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

              Monday, September 7, 2020, Vol. 24, No. 250

                            Headlines

110 WEST PROPERTIES: Hires Colliers International as Broker
4433 FLORIN: Seeks to Hire West Hawk as Real Estate Broker
7171 BOWLING: Seeks to Hire West Hawk as Real Estate Broker
78 AVENUE: Court Dismisses Chapter 11 Bankruptcy Case w/ Prejudice
9469 BEVERLY: Hires The Agency as Real Estate Broker

AAC HOLDINGS: Ombudsman Hires Marie Kraemmer as Consultant
AAC HOLDINGS: Ombudsman Retains Susan N. Goodman as Consultant
AAC HOLDINGS: PCO Seeks to Hire Gibbons PC as Counsel
ABSS ADVENTURE: Case Summary & 2 Unsecured Creditors
ACADIAN CYPRESS: $745K Sale of Chipley Property to Riviera OK'd

AHI INVESTMENTS: Pineland Bank Objects to Plan & Disclosure
AKORN INC: Sale of All Assets to Akorn Holdings Approved
ALGON CORPORATION: Unsecured Creditors to Have 5% Recovery in Plan
ARGYLE CAPITAL: Seeks to Hire Stoll Petteys as Bankruptcy Counsel
ARTISAN BUILDERS: Seeks to Hire My Home Group as Real Estate Agent

ASCENA RETAIL: Sept. 16 Auction of Catherines Assets Set
ASI CAPITAL: Bondholders' Committee Formed in ASICIF Case
ASI CAPITAL: U.S. Trustee Appoints Noteholders' Committee
B&G FOODS: Moody's Alters Outlook on B1 CFR to Stable
BACK TO LIFE: Hires Accutrak Consulting as Accountant

BAINBRIDGE UINTA: Sept. 10 Deadline Set for Committee Questionnaire
BARTLETT TRAYNOR: Sept. 15 Plan Confirmation Hearing Set
BAUMANN & SONS: First Public Sale of Transportation Assets Approved
BEEBE RIVER: Sept. 22 Auction of 8 Campton Parcels
BEN DAILEY: Seeks to Hire Brooks McGinnis as Accountant

BETTERECYCLING CORP: Plan Exclusivity Extended to October 7
BETTEROADS ASPHALT: Plan Exclusivity Extended to October 7
BLACK IRON: Proposes to Sell its Assets to Utah Iron
BROUSSARD INVESTMENT: Case Summary & 20 Top Unsecured Creditors
BURNINDAYLIGHT LLC: HMC Assets Objects to Disclosure Statement

BYRD FAMILY: $800K Sale of Lebanon Property to Newell-Berg Okayed
CALIFORNIA PIZZA: U.S. Trustee Appoints Creditors' Committee
CALIFORNIA RESOURCES: Moody's Rates Secured DIP Term Loan 'Ba1'
CAMBER ENERGY: Further Amends Merger Agreement with Viking
CANCER GENETICS: Unveils Proof-of-Concept Program with StemoniX

CEDAR HAVEN: Asks Court to Extend Plan Exclusivity Thru Nov. 24
COACHELLA VINEYARD: Case Summary & 2 Unsecured Creditors
COHU INC: S&P Alters Outlook to Stable, Affirms 'B-' ICR
COLFAX CORP: Egan-Jones Cuts Foreign Curr. Unsec. Rating to BB-
COOPER EXCAVATING: Seeks to Hire Bond Law Office as Attorney

COSTA PROPERTIES: Seeks to Hire Madoff & Khoury as Counsel
DAVID ARRIGONI: $145K Sale of Tallahassee Property to Dallas Okayed
DIAMONDBACK INDUSTRIES: Court Declines to Terminate Exclusivity
DIFFUSION PHARMACEUTICALS: Posts $5.1-Mil. Net Loss in 2nd Quarter
DISCOVERY DAY: Seeks to Hire Underwood Murray as Counsel

DONMAR EQUITIES: All Classes Vote to Accept Plan, Lawyer Says
DONMAR RENTALS: All Classes Vote to Accept Plan, Lawyer Says
E.E. HOOD: Wants Exclusivity Moved Thru Oct. 26 Pending Asset Sale
EAL LLC: Voluntary Chapter 11 Case Summary
ECO-STIM ENERGY: Amended Liquidating Plan Confirmed by Judge

EMT EXPEDITED: Plan Exclusivity Extended Thru Nov. 17
EQM MIDSTREAM: S&P Alters Outlook to Stable, Affirms 'BB-' ICR
ESSEX REAL ESTATE: Sept. 25 Auction of 5 Henderson Lots Set
EXIDE HOLDINGS: Court Orders Appointment of Retiree Committee
FENER LLC: Reply to Baltimore Property Sale Procedures Due Sept. 10

FLATBUSH AVENUE: Case Summary & 3 Unsecured Creditors
GIGA-TRONICS INC: Cornelis F. Wit Reports 11.9% Equity Stake
GJK FL ENTERPRISES: Wants Until Sep. 14 to File Plan & Disclosure
GLOBAL ASSET: Committee Hires Shraiberg Landau as Counsel
GNC HOLDINGS: Committee Retains Berkeley as Financial Advisor

GUGERLI HOLDINGS: Bankr. Administrator Unable to Appoint Committee
H.R.P. II: Sept. 9 Plan Confirmation Hearing Set
HERITAGE HOTEL: $8M Sale of Substantially All Assets to Ally Okayed
HIGH GROUND: U.S. Trustee Unable to Appoint Committee
HOVNANIAN ENTERPRISES: Reports Fiscal 2020 Third Quarter Results

IMH FINANCIAL: Unsecured Creditors to Recover 100% in Plan
INGROS FAMILY: Case Summary & 4 Unsecured Creditors
INTERNATIONAL SEAWAYS: S&P Alters Outlook to Stable, Affirms B- ICR
INVERNESS VILLAGE: Sept. 30 Auction of Montgomery Property Set
IVANTI SOFTWARE: Moody's Affirms B3 CFR, Outlook Stable

J.CREW: Rejected Leases for 8 Locations Aug. 25
JONATHAN R. SORELLE: Plan to be Funded by Continued Operations
K&L AG GROUP: Unsecured Creditors to Have 5% Recovery over 5 Years
K.G. IM LLC: Seeks to Hire Davis & Gilbert as Special Counsel
KLAUSNER LUMBER TWO: Hires Cypress Holdings as Investment Banker

KLAUSNER LUMBER: Seeks 4-Month Plan Exclusivity Extension
KNOT WORLDWIDE: S&P Affirms B ICR; Ratings Off Watch Negative
KRISTAL C. OWENS: $237K Sale of Wilkinsburg Property Confirmed
L BRANDS: S&P Alters Outlook to Stable, Affirms 'B+' ICR
LAKELAND TOURS: Unsecureds Owed $6M to Recover 100% in Prepack

LE TOTE: Sept. 24 & Oct. 6 Auctions of All Assets Set
LEARFIELD COMMUNICATIONS: S&P Rates $125MM Term Loan CCC+
LIVINGSTON MED: Case Summary & 17 Unsecured Creditors
LUMASTREAM INC: Sept. 11 Auction of All Assets Set
MACOM TECHNOLOGY: S&P Alters Outlook to Positive, Affirms 'B-' ICR

MALINKI SLONIK: United States Trustee Objects to Plan Confirmation
MANIRRAH LLC: Seeks to Hire a Tax Preparer
MCCLATCHY CO: Chatham Completes Acquisition
MCSS REST CORP: Seeks to Hire Morrison Tenenbaum as Counsel
MESOBLAST LIMITED: Posts $77.9 Million Net Loss in Fiscal 2020

MESOBLAST LIMITED: Receives Ethics OK to Treat COVID-19 Patients
MEZZ57TH LLC: Seeks to Hire Mazars USA as Accountant
MKGFB INC: $218K Sale of Business Assets to Lager Approved
MOUNT CLEMENS: Has Until Oct. 19 to File Plan & Disclosure
MOUNT GROUP: Has Until Oct. 19 to File Plan & Disclosures

NATIONAL BANK: Moody's Rates Add'l Tier 1 Notes 'Ba1(hyb)'
NEFFGEN FAMILY: Proposed Sale of All Assets Denied
NEONODE INC: Faces Purported Class Action Lawsuit in Delaware
NEOVASC INC: Shareholders Re-Elect 6 Directors at Annual Meeting
NET ELEMENT: Board Approves Grants of Equity Awards

NET ELEMENT: Posts $325K Net Loss in Second Quarter
NETWORKBUILDER LLC: Creditors to Get Monthly Installments in Plan
NJ UNIVERSITY HOSPITAL: Fitch Affirms BB Issuer Default Rating
NOVELIS INC: Moody's Affirms B1 CFR, Outlook Stable
NTS W. USA: Hires Stretto as Administrative Advisor

O'LINN SECURITY: Sept. 22 Plan Confirmation Hearing Set
OMNIQ CORP: Unit Starts Deployment of AI-based SeeDOT Systems
PALM BEACH BRAIN: Exclusivity Periods Extended Thru Nov. 6
PAPER STORE: $22M Cash Sale of All Assets to TPS Approved
PHOENIX PRODUCTS: Has Until Sept. 14 to File Plan & Disclosure

PRE-PAID LEGAL: Moody's Affirms B2 CFR & Cuts Secured Rating to B2
PRECIPIO INC: Incurs $2.2 Million Net Loss in Second Quarter
PRECIPIO INC: To Discuss its COVID-19 Progress and Future Plans
PREMIERE JEWELLERY: Trustee's Sept. 24 Tanya & PJT Assets Auction
REMINGTON OUTDOOR: Committee Hires Baker Donelson as Counsel

REMINGTON OUTDOOR: Committee Taps Fox Rothschild as Counsel
RGN-DENVER XVI: Case Summary & Unsecured Creditor
RGN-LOS ANGELES: Case Summary & Unsecured Creditor
RGN-NEW YORK XXXIX: Case Summary & Unsecured Creditor
RGN-SAN JOSE IX: Case Summary & Unsecured Creditor

ROBERT F. TAMBONE: Sept. 9 Hearing on 2017 Grady White Boat Sale
RONNA'S RUFF: Seeks Nov. 23 Plan Exclusivity Extension
S & H HARDWARE: Has Until Oct. 6 to File Plan
SEAWALK INVESTMENTS: Sky Enterprises Says Plan Not Feasible
SELECTA BIOSCIENCES: Enters Into $35 Million Term Loan Facility

