its right to assert any deficiency claim against the Debtor.
Notwithstanding the foregoing, AgGeorgia shall retain its liens as
to any other collateral securing the Class 2 Claim and any claims
it may have against other obligors under the AgGeorgia loan
documents.

The Effective Date, as defined in the Plan, shall be amended to
August 31, 2020.

Counsel for the Debtor:

     Ward Stone, Jr.
     G. Daniel Taylor
     STONE & BAXTER, LLP
     Fickling & Co. Building
     Suite 800
     577 Mulberry Street
     Macon, Georgia 31201
     Tel: (478) 750-9898;
     Fax: (478) 750-9899
     E-mail: wstone@stoneandbaxter.com
             dtaylor@stoneandbaxter.com

                       About Brownlee Farm

Brownlee Farm Center, Inc. and Gypsum Supply Company, Inc., buy and
sell various agricultural products, principally gypsum and
fertilizer, from and to dealers in Georgia, Florida, and Alabama.
They are also engaged in the building rental business.  

Brownlee Farm Center and Gypsum Supply filed voluntary Chapter 11
petitions (Bankr. M.D. Ga. Lead Case No. 18-71300) on Oct. 29,
2018.  At the time of the filing, each Debtor had estimated assets
of less than $1 million and liabilities of between $1 million and
$10 million.   

Ward Stone, Jr., Esq., at Stone & Baxter, LLP, represents the
Debtors.


BULLSHARK INC: Case Summary & 5 Unsecured Creditors
---------------------------------------------------
Debtor: BullShark, Inc.
          DBA Jason's Deli
          DBA Jason's Deli of Colorado
       9525 E County Line Rd
       Centennial, CO 80112

Business Description: BullShark, Inc. is a privately held company
                      that operates in the food service industry.

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       District of Colorado

Case No.: 20-15814

Judge: Hon. Thomas B. Mcnamara

Debtor's Counsel: Keri L. Riley, Esq.
                  KUTNER BRINEN, P.C.
                  1660 Lincoln Street, Suite 1850
                  Denver, CO 80264
                  Tel: 303-832-2400
                  Email: klr@kutnerlaw.com

Total Assets: $330,433

Total Liabilities: $1,744,131

The petition was signed by Stanley Lyons, president.

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

https://www.pacermonitor.com/view/YW2MCQQ/BullShark_Inc__cobke-20-15814__0001.0.pdf?mcid=tGE4TAMA


CUKER INTERACTIVE: Taps Broken-Bench Law as Co-Counsel
------------------------------------------------------
Cuker Interactive, LLC sought and obtained approval from the U.S.
Bankruptcy Court for the Southern District of California to employ
The Broken-Bench Law Firm as its co-counsel.

As co-counsel, Broken-Bench's role will be more limited
"consultative" or "second-opinion" services, in addition to
research and assistance with threatened discovery.

Broken-Bench will charge $350 per hour for its services.

Broken-Bench does not represent any interest adverse to the Debtor
and its estates, according to court filings.

The firm can be reached through:

     Robert R. Barnes, Esq.
     The Broken-Bench Law Firm
     10982 Poblado Rd
     San Diego, CA 92127
     Phone: (858) 217-6586

                       About Cuker Interactive

Cuker Interactive, LLC -- https://www.cukeragency.com/ -- is a
digital marketing, design, and eCommerce agency.

Based in Carlsbad, Calif., Cuker Interactive filed a Chapter 11
petition (Bankr. S.D. Cal. Case No. 18-07363) on Dec. 13, 2018. In
the petition signed by CEO Aaron Cuker, the Debtor estimated $10
million to $50 million in assets and $1 million to $10 million in
liabilities. Michael D. Breslauer, Esq., at Solomon Ward Seidenwurm
& Smith, LLP, is the Debtor's bankruptcy counsel.


DELUXE CORP: Egan-Jones Cuts Sr. Unsec. Debt Ratings to B
---------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Deluxe Corporation to B from BB-. EJR also
downgraded the rating on commercial paper issued by the Company to
B from A3.

Headquartered in Shoreview, Minnesota, Deluxe Corporation offers
check printing and related business services.



DEVON ENERGY: Egan-Jones Cuts Sr. Unsecured Debt Ratings to B-
--------------------------------------------------------------
Egan-Jones Ratings Company, on August 21, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Devon Energy Corporation to B- from B+. EJR also
downgraded the rating on commercial paper issued by the Company to
B from A3.

Headquartered in Oklahoma City, Oklahoma, Devon Energy Corporation
operates as an independent energy company that is involved
primarily in oil and gas exploration, development and production,
the transportation of oil, gas, and NGLs and the processing of
natural gas.



E. BYRON SLAUGHTER: Case Summary & 6 Unsecured Creditors
--------------------------------------------------------
Debtor: E. Byron Slaughter, LLC
        24 Hendrix Road
        Rockmart, GA 30153

Case No.: 20-41391

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       Northern District of California

Debtor's Counsel: Nevin J. Smith, Esq.
                  SMITH CONERLY LLP
                  402 Newnan Street
                  Carrollton, GA 30117
                  Tel: 770-834-1160
                  Email: awilson@smithconerly.com

Total Assets: $3,628,206

Total Liabilities: $2,849,068

The petition was signed by Edward Byron Slaughter, manager.

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

https://www.pacermonitor.com/view/2LZ3ITA/E_Byron_Slaughter_LLC__ganbke-20-41391__0001.0.pdf?mcid=tGE4TAMA


EASTERN NIAGARA: Hires Freed Maxick as Financial Advisor
--------------------------------------------------------
Eastern Niagara Hospital, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of New York to hire Freed
Maxick CPAs, P.C. as its financial advisors.

Freed Maxick has worked with the Debtor for several months prior to
the filing of the Debtor's 2019 Chapter 112 providing financial
advisory services regarding the preparation and execution of a
model to lead to the Debtor’s financial sustainability. Freed
Maxick intends to continue these services during the Chapter 11
case.

Freed Maxick 's hourly rates are:

     Director/Principal      $335
     Senior Manager          $225
     Manager II              $199
     Manager I               $119
     Senior                  $110
     Staff                   $85

Freed Maxick is a "disinterested person" as that term is defined in
Section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Jack Sieber
     FREED MAXICK CPAs, P.C.
     424 Main Street, Suite 800
     Buffalo, NY 14202
     Tel: (716) 847-2651
     Email: jack.sieber@freedmaxick.com

                 About Eastern Niagara Hospital

Eastern Niagara Hospital, Inc. -- http://www.enhs.org/-- is a
not-for-profit organization, focused on providing general medical
and surgical services. It offers radiology, surgical services,
rehabilitation services, cardiac services, respiratory therapy,
obstetrics and women's health, emergency services, acute and
intensive care, chemical dependency treatment, occupational
medicine services, DOT medical exams, dialysis, laboratory
services, child and adolescent psychiatry, and express care.

Eastern Niagara Hospital sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 19-12342) on Nov. 7,
2019. At the time of the filing, the Debtor disclosed assets of
between $10 million and $50 million and liabilities of the same
range.

The Debtor tapped Jeffrey Austin Dove, Esq., at Barclay Damon LLP,
as its legal counsel and Lumsden & McCormick LLP as its
accountants.

The U.S. Trustee for Region 2 appointed creditors to serve on the
official committee of unsecured creditors on Nov. 22, 2019. The
committee is represented by Bond, Schoeneck & King, PLLC.

Michele McKay was appointed as health care ombudsman in the
Debtor's bankruptcy case.


EASTERN NIAGARA: Hires Lumsden & McCormick as Accountant
--------------------------------------------------------
Eastern Niagara Hospital, Inc., seeks authority from the U.S.
Bankruptcy Court for the Western District of New York to hire
Lumsden & McCormick LLP as its accountant.

The accountant will provide vital accounting services to the Debtor
and its non-debtor affiliates, which includes auditing financial
records and preparing and filing tax returns.

The firm will be paid at hourly rates as follows:

     Staff         $117
     Senior        $162
     Manager       $191
     Principal     $270
     Partner       $322

Michael Grimaldi, a partner at Lumsden & McCormick, disclosed in
court filings that the firm is a "disinterested person" within the
meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Michael J. Grimaldi
     Lumsden & McCormick LLP
     Cyclorama Building
     369 Franklin Street
     Buffalo, NY 14202
     Telephone: (716) 856-3300
     Email: MGrimaldi@lumsdencpa.com

                 About Eastern Niagara Hospital

Eastern Niagara Hospital, Inc. -- http://www.enhs.org/-- is a
not-for-profit organization, focused on providing general medical
and surgical services. It offers radiology, surgical services,
rehabilitation services, cardiac services, respiratory therapy,
obstetrics and women's health, emergency services, acute and
intensive care, chemical dependency treatment, occupational
medicine services, DOT medical exams, dialysis, laboratory
services, child and adolescent psychiatry, and express care.

Eastern Niagara Hospital sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 19-12342) on Nov. 7,
2019. At the time of the filing, the Debtor disclosed assets of
between $10 million and $50 million and liabilities of the same
range.

The Debtor tapped Jeffrey Austin Dove, Esq., at Barclay Damon LLP,
as its legal counsel and Lumsden & McCormick LLP as its
accountants.

The U.S. Trustee for Region 2 appointed creditors to serve on the
official committee of unsecured creditors on Nov. 22, 2019. The
committee is represented by Bond, Schoeneck & King, PLLC.

Michele McKay was appointed as health care ombudsman in the
Debtor's bankruptcy case.


EASTERN NIAGARA: Seeks to Hire Special Counsel
----------------------------------------------
Eastern Niagara Hospital, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of New York to hire a
special counsel.

The Debtor wishes to hire Francis P. Weimer, Esq. as its special
counsel to handle matters concerning real estate transactions,
corporate compliance, physician and professional contracting,
vendor contract negotiations, hospital representation in connection
with ambulatory surgery center, patient issues and guardianship
issues.

Mr. Weimer will charge $240 per hour for his services.

As of the Petition Date, Mr. Weimer holds a retainer of $276.

Mr. Weimer assures the court that he is a "disinterested person"
within the meaning of the Bankruptcy Code Sec. 101(14).

Mr. Weimer can be reached at:

     Francis P. Weimer, Esq.
     Aaron, Dautch, Sternberg & Lawson, LLP
     730 Convention Tower, 43 Court Street
     Buffalo, NY 14202- 3101
     Phone: 716-854-3015

                 About Eastern Niagara Hospital

Eastern Niagara Hospital, Inc. -- http://www.enhs.org/-- is a
not-for-profit organization, focused on providing general medical
and surgical services. It offers radiology, surgical services,
rehabilitation services, cardiac services, respiratory therapy,
obstetrics and women's health, emergency services, acute and
intensive care, chemical dependency treatment, occupational
medicine services, DOT medical exams, dialysis, laboratory
services, child and adolescent psychiatry, and express care.

Eastern Niagara Hospital sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 19-12342) on Nov. 7,
2019. At the time of the filing, the Debtor disclosed assets of
between $10 million and $50 million and liabilities of the same
range.

The Debtor tapped Jeffrey Austin Dove, Esq., at Barclay Damon LLP,
as its legal counsel and Lumsden & McCormick LLP as its
accountants.

The U.S. Trustee for Region 2 appointed creditors to serve on the
official committee of unsecured creditors on Nov. 22, 2019. The
committee is represented by Bond, Schoeneck & King, PLLC.

Michele McKay was appointed as health care ombudsman in the
Debtor's bankruptcy case.


EXPEDIA GROUP: Egan-Jones Lowers Senior Unsecured Ratings to B+
---------------------------------------------------------------
Egan-Jones Ratings Company, on August 19, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Expedia Group Inc. to B+ from BB-.

Headquartered in Seattle, Washington, Expedia Group, Inc. provides
online travel services for leisure and small business travelers.



FIDELITY NATIONAL: Egan-Jones Lowers Sr. Unsecured Ratings to BB+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on August 20, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Fidelity National Information Services Inc. to BB+
from BBB-.

Headquartered in Jacksonville, Florida, Fidelity National
Information Services, Inc. is a payment services provider.



FIRST CHOICE: Seeks to Hire CBIZ MHM as Accountant
--------------------------------------------------
First Choice Healthcare Solutions, Inc. and its affiliates seek
approval from the U.S. Bankruptcy Court for the Middle District of
Florida to employ CBIZ MHM, LLC as its accountant.

The accounting services that CBIZ will render to the Debtors is the
preparation of Form 1120 US Corporate Income Tax Return and Form
1120-F Florida Corporate Income/Franchise Tax Return for the tax
period of 2019.

Marc H. List, JD, CPA, PFS with CBIZ will be primarily responsible
for providing accounting services to the Debtors.

CBIZ will charge $30,000 for its accounting services.

CBIZ and its accountants are "disinterested persons" as that phrase
is defined in Section 101(14) of the Bankruptcy Code, and  CBIZ
neither represents nor holds an interest adverse to the interest of
the estate with respect to the matter on which CBIZ is to be
employed, according to court filings.

The firm can be reached through:

     Marc H. List, JD, CPA, PFS
     CBIZ MHM, LLC
     2255 Glades Road, Suite 321A
     Boca Raton, FL 33431
     Phone: 561-994-5050

                     About First Choice Healthcare Solutions

Headquartered in Melbourne, Fla., First Choice Healthcare Solutions
is implementing a defined growth strategy aimed at building a
network of localized, integrated care platforms comprised of
non-physician-owned medical centers, which concentrate on treating
patients in the following specialities: Orthopaedics, Spine
Surgery, Neurology, Interventional Pain Management and related
diagnostic and ancillary services in key expansion markets
throughout the Southeastern U.S.  Visit https://www.myfchs.com for
more information.

First Choice Healthcare Solutions and its affiliates concurrently
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Lead Case No. 20-03355) on June
15, 2020.  The petitions were signed by Phillip J. Keller, interim
chief executive officer and chief financial officer.  Judge Karen
S. Jennemann oversees the cases.

At the time of the filings, First Choice Healthcare Solutions had
total assets of $1,283,553 and total liabilities of $1,855,427;
First Choice Medical Group of Brevard, LLC had total assets of
$2,260,116 and total liabilities of $3,016,161; FCID Medical, Inc.
had total assets of $1,832,489 and total liabilities of $642,515;
and Marina Towers, LLC had total assets of $6,149,380 and total
liabilities of $6,558,440. Akerman LLP is the Debtors' counsel.


FORTOVIA THERAPEUTICS: Case Summary & 20 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: Fortovia Therapeutics, Inc.
            f/d/b/a Midatech Pharma US, Inc.
            f/d/b/a Dara Biosciences, Inc.
       8540 Colonnade Center Drive
       Suite 101
       Raleigh, NC 27615

Case No.: 20-02970

Business Description: Fortovia Therapeutics, Inc., is an oncology
                      supportive care pharmaceutical and medical
                      device company headquartered in Raleigh,
                      North Carolina.

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       Eastern District of North Carolina

Judge: Hon. Stephani W. Humrickhouse

Debtor's Counsel: William P. Janvier, Esq.
                  JANVIER LAW FIRM, PLLC
                  311 East Edenton Street
                  Raleigh, NC 27601
                  Tel: 919-582-2323
                  E-mail: bill@janvierlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ernest De Paolantonio, CFO.

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

https://www.pacermonitor.com/view/SDI3IKA/Fortovia_Therapeutics_Inc__ncebke-20-02970__0001.0.pdf?mcid=tGE4TAMA


FOX SUBACUTE: Taps Three Twenty-One Capital as Investment Banker
----------------------------------------------------------------
Fox Subacute at Mechanicsburg, LLC and affiliates received approval
from the U.S. Bankruptcy Court for the Middle District of
Pennsylvania to hire Three Twenty-One Capital Partners, LLC as
their investment banker.

Debtors need the services of an investment banker to sell their
assets and search the market for buyers or for funding.

Three Twenty-One will be paid a monthly retainer of $12,500 for
four months. The fee on account of any transaction shall be the
greater of 2.5 percent of the "transaction value" or $200,000, plus
expenses not to exceed $10,000, payable at closing on any sale.

In the event a plan of reorganization is confirmed, the firm will
receive a fee of $125,000, with a credit to be granted for any part
of the retainer paid.

Ervin Terwilliger, a managing partner at Three Twenty-One,
disclosed in court filings that he has no connection to any party
with actual or potential interest in Debtors' Chapter 11 cases.

The firm can be reached through:

     Ervin M. Terwilliger     
     Three Twenty-One Capital Partners, LLC
     5950 Symphony Woods Rd Suite 200
     Columbia, MD 21044
     Telephone: (443) 325-5290
     Facsimile: (443) 703-2330
     Email: erv@321capital.com

                      About Fox Subacute

Fox Subacute At Mechanicsburg, LLC, is a skilled nursing facility
in Pennsylvania that specializes in pulmonary, neurological, and
rehabilitative care for patients with degenerative neurological and
neuromuscular disease; and pulmonary care and ventilator
requirements with an emphasis on vent weaning.  Its facilities are
located in Plymouth Meeting, Warrington, Mechanicsburg and
Philadelphia, Pa., and are licensed by the PA Department of
Health.

On Nov. 1, 2019, Fox Subacute At Mechanicsburg and its affiliates
sought Chapter 11 protection (Bankr. M.D. Pa. Lead Case No.
19-04714).  Fox Subacute at Mechanicsburg was estimated to have $1
million to $10 million in assets and liabilities as of the
bankruptcy filing.  

Judge Henry W. Van Eck oversees the cases.

Debtors have tapped Cunningham, Chernicoff & Warshawsky, P.C. as
their legal counsel, Kennedy P.C. as special counsel, and Isdaner &
Company, LLC as accountant.   

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Dec. 11, 2019.  The committee is represented
by Flaster/Greenberg P.C.


FOXFIRE CONSOLIDATED: Hires Hendren Redwine as Bankruptcy Counsel
-----------------------------------------------------------------
Foxfire Consolidated Owners Association, Inc. seeks authority from
the US Bankruptcy Code for the Eastern District of North Carolina
to hire Hendren, Redwine & Malone, PLLC as its legal counsel.

The firm's services will include legal advice regarding Debtor's
powers and duties under the Bankruptcy Code, analysis of Debtor's
affairs, negotiations with creditors, and the preparation of a
reorganization plan.

Hendren received from Debtor the sum of $20,000 on June 19, 2020.

Hendren does not represent any interest materially adverse to
Debtor and its bankruptcy estate, according to court filings.

The firm can be reached through:

The counsel can be reached through:
   
     Jason L. Hendren, Esq.
     Rebecca F. Redwine, Esq.
     Benjamin E.F.B. Waller, Esq.
     Hendren, Redwine & Malone, PPLC
     4600 Marriott Drive, Suite 150
     Raleigh, NC 27612
     Tel: (919) 420-7867
     Fax: (919) 420-0475
     Email: jhendren@hendrenmalone.com
                rredwine@hendrenmalone.com
                bwaller@hendrenmalone.com

              About Foxfire Consolidated Owners Association

Foxfire Consolidated Owners Association, Inc. sought protection for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.C.
Case No. 20-02784) on August 7, 2020, listing $1 million in both
assets and liabilities. Jason L. Hendren, Esq. at HENDREN, REDWINE
& MALONE, PLLC, represents the Debtor as counsel.


FOXFIRE CONSOLIDATED: Hires Jordan Price as Special Counsel
-----------------------------------------------------------
Foxfire Consolidated Owners Association, Inc. seeks authority from
the US Bankruptcy Code for the Eastern District of North Carolina
to hire Jordan Price Wall Gray Jones & Carlton, PLLC as its special
counsel.

Services Jordan Price will render are:

     a. provide real estate services;

     b. provide direct marketing efforts;

     c. conduct complete research and consultations regarding all
real property matters including title issues, condominium matters,
administration of corporate matters by the Debtor's board of
directors and attend director and member meetings;

     d. conduct all litigation associated with adversary
proceedings in regard to ownership interests in Foxfire
Consolidated Owners Association, not otherwise voluntarily
transferred, including drafting a consent order and other related
11 U.S.C. Sec. 363(h) pleadings;

     e. address and respond to owner inquiries and complaints with
respect to the Debtor's timeshare operation issues and proposed
resolutions; and

     f. represent the Debtor in all other non-bankruptcy law
related matters.

Jordan Prive does not hold or represent any interest adverse to the
estate and is disinterested within the meaning of Sec. 327(e) of
the Bankruptcy Code.

Jordan Price is willing to be compensated at a rate of $340 for
attorney Hope D. Carmichael, $280 for Lori P. Jones, and other
associate attorneys as may be required at hourly rates of $200 tp
$250; $120 for paralegal Angel Styres and Gail Leppla.

Jordan Price can be reached through:

     Hope D. Carmichael, Esq.
     Jordan Price Wall Gray Jones &
     Carlton, PLLC
     1951 Clark Avenue
     Raleigh, NC 27605
     Phone: 919-828-2501

              About Foxfire Consolidated Owners Association

Foxfire Consolidated Owners Association, Inc. sought protection for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.C.
Case No. 20-02784) on August 7, 2020, listing $1 million in both
assests and liabilities. Jason L. Hendren, Esq. at HENDREN, REDWINE
& MALONE, PLLC, represents the Debtor as counsel.


GATEWAY FIVE: Case Summary & 16 Unsecured Creditors
---------------------------------------------------
Debtor: Gateway Five, LLC
        24440 Mulholland Highway
        Calabasas, CA 91302

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       Central District of California

Case No.: 20-11582

Judge: Hon. Martin R. Barash

Debtor's Counsel: Daniel M. Shapiro, Esq.
                  DANIEL M. SHAPIRO, ATTORNEY AT LAW
                  1366 E. Palm St.
                  Altadena, CA 91001
                  Tel: 626-398-5137
                  E-mail: dan@dmslawyer.com

                    - and -

                  Sevan Gorginian, Esq.
             LAW OFFICE OF SEVAN GORGINIAN
                  450 N. Brand Blvd. Suite 600
                  Glendale, CA 91203
                  Tel: 818-928-4445
                  Fax: 818-928-4450
                  Email: sevan@gorginianlaw.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by James Acevedo, president and officer.

A copy of the petition containing, among other items, a list of the
Debtor's 16 unsecured creditors is available at for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/TPJMOMQ/Gateway_Five_LLC__cacbke-20-11582__0001.0.pdf?mcid=tGE4TAMA


GENESIS VENTURE: Seeks to Hire Heller Draper as Counsel
-------------------------------------------------------
Genesis Venture Logistics, L.L.C. seeks authority from the United
States Bankruptcy Court for the Eastern District of Louisiana to
hire Heller, Draper, Patrick, Horn & Manthey, L.L.C. as its
counsel.

Services that Heller Draper will render are:

      i. advise the Debtor with respect to the rights, powers and
duties as debtor and debtor-in-possession in the continued
operation and management of the business and property;

    ii. prepare, with consultation with the appointed SubChapter V
Trustee, pursue confirmation of a plan of reorganization;

   iii. prepare on behalf of the Debtor all necessary applications,
motions, answers, proposed orders, other pleadings, notices,
schedules and other documents, and reviewing all financial and
other reports to be filed;

    iv. advise the Debtor concerning and preparing responses to
applications, motions, pleadings, notices and other documents which
may be filed by other parties;

     v. appear in Court to protect the interests of the Debtor
before this Court, appearing and assisting the Debtor regarding the
initial debtor interview, the Section 341 meeting, and the Section
1188 status conference;

    vi. represent the Debtor in connection with use of cash
collateral and/or obtaining post-petition financing;

   vii. advise the Debtor concerning and assisting in the
negotiation and documentation of financing agreements, cash
collateral orders and related transactions;

   viii. investigate the nature and validity of liens asserted
against the property of the Debtor, and advising the Debtor
concerning the enforceability of said liens;

    ix. investigate and advise the Debtor concerning, and taking
such action as may be necessary to collect income and assets in
accordance with applicable law, and the recovery of property for
the benefit of the estate;

     x. advise and assist the Debtor in connection with any
potential property dispositions;

    xi. advise the Debtor concerning executory contracts and
unexpired lease  assumptions, assignments and rejections and lease
restructuring, and recharacterizations;

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

  xiii. commence and conduct litigation (not performed by other
firms) necessary and appropriate to assert rights held by the
Debtor, protect assets of the Debtor's SubChapter V estate or
otherwise further the goal of completing the Debtor's successful
reorganization; and

   xiv. perform all other legal services for the Debtor which may
be necessary and proper in the SubChapter V Case.

Heller Draper's hourly billing rates are:

      Greta M. Brouphy   $375
      Michael E. Landis  $300
      Member             $425 - $375
      Other              $300
      Paralegals         $125

Heller Draper has a retainer of $3,000 for services to be performed
and expenses to be incurred in the SubChapter V Case.

Heller Draper is a "disinterested person" as that term is defined
in section 101(14) of the Bankruptcy Code, as modified by section
1107(b) of the Bankruptcy Code.

The firm can be reached through:

     Greta M. Brouphy, Esq.
     Heller, Draper, Patrick,
     Horn & Manthey, LLC
     650 Poydras Street, Suite 2500
     New Orleans, LA 70130
     Phone: (504) 299-3300

                   About Genesis Venture Logistics

Genesis Venture Logistics, L.L.C. --
https://genesisventurelogistics.com -- provides customized 3PL/4PL
multi-modal transportation management solutions to domestic and
international customers in the aggregates, government, industrial
construction, oil & gas, ores & minerals, and petrochemical
sectors.

Genesis Venture Logistics, L.L.C.  filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D. La.
Case No. 20-11419) on August 7, 2020.  The petition was signed by
Lorraine Hyde, manager/member. At the time of filing, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
The Debtor is represented by Greta M. Brouphy, Esq. at HELLER,
DRAPER, PATRICK, HORN & MANTHEY LLC.


GENESIS VENTURE: Seeks to Hire Kushner LaGraize as Accountant
-------------------------------------------------------------
Genesis Venture Logistics, L.L.C. seeks authority from the United
States Bankruptcy Court for the Eastern District of Louisiana to
hire Kushner LaGraize, LLC, as its accountants.

Kushner LaGraize will render general accounting services to the
Debtor as needed throughout the course of this SubChapter V Case.

Kushner LaGraize's fees are:

     Partner               $255 - $335
     Manager               $145 - $230
     Senior Accountant     $125 - $135
     Staff Accountant      $110 - $115

Kushner LaGraize is a "disinterested person" as that term is
defined in section 101(14) of the Bankruptcy Code, as modified by
section 1107(b) of the Bankruptcy Code, according to court
filings.

The accountant can be reached through:

     S. David Kushner, CPA
     Kushner LaGraize, LLC
     3330 West Esplanade Avenue, Suite 100
     Metairie, LA 70002
     Phone: (504) 838-9991
     Fax:  (504) 833-7971

                   About Genesis Venture Logistics

Genesis Venture Logistics, L.L.C. --
https://genesisventurelogistics.com -- provides customized 3PL/4PL
multi-modal transportation management solutions to domestic and
international customers in the aggregates, government, industrial
construction, oil & gas, ores & minerals, and petrochemical
sectors.

Genesis Venture Logistics, L.L.C.  filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D. La.
Case No. 20-11419) on August 7, 2020.  The petition was signed by
Lorraine Hyde, manager/member. At the time of filing, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
The Debtor is represented by Greta M. Brouphy, Esq. at HELLER,
DRAPER, PATRICK, HORN & MANTHEY LLC.


GREENPOINT TACTICAL: Seeks Court Approval to Hire Broker
--------------------------------------------------------
Greenpoint Tactical Income Fund, LLC and GP Rare Earth Trading
Account, LLC seek authority from the U.S. Bankruptcy Court for the
Eastern District of Wisconsin to hire Evan Caplan, a broker in Los
Angeles, Calif., to sell gemstones for a 20 percent commission for
each sale completed.

Mr. Caplan disclosed in court filings that he is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

Mr. Caplan holds office at:

     510 W. 6th St., Ste. 916
     Los Angeles, CA 90014
     Telephone: (213) 290-9010
     Facsimile: (213) 670-7626
     Email: evan@evancaplan.com

               About Greenpoint Tactical Income Fund

Greenpoint Tactical Income Fund LLC is a private investment fund
headquartered in Madison, Wis.  GP Rare Earth Trading Account LLC
is a wholly-owned subsidiary of Greenpoint Tactical Income Fund.

Greenpoint Tactical Income Fund and GP Rare Earth sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Wis. Lead Case
No. 19-29613) on Oct. 4, 2019.  At the time of filing, Debtors each
had estimated assets of between $100 million and $500 million and
liabilities of between $10 million and $50 million.

Judge G. Michael Halfenger oversees the cases.

Debtors have tapped Steinhilber Swanson, LLP as their legal counsel
and MorrisAnderson & Associates Ltd. as
their accountant and financial advisor.  Husch Blackwell, LLP,
Iavarone Law Firm, P.C. and the Landsman Law Firm, LLC serve as
Debtors' special counsel.


GRIFFON CORP: Fitch Alters Outlook on B+ LongTerm IDR to Stable
---------------------------------------------------------------
Fitch Ratings has affirmed Griffon Corporation's Long-Term Issuer
Default Rating at 'B+', senior secured credit facility at 'BB+/RR1'
and senior unsecured notes at 'B+/RR4'. The Rating Outlook has been
revised to Stable from Negative.

KEY RATING DRIVERS

Stable Outlook: The affirmation and revision in the Outlook to
Stable from Negative reflect healthy sales growth and margin
expansion exceeding Fitch's expectations as consumers invest in
their homes in the midst of the coronavirus-related economic
downturn. The Outlook revision further reflects the company's
recent equity issuance, with proceeds of more than $170 million to
be used for general corporate purposes and to repay borrowings
under the revolver.

Operating Improvement: Griffon produced solid 6.8% sales growth in
the first nine months of fiscal 2020 ending June 2020, even as
sales within its segments have been uneven. In addition, the EBITDA
margin improved 130bps to 9.9% in the nine months. The company's
core consumer home and building products segments will be driven by
trends in the housing market while the defense electronics business
is expected to be relatively unaffected by the current downturn.
Overall, Fitch expects Griffon's sales to increase by low single
digits in fiscal 2020 and EBITDA margins to be around 10%, compared
with 9.5% in fiscal 2019. This compares with Fitch's prior
expectation for flat sales and lower EBITDA margins in fiscal
2020.

Lower Financial Leverage: Financial leverage is expected to improve
in fiscal 2020, with debt/EBITDA projected in the mid-4.0x range at
the end of fiscal 2020 from 5.3x at the end of fiscal 2019, due to
EBITDA growth and debt repayment. Fitch anticipates steady
debt/EBITDA in the mid- to high-4.0x range, depending on the pace
of acquisitions, with management expected to focus on bolt-on
acquisitions that can be financed primarily with cash flow.

Below-Average Margins: Griffon generates below-average margins
relative to other diversified industrials and building products
companies, reflecting competitive conditions within its markets and
its significant exposure to the big box retail channel. Fitch
believes there is some additional upside to the company's margins
over the next few years from savings related to the integration of
recent acquisitions. Below average margins have resulted in limited
FCF after dividends in recent years. Fitch estimates that elevated
capex and growth in working capital will result in FCF of 1%-2% of
revenues over the next two years.

Consumer and Building Products Focus: The ratings reflect Griffon's
solid position within consumer and professional products (45% of
fiscal 2019 sales) and home and building products (40% of sales),
and niche position in advanced radar and communication systems (15%
of sales). The company benefits from the diversity associated with
selling into the residential and commercial construction and
defense markets, though its results are most closely tied to the
residential repair and remodeling market.

Strengths and Concerns: Rating strengths include end-market
diversity, strong positions in niche building products and defense
markets, and moderate long-term growth potential. Rating concerns
include limited pricing power, customer concentrations, limited
free cash flow, elevated leverage and potential challenges in
integrating recent acquisitions.

DERIVATION SUMMARY

With $2.2 billion in revenue, Griffon is smaller than other
diversified building products companies such as Fortune Brands Home
and Security (Long-Term IDR: 'BBB'/Negative), Masco Corporation
('BBB-'/Positive) and USG Corporation (NR). However, Griffon has a
solid market presence in its end markets of tools, outdoor décor,
garage doors and defense electronics. The company's EBITDA margin
of 9.5% in fiscal 2019 is well below its larger industry peers,
reflecting competitive market conditions and its significant
customer concentrations with big box retailers. The company also
has higher financial leverage than these peers. No country-ceiling,
parent/subsidiary or operating environment aspects affect the
rating.

KEY ASSUMPTIONS

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

  -- Sales are forecast to increase 3% annually in fiscal 2020 and
2021;

  -- EBITDA margins improve to 10% in fiscal 2020 and are flat
thereafter;

  -- Capex as a percentage of revenues are assumed to range from 2%
to 3% annually

  -- Proceeds from the August 2020 equity issuance is used to repay
the revolver and other short-term debt;

  -- FCF tracks at 1%-2% of revenues and is directed to
acquisitions;

  -- Debt/EBITDA improves to the mid-4x range in fiscal 2020 from
5.3x at the end of fiscal 2019.

Recovery Assumptions

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

Griffon's going-concern EBITDA estimate of $170 million reflects
Fitch's view of a sustainable, post-reorganization EBITDA level
upon which Fitch bases the valuation of the company. The
going-concern EBITDA reflects a potential weakening of the housing
market as well as the potential for the loss of a significant
customer, given that Griffon has large customer concentrations.

An EV multiple of 6x is used to calculate a post-reorganization
valuation and reflects a mid-cycle multiple. Transactions involving
building products companies include a 10.3 multiple on the 2015
buyout of Lafarge and an 8.0x multiple on the 2015 buyout of
Woodcraft Industries. In addition, Griffon is estimated to have
paid around 7.4x EBITDA for ClosetMaid and 10x EBITDA for
CornellCookson.

The secured revolving credit facility is assumed to be fully drawn
upon default. The credit facility and other secured loans are
senior to the senior unsecured notes in the waterfall. The analysis
results in 'RR1' for the secured revolver (fully drawn at $400
million), representing outstanding recovery prospects (91%-100%).
The waterfall also indicates an 'RR4' for the senior unsecured
notes, corresponding to average recovery prospects (31%-50%).

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

  -- Maintenance of a more conservative financial posture leading
to a reduction in debt/EBITDA to below the mid-4x range and FFO
leverage to below the mid-5x range on a sustained basis;

  -- An improvement in FCF margins to above 4%.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

  -- A continued aggressive financial posture, with share
repurchases in excess of FCF;

  -- Debt/EBITDA is sustained above the mid-5x range and FFO
leverage above the mid-6x range on a sustained basis;

  -- A FCF margin consistently below 2%.

LIQUIDITY AND DEBT STRUCTURE

Liquidity: As of June 30, 2020, Griffon had total liquidity of $346
million, consisting of $72 million of cash and $274 million in
availability under its senior secured revolver, net of outstanding
borrowings and letters of credit. As of Jan. 30, 2020, Griffon
upsized its revolver to $400 million from $350 million and extended
its maturity to March 22, 2025.

Capital Structure: As of June 30, 2020, the company total debt was
$1.1 billion, and was composed of $1 billion of senior unsecured
notes maturing in March 2028, $104 million drawn under the
company's senior secured revolver, and $46 million of other secured
debt (foreign term loans and capital leases).


HANG PHARMACY: Seeks to Hire Wiggam & Geer as Legal Counsel
-----------------------------------------------------------
Hang Pharmacy Solutions, LLC, seeks authority from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Wiggam & Geer, LLC as its legal counsel.

Wiggam & Geer will provide the following services:

     (a) preparing pleadings and applications;

     (b) conducting examination;

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

     (d) consulting with and representing Debtor with respect to a
Chapter 11 plan;

     (e) performing those legal services incidental and necessary
to the day-to-day operations of Debtor's business, including, but
not limited to, institution and prosecution of legal proceedings,
and general business and corporate legal advice and assistance;

     (f) taking other actions incident to the proper preservation
and administration of Debtor's estates and business.

The firm's attorneys and legal assistants will charge $425 per hour
and $150 per hour, respectively.

Wiggam & Geer received $30,000 as retainer and $1,717 as payment
for the filing fee.

Wiggam & Geer, LLC received a retainer of $6,717, minus the $1,717
Chapter 11 filing fee paid by Debtor.

Will Geer, Esq., at Wiggam & Geer, disclosed in court filings that
he and his firm neither hold nor represent any interest adverse to
Debtor and its bankruptcy estate.

The firm can be reached at:

     Will B. Geer, Esq.
     Wiggam & Geer, LLC
     50 Hurt Plaza, SE, Suite 1150
     Atlanta, GA 30303
     Telephone: (678) 587-8740
     Facsimile: (404) 287-2767
     Email: wgeer@wiggamgeer.com

                   About Hang Pharmacy Solutions

Hang Pharmacy Solutions, LLC is a Norcross, Ga.-based company that
offers various pharmacy and health services.  Visit
https://www.peachtreerx.com for more information.

Hang Pharmacy Solutions filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case no.
20-68565) on July 31, 2020. April Hang, managing member, signed the
petition.  At the time of filing, Debtor estimated $100,000 to
$500,000 in assets and $1 million to $10 million in liabilities.
Will Geer, Esq., at Wiggam & Geer, LLC, is Debtor's legal counsel.


HENRY ANESTHESIA: Taps Moorman and Pieschel as Corporate Counsel
----------------------------------------------------------------
Henry Anesthesia Associates, LLC received approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Moorman and Pieschel, LLC
as its corporate counsel.

The firm will review and negotiate employment contracts, manage
Debtor's anesthesia services contract with Piedmont Hospital, and
provide legal advice on labor issues and worker's compensation.

Chris Mooriman, Esq., the firm's attorney who will be providing the
services, will be paid at the standard hourly rate of $350.

Mr. Moorman disclosed in court filings that he is a "disinterested
person" within the meaning of Section 101(14) of the Bankruptcy
Code.

Mr. Moorman holds office at:

     Chris Mooriman, Esq.
     Moorman and Pieschel, LLC
     One Midtown Plaza
     1360 Peachtree Street, N.E., Suite 1205
     Atlanta, GA 30309

                 About Henry Anesthesia Associates

Henry Anesthesia Associates LLC is a Stockbridge, Ga.-based
for-profit limited liability company which provides anesthesiology
services.

Henry Anesthesia Associates filed a Chapter 11 petition (Bankr.
N.D. Ga. Case No. 20-68477) on July 28, 2020.  It first sought
bankruptcy protection (Bankr. N.D. Ga. Case No. 19-64159) on Sept.
6, 2019.

In the petition signed by Kenneth Mims, M.D., manager, Debtor was
estimated to have assets of $1 million to $10 million and
liabilities of the same range.

Judge Lisa Ritchey Craig presides over the case.

Debtor has tapped Jones & Walden, LLC as its bankruptcy counsel and
Moorman and Pieschel, LLC as its corporate counsel.


HOLLEY PURCHASER: S&P Alters Outlook to Stable, Affirms 'B-' ICR
----------------------------------------------------------------
S&P Global Ratings revised its outlook on Bowling Green, Ky.-based
Holley Purchaser Inc. to stable from negative and affirmed its 'B-'
issuer credit rating.

The outlook revision and affirmation reflect S&P's updated forecast
for adjusted debt to EBITDA in the 6.5x-7.0x range in 2020 and 2021
and the robust near-term demand for the company's products.
Holley's second-quarter results, as well as those of other auto
aftermarket companies, suggest that their performances in fiscal
years 2020 and 2021 could be more favorable than the expectations
S&P published on March 19, 2020, despite the continued significant
macroeconomic headwinds and uncertainty surrounding the timeline
for the containment of the coronavirus. The unique nature of the
pandemic seems to have shifted consumers' spending toward
investments in their cars and homes. This has benefitted Holley
because its auto hobbyist and enthusiast customers can install most
of its products at home. S&P has revised its base-case assumptions
to incorporate its stronger forecast for the company's revenue
growth and margins in fiscal year 2020 as its higher-margin
direct-to-consumer market grows at a faster pace than its other
channels. S&P now expects Holley to strengthen its free cash flow,
which will provide it with a greater liquidity cushion if its
demand erodes. In addition, the rating agency believes it is
unlikely that the company will experience a covenant breach.

"We continue to believe the demand for highly discretionary auto
parts would decline in a more protracted recession. We remain
cautious about the strength of the U.S.' economic recovery and are
unable to determine how much of the consumer demand for Holley's
products is being supported by government stimulus," S&P said.

"Furthermore, there is some risk that the company's production and
distribution networks will be unable to keep up with its high
demand. However, we believe Holley has done well thus far and note
that the company believes its ability to continue to operate
throughout the pandemic may enable it to take market share from its
less-prepared competitors," the rating agency said.

Holley's financial-sponsor ownership limits S&P's assessment of its
financial risk profile. The company has high leverage and S&P
forecasts the company's debt to EBITDA will remain above 6.5x.
Given its sponsor's desire to expand the company through
acquisitions, S&P believes significant deleveraging is unlikely.

The stable outlook reflects S&P's view that Holley will maintain
sufficiently high margins and free cash flow such that its
liquidity remains adequate even if a longer-term recession
decreases the demand for its products.

"We could lower our rating on Holley if its EBITDA contracts
significantly and it is unable to meet its financial covenants or
if it generates negative free operating cash flow (FOCF) for an
extended period such that it drains its liquidity. This could occur
if the demand for Holley's products fell significantly due to a
longer and more protracted economic downturn," S&P said.

"While unlikely at this time, we could raise our rating on Holley
if it sustains leverage of well below 6.5x and a FOCF-to-debt ratio
of at least 3%. Even if the company were to achieve these
benchmarks, we would still require it to develop a longer track
record of operating at these improved levels before raising our
rating. We would also have to be confident that its private-equity
sponsor would refrain from increasing its leverage for further
acquisitions or dividends," the rating agency said.


HOST HOTELS: Egan-Jones Lowers Senior Unsecured Ratings to BB
-------------------------------------------------------------
Egan-Jones Ratings Company, on August 18, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Host Hotels & Resorts Inc. to BB from BBB-.

Headquartered in Maryland, Host Hotels & Resorts Inc. is a real
estate trust.



INDUSTRIAL FOOD TRUCK: Hires Cibik & Catalado as Counsel
--------------------------------------------------------
Industrial Food Truck, LLC, seeks approval from the US Bankruptcy
Code for the Eastern District of Pennsylvania to hire Cibik &
Catalado, P.C. as its counsel.

Cibik & Catalado will advise and assist the Debtor in the Chapter
11 proceedings and assist the Debtor with the preparation of a Plan
of Reorganization.

Cibik & Catalado received a retainer in the amount of $10,000.

Michael A. Catalado, Esq. assures the court that Cibik & Catalado
is a "disinterested person" and does not represent nor hold any
interest adverse to the Debtor or its estate.

The firm can be reached through:

     Michael A. Catalado, Esq.
     Cibik & Catalado, P.C.
     1500 Walnut Street, Suite 900
     Philadelphia, PA 19102
     Phone: (215) 735-1060

                     About Industrial Food Truck, LLC

Industrial Food Truck, LLC, sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Pa. Case No.
20-13275) on August 7, 2020, listing under $1 million in both
assets and liabilities. The Debtor is represented by Michael A.
Catalado, Esq. at CIBIK & CATALDO, P.C.


JASON GROUP: Moody's Assigns Caa2 CFR on Chapter 11 Emergence
-------------------------------------------------------------
Moody's Investors Service assigned new ratings for Jason Group Inc.
following its emergence from bankruptcy, including a Caa2 corporate
family rating and a Caa2-PD probability of default rating (PDR).
Concurrently, Moody's assigned instrument ratings to the company's
exit financing, including a Caa1 on its $76.6 million first lien
term loan and Caa3 on its $50 million junior lien convertible term
loan. The company's debt capitalization also includes an unrated
$30 million asset-based revolving credit facility (ABL), which is
expected to have approximately $10 million outstanding as of the
emergence date. The ratings outlook is stable.

"Jason has materially reduced its debt load through the bankruptcy
process, but financial risk still remains high due to persistently
weak earnings resulting in very high leverage, heavy debt service
costs and weak cash generation," said Shirley Singh, Moody's lead
analyst for the company. "While certain credit agreement provisions
such as PIK interest and no debt amortization requirement until
March 2022 will help alleviate near term cash flow pressure, the
current rating incorporates its expectation of negative cash
generation until 2021 and the uncertainty as to whether earnings
and margin recover sufficiently to restore positive free cash flow
thereafter", added Singh.

Assignments:

Issuer: Jason Group, Inc.

  Probability of Default Rating, Assigned Caa2-PD

  Corporate Family Rating, Assigned Caa2

  Senior Secured 1st Lien Term Loan, Assigned Caa1 (LGD3)

  Senior Secured Jr Lien Convertible Term Loan , Assigned Caa3
(LGD5)

Outlook Actions:

Issuer: Jason Group, Inc.

  Outlook, Assigned Stable

RATINGS RATIONALE

Jason's Caa2 CFR broadly reflects the company's very high adjusted
debt-to-EBITDA (leverage) in excess of 17.0x (pro forma as of June
2020) despite an approximately 62% reduction in debt from
pre-emergence levels, uncertainty related to the recovery prospects
that will reverse the declining revenue and EBITDA trends and weak
cash flow generation. To reduce leverage and return free cash flow
to break-even levels, Jason will need to achieve meaningful
recovery in earnings in the second half of 2020 and 2021, following
the sharp contraction in second quarter of 2020. Nonetheless,
Moody's expects Jason's leverage to remain above 9.0x and annual
free cash flow to remain negative through 2021. Liquidity is deemed
adequate, based on expected cash balance of $25 million and
availability under its $30 million ABL facility as well as absence
of near-term debt maturities.

The rating is supported by its solid market position across several
businesses, its global footprint, and a diversified customer base.

The stable outlook reflects Moody's expectation of slow revenue and
earnings recovery after a sharp contraction in second quarter of
2020 and adequate liquidity through the course of 2021.

The rapid spread of the coronavirus outbreak, weak global economic
outlook, low oil prices and high asset price volatility have
created an unprecedented credit shock across a range of sectors and
regions. Moody's regards the coronavirus outbreak as a social risk
under its ESG framework, given the substantial implications for
public health and safety. Jason remains susceptible to
deterioration in credit quality triggered by the coronavirus
outbreak given its exposure to the industrial sector has left it
vulnerable to shifts in market demand and sentiment in these
unprecedented operating conditions.

The proposed terms of first lien credit agreement contains
provisions for incremental debt capacity up to $25 million subject
to first lien net leverage test. Expected terms allow the release
of guarantees when any subsidiary ceases to be wholly owned; there
are no anticipated "blocker" provisions providing additional
restrictions on top of the covenant carve-outs to limit collateral
leakage through transfers of assets to unrestricted subsidiaries.
There are no leverage-based step-downs to the asset sales proceeds
prepayment requirement.

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

Ratings could be upgraded if the revenue and earnings grow such
that adjusted debt-to-EBITDA is sustained below 8.0x and free cash
flow returns to breakeven to modestly positive levels.

Ratings could be downgraded should the company's liquidity
deteriorates, or the company fails to stabilize the revenue and
earnings declines.

Headquartered in Milwaukee, Wisconsin, Jason Group Inc. is an
industrial manufacturer serving diverse end markets. Its products
generally fall into two categories: the industrial segment
(industrial brushes, buffing wheels and compounds) and engineered
products (static and suspension seating for motorcycle,
construction, agricultural, lawn and turf-care equipment)
categories. Revenue for the twelve months ended June 2020 was $247
million.

The principal methodology used in these ratings was Manufacturing
Methodology published in March 2020.


KCIBT HOLDINGS: S&P Raises ICR to 'CCC'; Outlook Negative
---------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on KCIBT
Holdings L.P. (CIBT) to 'CCC' from 'SD' (selective default). The
outlook is negative.

At the same time, S&P is lowering its issue-level rating on the
company's first-lien debt facilities to 'CCC' from 'CCC+' and
raising its issue-level rating on its second-lien debt to 'CC' from
'D'. S&P has revised its recovery ratings on the company's first
and second-lien debt to '4' and '6', respectively.

"Our 'CCC' rating reflects our expectation that liquidity will
continue to deteriorate over the next 12 months, thereby presenting
risk of a shortfall or increasing the likelihood that the company
will undertake a new distressed restructuring or debt exchange,"
S&P said.

To conserve its liquidity the company has taken actions including
reductions to its workforce, a focus on near-term working capital
collections and payment extensions, and the recent amendment to its
credit agreement that allows for a portion of cash interest to be
paid-in-kind. Despite these efforts, so long as travel restrictions
remain in place, S&P expects CIBT could burn $10 to $15 million per
quarter. At this rate, S&P foresees total available liquidity
(including $15 million in incremental equity contributed by the
company's financial sponsor in July) declining below $15 million by
the second quarter of 2021, presenting a near-term liquidity
shortfall absent meaningful improvement in operating conditions.

Demand for CIBT's visa services will remain under considerable
pressure as long as the coronavirus pandemic continues to challenge
international business travel.

International travel volumes are likely to remain depressed for a
prolonged period, with certain forecasts not expecting global air
travel to recover to pre-pandemic levels until 2023 or later.
CIBT's concentration with corporate customers (nearly 80% of its
customer base) further exposes it to the more vulnerable segment of
business travel which will likely lag in recovery as companies
curtail nonessential trip expenses in order to weather the weak
economic environment and protect employee safety. Further, the
adoption of video-conferencing tools could present longer-term
risks of a secular decline in demand for certain corporate travel
patterns.

S&P assumes a 65% to 70% revenue decline in 2020, and expect that
2021 could recover to 45% to 55% of 2019 revenue levels, though a
majority of that revenue is likely to be earned in the second half
of the year, reflecting anticipated easing of cross-border
restrictions and individual safety concerns. S&P acknowledges a
high degree of uncertainty about the evolution of the coronavirus
pandemic and its long-term effects on the travel industry, and S&P
will revise its forecast as it gains visibility into the pace of
recovery. The consensus among health experts is that the pandemic
may now be at, or near, its peak in some regions but will remain a
threat until a vaccine or effective treatment is widely available,
which may not occur until the second half of 2021. S&P is using
this assumption in assessing the economic and credit implications
associated with the pandemic. As the situation evolves, the rating
agency will update its assumptions and estimates accordingly.

Environmental, social, and governance (ESG) factors relevant for
this rating action:

-- Health and safety

The negative outlook reflects S&P's expectation for CIBT's
operating results to remain materially stressed as long as the
global pandemic restricts international travel and presents travel
safety concerns, resulting in free operating cash flow deficits
that will erode liquidity over the next 12-18 months.

"Over the next 12 months, we would likely lower our rating if
persistent cash flow deficits indicate a potential liquidity
shortfall, or we believe a default or debt restructuring could be
forthcoming," S&P said.

"Although unlikely over the next 12 months, we could revise our
rating to stable if travel restrictions are lifted and consumer and
business confidence improves, supporting growth in visa volumes and
positive free positive cash flow generation, thereby stemming
near-term liquidity concerns," the rating agency said.


KINTARA THERAPEUTICS: Adam Stern Reports 6.9% Stake as of Aug. 19
-----------------------------------------------------------------
In an Schedule 13G filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of Kintara Therapeutics as of Aug. 19, 2020:

                                         Shares        Percent
                                      Beneficially       of
  Reporting Person                       Owned          Class
  ----------------                    ------------     -------
  Adam K. Stern                        1,653,970        6.95%
  A.K.S. Family Partners, L.P.            80,104        0.34%
  A.K.S. Family Foundation                   157     0.00067%

The percentages are based on 23,518,893 shares of the Company's
Common Stock outstanding as of Aug. 19, 2020.

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

https://www.sec.gov/Archives/edgar/data/1403497/000149315220016923/sc13g.htm

                         About Kintara

Located in San Diego, California, Kintara (formerly DelMar
Pharmaceuticals) is dedicated to the development of novel cancer
therapies for patients with unmet medical needs.  Kintara is
developing two late-stage, Phase 3-ready therapeutics for clear
unmet medical needs with reduced risk development programs.  The
two programs are VAL-083 for GBM and REM-001 for CMBC.

As of March 31, 2020, the Company had $5.10 million in total
assets, $1.38 million in total liabilities, and $3.72 million in
total stockholders' equity.  DelMar reported a net and
comprehensive loss of $8.05 million for the year ended June 30,
2019, following a net and comprehensive loss of $11.14 million for
the year ended June 30, 2018.


KIRBY CORP: Egan-Jones Cuts Sr. Unsecured Debt Ratings to BB
------------------------------------------------------------
Egan-Jones Ratings Company, on August 18, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Kirby Corporation to BB from BB+.

Headquartered in Houston, Texas, Kirby Corporation operates a fleet
of inland tank barges.



KRONOS ACQUISITION: Moody's Raises CFR to B3, Outlook Stable
------------------------------------------------------------
Moody's Investors Service upgraded Kronos Acquisition Holdings
Inc.'s Corporate Family Rating to B3 from Caa1, Probability of
Default rating to B3-PD from Caa1-PD, the rating on its senior
secured term loan B to B1 from B3 and the ratings on Kronos' senior
unsecured notes to Caa1 from Caa2. The outlook remains stable.

"The upgrade of Kronos' CFR reflects its significantly lower
leverage owing to the surge in demand for its household cleaning
and pool products and our expectation that the leverage will be
sustained at this lower level over the next 12 to 18 months", said
Louis Ko, Moody's Vice President, Senior Analyst.

Upgrades:

Issuer: Kronos Acquisition Holdings Inc.

  Corporate Family Rating, Upgraded to B3 from Caa1

  Probability of Default Rating, Upgraded to B3-PD from Caa1-PD

  Senior Secured Bank Credit Facility, Upgraded to B1 (LGD3) from
B3 (LGD3)

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

Outlook Actions:

Issuer: Kronos Acquisition Holdings Inc.

  Outlook, Remains Stable

RATINGS RATIONALE

Kronos' CFR is constrained by: (1) high leverage (pro forma
Debt/EBITDA of 5.7x for LTM Q2/2020 after divestiture of the
personal care business) which could decrease over the next 12 to 18
months with continued improved performance; (2) decrease in demand
in the automotive fluids segment due to the COVID-19 pandemic which
should recover over time; and (3) Kronos' ownership by a private
equity firm, which could lead to financial policies that are more
favorable to shareholders.

The company benefits from: (1) strong demand in household bleach
and pool chemicals, driven by COVID as well as a change in consumer
behaviour; (2) its sizeable share of the US private label bleach
market; (3) its good market positions in swimming pool additives
and automotive fluids; and (4) good liquidity.

Kronos has good liquidity. The company's sources of liquidity
approximately $450 million while it has mandatory term loan
repayments of about $2 million over the next 12 months. Kronos'
liquidity is supported by cash of $111 million at the end of Q2,
about $ 267 million of availability under its $350 million ABL
revolver due February 2023 (borrowing base of $281 million net of
issued letters of credit of approximately $15 million), and its
expected free cash flow around $70 million through the next 4
quarters (based on Moody's projections). Kronos does not have to
comply with any financial covenants unless ABL availability falls
below $30 million, which mandates compliance with a minimum fixed
charge coverage ratio of 1x. Moody's does not expect this covenant
to be applicable in the next 4 quarters. Kronos has limited ability
to generate liquidity from asset sales as its assets are
encumbered. Kronos has no refinancing risk until 2023 when its
entire debt capital comes due.

The stable outlook reflects Moody's expectation that Kronos' credit
profile will remain solid in a post-COVID environment due to the
additional consumer focus on household cleaning products over the
next 12 to 18 months.

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

Kronos' rating could be upgraded if management demonstrates a
longer track record of maintaining more conservative financial
policies and Kronos sustains the improved operating results, with
adjusted Debt/EBITDA being sustained below 5.5x (pro forma 5.7x for
LTM Q2/2020) while maintaining good liquidity.

Kronos' ratings could be downgraded if its operating results
reverse and it sustains adjusted Debt/EBITDA above 7x (pro forma
5.7x for LTM Q2/2020) or if its liquidity deteriorates materially,
due to negative free cash flow generation on a consistent basis.
Leveraging acquisitions or paying a leveraging dividend to its
private owner could also cause a downgrade.

Social considerations for Kronos include the current coronavirus
outbreak which has resulted in a shift in consumer demand towards
household cleaning and pool related products, which is expected to
have a positive impact on Kronos' operating performance for 2020.

The governance considerations include private-equity ownership,
Kronos' history of high leverage in recent years and the potential
for an aggressive capital structure in comparison to public
companies.

Kronos Acquisition Holdings Inc., operating as KIK Custom Products
and headquartered in Concord, Ontario, manufactures private label
household bleach, pool chemicals and automotive fluids, including
Prestone anti-freeze. Revenue for the twelve months ended July 4,
2020 was $1.7 billion (excluding the divested personal care
business). Kronos is owned by Centerbridge Partners LLC, a private
equity firm.

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


LAKELAND TOURS: Seeks Court Approval to Hire KPMG LLP
-----------------------------------------------------
Lakeland Tours, LLC and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
KPMG LLP.

The firm will provide the following services:

A. Tax Consulting Services
   
     i. Analysis of any Internal Revenue Code (IRC) Section 382
issues, including a sensitivity analysis to reflect the Section 382
impact of the proposed or hypothetical equity transactions pursuant
to the restructuring;

    ii. Analysis of "net unrealized built-in gains and losses" and
Notice 2003-65 under IRC Section 382 as applied to the ownership
change, if any, resulting from or in connection with the
restructuring;

   iii. Analysis of tax attributes including net operating losses,
tax basis in assets, and tax basis in stock of subsidiaries;

    iv. Analysis of cancellation of debt (COD) income -- the
application of IRC Section 108 relating to the restructuring of
non-intercompany debt and the completed capitalization or
settlement of intercompany debt;

     v. Analysis of the tax implications of any internal
reorganizations and proposal of restructuring alternatives;

     vi. Cash tax modeling;

    vii. Analysis of the tax implications of any dispositions of
assets;

   viii. Analysis of potential bad debt and worthless stock
deductions;

     ix. Analysis of any proof of claims from tax authorities; and


     x. Analysis of the tax treatment of transaction or
restructuring related cost.

B. Restructuring Advisory Services

     i. Assist Debtors with the financial materials required for a
Chapter 11 bankruptcy filing including creditor matrix, monthly
operating report, U.S. trustee information, disclosure statement
and plan of reorganization.

    ii. Provide Debtors with advice, recommendations and insight
into leading practices, in the fulfillment and administration of
their Chapter 11 cases.

   iii. Assist client personnel with relevant provisions and
financial requirements of Chapter 11.

    iv. Provide advice, recommendations and insight into leading
practices to assist Debtors' implementation of operational
protocols for reporting and prescribed bankruptcy reports;

     v. Assist Debtors with reconciliation support and calculations
for claim distributions and objections if applicable;

    vi. Assist Debtors in preparing a forecast and provide advice
with respect to the preparation of the forecast, the principal
assumptions, budget-to-actual trends;

   vii. Assist Debtors with tasks including 13-week cash flow
forecasting and budget to actual comparison analysis; and

  viii. Assist with other items as mutually agreed upon.

C. Covid-19 Assistance Services

     i. Attend meetings with Debtors and their legal counsel to
discuss and prepare their insurance claim;

    ii. Perform analyses and review supporting documentation to
assist Debtors in presenting their insurance claims;

   iii. Assist Debtors in the presentation of their insurance
claim;

    iv. Assist Debtor in responding to the insurer's requests for
additional information;

     v. Attend meetings with the insurer and its representatives;
and

    vi. Assist Debtor with other tasks as mutually agreed upon.

The majority of fees to be charged for tax consulting services
reflect a reduction of approximately 38 percent from KPMG's normal
and customary rates, depending on the types of services to be
rendered. The hourly rates for tax consulting services are as
follows:

     Partners/Principals/Managing Directors  $765 - $985
     Senior Managers                         $690 - $750
     Managers                                $650 - $730
     Senior Associates                       $470 - $640
     Associates                              $350 - $380
     Paraprofessionals                       $200 - $295

The majority of fees to be charged for Chapter 11 related services
reflect a reduction of approximately 26 percent to 42 percent from
KPMG's normal and customary rates. The hourly rates for such
services are as follows:

     Partners/Managing Directors  $825
     Directors                    $650
     Managers                     $575
     Senior Associates            $475
     Associates                   $400
     Paraprofessionals            $300

The majority of fees to be charged for Covid-19 assistance services
reflect a reduction of approximately 39 percent to 47 percent from
KPMG's normal and customary rates.  The hourly rates are as
follows:

     Partners/Principals/Managing Directors  $600
     Directors                               $575
     Managers                                $550
     Senior Associates                       $400
     Associates                              $250

KPMG received a retainer in the amount of $100,000 prior to the
petition date.

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

The firm can be reached through:

     Thomas D. Bibby
     KPMG LLP
     2323 Ross Avenue, Suite 1400
     Dallas, TX 75201-2721
     Phone: 214.840.2000
     Fax: 214.840.2297

                       About Lakeland Tours

Lakeland Tours, LLC and its affiliates provide full-service
educational travel and experiential learning programs domestically
and internationally for students from K12 to graduate level.  They
are one of the largest accredited U.S. travel companies, providing
organized educational travel and other experiential learning
programs for more than 550,000 students in 2019.

Lakeland Tours and certain of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case
No. 20-11647) on July 20, 2020.  Kellie Goldstein, chief financial
officer, signed the petitions.

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

Debtors have tapped Kirkland & Ellis LLP and Kirkland & Ellis
International, LLP as their bankruptcy counsel, KPMG LLP as
financial advisor, Houlihan Lokey Capital Inc. as investment
banker, and Daniel J. Edelman Holdings Inc. as communications
consultant and advisor.  Stretto is Debtors' notice and claims
agent.


LAKELAND TOURS: Seeks to Hire Houlihan Lokey as Investment Banker
-----------------------------------------------------------------
Lakeland Tours, LLC and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Houlihan Lokey Capital, Inc. as their investment banker and
financial advisor.

The firm's services will include:

     (a) assisting Debtors in the preparation and distribution of
selected information, documents and other materials, including an
offering memorandum;

     (b) assisting Debtors in evaluating indications of interest
and proposals regarding any transaction from current or potential
lenders, equity investors, acquirers, and strategic partners;

     (c) assisting Debtors in the negotiation of any transaction;

     (d) providing expert advice and testimony regarding financial
matters related to any transaction, if necessary; and

     (e) attending meetings of each Debtors' board of directors,
creditor groups, official constituencies, and other interested
parties.

Houlihan Lokey will be paid as follows:

     (a) Debtors shall pay Houlihan Lokey in advance, without
notice or invoice, a non-refundable cash fee of $150,000 per month.
In addition, should the term of the engagement last beyond five
months after the anniversary of the effective date, beginning in
the sixth month, 50 percent of the monthly fee received will be
credited against the "restructuring transaction fee."

     (b) Debtors shall pay Houlihan Lokey the following transaction
fees:

           i. Restructuring Transaction Fee. Upon the earlier to
occur of: (A) the closing of any restructuring transaction with the
Debtors that does not modify or amend the terms of payment of the
Debtors' debt obligations pursuant to any revolving credit
facilities, senior secured term loan facilities or promissory notes
in effect as of the date hereof other than an interest or
amortization forbearance, deferral or similar interest or
amortization "holiday" of 24 months or less or waiver of excess
cash flow payment or default interest (for the avoidance of doubt,
any consent, amendment or modification that permits (a) a new
senior tranche of debt; (b) a primary lien with respect to any new
tranche of debt; (c) a priority position with respect to any
collateral for any new tranche of debt; or (d) a covenant waiver
(or any combination of the foregoing) shall not be deemed a
modification or amendment of payment terms) for purposes of this
clause (A); (B) in the case of an out-of-court restructuring
transaction that is not the subject of clause (A), the closing of
such restructuring transaction; and (C) in the case of an in-court
restructuring transaction, the date of confirmation of a plan of
reorganization or liquidation under Chapter 11 of the Bankruptcy
Code pursuant to an order of the applicable bankruptcy court,
Houlihan Lokey shall earn, and Debtors shall promptly pay to the
firm, a cash fee of (I) $1,750,000 in the case of a restructuring
transaction pursuant to clause (A); (II) $4,500,000 in the case of
a restructuring transaction pursuant to clause (B) for which a
definitive agreement is signed prior to the sixth month anniversary
of the effective date that results in the consummation of a
restructuring transaction; or (III) $5,500,000 in the case of a
restructuring transaction pursuant to clause (C) or a restructuring
transaction pursuant to clause (B) for which definitive agreement
is signed on or after the sixth month anniversary of the effective
date that results in the consummation of a restructuring
transaction;

         ii. Financing Transaction Fee. Upon the closing of a
financing transaction, Houlihan Lokey shall earn, and Debtors shall
thereupon pay immediately and directly from the gross proceeds of
such transaction, as a cost of such transaction, a cash fee equal
to the sum of: (A) 1 percent of the gross proceeds of any
indebtedness raised or committed that is senior to other
indebtedness of Debtors, secured by a first priority lien and
unsubordinated, with respect to both lien priority and payment, to
any other obligations of the Debtors, including any
debtor-in-possession financing; (B) 3 percent of the gross proceeds
of any indebtedness raised or committed that is secured by a lien
(other than a first lien), is unsecured or is subordinated; and (C)
5 percent of the gross proceeds of all equity or equity-linked
securities (including, without limitation, convertible securities
and preferred stock) placed or committed.

To the extent that the financing transaction is consummated in its
entirety by a member or members of Debtors' current private equity
sponsor, Eurazeo SE or any entities owned or controlled by Eurazeo,
the financing transaction fee shall be calculated by (x) replacing
the percentages set forth in clauses (B) and (C) or the definition
thereof with "1 percent" and (y) multiplying the resulting
FinancingTransaction Fee (after giving effect to clause (x)) by
33.33 percent. Further, if Houlihan Lokey does not initiate or
participate in any outbound calls to any potential financing
parties and Eurazeo provides 100 percent of the gross financing
proceeds, the financing fee will be $0.

In the event Debtors close the financing transaction as part of or
in conjunction with a restructuring transaction or if the financing
transaction fee is already paid, 50 percent of such fee shall be
credited against the restructuring transaction fee, except that, in
no event, shall such restructuring transaction fee be reduced below
zero.

Stephen Spencer, a managing director at Houlihan Lokey, disclosed
in court filings that the firm is a "disinterested person" within
the meaning of Bankruptcy Code Section 101(14).

The firm can be reached through:
   
     Stephen J. Spencer
     Houlihan Lokey Capital, Inc.
     245 Park Avenue, 20th Fl.
     New York, NY 10167
     Tel: 212-497-4100
     Fax: 212-661-3070

                       About Lakeland Tours

Lakeland Tours, LLC and its affiliates provide full-service
educational travel and experiential learning programs domestically
and internationally for students from K12 to graduate level.  They
are one of the largest accredited U.S. travel companies, providing
organized educational travel and other experiential learning
programs for more than 550,000 students in 2019.

Lakeland Tours and certain of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case
No. 20-11647) on July 20, 2020.  Kellie Goldstein, chief financial
officer, signed the petitions.

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

Debtors have tapped Kirkland & Ellis LLP and Kirkland & Ellis
International, LLP as their bankruptcy counsel, KPMG LLP as
financial advisor, Houlihan Lokey Capital Inc. as investment
banker, and Daniel J. Edelman Holdings Inc. as communications
consultant and advisor.  Stretto is Debtors' notice and claims
agent.


LEV INVESTMENTS: Seeks Approval to Hire Real Estate Brokers
-----------------------------------------------------------
Lev Investments, LLC seeks authority from the U.S. Bankruptcy Court
for the Central District of California to employ Central Realty
Advisors and Fair Realty Inc. as its exclusive co-listing real
estate brokers with respect to the marketing and potential sale of
the residential real property owned by the Debtor located at 13854
Albers Street, Sherman Oaks, California 91401-5811 [APN
2247-013-001].

The Debtor requires the Brokers to:

     a. order, analyze, and prepare all documentation necessary to
list and advertise the Property for sale;

     b. list the Property with the most propitious listing services
available  including the Multiple Listing Service (MLS), to show
the Property to potential purchasers as necessary and respond to
potential purchasers’ inquiries, and to solicit reasonable offers
from purchasers;

     c. convey all purchase offers to the Debtor and its counsel of
record and, subject to the approval of the Debtor, negotiate and
confirm the acceptance of the best offer(s) for the Property;

     d. cause to be prepared on behalf of the Debtor any and all
documents necessary to consummate sale of the Property; and

     e. provide any and all services related to the potential sale
of the Property as reasonably requested by the Debtor and/or its
proposed counsel.

In the event of a successful sale of the Property, the Brokers
shall be paid a total commission equal to 5 percent of the gross
sale price, split evenly between the Brokers (i.e., each of the
Brokers shall be paid a commission equal to two and one-half
percent (2.5 percent) of the gross sale price).

Each of the Brokers is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code. according to court
filings.

The brokers can be reached through:

     Ekaterina Nagornaya
     Central Realty Advisors
     8060 Melrose Avenue, 3rd Floor
     Los Angeles, CA 90046

     Ilya Tsipis
     Fair Realty Inc.
     17337 Ventura Boulevard, Suite 100
     Encino, CA 91316

                       About Lev Investments

Lev Investments, LLC owns a single-family residential property
located at 13854 Albers St., Sherman Oaks, Calif.  The property is
worth $3.3 million.

Lev Investments filed a Chapter 11 petition (Bankr. C.D. Cal. Case
No. 20-11006) on June 1, 2020. In its petition, Debtor disclosed
$5,919,550 in assets and $4,144,535 in liabilities.  The petition
was signed by Dmitri Lioudkovski, manager.

Judge Victoria S. Kaufman oversees the case.

The Debtor has tapped Levene Neale Bender Yoo & Brill L.L.P. as its
bankruptcy counsel.


LIGHTSTEEL TECHNOLOGIES: Hires Epsy Metcalf as Counsel
------------------------------------------------------
Lightsteel Technologies, Inc. seeks authority from the US
Bankruptcy Court for the Middle District of Alabama to hire Espy,
Metcalf & Espy, P.C. as its counsel.

Services Espy will render are:

      a. furnish legal advise with respect to the rights, powers
and duties of the Debtor-in-possession;

     b. defend the Debtor in any matters brought to lift the
authomatic stay;

     c. prepare or assist in the preparation of necessary
applications, responses, reports and orders on behalf of the Debtor
and any legal matters in connection with the proceeding;

     d. assist in the preparation of a Disclosure Statement and
Chapter 11 Plan;

     e. prepare such other documents and provide such other legal
services.