SEMILEDS CORP: Receives Noncompliance Notice from Nasdaq
SENG JEWELERS: Seeks to Hire Seiller Waterman as Counsel
SETHCO LLC: Seeks to Hire McBrayer PLLC as Special Counsel
STEIN MART: Seeks to Hire Foley & Lardner as Attorney
STRUCTURED CABLING: Communications Supply Objects to Disclosure

STUART BRYAN: Hires Royal Palm as Real Estate Broker
SUN PACIFIC: Unit Gets Additional 30 Days Forbearance Extension
TENET HEALTHCARE: S&P Rates Senior Unsecured Notes 'CCC+'
TOOJAY'S MANAGEMENT: Plan Exclusivity Extended Thru October 26
TRANS WORLD: Changes Company Name and Ticker Symbol

TRUE RELIGION: Unsecured Creditors to Recover 0.3% to 1.3% in Plan
TUESDAY MORNING: $800K Sale of Phoenix Warehouse Assets to DC OK'd
TUESDAY MORNING: Closes Kennewick, Wa. Store
TWISTLEAF HOLDINGS: Plan of Reorganization Confirmed by Judge
U.S. OUTDOOR: Voluntary Chapter 11 Case Summary

UA INVESTMENTS: Hires Eric E. Thorstenberg as Counsel
V.E.G. INC: UST Says Debtor Administratively Insolvent
VANTAGE POINT: Has Until Oct. 15 to File Plan & Disclosure
VERDICORP INC: Sale of Tallahassee Building to Multistack Denied
VIRGINIA TRUE: Diatomite's Plan Unconfirmable

WESTCHESTER NEUROLOGICAL: Wells Fargo Agrees to Accept $80K
WESTMINSTER AT LAKE RIDGE: Fitch Cuts Rating on 2016 Bonds to BB
WISCONSIN PUBLIC FINANCE: Fitch Rates Series 2020A Bonds 'BB'
YKL LLC: Voluntary Chapter 11 Case Summary
YODEL TECHNOLOGIES: Has Until Sept. 21 to File Plan & Disclosure

[*] Bankruptcy Gives Extra Bonuses to CEOs, CFOs, COOs & Others
[^] BOND PRICING: For the Week from Aug. 31 to Sept. 4, 2020

                            *********

110 WEST PROPERTIES: Hires Colliers International as Broker
-----------------------------------------------------------
110 West Properties LLC and its debtor-affiliates seek approval
from the U.S. Bankruptcy Court for the Central District of
California to employ Colliers International Greater Los Angeles,
Inc. dba Colliers International as its commercial real estate
broker.

The Debtor owns the following parcels of real property: 1313-1337
West 11th Place; 1324 West 11th Place; 1334 West 11th Place; 1333
West 12th Street; 1329 West 12th Street; and 1327 West 12th Street,
Los Angeles, CA 90015.

The Debtor intends to sell its Properties in this chapter 11 case,
resulting in the need for services of a commercial real estate
broker to market and sell the Properties. The Debtor requests this
Court’s authorization to enter into the Exclusive Sale Listing
Agreement with Colliers.

The professional services to be rendered by Colliers are:

     1. serving as the Debtor's exclusive selling agent for the
Properties;

     2. soliciting information on the Properties;

     3. locating prospective buyers for the Properties;

     4. creating and maintaining a listing for the Properties on
online listing sites;

     5. responding to inquiries on the Properties;

     6. communicating offers and counteroffers between prospective
buyers and the Debtor regarding the Properties; and

     7. performing any other brokerage services that may be
appropriate, required, or in the interests of the Debtor in
connection with the sale and marketing of the Properties.

For the sale of the Properties, Colliers will receive no more than
2.4 percent of the sale price of the Properties, which commission
will be shared between Colliers and the agent for the buyer, if
any.

Colliers does not hold or represent an interest adverse to the
Debtor’s estate and is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Jodie Poirier
     Colliers International
     Greater Los Angeles, Inc.
     27087-27099 Tourney Rd
     Santa Clarita, CA 91355
     Phone: 661-259-9200

                     About 110 West Properties LLC

110 West Properties, LLC, a privately held company in Los Angeles,
Calif., filed a voluntary Chapter 11 petition (Bankr. C.D. Cal.
Case No. 19-24048) on Nov. 29, 2019. The petition was signed by
Richard K. Ullman, Sr. of RU, LLC, manager of the Debtor.

At the time of filing, the Debtor estimated $10 million to $50
million in assets and $10 million to $50 million in liabilities.

Gregory K. Jones, Esq., at Dykema Gossett LLP, is the Debtor's
legal counsel.


4433 FLORIN: Seeks to Hire West Hawk as Real Estate Broker
----------------------------------------------------------
4433 Florin Road, LLC, seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ West Hawk
Commercial Real Estate Inc. as its real estate broker.

West Hawk will market, list, advertise, show and negotiate a lease
of the real properties located at 4433 Florin Road, Sacramento,
California 95823, and 7171 Bowling Drive, Sacramento, CA 95823.

The Debtor has agreed to pay 7.5 percent (5 percent to the
procuring broker and 2.5 percent to West Hawk) of the first 60
months of paid rent of the initial lease term; plus 3.75 percent
(2.5 percent to the procuring broker and 1.25 percent to West
Hawk).

West Hawk does not hold or represent any interest adverse to the
estate and is disinterested within the meaning of 11 U.S.C. Sec.
101(14), according to court fillings.

The broker can be reached through:

     Zack Gossell
     West Hawk Commercial Real Estate
     6806 Fallbrook Ct. Suite 1
     Granite Bay, CA 95746
     Phone: (916) 668-8900

              About 4433 Florin Road, LLC

4433 Florin Road, LLC, based in Sherman Oaks, CA, filed a Chapter
11 petition (Bankr. C.D. Cal. Case No. _20-11047) on June 11, 2020.
The Hon. Victoria S. Kaufman presides over the case. G&B LAW, LLP,
serves as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Sorour
Karrouby, member.


7171 BOWLING: Seeks to Hire West Hawk as Real Estate Broker
-----------------------------------------------------------
7171 Bowling Drive, LLC, seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ West Hawk
Commercial Real Estate Inc. as its real estate broker.

West Hawk will market, list, advertise, show and negotiate a lease
of the real properties located at 4433 Florin Road, Sacramento,
California 95823, and 7171 Bowling Drive, Sacramento, CA 95823.

The Debtor has agreed to pay 7.5 percent (5 percent to the
procuring broker and 2.5 percent to West Hawk) of the first 60
months of paid rent of the initial lease term; plus 3.75 percent
(2.5 percent to the procuring broker and 1.25 percent to West
Hawk).

West Hawk does not hold or represent any interest adverse to the
estate and is disinterested within the meaning of 11 U.S.C. Sec.
101(14).

The broker can be reached through:

     Zack Gossell
     West Hawk Commercial Real Estate
     6806 Fallbrook Ct. Suite 1
     Granite Bay, CA 95746
     Phone: (916) 668-8900

                About 7171 Bowling Drive, LLC

7171 Bowling Drive, LLC, based in Sherman Oaks, CA, filed a Chapter
11 petition (Bankr. C.D. Cal. Case No. _20-11047) on June 11, 2020.
The Hon. Victoria S. Kaufman presides over the case. G&B LAW, LLP,
serves as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Sorour
Karrouby, member.


78 AVENUE: Court Dismisses Chapter 11 Bankruptcy Case w/ Prejudice
------------------------------------------------------------------
Judge Laurel M. Isicoff of the U.S. Bankruptcy Court for the
Southern District of Florida dismissed the Chapter 11 case of 78
Avenue Glendale, LLC with prejudice.

A hearing on the Debtor's voluntary motion to dismiss was held on
Aug. 18, 2020 at 9:30 a.m.

The Debtor will pay the U.S. Trustee the appropriate sum required
pursuant to 28 U.S.C. Section 1930(a)(6) within 10 days of the
entry of the Order and will simultaneously file and provide to the
U.S. Trustee appropriate affidavits indicating the cash
disbursements for the relevant periods since the period reported on
the last DIP report it filed.

The Debtor will pay the Bankruptcy Clerk of the Court any
outstanding fees, costs and charges in connection with the case
within 10 days of the entry of the Order.

All pending Motions are denied as moot.

Attorney Joel M. Aresty is directed to serve a conformed copy of
the Order on all interested parties immediately upon receipt
thereof and to file a certificate of service.
    
                     About 78 Avenue Glendale

78 Avenue Glendale LLC (DE) is a privately held company whose
principal assets are located at 58-41 78th Ave., Ridgewood, N.Y.
  
78 Avenue Glendale sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 20-15329) on May 14,
2020.  At the time of the filing, the Debtor had estimated assets
of between $500,000 and $1 million and liabilities of between $1
million and $10 million.  Judge Laurel M. Isicoff oversees the
case.  Joel M. Aresty, P.A., is the Debtor's legal counsel.


9469 BEVERLY: Hires The Agency as Real Estate Broker
----------------------------------------------------
9469 Beverly Crest, LLC, seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ The Agency,
as real estate broker to the Debtor.

9469 Beverly requires The Agency to market and sell the Debtor's
real property located at 9469 Beverlycrest Drive, Los Angeles,
California.

The Agency will be paid a commission of 5% of the gross sales
price.

James Harris, and David Parnes, partners of The Agency, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

The Agency can be reached at:

     James Harris
     David Parnes
     THE AGENCY
     331 Foothill Rd., Suite 100
     Beverly Hills, CA 90210
     Tel: (424) 400-5915
     E-mail: james@theagencyre.com

                  About 9469 Beverly Crest

9469 Beverly Crest LLC classifies its business as single asset real
estate (as defined in 11 U.S.C. Section 101(51B)).

9469 Beverly Crest filed a Chapter 11 petition (Bankr. C.D. Cal.
Case No. 19-20000) on Aug. 26, 2019, in Los Angeles, Calif. In the
petition signed by Martin Livingston, managing member, the Debtor
disclosed assets of $10 million to $50 million, and liabilities of
$1 million to $10 million.

Judge Neil W. Bason oversees the case.

The Debtor has tapped Danning, Gill, Diamond & Kollitz, LLP as its
legal counsel and LEA Accountancy, LLP as its accountant.