Espy represents no interest adverse to the Debtor or its estate,
according to court filings.

Espy Metcalf can be reached through:

     Kaz J. Espy, Esq.
     Collier Espy, Jr., Esq.
     Espy, Metcalf & Espy, P.C.
     PO Drawer 6504
     326 North Oates Street 36303
     Dothan, AL 36302-6504
     Tel: 334-793-6288
     Fax: 334-712-1617
     Email: lynnia@espymetcalf.com

          About Lightsteel Technologies, Inc.

Lightsteel Technologies, Inc. sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ala. Case No.
20-31705) on July 31, 2020, listing under $1 million in both assets
and liabilities.


MARTIN MIDSTREAM: S&P Upgrades ICR to 'B-'; Outlook Negative
------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Texas-based
master limited partnership Martin Midstream Partners L.P. to 'B-'
from 'SD'.

S&P raised its issue-level rating on Martin's remaining 2021 notes
to 'CCC' from 'D'. Its '6' recovery rating indicates negligible
recovery (0-10%; rounded estimate: 0%) in the event of a payment
default.

The rating agency assigned a 'B+' issue-level rating to the new
$53.8 million 1.5-lien notes due in 2024. Its '1' recovery rating
indicates a very high recovery (90%-100%; rounded estimate: 95%).
S&P also assigned a 'B-' issue-level rating to the new $292 million
second-lien notes due in 2025. Its '3' recovery rating indicates
meaningful recovery (50%-70%; rounded estimate: 60%).

S&P's 'B-' issuer credit rating on Martin Midstream reflects the
completion of the unsecured debt exchange transaction on Aug. 12,
2020. The partnership tendered approximately $334.4 million
principal amount of the unsecured notes due in February 2021 for
$53.7 million principal amount of the new 10% 1.5-lien notes due in
2024, and $292 million of the 11.5% second-lien notes due in 2025.
The remaining balance of the 2021 notes is about $29 million.

S&P's rating is based on Martin's limited scale and adjusted
financial leverage of about 5.5x. The partnership's business is
concentrated in the U.S. Gulf Coast and is small as measured by
expected adjusted EBITDA of $100 million-$105 million in 2020. S&P
forecasts the partnership's adjusted-debt-to EBITDA ratio to be
approximately 5.5x.

S&P expects Martin's credit metrics to reflect the challenging
energy commodities markets in 2020 and 2021. Its forecast for
adjusted leverage of about 5.5x for the remainder of 2020 and 2021
reflects 15%-20% revenue decline this year that primarily stems
from decreasing demand in the transportation business segments
along with natural gas liquids (NGL) price volatility, and exposure
of the margin-based fertilizer business to weather. S&P's base case
assumes moderate recovery beginning in the second half of 2021.

"Martin will generate sufficient discretionary cash that can be
used for debt repayment. We anticipate the partnership will earn
steady cash flows from operations during the next 12-24 months,
which given the recent reduction of distributions to the common
unit holders to $0.005 per unit should result in more than $20
million discretionary cash per year," S&P said.

"In our opinion, Martin has the flexibility to delay capital
expenditure and use discretionary cash to address the remaining $29
million debt maturity in February 2021," the rating agency said.

Fixed fee-based contracts provide tangible volumetric protection.
The majority of Martin's contracts across all of its business
segments consists of fixed-fee commitments with a diversified
customer base. Historically, fee-based share of EBITDA made up
about 60% of the total, resulting in substantial cash flow
protection from commodity price fluctuations. Martin's customer
portfolio includes both small midstream players and large
integrated oil and gas companies. Martin's weighted-average
customer life of about 16 years further strengthens its contract
profile.

The sulfur business leads to commodity exposure diversification.
Martin has expertise in handling certain specialty products, such
as molten sulfur and asphalt, which differentiates it from industry
peers and substantially diversifies its commodity exposure.
However, S&P notes the fertilizer sales are margin-based, while
volumes largely depend on weather. In addition, the NGL segment is
subject to volumetric risk.

Martin has contract concentration with its parent. S&P views
Martin's contract concentration with parent Martin Resource
Management Corp. (MRMC) as a negative credit factor. It expects
MRMC will continue to account for 15%-20% of Martin's EBITDA in the
long term. Due to their substantial business interactions, S&P
links its issuer credit rating on Martin to MRMC's credit quality.
However, Martin benefits from structural protections that allow its
credit quality to be stronger. Martin is severable from MRMC, has
independent financial prospects, and holds itself out as a separate
entity. At this time, MRMC's creditworthiness does not constrain
S&P's issuer credit rating on Martin.

"The negative outlook reflects our view that Martin will have
limited liquidity and narrow EBITDA headroom under its financial
covenants for the next 12 months," S&P said.

The rating agency's projected adjusted-debt-to-EBITDA ratio of
about 5.5x in 2020 and 2021 reflects a challenging operating
environment due to a weak economic landscape and commodity prices.

"We could lower our rating if Martin's liquidity position
deteriorates so it could affect its ability to pay the outstanding
principal on the 2021 notes, or if we view its capital structure as
unsustainable in the long term. We could also take a negative
rating action if the partnership breaches its financial covenants,"
S&P said.

"We could revise our outlook to stable if Martin's liquidity
improves. A stable outlook would require adjusted debt-to-EBITDA
ratio to trend to 5x and below on a sustained basis," the rating
agency said.


MIA & ASSOCIATES: Seeks to Hire Gary M. Polland as Special Counsel
------------------------------------------------------------------
Mia & Associates Realty Group, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ Gary
M. Polland, P.C. as its special counsel.

Services the special counsel will render are:

     a. represent the Debtor as lead trial counsel with respect to
the prosecution of wrongful foreclosure and various adverse tort
claims against JRDS Investments, LLC; and

     b. keep the Debtor apprised of the status of the litigation
proceeding.

The special counsel's services are billed at the regular rate of
$500 for non-court services and $600  an hour for in court
appearances. Fees charged by Gary M. Polland are:

     Charles Marler, Investigator  $125 an hour for non-court
services
                                   $225 an hour for in-court
appearances

     Carvel Jay, Legal Assistant   $75 an hour

Gary M. Polland represents no interest adverse to the Debtor or its
estate in the matters upon which they would engaged, according to
court filings.

The firm can be reached through:

     Gary M. Polland, Esq.
     Gary M. Polland, P.C.
     2211 Norfolk St Ste 920
     Houston, TX 77098

                About Mia & Associates Realty Group

MIA & Associates Realty Group, LLC is the fee simple owner of four
real properties located in Texas having a total current value of
$1.4 million.

On May 20, 2020, MIA & Associates Realty Group filed a Chapter 11
petition (Bankr. S.D. Tex. Case No. 20-32708).  At the time of the
filing, Debtor was estimated to have $1,406,088 in total assets and
$880,823 in total liabilities. Judge Jeffrey P. Norman oversees the
case. The Debtor has tapped Fuqua & Associates, P.C. as its legal
counsel.


MICROCHIP TECHNOLOGY: S&P Withdraws 'BB' Issuer Credit Rating
-------------------------------------------------------------
S&P Global Ratings withdrew all of its unsolicited ratings on
Microchip Technology Inc., including the issuer credit rating of
'BB'.

"Our ratings coverage of technology companies is comprehensive.
Therefore, we have made the determination to no longer maintain our
unsolicited ratings on Microchip Technology Inc.," S&P said.

This unsolicited rating(s) was initiated by a party other than the
Issuer (as defined in S&P Global Ratings' policies). It may be
based solely on publicly available information and may or may not
involve the participation of the Issuer and/or access to the
Issuer's internal documents and/or access to management. S&P Global
Ratings has used information from sources believed to be reliable
based on standards established in S&P's policies and procedures,
but does not guarantee the accuracy, adequacy, or completeness of
any information used.


NEELKANTH HOTELS: Case Summary & 19 Unsecured Creditors
-------------------------------------------------------
Debtor: Neelkanth Hotels, LLC
        5400 Laurel Springs Parkway
        Suite 202
        Suwanee, GA 30024

Business Description: Neelkanth Hotels, LLC is a privately held
                      company in the traveler accommodation
                      industry.  It is a Single Asset Real Estate
                     (as defined in 11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       Northern District of Georgia

Case No.: 20-69501

Debtor's Counsel: John H. Christy, Esq.
                  SCHREEDER, WHEELER & FLINT, LLP
                  1100 Peachtree Street NE, Suite 800
                  Atlanta, GA 30309
                  Tel: 404-681-3450
                  Email: jchristy@swfllp.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Hemant Thaker, member/manager.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 19 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/YKQ2DNY/Neelkanth_Hotels_LLC__ganbke-20-69501__0001.0.pdf?mcid=tGE4TAMA


NEOSHO CONCRETE: Seeks to Hire Swift Cooper as Accountant
---------------------------------------------------------
Neosho Concrete Products Company seeks authority from the U.S.
Bankruptcy Court for the  Western District of Missouri to hire
Swift, Cooper & Graham, P.C. as its accountant.

The Debtor desires to employ Swift Cooper for professional services
for completing the required Federal and State tax return
information for the year ending Dec. 31, 2019, and any related
accounting work for the Debtor during the Chapter 11 proceedings.

Post-petition, Debtor and Swift Cooper agreed to terms of
engagement for preparation of 2019 tax returns pursuant to a fee
schedule in the aggregate amount of $1,600 and to compile monthly
financial
statements and reports for a fee of $350 per month.

Tuesday Graham, an officer of Swift Cooper, assures the court that
the firm is a disinterested party, does not hold any interest
adverse to this estate, and understands that there is a continuing
duty to disclose any such adverse interest.

The firm can be reached through:

     Tuesday Graham
     Swift, Cooper & Graham PC
     2026 Laquesta Drive
     Neosho, MO 64850
     Phone: (417) 451-2717
      Fax: (417) 451-2725
      Email: admin@swiftcoopergraham.com

                  About Neosho Concrete Products

Neosho Concrete Products Company, a ready mix concrete supplier in
Neosho, Mo., filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Mo. Case No. 20-30314) on
July 7, 2020. The petition was signed by Neosho President Warren
Langland.  At the time of the filing, Debtor disclosed $100,000 to
$500,000 in assets and $1 million to $10 million in liabilities.
The Debtor has tapped David Schroeder Law Office, P.C. as its legal
counsel.


NOBLE CORPORATION: Hires Evercore Group as Investment Banker
------------------------------------------------------------
Noble Corporation plc and its debtor-affiliates seek authority from
the United States Bankruptcy Court for the Southern District of
Texas to hire Evercore Group L.L.C. as their investment banker.

The Debtors require Evercore to:


     a) review and analyze the Debtors' business, operations and
financial projections;

     b) evaluate transaction alternatives and the financial
implications of the Debtors' capital structure and financial
condition;

     c) assist the Debtors in determining whether, and in what form
and sequence, to pursue one or more Transactions;

     d) advise and assist the Debtors in the execution of a
Restructuring, and/or Financing, if the Debtors determine to
undertake such a Transaction;

     e) provide  financial advice in developing and implementing a
Restructuring, which would include:

        i. assist the Debtors in developing a restructuring plan or
plan of reorganization, including a plan of reorganization pursuant
to the Bankruptcy Code (any such plans are referred to generically
as the Plan);

       ii. advise the Debtors on tactics and strategies for
implementing and negotiating a Transaction or series of
Transactions with various stakeholders regarding the Plan;

      iii. provide testimony, as necessary, and, at the Debtors'
request, participating directly in negotiations with lenders and
debtholders at the direction of the Directors in any proceedings
under the Bankruptcy Code that are pending before the Court; and

       iv. provide the Debtors with other financial restructuring
advice as Evercore and the Debtors may deem appropriate.

    f) If the Debtors pursue a Financing, assisting the Debtors in:


        i. structure and effect a Financing;
  
       ii. If Evercore does not serve as the placement agent or
similar function on such Financing:

           1. prepare marketing materials for such Financing;

           2. identify potential placement agents or underwriters
and assisting the Debtors in negotiating the terms of the placement
agents’ and/or underwriters' engagements;

           3. evaluate the terms of Financing;

           4. assist the Debtors and the appointed placement agent
in negotiating and executing a Financing; and

            5. provide the Debtors with other financial advice as
Evercore and the Debtors deem appropriate.

       iii. In addition to the above, if Evercore serves as the
placement agent or similar function on such Financing:

            1. work with the Debtors in structuring a Financing;

            2. identify the Debtors' existing security holders and,
at the Debtors' request, identifying other potential Investors and
contacting such security holders and other Investors; and

            3. at the Debtors' request, work with the Debtors in
negotiating with potential Investors.

Evercore's compensations are as follows:

     a) A monthly fee as set forth below (a Monthly Fee), payable
on execution of the Engagement Letter and on the 1st day of the
applicable month commencing March 1, 2020 until the termination of
Evercore's engagement.

     b) A fee (a Restructuring Fee), payable upon the consummation
of any Restructuring of $13.5 million; provided that the
Restructuring Fee shall not be payable more than once pursuant to
this Agreement.

     c) A fee (a Financing Fee), payable upon consummation of any
Financing including any Financing consummated in connection with a
Bankruptcy Proceeding (including DIP or exit financing), or payable
as a fixed fee at such earlier time as the Debtors and Evercore may
mutually agree regardless of consummation of such Financing, and
incremental to any other fees earned, equal to:

        i. If Evercore serves as the placement agent or similar
function on such Financing, the applicable percentage(s) as set
forth in the table below (provided, however, that if Evercore
serves as the placement agent on a Financing, the Debtors and
Evercore will enter into an appropriate form of agreement relating
to the type of transaction involved and containing customary terms
and conditions, including provisions relating to Evercore's
indemnity):

                                      New Financing     New
Financing
                                      From existing     From
investors
                                      creditors (as a   other than
existing
                                      percentage of     creditors
                                      Gross Proceeds)

   Indebtedness Secured by a First
   Lien, including DIP or exit
   financing                               1.00%           1.25%

   Indebtedness Secured by a Junior
   Lien, Unsecured and/or                  1.00%           1.75%
   Subordinated

   Equity or Equity-linked
   Securities/Obligations                  2.50%            2.50%

Notwithstanding the above, for any financing of any seniority or
security raised from members of the Debtors' existing bank
syndicate (i.e., lenders to the Revolving Credit Facility), such
financing fee shall be 0.50 percent of Gross Proceeds.

Notwithstanding anything herein to the contrary, if any
debtor-in-possession financing (DIP Financing) offered to the
Debtors includes a commitment by the lenders offering such DIP
Financing to extend their commitments into a post-emergence
financing, 50 percent of the Financing Fee related to the DIP
Financing shall be credited against any Financing Fee payable
related to such post-emergence financing; provided that, in the
event of a Chapter 11 filing, any such credit shall only apply to
the extent that all fees under this Agreement are approved in their
entirety by the Bankruptcy Court pursuant to a final order not
subject to appeal which order is acceptable to Evercore (in its
reasonable discretion).

With respect to a Financing Fee payable per this clause (c), in
connection with any DIP Financing offered to the Debtors, the
Debtors shall pay Evercore such Financing Fee upon the execution of
a commitment letter or other similar document in respect of such
Financing.

     d) In addition to any fees that may be payable to Evercore
and, regardless of whether any transaction occurs, the Debtors
shall promptly reimburse to Evercore (a) all reasonable and
documented out-of-pocket expenses (including travel and lodging,
data processing and communications charges, courier services and
other appropriate expenditures) and (b) other documented reasonable
out-of-pocket fees and expenses, including expenses of counsel
(other than legal fees associated with the negotiation of this
Agreement or any amendment or modification hereof or any other
similar services or related indemnity agreement), if any, in each
case to the extent incurred as a direct result of, and in
connection with, the services provided hereunder.

      e) If Evercore provides services to the Debtors for which a
fee is not provided herein, such services shall, except insofar as
they are the subject of a separate agreement, be treated as falling
within the scope of this Agreement. If a fee is to be payable,
Evercore will advise the Debtors prior to the provision of such
services, and the Debtors and Evercore will agree upon a fee for
such  services based upon good faith negotiations, subject to court
approval.

If a Transaction is to be completed, in whole or in part, through a
pre-packaged Plan or similar pre-arranged Plan anticipated to
involve the solicitation of acceptances of such Plan in compliance
with the Bankruptcy Code, by or on behalf of the Debtors and/or
affiliates, from holders of any  class of the Debtors' liabilities,
(i) (a) in the case of a pre-packaged Plan, 75 percent of the fees
pursuant to Engagement Letter subparagraphs 2(c), 2(e) and 2(g)
shall be earned and shall be payable upon the execution of
definitive agreements or delivery of binding consents with
sufficient majorities with respect to such Plan, and (b) in the
case of a pre-arranged Plan (including any Plan for which
solicitation of votes in respect of such Plan will commence prior
to, but remain incomplete upon, commencement of the Chapter 11 or
foreign proceedings) (but, for the avoidance of doubt, not a
pre-packaged Plan), 50 percent of the fees pursuant to Engagement
Letter subparagraphs 2(c), 2(e) and 2(g) shall be earned and shall
be payable upon obtaining support (e.g., via an executed term
sheet, restructuring support agreement or other agreement in
principle documenting the key terms of such pre-arranged Plan),
from one or more of the Debtors' key creditor classes that is
sufficient to justify filing such pre-arranged Plan and (ii) the
remainder of such fees shall be earned and shall be payable upon
consummation of such Plan; provided, further, that in the event
that Evercore is paid a fee in connection with a pre-packaged Plan
or pre-arranged Plan, and such Plan is not thereafter consummated,
then such fee previously paid to Evercore may be credited by the
Debtors against any subsequent fee hereunder that becomes payable
by the Debtors to Evercore.

Further, in connection with any single transaction or a series of
transactions, in the event that (i) the total fees payable under
Engagement Letter subparagraphs 2(b), 2(c), 2(d), 2(e) and/or 2(g)
(Total Fees) are more than $10 million, 50 percent of the total
Monthly Fees that have actually been earned and payable shall be
credited (without duplication) against the Total Fees for such
transaction or series of transactions, and (ii) the Total Fees are
more than $20 million, 100 percent of the total Monthly Fees that
have actually been earned and payable shall be credited (without
duplication) against the Total Fees for such transaction or series
of transactions; provided, that, in the event of a Chapter 11
filing, any such credit of fees contemplated by this paragraph
shall only apply to the extent that all such Total Fees are
approved in their entirety by the Bankruptcy Court pursuant to a
final order not subject to appeal and which order is acceptable to
Evercore.

Evercore is a "disinterested person" within the meaning of section
101(14) of the Bankruptcy Code, as required by section 327(a) of
the Bankruptcy Code, and does not hold or represent an interest
materially adverse to the Debtors' estates; and has no connection
to the Debtors, their creditors or other parties in interest in
these chapter 11 cases, according to court filings.

Evercore can be reached through:

         Stephen Goldstein
         Evercore Group, LLC
         55 East 52nd Street
         New York, NY 10055
         Tel: +1 212-857-3100

                           About Noble Corporation

Noble-- www.noblecorp.com -- is an offshore drilling contractor for
the oil and gas industry.

Noble Corporation plc and its affiliates filed their voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Tex. Lead Case No. 20-33826) on July 31, 2020. The
petitions were signed by Richard B. Barker, chief financial
officer. At the time of filing, the Debtor estimated
$7,261,099,000 in assets and $4,664,567,000 in liabilities.

The case is assigned to Judge Marvin Isgur.

George N. Panagakis, Esq. and  Anthony R. Joseph, Esq. at SKADDEN,
ARPS, SLATE, MEAGHER & FLOM LLP represent the Debtors as counsel.


NORTHSTAR HEALTHCARE: Seeks to Hire Wiggam & Geer as Legal Counsel
------------------------------------------------------------------
Northstar Healthcare Consulting, LLC seeks authority from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire
Wiggam & Geer, LLC as its legal counsel.

Wiggam & Geer will provide the following services:

     (a) preparing pleadings and applications;

     (b) conducting examination;

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

     (d) consulting with and representing Debtor with respect to a
Chapter 11 plan;

     (e) performing those legal services incidental and necessary
to the day-to-day operations of Debtor's business, including, but
not limited to, institution and prosecution of legal proceedings,
and general business and corporate legal advice and assistance;

     (f) taking other actions incident to the proper preservation
and administration of Debtor's estates and business.

The firm's attorneys and legal assistants will charge $425 per hour
and $150 per hour, respectively.  

Wiggam & Geer received $30,000 as retainer and $1,717 as payment
for the filing fee.

Will Geer, Esq., at Wiggam & Geer, disclosed in court filings that
he and his firm neither hold nor represent any interest adverse to
Debtor and its bankruptcy estate.

The firm can be reached at:

     Will B. Geer, Esq.
     Wiggam & Geer, LLC
     50 Hurt Plaza, SE, Suite 1150
     Atlanta, GA 30303
     Telephone: (678) 587-8740
     Facsimile: (404) 287-2767
     Email: wgeer@wiggamgeer.com

               About Northstar Healthcare Consulting

Based in Alpharetta, Ga., Northstar Healthcare Consulting, LLC
filed its voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case no. 20-21076) on Aug. 3,
2020.  At the time of filing, Debtor estimated $100,000 to $500,000
in assets and $1 million to $10 million in liabilities.  Will Geer,
Esq., at Wiggam & Geer, LLC, is Debtor's legal counsel.


OLEUM EXPLORATION: Court Confirms Plan
--------------------------------------
Judge Robert N. Opel, II has ordered that the Plan filed by Oleum
Exploration, LLC, is confirmed.

The objections of Patterson Services, Inc. d/b/a Patterson Rental
Tools to confirmation of the Plan are overruled.

Notwithstanding anything to the contrary stated in the Plan, Class
3 in the Plan will consist of the Allowed Secured Claim of Saber
Drilling Fluids, LLC ("Saber") in the amount of $500,000.  Saber,
the Holder of the Allowed Secured Class 3 Claim (the "Saber
Claim"), will be paid in cash in respect of the Saber Claim as
follows: (i) on the Effective Date, the Reorganized Debtor shall
pay to Saber $20,000; (ii) commencing on the first business day of
the month after the Effective Date and continuing on the first
business day of each successive calendar month thereafter, the
Reorganized Debtor will pay to Saber 17 monthly payments of no less
than $4,000, together with interest on the unpaid principal balance
at the rate of 4 percent per annum; and (iii) on or before the
first business day of the calendar month that is 18 months after
the Effective Date, the Reorganized Debtor shall pay to Saber a
final payment of all remaining principal and accrued and unpaid
interest.  Saber will retain its liens and security interests to
secure the obligation provided for herein until such Claim has been
fully satisfied.

                     About Oleum Exploration

Oleum Exploration, LLC, a production and exploration company
operating in Gulf Coast Basin, sought protection under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Pa. Case No. 19-00664) on Feb.
16, 2019. At the time of the filing, the Debtor disclosed
$2,164,154 in assets and $10,400,625 in liabilities. The case has
been assigned to Judge Robert N. Opel II. The Debtor tapped
Kurtzman Stead, LLC as its bankruptcy counsel, and Gray Reed &
McGraw LLP as its special counsel.


ONE SKY: Moody's Alters Outlook on B3 CFR to Stable
---------------------------------------------------
Moody's Investors Service changed One Sky Flight, LLC's outlook to
stable from negative and affirmed its existing ratings, including
its Corporate Family Rating (CFR) and Probability of Default Rating
(PDR) at B3 and B3-PD, respectively, and the company's B3 first
lien senior secured term loan rating.

The change in OneSky's outlook to stable is driven by better than
expected operating results in the second quarter of 2020, including
solid profitability and liquidity improvements, largely due to the
company's ability to manage its fleet in a weak demand environment
by controlling costs while continuing to earn fees from long-term
management contracts. As a result, OneSky's debt-to-EBITDA (Moody's
adjusted) declined to around 4.4x as of June 30, 2020 from 4.8x at
the end of fiscal 2019.

Though early indications are positive, there is a significant
uncertainty with respect to economic recovery, an increased
adoption of private business aviation and the potential for further
travel restrictions that might impact the business over the longer
term. Moody's also remains concerned about the company's ability to
maintain more balanced financial policies, including generating
consistently positive free cash flow when the company resumes
growth.

Affirmations:

Issuer: One Sky Flight, LLC

  Corporate Family Rating, Affirmed B3

  Probability of Default Rating, Affirmed B3-PD

  Senior Secured Bank Credit Facility, Affirmed B3 (LGD3)

Outlook Actions:

Issuer: One Sky Flight, LLC

  Outlook, Changed To Stable From Negative

RATINGS RATIONALE

The rapid and wide spread of the coronavirus outbreak, weak global
economic outlook, low oil prices, and asset price volatility have
created severe and extensive credit shock across many sectors,
regions and markets. The combined credit effects of these
developments are unprecedented. The aviation market has been one of
the sectors most significantly affected by the shock given its
exposure to international travel restrictions and sensitivity to
consumer demand and sentiment.

OneSky's B3 CFR reflects the company's operations in the highly
fragmented, competitive and regulated private business aviation
industry, its aggressive growth strategy that relies on incremental
debt issuance to support investments in aircraft, along with lower
profit margins in the fractional ownership business model. Demand
for transportation by private jet is cyclical, with significant
correlation to changes in GDP and wealth creation. The coronavirus
pandemic and ensued air travel restrictions created significant
disruptions within the aviation sector. The uncertainty around the
speed of economic recovery and the potential for further travel
restrictions continue to weight on OneSky's ratings. Potential
industry shifts, away from fractional ownership to on-demand
charter solutions could also impair the company's financial
results. Moody's projects the company's high debt-to-EBITDA
leverage (Moody's adjusted) estimated at around 4.4x at June 30,
2020 to decline below 4x over the next 12-18 months driven by
moderate earnings growth and debt repayment.

Nevertheless, the rating is supported by the company's established
# 2 market position behind NetJets, in the largest private aviation
market in the world, offering fractional sales and leasing, prepaid
charter services and on-demand charter solutions. OneSky's brand
portfolio, which includes Flexjet, Sentient Jet, Private Fly and
Sirio, captures demand across the entire aviation spectrum allowing
customers to choose private flight solutions that best serve their
need. The company's long-term contracted nature of fractional sales
and lease combined with the asset-lite model provides some
protection in the downturn. The private aviation industry is highly
regulated and requires significant upfront investment to build
fleets or establish relationships across suppliers and operators,
creating high barriers for potential new entrants. OneSky's
footprint and strong de-unionized pilot relationships is a
competitive advantage that further solidifies its market position.
The rating is further supported by Moody's expectation for moderate
recovery in the global private aviation market.

Environmental, social and governance risks for One Sky exist in the
form of moderate environmental and social risks related to the
operation of flight services that use fuel and place carbon into
the environment as well as risks around passenger and pilot safety
practices. Governance risks exist in the form of an aggressive
financial strategy under ownership by a financial sponsor choosing
to operate with a highly levered capital structure.

The stable outlook reflects Moody's expectation for moderate
recovery in the private aviation market as travel restrictions
continue to ease leading to increased aircraft utilization rates.
Moody's also expects Flexjet to scale it's on-demand charter and
European businesses, proactively manage cost and maintain
debt-to-EBITDA (Moody's adjusted) below the 4.0x range.

Moody's expects OneSky to maintain good liquidity over the next
12-15 months. Sources of liquidity consist of cash balances of
approximately $203.5 million, full availability under the company's
$40 million ABL revolver through December 2024 and expectations for
the company to generate approximately $80-90 million in free cash
flow before growth capex. The company's balance sheet cash as of
June 30, 2020 includes $42 million of cash received from government
grants under the US Cares Act, with an additional $30-40 million
expected to be collected in the third quarter of 2020. This
liquidity supports annual mandatory term loan amortization of
approximately $20 million in 2020 and $40 million in 2021, paid
quarterly along with annual mandatory amortization on its
PrivateFly Seller Notes of $1.2 million annually. The company's
bank loan agreements (ABL and term loan) include financial
maintenance covenants, including a maximum total net leverage,
minimum fixed charge covenant and minimum liquidity covenant, which
require quarterly compliance. Moody's expects the company to
maintain a comfortable cushion to the financial maintenance
covenants.

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

A more stable and predictable operating environment with growing
general aviation volumes would be prerequisites to any upgrade. The
ratings could be upgraded based on expectations of a good liquidity
profile, involving consistently positive free cash generation,
healthy cash balances and good availability under the revolving
credit facility. A balanced financial policy along with
expectations of Moody's-adjusted debt-to-EBITDA sustained below
5.5x would also be supportive of a ratings upgrade.

The ratings could be downgraded if operational challenges lead to
topline and earnings pressure, free cash flow turns negative, or if
the company establishes more aggressive financial policy.

Headquartered in Cleveland, OH, One Sky is a full-service global
business aviation provider that serves corporate and high net worth
individuals. The company offers a range of services that include
fractional aircraft sales, fractional aircraft leasing, prepaid jet
cards, on-demand charter and aircraft management services in the
United States and Europe. The company owned and managed fleet
consisting of 165 aircraft as of June 30, 2020, including small
cabin, mid/super-mid and large cabin/ultra-long-range. The company
is majority owned by management (through Directional Aviation),
Eldridge Industries, LLC, Resilience Capital Partners, as well as
other co-investors. Moody's expects the company to generate gross
revenue of approximately $1.3 billion in 2020.


PAINT THE WIND: Case Summary & 2 Unsecured Creditors
----------------------------------------------------
Debtor: Paint the Wind, LLC
          d/b/a The Generals Mountain Lodge of Gettysburg
        1207 Flohrs Church Road
        Biglerville, PA 17307

Case No.: 20-02604

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       Middle District of Pennsylvania

Judge: Hon. Henry W. Van Eck

Debtor's Counsel: Lawrence V. Young, Esq.
                  CGA LAW FIRM
                  135 North George Street
                  York, PA 17401
                  Tel: 717-848-4900
                  E-mail: lyoung@cgalaw.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Christine M. Rakoci, member.

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

https://www.pacermonitor.com/view/R2ZP22A/Paint_the_Wind_LLC__pambke-20-02604__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Two Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Johnson Crane Service           Trade Debt              $17,230
11708 Old Baltimore Pike
Beltsville, MD 20705

2. S&R Roofing                     Trade Debt              $35,000
7210 McClays Mill Road
Newburg, PA 17240


PAPER STORE: Committee Taps Alvarez & Marsal as Financial Advisor
-----------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 11 cases of The Paper Store, LLC and affiliates seeks
approval from the U.S. Bankruptcy Court for the District Of
Massachusetts to hire Alvarez & Marsal North America, LLC as its
financial advisor.

The firm will provide the following advisory services to the
committee and its legal counsel in connection with Debtors' Chapter
11 cases:

     (a) assist in the assessment and monitoring of cash flow
budgets, liquidity and operating results;

     (b) assist in the review of court disclosures;

     (c) assist in the review of Debtors' cost/benefit evaluations
with respect to the assumption or rejection of executory contracts
and unexpired leases;

     (d) assist in the analysis of Debtors' assets and liabilities
and any proposed transactions for which court approval is sought;

     (e) attend meetings with Debtors, lenders, creditors,
potential investors, the creditors committee and any other official
committees organized in Debtors' bankruptcy cases;

     (f) assist in the review of tax issues;

     (g) assist in the investigation and pursuit of causes of
actions;

     (h) assist in the review of claims reconciliation and
estimation process;

     (i) assist in the review of Debtors' business plan;

     (j) assist in the review of the sales or dispositions of
Debtors' assets;

     (k) assist in the valuation of Debtors' enterprise and equity,
and the analysis of debt capacity;

     (l) assist in the review or preparation of information and
analysis necessary for the confirmation of a Chapter 11 plan; and

     (m) provide other general business consulting services.

The firm will be paid at hourly rates as follows:

     Managing Directors     $900 - $1,150
     Directors                $700 - $875
     Associates               $550 - $675
     Analysts                 $400 - $500

Alvarez & Marsal will receive reimbursement for work-related
expenses incurred.

Alvarez & Marsal does not represent any other entity having an
adverse interest in connection with Debtors' Chapter 11 cases
pursuant to Bankruptcy Code Section 1103(b).

The firm can be reached through:

     Evan Blum, Esq.
     Alvarez & Marsal North America, LLC
     600 Madison Avenue 8th Floor
     New York, NY 10022
     Telephone: (212) 763-9642
     Email: eblum@alvarezandmarsal.com

                       About The Paper Store

The Paper Store, LLC is a family-owned and family-operated
specialty gift retailer, with 86 stores in seven states and an
e-commerce business. The retail locations feature merchandise
comprising fashion, accessories, spa, home decor, stationery,
jewelry, sports and more from well-regarded brands such as Vera
Bradley, Lilly Pulitzer, Godiva, 47 Brands, Alex and Ani, Life is
Good, Vineyard Vines, and Sugarfina. Visit
http://www.thepaperstore.comfor more information.   

Paper Store and its affiliate TPS Holdings, LLC sought Chapter 11
protection (Bankr. D. Mass. Case No. 20-40743) on July 14, 2020. In
the petition signed by CRO Don Van der Wiel, Paper Store was
estimated to have assets of $10 million to $50 million and debt of
$50 million to $100 million.

Judge Christopher J. Panos oversees the cases.

Debtors have tapped Mintz, Levin, Cohn, Ferris, Glovsky and Popeo,
P.C. as their legal counsel, G2 Capital Advisors as restructuring
advisor, SSG Capital Advisors as investment banker, Verdolno &
Lowet, P.C. as accountant, and Donlin, Recano & Co., Inc. as claims
and noticing agent.

The U.S. Trustee for Region 1 appointed a committee of unsecured
creditors on July 27, 2020.  The committee has tapped Fox
Rothschild, LLP as its legal counsel and Alvarez & Marsal North
America, LLC as its financial advisor.


PAREXEL INTERNATIONAL: S&P Alters Outlook to Positive
-----------------------------------------------------
S&P Global Ratings revised the outlook on Parexel International
Corp. to positive from stable after the company reported positive
free cash flow for seven consecutive quarters, driven primarily by
strong cash collections.  It affirmed the 'B-' issuer credit rating
because Parexel is still in the early stage of a turnaround, with
high leverage and an uncertain financial policy.

Parexel has shown positive business momentum.  When S&P downgraded
to 'B-' on May 28, 2019, its primary concern was the possibility of
a free cash flow deficit, driven by significant restructuring
charges, anemic revenue growth, lower margin, and the need to
increase capital expenditures (capex) to improve internal
infrastructure. Since then, Parexel, under its recently new
management team, has made significant progress in restoring revenue
growth and increased free cash flow generation, winning new
contracts, and investing in its infrastructure. The company has
produced significant free cash flow (over $260 million for the
first six months of 2020), driven largely by strong working capital
management. Most importantly, we've observed some early evidence
that the new management team is turning the business around. The
TTM BTB ratio stood at 1.31x as of June 30, 2020, the highest in a
while and on par with many publicly traded peers. Customer
satisfaction seems to have improved somewhat, and the company has
gained back some business it lost with its large pharmaceutical
customer cohort (Parexel's traditional stronghold). As a result,
S&P has more confidence in the business and project
low-single-digit percentage revenue growth and mid-single-digit
EBITDA growth.