AAC HOLDINGS: Ombudsman Hires Marie Kraemmer as Consultant
----------------------------------------------------------
David N. Crapo, the Patient Care Ombudsman of AAC Holdings, Inc.,
and its debtor-affiliates, seeks authority from the U.S. Bankruptcy
Court for the District of Delaware to employ Marie Kraemmer, LMHC,
as consultant to the Patient Care Ombudsman.

Mr. Crapo requires Marie Kraemmer to inspect the resident treatment
facilities the Debtors operate in Davie, Florida and Riverton,
Florida, to determine the quality of patient care and safety.

Marie Kraemmer will be paid at the hourly rate of $175.

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

Marie Kraemmer, assured the Court that she is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

                      About AAC Holdings

AAC Holdings, Inc. and its affiliates provide inpatient and
outpatient substance use treatment services for individuals with
drug addiction, alcohol addiction and co-occurring mental or
behavioral health issues. They also provide clinical diagnostic
laboratory services and provide physician services to clients.

AAC Holdings and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Lead Case No. 20-11648) on
June 20, 2020.  The Debtors disclosed $449.35 million in assets and
$517.40 million in liabilities as of Feb. 29, 2020.

Judge John T. Dorsey oversees the cases.

The Debtors tapped Greenberg Traurig, LLP as bankruptcy counsel;
Chipman Brown Cicero & Cole, LLP as conflicts counsel; and Cantor
Fitzgerald as investment banker.  Donlin, Recano & Company, Inc.,
is the Debtors' notice, claims and balloting agent and
administrative advisor.


AAC HOLDINGS: Ombudsman Retains Susan N. Goodman as Consultant
--------------------------------------------------------------
David N. Crapo, the Patient Care Ombudsman of AAC Holdings, Inc.,
and its debtor-affiliates, seeks authority from the U.S. Bankruptcy
Court for the District of Delaware to employ Susan N. Goodman,
J.D., R.N., as consultant to the Patient Care Ombudsman.

Mr. Crapo requires Susan N. Goodman to inspect the residential
treatment facilities in Las Vegas, Nevada and Aliso Viejo,
California.

Susan N. Goodman will be paid at the hourly rate of $375.

Susan N. Goodman will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Susan N. Goodman, assured the Court that she is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

                     About AAC Holdings

AAC Holdings, Inc. and its affiliates provide inpatient and
outpatient substance use treatment services for individuals with
drug addiction, alcohol addiction and co-occurring mental or
behavioral health issues. They also provide clinical diagnostic
laboratory services and provide physician services to clients.

AAC Holdings and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Lead Case No. 20-11648) on
June 20, 2020. The Debtors disclosed $449.35 million in assets and
$517.40 million in liabilities as of Feb. 29, 2020.

Judge John T. Dorsey oversees the cases.

The Debtors tapped Greenberg Traurig, LLP as bankruptcy counsel;
Chipman Brown Cicero & Cole, LLP as conflicts counsel; and Cantor
Fitzgerald as investment banker.  Donlin, Recano & Company, Inc.,
is the Debtors' notice, claims and balloting agent and
administrative advisor.


AAC HOLDINGS: PCO Seeks to Hire Gibbons PC as Counsel
-----------------------------------------------------
David N. Crapo, the patient care ombudsman appointed in the
bankruptcy case of AAC Holdings, Inc. and its affiliates seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to hire Gibbons P.C. as his counsel.

The PCO requires Gibbons P.C. to:

     (a) represent the Ombudsman in any proceeding or hearing in
the Bankruptcy Court in exigent circumstances when the Ombudsman,
who is a licensed attorney, is unable to attend, and in any action
in other courts where the rights of the patients may be litigated
or affected as a result of these bankruptcy cases;

     (b) file papers before this Court that have been prepared by
the Ombudsman;

     (c) prepare and file fee applications and any required notices
in these Cases; and

     (d) perform such other legal services as may be required under
the circumstances of these cases in accordance with the Ombudsman's
powers and duties as set forth in the Bankruptcy Code.

Gibbons' current hourly rates are:

     Natasha Songonuga, Esq.        $550
     David N. Crapo, Esq.           $585
     Ellen Rosen, Senior Paralegal  $295

Gibbons does not represent or hold any interest adverse to the
interest of the Debtors or their estate, and is a disinterested
person within the meaning of sections 101(14) and 327(a) of the
Bankruptcy Code, according to court filings.

Gibbons may be reached at:

      David N. Crapo, Esq.
      Gibbons P.C.
      One Gateway Center
      Newark, NJ 07102
      Tel: (973) 596-4500
      Fax: (973) 596-4545
      E-mail: dcrapo@gibbonslaw.com

                        About AAC Holdings

AAC Holdings, Inc. and its affiliates provide inpatient and
outpatient substance use treatment services for individuals with
drug addiction, alcohol addiction and co-occurring mental or
behavioral health issues.  They also provide clinical diagnostic
laboratory services and provide physician services to clients.

AAC Holdings and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Lead Case No. 20-11648) on
June 20, 2020.  Debtors disclosed that they had $449.35 million in
assets and $517.40 million in liabilities as of Feb. 29, 2020.  

Judge John T. Dorsey oversees the cases.  

Debtors have tapped Greenberg Traurig, LLP as their bankruptcy
counsel, Chipman Brown Cicero & Cole, LLP as conflicts counsel, and
Cantor Fitzgerald as investment banker.  Donlin, Recano & Company,
Inc. is Debtors' notice, claims and balloting agent and
administrative advisor.

The U.S. Trustee for Regions 3 and 9 appointed a committee of
unsecured creditors.  The committee is represented by Cole Schotz
P.C.

David N. Crapo was appointed as the patient care ombudsman for the
Treatment Debtors.


ABSS ADVENTURE: Case Summary & 2 Unsecured Creditors
----------------------------------------------------
Debtor: ABSS Adventure, LLC
        4550 Hwy 6
        Sugar Land, TX 77478

Business Description: ABSS Adventure, LLC operates in the
                      amusement and recreation industries.

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 20-34447

Judge: Hon. Eduardo V. Rodriguez

Debtor's Counsel: Jessica Hoff, Esq.
                  HOFF LAW OFFICES, P.C.
                  440 Louisiana St 850
                  Houston, TX 77002
                  E-mail: jhoff@hofflawoffices.com

Total Assets: $1,260,172

Total Liabilities: $1,454,612

The petition was signed by Sonia Bhimani, partner.

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

https://www.pacermonitor.com/view/WMADUFY/ABSS_Adventure_LLC__txsbke-20-34447__0001.0.pdf?mcid=tGE4TAMA


ACADIAN CYPRESS: $745K Sale of Chipley Property to Riviera OK'd
---------------------------------------------------------------
Judge Jerry A. Brown of the U.S. Bankruptcy Court for the Eastern
District of Louisiana has entered an amended order authorizing
Acadian Cypress & Hardwoods, Inc.'s sale of the real property
located at 824 Mary Helen Drive, Chipley, Florida, described in the
Commercial Contract, to Riviera Industrial - CHP, LLC for $745,000,


The Debtor is granted the authority to enter into the Commercial
Contract.

The Debtor was granted the authority to amend the previous order
approving the sale.

The Debtor is granted the authority to sell the Property free and
clear of any lien, claim, or interest, with the following liens to
be released and erased including (i) Mortgage in favor of Home Bank
recorded in O.R. Book 996, Page 111, Public Records of Washington
County with the  proceeds net of closing costs and taxes paid to
Home Bank, N.A.; and (ii) Mortgage in favor of the U.S. Small
Business Administration recorded in O.R. Book 1128, Page 173,
Public Records of Washington County, Florida.

The stay provided in Bankruptcy Rule 6004(h) is waived.  

The Movant will serve the Order on the required parties who will
not receive notice through the ECF system pursuant to FRBP and
LBR's and file a certificate of service to that effect within three
days.

                     About Acadian Cypress

Acadian Cypress & Hardwoods, Inc., --
http://www.acadianhardwoods.net/-- manufactures lumber, plywood,
siding, shingles, flooring, fencing, and molding profiles.  It
sought Chapter 11 protection (Bankr. E.D. La. Case No. 19-12205) on
April 15, 2019.  In the petition signed by Frank Vallot, president,
the Debtor was estimated to have assets and liabilities at $1
million to $10 million.  Judge Jerry A. Brown is the case judge.
Heller, Draper, Patrick, Horn & Manthey, LLC is the Debtor's
counsel.


AHI INVESTMENTS: Pineland Bank Objects to Plan & Disclosure
-----------------------------------------------------------
Pineland Bank, a creditor, objects to approval of the Amended
Disclosure Statement and Chapter 11 Plan of debtor AHI Investments,
LLC.

Pineland claims that the Disclosure Statement does not provide
guidance on how the Debtor proposes to continue the operations in
the face of continued COVID-19 events, as well as providing via
documentation what it expects its revenue and expenses to be in the
near and long term.

Pineland points out that no basis is provided on how the Debtor
arrived at the method by which the indebtedness to Pineland Bank is
to be serviced, as well as any other secured creditors.

Pineland objects to the treatment of its indebtedness.  As the
Debtor notes within the Disclosure Statement and Chapter 11 Plan,
the debt held by Pineland Bank is underwritten by the United States
Small Business Administration.

Pineland further objects to the Chapter 11 Plan based on
feasibility.  Pineland has not received a payment from the Debtor
since March of 2020, and thus the Debtor has not complied with the
cash collateral orders entered by this Court.

A full-text copy of Pineland's objection dated July 23, 2020, is
available at https://tinyurl.com/y23c8fzm from PacerMonitor at no
charge.

Attorneys for Pineland:

         Stephen F. Greenberg
         Weiner, Shearouse, Weitz,
         Greenberg & Shawe, LLP
         14 East State Street
         Post Office Box 10105
         Savannah, Georgia 31412-0305
         Tel: (912) 233-2251
         E-mail: sgreenberg@wswgs.com

                     About AHI Investments

AHI Investments, LLC, is a privately held company that offers child
day care services.  It is the fee simple owner of a property
located at 153 Carolina Cherry Court Pooler, Ga., valued by the
company at $3.45 million.