There is significant execution risk with the operational
turnaround.  Parexel is not out of the woods. While new management
made significant progress correcting functions such as billing and
backlog quality, S&P believes there's more to be done such as
addressing outdated software and resource allocation capabilities.
S&P also believes the company may have underinvested in some areas
(e.g., informatics segment and biotech) historically and could
invest more as the fundamentals improve."

Cash flow benefited significantly from proactive working capital
management. Out of the $297 million operating cash flow generated
in the first half of 2020, $230 million is attributable to the
reduction of accounts receivable, unbilled services, and deferred
revenue accounts. S&P models modest working capital outflows in
2021 and beyond as working capital normalizes and the company
expands again. S&P's projected free-cash-flow-to-debt ratio
therefore is lower in 2021 (3%) than 2020 (7%). In addition,
adjusted leverage is still high, hovering around 9x.

Parexel still has to regain lost market share.  S&P maintains its
view that the company has a weaker competitive position than other
large contract research organizations (CROs), which have been more
aggressive investing in innovative solutions (e.g., big data).
Parexel has been distracted by its ongoing restructuring. This
resulted in persistently weaker booking metrics and market share
losses in the top 25 pharma client segment up until very recently.
Still, the company has a lot of catch-up to do.

Financial policy bears watching under financial sponsor ownership.
S&P's rating and outlook on Parexel are supported by its large cash
balance ($622 million cash balance as of June 30, 2020) and an
untapped revolver. Some creditor-friendly activities in recent
months include repurchasing $50 million in bonds and prepaying over
$200 million on its term loan. That said, S&P still views financial
policy could become more aggressive. Recall Parexel entered into a
$300 million accounts receivable facility in July 2018 (less than
one year after deal close) to pay dividends to its financial
sponsor, despite the continued weak free cash flow and anemic soft
top-line performance at the time.

"Going forward, we expect the company to maintain a sizable cash
balance, especially given the uncertainties related to the COVID-19
pandemic. While we wouldn't be surprised if Parexel deploys some
cash toward tuck-in acquisitions or additional debt paydown, we
would view another sponsor dividend negatively, despite the
improved business fundamentals," S&P said.

The positive outlook reflects the potential for a higher rating if
Parexel sustains the business momentum for the next 12 months.

S&P could consider revising the outlook back to stable if:

-- The business momentum stalls, coupled with deteriorating free
cash flow generation; or

-- Parexel pays another dividend to its financial sponsor,
meaningfully lowering its financial cushion, before demonstrating
significant operational improvement.

"To raise the rating, we need to see if Parexel can keep improving
its underlying business, evidenced by better customer satisfaction,
a steady TTM BTB ratio of above 1.2x, and increasing revenue and
EBITDA. If the company can satisfy the above qualitative factors,
we also could consider a higher rating if we gain confidence the
free-cash-flow-to-debt ratio can stay in the 3%-4% range
sustainably," S&P said.


PARLIAMENT PARTNERS: Taps R. W. Phipps as Accountant
----------------------------------------------------
Parliament Partners, Inc. received approval from the U.S.
Bankruptcy Court for the Middle District of Florida to hire R. W.
Phipps, P.A. as its accountant.

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

     (a) prepare U.S. Corporate tax returns;

     (b) make year-end accounting;

     (d) create intercompany tie-out for Debtor;

     (e) perform reconciliation of corporate bank accounts;

     (f) attend conferences; and

     (h) prepare reimbursement of required electronic tax filing
fees.

The firm will be paid a flat fee of $19,000.

R. W. Phipps, a certified public accountant, disclosed in court
filings that his firm neither holds nor represents an interest
adverse to Debtor in matters upon which it is to be engaged.

Mr. Phipps holds office at:

     R. W. Phipps, CPA
     R. W. Phipps, P.A.
     209 East Marks Street
     Orlando, FL 32803
     Telephone: (407) 422-4171

                     About Parliament Partners

Parliament Partners, Inc. owns and operates Parliament House, a
resort and entertainment complex in Orlando, Fla.  Visit
http://www.parliamenthouse.comfor more information.

Parliament Partners, Inc. filed a Chapter 11 petition (Bankr. M.D.
Fla. Case No. 20-03784) on July 2, 2020.  It first sought
bankruptcy protection (Bankr. M.D. Fla. Case No. 14-08503) on July
25, 2014.  At the time of the filing, Debtor was estimated to have
assets of $1 million to $10 million and liabilities of the same
range.

Judge Lori V. Vaughan oversees the case.

Debtor has tapped Shuker & Dorris, P.A. as its bankruptcy counsel
and R. W. Phipps, P.A. as its accountant.


PATRIOT WELL: Taps Piper Sandler as Investment Banker
-----------------------------------------------------
Patriot Well Solutions, LLC received approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire Piper
Sandler & Co. as its investment banker.

The firm will provide the following investment banking, financing
and restructuring services in Debtor's Chapter 11 case:

     (a) present to Debtor's board of directors and creditors if
requested;

     (b) analyze various restructuring scenarios and the potential
impact of these scenarios on the value of Debtor and the recoveries
of those stakeholders impacted by the restructuring;

     (c) provide strategic advise with respect to restructuring or
refinancing Debtor's obligations;

     (d) provide financial advice and assistance to Debtor in
developing a restructuring;

     (e) provide financial advice and assistance to Debtor in
structuring new securities to be issued under a restructuring; and

     (f) assist Debtor or participate in negotiations with entities
or groups affected by restructuring.

     (g) provide financial advice to Debtor in structuring,
evaluating and effecting a sale, identify potential purchasers and,
at Debtor's request, contact and solicit potential purchasers; and

     (h) assist in arranging and executing a sale.

The firm will be paid based on the following terms:
  
     a. A one-time retention fee of $100,000, due and payable on
the date of the signing of the engagement agreement; plus

     b. A monthly advisory fee of $50,000, with the first monthly
fee due and payable on Aug. 10, 2020, and each subsequent monthly
fee due and payable in advance of each subsequent calendar month,
with one-half of each monthly fee being credited against the
restructuring fee or sale fee earned under the engagement letter;
plus

     c. A restructuring fee in the amount of $500,000, payable upon
consummation of any restructuring; plus

     d. Sale Fee. A fee in the amount of $500,000, payable upon
consummation of any sale.

Jean Hosty, a managing director at Piper Sandler, disclosed in
court filings that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jean E. Hosty
     Piper Sandler & Co.
     444 W. Lake St. Suite 3300
     Chicago, IL 60606
     Telephone: (312) 267-5117
     Email: jean.hosty@psc.com

                   About Patriot Well Solutions

Patriot Well Solutions LLC provides well completion, production and
intervention services for the energy industry.  It offers wireline
and perforating, coiled tubing and nitrogen, fluid pumping and
crane services.

Patriot Well Solutions sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Case No. 20-33642) on July 20,
2020. At the time of the filing, Debtors disclosed assets of
between $10 million and $50 millionand liabilities of the same
range.

Judge Jeffrey P. Norman oversees the cases.

Debtors have tapped Squire Patton Boggs (US) LLP as their legal
counsel, Sonoran Capital Advisors LLC as restructuring advisor,
Piper Sandler & Co. as financial advisor, and Stretto as claims and
noticing agent.


PBF ENERGY: Egan-Jones Cuts Sr. Unsecured Debt Ratings to B
-----------------------------------------------------------
Egan-Jones Ratings Company, on August 21, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by PBF Energy Incorporated to B from B+. EJR also
downgraded the rating on commercial paper issued by the Company to
B from A3.

Headquartered in Parsippany-Troy Hills, New Jersey, PBF Energy Inc.
(PBF Energy) is a holding company.



PEBBLEBROOK HOTEL: Egan-Jones Lowers Sr. Unsecured Ratings to BB+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Pebblebrook Hotel Trust to BB+ from BBB+.

Headquartered in Maryland, Pebblebrook Hotel Trust is an internally
managed hotel investment company that acquires and invests in hotel
properties located in large United States cities, with an emphasis
on major coastal markets.



PERMICO MIDSTREAM: Trustee Taps GulfStar Group as Investment Banker
-------------------------------------------------------------------
William R. Greendyke, the Court-appointed chapter 11 trustee for
Debtors Permico Midstream Partners Holdings, LLC and Permico
Midstream Partners LLC, seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to retain GulfStar Group
II, Ltd. as his investment banker.

GulfStar's services will include:

      (1) assisting the Trustee in the review, revision, and
preparation of a Confidential Memorandum
for use by potential buyers, lenders and equity investors;

      (2) contacting potential buyers, lenders and equity
investors, who may review the Confidential Memorandum after
execution of a confidentiality agreement;

      (3) soliciting preliminary indications of interest, letters
of intent and/or term sheets to such parties ;

     (4) assisting in the due diligence process with and advise the
Trustee in negotiating the financial aspects of the Transaction;

     (5) assisting the Trustee and his counsel in vetting such
parties, and negotiating a definitive agreement and related
documents if a Transaction is pursued; and

     (6) providing updates and testimony to the Court as required.

GulfStar's compensation will be a Closing Fee is based on the
aggregate amount of Consideration paid in the Transaction.

-- The Closing Fee shall be equal to the greater of (i) 2.5
percent of the Consideration up to $60.0 million plus 1 percent of
Consideration in excess of $60.0 million (the Calculated Fee); or
(ii) $500,000 (the Minimum Fee).

-- The Closing Fee shall be paid in cash at Closing, except that
the portion of the Closing Fee with respect to contingent
Consideration shall be paid at the time that contingent
Consideration is paid by any new lender, investor, buyer or other
third party.

-- The Debtors will reimburse GulfStar for its reasonable and
documented expenses incurred in performing the Services
(Reimbursable Expenses), but the aggregate amount of Reimbursable
Expenses shall not exceed $10,000 without the written approval of
the Trustee.

-- In the event that a Transaction occurs with Fishbone Capital
LLC, GulfStar shall be entitled to a reduced Closing Fee equal to
the greater of (i) 2.25 percent of the Consideration up to $60.0
million plus 0.90 percent of Consideration in excess of $60.0
million (the NonOriginated Calculated Fee); or (ii) $450,000 (the
Minimum Non-Originated Fee).

-- All Closing Fees and Reimbursable Expenses payable to GulfStar
shall be treated by the Debtors as super-priority administrative
expenses under Section 364(c)(1) of the Bankruptcy Code.

GulfStar does not hold or represent an interest adverse to the
estate, and is a  disinterested person within the meaning of 11
U.S.C. 101(14), according to court filings.

The firm can be reached through:

     Bryan C. Frederickson
     GulfStar Group II, Ltd
     700 Louisiana, Suite 3800
     Houston, TX 77002

                About Permico Midstream Partners Holdings

Debtors Permico Midstream Partners Holdings, LLC and Permico
Midstream Partners LLC are subsidiaries of Permico Energia LLC -- a
U.S. based energy company with offices in Houston, Texas and
Washington D.C. The Company is focused on developing, constructing,
and operating assets in Texas, as well as domestic and
international marketing of hydrocarbons. For more information,
visit https://www.permicoenergia.com.

Permico Midstream Partners Holdings, LLC and Permico Midstream
Partners LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Tex. Lead Case No. 20-32437) on May 4, 2020. The
petitions were signed by Bryan M. Gaston, chief restructuring
officer. At the time of the filing, each Debtor disclosed estimated
assets of $0 to $50,000 and estimated liabilities of $100 million
to $500 million. Hon. Marvin Isgur oversees the cases. The Debtors
tapped Hunton Andrews Kurth LLP as counsel and Ankura Consulting
Group, LLC as financial advisor.

William R. Greendyke is the appointed Chapter 11 Trustee for the
Debtors. He is represented by Norton Rose Fulbright US LLP.


PFT TECHNOLOGY: Taps McCarter & English as Special Counsel
----------------------------------------------------------
PFT Technology LLC received approval from the U.S. Bankruptcy Court
for the Eastern District of New York to hire McCarter & English,
LLP as its special counsel.

Debtor needs legal assistance to appeal a court decision, which
awarded its former part owner, Robert Wieser, $1.489 million in
damages and $1.508 in attorney's fees.

The hourly rates charged by the firm's attorneys range from $420 to
$625.  Paraprofessionals charge $260 per hour.

William Wallach, Esq., a partner at McCarter & English, LLP,
disclosed in court filings that his firm is "disinterested" within
the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     William D. Wallach, Esq.
     McCarter & English, LLP
     825 8th Avenue, 31st Floor
     New York, NY 10019
     Telephone: (212) 609-6800/(973) 639-7918
     Email: wwallach@mccarter.com

                        About PFT Technology

PFT Technology LLC was founded in 2005 with an innovative
technology that enables utilities to detect and locate gas and
fluid leaks in underground cabling to within a few feet in as
little as 24 hours using tracer compounds in underground feeder
systems. Company personnel have found underground leaks in all
types of pipeline systems including high-pressure pipe-type,
low-and medium-pressure closed-circuit systems, and nitrogen
insulated systems. Visit  https://www.pfttech.com for more
information.

PFT Technology sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 20-72180) on June 5, 2020. The
petition was signed by PFT President Patrick Keelan.

At the time of the filing, Debtor disclosed estimated assets of $1
million to $10 million and estimated liabilities of the same
range.

Judge Louis A. Scarcella oversees the case.

Debtor has tapped Thaler Law Firm PLLC as its legal counsel, Turman
and Eimer, LLP as accountant, and McCarter & English, LLP as
special counsel.


PIONEER CONTRACTING: Taps Niles Barton as Special Counsel
---------------------------------------------------------
Pioneer Contracting Co., Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Maryland to hire Niles, Barton
& Wilmer, LLP as its special counsel.

Pioneer Contracting needs legal assistance to handle disputes with
clients over the services they availed from the company.  The
firm's services will be provided mainly by Michael Shaw, Esq.
   
Niles Barton  will be paid at hourly rates as follows:

     Senior attorney     $395 per hour
     Associate           $250 per hour
     Paralegal           $150 per hour
     Administration      $75 per hour

Mr. Shaw disclosed in court filings that his firm does not
represent an interest adverse to Pioneer Contracting and its
bankruptcy estate.

Niles Barton can be reached through:

     Michael P. Shaw, Esq.
     Niles, Barton & Wilmer, LLP
     111 South Calvert Street, Suite 1400
     Baltimore, MD 21202
     Telephone: (410) 783-6382
     Email: mpshaw@nilesbarton.com

                  About Pioneer Contracting

Pioneer Contracting Co., Inc., a general contractor in Glen Burnie,
Md., filed a Chapter 11 petition (Bankr. D. Md. Case No. 19-17133)
on May 25, 2019.  Pioneer Contracting President Bhailal B. Patel
signed the petition.  At the time of the filing, Debtor was
estimated to have $100,000 to $500,000 in assets and $1 million to
$10 million in liabilities.

Debtor has tapped RLC, PA Lawyers & Consultants as its bankruptcy
counsel, Glen Frost and Frost & Associates, LLC as special counsel,
and QCS
Accounting, Inc. as accountant.


PITNEY BOWES: Egan-Jones Lowers Senior Unsecured Ratings to B-
--------------------------------------------------------------
Egan-Jones Ratings Company, on August 19, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Pitney Bowes Inc. to B- from B.

Headquartered in Stamford, Connecticut, Pitney Bowes Inc. sells,
finances, rents, and services integrated mail and document
management systems.



PRYSM INC: Seeks to Hire Gellert Scali as Legal Counsel
-------------------------------------------------------
Prysm, Inc., seeks authority from the U.S. Bankruptcy Court for the
District of Delaware to employ Gellert Scali Busenkell & Brown, LLC
as its counsel.

The services Gellert will render are:

     (a) provide the Debtor with advice and prepare all necessary
documents regarding debt restructuring, bankruptcy and asset
dispositions;

     (b) take all necessary actions to protect and preserve the
Debtor's estate during the
pendency of its Chapter 11 case, including the prosecution of
actions by the Debtor and the defense of actions commenced against
the Debtor, negotiations concerning litigation in which the Debtor
are involved and objecting to claims filed against the estate;

     (c) prepare on behalf of the Debtor, as debtor-in-possession,
all necessary motions, applications, answers, orders, reports and
papers in connection with the administration of this chapter 11
case;

     (d) counsel the Debtor with regard to their rights and
obligations as debtor-in-possession;

     (e) appear in Court and to protect the interests of the Debtor
before the Court; and

      f) perform all other legal services for the Debtor which may
be necessary and proper in this proceeding.

The firm's hourly billing rates as of June 24, 2020 are:

     Charles J. Brown, III        $460.00
     Michael Busenkell            $460.00
     Ronald S. Gellert            $460.00
     Associates/Of Counsel      $250 to $295
     Paraprofessionals          $100 to $190

Gellert received a retainer of $70,000.

Charles J. Brown, III, Esq., a partner at Gellert, attests that his
firm is a "disinterested person" as that term is defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached at:

     Charles J. Brown, III, Esq.
     1201 N Orange St., Suite 300
     Wilmington, DE 19801
     Phone: 302-425-5800

                        About Prysm Inc.

Prysm, Inc. -- https://www.prysm.com -- was formed in 2005 to
develop, market and sell large-format displays using its
proprietary Laser Phosphor Display or LPD technology. The Debtor
introduced its first generation of tile-based LPD displays in 2010
and its second generation of single panel large-format displays in
2018. The Debtor is headquartered in Milpitas California where it
conducts product development, testing, service, support,
management, and administrative operations.

Prysm, Inc., based in Milpitas, CA, filed a Chapter 11 petition
(Bankr. D. Del. Case No. 20-11924) on Aug. 5, 2020.

The petition was signed by Amit Jain, president, CEO and chairman
of the Board.  In its petition, the Debtor disclosed $4,636,132 in
assets and $273,635,076 in liabilities.

The Hon. John T. Dorsey presides over the case.

GELLERT SCALI BUSENKELL & BROWN, LLC, serves as bankruptcy counsel
to the Debtor.  EPIQ CORPORATE RESTRUCTURING, LLC, is the claims
and noticing agent.


PRYSM INC: Seeks to Hire Ordinary Course Professionals
------------------------------------------------------
Prysm, Inc., seeks authority from the U.S. Bankruptcy Court for the
District of Delaware to employ professionals used in the ordinary
course of its business.

The Ordinary Course Professionals are:

     Artegis Law Group, LLP
     Intellectual Property Advising
     710 Lakeway Dr.
      Sunnyvale, CA, 94085
     Quarterly Cap: $4,000

      Chofn Intellectual Property
      Intellectual Property Advising
      B316 Guangyi Plaza, 5 Guangyi Str.,
      Beijing, Xicheng, 100053, P.R. China
      Quarterly Cap: $1,000

      CPA Global (SK)
     Intellectual Property Advising
     Liberation House, Castle Street
     St. Helier, Jersey, JE1 1BL, Channel Islands
     Quarterly Cap: $16,000

     Fish & Richardson P.C. (SK)
     Intellectual Property Advising
     500 Arguello Street, Suite 500
     Redwood City, CA, 94063-1526
     Quarterly Cap: $10,000

     IP Sextant S.R.L.
     Intellectual Property Advising
     Via Antonio Salandra, 18, Roma, 00187
     Quarterly Cap: $2,000

     Patterson & Sheridan (SK)
     Intellectual Property Advising
     250 Cambridge Ave., Ste. 300
     Palo Alto, CA, 94306
     Quarterly Cap: $2,000

     Wolfe-SBMC
     Intellectual Property Advising
     116 W Pacific Avenue, Suite 300
     Spokane, WA, 99201
     Quarterly Cap: $300

     Wilson, Sonsini, Goodrich & Rosati, PC
     Corporate Counsel
     650 Page Mill Road
     Palo Alto, CA 94304
     Quarterly Cap: $15,000

Although the Ordinary Course Professionals may hold prepetition
claims against the Debtor, the Debtor does not foresee that such
claims will hinder the Ordinary Course Professionals from rendering
services during the pendency of this case. The Debtor also does not
believe that such claims create a position materially adverse to
the Debtor with respect to the matters for which the Ordinary
Course Professionals are being retained. The Debtor does not
believe that any Ordinary Course Professional has a conflict of
interest in this matter.

                        About Prysm Inc.

Prysm, Inc. -- https://www.prysm.com -- was formed in 2005 to
develop, market and sell large-format displays using its
proprietary Laser Phosphor Display or LPD technology. The Debtor
introduced its first generation of tile-based LPD displays in 2010
and its second generation of single panel large-format displays in
2018. The Debtor is headquartered in Milpitas California where it
conducts product development, testing, service, support,
management, and administrative operations.

Prysm, Inc., based in Milpitas, CA, filed a Chapter 11 petition
(Bankr. D. Del. Case No. 20-11924) on Aug. 5, 2020.

The petition was signed by Amit Jain, president, CEO and chairman
of the Board.  In its petition, the Debtor disclosed $4,636,132 in
assets and $273,635,076 in liabilities.

The Hon. John T. Dorsey presides over the case.

GELLERT SCALI BUSENKELL & BROWN, LLC, serves as bankruptcy counsel
to the Debtor.  EPIQ CORPORATE RESTRUCTURING, LLC, is the claims
and noticing agent.


RADIO CANTICO: Seeks 120-Day Extension for Plan Confirmation
------------------------------------------------------------
Radio Cantico Nuevo, Inc., filed a motion to extend the time to
confirm a Plan of Reorganization and Disclosure Statement.

On November 21, 2019, the Debtor filed voluntary corporate
bankruptcy petition with this Court for relief under chapter 11 of
the Bankruptcy Code.

On July 1, 2020, the Debtor filed the Chapter 11 Small Business
Disclosure Statement with Exhibits and Chapter 11 Small Business
Plan of reorganization.

The Debtor requests a brief extension of the time by which a Plan
of Reorganization should be confirmed for an additional 120 days,
through and including Dec. 13, 2020.

This first requested extension of the time period for confirmation
is warranted and necessary to afford the Debtor a meaningful
opportunity to pursue the chapter 11 reorganization process and
build a consensus among economic stakeholders, all as contemplated
by chapter 11 of the Bankruptcy Code.

The extension of the Time period for confirmation will enable the
Debtor to harmonize the diverse and competing interests that exist
and seek to resolve any conflicts in a reasoned and balanced manner
for the benefit of all parties in interest.

                   About Radio Cantico Nuevo

Radio Cantico Nuevo filed a voluntary Chapter 11 petition (Bankr.
E.D.N.Y. Case No. 19-47051) on November 21, 2019, listing under $1
million in both assets and liabilities, and is represented by Alla
Kachan, Esq., at the Law Offices of Alla Kachan, P.C.


RAMBUS INC: Egan-Jones Lowers FC Senior Unsecured Rating to CCC-
----------------------------------------------------------------
Egan-Jones Ratings Company, on August 20, 2020, downgraded the
foreign currency senior unsecured rating on debt issued by Rambus
Incorporated to CCC- from CCC+.  

Headquartered in Sunnyvale, California, Rambus Inc. designs,
develops, licenses, and markets high-speed chip-to-chip interface
technology to enhance the performance and cost-effectiveness of
consumer electronics, computer systems, and other electronic
products.



RECORDS CENTRAL: Case Summary & 17 Unsecured Creditors
------------------------------------------------------
Debtor: Records Central, Inc.
        4700 Lakeside Ave FL 2
        Cleveland, OH 44114

Business Description: Records Central, Inc. provides shredding,
                      scanning, data protection, and electronic
                      content management (ECM) services.

Chapter 11 Petition Date: August 30, 2020

Court: United States Bankruptcy Court
       Northern District of Ohio

Case No.: 20-13996

Judge: Hon. Jessica E. Price Smith

Debtor's Counsel: Frederic P. Schwieg, Esq.
                  FREDERIC P SCHWIEG ATTORNEY AT LAW
                  19885 Detroit Rd #239
                  Rocky River, OH 44116-1815
                  Tel: 440-499-4506
                  E-mail: fschwieg@schwieglaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael Rich, president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 17 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/VG5Y5NA/Records_Central_Inc__ohnbke-20-13996__0001.0.pdf?mcid=tGE4TAMA


REDWOOD TRUST: Egan-Jones Lowers Sr. Unsec. Debt Ratings to B
-------------------------------------------------------------
Egan-Jones Ratings Company, on August 18, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Redwood Trust Incorporated to B from B+. EJR also
downgraded the rating on commercial paper issued by the Company to
C from B.

Headquartered in Mill Valley, California, Redwood Trust, Inc. is an
internally-managed specialty finance company focused on making
credit-sensitive investments in residential loans and other
mortgage-related assets, as well as residential mortgage banking
activities.



RESORT LEGAL: Seeks to Hire Albright Stoddard as Special Counsel
----------------------------------------------------------------
Resort Legal Team, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to employ Albright, Stoddard,
Warnick & Albright as its special counsel.

Albright Stoddard will represent the Debtors in the Chapter 11
proceedings for the purpose of handling matters relating to civil
litation matter.

Albright Stoddard will accept an initial retainer payment of
$10,000, and undertake the representation of the Debtor at the
standard hourly rates of $145 to $395, with paralegal at the rate
of $95 per hour.

Albright Stoddard is a disinterested party within the meaning of 11
USC Sec. 101(14), according to court filings.

The firm can be reached through:

     G. Mark Albright, Esq.
     ALBRIGHT, STODDARD, WARNICK & ALBRIGHT
     A PROFESSIONAL CORPORATION
     801 S Rancho Dr., Ste D4
     Las Vegas, NV 89106
     Phone: (702) 763-8382
     Fax: (702) 384-0605

                      About Resort Legal Team

Resort Legal Team, Inc. represents a network of attorneys assisting
clients cancelling their timeshare contracts.

Resort Legal Team sought Chapter 11 protection (Bankr. D. Nev. Case
No. 20-12881) on June 16, 2020.  Resort Legal Team president signed
the petition.  At the time of the filing, Debtor disclosed total
assets of $1,335,783 and total liabilities of $364,093. Judge
August B. Landis oversees the case. David J. Winterton &
Associates, Ltd. is Debtor's legal counsel.


ROUGH COUNTRY: S&P Alters Outlook to Stable, Affirms 'B' ICR
------------------------------------------------------------
S&P Global Ratings revised its outlook on U.S.-based truck
accessory supplier Rough Country LLC to stable from negative and
affirmed its 'B' issuer credit rating.

The outlook revision and affirmation reflect S&P's updated forecast
for stronger-than-expected demand despite the economic weakness in
the U.S.

S&P believes that Rough Country's recent performance, as well as
the performances of a few other aftermarket auto parts suppliers,
indicates that the demand for discretionary auto parts and
accessories has remained surprisingly strong. This is partly
because of government stimulus and an apparently accelerated shift
toward online shopping due to social distancing guidelines, which
has benefitted Rough Country given its relatively strong online
presence and increased focus on the direct-to-consumer channel. S&P
also believes these factors may have led to some pull-forward of
demand, which has temporarily boosted the company's top-line sales.
Nonetheless, S&P expects this demand to taper off in the second
half of 2020 and in 2021. Overall, the rating agency expects Rough
Country to organically increase its revenue and EBITDA by more than
15% in 2020, which will improve its cash flow generation and lead
to a material reduction in its leverage.

S&P expects Rough Country to maintain stable EBITDA margins in 2020
supported by a shift in its product mix and its relatively low
fixed cost structure. While the tariffs on goods imported to the
U.S. from China increased in 2019, S&P anticipates that the demand
for the company's higher-margin direct-to-consumer segment and its
primarily variable cost structure will offset the additional tariff
costs and enable it to maintain EBITDA margins well above the
rating agency's average range for automotive suppliers (9%-15%).
With relatively minimal working capital swings and capital
expenditure, S&P expects Rough Country to generate a free operating
cash flow (FOCF)-to-sales ratio of more than 15%.

Rough Country's financial-sponsor ownership limits S&P's assessment
of its financial risk profile. The company materially improved its
debt to EBITDA and has a stronger leverage ratio than most
sponsor-owned auto suppliers. In addition, S&P believes the company
has sufficient cushion in its cash flow adequacy metrics to absorb
an operational underperformance. However, over the long term, S&P
incorporates the potential for additional debt under its current or
future sponsor owners to pay dividends or fund acquisitions to
expand its product offerings.

The stable outlook on Rough Country reflects S&P's expectation that
it will maintain above-average EBITDA margins, allowing it to
generate a FOCF-to-debt ratio of more than 5%.

"We would consider upgrading Rough Country if it were to
meaningfully increase its scale and diversity of products to reduce
its reliance on discretionary consumer spending. In addition, we
would look for its financial sponsor to commit to a financial
policy that will allow it to maintain its lower leverage on a
sustained basis," S&P said.

"We could lower our ratings on Rough Country if there is a shift in
financial policy to accommodate more aggressive credit metrics
including increased leverage. This could occur because of dividends
to shareholders or underperformance, driven by weaker-than-expected
consumer demand for its products due to a deteriorating economic
environment or a sharp increase in gas prices that limits consumer
discretionary spending. This could also occur because of increased
competition or rising commodity prices," the rating agency said.


RTW RETAILWINDS: Enters Into Asset Purchase Agreement with Saadia
-----------------------------------------------------------------
RTW Retailwinds, Inc., an omni-channel specialty apparel retail
platform for powerful celebrity and consumer brands, on Aug. 31
disclosed that after a bankruptcy auction on Friday August 28, 2020
it has entered into a new asset purchase agreement with the winning
bidder at such auction, Saadia Group, LLC, for the sale of its
e-commerce business and all related intellectual property,
including its websites, www.nyandcompany.com,
www.fashiontofigure.com and its rental subscription businesses at
www.nyandcompanycloset.com and www.fashiontofigurecloset.com
together with certain other assets for a cash purchase price of $40
million plus assumption of certain liabilities, including honoring
gift cards, subject to closing adjustments. The Saadia Group, LLC
asset purchase agreement supersedes the prior stalking horse asset
purchase agreement announced on August 4th, 2020 with Sunrise
Brands, LLC. The new agreement is subject to final approval by the
Bankruptcy Court and a hearing is scheduled on Thursday, September
3rd, 2020.

Sheamus Toal, Chief Executive Officer of RTW, commented: "We are
extremely pleased to have received a new, significantly higher
priced purchase agreement from Saadia Group for our e-commerce
business and all related intellectual property and certain other
assets. Similar to our previous agreement, the new agreement will
allow our substantial e-commerce business to continue to operate
and serve our loyal customers. I remain deeply thankful to our
associates, business partners and our many loyal customers for
their unwavering dedication and commitment to the process and we
look forward to receiving final approval in the very near future."

The Company filed voluntary petitions for relief under Chapter 11
of the Bankruptcy Code in the United States Bankruptcy Court for
the District of New Jersey (the "Court") on July 13, 2020.

The Court filings and other information related to the proceedings
are available on a separate website administered by the Company's
claims agent, Prime Clerk at
https://cases.primeclerk.com/RTWRetailwinds/.

B. Riley FBR, an affiliate of B. Riley Financial, Inc. (NASDAQ:
RILY), is serving as the investment banker to the Company; Cole
Schotz P.C. is serving as its legal advisor; and Berkeley Research
Group, LLC is serving as its restructuring advisor.

                      About RTW Retailwinds

RTW Retailwinds, Inc. [OTC PINK:RTWI], formerly known as New York &
Company, Inc., is a specialty women's omni-channel retailer with a
powerful multi-brand lifestyle platform providing curated fashion
solutions that are versatile, on-trend, and stylish at a great
value.  The specialty retailer, first incorporated in 1918, has
grown to now operate 378 retail and outlet locations in 32 states
while also growing a substantial eCommerce business.  The
Company's portfolio includes branded merchandise from New York &
Company, Fashion to Figure, and Happy x Nature.  The Company's
branded merchandise is sold exclusively at its retail locations and
online at http://www.nyandcompany.com/,
http://www.fashiontofigure.com/,  
http://www.happyxnature.com/,and through its rental subscription
businesses at http://www.nyandcompanycloset.com/and     
http://www.fashiontofigurecloset.com/      

RTW Retailwinds, Inc. and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Case No. 20-18445)
on July 13, 2020.  The petitions were signed by Sheamus Toal, CEO,
CFO and treasurer.  

As of July 13, 2020, the Debtors reported total assets of
$405,356,610 and total liabilities of $449,962,395.

The Hon. John K. Sherwood presides over the cases.

Michael D. Sirota, Esq., Stuart Komrower, Esq., Ryan T. Jareck,
Esq., and Matteo W. Percontino, Esq. of Cole Schotz P.C. serve as
counsel to the Debtors.  Berkeley Research Group, LLC, has been
tapped as financial advisor to the Debtors; B. Riley FBR, Inc. as
investment banker; and Prime Clerk, LLC as claims and noticing
agent.


SABLE PERMIAN: Hires M-III Advisory, Appoints CRO
-------------------------------------------------
Sable Permian Resources, LLC and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of Texas to
employ M-III Advisory Partners, LP and designate Mohsin Y. Meghji
as Chief Restructuring Officer, each effective as of July 31, 2020.


The proposed scope for Mr. Meghji's services are:

     a. provide such assistance as reasonably may be required by
the Debtors' legal and financial advisors or the Special Committee
in connection with development of any restructuring plans and other
strategic alternatives intended to maximize the enterprise value;

     b. supervise and lead the restructuring process and any
negotiations and related activities with respect to any strategic
transaction (such as a sale of assets or plan of reorganization)
(Transaction), including, without  limitation, making a
recommendation to the Special Committee as to an appropriate
process and transaction for maximizing the value of the Debtors and
their respective assets (the Transaction Process) and exercising
all power and authority vested in the Debtors pursuant to or in
connection with the restructuring process or such a Transaction or
the Transaction Process including, but not limited to, under any
bidding or similar procedures  implemented, with the approval of
the Court, in regards to such process; provided, however, in the
event of any material disagreement between the CRO and the Special
Committee with respect to the recommendations of the CRO or the
performance of the Services, the CRO shall have the right to refer
such dispute to the United States Bankruptcy Court presiding over
the Debtors' chapter 11 cases for its consideration and
determination; and provided further that the CRO acknowledges any
decision of the Special Committee must be unanimous and in the
event that the Special Committee is unable to unanimously agree on
any matter delated to it, the Special Committee and/or the CRO
shall seek a decision of the Court as to such matter (and the CRO
shall have full access to the Debtors' advisors to take such matter
to the Court and/or notify other parties, as appropriate);

      c. exclusively supervise, direct and if necessary, assist the
professionals who are representing the Debtors in the restructuring
process or who are working for the Debtors' various stakeholders to
coordinate their effort and individual work product in order to be
consistent with the Debtors' overall restructuring goals;

      d. Work with the Debtors' other advisors and their key
constituents with respect to the development, negotiation and
filing of any chapter 11 plan, disclosure statement or motion to
dismiss or convert the Debtors' bankruptcy cases;

     e. hold a weekly status call to discuss, among other things,
major case developments, which call shall be open to all key
constituents and in form and manner reasonably determined by the
CRO;  

     f. on at least a weekly basis, consult with and apprise
members of the full Boards of Managers of the Debtors as to the
Debtors' operations, financial performance and ordinary course
business decisions (i.e., those which the CRO, in his reasonable
discretion, determines are not related to the Transaction Process
or a Transaction); provided, however, that the CRO may require any
member of the Boards of Managers who is not on the Special
Committee to recuse himself or herself from the discussion of any
topic in the event that the CRO determines that such member has a
conflict of interest in respect to such  topic due, among other
potential reasons, to such members being affiliated with a bidder
or potential bidder in the Transaction Process; and

     g. perform such other services as may be agreed by the CRO and
the Special Committee.  