AHI Investments sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ga. Case No. 19-41075) on Aug. 5,
2019.  At the time of filing, the Debtor had $3,800,817 in assets
and $3,537,190 in debts.  The petition was signed by Laukik Patel,
manager.  Judge Edward J. Coleman III oversees the case.  The
Debtor is represented by Gai Lynn McCarthy, Esq., at Kumar Prabhu
Patel & Banerjee, LLC.


AKORN INC: Sale of All Assets to Akorn Holdings Approved
--------------------------------------------------------
Judge Karen B. Owens of the U.S. Bankruptcy Court for the District
of Delaware authorized (i) the Asset Purchase Agreement, dated May
20, 2020, of Akorn, Inc., and non-Debtors WorldAkorn Pharma
Mauritius and Akorn India Private Limited, with Akorn Holdings
Topco, LLC, in connection with the sale of substantially all of the
assets.

The aggregate consideration to be paid by the Purchaser for the
purchase of the Acquired Assets will be: (i) the assumption of
Assumed Liabilities, (ii) the credit bid of 100% of the Loan
Agreement Indebtedness which amount will be satisfied by
discharging all Loan Agreement Indebtedness, and (iii) an amount in
cash equal to the amount set forth opposite "Total Wind-Down Budget
Amount" in the Wind-Down Budget.  At the Closing, in lieu of paying
all or any portion of the Wind-Down Amount, the Purchaser may, by
delivery of a written notice to the Sellers at least two Business
Days prior to the Closing Date, instruct them to retain a portion
of, and not to exceed, the cash expected to be actually held at
Closing by the Sellers (net of written but uncashed checks) in an
amount set forth in such notice and such cash will constitute
"“Excluded Cash" and reduce, on a dollar for dollar basis, the
Wind-Down Amount to be paid by the Purchaser at the Closing.

The Sale Hearing was held on Sept. 1, 2020.  The APA constitutes
the highest or otherwise best offer for the Acquired Assets.

The Sale is free and clear of all Encumbrances, with all such
Encumbrances and other interests to attach to the cash proceeds
received by the Debtors.

The Debtors are authorized to (a) assume and assign to the
Purchaser, in accordance with the APA, effective upon the Closing
Date, the Assigned Contracts free and clear of all Encumbrances and
other interests of any kind or nature whatsoever.  Prior to the
Closing Date, the Purchaser may remove any contract or lease from
the list of Assigned Contracts pursuant to the procedures set forth
in the APA.

The unpaid reasonable and documented out-of-pocket fees and
expenses of the Term Loan Agent and its counsel will be paid in
full, in cash on or before the Closing Date.

Notwithstanding the provisions of Bankruptcy Rules 6004(h) and
6006(d), and pursuant to Bankruptcy Rules 7062 and 9014, the Sale
Order will not be stayed for 14 days after its entry, but will be
effective and enforceable immediately upon its issuance.  Time is
of the essence in closing the transactions referenced, and the
Debtors and the Purchaser intend to close the Sale as soon as
practicable.

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

A copy of the APA is available at https://tinyurl.com/y3rst9uz from
PacerMonitor.com free of charge.

The Purchaser can be reached at:

        WILMINGTON SAVINGS FUND SOCIETY, FSB
        500 Delaware Ave.
        Wilmington, DE 19801
        Attn: Geoffrey J. Lewis
        E-mail: glewis@wsfsbank.com

                        About Akorn, Inc.

Akorn, Inc. (Nasdaq: AKRX) -- http://www.akorn.com/-- is a
specialty pharmaceutical company that develops, manufactures, and
markets generic and branded prescription pharmaceuticals, branded
as well as private-label over-the-counter consumer health products,
and animal health pharmaceuticals.  Akorn is headquartered in Lake
Forest, Illinois, and maintains a global manufacturing presence,
with pharmaceutical manufacturing facilities located in Illinois,
New Jersey, New York, Switzerland, and India.

Akorn, Inc., and its affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 20-11178) on May 20, 2020.

As of March 31, 2020, the Debtors disclosed total assets of
$1,032,275,000 and total liabilities of $1,051,769,000.

The cases are assigned to Judge John T. Dorsey.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as their general bankruptcy counsel.  Richards,
Layton & Finger, P.A., is the Debtors' local counsel. AlixPartners,
LLP, serves as the Debtors' restructuring advisor, and PJT Partners
LP is the financial advisor and investment banker.  Kurtzman Carson
Consultants, LLC, is the notice and claims agent.


ALGON CORPORATION: Unsecured Creditors to Have 5% Recovery in Plan
------------------------------------------------------------------
Algon Corporation filed with the U.S. Bankruptcy Court for the
Southern District of Florida, Miami Division, a Combined Plan of
Reorganization and Disclosure Statement.

The Plan provides for the payment of certain costs of
administration; the payment to Secured Creditors of Debtor Algon
USA and its subsidiary, Algon Corp. MX, S.A. de C.V. (“Algon
MX”), and payment to Allowed Unsecured Creditors of Algon USA.
Although not strictly required, the Plan also discloses certain
payments to Algon MX creditors by Algon MX.

Class 5 (1) Allowed Unsecured Claims of Trade Creditors (totaling
approx. $1,550,000); (2) Allowed Unsecured Deficiency Claims of
Classes 2 and 3 (totaling approx. $7,858,290.52); and (3) Allowed
Unsecured Claim of Amerant Bank (f/k/a Mercantil Bank) arising from
revolving line of credit to Debtor, secured by real property owned
by non-debtor Algon Properties (approx. $20,615).

Class 5 is comprised of the Allowed Unsecured Claims of Trade
Creditors (totaling approx. $1,550,000), the Allowed Unsecured
Deficiency Claims of Classes 4 and 5 (totaling $7,858,290), and the
Allowed Unsecured Claim of Amerant Bank (approx. $20,615). Members
of Class 5 shall be paid 2.5 percent of the amount of their Allowed
Claims on the Effective Date, and an additional 2.5 percent of the
amount of their Allowed Claims 12 months after the Effective Date.

Class 6 Equity Interests of the existing Equity Owners will be
reduced to 40 percent of the Reorganized Debtor, and the investor
will own 60% of the Reorganized Debtor.

The Plan will be funded from the Institutional Loan, the Investor
Loan, the Investor Capital Infusion, the Working Capital Loan, and
revenues from continued post confirmation operations of the
Reorganized Debtor. The Investor Agreement between the Debtor,
Algon MX, the Suarezes and the Investor establishes the funding for
the Plan. All funding will be completed within five business days
of the date that the Confirmation Order becomes a Final Order, and
the Effective Date shall be the date that Effective Date
Distributions are made under the Plan, not later than five business
days after the funding has been completed.

The Projections attached to the Investor Agreement contemplate that
the Reorganized Debtor will continue to operate and will continue
with the numerous ongoing pre-petition business relationships
established by the Suarezes over more than 30 years. The Suarezes
will remain active and employed by the Reorganized Debtor and will
retain forty percent (40%) of the equity in the Reorganized
Debtor.

A full-text copy of the Disclosure Statement dated July 23, 2020,
is available at https://tinyurl.com/y55pppah from PacerMonitor at
no charge.

Attorneys for Debtor:

             Aaronson Schantz Beiley P.A.
             Geoffrey S. Aaronson, Esq.
             gaaronson@aspalaw.com
             Tamara D. McKeown, Esq.
             tmckeown@aspalaw.com
             One Biscayne Tower
             2 S. Biscayne Blvd, 34th Floor
             Miami, Florida 33131
             Tel: 786.594.3000
             Fax: 305.424.9336

                     About Algon Corporation

Algon Corporation -- https://www.algon.com/ -- is a worldwide
distributor of raw materials and industrial parts for the
pharmaceutical, cosmetic, and food industries.  It is located in
Miami, Fla.  Algon Corp sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 19-18864) on July 1,
2019.  In the petition signed by its president, Alfredo Suarez, the
Debtor was estimated to have assets and liabilities of less than
$10 million. The case is assigned to Judge Robert A. Mark.  The
Debtor is represented by Geoffrey S. Aaronson, Esq., at Aaronson
Schantz Beiley P.A.


ARGYLE CAPITAL: Seeks to Hire Stoll Petteys as Bankruptcy Counsel
-----------------------------------------------------------------
The Argyle Capital Group LLC seeks authority from the United States
Bankruptcy Court for the Western District of Washington to hire
David A. Petteys and Stoll Petteys PLLC as its bankruptcy counsel.

Argyle Capital requires Stoll Petteys to:

     1. advise the Debtor with respect to the requirements and
provisions of the Bankruptcy Code, Federal Rules of Bankruptcy
Procedure, Local Bankruptcy Rules, U.S. Trustee Guidelines and
other applicable requirements which may affect the Debtor;

     2. assist the Debtor in preparing and filing Schedules and
Statement of Financial Affairs, complying with and fulfilling U.S.
Trustee requirements, and preparing other documents as may be
required after the initiation of a chapter 11 case;

     3. assist the Debtor in negotiations with creditors and other
parties-in-interest;

     4. assist the Debtor in the preparation of a disclosure
statement and formulation of a chapter 11 plan of reorganization;

     5. advise the Debtor concerning the rights and remedies of the
estate and of the Debtor in regard to adversary proceedings which
may be removed to, or initiated in, the Bankruptcy Court;

     6. prepare all motions, applications, answers, orders,
reports, and papers on behalf of the Debtor that are necessary to
the administration of the Case;

     7. represent the Debtor in any proceeding or hearing in the
Bankruptcy Court in any action where the rights of the estate or
the Debtor may be litigated, or affected; and

     8. provide other services to the Debtor as are generally and
customarily provided by general insolvency counsel to a debtor and
debtor-in-possession in a chapter 11 case.

On June 23, 2020, Stoll Petteys received an initial advance fee
deposit of $5,000 from the Debtor, along with the chapter 11 filing
fee of $1,717, for a total of $6,717. Stoll Petteys has requested
and received an additional fee of $15,000, for a total AFD of
$20,000.

Stoll Petteys is disinterested within the meaning of 11 U.S.C.
Secs. 327(a) and 101(14); and does not represent an individual or
entity that holds an interest adverse to the Debtor's estate,
according to court filings.

The firm can be reached through:

     David A. Petteys, Esq.
     Stoll Petteys PLLC
     5306 Ballard Ave NW, Suite 224
     Seattle, WA 98107
     Phone: (206) 456-6697
     Fax:  1-888-494-3028
     Email: david@stollpetteys.com

                    About Argyle Capital Group

Argyle Capital Group, LLC, a company engaged in renting and leasing
real estate properties, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 20-11711) on June 22,
2020.  At the time of the filing, Debtor disclosed assets of
between $1 million and $10 million and liabilities of the same
range.  Judge Christopher M. Alston oversees the case.  The Debtor
has tapped Stoll Petteys, PLLC as its legal counsel.