Hourly rates M-III will charge are:

     Managing Partner       $1,150
     Senior E&P Advisor     $1,025
     Managing Director    $900 - $1,025
     Director             $725 - $825
     Vice President          $650
     Senior Associate        $550
     Associate               $475
     Analyst                 $375

Mr. Meghji assures the court that M-III is a “disinterested
person” as that term is defined by section 101(14) of the
Bankruptcy Code, and does not hold or represent any interest
adverse to the Debtors' estates.

The firm can be reached through:

     Mohsin Y. Meghji
     M-III Advisory Partners, LP
     130 West 42nd Street, 17th Floor
     New York, NY 10036
     Phone: (212) 716-1492 / (212) 716-1491
     Fax: (212) 531-4532
     Email: mmeghji@miiipartners.com

                   About Sable Permian Resources

Sable Permian Resources, LLC and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case
No. 20-33193) on June 25, 2020. At the time of the filing, Sable
Permian Resources disclosed assets of between $1 billion and $10
billion and liabilities of the same range. Judge Marvin Isgur
oversees the cases.  

Debtors have tapped Latham & Watkins, LLP and Hunton Andrews Kurth,
LLP as legal counsel; Alvarez & Marsal North America, LLC as
financial advisor; and Evercore Group, LLC as investment banker.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on July 17, 2020. The committee tapped Paul Hastings LLP
as its counsel; Miller Buckfire & Co., LLC and its affiliate,
Stifel, Nicolaus & Co., Inc., as investment banker; and Conway
MacKenzie, LLC as financial advisor.


SECURITY FIRST: Case Summary & 7 Unsecured Creditors
----------------------------------------------------
Debtor: Security First Corp.
        27762 Antonio Parkway, Suite L1 #442
        Ladera Ranch, CA 92694

Business Description: Security First Corp. --
                      https://securityfirstcorp.com -- is a
                      developer of advanced data-centric cyber
                      security solutions.  Its flagship product,
                      DataKeepTM, serves as a data firewall by
                      using advanced encryption, scalable
                      hierarchical key management, extensive
                      policy enforcement and monitoring of
                      unauthorized access to deliver the highest
                      levels of availability, resiliency and time
                      to value.

Chapter 11 Petition Date: August 31, 2020

Court: United States Bankruptcy Court
       District of Delaware

Case No.: 20-12053

Judge: Hon. Brendan Linehan Shannon

Debtor's Counsel: William D. Sullivan, Esq.
                  SULLIVAN HAZELTINE ALLINSON LLC
                  919 North Market Street, Suite 420
                  Wilmington, DE 19801
                  Tel: (302) 428-8191
                  Email: bsullivan@sha-llc.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Pankaj Parekh, chief executive officer.

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

https://www.pacermonitor.com/view/5TOTL6Q/Security_First_Corp__debke-20-12053__0001.0.pdf?mcid=tGE4TAMA


SENTINL INC: Seeks to Hire Maxwell Dunn as Counsel
--------------------------------------------------
Sentinl Inc seeks authority from the US Bankruptcy Court for the
Eastern District of Michigan to hire MaXWell Dunn, PLC as its
counsel.

Maxwell Dunn's services will include:

      a. preparation of petition, schedules and statements and any
amendments;

      b. preparation of client for duties while in a Chapter 11
bankruptcy;

      c. attendance at Initial Debtor Interview (IDI) scheduled by
the Office of the United States Trustee and facilitation of
Debtor’s requirements for the IDI meeting, attendance at any
initial status conference as directed by the court, and attendance
at the Sec. 341 meeting of creditors.

      d. preparation of first day motions, employment applications,
and other related pleadings;

      e. attendance at the 60 day status conference and all other
hearing appurtenant to Subchapter V of Chapter 11.

      f. management of the receipt, review, and filing of Monthly
Operating Reports and any other documents, reports, or filings that
Debtor is required to submit;

      g. preparation of applications for compensation of Maxwell
Dunn and any other professionals that may be employed by the
estate;

      h. preparation pleadings related to sale applications or
valuation motions, if any;

      i. attendance at hearings and meetings not otherwise
designated above;

      j. negotiations with creditors regarding critical aspects of
the Chapter 11 proceeding and the confirmation process;

      k. consultations with the Debtor regarding the Chapter 11
proceeding and advising the responsible party regarding various
aspects of the matter;

      l. consultations with professionals who the estate may need
to hire;

      m. preparation of the Combined Plan and Disclosure Statement
and ballots and service upon creditors; and

      n. filing and representation during any adversary proceedings
that may arise;

      o. provide all other responsibilities and duties of counsel.

Maxwell Dunn will be paid at these hourly rates:

     Attorneys                  $300 to $340
     Paralegals                 $150 to $190
     Legal Assistants               $85

Maxwell Dunn received an initial retainer check prior to filing the
case pf $5,000 plus filing fee od $1,717 paid from the Debtor's
checking account.

Maxwell Dunn does not hold or represent any interest adverse to the
estate and are "disinterested persons" within the meaning of the
Bankruptcy Code.

The firm can be reached through:

     Kimberly Ross Clayton, Esq.
     Maxwell Dunn, PLC
     24725 W. 12 Mile Rd., Ste. 306
     Southfield, MI 48034
     Phone: (248) 246-1166

                       About Sentinl Inc

Sentinl Inc sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 20-48110) on July 7,
2020, listing under $1 million in both assets and liabilities.
Kimberly Clayson, Esq. at MAXWELL DUNN, PLC, represents the Debtor
as counsel.


SERVICE PROPERTIES: S&P Downgrades ICR to 'BB-'; Outlook Negative
-----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Service
Properties Trust (SVC) to 'BB-' from 'BB'. At the same time, S&P
lowered its issue-level rating on the company's senior unsecured
notes to 'BB' from 'BB+'. S&P's '2' recovery rating on the notes
remains unchanged.

S&P views the termination of InterContinental Hotels Group PLC's
operating agreement as credit negative because it could potentially
lead to an increase in SVC's cash flow volatility, tenant
concentration, and leverage.

On Aug. 25, 2020, SVC announced that it had terminated its
operating agreement with IHG (accounting for 22.6% of its annual
minimum returns/rents) and would rebrand the 103 hotels that were
part of the agreement under Sonesta International Hotels Corp.
(Sonesta) at the end of November. IHG's security deposit was fully
exhausted in July and the company failed to pay SVC the minimum
returns and rents due in July and August (totaling $26.4 million
plus accrued interest). While it acknowledges that SVC likely had
limited options, S&P views the credit implications of this
announcement as negative.

First, following the cancellation S&P anticipates that the
company's cash flow volatility will likely rise. Under the
agreement with IHG, SVC was able to collect annual minimum
returns/rents and the company had a security deposit in place that
could be drawn down if its hotel cash flows were insufficient to
cover the minimum returns/rents. These credit enhancements provided
a steady floor to SVC's revenue that held relatively firm even
through cyclical periods, such as during the Great Recession. Under
the Sonesta agreement, there are no minimum returns/rents (SVC will
be responsible for covering any operating cash flow deficits if
they occur) or any additional credit enhancements, such as security
deposits.

Second, SVC's tenant concentration and exposure to related parties
has increased materially. Under the new agreement, Sonesta will
become the company's top tenant and account for 35.1% of its annual
minimum returns/rents. This will further increase its related
parties exposure because SVC's second-largest tenant, Travel
Centers of America (25.6%), is also a related party (both Sonesta
and Travel Centers of America, like SVC, are externally managed by
the RMR Group Inc.).

Third, S&P expects the company's leverage to increase due to this
transaction. S&P had previously assumed SVC would continue to
collect minimum annual returns/rents from IHG in 2020 and 2021. Now
that SVC is directly exposed to the profitability of the 103 hotels
it is rebranding, S&P expects cash flows to decline until a vaccine
for the coronavirus is made widely available and travel volumes
normalize.

Lastly, S&P is somewhat concerned that the company's operating
agreement with Marriott International Inc. (20.1% of annual minimum
returns/rents) could also be at risk. Marriott's guaranty and
security deposit were both exhausted in the second quarter,
although the company has paid at least 80% of its minimum
returns/rents (preventing it from defaulting under the agreement).
While it does not assume the Marriott agreement is terminated under
its base-case forecast, S&P acknowledges that this represents an
additional risk.

SVC's second-quarter results were slightly below S&P's
expectations.

The pandemic and related recession have had a far more severe
effect on the lodging, restaurant, and service-oriented retailers
industry than other sectors. SVC reported a hotel occupancy rate of
just 31.2% in the second quarter and stated that its revenue per
available room (RevPAR) was down 72.3% from year-ago levels. While
its occupancy continues to rise sequentially (to 43.4% for the four
weeks ended August 1), S&P doesn't expect it to report a material
improvement in its occupancy over the remainder of the year.
Moreover, while Travel Centers of America paid 100% of its
contractual rent obligations, the company's rent collections from
its other triple-net leased assets were modestly lower than at its
peers (SVC has a greater exposure to movie theaters and
restaurants, as a percentage of its revenue, than its peers do).
SVC's cash collections for this group of tenants were just 59.3% in
the quarter, although its collections improved to 80% in July and
it granted rent deferrals to tenants that account for 6.2% of its
minimum returns/rents (approximately half of its non-travel centers
triple-net leased assets). Overall, the company's second-quarter
results were only slightly weaker than expected.

Environmental, social, and governance (ESG) credit factors for this
credit rating change:

-- Health and safety

"The negative outlook reflects our view that SVC's operating
performance will likely remain weak over the next 12 months as
altered consumer behavior and social distancing measures related to
the coronavirus pandemic continue to pressure its credit protection
metrics," S&P said.

"We expect the company to report significant RevPAR declines in
2020 and a sharp recovery in 2021 albeit well below 2019 levels
that lead to material near-term EBITDA deterioration in its lodging
segment. As such, we expect its adjusted debt to EBITDA to increase
above 12x by year-end 2020 before improving to the mid- to high-9x
area by year-end 2021," the rating agency said.

S&P could lower its ratings on SVC if:

-- Its operating performance deteriorates beyond S&P's current
expectations, that could result from growing tenant risks or
changes in its asset portfolio such that it sustains debt to EBITDA
in the mid-10x area or above. This could also occur if a more
severe and prolonged global recession further erodes its operator
coverage levels or leads to future lease amendments or deferrals
that reduce its rental revenue;

-- A second wave of COVID-19 cases or the lack of a widely
available vaccine in 2021 further delays the eventual recovery in
travel; or

-- S&P could also lower its ratings on SVC's senior unsecured
notes without subsidiary guarantees if the company pursues a
material amount of secured debt or issues additional unsecured
notes with subsidiary guarantees.

S&P could revise its outlook on SVC to stable if:

-- Its operating performance materially improves, likely due to a
turnaround in the global economy that leads to increased consumer
confidence and a more favorable lodging environment; and

-- SVC successfully executes its planned dispositions such that
its S&P Global Ratings-adjusted debt to EBITDA declines below the
9.5x area over the next 12-18 months and it reinstates its dividend
to near pre-pandemic levels (as a percentage of adjusted funds from
operations [AFFO]).


SHEPPARD AND SON: Hires Garland Williams as Accountant
------------------------------------------------------
Sheppard and Son Properties, LLC, seeks authority from the US
Bankruptcy Court for the Middle District of Georgia (Albany) to
hire Garland, Williams & Associates, PC., Certified Public
Accountants, as its accountant.

The accountant will be preparing all necessary tax forms, reports
and returns, including any pre-petition tax returns that may not
yet be filed.

Carland, Williams & Associates, PC., does not represent or hold any
interest adverse to the estate in the matters in which it is to be
engaged, according to court filings.

The accountant can be reached through:

     Michael D. Johnson, CPA
     Garland, Williams & Associates, PC.
     Certified Public Accountants
     PO 8ox 70427
     Albany, GA 31708-0427
     Phone: (229) 432-6762
     Fax: (229) 436-0360
     Email: GGarland@garlandwilliams.com

             About Sheppard and Son Properties

Sheppard and Son Properties, LLC, a nonresidential building
operator in Cordele, Georgia, filed a Chapter 11 petition (Bankr.
M.D. Ga. Case No. 18-11388) on Nov. 6, 2018.  In the petition
signed by Greene Wylie Sheppard, Jr., sole member, the Debtor
disclosed $1,202,487 in total assets and $224,757 in total
liabilities.  The case is assigned to Judge Austin E. Carter.  The
Debtor is represented by Emmett L. Goodman, Jr., LLC.


SHILOH INDUSTRIES: Case Summary & 50 Largest Unsecured Creditors
----------------------------------------------------------------
Lead Debtor: Shiloh Industries, Inc.
             880 Steel Drive
             Valley City, OH 44280

Business Description:     Shiloh Industries, Inc. and its
                          subsidiaries are global innovative
                          solutions providers focusing on
                          lightweighting technologies that provide
                          environmental and safety benefits to the

                          mobility markets.  They utilize alloys
                          of aluminum, magnesium and steel
                          products in body structures, chassis,
                          and propulsion systems for use in the
                          automotive and commercial vehical
                          markets.  For more information, visit
                          http://www.shiloh.com.

Chapter 11 Petition Date: August 30, 2020

Court:                    United States Bankruptcy Court
                          District of Delaware

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

  Debtor                                                 Case No.
  ------                                                 --------
  Shiloh Industries, Inc. (Lead Debtor)                  20-12024
  The Sectional Die Company                              20-12025
  VCS Properties, LLC                                    20-12026
  Greenfield Die & Manufacturing Corp.                   20-12027
  Shiloh Die Cast LLC                                    20-12028
  Shiloh Manufacturing Holdings LLC                      20-12029
  Jefferson Blanking Inc.                                20-12030
  FMS Magnum Holdings LLC                                20-12031
  Shiloh Automotive, Inc.                                20-12032
  Sectional Stamping, Inc.                               20-12033
  Shiloh Corporation                                     20-12034
  Albany-Chicago Company LLC                             20-12035
  Shiloh Die Cast Midwest LLC                            20-12036
  Shiloh Industries, Inc. Dickson Manufacturing Division 20-12037
  Shiloh Manufacturing LLC                               20-12038
  Shiloh Holdings International, Inc.                    20-12039
  C&H Design Company                                     20-12040
  Liverpool Coil Processing, Incorporated                20-12041
  Medina Blanking, Inc.                                  20-12042

Debtors'
Legal Counsel:            Thomas M. Wearsch, Esq.  
                          Daniel T. Reynolds, Esq.
                          JONES DAY
                          North Point
                          901 Lakeside Avenue
                          Cleveland, Ohio 44114
                          Tel: (216) 586-3939
                          Email: twearsch@jonesday.com
                                 tdreynolds@jonesday.com

                            - and -

                          Timothy W. Hoffmann, Esq.
                          JONES DAY
                          77 West Wacker
                          Chicago, Illinois 60601
                          Tel: (312) 782-3939
                          Email: thoffman@jonesday.com

                             - and -

                          Daniel J. DeFranceschi, Esq.
                          Paul N. Heath, Esq.
                          Zachary I. Shapiro, Esq.
                          David T. Queroli, Esq.
                          RICHARDS, LAYTON & FINGER, P.A.
                          One Rodney Square
                          920 N. King Street
                          Wilmington, Delaware 19801
                          Tel: (302) 651-7700
                          Fax: (302) 651-7701
                          Email: defranceschi@rlf.com
                                 heath@rlf.com
                                 shapiro@rlf.com
                                 queroli@rlf.com

Debtors'
Financial
Advisor:                  HOULIHAN LOKEY CAPITAL INC.

Debtors'
Restructuring
Advisor:                  ERNST & YOUNG LLP

Debtors'
Claims &
Noticing
Agent:                    PRIME CLERK LLC
                          https://cases.primeclerk.com/shiloh/

Total Assets as of April 30, 2020: $664,170,000 (consolidated)

Total Debts as of April 30, 2020: $563,360,000 (consolidated)

The petitions were signed by Lillian Etzkorn, authorized person.

A copy of Shiloh Industries' petition is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/VMKB44A/Shiloh_Industries_Inc__debke-20-12024__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 50 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Pension Benefit Guaranty            Pension         $30,700,000
Corporation (PBGC)
Attn: Accounts Payable
1200 K Street, N.W.
12th Floor
Washington, DC 20005 USA
Name: Israel Goldowitz
Tel: (202) 326-4020
Email: efile@pbgc.gov

2. AK Steel Corporation                 Trade           $2,900,544
9227 Centre Pointe Dr
West Chester, OH 45069 USA
Name: Gerry Hickey
Tel: (513) 425-2583
Email: connie.deaton@aksteel.com

3. Alcan Primary Products Corp.         Trade           $2,077,659
6150 Parkland Blvd
Suite 200
Cleveland, OH 44124-4103 USA
Name: Peter Papamoniodis
Tel: (773) 712-0526
Email: peter.papamoniodis@riotinto.com

4. Olympic Steel Inc.                   Trade           $1,487,397
Dept CH 19129
Palatine, IL 60055-9029 USA
Name: Justin Lunsford
Tel: (734) 673-4924
Email: justin_lunsford@olysteel.com

5. Kenwal Steel Corp                    Trade           $1,404,272
JCI Resale P.O. Box 670758
Detroit, MI 48267-0758 USA
Name: Ann Blakely
Tel: (313) 739-1083
Email: ann_blakely@kenwal.com

6. Magretech Inc.                       Trade           $1,169,123
301 County Road 177
Bellevue, OH 44811-8713 USA
Name: Jonathan Chen
Tel: (505) 504-0889
Email: jonathanc@magretech.us

7. Doral Steel De Mexico S De           Trade           $1,132,326
RL De CV
Jose Vasconcelos 638A Col
Valle De Campestre San
Pedro Garza
Garcia, NL 66265 Mexico
Name: Oscar Garcia
Tel: 52 (81) 1990 9973
Email: oscar.garcia@samuel.com

8. Steel Technologies                   Trade           $1,110,033
15166 Collections Center Drive
Chicago, IL 60693 USA
Name: Jason Whitt
Tel: (317) 509-0715
Email: jasonw@sttxna.com

9. Heidtman Steel Products Inc          Trade           $1,005,989
4600 Heidtman Parkway
Cleveland, OH 44105 USA
Name: Ziad Takla
Tel: (313) 815-3581
Email: ziad.takla@heidtman.com

10. US Magnesium LLC                    Trade             $969,093
238 North 2200 West
Salt Lake City, UT 84116 USA
Name: Tom Kurilich
Tel: (801) 230-6434
Email: tkurilich@usmagnesium.com

11. Imperial Zinc Corp.                 Trade             $905,645
1031 E 103rd St
Chicago, IL 60628-3007 USA
Name: Aaron Stankewic
Tel: (312) 802-5006
Email: aaron@imperialzinc.com

12. Adams Thermal Systems               Trade             $903,011
47920 5th Street
Canton, SD 57013-5802 USA
Name: Todd Hirschkorn
Tel: (605) 764-1127
Email: thirschkorn@adamsthermal.com

13. Spectro Alloys Corporation          Trade             $862,162
P.O. Box 9201-02 BIN#13012
Minneapolis, MN 55480-9201 USA
Name: Gary Borner
Tel: (612) 804-5738
Email: gborner@spectroalloys.com

14. Worthington Industries              Trade             $748,085
11700 Worthington Drive
Taylor, MI 48180 USA
Name: Mike Andrzejewski
Tel: (216) 548-1438
Email: mike.andrzejewski@worthingtonindustries.com

15. GH Tool & Mold, Inc.                Trade             $715,320
28 Chamber Dr
Washington, MO 63090-5279 USA
Name: Charlie Bruder
Tel: (636) 390-2424
Email: charliebr@ghtool.com

16. Plex Systems Inc.                   Trade             $598,389
900 Tower Drive Suite 1400
Troy, MI 48098 USA
Name: Fred Hehl
Tel: (248) 221-3084
Email: fhehl@plex.com

17. Mill Steel                          Trade             $577,842
5116 36th SE P.O. Box 8827
Grand Rapids, MI 60677-1008
USA
Name: Jim Mcallister
Tel: (412) 916-9794
Email: jim.mcallister@millsteel.com

18. Metals USA                          Trade             $558,514
1070 W Liberty St
Wooster, OH 44691-0999 USA
Name: Kevin Rick
Tel: (937) 882-6354
Email: krice@metalsusa.com

19. Arcelormittal Kote Inc              Trade             $557,907
30755 Edison Road
New Carlisle, IN 46552 USA
Name: Amal Touma
Tel: (219) 399-7453
Email: amal.touma@arcelormittal.com

20. Arcelormittal                       Trade             $554,614
P.O. Box 248
Chesterton, IN 46304 USA
Name: Amal Touma
Tel: (216) 346-7916
Email: amal.touma@arcelormittal.com

21. Beck Aluminum                       Trade             $439,446
300 Allen Bradley Dr
Mayfield Heights, OH 44124-6131 USA
Name: Bryan Beck
Tel: (216) 533-8013
Email: bryan@beckalum.com

22. Powder Cote II Inc.                 Trade             $425,483
P.O. Box 368
Mt Clemens, MI 48046 USA
Name: Tom Salerno
Tel: (586) 463-7040
Email: tsalerno@powdercoteii.com

23. CT Metal Source Inc                 Trade             $407,418
9551 St Christine Street
Sylvania OH, 43560 USA
Name: Chad Crooks
Tel: (419) 779-6172
Email: ccrooks@ctmetalsource.com

24. Kenmac Metals Inc.                  Trade             $384,332
17901 Englewood Dr
Cleveland, OH 44130 USA
Name: Allyson Fridley
Tel: (440) 234-7500
Email: allyson.fridley@thyssenkrupp.com

25. Quality Mold & Engineering          Trade             $329,991
9070 First Street
Baroda, MI 49101 USA
Name: Todd Spearritt
Tel: (269) 422-2137
Email: tspearritt@quality-molds.com

26. US Steel Agent for Protec           Trade             $327,646
Protec Coating Co. 5000 CR 5
Leipsic OH, 45856-0085 USA
Name: Lorraine Rosenthal
Tel: (412) 433-4708
Email: calidad@protecto-qro.com

27. Welders & Presses Inc.              Trade             $316,088
1972 Brown Road
Chesterfield, MI 48326 USA
Name: Robert Kohler
Tel: (586) 948-4300
Email: rkohler@wpimfg.com

28. Serviacero Planos, S                Trade             $315,099
De RL De CV
Blvd Hermanos Aldama 4200
Ciudad Indutrail Leon
GTO 37490, Mexico
Name: Mucio Alvarez
Tel: (554) 880 8701
Email: mucio.alvarez@serviacero.com

29. Schaufler Tooling GMBH &            Trade             $301,016
Co.KG
Goethes Trasse 72
D 89150 Laichingen Baden-
Wurttemberg, 89150
Germany
Name: Marc Klapper
Tel: +49 (0)7333 9608-77
Email: marc.klapper@schaufler.de

30. North American Stainless            Trade             $299,438
2710 Momentum Place
Chicago, IL 60689 USA
Name: Joseph Bennet
Tel: (502) 347-6167
Email: jbennett@northamericanstainless.com

31. Crown Industrial Services Inc.      Trade             $297,605
P.O. Box 970197
Ypsilanti, MI 48197 USA
Name: Mark Beck
Tel: (517) 905-5318
Email: mbeck@crownindservices.com

32. Continental Aluminum LLC            Trade             $276,568
29201 Milford Rd
New Hudson, MI 48165-9741 USA
Name: Jose Kipper
Tel: (248) 904-8619
Email: jkipper@contalum.com

33. Resource Mfg                        Trade             $248,247
P.O. Box 102332
Atlanta, GA 30368-2332 USA
Name: Lisa Boland
Tel: (513) 391-1098
Email: lisa.boland@employbridge.com

34. Doral Steel - Division of Samuel    Trade             $245,613
1500 Coining Drive
Toledo, OH 43612 USA
Name: Jim Herman
Tel: (419) 470-7070
Email: jim.hermann@samuel.com

35. Monarch Steel Company               Trade             $239,700
29018 Network Place
Chicago, IL 60673-1290 USA
Name: Jamie Vilchek
Tel: (216) 533-0471
Email: jvilcheck@acihq.com

36. MRK Technologies                    Trade             $236,713
31390 Viking Parkway
Westlake, OH 44145 USA
Name: Terry Mcdonnell
Tel: (330) 428-3174
Email: tmcdonnell@mrktech.com

37. Hanson Mold, Div. of                Trade             $227,570
Hanson INTL
3500 Hollywood Rd.
St. Joseph, MI 49085 USA
Name: Heath Weich
Tel: (269) 429-5555
Email: hweich@hansonmold.com

38. Cana-Datum Moulds Ltd               Trade             $215,812
55 Goldthorne Avenue
Etobicoke, Ontario M8Z 5S7
Canada
Name: Rodrigo Merino
Tel: (416) 252-1212
Email: rodrigom@cana-datum.com

39. MSC Industrial Supply               Trade             $211,034
Company Inc.
P.O. Box 953635
St. Louis, MO 63195-3635 USA
Name: Michael Sanders
Tel: (717) 507-7894
Email: michael.sanders@mscdirect.com

40. Reliance Machine Company           Trade              $210,643
4605 S Walnut Street
Muncie, IN 47302 USA
Name: Rodney Scott
Tel: (765) 284-0151
Email: d.flynn@reliancemachineco.com

41. Anchor Bay Packaging Corp          Trade              $205,074
30905 23 Mile Road
New Baltimore, MI 48047 USA
Name: Colin Tripp
Tel: (586) 949-4040
Email: ctripp@anchorbaypackaging.com

42. Metokote Corp                      Trade              $201,681
1340 Neubrecht Road
Lima, OH 45801 USA
Name: David Luetzelschwab
Tel: (260) 432-6900
Email: luetzelschwab@ppg.com

43. Steel Summit Holdings Inc.         Trade              $184,895
1718 JP Hennessy Drive
Lavergne, TN 37086 USA
Name: Patti Jobe
Tel: (615) 641-8608
Email: patti.jobe@steelsummit.com

44. Combined Metals of Michigan        Trade              $183,400
317 Dino Drive
Ann Arbor, MI 48103 USA
Name: Tracee Crowley
Tel: (734) 424-1000
Email: traceec@combmet.com

45. Superior Aluminum Alloys           Trade              $182,726
14214 Edgerton Rd
New Haven, IN 46774 USA
Name: Patrick Carlin
Tel: (260) 437-1765
Email: pat.carlin@saalloys.com

46. 1 Source Design Ltd                Trade              $177,825
80 Elm Drive S
Wallaceburg, ON N8A 5E7
CAN
Name: Graham Tomlinson
Tel: (519) 627-6034
Email: grahamt@hazelcorp.ca

47. KMPG LLP                        Litigation       +Undetermined
Dept 0579
P.O. Box 120001
Dallas, TX 75312-0579 USA
Name: Talley Lambert
Tel: (404) 435-5230
Email: talleylambert@kpmg.com

48. Adient US, LLC                 Litigation        +Undetermined
49200 Halyard Drive
Plymouth, MI 48170 USA
Name: Michelle Stanfill
Tel: (731) 967-0271
Email: michelle.stanfill@adient.com

49. Ramzi Y. Hermiz                 Litigation       +Undetermined
15992 Cog Hill Drive
Northville, MI 48168 USA
Name: Ramzi Y. Hermiz
Tel: (248) 249-9200
Email: rhermiz@gmail.com

50. Internal Revenue Service       Litigation        +Undetermined
6450 Rockside Woods
Boulevard
Independence, OH 44131 USA
Name: Meso T. Hammoud
Tel: (313) 628-3136
Email: meso.t.hammoud@irscounsel.treas.gov


SKILLSOFT CORPORATION: MIREF NorthSight Objects to Disclosures
--------------------------------------------------------------
Landlord MIREF NorthSight, LLC, submitted a limited objection to
the adequacy of the Disclosure Statement for Amended Joint Chapter
11 Plan of Skillsoft Corporation and Its Affiliated Debtors.

The Landlord points out that the Amended Plan improperly seeks to
extend Debtors' time to assume or reject leases beyond
confirmation.

According to Landlord, while assumption of the Debtor's unexpired
leases of nonresidential real property can be effectuated though a
Chapter 11 plan of reorganization (11 U.S.C. Sec. 1123(b)(2)),
there is no authority for a reorganized debtor to assume or reject
leases following confirmation of a plan of reorganization.

Landlord asserts that the Debtors' proposed schedule and apparent
reservation of the ability to reject leases after confirmation of
its Amended Plan are at odds with the plain language of Bankruptcy
Code section 365(d)(4)(A), which limits the time to assume or
reject to "the date of entry of an order confirming a plan," not
some later date.

Attorneys for Landlord MIREF NorthSight, LLC:

     Karen C. Bifferato
     Kelly M. Conlan
     CONNOLLY GALLAGHER LLP
     1201 North Market Street, 20th Floor
     Wilmington, DE 19801
     Telephone: (302) 757-7300
     E-mail: kbifferato@connollygallagher.com
             kconlan@connollygallagher.com

            - and -

     Ivan M. Gold, Esq.
     ALLEN MATKINS LECK GAMBLE
     MALLORY & NATSIS LLP
     Three Embarcadero Center, 12th Floor
     San Francisco, CA 94111-4074
     Telephone: (415) 837-1515
     E-mail: igold@allenmatkins.com

                  About Skillsoft Corporation

Skillsoft -- http://www.skillsoft.com/-- delivers online learning,
training, and talent solutions to help organizations unleash their
edge. Leveraging immersive, engaging content, Skillsoft enables
organizations to unlock the potential in their best assets -- their
people -- and build teams with the skills they need for success.
Empowering millions of learners and counting, Skillsoft
democratizes learning through an intelligent learning experience
and a customized, learner-centric approach to skills development
with resources for Leadership Development, Business Skills,
Technology & Development, Digital Transformation, and Compliance.

SumTotal provides a unified, comprehensive Learning and Talent
Development suite that delivers measurable impact across the entire
employee lifecycle. With SumTotal, organizations can build a
culture of learning that is critical to growth, success, and
business sustainability. SumTotal's award-winning technology
provides talent acquisition, onboarding, learning management, and
talent management solutions across some of the most innovative,
complex and highly regulated industries, including technology,
airlines, financial services, healthcare, manufacturing, and
pharmaceuticals.

Skillsoft and SumTotal are partners to thousands of leading global
organizations, including many Fortune 500 companies. The company
features three award-winning systems that support learning,
performance and success: Skillsoft learning content, the Percipio
intelligent learning experience platform, and the SumTotal suite
for Talent Development, which offers measurable impact across the
entire employee lifecycle.

On June 14, 2020, Skillsoft Corp. and its affiliates sought Chapter
11 protection (Bankr. D. Del. Lead Case No. 20-11532).

The Debtors tapped Weil Gotshal & Manges LLP, as counsel; Richards
Layton & Finger, as co-counsel; Stikeman Elliott LLP, as special
Canadian counsel; William Fry, as Irish law advisor; FTI
Consulting, Inc., as financial advisor; Houlihan Lokey Capital,
Inc., as investment banker; AlixPartners, LLP, as financial
advisor; and Kurtzman Carson Consultants LLC, as administrative
advisor.


SKYWEST INC: Egan-Jones Lowers Sr. Unsecured Debt Ratings to B
--------------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by SkyWest Incorporated to B from B+. EJR also
downgraded the rating on commercial paper issued by the Company to
B from A3.

Headquartered in St. George, Utah, SkyWest Airlines is a leading
regional airline serving millions of North America travelers
monthly.



SOUTH COAST: Trustee Taps Braff Group as Investment Banker
----------------------------------------------------------
Thomas Casey, the Chapter 11 trustee for South Coast Behavioral
Health, Inc., seeks approval from the U.S. Bankruptcy Court for the
Central District of California to retain The Braff Group as its
investment banking advisor.

The Braff Group has agreed to provide services to the Trustee in
connection with the Trustee's efforts to locate a purchaser for,
negotiate, obtain Court approval of, and close a sale of the
principal assets of the Debtor as a going concern.

The Braff Group shall be paid a commission in cash via wire
transfer at the time of the closing equal to 7% of the Total
Economic Value of the Transaction, or $250,000, whichever is
greater.

The Braff Group does not hold or represent an interest adverse to
the estate and is a "disinterested person" within the meaning of 11
U.S.C. 101(14).

The firm can be reached through:

     Nancy Weisling, BS
     The Braff Group
     1665 Washington Group, Suite 3
     Pittsburg, PA 15228
     Phone: 888-922-5169
     Fax: 412-833-5733
     Email: nweisling@thebraffgroup.com

                About South Coast Behavioral Health

South Coast Behavioral Health, Inc. is a healthcare company that
specializes in the in-patient and outpatient treatment of addicts,
alcoholics, and persons dealing with mental health issues. It
offers a clinically supervised residential sub-acute detox
services, therapeutic and residential treatment centers, intensive
outpatient treatment services, and partial hospitalization
programs.  Visit https://www.scbh.com for more information.

South Coast Behavioral Health sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. C.D. Cal. Case No. 19-12375) on June
20, 2019.  At the time of the filing, Debtor disclosed assets of
between $1 million and $10 million and liabilities of the same
range. Judge Mark S. Wallace oversees the case.

The Debtor has tapped Nicastro & Associates, P.C. as its bankruptcy
counsel.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors in Debtor's case. The committee tapped Weiland Golden
Goodrich LLP as its legal counsel, and Bryars Tolleson Spires +
Whitton LLP as its financial advisor.

On Feb. 27, 2020, the U.S. Trustee appointed Thomas Casey as
Debtor's Chapter 11 trustee.  Mr. Casey has tapped Ringstad &
Sanders LLP as his bankruptcy counsel; Nicastro & Associates, PC
as
special counsel; and Joseph S. Yung & Co. as tax accountant.


SOUTHERN FOODS: Seeks to Hire ASK LLP as Special Counsel
--------------------------------------------------------
Southern Foods Group, LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Southern District of Texas to hire
ASK LLP as their special counsel.

Debtors need the firm's legal assistance to analyze, prosecute or
settle avoidance actions under Chapter 5 of the Bankruptcy Code.

The firm will be compensated as follows:

     1. ASK will receive compensation for avoidance claims
analysis, which is included as part of the contingency fee. The
analysis reflects the gross transfer totals as well as potential
defenses under Section 547 of the Bankruptcy Code.

     2. ASK will receive contingency fees as follows:

       (a) Pre-Suit. ASK shall earn legal fees on a contingency
basis of 15 percent of the cash value of any recoveries and the
cash equivalent value of any claim waiver obtained from a potential
defendant of an avoidance action after the firm issues a demand
letter, but prior to initiating an avoidance action proceeding
against such defendant.

       (b) Post Suit. ASK shall earn legal fees on a contingency
basis of 22.5 percent of the cash value of any recoveries and the
cash equivalent value of any claim waiver obtained in connection
with the settlement of any avoidance action after the firm
initiates such avoidance action proceeding but prior to obtaining a
judgment in connection therewith.

       (c) Post Judgment. ASK shall earn legal fees on a
contingency basis of 27.5 percent of the cash value of any
recoveries and the cash equivalent value of any claim waiver
obtained from an avoidance action defendant after the firm obtains
a judgment against such defendant.