ARTISAN BUILDERS: Seeks to Hire My Home Group as Real Estate Agent
------------------------------------------------------------------
Artisan Builders, LLC, seeks authority from the US Bankruptcy Court
for the District of Arizona to hire Michael Penrod and the firm My
Home Group Real Estate, LLC, as its broker.

The Debtor owns 20 lots in Phoenix, Arizona, on most of which it is
in the process of constructing a single family residence.

The broker will list the Debtor's property for sale, market and
show the real property, and make all necessary efforts to obtain a
buyer and negotiate a contract for the sale of the property.

The broker will receive a total sales commission of 4.5 percent
based on the purchase price and to be divided with the buyer's
agent.

The agents and the brokers are disinterested persons within the
meaning of U.S.C. Sec. 101(14), according to court filings.

The broker can be reached through:

     Michael Penrod
     My Home Group Real Estate, LLC
     8360 E Raintree Dr
     Scottsdale, AZ 85260
     Phone: +1 480-685-2760

                    About Artisan Builders

Artisan Builders, LLC, located at 17916 N. 93rd Street, Scottsdale,
Arizona, is a full service general contractor specializing in
custom homes.

Artisan Builders sought Chapter 11 protection (Bankr. D. Ariz. Case
No. 20-07501) on June 24, 2020.  In the petition signed by James
Guajardo, manager, the Debtor was estimated to have assets and
liabilities in the range of $1 million to $10 million.  The Debtor
tapped Richard W. Hundley, Esq., at The Kozub Law Group, PLC, as
counsel.


ASCENA RETAIL: Sept. 16 Auction of Catherines Assets Set
--------------------------------------------------------
Judge Kevin R Huennekens of the U.S. Bankruptcy Court for the
Eastern District of Virginia authorized the bidding procedures
proposed by Ascena Retail Group, Inc. and affiliates in connection
with the sale of their right, title, and interest in and to
Catherines Plus Sizes assets, including: (i) specified Contracts,
if assignable under applicable law; (ii) Transferred Intellectual
Property and rights to collect royalties and proceeds in connection
therewith from and after the Closing; (iii) Inventory that is held
or otherwise designated for sale via the E-Commerce Business; (iv)
Customer Data; and (vi) all Documents to the extent related to the
E-Commerce Business, to City Chic Collective USA, Inc. for $16
million cash, plus the assumption of Assumed Liabilities, plus
payment of the Inventory Surplus, minus (C) the Inventory Deficit,
subject to overbid.

The following Stalking Horse Protections are approved and the
Debtors are authorized to incur and pay the Stalking Horse
Protections: (i) a Break-Up Fee in the amount of the lesser of
$600,000 or three percent of the Purchase Price; and (ii) Expense
Reimbursement in an amount up to $200,000.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Sept. 11, 2020 at 5:00 p.m. (ET)

     b. Initial Bid: At a minimum, each Bid must have a Purchase
Price equal to, or in excess of, the sum of $16 million plus the
Initial Minimum Overbid Amount.

     c. Deposit: 10% of the aggregate purchase price of the Bid

     d. Auction: If one or more Qualified Bids (other than the
Stalking Horse Bid) are received by the Bid Deadline with respect
to any applicable assets, then the Debtors will conduct the Auction
with respect to such assets.  The Auction for the Catherines Assets
will commence on Sept. 16, 2020 at 10:00 a.m. (ET) via
videoconference or such other form of remote communication arranged
by counsel to the Debtors, or such later time or other place as the
Debtors determine, in which case the Debtors will timely notify the
Stalking Horse Bidder and all other Qualified Bidders of such later
time or other place, and file a notice of the change on the
Bankruptcy Court’s docket for these chapter 11 cases.   

     e. Bid Increments: $100,000

     f. Sale Hearing: Sept. 21 2020 at 11:00 a.m. (ET)

     g. Sale Objection Deadline: Sept. 18, 2020 at 12:00 p.m. (ET)

As soon as reasonably practicable after the conclusion of the
Auction, if any, but no later than two business days thereafter,
the Debtors will file the Post-Auction Notice identifying the
Successful Bidder.   Within five business days of the filing of the
Post-Auction Notice and, if the Successful Bidder is not the
Stalking Horse Purchaser, the Debtors will file a notice detailing
the
Expense Reimbursement proposed to be paid to the Stalking Horse
Purchaser.

The Assumption and Assignment Procedures regarding the assumption
or assumption and assignment of the Catherines Executory Contracts
proposed to be assumed by the Debtors and assigned to a Successful
Bidder are approved.  No later than Sept. 4, 2020, if applicable,
the Debtors will file with the Court and serve the Cure Notice on
all non-Debtor contract counterparties to the Catherines Executory
Contracts and their counsel, if known.  The Cure Objection Deadline
is within 14 days of the date of service of the Cure Notice, at
5:00 p.m. (ET).

The Order is without prejudice to the rights of Kobie Marketing,
Inc. to assert or raise any issue, claim, or objection related to
the Sale, including any assumption of liability to Kobie,
assumption of any executory contract of Kobie, or proposed new
contract for
Kobie's services.

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

The Order will be immediately effective and enforceable upon its
entry.

A copy of the Bidding Procedures and Stalking Horse APA is
available at https://tinyurl.com/yycp8xke from PacerMonitor.com
free of charge.

                   About Ascena Retail Group

Ascena Retail Group, Inc. (Nasdaq: ASNA) --
http://www.ascenaretail.com/-- is a national specialty retailer
offering apparel, shoes, and accessories for women under the
Premium Fashion (Ann Taylor, LOFT, and Lou & Grey), Plus Fashion
(Lane Bryant, Catherines and Cacique), and Value Fashion
(Dressbarn) segments, and for tween girls under the Kids Fashion
segment (Justice).  Ascena, through its retail brands, operates
ecommerce websites and approximately 2,800 stores throughout the
United States, Canada, and Puerto Rico.

Ascena Retail reported a net loss of $661.4 million for the fiscal
year ended Aug. 3, 2019, a net loss of $39.7 million for the year
ended Aug. 4, 2018, and a net loss of $1.06 billion for the year
ended July 29, 2017.

On July 23, 2020, Ascena Retail Group and its affiliates sought
Chapter 11 protection (Bankr. E.D. Va. Case No. 20-33113).  As of
Feb. 1, 2020, Ascena Retail had $13,690,710,379 in assets and
$12,516,261,149 in total liabilities.

The Hon. Kevin R. Huennekens is the case judge.

The Debtors tapped Kirkland & Ellis LLP and Cooley LLP as
bankruptcy counsel, Guggenheim Securities, LLC as financial
advisor, and Alvarez and Marsal North America, LLC as restructuring
advisor.  Prime Clerk, LLC is the claims agent.


ASI CAPITAL: Bondholders' Committee Formed in ASICIF Case
---------------------------------------------------------
The Office of the U.S. Trustee appointed a committee to represent
bondholders in the Chapter 11 case of ASI Capital Income Fund, LLC,
an affiliate of ASI Capital LLC.
  
The members of the bondholders' committee are:

     (1) Betty File

     (2) Robert Waxman

     (3) Michael Scruggs

     (4) Patricia Martin

                About ASI Capital Income Fund, LLC
                        and ASI Capital LLC

ASI Capital Income Fund, LLC and ASI Capital LLC are investment
companies based in Colorado Springs, Colo.

ASICIF and ASI Capital sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Lead Case No. 20-14066) on June
15, 2020.  At the time of the filing, both Debtors disclosed assets
of between $10 million and $50 million and liabilities of the same
range.  Judge Elizabeth E. Brown oversees the cases.  Lewis,
Brisbois, Bisgaard & Smith LLP is Debtors' legal counsel.


ASI CAPITAL: U.S. Trustee Appoints Noteholders' Committee
---------------------------------------------------------
The Office of the U.S. Trustee appointed a committee to represent
noteholders in the Chapter 11 case of ASI Capital, LLC, an
affiliate of ASI Capital Income Fund, LLC.

The members of the noteholders' committee are:

     (1) William Davis

     (2) Harold Franson

     (3) Bonnie Pinkstaff

                About ASI Capital Income Fund
                      and ASI Capital LLC

ASI Capital Income Fund, LLC and ASI Capital LLC are investment
companies based in Colorado Springs, Colo.

ASICIF and ASI Capital sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Lead Case No. 20-14066) on June
15, 2020.  At the time of the filing, both Debtors disclosed assets
of between $10 million and $50 million and liabilities of the same
range.  Judge Elizabeth E. Brown oversees the cases.  Lewis,
Brisbois, Bisgaard & Smith LLP is the Debtors' legal counsel.


B&G FOODS: Moody's Alters Outlook on B1 CFR to Stable
-----------------------------------------------------
Moody's Investors Service changed B&G Foods, Inc.'s rating outlook
to stable from negative and affirmed the company's B1 Corporate
Family Rating, B1-PD Probability of Default Rating, and B2 senior
unsecured note ratings. Moody's also upgraded the senior secured
first lien revolving credit facility and the senior secured first
lien term loan ratings to Ba1 from Ba2. The Speculative Grade
Liquidity Rating remains SGL-1.

The change to a stable outlook reflects the improvement in B&G's
operating earnings and cash flow because the coronavirus pandemic
has caused an increase in at-home food consumption. For the quarter
ended June 27, 2020, revenues increased about 38% year-over-year
and Moody's adjusted EBITDA increased about 42% year-over-year
compared to the prior year's quarter. Improved cash generation
allowed B&G to voluntarily prepay $75 million of it term loan as
well as its revolver borrowings, and build a sizable cash balance
that provides greater capacity to fund the company's ongoing
acquisition strategy within the Moody's 6.0x debt-to-EBITDA
leverage expectation for the B1 rating with comfortably positive
free cash flow.

Moody's expects that elevated demand for at-home food consumption
that is benefitting B&G will continue into 2020, albeit at a
moderating pace. Revenue and earnings will likely drop in 2021
because a gradually recovering economy and capacity in out-of-home
eating venues will reverse some of the gains in at-home food
consumption. Moody's nevertheless expects B&G to remain a
disciplined acquiror, maintain the current dividend rate, and
sustain net debt-to-EBITDA leverage within the company's targeted
4.5x-5.5x range (based on the company calculation; 5.0x LTM June
2020).

The upgrade of the senior secured first lien revolving credit
facility and the senior secured first lien term loan debt reflects
B&G's voluntary prepayment of $75 million of its term loan as well
as the repayment of borrowings under its credit facility, which
reduced the mix of secured debt in the capital structure.

The following ratings/assessments are affected by the action:

Ratings Affirmed:

Issuer: B&G Foods, Inc.

Corporate Family Rating, Affirmed B1

Probability of Default Rating, Affirmed B1-PD

GTD Senior Unsecured Notes, Affirmed B2 (LGD5)

Ratings Upgraded:

Senior Secured 1st Lien Revolving Credit Facility, Upgraded to Ba1
(LGD2) from Ba2 (LGD2)

Senior Secured 1st Lien Term Loan, upgraded to Ba1 (LGD2) from Ba2
(LGD2)

Outlook Actions:

Issuer: B&G Foods, Inc.

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

B&G's B1 CFR reflects the company's high financial leverage and
relatively aggressive financial policies, highlighted by large
dividend payments and the periodic use of debt to fund potentially
large acquisitions. The credit profile also reflects B&G's moderate
but improving scale relative to more highly rated industry peers
and its acquisitive growth strategy because of a presence in mature
and highly competitive product categories with low growth
prospects. The company's debt-to-EBITDA for the twelve months ended
June 27, 2020, was 5.7x on a Moody's-adjusted basis, an improvement
from 2019 year-end leverage of 6.3x. Moody's expects debt to EBITDA
leverage to remain in a 5x range over the next 12-to-18 months.
B&G's credit profile benefits from relatively high margins,
consistent cash flow generation from a broad food product portfolio
with low cyclical demand volatility, and a largely successful track
record of integrating acquisitions. B&G's willingness to dividend a
high portion (targeted at roughly 50% - 65%) of its cash from
operations less capital spending creates credit risk in combination
with the acquisitive growth strategy because it creates a greater
likelihood the acquisitions will be funded with debt and increase
leverage. This risk is only partially mitigated by the consistency
of the company's cash flow generation and the current sizable cash
balance.

B&G's SGL-1 rating reflects very good liquidity because of modest
projected free cash flow, its large, undrawn $700 million revolver
expiring in November 2022, and lack of meaningful debt maturities
over the next two years. The cash sources provide ample resources
for reinvestment needs and potential acquisitions.

The rapid spread of the coronavirus outbreak, deteriorating 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. Notwithstanding, B&G and
many other packaged food companies are likely to be more resilient
than companies in other sectors, although some volatility can be
expected through 2021 due to uncertain demand characteristics,
channel shifting, and the potential for supply chain disruptions
and difficult comparisons following these shifts.

Governance risk includes an acquisitive growth strategy that leads
to frequent use of debt and leverage, and a high dividend payment
that limits the level of free cash flow. B&G's 4.5x-5.5x target net
debt-to-EBITDA leverage (company calculation) creates some
discipline around the acquisitive strategy.

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

B&G's ratings could be upgraded if the company is able to sustain
debt-to-EBITDA below 5.0x while pursuing its acquisition-based
growth strategy, improve retained cash flow (RCF)-to-net debt such
that it approaches 10%, and maintain very good liquidity.
Alternatively, ratings could be downgraded if debt-to-EBITDA is
sustained above 6.0x, RCF-to-net debt is sustained below 5%,
operating performance weakens meaningfully, the company raises its
dividend faster than operating cash flow, leverage increases for
acquisitions or shareholder distributions, or if liquidity
deteriorates.

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

B&G Foods, Inc. based in Parsippany, New Jersey, is a publicly
traded manufacturer and distributor of a diverse portfolio of
largely branded, shelf-stable food products, many of which have
leading regional or national market shares in niche categories. The
company also has a significant presence in frozen food following
the 2015 acquisition of Green Giant and maintains a small presence
in household products. B&G's brands include Back to Nature, B&G,
B&M, Cream of Wheat, Dash, Green Giant, Las Palmas, Le Sueur, Mama
Mary's, Maple Grove Farms, New York Style, Ortega, Polaner, Spice
Islands, and Victoria, among others. B&G sells to a diversified
customer base including grocery stores, mass merchants,
wholesalers, clubs, dollar stores, drug stores, the military and
other food service providers. B&G generated net sales for the
twelve months ended June 30, 2020 of approximately $1.9 billion.


BACK TO LIFE: Hires Accutrak Consulting as Accountant
-----------------------------------------------------
Back to Life Properties, Inc., seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Michigan to employ
Accutrak Consulting & Accounting Services PLLC, as accountant to
the Debtor.

Back to Life requires Accutrak Consulting to provide accounting
services, including preparation of 2018 and 2019 tax returns,
Debtor's monthly reporting, cash flow projections and any other
accounting services necessary to the liquidating plan to be filed
with the court.

Accutrak Consulting will be paid at the hourly rates of $100 to
$250.

Accutrak Consulting will be paid a retainer in the amount of $500.

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

Shaniece Bennett, a partner of Accutrak Consulting & Accounting
Services PLLC, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

Accutrak Consulting can be reached at:

     Shaniece Bennett
     ACCUTRAK CONSULTING &
     ACCOUNTING SERVICES, PLLC,
     601 13th Street NW Suite 900 South
     Washington, DC 20005

                 About Back to Life Properties

Back to Life Properties, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. E.D. Mich. Case No. 20-47096) on June 24, 2020,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by MAXWELL DUNN, PLC.



BAINBRIDGE UINTA: Sept. 10 Deadline Set for Committee Questionnaire
-------------------------------------------------------------------
The U.S. Trustee is soliciting creditor interest in serving on
committees in the bankruptcy case of Bainbridge Uinta, LLC, et al.
The committee formation meeting will not be held in person.  

If a party wishes to be considered for membership on an official
unsecured creditors committee, it must complete a required
Questionnaire and return it to the Office of the United States
Trustee by electronic mail to elizabeth.a.young@usdoj.gov and
erin.schmidt2@usdoj.gov, ATTN: Elizabeth Young and Erin Schmidt, so
that it is received no later than Sept. 10, 2020 at 4:00 p.m.
(EST).

A representative from the U.S. Trustee's Office will contact all
creditors submitting a questionnaire to arrange for a telephonic
interview.  

Under the Bankruptcy Code, the Unsecured Creditors Committee has
the right to demand that the Debtor consult with the Committee
before making major decisions or changes, to request the
appointment of a trustee or examiner, to participate in the
formation of a plan of reorganization, and in some cases, t propose
its own plan of reorganization.

                       About Bainbridge Uinta

Bainbridge Uinta, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Texas Case No. 20-42794) on Sept. 1,
2020.  The Company develops and operates fields to extract crude
oil and natural gas.  At the time of the filing, the Debtor
estimated assets of between $50 million to $100 million and
liabilities of between $50 million to $100 million.  The petition
was signed by The petition was signed by Paul D. Ching, chief
executive officer.  

Joseph M. Coleman, Esq. of Kane Russell Coleman Logan PC serves as
counsel to the Debtors.  Oak Hills Securities Inc. has tapped as
financial advisor to the Debtors.  Stretto is the Debtors' claims
and noticing agent.


BARTLETT TRAYNOR: Sept. 15 Plan Confirmation Hearing Set
--------------------------------------------------------
On July 11, 2020, debtor Bartlett Traynor & London, LLC filed with
the U.S. Bankruptcy Court for the Middle District of Pennsylvania a
Second Amended Disclosure Statement together with its Fourth
Amended Plan of Reorganization.

On July 21, 2020, Judge Henry W. Van Eck approved the Second
Amended Disclosure Statement and established these dates and
deadlines:

   * Aug. 28, 2020, is fixed as the last day for filing written
acceptances or rejections of the Plan.

   * Aug. 28, 2020, is fixed as the last day for filing and serving
written Objections to the confirmation of the Plan.

   * Sept. 4, 2020, is fixed as the last day for the Debtor to file
with the Court a tabulation of ballots accepting or rejecting the
Plan.

  * Sept. 15, 2020, at 9:30 a.m. in the United States Bankruptcy
Courtroom, Third Floor, Federal Building, Third and Walnut Streets,
Harrisburg, Pennsylvania  is fixed as the date for the hearing on
the confirmation of the Plan.

A copy of the order dated July 21, 2020, is available at
https://tinyurl.com/y6fnovgt from PacerMonitor at no charge.

The Debtor's counsel:

     Robert E. Chernicoff
     CUNNINGHAM, CHERNICOFF & WARSHAWSKY, P.C.
     2320 North Second Street
     P.O. Box 60457
     Harrisburg, PA 17106-0457
     Tel: (717) 238-6570

                 About Bartlett Traynor & London

Bartlett Traynor & London, LLC, which conducts business under the
name Harrisburg Midtown Arts Center, is a music and arts center at
1110 N. Third St., Harrisburg, Pennsylvania.

Bartlett Traynor & London sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Pa. Case No. 18-03520) on Aug. 23,
2018.  In the petition signed by John Traynor, member, the Debtor
was estimated to have assets of $1 million to $10 million and
liabilities of $1 million to $10 million.  Judge Henry W. Van Eck
presides over the case.  The Debtor tapped Cunningham Chernicoff &
Warshawsky, P.C., as counsel.


BAUMANN & SONS: First Public Sale of Transportation Assets Approved
-------------------------------------------------------------------
Judge Robert E. Grossman of the U.S. Bankruptcy Court for the
Eastern District of New York has entered an order finally approving
the bidding procedures proposed by Baumann & Sons Buses, Inc., ACME
Bus Corp., ABA Transportation Holding Co., Inc., Brookset Bus
Corp., and Baumann Bus Co., Inc., in connection with the public
sale of any and all of their personal property assets used in the
operation of their transportation business.

The Procedures Hearing was held on Aug. 5, 2020 and the Bidding
Procedures Order was entered on Aug. 10, 2020.

The Debtors have filed the First Public Sale Hearing Notice
identifying, among other things, each of the Transportation Assets
sold at the first Public Sale which took place virtually from Aug.
24 to Aug. 26, 2020.  The Sale Hearing was held on Aug. 28, 2020.