Joseph Steinfield Jr., co-managing principal at ASK, disclosed in
court filings that the firm is a "disinterested person" within the
meaning of Bankruptcy Code Section 101(14).

The firm can be reached through:
   
     Joseph L. Steinfield, Jr., Esq.
     ASK LLP
     2600 Eagan Woods Drive, Suite 400
     St. Paul, MN 55121
     Telephone: (651) 406-9665
     Facsimile: (651) 406-9676
     Email: jsteinfield@askllp.com

                    About Southern Foods Group
                          dba Dean Foods

Southern Foods Group, LLC, which conducts business under the name
Dean Foods, is a food and beverage company and a processor and
direct-to-store distributor of fresh fluid milk and other dairy and
dairy case products in the United States.  

Southern Foods and its affiliates filed for bankruptcy protection
on Nov. 12, 2019 (Bankr. S.D. Texas, Lead Case No. 19-36313). The
petitions were signed by Gary Rahlfs, senior vice president and
chief financial officer. Judge David Jones presides over the
cases.

Debtors posted estimated assets and liabilities of $1 billion to
$10 billion.

Debtors have tapped David Polk & Wardell LLP as general bankruptcy
counsel, Norton Rose Fulbright US LLP as local counsel, Alvarez
Marsal as financial advisor, Evercore Group LLC as investment
banker, and Epiq Corporate Restructuring LLC as notice and claims
agent.

The Office of the U.S. Trustee appointed creditors to serve on the
official committee of unsecured creditors on Nov. 22, 2019.  The
committee is represented by Philip C. Dublin, Esq., at Akin Gump
Strauss Hauer & Feld LLP.


SOUTHERN LIVING: Unsecureds Will be Paid From Remaining Proceeds
----------------------------------------------------------------
Southern Living Of Burnsville NC, LLC, submitted an Amended Plan of
Reorganization.

The Plan deals with all property of Debtor and provides for
treatment of all Claims against Debtor and its property.

Class 1 Secured Claim of North State Bank is impaired.  The Allowed
Class 1 Secured Claim is fully allowed, without any defense,
offset, or counterclaim, all of which defenses, offsets, and
counterclaims, if any, are fully released and discharged.  The
Debtor will pay the Allowed Class 1 Secured Claim, in full on the
earlier of (i) Debtor's closing of the exit funding transaction
with AlphaRock Asset Management or (ii) Aug. 31, 2020.  Interest
will accrue on the principal balance of the Allowed Class 1 Secured
Claim at the rate of 8 percent per annum.

Class 3 General Unsecured Claims are impaired.  The Debtor will pay
the General Unsecured Creditors all remaining proceeds of the
Refinancing Transaction less (x) the Class 1 Secured Claim, (y) the
Class 2 IRS Tax Claim, and (z) all reasonable and customary closing
costs on the earlier of (i) the closing of the Refinancing
Transaction or (ii) August 31, 2020.

Class 4 interests will be canceled.  New stock in the Reorganized
Debtor will be issued 100% to Kenneth Mark Simons in exchange for a
cash infusion in the amount of $15,000.  Such payment will be used
to satisfy any administrative claims and support the general
operations of the Debtor.

On June 18, 2020, the Debtor's affiliate, S&S Senior Housing, LLC,
obtained the Commitment Letter from Refinancing Lender for the
Debtor.  As part of the Refinance, Refinancing Lender proposes to
provide sufficient funds for exit financing for all of the Debtor's
obligations under the Plan and for the Debtor to emerge from
Chapter 11 bankruptcy.

A full-text copy of the Amended Plan of Reorganization dated July
20, 2020, is available at https://tinyurl.com/y3jnbmw2 from
PacerMonitor.com at no charge.

Attorney for Debtor:

     Cameron M. McCord
     Jones & Walden, LLC
     699 Piedmont Ave, NE
     Atlanta, Georgia 30308
     Tel: (404) 564-9300

               About Southern Living for Seniors

Southern Living for Seniors of Burnsville NC, LLC, owns and
operates an assisted living facility.

Based in Dallas, Ga., Southern Living for Seniors of Burnsville NC,
LLC, filed a petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ga. Case No. 19-42896) on Dec. 14, 2019.  In the
petition signed by Kenneth Mark Simons, member and manager, the
Debtor was estimated to have up to $50,000 in assets and $1 million
to $10 million in liabilities.  Cameron M. McCord, Esq., at Jones &
Walden, LLC, is the Debtor's legal counsel.


SOUTHWESTERN ENERGY: Egan-Jones Lowers Sr. Unsecured Ratings to B-
------------------------------------------------------------------
Egan-Jones Ratings Company, on August 17, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Southwestern Energy Co to B- from B.

Headquartered in Houston, Texas, Southwestern Energy Company is an
independent energy company.



SPERLING RADIOLOGY: Unsecureds to Recover 2% to 42% in Plan
-----------------------------------------------------------
Sperling Radiology, P.C., P.A., d/b/a Sperling Prostate Center,
submitted an Amended Disclosure Statement.

Class 1 Allowed Secured Claim of TD Equipment Finance, Inc., is
impaired.  Class 1 consists of the Allowed Secured Claims of TD
Equipment Finance, Inc., in the approximate amount of $1,448,868.
The Class 1 Claimholder will be paid 100% of the Allowed Amount of
its Allowed Claims.  The Class 1 Claimholder will receive $150,000
from the Debtor's cash on hand on the Effective Date, and the
remaining amount of its debt, in the amount of $1,298,868
, shall carry interest at the rate of 4.0% per year, and shall be
repaid by the Reorganized Debtor in 60 equal monthly payments in
the amount of $23,920.00.

Class 2 Ascentium Capital, LLC, is impaired.  Class 2 consists of
the Allowed Secured Claims of Ascentium Capital, LLC in the
approximate amount of $287,069.  The Class 2 Claimholder will be
paid 100% of the Allowed Amount of its Allowed Claim.  The Class 2
Claimholder shall receive $150,000 from the Debtor's cash on hand
on the Effective Date, and the remaining amount of its debt, in the
amount of $137,069, will carry interest at the rate of 4.0% per
year, and shall be repaid by the Reorganized Debtor in 60 equal
monthly payments in the amount of $2,524.00.

Class 3 Allowed General Unsecured Claims may recover 2% to 42% of
their claims.  This Class includes the General Unsecured Claims of
Alan and Janet Rosenthal in the collective amount of $22,804,000
(which Claims are Disputed), but excludes the unsecured guaranty
claim of TD Bank, N.A. [POC #8-1] and the unsecured claim of
Insightec, which will continue to be guaranteed by the Reorganized
Debtor. If the Debtor prevails in its litigation with the
Rosenthals, the Debtor estimates that total Allowed General
Unsecured Claims will be approximately $963,000.  The holders of
the Class 3 Claims will receive, in full and final satisfaction,
settlement, release, extinguishment and discharge of such Claims,
their Pro Rata share of the Reorganized Debtor's projected
disposable income from its operations over a 3-5 year period of
time, to be paid semi-annually, up to a maximum amount of
$309,780.

Class 4 Equity is impaired.  Other than potentially retaining his
interest in the Reorganized Debtor, Dr. Sperling, as the holder of
the Allowed Equity Interests in the Debtor, will not be entitled to
receive any Distribution under the Plan on account of such Equity
Interests.

The sources of consideration for distributions under the Plan
include the Debtor's cash on hand as of the Effective Date, as well
the future disposable income of the Reorganized Debtor.

A full-text copy of the Amended Disclosure Statement dated July 20,
2020, is available at https://tinyurl.com/y66fo77f from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Philip J. Landau, Esq.
     Joshua B. Lanphear, Esq.
     SHRAIBERG, LANDAU & PAGE, P.A.
     2385 NW Executive Center Drive, Ste. 300
     Boca Raton, FL 33431
     Telephone: (561) 443-0800
     Facsimile: (561) 998-0047
     E-mail: plandau@slp.law
     E-mail: jlanphear@slp.law

                   About Sperling Radiology

Sperling Radiology P.C., P.A., is a privately held company in
Delray Beach, Fla., that offers radiology services.  Sperling
Radiology filed a voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Fla. Case No. 19-26480) on Dec.
10, 2019. In the petition signed by Sam Farbstein, chief operating
officer, the Debtor was estimated to have $1 million to $10 million
in both assets and liabilities.  Judge Mindy A. Mora oversees the
case. Philip J. Landau, Esq. at Shraiberg, Landau & Page, P.A., is
the Debtor's counsel.


SUGARLOAF HOLDINGS: Trustee Taps Rocky Mountain as Accountant
-------------------------------------------------------------
David L. Miller, as trustee of the Chapter 11 bankruptcy estate of
Sugarloaf Holdings, LLC, seeks approval from the U.S. Bankruptcy
Court for the District of Utah to hire Gil A. Miller and Rocky
Mountain Advisory, LLC, as his accountants and tax preparers.

The Trustee requires Rocky Mountain to:

     a. render accounting assistance in the preparation of monthly
operating reports required to be filed with the Court;

     b. render accounting assistance in the preparation of
financial reports required to be filed with the Court;

     c. prepare any necessary financial projections;

     d.  provide tax analysis and preparation; and

     e. advise the Trustee on any other financial matters that may
arise in connection with Debtor's case.

Rocky Mountain will charge Trustee for services on an hourly basis
in accordance with the hourly rates in effect at the time services
are rendered.

Rocky Mountain neither holds nor represents any interest adverse to
the Debtor's estate, according to court filings.

Rocky Mountain can be reached through:

     Gil A. Miller
     Rocky Mountain Advisory LLC
     215 South State Street, Suite 550
     Salt Lake City, UT 84111
     Phone: 801-428-1604
     Fax: 801-428-1612

                    About Sugarloaf Holdings

Sugarloaf Holdings, LLC -- http://sugarloafholdings.com/-- is a
privately-held company in Lehi, Utah, whose business consists of
farming and ranching operations.

Sugarloaf Holdings filed a Chapter 11 petition (Bankr. D. Utah Case
No. 18-27705) on Oct. 15, 2018.  In the petition signed by David J.
Gray, manager, the Debtor disclosed $21,067,619 in total assets and
$15,666,618 in total debt.  The case is assigned to Judge Kevin R.
Anderson.  The Debtor is represented by Parsons Behle & Latimer.


SUPERIOR AIR: Court Approves Disclosures and Plan
-------------------------------------------------
Judge Christopher S. Sontchi has order that the Combined Disclosure
Statement and Plan filed by Superior Air Charter, LLC is approved
on an interim basis as containing adequate information under
section 1125 for solicitation purposes.

The following milestone dates are approved:

   * Voting Deadline for the Combined Disclosure Statement and
Plan: August 27, 2020 at 4:00 p.m. ET

   * Combined Disclosure Statement and Plan Objection Deadline:
August 27, 2020 at 4:00 p.m. ET

   * Deadline to File Confirmation Brief and Supporting Evidence,
and Respond to Objections to the Combined Disclosure Statement and
Plan: August 31 at 4:00 p.m. ET

   * Deadline to File Voting Tabulations Affidavit: August 31, 2020
at 4:00 p.m. ET.

   * Combined Hearing: September 3, 2020 at 2:00 p.m. ET

Superior Air Charter, LLC and the Official Committee of Unsecured
Creditors jointly propose this Combined Disclosure Statement and
Plan.

Class 4 General Unsecured Claims totaling $8,500,000 may recover
2.3% to 15.0% of claims.  Holders of Allowed General Unsecured
Claims shall receive a pro rata distribution of the GUC Trust
Proceeds in full satisfaction of their Claims, which Claims shall
not be assumed by, and are extinguished and discharged against the
Reorganized Debtor.

Class 5 SuiteKey Claims totaling $49,500,000 are impaired.  Holders
of Allowed SuiteKey Claims will be given the option of electing to
be treated as a Class 4 General Unsecured Claim, entitling it to a
pro rata distribution of the GUC Trust Proceeds on the basis of the
amount of their Allowed SuiteKey Claim.  Alternatively, SuiteKey
Claimants may opt for treatment under Class 5, entitling them to
the following recovery: credits (the "Credits") to be used against
future flights hosted by Delux or its successor.  The Credits will
be the greater of (i) 15% of the allowed amount of a given SuiteKey
Claimant's Allowed SuiteKey claim or (ii) $3,025; provided, however
that any holder of a SuiteKey Claim Allowed in an amount less than
$3,025.00 shall have Credits equal to their entire Allowed SuiteKey
Claim.

Class 6 Subordinated Claims totaling $16,000,000 will not receive
any distributions under the Combined Disclosure Statement and
Plan.

Allowed Claims will be paid from the GUC Trust, subject to the
limitations and qualifications described herein, which shall be
funded solely from the DIP Commitment.

A full-text copy of the Combined Disclosure Statement and Plan
dated July 20, 2020, is available at https://tinyurl.com/y3wumapm
from PacerMonitor.com at no charge.

A full-text copy of the Order dated July 20, 2020, is available at
https://tinyurl.com/y548lnc7 from PacerMonitor.com at no charge.

Counsel to the Debtor:

     Evan T. Miller
     Daniel N. Brogan
     Gregory J. Flasser
     Sophie E. Macon
     BAYARD, P.A.
     600 N. King Street, Suite 400
     Wilmington, DE 19801
     Telephone: (302) 655-5000
     Facsimile: (302) 658-6395
     E-mail: emiller@bayardlaw.com
             dbrogan@bayardlaw.com
             gflasser@bayardlaw.com
             smacon@bayardlaw.com

Counsel to the Official Committee of Unsecured Creditors:

     David B. Stratton
     Evelyn J. Meltzer
     Marcy J. McLaughlin Smith
     TROUTMAN PEPPER HAMILTON SANDERS LLP
     Hercules Plaza
     1313 Market Street, Suite 5100
     Wilmington, DE 19899-1709
     E-mail: david.stratton@troutman.com
             evelyn.meltzer@troutman.com
             marcy.smith@troutman.com

                   About Superior Air Charter

Superior Air Charter, LLC -- https://www.jetsuite.com/ -- operates
charter air carrier JetSuite.  With its current headquarters in
Dallas, Texas, JetSuite was founded in 2006 by Alex Wilcox, Keith
Rabin, and Brian Coulter. It is one of the biggest operators of
private air services in the United States. It operates chartered
services with a fleet of Phenom 100 and Citation CJ3 aircraft and
offer subscription-based air travel services to passengers to
western United States, Canada, and Mexico.

Superior Air Charter sought Chapter 11 protection (Bankr. D. Del.
Case No. 20-11007) on April 28, 2020.  The Debtor was estimated to
have $1 million to $10 million in assets and $50 million to $100
million in liabilities.  The Debtor tapped Bayard, P.A., as
counsel; and Stretto as claims agent.

On May 12, 2020, The United States Trustee appointed an Official
Committee of Unsecured Creditors, comprised of (i) Netflix, Inc.,
(ii) Jet Support Services Inc., (iii) Joseph Nettemeyer, and (iv)
John Danahy.  Pepper Hamilton LLP serves as its counsel.




TOWN SPORTS: S&P Downgrades ICR to 'SD' on Missed Revolver Payment
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on U.S.-based
fitness club operator Town Sports International Holdings Inc. to
'SD'(selective default) from 'CC'. The rating on the company's
senior secured term loan remains 'CC'.

S&P lowered Town Sports' issuer credit rating to 'SD' for selective
default because the company did not pay its $14 million outstanding
revolver balance when due Aug. 14, 2020, yet the rating agency
assumes the company remains current on its term loan. Lenders have
the option to accelerate the maturity of outstanding term loan
balances (which were approximately $178 million as of December
2019), but the company has not disclosed whether lenders have done
so. In addition, S&P is also not aware of the company, nor has the
company disclosed, missing a term loan interest payment. As a
result, for purposes of these ratings actions, S&P assumes the
company is current on the term loan and S&P's rating on this debt
remains 'CC'. The company is seeking a forbearance agreement from
its lenders regarding accelerating the term loan, and if received
and the company otherwise remains current on the term loan, the
rating on the term loan would likely remain 'CC', at least until it
matures in November 2020. If the company does not achieve a
forbearance agreement and the term loan maturity is accelerated, or
the company otherwise fails to remain current on the term loan, S&P
would lower the issue-level rating to 'D'. S&P could also lower the
rating on the term loan to 'D' if the company fails to meet the
original terms of its commitment under this debt as part of a
larger restructuring effort."

Environmental, social, and governance (ESG) credit factors for this
credit rating change:   

-- Health and safety


TRI-POINT OIL: Unsec. Creditors to Get 0% Under Plan
----------------------------------------------------
Tri-Point Oil & Gas Production Systems, LLC, et al., submitted a
Combined Disclosure Statement and Joint Plan of Liquidation.

Under the Plan, the Holders of the ABL Claims are projected to
recover 6.25% -- they will receive all Liquidating Debtor Cash
until Class 3 ABL Claims are paid in full.  Holders of Class 4
Prepetition Term Loan Claims, and Class 5 General Unsecured Claims
will recover 0 percent.

The Plan constitutes a motion for the deemed consolidation of the
Debtors and their respective Estates solely for purposes of voting
on the Plan, confirming the Plan, and making distributions pursuant
to the Plan.

On the Effective Date, all assets of the Debtors and of the
Estates, including but not limited to (a) all Liquidating Debtor
Cash, (b) the Retained Causes of Action, (c) the Reserves and (d)
all remaining machinery, equipment, and tangible and intangible
property, shall be fully retained and vest in the Liquidating
Debtor, free and clear of all liens, claims and encumbrances,
except as otherwise provided in the Plan.

                        Employee Benefits

As of the Petition Date, Cigna Health and Life Insurance Company
and the Debtors were parties to an Administrative Services Only
Agreement ("Services Agreement") and a related Stop Loss Policy
(jointly with the Services Agreement, the "Employee Benefits
Agreements"). The Services Agreement allowed the Debtors to be
self-insured for their employee healthcare benefits plan ("Benefits
Plan"), with Cigna performing administrative functions.

Under the Services Agreement, Cigna processes medical,
pharmaceutical, and dental claims of Debtors' employees ("Employee
Healthcare Claims"), and causes the Employee Healthcare Claims that
are eligible for payment under the Benefits Plan ("Payable Claims")
to be funded through Debtors' segregated Benefits Plan bank account
at JPMorgan Chase Bank, N.A., account number XXXX3896 ("Plan Bank
Account").

The Debtors terminated the Employee Benefits Agreements effective
as of May 31, 2020 ("Termination Date"), elected to have Cigna
continue to process incoming Employee Healthcare Claims that were
incurred by eligible employees, but not submitted, processed and
paid prior to the Termination Date ("Run-Out Claims"), and will
fully fund the payment of Run-Out Claims.  Under the Services
Agreement, Cigna is obligated to process Run-Out Claims so long as
the Debtors meet their contractual obligations relating to Run-Out
Claims ("Run-Out Claims Obligations"), including the obligation to
pay run-out fees, and to fund the payment of Run-Out Claims.

Not later than July 31, 2020, the Debtors will pay final charges
and run-out fees of $17,894 to Cigna, and will irrevocably deposit
funds into the Plan Bank Account such that $100,000 is available to
fund the payment of Run-Out Claims.  Conditioned upon such payment
and deposit, Cigna will continue to process Run-Out Claims that are
received by Cigna prior to August 31, 2020 ("Run-Out Claims
Termination Date"), and will cause such Run-Out Claims that are
Payable Claims to be paid to the extent that a sufficient balance
remains in the Plan Bank Account to fund such payment, in
accordance with the terms of the ASO Agreement. Cigna shall not be
required to process Run-Out Claims received after the Run-Out
Claims Termination Date, or to cause the payment of any Payable
Claims to the extent that the balance of the Plan Bank Account is,
in the reasonable, good faith judgment of Cigna, insufficient to
fund the payment of such claims.

Not later than July 17, 2020, the Debtors will mail a written
notice to all former employees advising them of the Run-Out Claims
Termination Date.

If, at any time, Cigna, in its reasonable, good faith judgment,
deems there to be insufficient funds in the Plan Bank Account to
fund the continued payment of Payable Claims, Cigna shall cease
processing Run-Out Claims, and Cigna shall promptly provide the
Plan Agent, or a designee whose name and contact information have
been provided in writing to Cigna, with written notice of such
insufficiency, and the amount reasonably expected by Cigna to be
necessary to fund the payment of remaining Run-Out Claims
("Supplemental Funding Amount").  If the Supplemental Funding
Amount is not deposited into the Pan Bank Account within five (5)
business days of such notice, then the date of such notice shall be
deemed the Run-Out Claims Termination Date.

The Liquidating Debtor shall maintain the Plan Bank Account until
at least 45 days following the Run-Out Claims Termination Date. Not
later than 45 days following the Run-Out Claims Termination Date,
the Plan Agent shall take action necessary to transfer any balance
remaining in the Plan Bank Account, less any outstanding check
liability, to a bank account designated by the Plan Agent, and
Cigna shall cooperate as necessary to facilitate that transfer.

Provided that Cigna has completed its obligations hereunder,
Cigna's responsibilities under the Employee Benefits Agreements
shall be deemed fully performed as of the Run-Out Claims
Termination Date, and Cigna will be deemed released from any
liability, including liability under 11 U.S.C. Sec. 547, 548, 549
and 550, arising from or relating to the Employee Benefits
Agreements.

A full-text copy of the Combined Disclosure Statement and Joint
Plan of Liquidation dated July 20, 2020, is available at
https://tinyurl.com/y5ete2ks from PacerMonitor.com at no charge.

Counsel to the Debtors:

     Joshua W. Wolfshohl
     Aaron J. Power
     PORTER HEDGES LLP
     1000 Main Street, 36th Floor
     Houston, Texas 77002
     Telephone: (713) 226-6600
     Facsimile: (713) 226-6628
     E-mail: jwolfshohl@porterhedges.com
             apower@porterhedges.com

                      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, they provide services including
training, on-site service, testing services, and aftermarket
maintenance and repair. They 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 CEO Jeffrey Martini, 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.

The 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.


TRILOGY INTERNATIONAL: Bolivian Unit Commences $24.2M Bond Offering
-------------------------------------------------------------------
Trilogy International Partners Inc.'s Bolivia subsidiary, Empresa
de Telecomunicaciones Nuevatel (PCS de Bolivia) S.A. has commenced
an offering of bonds in the aggregate principal amount of up to
US$24.2 million.

NuevaTel's bond offering consists of two series of bonds, both to
be denominated in Bolivianos.  Series A, in a principal amount of
up to approximately US$9.7 milliom, will bear interest at the rate
of 5.8%, with principal repayment beginning 41 months after
issuance and a maturity date of 5 years after issuance.  Series B,
in a principal amount of up to approximately US$14.5 million, will
bear interest at the rate of 6.5%, with principal repayment
beginning 60 months after issuance and a maturity date of 8 years
after issuance.  NuevaTel will use the net proceeds of the offering
to repay existing indebtedness of approximately US$11.8 million,
which matures within the next year, as well as for capital
expenditures.  The bonds will be secured with certain sources of
NuevaTel cash flows and will be tradeable on the Bolivian Stock
Exchange.  The bonds contain certain financial covenants including
a debt service ratio.  The debt service ratio will be applicable
starting with the first quarter of 2022.  The bonds have no
recourse to TIP Inc. or its subsidiaries other than Nuevatel;
further, TIP Inc. and its subsidiaries other than Nuevatel have no
obligations related to the new bonds.  Nuevatel has received
commitments for approximately $19.5 million of the bond offering,
including all of Series A.  The bond offering will be open through
Oct. 31, 2020.

                    About Trilogy International

Trilogy International Partners Inc. (TSX:TRL) is the parent company
of Trilogy International Partners LLC, a wireless and fixed
broadband telecommunications operator formed by wireless industry
veterans John Stanton, Theresa Gillespie and Brad Horwitz.
Trilogy's founders have an exceptional track record of successfully
buying, building, launching and operating communication businesses
in 15 international markets and the United States.

As of Dec. 31, 2019, Trilogy had US$838.63 million in total assets,
US$846.42 million in total liabilities, and a total shareholders'
deficit of US$7.79 million.

                         *   *   *

As reported by the TCR on June 15, 2020, Fitch Ratings downgraded
the Long-Term Issuer Default Ratings (IDRs) for Trilogy
International Partners, LLC and Trilogy International Partners,
Inc. to 'CCC+' from 'B-'.  The downgrades reflect Fitch's view is
that Trilogy's financial profile has weakened with expectations for
limited liquidity headroom and higher financial leverage.

In May 2020, Moody's Investors Service downgraded the corporate
family rating of Trilogy International Partners LLC to Caa1 from
B2.  Moody's said these downgrades are the result of expected weak
revenue and EBITDA growth in Bolivia, rising debt leverage,
weakening margins, the potential for rising bad debt trends due to
COVID-19 stalling operational momentum at New Zealand and
negatively impacting cash flow, and weakening liquidity.


UPGRADE LABS: Hires Knobbe Martens as Special Counsel
-----------------------------------------------------
Upgrade Labs Inc. received approval from the U.S. Bankruptcy Court
for the Central District of California to employ Knobbe, Martens,
Olson & Bear, LLP as its special counsel.

The firm will provide Debtor with legal advice on matters related
to intellectual property.

Knobbe Martens will be paid a retainer of $10,000 by Debtor.

Ali Razai, Esq., a partner at Knobbe Martens, disclosed in court
filings that neither he nor his firm has any connection with
Debtor, creditors or any "party in interest."

The firm can be reached through:

     Ali S. Razai, Esq.
     Knobbe, Martens, Olson & Bear, LLP
     2040 Main Street, 14th Floor
     Irvine, CA 92614
     Tel: 949-760-0404
     Fax: 949-760-9502

                         About Upgrade Labs

Upgrade Labs Inc. owns and operates Bulletproof Cafe, a biohacking
and recovery facility and the brainchild of Dave Asprey. Its
cutting-edge technologies center
around helping patients recover, detoxify and boost their immune
systems.  Visit https://upgradelabs.com for more information.

Upgrade Labs sought Chapter 11 protection (Bankr. C.D. Cal. Case
No. 20-15422) on June 16, 2020.  Upgrade Labs President Miranda
Cameron signed the petition.  At the time of the filing, Debtor
disclosed total assets of $4,250,091 and total liabilities of
$3,980,146.  Judge Sheri Bluebond oversees the case.

Debtor has tapped Goe Forsythe & Hodges LLP as its legal counsel
and Armory Consulting Company as its financial advisor.


VIA AIRLINES: Court Approves Plan & Disclosure Statement
--------------------------------------------------------
Judge Karen S. Jennemann has ordered that the Disclosure Statement
filed by Via Airlines, Inc., is approved.

The Compromise Motion is granted and the compromise set forth
therein is approved.

The Final Plan is confirmed.

A Post-Confirmation Status Conference has been scheduled before the
Honorable Karen S. Jennemann for Sept. 8, 2020 at 2:45 p.m., at the
United States Bankruptcy Court, 400 W. Washington Street, 6th
Floor, Courtroom A, Orlando, Florida 32801.

Via Airlines submitted a Final Plan of Reorganization.

Class 1 Allowed Secured Claim of Bank of America, N.A., is
impaired.  The Class 1 Claim is secured by a first priority lien on
the Debtor's Personal Property.  BOA will receive one of the
following options: (1) receipt of the collateral securing BOA's
Class 1 Secured Claim as the indubitable equivalent of its Claim;
or (2) a lump sum payment of $100,000 paid on the Effective Date.

Class 2 Allowed Secured Claim of IberiaBank is impaired.  The Class
2 Claim is secured by a second priority lien on the Debtor's
Personal Property.  Iberia will retain its lien on the Debtor's
Personal Property to the same extent, validity and priority as
existed on the Petition Date, and shall receive stay relief to
pursue its in rem rights with respect to the Personal Property
securing its Class 2 Claim.

Class 2(c) Allowed Secured Claim of Precision Aviation Group, Inc.,
is impaired.  Class 2(c) consists of the Allowed Secured Claim of
Precision Aviation Group, Inc., which Claim is secured by a
possessory lien on aircraft parts owned by the Debtor.  Precision
shall retain its possessory lien on the aircraft parts owned by the
Debtor to the same extent, validity and priority as of the Petition
Date, and shall receive stay relief to pursue its in rem rights
with respect to the Personal Property securing its Allowed Class
2(c) Claim.

Class 3 General Unsecured Claims are impaired.  Class 3 consists of
the all Allowed Unsecured Claims in the Debtor's Bankruptcy Case.
Class 3 Holders will become beneficiaries of the Litigation Trust
and shall receive, on the later of: (i) the Effective Date; (ii)
the date all Claim Objections are resolved; or (iii) the date all
Causes of Action are fully resolved by Final Order of the
Bankruptcy Court, 100% of the net proceeds recovered by the
Litigation Trust, paid pro rata, after all costs and expenses of
the Litigation Trust, including without limitation, the costs and
expenses of the Trustee and counsel to the Litigation Trust, if
any.

Class 4 Equity Interests are impaired.  On the Effective Date, all
currently issued and outstanding Equity Interests in the Debtor
shall be extinguished and 100% of the Interests in the Reorganized
Debtor shall be vested in the Plan Sponsor, or its designated
affiliate, in return for the Plan Consideration provided by the
Plan Sponsor.

The Plan will be implemented utilizing funding provided by the Plan
Sponsor.

A full-text copy of the Final Plan of Reorganization dated July 20,
2020, is available at https://tinyurl.com/y4eo4ekw from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     JUSTIN M. LUNA, ESQ.
     FRANK M. WOLFF, ESQ.
     DANIEL A. VELASQUEZ, ESQ.
     LATHAM, LUNA, EDEN & BEAUDINE, LLP
     111 N. MAGNOLIA AVE., SUITE 1400
     ORLANDO, FLORIDA 32801

                      About Via Airlines

Via Airlines, Inc., is a domestic regional airline offering
scheduled service across the United States.  Via Airlines sought
Chapter 11 protection (Bankr. M.D. Fla. Case No. 19-06589) on Oct.
8, 2019.  The Debtor was estimated to have $10 million to $50
million in assets and liabilities as of the bankruptcy filing.
Judge Karen S. Jennemann oversees the case.  Latham, Luna, Eden &
Beaudine, LLP, is the Debtor's legal counsel.


WASHINGTON PRIME: Fitch Lowers LT Issuer Default Rating to CC
-------------------------------------------------------------
Fitch Ratings has downgraded the ratings of Washington Prime Group,
Inc. and its operating partnership, Washington Prime Group, L.P.,
including the Long-Term Issuer Default Ratings, to 'CC' from
'CCC+'.

The rating actions include the downgrade of WPG's senior unsecured
bonds to 'CC'/'RR4' from 'B-'/'RR3', and the downgrade of the
company's secured revolving credit facility and term loans to
'CCC'/'RR2' from 'B-'/'RR3'. The improved recovery ratings for the
secured revolver and term loans and the weaker recovery rating for
the unsecured bonds reflect the recent credit facility amendments
that included collateralization of 75% of the $1.3 billion
aggregate facility.

Fitch has also removed the Rating Watch Positive on the revolver
and term loans and the Rating Watch Negative on the unsecured bonds
and preferred stock as part of these rating actions.

The 'CC' IDRs reflect Fitch's expectation that an event of default
or an exchange/restructuring of existing debt is probable within 12
months.

The downgrade also reflects Fitch's belief that deteriorating
operating performance of WPG's mall assets will challenge the
company's ability to remain in compliance with existing bond
covenants, specifically the unencumbered asset coverage maintenance
covenant. Operating performance weakness and capital access
limitations have severely restricted the company's ability to
navigate retailer tenant stress. Fitch expects WPG's property-level
fundamentals will remain pressured by coronavirus-accelerated store
closures and bankruptcies of non-performing retailers.

WPG's weakened cash flow profile has been hampered further by the
material non-payment of rent. WPG collected 44% of 2Q20 rent (38%
mall; 61% open air) and 71% of July rent (66.5% mall; 85.2% open
air). The improvement into 3Q20 thus far is a positive trend, but
the non-payment of approximately 30% of rent owed is significant
for a company whose pre-pandemic liquidity and capital availability
already required triaging of maintenance and redevelopment
investment. The expected increase in the rate of store closures in
combination with minimal capital availability will exacerbate the
loss of competitive positioning for WPG's assets.

WPG required waivers from its bank lenders to avoid breaching
covenants due to significant declines in 2Q20 EBITDA capitalized in
the leverage calculations. As Fitch anticipated, WPG's bank lenders
received collateral as a condition of providing the necessary
waivers, thus securing 75% of the $1.3 billion credit facility with
$130 million in property EBITDA. The collateral can be released
subsequent to the end of 2Q21, subject to conditions including, but
not limited to, a leverage ratio of the secured portion of credit
facility to appraised borrowing base value, covenant compliance,
and minimum cash and equivalents of $100 million.

Fitch is concerned that the post-waiver unencumbered pool includes
a diluted grouping of assets, for which the likelihood of a rapid
decline is high in the currently challenged operating environment.
Fitch viewed the largely unencumbered open-air portfolio as the
last substantial source of external capital the company could draw
upon to support its investment needs. Fitch believes greater
scrutiny and rising performance hurdles for any retail-based
lending has eliminated any remaining capital access afforded the
company prior to the pandemic.

KEY RATING DRIVERS

Eroding Cash Flows: Fitch expects WPG's operating performance to
deteriorate further in the near term. Operating performance has
been diminished by negative retailer trends, specifically
department store anchor closures and bankruptcies within the
company's mall portfolio that have induced incremental occupancy
and rental income losses through co-tenancy clauses. Retailers
undergoing liquidation sales are expected to drive even greater
competitive discounting during the upcoming holiday season to
maximize recoverable value, which could result in another
substantial swath of bankruptcy activity entering January 2021.

Weak Relative Capital Access: WPG's access to capital has been
limited to its bank revolving credit facility which was effectively
fully drawn during 2Q20. Fitch believed the company's open-air
unencumbered pool had material value, but the pool post-waiver is
unlikely to garner significant interest from third-party capital.
Lenders are not expected to extend capital to retail-based real
estate without a significant grocery component or other essential
use.

The company does have some runway prior to the maturity of its
credit facility in December 2022, but Fitch anticipates the
deterioration in the operating portfolio is likely to result in a
debt exchange or bankruptcy event prior to that maturity. Fitch is
specifically monitoring the company's ability to remain in
compliance with its lone bond maintenance covenant, unencumbered
asset coverage, through 1Q21 as the calculation is on a trailing
12-month basis and will include the severely depressed 2Q20 and
3Q20 reporting periods.

Recovery Ratings: Fitch's recovery analysis assumes WPG would be
considered a going-concern in bankruptcy and the company would be
reorganized rather than liquidated. Fitch determines a
post-reorganization NOI produced by the following three segments of
operating real estate to determine the recoverable value
attributable to the associated debt obligations: 1) Newly
encumbered NOI (75% of credit facility); 2) Asset-level encumbered
NOI (mortgage debt); 3) Remaining unencumbered NOI (25% of credit
facility, unsecured bond and deficiency claims).

Stressed capitalization rates are individually applied to the
post-reorganization NOI produced by each asset type (Tier I malls,
Tier II/noncore malls, Open Air) to determine the estimated
recoverable value of each segment of the operating real estate
portfolio. The capitalization rates are based on views on asset
quality and current market conditions plus an additional stress to
reflect further downside risk in the real estate portfolio. The
stressed cap rates applied to each asset tier are as follows: Tier
I malls, 20.0%, Tier II and noncore malls, 30.4%, Open-Air centers,
11.0%.

Restricted cash and mortgage escrows are added to gross recoverable
value of mortgaged assets. Discounted book value of equity in UJV
interests and discounted construction in progress assets are added
to gross recoverable value of unencumbered assets. Administrative
costs of 10% are taken from each subset of gross recoverable value
before being applied to the outstanding debt balance.

Fitch assumes that WPG's $650 million revolving credit facility is
fully drawn in a bankruptcy scenario, and includes that amount in
the claim's waterfall. Any amount not recovered by the secured
credit facility claim is considered a deficiency claim and added to
existing unsecured claims to share in the net recoverable value of
the unencumbered portfolio and non-operating assets on a pro rata
basis.

The distribution of value yields a recovery ranked in the 'RR2'
category for the senior secured revolver and terms loans based on
Fitch's expectation of recovery for the obligations in the 71%-90%
range, the 'RR4' category for the senior unsecured bonds based on
recovery in the 31%-50% range, and the 'RR6' category for the
preferred stock based on recovery in the 0%-10% range. Under
Fitch's Recovery Criteria, these recoveries result in notching two
levels above the IDR for the secured revolver and term loans to
'CCC', notching level with the IDR for the unsecured bond at 'CC'
and notching one level below the IDR to 'C' for the preferred
stock.

DERIVATION SUMMARY

WPG's relative levels of occupancy, SSNOI growth, leasing spreads
and tenant sales productivity in its consolidated mall portfolio
are considerably weaker than Simon Property Group (SPG;
A/Negative). WPG's open air retail assets have generally performed
well based on reported occupancy levels and SSNOI growth.

Fitch estimates WPG's contingent liquidity, as measured by
unencumbered asset coverage of net unsecured debt, at 0.7x compared
to SPG's in the mid- to high-2x. WPG exhibited some capital access
prior to the pandemic, but Fitch believes that the company now has
very limited options to access external capital following the
collateralization of its credit facility. SPG has exhibited
market-leading capital access through-the-cycle to both the bond
and equity markets.

KEY ASSUMPTIONS

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

  - Annual SSNOI growth in the negative 4%-10% range for FY20-FY21
(Tier I and Open-Air assets) with weakness accelerating in FY21 as
activation of cotenancy clauses ramps up significantly with the
closures of department stores in the 2H20 into FY21 (e.g. Macy's,
JC Penney);

  - Tier II and noncore assets generate approximately $40 million
in NOI on annualized basis. Fitch assumes that the NOI generation
is halved in FY20 due to tenant failure and inability to pay.
Deed-in-lieu foreclosures (asset givebacks) then account for
approximately $15 million in lost NOI in FY21-FY22. The remaining
$5 million in NOI is run off in FY23 as these assets close
permanently;

  - Deed-in-lieu transactions of $120 million in FY21 and $100
million in FY22 (consistent with NOI run off discussed for Tier II
and noncore assets);

  - Annual recurring capex of approximately $40 million in FY20 and
$50 per annum in FY21-FY23. Reduced from $60 million per annum
expectations prior to pandemic given cash flow constraints;

  - Annual (re)development spend of $60 million for FY20 and $25
million per annum in FY21-FY23. The weighted average initial yield
on cost for projects is estimated at 6%. Prior to pandemic Fitch
had anticipated approximately $100 million in annual redevelopment
spend at initial yields of 7%-8%;

  - Total asset sales (outparcels) of approximately $35 million in
FY20, $20 million in FY21, $15 million in FY22, and $10 million in
FY23;

  - Mortgage refinancing requires partial principal reduction in
many cases as lending is more heavily scrutinized;

  - No further dividend payments in FY20 beyond $28 million payment
in 1Q20. Fitch includes same level of dividend payments in
FY21-FY23 but notes that this level could be higher/lower depending
on taxable income levels and implications on REIT distribution
requirements.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

  -- Significant reduction in refinancing risk due to improved
liquidity.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

  -- A default or start of a default-like process.

LIQUIDITY AND DEBT STRUCTURE

Fitch estimates WPG's base case liquidity coverage at 0.7x through
the end of 2021. WPG's credit facility amendment requires a minimum
cash balance on hand of $65 million, inclusive of the company's
share of unconsolidated joint venture cash, limiting the
flexibility of its cash balance that stood at more than $144
million as of June 30, 2020. Remaining availability under its $650
million revolver is just $3 million.

Capital expenditures have become non-discretionary as the company
combats the loss of competitive positioning of its asset base, and
these costs will demand the vast majority of the company's
deteriorating operating cash flow. Fitch has removed from the
calculation maturing mortgage debt for assets it believes the
company will hand over to lenders, but the remaining maturing
mortgage debt is expected to require some form of capital
commitment or principal paydown to extend the maturity even in
short-term increments, such as 12-month extensions.

Fitch defines liquidity coverage as sources of liquidity divided by
uses of liquidity. Sources include unrestricted cash, availability
under revolving credit facilities, and retained cash flow from
operating activities after dividends. Uses include pro rata debt
maturities, expected recurring capital expenditures and expected
(re)development costs.

ESG CONSIDERATIONS

The highest level of ESG credit relevance, if present, is a score
of 3. This means ESG issues are credit-neutral or have only a
minimal credit impact on the entity(ies), either due to their
nature or to the way in which they are being managed by the
entity(ies).


ZERO ENERGY: Hires Lanphier LLP as Accountant
---------------------------------------------
Zero Energy Aviation, LLC, seeks authority from the U.S. Bankruptcy
Court for the District of Colorado to employ Lanphier LLP as its
accountant.

Lanphier LLP will assist the Debtor in preparing the financial
disclosures required by the United States Trustee’s Office and/or
under the Bankruptcy Code, including the Small Business Balance
Sheet, Small Business Statement of Operations, Small Business Cash
Flow, tax returns, monthly operating reports, and any financial
projections necessary for inclusion in a Chapter 11 Plan or
Disclosure
Statement.

Lanphier LLP's hourly rates are:

      Brittany Lanphier, Partner    $300
      Managers - $200, and Staff    $125

Lanphier LLP does not hold or represent any interest adverse to the
Debtor and the bankruptcy estate, and is a "disinterested person"
as that term is defined in 11 U.S.C. § 101(14) of the Bankruptcy
Code, according to court filings.

The firm can be reached through:

     Brittany Lanphier, CPA
     Lanphier LLP
     621 17th Street, Suite 2400
     Denver, CO 80202
     Phone: 720-961-0310
     Email: info@lanphiercpa.com

                   About Zero Energy Aviation

Zero Energy Aviation, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. D. Colo. Case No. 20-15279) on Aug. 5, 2020, disclosing
under $1 million in both assets and liabilities.  The Debtor is
represented by GOFF & GOFF, LLC.


[*] Distress in Health Care Industry Grew in 2nd Qtr. 2020
----------------------------------------------------------
As the country continues to grapple with how to handle the
coronavirus outbreak, the first signs of COVID-19's economic impact
are beginning. As detailed in the newest Polsinelli-TrBK Distress
Indices Report, both the overall economic distress and distress in
the health care industry grew in the second quarter of 2020,
leading many to believe a volatile economy could linger much longer
than originally expected.

Just eight months in, 2020 has proven to be an unpredictable year.
Congress has passed new legislation and created new programs aimed
at fighting the financial impact of the pandemic and shutdown,
including the CARES Act, the Families First Coronavirus Response
Act and the Paycheck Protection Program. With new updates and
changes coming almost weekly, it's become nearly impossible for
business leaders to keep up, let alone strategize for the future.

"Between PPP loans, unplanned layoffs and furloughs, incredibly
high unemployment rates and an impending election, it's difficult
for anyone to predict what the economy will do the rest of 2020,"
said Polsinelli shareholder Jeremy Johnson, a bankruptcy and
restructuring attorney and co-author of the report. "Companies
should focus on being proactive, communicating with key
constituencies, managing cash flow and observing corporate
formalities."

The report, released today by Am Law 100 firm Polsinelli, also
highlights the continued distress in the health care industry.
Although some hospitals and preventive care clinics recently saw a
short-term surge in revenue because of the virus, those serving the
at-risk senior population -- including senior living communities
and home health companies -- are on the opposite end of the
spectrum and will be burdened with added costs, not to mention
potential litigation.

"From what we've seen in the second quarter, I expect health care
filings to continue to accelerate in a post-coronavirus world,
especially in the senior care, senior living and skilled nursing
fields," Johnson said. "It will be more difficult for skilled
nursing facilities or independent senior living communities to
market to new residents and patients. The impact of the virus will
last much longer in those industries."

The Polsinelli-TrBK Distress Indices are the backbone of a
quarterly research report series that uses Chapter 11 filing data
-- bankruptcies with more than $1 million in assets -- as a proxy
for measuring financial distress in the overall U.S. economy and
breakdowns of distress specifically in the real estate and health
care services sectors. It is the only current measurement that
tracks both Main Street and Wall Street statistics.

Other significant updates in the report include:

The Chapter 11 Distress Research Index was 68.50 for the second
quarter of 2020. The Chapter 11 Index increased just over 14 points
since the last quarter. Compared with the same period one year ago,
the Index has increased over 17 points and compared with the
benchmark period of the fourth quarter of 2010, it is down
approximately 31 points.

The Real Estate Distress Research Index was 30.25 for the second
quarter of 2020. The Real Estate Index decreased less than 1 point
since the last quarter. Compared with the same period one year ago,
the Index has increased over 6 points and compared with the
benchmark period of the fourth quarter of 2010, it is down
approximately 70 points.

The Health Care Services Distress Research Index was 510.00 for the
second quarter of 2020. The Health Care Index increased more than
276 points since the last quarter. Compared with the same period
one year ago, the Index has increased 85 points and compared with
the benchmark period of the fourth quarter of 2010, it is up 410
points. This Index has exceeded the benchmark score for the last 18
quarters and continues to track significantly higher than the other
indices.

The Polsinelli-TrBK Distress Indices track the increase or decrease
in all Chapter 11 filings with more than $1 million in assets since
the fourth quarter of 2010. Unlike the public markets, the
Polsinelli-TrBK Distress Indices include both public and private
companies, creating a broader economic view and one that may show
developing trends on Main Street before they appear on Wall
Street.

To access the full report, graphs and all past analysis, visit
www.distressindex.com.

                        About Polsinelli

Polsinelli is an Am Law 100 firm with 900 attorneys in 21 offices
nationwide. Recognized by legal research firm BTI Consulting as one
of the top firms for excellent client service and client
relationships, the firm's attorneys provide value through practical
legal counsel infused with business insight, and focus on health
care, financial services, real estate, intellectual property,
middle-market corporate, labor and employment and business
litigation. Polsinelli PC, Polsinelli LLP in California.



[*] Robbin Itkin Joins Sklar Kirsh's Bankruptcy Practice
--------------------------------------------------------
Sklar Kirsh LLP on Aug. 26 added to its Bankruptcy practice Partner
Robbin Itkin, a Chambers USA-ranked, West Coast bankruptcy and
restructuring specialist who has successfully restructured billions
of dollars of debt in out-of-court restructurings and in chapter 11
bankruptcy cases.

"Robbin is a welcome addition to our bankruptcy practice at a time
when so many businesses can benefit from her expertise," said Sklar
Kirsh Co-Founding Partner Jeff Sklar. "Robbin is an asset to both
healthy companies and those in financial distress. She draws on
years of experience representing prominent individuals, startups
and established entities to provide creative strategies and sound
advice."

A prolific speaker and mediator, Ms. Itkin said she is thrilled to
join a team that shares her client-first philosophy. "Sklar Kirsh
attorneys are smart, client-friendly professionals who hail from
the largest law firms. The firm delivers significant value to its
clients by combining sophistication with very competitive rates,
which is particularly important in these challenging times," said
Ms. Itkin.

"We're elated to expand our bankruptcy and restructuring team with
the quality and depth of experience -- and stellar reputation --
that Robbin brings to the table," said Sklar Kirsh Partner Justin
Goldstein, who chairs the firm's Litigation Group. "Combining
Robbin's practice with our existing bankruptcy team of Ian
Landsberg and Kelly Frazier positions our firm to undertake even
larger and more sophisticated bankruptcy and insolvency matters."

Ms. Itkin represents debtors, creditors', equity and bondholders'
committees, purchasers and trustees in corporate restructurings and
bankruptcies in many industries, including real estate,
entertainment, sports, retail, transportation, manufacturing, and
hospitality, and advises high-profile individuals and entities in
out-of-court workouts and financial transactions. She addresses
clients' needs at all stages of a business's lifecycle. She has
been involved in notable bankruptcy cases, including Chrysler LLC,
Lehman Brothers, the landmark Hollywood Roosevelt Hotel and the Los
Angeles Dodgers. Additionally, she has represented leading talent
in the Relativity Media and AOG Entertainment cases, among other
matters.

Los Angeles Magazine consistently has recognized Ms. Itkin as one
of Southern California's top 50 women attorneys and top 100
lawyers, she has received Martindale-Hubbell's AV Preeminent Status
and is the recipient of prestigious professional honors for her
legal and mediation skills.

During the previous recession in 2008, Ms. Itkin was featured in
the The New York Times and quoted for emphasizing that her work as
a debt-restructuring specialist requires empathy. More recently,
the Wall Street Journal profiled her in her role as the chapter 11
trustee in the bankruptcy cases of entities formerly controlled by
yoga guru Bikram Choudhury.

Sklar Kirsh LLP -- http://www.SklarKirsh.com-- is a boutique law
firm that provides sophisticated and expert advice in the areas of
corporate, real estate, bankruptcy and entertainment law as well as
commercial, real estate and entertainment litigation.



[*] Theron Morrison Featured in Top 100 Attorneys of 2020 Magazine
------------------------------------------------------------------
Attorney Theron Morrison of Morrison Law Group, Utah's only
statewide bankruptcy and debt defense law firm, was one of only
five attorneys in Utah selected to appear in the upcoming issue of
The Top 100 Attorneys of 2020.

As founding attorney for Morrison Law Group and one of the top five
attorneys in Utah, Morrison leads the state's largest bankruptcy
and consumer protection law firm with debt relief services related
to chapter 7 and chapter 13 bankruptcy, workouts, delinquent taxes,
loan modifications, short sales, student loans, and defending
Utahans against illegal collection. Morrison Law Group has served
more than 20,000 Utah families since its founding in 2004.

Top 100 Magazine candidates are selected utilizing proprietary
software, which employs an algorithm to search a variety of online
resources -- including social media, blog posts, peer reviews, and
Google indices -- for industry-specific terms and keywords. Once
the software has compiled a preliminary list of qualified
candidates, the selections are analyzed manually by Top 100
Magazine staff to make the final selections. The magazine also
accepts nominations through their website and social media
channels.

Mr. Morrison holds a bachelor's degree in criminal justice and
criminology from Metropolitan State University of Denver and earned
his juris doctor degree from Willamette University College of Law.
He has served as the Weber County Bar Association president as well
as president of the National Consumer Bankruptcy Council, an
affiliation of some of the nation's largest bankruptcy firms. The
National Consumer Bankruptcy Council honored Morrison as "National
Bankruptcy Attorney of the Year" in 2015.

The Morrison Law Group is Utah's only statewide consumer law firm
with a focus on debt relief services, including bankruptcy, student
loan debt, short sales, taxes, and creditor harassment. The firm
has offices in Logan, Ogden, Sandy, and St. George.

For more information, visit morlg.com.