Any party declared by the Debtors to be a Winning Bidder following
the First Public Sale is deemed to have submitted the highest or
otherwise best offer for the Transportation Assets, and the
consideration to be paid by such Winning Bidder constitutes fair
and reasonable consideration for the Transportation Assets being
purchased.

The sale will be free and clear of all Liens, claims, and other
interests of any kind or nature whatsoever, with all such Liens,
claims, or other interests to attach to the cash proceeds of the
First Public Sale at the Closing.

Provided each Lienholder cooperates with the consummation of the
transactions contemplated by the First Public Sale, the Debtors are
authorized and directed to make the following payments from the
proceeds of the First Public Sale in whole or partial satisfaction
of the Lienholders' Liens against or interests in the Transaction
Assets sold in the First Public Sale: to Santander (5 Buses) in the
amount of $217,500.

A copy of the Bidding Procedures is available at
https://tinyurl.com/y38zxd9t from PacerMonitor.com free of charge.

                   About Baumann & Sons Buses

Baumann & Sons Buses, Inc. and ACME Bus Corp., along with their
non-debtor parent and two affiliates, operated a large school bus
transportation concern with contracts with a number of school
districts in Nassau, Suffolk and Westchester Counties.  The Baumann
Companies had collective annual gross revenues of over $62 million
for the 2018-2019 school year, but ceased operations by March 16,
2020 when New York State Governor Andrew Cuomo mandated the closure
of public schools as a result of the COVID-19 pandemic.

On May 27, 2020, A&A Auto Glass Plus, Mondial Automotive, Inc.,
Jenthony Enterprises, Inc., Nesco Bus Maintenance, Bevel Engine
Inc. and Bangs Towing filed an involuntary petition under chapter 7
of the Bankruptcy Code against Sons in the U.S. Bankruptcy Court
for the Eastern District of New York.  On July 1, 2020, the Court
converted the chapter 7 cases, including the case of Baumann & Sons
Buses, Inc. (Bankr. E.D.N.Y. Case No. 20-72121), to cases under
chapter 11 of the Bankruptcy Code.


BEEBE RIVER: Sept. 22 Auction of 8 Campton Parcels
--------------------------------------------------
Judge Bruce A. Harwood of the U.S. Bankruptcy Court for the
District of New Hampshire authorized Beebe River Business Park,
LLC's bidding procedures in connection with the sale of the
following parcels of land located in Campton, New Hampshire: (i)
Lot 10-15-5-11, Shannon Drive ("Lot 3A"); (ii) Lot 10-15-5-12,
Shannon Drive ("Lot 4A"); (iii) Lot 10-15-5-13, Shannon Drive ("Lot
5A"); (iv) Lot 10-15-5-14, Shannon Drive ("Lot 6A"); (v) Lot
10-15-5-15, Shannon Drive ("Lot 7A"); (vi) Lot 10-15-5-18, BeeBe
River Road ("Lot 10A"); (vii) Lot 10-15-5-19, Shannon Drive ("Lot
11A"); and (viii) Lot 9-15-31-1, Front Street ("Lot B-1"), to
Brendan Driscoll for $320,000, free and clear of all liens, claims,
interest and encumbrances, subject to higher and better bids.

The salient terms of the Bidding Procedures are:

     a. Any and all prospective competing bidders will be required
to submit a Purchase and Sale Agreement in writing which Purchase
and Sale Agreement has no contingencies as of the date of the
hearing on the Motion to Approve Sale, and in particular has
neither a financing contingency nor any inspection contingencies,
and otherwise contains the same terms and conditions as the
attached Exhibit A to the Procedures Motion.  

     b. As a condition to participation in any auction, all bidders
will be required to submit to the Debtor a Purchase and Sale
Agreement with a minimum purchase price in order to qualify to bid
in an amount equal to $330,000 (the amount of the proposed Purchase
& Sale price plus $10,000).

     c. If one or more counteroffers are timely submitted by
qualified bidders, then the Debtor or its representatives will
conduct an auction on Sept. 22, 2020 via videoconference.  The
Debtor's counsel will distribute instructions on how to appear and
participate in the auction to all qualified bidders 48 hours in
advance of the auction.  The high bidder will execute a purchase
and sale agreement confirming its obligations to the new purchase
price prior to commencement of the sale hearing.  All purchase and
sale agreements will provide for closing on Oct. 7, 2020, unless
subject to any Stay in which case closing will occur by tthe fifth
day after the removal of the Stay.  

     d. Bid Deadline: Sept. 16, 2020

     e. All qualified bidders will appear telephonically at the
hearing, and any proposed buyer will appear telephonically at the
hearing on the approval of the sale.  

     f. Deposit: $25,000

     g. Bid Increment: $5,000

     h. Sale Hearing - Sept. 23, 2020 at 9:00 a.m.  

The Form of Notice attached to approved.

A copy of the Bidding Procedures and Notice is available at
https://tinyurl.com/yxp3ezqq from PacerMonitor.com free of charge.

                  About Beebe River Business Park

Based in Campton, N.H., Beebe River Business Park, LLC filed a
voluntary Chapter 11 petition (Bankr. D.N.H. Case No. 20-10210) on
Feb. 26, 2020, listing under $1 million in both assets and
liabilities. The Debtor previously filed a petition for relief on
Aug. 15, 2018 (Bankr. D.N.H. Case No. 18-11103.  

Judge Bruce A. Harwood oversees the case.

Ryan M. Borden, Esq., at Ford, McDonald, McPartlin & Borden, P.A.,
is Debtor's legal counsel.



BEN DAILEY: Seeks to Hire Brooks McGinnis as Accountant
-------------------------------------------------------
Ben Dailey & Son, LLC, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Georgia to employ Brooks
McGinnis & Company, LLC, as accountant to the Debtor.

Ben Dailey requires Brooks McGinnis to:

   a. provide accounting services, bookkeeping, payroll, tax,
      general consulting; and

   b. prepare monthly operating reports required by the U.S.
      Trustee's Operating Guidelines.

Brooks McGinnis will be paid at the hourly rates of $100 to $380.

Brooks McGinnis will be paid a retainer in the amount of $5,000.

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

Tiffany T. Orr, a partner of Brooks McGinnis, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Brooks McGinnis can be reached at:

     Tiffany T. Orr
     BROOKS MCGINNIS & COMPANY, LLC
     5607 Glendridge Drive, Suite 650
     Atlanta, GA 30342
     Tel: (404) 531-4940

                    About Ben Dailey & Son

Ben Dailey & Son, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 20-61931) on Feb. 2,
2020.  At the time of the filing, the Debtor had estimated assets
of less than $50,000 and liabilities of between $100,001 and
$500,000. Judge Jeffery W. Cavender oversees the case.  Paul Reece
Marr, P.C. is the Debtor's legal counsel.


BETTERECYCLING CORP: Plan Exclusivity Extended to October 7
-----------------------------------------------------------
At the behest of Betterecycling Corporation, Judge Enrique S
Lamoutte Inclan of the U.S. Bankruptcy Court for the District of
Puerto Rico extended through and including October 7, 2020, and
December 6, 2020, respectively, the periods within which the Debtor
has the exclusive right to file and solicit acceptances to a
Chapter 11 plan.

Due to the proximity between the date in which appraisals are
expected to be received and the expiration of the exclusivity
period, the Debtor deems more proper and beneficial to the parties
and the estate to seek a brief extension of the exclusivity
periods.

Although the Debtor hoped for the prior 45 days extension to
provide the necessary time to complete this intended exercise, it
is widely known that current circumstances are not optimal and
challenging for the parties, agents, and professionals.

Since the filing of the petition, the Debtor has been managing its
affairs and operating its business. The Debtor seeks a reasonable
time which will allow parties to confer, address the feasibility of
their efforts, allow the lenders a reasonable space to go through
their decision-making structure, and for the parties to inform the
Court in a short timeframe as to the course to follow ahead.

                         About Betterecycling Corporation

Betterecycling Corporation produces gasoline, kerosene, distillate
fuel oils, residual fuel oils, and lubricants.

Based in San Juan, P.R., Betterecycling Corporation filed a
voluntary petition under Chapter 11 of the Bankruptcy Code (Bankr.
D.P.R. Case No. 17-04157) on Jun. 9, 2017.  

The Honorable Enrique S. Lamoutte oversees the case. Lugo Mender
Group, LLC is the Debtor's legal counsel.


BETTEROADS ASPHALT: Plan Exclusivity Extended to October 7
----------------------------------------------------------
At the behest of Betteroads Asphalt LLC, Judge Enrique S Lamoutte
Inclan of the U.S. Bankruptcy Court for the District of Puerto Rico
extended through and including October 7, 2020, and December 6,
2020, respectively, the periods within which the Debtor has the
exclusive right to file and solicit acceptances to a Chapter 11
plan.

The Court previously extended the Debtor's exclusivity periods by
45 days, through and including August 23, 2020, and October 22,
2020, respectively.

On June 19, 2020, the Debtor circulated a settlement proffer to the
banking institutions or lenders as an initial step or approach to
explore potential amicable resolution of all contested issues on
the case and the upcoming confirmation process.

Considering the multiplicity of contested matters, adversaries and
appeals pending only with these parties, the Debtor sought properly
to seek a reasonable extension to explore settlement conversations
that may moot all contested issues on the case, preserve
substantial resources from the parties and provide for a smoother
process of confirmation in benefit of the estate.
Also, remaining final appraisal reports were expected to be
received by the lenders on August 28, 2020.  

                 About Betteroads Asphalt and Betterecycling Corp

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

On June 9, 2017, creditors commenced involuntary bankruptcy
petitions under Chapter 11 of the Bankruptcy Code against
Betteroads Asphalt LLC (Bankr. D.P.R. Case No. 17-04156) and
Betterecycling Corporation (Bankr. D.P.R. Case No. 17-04157).

On Oct. 11, 2019, the court entered the "order for relief" after
finding that the involuntary petitions were not filed for an
improper bankruptcy purpose or with bad faith.

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


BLACK IRON: Proposes to Sell its Assets to Utah Iron
----------------------------------------------------
Black Iron, LLC, a Utah limited liability company, filed a Combined
First Amended Plan of Reorganization and Disclosure Statement on
July 23, 2020.