[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                               Total
                                              Share-      Total
                                   Total    Holders'    Working
                                  Assets      Equity    Capital
  Company         Ticker            ($MM)       ($MM)      ($MM)
  -------         ------          ------    --------    -------
ABSOLUTE SOFTWRE  ALSWF US         130.2       (43.1)     (16.9)
ABSOLUTE SOFTWRE  ABT CN           130.2       (43.1)     (16.9)
ABSOLUTE SOFTWRE  OU1 GR           130.2       (43.1)     (16.9)
ABSOLUTE SOFTWRE  ABT2EUR EU       130.2       (43.1)     (16.9)
ACCELERATE DIAGN  AXDX US          114.8       (37.0)      92.4
ACCELERATE DIAGN  1A8 GR           114.8       (37.0)      92.4
ACCELERATE DIAGN  AXDX* MM         114.8       (37.0)      92.4
ACCOLADE INC      ACCD US          120.5       (33.5)      21.4
ADAPTHEALTH CORP  AHCO US          739.3        (6.8)       6.5
AGENUS INC        AGEN US          185.8      (199.0)     (37.5)
AGENUS INC        AJ81 GR          185.8      (199.0)     (37.5)
AGENUS INC        AJ81 QT          185.8      (199.0)     (37.5)
AGENUS INC        AJ81 TH          185.8      (199.0)     (37.5)
AGENUS INC        AGENEUR EU       185.8      (199.0)     (37.5)
AGENUS INC        AJ81 GZ          185.8      (199.0)     (37.5)
AGENUS INC        AJ81 SW          185.8      (199.0)     (37.5)
AMC ENTERTAINMEN  AMC US        11,271.6    (1,575.4)  (1,031.5)
AMC ENTERTAINMEN  AH9 GR        11,271.6    (1,575.4)  (1,031.5)
AMC ENTERTAINMEN  AMC* MM       11,271.6    (1,575.4)  (1,031.5)
AMC ENTERTAINMEN  AH9 TH        11,271.6    (1,575.4)  (1,031.5)
AMC ENTERTAINMEN  AH9 QT        11,271.6    (1,575.4)  (1,031.5)
AMC ENTERTAINMEN  AMC4EUR EU    11,271.6    (1,575.4)  (1,031.5)
AMER RESTAUR-LP   ICTPU US          33.5        (4.0)      (6.2)
AMERICA'S CAR-MA  CRMT US          699.0      (246.9)     477.0
AMERICA'S CAR-MA  HC9 GR           699.0      (246.9)     477.0
AMERICA'S CAR-MA  CRMTEUR EU       699.0      (246.9)     477.0
AMERICAN AIR-BDR  AALL34 BZ     64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  A1G QT        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  A1G GZ        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  A1G GR        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  AAL* MM       64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  AAL US        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  A1G TH        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  AAL11EUR EU   64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  AAL AV        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  AAL TE        64,544.0    (3,169.0)  (4,211.0)
AMERICAN AIRLINE  A1G SW        64,544.0    (3,169.0)  (4,211.0)
AMYRIS INC        AMRS US          267.7       (59.6)      61.7
APACHE CORP       APA* MM       12,999.0       (44.0)     (52.0)
APACHE CORP       APA TH        12,999.0       (44.0)     (52.0)
APACHE CORP       APA1 SW       12,999.0       (44.0)     (52.0)
APACHE CORP       APAEUR EU     12,999.0       (44.0)     (52.0)
APACHE CORP       APA QT        12,999.0       (44.0)     (52.0)
APACHE CORP       APA GZ        12,999.0       (44.0)     (52.0)
APACHE CORP       APA GR        12,999.0       (44.0)     (52.0)
APACHE CORP       APA US        12,999.0       (44.0)     (52.0)
APACHE CORP- BDR  A1PA34 BZ     12,999.0       (44.0)     (52.0)
AQUESTIVE THERAP  AQST US           63.5       (21.4)      29.0
ARYA SCIENCES AC  ARYBU US           -           -          -
ARYA SCIENCES-A   ARYB US            -           -          -
AUDIOEYE INC      AEYE US           10.0        (0.5)      (1.9)
AURANIA RESOURCE  ARU CN             4.4        (0.5)      (0.6)
AUTOZONE INC      AZO US        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZ5 GR        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZ5 TH        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZOEUR EU     12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZ5 QT        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZ5 GZ        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZO AV        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZ5 TE        12,902.1    (1,632.7)    (371.1)
AUTOZONE INC      AZO* MM       12,902.1    (1,632.7)    (371.1)
AVID TECHNOLOGY   AVID US          265.4      (156.5)      24.4
AVID TECHNOLOGY   AVD GR           265.4      (156.5)      24.4
AVIS BUD-CEDEAR   CAR AR        21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CAR US        21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CAR2EUR EU    21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CUCA QT       21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CAR* MM       21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CUCA TH       21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CUCA GR       21,690.0      (153.0)     137.0
AVIS BUDGET GROU  CUCA SW       21,690.0      (153.0)     137.0
B RILEY PRINCIPA  BMRG/U US        177.5       177.4        0.7
B. RILEY PRINC-A  BMRG US          177.5       177.4        0.7
BIGCOMMERCE-1     BIGC US           82.0       (36.2)      25.5
BIGCOMMERCE-1     BI1 GR            82.0       (36.2)      25.5
BIGCOMMERCE-1     BI1 GZ            82.0       (36.2)      25.5
BIGCOMMERCE-1     BI1 TH            82.0       (36.2)      25.5
BIGCOMMERCE-1     BIGCEUR EU        82.0       (36.2)      25.5
BIGCOMMERCE-1     BI1 QT            82.0       (36.2)      25.5
BIOHAVEN PHARMAC  BHVN US          424.3       (35.5)     196.1
BIOHAVEN PHARMAC  2VN GR           424.3       (35.5)     196.1
BIOHAVEN PHARMAC  BHVNEUR EU       424.3       (35.5)     196.1
BIOHAVEN PHARMAC  2VN TH           424.3       (35.5)     196.1
BLOOM ENERGY C-A  1ZB GZ         1,277.5      (250.5)     137.1
BLOOM ENERGY C-A  BE US          1,277.5      (250.5)     137.1
BLOOM ENERGY C-A  1ZB GR         1,277.5      (250.5)     137.1
BLOOM ENERGY C-A  BE1EUR EU      1,277.5      (250.5)     137.1
BLOOM ENERGY C-A  1ZB QT         1,277.5      (250.5)     137.1
BLOOM ENERGY C-A  1ZB TH         1,277.5      (250.5)     137.1
BLUE BIRD CORP    BLBD US          390.1       (61.9)      39.3
BLUE BIRD CORP    4RB GR           390.1       (61.9)      39.3
BLUE BIRD CORP    BLBDEUR EU       390.1       (61.9)      39.3
BLUE BIRD CORP    4RB GZ           390.1       (61.9)      39.3
BLUELINX HOLDING  FZG1 GR          999.1       (18.2)     416.8
BLUELINX HOLDING  BXC US           999.1       (18.2)     416.8
BLUELINX HOLDING  BXCEUR EU        999.1       (18.2)     416.8
BOEING CO-BDR     BOEI34 BZ    162,872.0   (11,382.0)  37,795.0
BOEING CO-CED     BA AR        162,872.0   (11,382.0)  37,795.0
BOEING CO-CED     BAD AR       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BCO GR       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BAEUR EU     162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA EU        162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BOE LN       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA US        162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BCO TH       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BOEI BB      162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA SW        162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA* MM       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA TE        162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BCO QT       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BAUSD SW     162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BCO GZ       162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA CI        162,872.0   (11,382.0)  37,795.0
BOEING CO/THE     BA AV        162,872.0   (11,382.0)  37,795.0
BOMBARDIER INC-B  BBDBN MM      23,478.0    (6,526.0)  (1,944.0)
BRINKER INTL      BKJ GR         2,356.0      (479.1)    (273.5)
BRINKER INTL      EAT US         2,356.0      (479.1)    (273.5)
BRINKER INTL      BKJ TH         2,356.0      (479.1)    (273.5)
BRINKER INTL      BKJ QT         2,356.0      (479.1)    (273.5)
BRINKER INTL      EAT2EUR EU     2,356.0      (479.1)    (273.5)
BRP INC/CA-SUB V  B15A GR        4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  DOOO US        4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  DOO CN         4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  DOOEUR EU      4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  B15A GZ        4,240.0      (666.0)     759.8
CADIZ INC         CDZI US           70.9       (24.2)       2.1
CADIZ INC         2ZC GR            70.9       (24.2)       2.1
CADIZ INC         CDZIEUR EU        70.9       (24.2)       2.1
CAMPING WORLD-A   CWH US         3,264.6       (69.9)     474.7
CAMPING WORLD-A   CWHEUR EU      3,264.6       (69.9)     474.7
CAMPING WORLD-A   C83 GR         3,264.6       (69.9)     474.7
CAMPING WORLD-A   C83 TH         3,264.6       (69.9)     474.7
CAMPING WORLD-A   C83 QT         3,264.6       (69.9)     474.7
CARERX CORP       CHHHF US         151.8        (1.6)      (6.7)
CARERX CORP       CRRX CN          151.8        (1.6)      (6.7)
CDK GLOBAL INC    C2G TH         2,854.1      (580.7)     158.8
CDK GLOBAL INC    CDKEUR EU      2,854.1      (580.7)     158.8
CDK GLOBAL INC    C2G GR         2,854.1      (580.7)     158.8
CDK GLOBAL INC    C2G QT         2,854.1      (580.7)     158.8
CDK GLOBAL INC    CDK US         2,854.1      (580.7)     158.8
CDK GLOBAL INC    CDK* MM        2,854.1      (580.7)     158.8
CEDAR FAIR LP     FUN US         2,657.5      (411.9)     183.8
CENGAGE LEARNING  CNGO US        2,645.9      (180.3)      94.7
CHEWY INC- CL A   CHWY US        1,123.4      (396.5)    (482.0)
CHOICE HOTELS     CZH GR         1,686.0       (42.8)     305.7
CHOICE HOTELS     CHH US         1,686.0       (42.8)     305.7
CINCINNATI BELL   CBB US         2,594.2      (204.6)     (97.3)
CINCINNATI BELL   CIB1 GR        2,594.2      (204.6)     (97.3)
CINCINNATI BELL   CBBEUR EU      2,594.2      (204.6)     (97.3)
CITRIX SYS BDR    C1TX34 BZ      4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTX TH         4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTXSEUR EU     4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTX QT         4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTXS* MM       4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTX GZ         4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTXS US        4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTX GR         4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTXS AV        4,548.1       (93.6)    (306.6)
CITRIX SYSTEMS    CTXS TE        4,548.1       (93.6)    (306.6)
CLOVIS ONCOLOGY   C6O GR           628.2       (97.4)     210.3
CLOVIS ONCOLOGY   CLVS US          628.2       (97.4)     210.3
CLOVIS ONCOLOGY   C6O QT           628.2       (97.4)     210.3
CLOVIS ONCOLOGY   CLVSEUR EU       628.2       (97.4)     210.3
CLOVIS ONCOLOGY   C6O TH           628.2       (97.4)     210.3
COGENT COMMUNICA  CCOI US        1,005.4      (235.6)     397.1
COGENT COMMUNICA  OGM1 GR        1,005.4      (235.6)     397.1
COGENT COMMUNICA  CCOIEUR EU     1,005.4      (235.6)     397.1
COGENT COMMUNICA  CCOI* MM       1,005.4      (235.6)     397.1
COMMUNITY HEALTH  CYH US        16,415.0    (1,563.0)     991.0
COMMUNITY HEALTH  CG5 GR        16,415.0    (1,563.0)     991.0
COMMUNITY HEALTH  CG5 QT        16,415.0    (1,563.0)     991.0
COMMUNITY HEALTH  CYH1EUR EU    16,415.0    (1,563.0)     991.0
COMMUNITY HEALTH  CG5 TH        16,415.0    (1,563.0)     991.0
CYTODYN INC       CYDY US           50.5        (2.5)      (7.7)
CYTOKINETICS INC  KK3A GR          232.5       (78.1)     196.3
CYTOKINETICS INC  CYTK US          232.5       (78.1)     196.3
CYTOKINETICS INC  KK3A QT          232.5       (78.1)     196.3
CYTOKINETICS INC  CYTKEUR EU       232.5       (78.1)     196.3
CYTOKINETICS INC  KK3A TH          232.5       (78.1)     196.3
DELEK LOGISTICS   DKL US           973.7       (78.3)      25.5
DENNY'S CORP      DENN US          468.7      (217.5)     (13.7)
DENNY'S CORP      DE8 TH           468.7      (217.5)     (13.7)
DENNY'S CORP      DE8 GR           468.7      (217.5)     (13.7)
DENNY'S CORP      DENNEUR EU       468.7      (217.5)     (13.7)
DIEBOLD NIXDORF   DBD QT         3,721.1      (708.5)     367.5
DIEBOLD NIXDORF   DBDEUR EU      3,721.1      (708.5)     367.5
DIEBOLD NIXDORF   DBD TH         3,721.1      (708.5)     367.5
DIEBOLD NIXDORF   DBD SW         3,721.1      (708.5)     367.5
DIEBOLD NIXDORF   DBD GR         3,721.1      (708.5)     367.5
DIEBOLD NIXDORF   DBD US         3,721.1      (708.5)     367.5
DINE BRANDS GLOB  IHP TH         2,043.3      (368.6)     185.3
DINE BRANDS GLOB  DIN US         2,043.3      (368.6)     185.3
DINE BRANDS GLOB  IHP GR         2,043.3      (368.6)     185.3
DOMINO'S PIZZA    DPZ US         1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    EZV GR         1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    EZV QT         1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    EZV GZ         1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    EZV TH         1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    DPZEUR EU      1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    DPZ AV         1,581.7    (3,282.9)     467.2
DOMINO'S PIZZA    DPZ* MM        1,581.7    (3,282.9)     467.2
DOMO INC- CL B    DOMO US          197.2       (64.0)       1.1
DOMO INC- CL B    1ON GR           197.2       (64.0)       1.1
DOMO INC- CL B    DOMOEUR EU       197.2       (64.0)       1.1
DOMO INC- CL B    1ON GZ           197.2       (64.0)       1.1
DOMO INC- CL B    1ON TH           197.2       (64.0)       1.1
DRAFTKINGS INC-A  8DEA TH        2,516.1     2,191.3    1,181.1
DRAFTKINGS INC-A  8DEA QT        2,516.1     2,191.3    1,181.1
DRAFTKINGS INC-A  8DEA GZ        2,516.1     2,191.3    1,181.1
DRAFTKINGS INC-A  DKNG US        2,516.1     2,191.3    1,181.1
DRAFTKINGS INC-A  8DEA GR        2,516.1     2,191.3    1,181.1
DRAFTKINGS INC-A  DKNG1EUR EU    2,516.1     2,191.3    1,181.1
DRAFTKINGS INC-A  DKNG* MM       2,516.1     2,191.3    1,181.1
DUNKIN' BRANDS G  2DB GR         3,829.3      (587.7)     319.4
DUNKIN' BRANDS G  2DB TH         3,829.3      (587.7)     319.4
DUNKIN' BRANDS G  DNKN US        3,829.3      (587.7)     319.4
DUNKIN' BRANDS G  2DB QT         3,829.3      (587.7)     319.4
DUNKIN' BRANDS G  DNKNEUR EU     3,829.3      (587.7)     319.4
DUNKIN' BRANDS G  2DB GZ         3,829.3      (587.7)     319.4
DYE & DURHAM LTD  DND CN             -           -          -
ECOARK HOLDINGS   ZEST US           27.8        (2.7)     (21.8)
EMISPHERE TECH    EMIS US            5.2      (155.3)      (1.4)
EVERI HOLDINGS I  EVRI US        1,484.1       (18.8)     108.3
EVERI HOLDINGS I  G2C GR         1,484.1       (18.8)     108.3
EVERI HOLDINGS I  G2C TH         1,484.1       (18.8)     108.3
EVERI HOLDINGS I  EVRIEUR EU     1,484.1       (18.8)     108.3
FATHOM HOLDINGS   FTHM US            -           -          -
FRONTDOOR IN      FTDR US        1,361.0      (125.0)     161.0
FRONTDOOR IN      3I5 GR         1,361.0      (125.0)     161.0
FRONTDOOR IN      FTDREUR EU     1,361.0      (125.0)     161.0
GLOBALSCAPE INC   GSB US            40.6       (28.7)      (3.0)
GODADDY INC-A     GDDY US        6,092.1      (254.5)  (1,667.8)
GODADDY INC-A     38D GR         6,092.1      (254.5)  (1,667.8)
GODADDY INC-A     38D QT         6,092.1      (254.5)  (1,667.8)
GODADDY INC-A     38D TH         6,092.1      (254.5)  (1,667.8)
GODADDY INC-A     GDDY* MM       6,092.1      (254.5)  (1,667.8)
GOGO INC          GOGO US        1,064.8      (569.0)      98.9
GOGO INC          G0G QT         1,064.8      (569.0)      98.9
GOGO INC          G0G GR         1,064.8      (569.0)      98.9
GOGO INC          G0G SW         1,064.8      (569.0)      98.9
GOGO INC          G0G TH         1,064.8      (569.0)      98.9
GOGO INC          GOGOEUR EU     1,064.8      (569.0)      98.9
GOLDEN STAR RES   GS51 GR          381.3       (21.9)     (31.0)
GOLDEN STAR RES   GSC CN           381.3       (21.9)     (31.0)
GOLDEN STAR RES   GSS US           381.3       (21.9)     (31.0)
GOLDEN STAR RES   GS51 QT          381.3       (21.9)     (31.0)
GOLDEN STAR RES   GSC1EUR EU       381.3       (21.9)     (31.0)
GOLDEN STAR RES   GS51 GZ          381.3       (21.9)     (31.0)
GOOSEHEAD INSU-A  2OX GR           142.6       (17.2)      60.0
GOOSEHEAD INSU-A  GSHDEUR EU       142.6       (17.2)      60.0
GOOSEHEAD INSU-A  GSHD US          142.6       (17.2)      60.0
GORES HOLDINGS I  GHIVU US         426.9       411.8        0.6
GORES HOLDINGS-A  GHIV US          426.9       411.8        0.6
GRAFTECH INTERNA  G6G GZ         1,533.4      (574.7)     482.8
GRAFTECH INTERNA  EAF US         1,533.4      (574.7)     482.8
GRAFTECH INTERNA  G6G TH         1,533.4      (574.7)     482.8
GRAFTECH INTERNA  G6G GR         1,533.4      (574.7)     482.8
GRAFTECH INTERNA  EAFEUR EU      1,533.4      (574.7)     482.8
GRAFTECH INTERNA  G6G QT         1,533.4      (574.7)     482.8
GREEN PLAINS PAR  GPP US           105.3       (69.2)     (36.9)
GREENPOWER MOTOR  GPV CN            18.7        (1.7)       1.1
GREENPOWER MOTOR  GP US             18.7        (1.7)       1.1
GREENPOWER MOTOR  GRT GR            18.7        (1.7)       1.1
GREENPOWER MOTOR  GPVEUR EU         18.7        (1.7)       1.1
GREENPOWER MOTOR  GRT GZ            18.7        (1.7)       1.1
GREENSKY INC-A    GSKY US        1,326.8      (196.9)     645.3
HARMONY BIOSCIE   HRMY US          163.1       (49.7)      74.0
HERBALIFE NUTRIT  HOO GR         3,567.4      (264.8)   1,304.9
HERBALIFE NUTRIT  HLF US         3,567.4      (264.8)   1,304.9
HERBALIFE NUTRIT  HLFEUR EU      3,567.4      (264.8)   1,304.9
HERBALIFE NUTRIT  HOO QT         3,567.4      (264.8)   1,304.9
HERBALIFE NUTRIT  HOO GZ         3,567.4      (264.8)   1,304.9
HERBALIFE NUTRIT  HOO TH         3,567.4      (264.8)   1,304.9
HEWLETT-CEDEAR    HPQ AR        34,244.0    (1,986.0)  (4,757.0)
HEWLETT-CEDEAR    HPQD AR       34,244.0    (1,986.0)  (4,757.0)
HEWLETT-CEDEAR    HPQC AR       34,244.0    (1,986.0)  (4,757.0)
HILTON WORLDWIDE  HLT US        17,126.0    (1,291.0)   2,129.0
HILTON WORLDWIDE  HLTEUR EU     17,126.0    (1,291.0)   2,129.0
HILTON WORLDWIDE  HI91 TH       17,126.0    (1,291.0)   2,129.0
HILTON WORLDWIDE  HI91 GR       17,126.0    (1,291.0)   2,129.0
HILTON WORLDWIDE  HLTW AV       17,126.0    (1,291.0)   2,129.0
HILTON WORLDWIDE  HLT* MM       17,126.0    (1,291.0)   2,129.0
HILTON WORLDWIDE  HI91 TE       17,126.0    (1,291.0)   2,129.0
HOME DEPOT - BDR  HOME34 BZ     63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HD TE         63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HD US         63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HDI TH        63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HDI GR        63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HD* MM        63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HD SW         63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HDEUR EU      63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HDI QT        63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HDUSD SW      63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HDI GZ        63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HD CI         63,349.0      (414.0)   7,162.0
HOME DEPOT INC    0R1G LN       63,349.0      (414.0)   7,162.0
HOME DEPOT INC    HD AV         63,349.0      (414.0)   7,162.0
HOME DEPOT-CED    HDD AR        63,349.0      (414.0)   7,162.0
HOME DEPOT-CED    HDC AR        63,349.0      (414.0)   7,162.0
HOME DEPOT-CED    HD AR         63,349.0      (414.0)   7,162.0
HORIZON GLOBAL    HZN US           436.8       (26.1)      95.0
HOVNANIAN ENT-A   HOV US         1,905.6      (495.1)     879.8
HOVNANIAN ENT-A   HO3A GR        1,905.6      (495.1)     879.8
HOVNANIAN ENT-A   HOVEUR EU      1,905.6      (495.1)     879.8
HP COMPANY-BDR    HPQB34 BZ     34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQ TE        34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQ US        34,244.0    (1,986.0)  (4,757.0)
HP INC            7HP TH        34,244.0    (1,986.0)  (4,757.0)
HP INC            7HP GR        34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQ SW        34,244.0    (1,986.0)  (4,757.0)
HP INC            7HP QT        34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQUSD SW     34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQEUR EU     34,244.0    (1,986.0)  (4,757.0)
HP INC            7HP GZ        34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQ CI        34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQ* MM       34,244.0    (1,986.0)  (4,757.0)
HP INC            HPQ AV        34,244.0    (1,986.0)  (4,757.0)
IAA INC           IAA US         2,273.5       (67.4)     292.9
IAA INC           3NI GR         2,273.5       (67.4)     292.9
IAA INC           IAA-WEUR EU    2,273.5       (67.4)     292.9
IMMUNOGEN INC     IMU TH           269.7       (24.5)     150.5
IMMUNOGEN INC     IMGN US          269.7       (24.5)     150.5
IMMUNOGEN INC     IMU GR           269.7       (24.5)     150.5
IMMUNOGEN INC     IMU GZ           269.7       (24.5)     150.5
IMMUNOGEN INC     IMU QT           269.7       (24.5)     150.5
IMMUNOGEN INC     IMGNEUR EU       269.7       (24.5)     150.5
IMMUNOGEN INC     IMGN* MM         269.7       (24.5)     150.5
INHIBRX INC       INBX US           21.3       (67.0)     (21.0)
INSEEGO CORP      INSG US          211.9       (41.9)      46.8
INSEEGO CORP      INO GR           211.9       (41.9)      46.8
INSEEGO CORP      INSGEUR EU       211.9       (41.9)      46.8
INSEEGO CORP      INO TH           211.9       (41.9)      46.8
INSEEGO CORP      INO QT           211.9       (41.9)      46.8
INSEEGO CORP      INO GZ           211.9       (41.9)      46.8
INTERCEPT PHARMA  I4P QT           637.5       (78.8)     443.1
INTERCEPT PHARMA  I4P TH           637.5       (78.8)     443.1
INTERCEPT PHARMA  ICPT US          637.5       (78.8)     443.1
INTERCEPT PHARMA  I4P GR           637.5       (78.8)     443.1
INTERCEPT PHARMA  ICPT* MM         637.5       (78.8)     443.1
IRONWOOD PHARMAC  I76 GR           443.5       (36.9)     347.6
IRONWOOD PHARMAC  I76 TH           443.5       (36.9)     347.6
IRONWOOD PHARMAC  IRWD US          443.5       (36.9)     347.6
IRONWOOD PHARMAC  I76 QT           443.5       (36.9)     347.6
IRONWOOD PHARMAC  IRWDEUR EU       443.5       (36.9)     347.6
J.C. PENNEY CO    JCP* MM        8,467.0       (59.0)     669.0
JACK IN THE BOX   JBX GR         1,886.7      (827.0)     (42.7)
JACK IN THE BOX   JACK US        1,886.7      (827.0)     (42.7)
JACK IN THE BOX   JACK1EUR EU    1,886.7      (827.0)     (42.7)
JACK IN THE BOX   JBX GZ         1,886.7      (827.0)     (42.7)
JACK IN THE BOX   JBX QT         1,886.7      (827.0)     (42.7)
JOSEMARIA RESOUR  JOSE SS           15.7       (38.0)     (49.1)
JOSEMARIA RESOUR  NGQSEK EU         15.7       (38.0)     (49.1)
JOSEMARIA RESOUR  JOSES EB          15.7       (38.0)     (49.1)
JOSEMARIA RESOUR  JOSES IX          15.7       (38.0)     (49.1)
JOSEMARIA RESOUR  JOSES I2          15.7       (38.0)     (49.1)
KONTOOR BRAND     KTB US         1,572.8       (44.9)     589.1
KONTOOR BRAND     3KO GR         1,572.8       (44.9)     589.1
KONTOOR BRAND     3KO TH         1,572.8       (44.9)     589.1
KONTOOR BRAND     KTBEUR EU      1,572.8       (44.9)     589.1
KONTOOR BRAND     3KO QT         1,572.8       (44.9)     589.1
KONTOOR BRAND     3KO GZ         1,572.8       (44.9)     589.1
L BRANDS INC      LB US         10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LTD TH        10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LBEUR EU      10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LB* MM        10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LTD GR        10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LTD QT        10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LTD SW        10,879.6    (1,903.5)   1,072.2
L BRANDS INC      LBRA AV       10,879.6    (1,903.5)   1,072.2
L BRANDS INC-BDR  LBRN34 BZ     10,879.6    (1,903.5)   1,072.2
LENNOX INTL INC   LII US         2,124.3      (228.9)     280.7
LENNOX INTL INC   LXI GR         2,124.3      (228.9)     280.7
LENNOX INTL INC   LII1EUR EU     2,124.3      (228.9)     280.7
LENNOX INTL INC   LII* MM        2,124.3      (228.9)     280.7
LENNOX INTL INC   LXI TH         2,124.3      (228.9)     280.7
MADISON SQUARE G  MSGS US        1,233.8      (203.4)    (162.0)
MADISON SQUARE G  MS8 GR         1,233.8      (203.4)    (162.0)
MADISON SQUARE G  MSG1EUR EU     1,233.8      (203.4)    (162.0)
MARRIOTT - BDR    M1TT34 BZ     25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAQ GR        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAR US        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAQ TH        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAQ QT        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAREUR EU     25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAQ GZ        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAQ SW        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAR AV        25,680.0       (79.0)  (2,005.0)
MARRIOTT INTL-A   MAR TE        25,680.0       (79.0)  (2,005.0)
MCDONALD'S CORP   TCXMCD AU     49,938.9    (9,463.1)    (636.7)
MCDONALDS - BDR   MCDC34 BZ     49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MDO TH        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCD US        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCD SW        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MDO GR        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCD* MM       49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCD TE        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MDO QT        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCDUSD SW     49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCDEUR EU     49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MDO GZ        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCD CI        49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    0R16 LN       49,938.9    (9,463.1)    (636.7)
MCDONALDS CORP    MCD AV        49,938.9    (9,463.1)    (636.7)
MCDONALDS-CEDEAR  MCD AR        49,938.9    (9,463.1)    (636.7)
MCDONALDS-CEDEAR  MCDC AR       49,938.9    (9,463.1)    (636.7)
MCDONALDS-CEDEAR  MCDD AR       49,938.9    (9,463.1)    (636.7)
MERCER PARK BR-A  MRCQF US         411.4        (9.5)       2.9
MERCER PARK BR-A  BRND/A/U CN      411.4        (9.5)       2.9
MICHAELS COS INC  MIK US         4,307.6    (1,515.4)     347.9
MICHAELS COS INC  MIM GR         4,307.6    (1,515.4)     347.9
MICHAELS COS INC  MIKEUR EU      4,307.6    (1,515.4)     347.9
MIGOM GLOBAL COR  MGOM US            0.0        (0.0)      (0.0)
MILESTONE MEDICA  MMD PW             0.7       (15.4)     (15.5)
MILESTONE MEDICA  MMDPLN EU          0.7       (15.4)     (15.5)
MONEYGRAM INTERN  MGI US         4,417.8      (268.5)    (122.3)
MOTOROLA SOL-BDR  M1SI34 BZ     10,374.0      (815.0)     606.0
MOTOROLA SOL-CED  MSI AR        10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MOT TE        10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MSI US        10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MTLA TH       10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MTLA QT       10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MSI1EUR EU    10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MTLA GZ       10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MOSI AV       10,374.0      (815.0)     606.0
MOTOROLA SOLUTIO  MTLA GR       10,374.0      (815.0)     606.0
MSCI INC          3HM GR         4,187.4      (310.9)   1,064.9
MSCI INC          MSCI US        4,187.4      (310.9)   1,064.9
MSCI INC          3HM QT         4,187.4      (310.9)   1,064.9
MSCI INC          3HM GZ         4,187.4      (310.9)   1,064.9
MSCI INC          3HM SW         4,187.4      (310.9)   1,064.9
MSCI INC          MSCI* MM       4,187.4      (310.9)   1,064.9
MSCI INC-BDR      M1SC34 BZ      4,187.4      (310.9)   1,064.9
MSG NETWORKS- A   MSGN US          850.8      (552.8)     258.6
MSG NETWORKS- A   1M4 QT           850.8      (552.8)     258.6
MSG NETWORKS- A   MSGNEUR EU       850.8      (552.8)     258.6
MSG NETWORKS- A   1M4 GR           850.8      (552.8)     258.6
MSG NETWORKS- A   1M4 TH           850.8      (552.8)     258.6
NANTHEALTH INC    NH US            214.5       (82.2)      22.2
NATHANS FAMOUS    NATH US          102.2       (65.3)      76.4
NATHANS FAMOUS    NFA GR           102.2       (65.3)      76.4
NATHANS FAMOUS    NATHEUR EU       102.2       (65.3)      76.4
NATIONAL CINEMED  NCMI US        1,147.9      (175.0)     214.5
NATIONAL CINEMED  XWM GR         1,147.9      (175.0)     214.5
NATIONAL CINEMED  NCMIEUR EU     1,147.9      (175.0)     214.5
NAVISTAR INTL     IHR TH         6,440.0    (3,856.0)   1,842.0
NAVISTAR INTL     IHR QT         6,440.0    (3,856.0)   1,842.0
NAVISTAR INTL     IHR GZ         6,440.0    (3,856.0)   1,842.0
NAVISTAR INTL     IHR GR         6,440.0    (3,856.0)   1,842.0
NAVISTAR INTL     NAV US         6,440.0    (3,856.0)   1,842.0
NAVISTAR INTL     NAVEUR EU      6,440.0    (3,856.0)   1,842.0
NESCO HOLDINGS I  NSCO US          783.2       (40.2)      47.6
NEW ENG RLTY-LP   NEN US           294.8       (37.7)       -
NKARTA INC        NKTX US           43.6       (24.1)     (37.4)
NORTONLIFEL- BDR  S1YM34 BZ      6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  NLOK US        6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  SYM GR         6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  SYMC TE        6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  SYM QT         6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  NLOK* MM       6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  SYMCEUR EU     6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  SYM GZ         6,405.0      (503.0)    (598.0)
NORTONLIFELOCK I  SYMC AV        6,405.0      (503.0)    (598.0)
NUNZIA PHARMACEU  NUNZ US            0.1        (3.2)      (2.5)
NUTANIX INC - A   0NU GR         1,768.5      (275.0)     333.8
NUTANIX INC - A   NTNXEUR EU     1,768.5      (275.0)     333.8
NUTANIX INC - A   0NU TH         1,768.5      (275.0)     333.8
NUTANIX INC - A   0NU QT         1,768.5      (275.0)     333.8
NUTANIX INC - A   NTNX US        1,768.5      (275.0)     333.8
NUTANIX INC - A   0NU GZ         1,768.5      (275.0)     333.8
OMEROS CORP       OMER US           70.7      (161.3)       0.9
OMEROS CORP       3O8 GR            70.7      (161.3)       0.9
OMEROS CORP       3O8 TH            70.7      (161.3)       0.9
OMEROS CORP       OMEREUR EU        70.7      (161.3)       0.9
OMEROS CORP       3O8 QT            70.7      (161.3)       0.9
ONTRAK INC        OTRK US           25.0       (30.0)       2.6
ONTRAK INC        HY1N GZ           25.0       (30.0)       2.6
ONTRAK INC        HY1N GR           25.0       (30.0)       2.6
ONTRAK INC        CATSEUR EU        25.0       (30.0)       2.6
OPEN LENDING C-A  LPRO US          186.5      (464.3)       -
OPTIVA INC        OPT CN            91.1       (49.6)       4.5
OPTIVA INC        RKNEF US          91.1       (49.6)       4.5
OTIS WORLDWI      OTIS US       10,441.0    (3,576.0)     630.0
OTIS WORLDWI      4PG GR        10,441.0    (3,576.0)     630.0
OTIS WORLDWI      OTISEUR EU    10,441.0    (3,576.0)     630.0
OTIS WORLDWI      4PG GZ        10,441.0    (3,576.0)     630.0
OTIS WORLDWI      OTIS* MM      10,441.0    (3,576.0)     630.0
OTIS WORLDWI      4PG TH        10,441.0    (3,576.0)     630.0
OTIS WORLDWI      4PG QT        10,441.0    (3,576.0)     630.0
PAPA JOHN'S INTL  PP1 GR           757.7       (33.4)      (3.4)
PAPA JOHN'S INTL  PZZA US          757.7       (33.4)      (3.4)
PAPA JOHN'S INTL  PZZAEUR EU       757.7       (33.4)      (3.4)
PAPA JOHN'S INTL  PP1 GZ           757.7       (33.4)      (3.4)
PAR PACIFIC HOLD  61P GR         2,140.9      (171.2)    (115.4)
PAR PACIFIC HOLD  PARR US        2,140.9      (171.2)    (115.4)
PARATEK PHARMACE  PRTK US          227.1       (63.5)     188.3
PARATEK PHARMACE  N4CN GR          227.1       (63.5)     188.3
PARATEK PHARMACE  N4CN TH          227.1       (63.5)     188.3
PHILIP MORRI-BDR  PHMO34 BZ     39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  4I1 GR        39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PM US         39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PM1CHF EU     39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PM1 TE        39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  4I1 TH        39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PMI SW        39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PM1EUR EU     39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  4I1 QT        39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PMIZ EB       39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PMIZ IX       39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  4I1 GZ        39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  0M8V LN       39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PMOR AV       39,162.0   (10,120.0)   1,984.0
PHILIP MORRIS IN  PM* MM        39,162.0   (10,120.0)   1,984.0
PLANET FITNESS-A  3PL QT         1,800.0      (721.7)     446.9
PLANET FITNESS-A  PLNT1EUR EU    1,800.0      (721.7)     446.9
PLANET FITNESS-A  PLNT US        1,800.0      (721.7)     446.9
PLANET FITNESS-A  3PL TH         1,800.0      (721.7)     446.9
PLANET FITNESS-A  3PL GR         1,800.0      (721.7)     446.9
PLANTRONICS INC   PLT US         2,228.9      (149.7)     183.5
PLANTRONICS INC   PTM GR         2,228.9      (149.7)     183.5
PLANTRONICS INC   PLTEUR EU      2,228.9      (149.7)     183.5
PLANTRONICS INC   PTM GZ         2,228.9      (149.7)     183.5
PPD INC           PPD US         5,906.5    (1,034.5)     136.9
PRIORITY TECHNOL  PRTHU US         449.7      (133.5)      (4.8)
PROGENITY INC     4ZU TH           111.0       (84.8)       9.5
PROGENITY INC     4ZU GR           111.0       (84.8)       9.5
PROGENITY INC     4ZU QT           111.0       (84.8)       9.5
PROGENITY INC     PROGEUR EU       111.0       (84.8)       9.5
PROGENITY INC     4ZU GZ           111.0       (84.8)       9.5
PROGENITY INC     PROG US          111.0       (84.8)       9.5
PSOMAGEN INC-KDR  950200 KS          -           -          -
QUANTUM CORP      QMCO US          164.9      (195.5)      (0.9)
QUANTUM CORP      QTM1EUR EU       164.9      (195.5)      (0.9)
QUANTUM CORP      QNT2 GR          164.9      (195.5)      (0.9)
RADIUS HEALTH IN  RDUS US          175.1      (109.4)      94.2
RADIUS HEALTH IN  1R8 GR           175.1      (109.4)      94.2
RADIUS HEALTH IN  1R8 TH           175.1      (109.4)      94.2
RADIUS HEALTH IN  RDUSEUR EU       175.1      (109.4)      94.2
RADIUS HEALTH IN  1R8 QT           175.1      (109.4)      94.2
REC SILICON ASA   RECO IX          268.9       (49.9)       4.4
REC SILICON ASA   REC SS           268.9       (49.9)       4.4
REC SILICON ASA   RECO S1          268.9       (49.9)       4.4
REC SILICON ASA   RECO TQ          268.9       (49.9)       4.4
REC SILICON ASA   REC EU           268.9       (49.9)       4.4
REC SILICON ASA   RECO EB          268.9       (49.9)       4.4
REC SILICON ASA   RECO S2          268.9       (49.9)       4.4
REC SILICON ASA   RECO QX          268.9       (49.9)       4.4
REC SILICON ASA   RECO B3          268.9       (49.9)       4.4
REC SILICON ASA   RECO PO          268.9       (49.9)       4.4
REC SILICON ASA   REC NO           268.9       (49.9)       4.4
REC SILICON ASA   RECO I2          268.9       (49.9)       4.4
REKOR SYSTEMS IN  REKR US           22.6        (4.6)      (0.2)
REVLON INC-A      RVL1 GR        2,999.3    (1,548.5)      28.9
REVLON INC-A      REV* MM        2,999.3    (1,548.5)      28.9
REVLON INC-A      REV US         2,999.3    (1,548.5)      28.9
REVLON INC-A      RVL1 TH        2,999.3    (1,548.5)      28.9
REVLON INC-A      REVEUR EU      2,999.3    (1,548.5)      28.9
RIMINI STREET IN  RMNI US          201.8       (89.8)     (91.5)
ROSETTA STONE IN  RST US           191.0       (20.2)     (65.3)
ROSETTA STONE IN  RS8 TH           191.0       (20.2)     (65.3)
ROSETTA STONE IN  RS8 GR           191.0       (20.2)     (65.3)
ROSETTA STONE IN  RST1EUR EU       191.0       (20.2)     (65.3)
SALLY BEAUTY HOL  S7V GR         3,198.1       (69.1)     825.6
SALLY BEAUTY HOL  SBH US         3,198.1       (69.1)     825.6
SALLY BEAUTY HOL  SBHEUR EU      3,198.1       (69.1)     825.6
SBA COMM CORP     SBACEUR EU     9,390.5    (4,290.6)      71.4
SBA COMM CORP     4SB QT         9,390.5    (4,290.6)      71.4
SBA COMM CORP     4SB GZ         9,390.5    (4,290.6)      71.4
SBA COMM CORP     4SB TH         9,390.5    (4,290.6)      71.4
SBA COMM CORP     4SB GR         9,390.5    (4,290.6)      71.4
SBA COMM CORP     SBAC US        9,390.5    (4,290.6)      71.4
SBA COMM CORP     SBAC* MM       9,390.5    (4,290.6)      71.4
SCIENTIFIC GAMES  TJW TH         7,844.0    (2,479.0)     847.0
SCIENTIFIC GAMES  TJW GZ         7,844.0    (2,479.0)     847.0
SCIENTIFIC GAMES  SGMS US        7,844.0    (2,479.0)     847.0
SCIENTIFIC GAMES  TJW GR         7,844.0    (2,479.0)     847.0
SEALED AIR C-BDR  S1EA34 BZ      5,756.3       (70.1)     277.4
SEALED AIR CORP   SEE US         5,756.3       (70.1)     277.4
SEALED AIR CORP   SDA GR         5,756.3       (70.1)     277.4
SEALED AIR CORP   SDA QT         5,756.3       (70.1)     277.4
SEALED AIR CORP   SDA TH         5,756.3       (70.1)     277.4
SEALED AIR CORP   SEE1EUR EU     5,756.3       (70.1)     277.4
SERES THERAPEUTI  MCRB US          100.7       (65.6)      28.5
SERES THERAPEUTI  1S9 GR           100.7       (65.6)      28.5
SERES THERAPEUTI  MCRB1EUR EU      100.7       (65.6)      28.5
SERES THERAPEUTI  1S9 TH           100.7       (65.6)      28.5
SHELL MIDSTREAM   SHLX US        2,416.0      (379.0)     317.0
SIRIUS XM HOLDIN  RDO GR        12,465.0      (668.0)  (2,057.0)
SIRIUS XM HOLDIN  RDO TH        12,465.0      (668.0)  (2,057.0)
SIRIUS XM HOLDIN  RDO QT        12,465.0      (668.0)  (2,057.0)
SIRIUS XM HOLDIN  SIRIEUR EU    12,465.0      (668.0)  (2,057.0)
SIRIUS XM HOLDIN  RDO GZ        12,465.0      (668.0)  (2,057.0)
SIRIUS XM HOLDIN  SIRI US       12,465.0      (668.0)  (2,057.0)
SIRIUS XM HOLDIN  SIRI AV       12,465.0      (668.0)  (2,057.0)
SIX FLAGS ENTERT  6FE GR         2,968.9      (426.8)      82.8
SIX FLAGS ENTERT  6FE QT         2,968.9      (426.8)      82.8
SIX FLAGS ENTERT  6FE TH         2,968.9      (426.8)      82.8
SIX FLAGS ENTERT  SIX US         2,968.9      (426.8)      82.8
SIX FLAGS ENTERT  SIXEUR EU      2,968.9      (426.8)      82.8
SLEEP NUMBER COR  SNBR US          768.8      (163.0)    (420.8)
SLEEP NUMBER COR  SL2 GR           768.8      (163.0)    (420.8)
SLEEP NUMBER COR  SNBREUR EU       768.8      (163.0)    (420.8)
SOCIAL CAPITAL    IPOB/U US        415.4       400.7        1.2
SOCIAL CAPITAL    IPOC/U US        829.2       800.2        1.1
SOCIAL CAPITAL-A  IPOC US          829.2       800.2        1.1
SOCIAL CAPITAL-A  IPOB US          415.4       400.7        1.2
SONA NANOTECH IN  SNANF US           1.8        (1.4)      (1.6)
SONA NANOTECH IN  SONA CN            1.8        (1.4)      (1.6)
STARBUCKS CORP    SBUX* MM      29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUX US       29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SRB GR        29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SRB TH        29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUX SW       29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SRB QT        29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUXUSD SW    29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SRB GZ        29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    USSBUX KZ     29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUX CI       29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    0QZH LI       29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUX AV       29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUX TE       29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUXEUR EU    29,140.6    (8,624.3)    (421.0)
STARBUCKS CORP    SBUX IM       29,140.6    (8,624.3)    (421.0)
STARBUCKS-BDR     SBUB34 BZ     29,140.6    (8,624.3)    (421.0)
STARBUCKS-CEDEAR  SBUX AR       29,140.6    (8,624.3)    (421.0)
STARBUCKS-CEDEAR  SBUXD AR      29,140.6    (8,624.3)    (421.0)
TAILORED BRANDS   TLRDQ* MM      2,500.4      (378.3)    (966.9)
TAUBMAN CENTERS   TU8 GR         4,591.4      (274.8)       -
TAUBMAN CENTERS   TCO US         4,591.4      (274.8)       -
TAUBMAN CENTERS   TCO2EUR EU     4,591.4      (274.8)       -
TRANSDIGM - BDR   T1DG34 BZ     18,179.0    (4,179.0)   5,120.0
TRANSDIGM GROUP   TDG US        18,179.0    (4,179.0)   5,120.0
TRANSDIGM GROUP   T7D GR        18,179.0    (4,179.0)   5,120.0
TRANSDIGM GROUP   TDGEUR EU     18,179.0    (4,179.0)   5,120.0
TRANSDIGM GROUP   T7D QT        18,179.0    (4,179.0)   5,120.0
TRANSDIGM GROUP   TDG* MM       18,179.0    (4,179.0)   5,120.0
TRANSDIGM GROUP   T7D TH        18,179.0    (4,179.0)   5,120.0
TRIUMPH GROUP     TGI US         2,266.3    (1,047.4)     383.3
TRIUMPH GROUP     TG7 GR         2,266.3    (1,047.4)     383.3
TRIUMPH GROUP     TG7 TH         2,266.3    (1,047.4)     383.3
TRIUMPH GROUP     TGIEUR EU      2,266.3    (1,047.4)     383.3
TUPPERWARE BRAND  TUP US         1,194.3      (282.3)    (730.8)
TUPPERWARE BRAND  TUP GR         1,194.3      (282.3)    (730.8)
TUPPERWARE BRAND  TUP QT         1,194.3      (282.3)    (730.8)
TUPPERWARE BRAND  TUP GZ         1,194.3      (282.3)    (730.8)
TUPPERWARE BRAND  TUP SW         1,194.3      (282.3)    (730.8)
TUPPERWARE BRAND  TUP1EUR EU     1,194.3      (282.3)    (730.8)
TUPPERWARE BRAND  TUP TH         1,194.3      (282.3)    (730.8)
UBIQUITI INC      UI US            737.5      (295.5)     322.4
UBIQUITI INC      3UB GR           737.5      (295.5)     322.4
UBIQUITI INC      UBNTEUR EU       737.5      (295.5)     322.4
UBIQUITI INC      3UB GZ           737.5      (295.5)     322.4
UNISYS CORP       UISCHF EU      2,399.3      (238.7)     527.3
UNISYS CORP       USY1 GR        2,399.3      (238.7)     527.3
UNISYS CORP       USY1 TH        2,399.3      (238.7)     527.3
UNISYS CORP       UIS US         2,399.3      (238.7)     527.3
UNISYS CORP       UIS1 SW        2,399.3      (238.7)     527.3
UNISYS CORP       UISEUR EU      2,399.3      (238.7)     527.3
UNISYS CORP       USY1 GZ        2,399.3      (238.7)     527.3
UNISYS CORP       USY1 QT        2,399.3      (238.7)     527.3
UNITI GROUP INC   UNIT US        4,816.2    (2,217.1)       -
UNITI GROUP INC   8XC GR         4,816.2    (2,217.1)       -
UNITI GROUP INC   8XC TH         4,816.2    (2,217.1)       -
VALVOLINE INC     0V4 TH         2,963.0      (188.0)     947.0
VALVOLINE INC     0V4 GR         2,963.0      (188.0)     947.0
VALVOLINE INC     VVVEUR EU      2,963.0      (188.0)     947.0
VALVOLINE INC     0V4 QT         2,963.0      (188.0)     947.0
VALVOLINE INC     VVV US         2,963.0      (188.0)     947.0
VECTOR GROUP LTD  VGR US         1,531.7      (669.2)     300.6
VECTOR GROUP LTD  VGR GR         1,531.7      (669.2)     300.6
VECTOR GROUP LTD  VGR QT         1,531.7      (669.2)     300.6
VECTOR GROUP LTD  VGR TH         1,531.7      (669.2)     300.6
VECTOR GROUP LTD  VGREUR EU      1,531.7      (669.2)     300.6
VECTOR GROUP LTD  VGR GZ         1,531.7      (669.2)     300.6
VERISIGN INC      VRS TH         1,820.1    (1,400.3)     231.3
VERISIGN INC      VRSN US        1,820.1    (1,400.3)     231.3
VERISIGN INC      VRS GR         1,820.1    (1,400.3)     231.3
VERISIGN INC      VRS QT         1,820.1    (1,400.3)     231.3
VERISIGN INC      VRSNEUR EU     1,820.1    (1,400.3)     231.3
VERISIGN INC      VRS GZ         1,820.1    (1,400.3)     231.3
VERISIGN INC      VRSN* MM       1,820.1    (1,400.3)     231.3
VERISIGN INC-BDR  VRSN34 BZ      1,820.1    (1,400.3)     231.3
VERISIGN-CEDEAR   VRSN AR        1,820.1    (1,400.3)     231.3
VIVINT SMART HOM  VVNT US        2,829.9    (1,404.9)    (218.0)
WARNER MUSIC-A    WMG US         6,148.0       (21.0)    (943.0)
WARNER MUSIC-A    WA4 GR         6,148.0       (21.0)    (943.0)
WARNER MUSIC-A    WA4 GZ         6,148.0       (21.0)    (943.0)
WARNER MUSIC-A    WMGEUR EU      6,148.0       (21.0)    (943.0)
WARNER MUSIC-A    WMG AV         6,148.0       (21.0)    (943.0)
WARNER MUSIC-A    WA4 TH         6,148.0       (21.0)    (943.0)
WATERS CORP       WAZ TH         2,648.3      (191.7)     572.1
WATERS CORP       WATEUR EU      2,648.3      (191.7)     572.1
WATERS CORP       WAZ QT         2,648.3      (191.7)     572.1
WATERS CORP       WAT US         2,648.3      (191.7)     572.1
WATERS CORP       WAZ GR         2,648.3      (191.7)     572.1
WATERS CORP       WAT* MM        2,648.3      (191.7)     572.1
WAYFAIR INC- A    W US           4,379.5      (787.4)     595.6
WAYFAIR INC- A    1WF GR         4,379.5      (787.4)     595.6
WAYFAIR INC- A    1WF TH         4,379.5      (787.4)     595.6
WAYFAIR INC- A    WEUR EU        4,379.5      (787.4)     595.6
WAYFAIR INC- A    W* MM          4,379.5      (787.4)     595.6
WAYFAIR INC- A    1WF QT         4,379.5      (787.4)     595.6
WAYFAIR INC- A    1WF GZ         4,379.5      (787.4)     595.6
WESTERN UNIO-BDR  WUNI34 BZ      8,707.0       (73.4)    (290.8)
WESTERN UNION     W3U GR         8,707.0       (73.4)    (290.8)
WESTERN UNION     WU US          8,707.0       (73.4)    (290.8)
WESTERN UNION     W3U TH         8,707.0       (73.4)    (290.8)
WESTERN UNION     WU* MM         8,707.0       (73.4)    (290.8)
WESTERN UNION     W3U QT         8,707.0       (73.4)    (290.8)
WESTERN UNION     WUEUR EU       8,707.0       (73.4)    (290.8)
WESTERN UNION     W3U GZ         8,707.0       (73.4)    (290.8)
WESTERN UNION     W3U SW         8,707.0       (73.4)    (290.8)
WHITING PETROLEU  WLL* MM        3,732.2      (178.3)    (478.8)
WIDEOPENWEST INC  WOW US         2,494.7      (246.8)     (90.6)
WIDEOPENWEST INC  WU5 TH         2,494.7      (246.8)     (90.6)
WIDEOPENWEST INC  WU5 GR         2,494.7      (246.8)     (90.6)
WIDEOPENWEST INC  WOW1EUR EU     2,494.7      (246.8)     (90.6)
WIDEOPENWEST INC  WU5 QT         2,494.7      (246.8)     (90.6)
WINGSTOP INC      WING US          201.1      (192.7)      19.9
WINGSTOP INC      EWG GR           201.1      (192.7)      19.9
WINGSTOP INC      WING1EUR EU      201.1      (192.7)      19.9
WINGSTOP INC      EWG GZ           201.1      (192.7)      19.9
WINMARK CORP      WINA US           31.6       (18.6)       0.5
WINMARK CORP      GBZ GR            31.6       (18.6)       0.5
WORKHORSE GROUP   WKHS US           55.5       (70.5)     (70.0)
WORKHORSE GROUP   1WO GR            55.5       (70.5)     (70.0)
WORKHORSE GROUP   WKHSEUR EU        55.5       (70.5)     (70.0)
WORKHORSE GROUP   1WO TH            55.5       (70.5)     (70.0)
WORKHORSE GROUP   1WO GZ            55.5       (70.5)     (70.0)
WORKHORSE GROUP   1WO QT            55.5       (70.5)     (70.0)
WW INTERNATIONAL  WW US          1,469.5      (645.5)     (93.7)
WW INTERNATIONAL  WW6 GR         1,469.5      (645.5)     (93.7)
WW INTERNATIONAL  WTWEUR EU      1,469.5      (645.5)     (93.7)
WW INTERNATIONAL  WW6 QT         1,469.5      (645.5)     (93.7)
WW INTERNATIONAL  WW6 GZ         1,469.5      (645.5)     (93.7)
WW INTERNATIONAL  WW6 TH         1,469.5      (645.5)     (93.7)
WW INTERNATIONAL  WTW AV         1,469.5      (645.5)     (93.7)
WYNDHAM DESTINAT  WD5 TH         7,597.0    (1,050.0)   1,308.0
WYNDHAM DESTINAT  WYND US        7,597.0    (1,050.0)   1,308.0
WYNDHAM DESTINAT  WD5 GR         7,597.0    (1,050.0)   1,308.0
WYNDHAM DESTINAT  WD5 QT         7,597.0    (1,050.0)   1,308.0
WYNDHAM DESTINAT  WYNEUR EU      7,597.0    (1,050.0)   1,308.0
YRC WORLDWIDE IN  YEL1 GR        1,936.6      (466.9)      57.0
YRC WORLDWIDE IN  YEL1 TH        1,936.6      (466.9)      57.0
YRC WORLDWIDE IN  YRCWEUR EU     1,936.6      (466.9)      57.0
YRC WORLDWIDE IN  YEL1 QT        1,936.6      (466.9)      57.0
YRC WORLDWIDE IN  YRCW US        1,936.6      (466.9)      57.0
YUM! BRANDS -BDR  YUMR34 BZ      6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   TGR TH         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   TGR GR         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   YUMEUR EU      6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   TGR QT         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   YUM SW         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   YUMUSD SW      6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   TGR GZ         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   YUM* MM        6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   YUM US         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   YUM AV         6,421.0    (8,108.0)     923.0
YUM! BRANDS INC   TGR TE         6,421.0    (8,108.0)     923.0



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2020.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***