The Plan will be implemented through the following primary steps:

   * Sale of Black Iron's Assets to Utah Iron: On the Effective
Date of the Plan, all or substantially all of Debtor's assets will
be transferred to Utah Iron, LLC, a newly- organized limited
liability company to be owned by Gilbert Development Corporation or
an affiliate of Gilbert Development Corporation (together, "GDC")
and by SA Recycling, LLC or an affiliate of SA Recycling, LLC, or
by one or more members of the family of George Adams (collectively,
"SA Recycling"), acting jointly as sponsors of the Plan (in such
capacity, the "Plan Sponsors").

   * Litigation Until Final Allowance of Disputed and Unliquidated
Claims: As soon as practicable following the Effective Date, Utah
Iron will be substituted for Debtor in the Wells Fargo Litigation
and the Consolidated Appeal, the Iron County Litigation, the Matec
America Litigation, the Matec Italia Litigation, and all appeals
and other proceedings relating to the foregoing.  In connection
with the same, Utah Iron will succeed to all the claims and
defenses asserted or subject to assertion either by or against
Debtor, all of which claims and defenses shall be expressly
preserved.

Class 4 consists of all insider Claims against Black Iron.  On the
Effective Date, each of the Insider Claims will be assumed by Utah
Iron and/or converted into equity interests in Utah Iron, as
determined by the Plan Sponsors in their sole and absolute
discretion, provided, however, that under no circumstance may any
payment be made on account of an Insider Claim before all Allowed
Class 3D Claims have been Paid in Full and Wells Fargo has been
provided the Amended Zions SBLC and the Wells Fargo SBLC.

A full-text copy of the Combined First Amended Plan and Disclosure
Statement dated July 23, 2020, is available at
https://tinyurl.com/y5ykr7yj from PacerMonitor.com at no charge.

Counsel for Black Iron:

         David J. Jordan
         david.jordan@stoel.com
         David B. Levant
         Mark E. Hindley
         Ellen E. Ostrow
         STOEL RIVES LLP
         201 S Main Street, Suite 1100
         Salt Lake City, UT 84111
         Telephone: 801.328.3131
         Facsimile: 801.578.6999
         E-mail: david.levant@stoel.com
                 mark.hindley@stoel.com
                 ellen.ostrow@stoel.com

                        About Black Iron

Black Iron, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Utah Case No. 17-24816) on June 1, 2017.
In the petition signed by Steve L. Gilbert, its manager, the Debtor
estimated its assets and debt at $1 million to $10 million.

The Hon. William T. Thurman is the case judge.

The Debtor hired Adelaide Maudsley, Esq., and Ralph R. Mabey, Esq.,
at Kirton McConkie P.C., as bankruptcy counsel.  The Debtor tapped
Stoel Rives LLP as legal counsel; Durham Jones as special
litigation counsel; WSRP, LLC as accountant; and Alysen Tarrant as
environmental consultant.


BROUSSARD INVESTMENT: Case Summary & 20 Top Unsecured Creditors
---------------------------------------------------------------
Debtor: Broussard Investment Properties, LLC  
        111 Industrial Parkway, Suite B
        Lafayette, LA 70508

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Western District of Louisiana

Case No.: 20-50665

Judge: Hon. John W. Kolwe

Debtor's Counsel: Tom St. Germain, Esq.
                  WEINSTEIN & ST. GERMAIN
                  1414 NE Evangeline Thruway
                  Lafayette, LA 70501
                  Tel: (337) 235-4001

Total Assets: $1,571,744

Total Liabilities: $1,741,195

The petition was signed by Adam Broussard, member.

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

https://www.pacermonitor.com/view/QW5AHHA/Broussard_Investment_Properties__lawbke-20-50665__0001.0.pdf?mcid=tGE4TAMA


BURNINDAYLIGHT LLC: HMC Assets Objects to Disclosure Statement
--------------------------------------------------------------
Secured Creditor HMC Assets LLC, solely in its capacity as Separate
Trustee of Civics Holdings III Trust, joins the objections of Gary
Culver and Kim and Lisa Greer to the Disclosure Statement of Debtor
Burnindaylight LLC and incorporates the allegations contained in
those objections.

Kim and Lisa Greer claim that the Disclosure Statement must include
information regarding the Debtor's past and current history
regarding his ability to collect rents from the properties managed
by the debtor so that the likelihood of a future rental income flow
can be assessed.

Mr. Culver points out that the Debtor proposes that a creditor's
payoff statement meet the Debtor's own self-defined criteria, and
then proposes "charging a fine" of one-half of one percent for each
day the Debtor considers a creditor to in "contempt" of the
confirmation order.

HMC is represented by:

         Joseph T. McCormick, Esq.
         WRIGHT, FINLAY & ZAK, LLP
         612 S. Lucile St., Suite 300
         Seattle, WA 98108
         Tel: (415) 230-4350
         Fax: (949) 608-9142
         E-mail: jmccormick@wrightlegal.net

                  About Burnindaylight LLC

Burnindaylight, LLC, a privately held company in Renton, Wash.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
W.D. Wash. Case No. 19-14587) on Dec. 19, 2019.  At the time of the
filing, the Debtor was estimated to have assets of between $1
million and $10 million and liabilities of the same range.  Judge
Marc Barreca oversees the case.  The Debtor is represented by
Darrel B. Carter, Esq., at CBG Law Group, PLLC.


BYRD FAMILY: $800K Sale of Lebanon Property to Newell-Berg Okayed
-----------------------------------------------------------------
Judge Randal S. Mashburn of the U.S. Bankruptcy Court for the
Middle District of Tennessee authorized Byrd Family Properties'
sale of the real property at 507 S. Cumberland Street, Lebanon,
Tennessee to Newell-Berg Holdings TN, LLC for $800,000.

A hearing on the Motion was held on Sept. 1, 2020.

The sale is granted subject to the terms and conditions of the
proposed Agreed Order resolving the Limited Objection of Ascentium
Capital, LLC.

The sale is free and clear of liens, claims, and encumbrances with
the consent of Liberty State Bank.

The Debtor will use the proceeds from the sale of the Property to
pay at closing (i) the lien of Liberty State Bank; (ii) any real
estate taxes that constitute liens on the Property; and (iii)
allowed commissions to Brokers.

Notwithstanding Bankruptcy Rule 6004(h), and as specifically
requested in the Motion, the Order will take effect immediately
upon entry.

                About Byrd Family Properties

Based in Franklin, Tenn., Byrd Family Properties sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Tenn. Case No.
20-03017) on July 19, 2020, listing under $1 million in both assets
and liabilities.  Judge Randal S. Mashburn oversees the case.
Denis Graham (Gray) Waldron, Esq., at Dunham Hildebrand, PLLC, is
the Debtor's legal counsel.  Timothy Stone is the Subchapter V
trustee in the Debtor's bankruptcy case.


CALIFORNIA PIZZA: U.S. Trustee Appoints Creditors' Committee
------------------------------------------------------------
Henry Hobbs Jr., acting U.S. trustee, appointed a committee to
represent unsecured creditors in the Chapter 11 cases of California
Pizza Kitchen, Inc. and its affiliates.

The members of the creditors' committee are:

     (1) Wilmington Trust
         1290, 50 South 6th street
         Minneapolis, MN 55402
         Nikki Kroll
         612-217-5675
         nkroll@wilmingtontrust.com

     (2) Simon Property Group
         225 West Washington Street
         Indianapolis, IN 46204
         Ronald M. Tucker
         317-263-2346
         rtucker@simon.com

     (3) NCR Corporation
         864 Spring Street
         Atlanta, GA 30308
         Mark Rogers
         470-415-8614
         mark.rogers@ncr.com
  
Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

                     California Pizza Kitchen

California Pizza Kitchen, Inc., is a casual dining restaurant chain
that specializes in California-style pizza.  Since its opening in
Beverly Hills in 1985, California Pizza Kitchen has grown from a
single location to more than 200 restaurants worldwide.  Although
California Pizza Kitchen's dine-in restaurants are the primary way
it serves its customers, the restaurant chain also has a number of
"off-premises" services and licensing agreements that allow
customers to get their favorite dishes on the go.  For more
information, visit http://www.cpk.com/   

California Pizza Kitchen and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 20-33752) on July 29,
2020.  In the petitions signed by CEO James Hyatt, Debtors were
estimated to have assets in the range of $100 million to $500
million and $500 million to $1 billion in debt.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as bankruptcy counsel, Jackson Walker LLP as
local counsel, Guggenheim Securities, LLC as financial advisor and
investment banker, Alvarez & Marsal North America, LLC as
restructuring advisor, and Hilco Real Estate LLC as real estate
consultant and advisor.  Prime Clerk --
https://cases.primeclerk.com/CPK -- is the claims agent.


CALIFORNIA RESOURCES: Moody's Rates Secured DIP Term Loan 'Ba1'
---------------------------------------------------------------
Moody's Investors Service assigned a Ba1 rating to California
Resources Corp. (DIP)'s (CRC) $650 million junior secured
superpriority debtor-in-possession (DIP) term loan. On August 26,
2020, The US Bankruptcy Court for the Southern District of Texas
approved up to $1.1 billion of aggregate DIP loans, consisting of
up to $483 million of senior secured DIP facility and $650 million
of junior secured DIP facility. The DIP facility, which was
provided by certain of CRC's pre-petition term loan lenders, will
support the company's liquidity needs during the Chapter 11
reorganization process. The DIP credit agreement has a maturity
date of January 15, 2021. On July 15, 2020, CRC filed voluntary
petitions for relief under Chapter 11 of the United States
Bankruptcy Code. Moody's subsequently withdrew all ratings on the
company.

Assignments:

Issuer: California Resources Corp. (DIP)

Junior Secured Bank Credit Facility, Assigned Ba1

Outlook Actions:

Issuer: California Resources Corp. (DIP)

Outlook, Assigned No Outlook

RATINGS RATIONALE

The Ba1 rating primarily reflects good coverage of the DIP
facilities provided by the collateral package, the large amount of
DIP financing relative to the $5.086 billion of pre-petition debt,
structural features of the DIP facilities, and the rated DIP term
loan's junior position to the senior DIP facility. The cause of
bankruptcy as well as the nature and scope of the reorganization
are also factored into the rating.

The junior secured DIP facility has super-priority status over
administrative expense together with the Senior DIP facility,
second-priority senior priming liens on all existing collateral
securing the pre-petition revolving credit facility and term loans,
and second-priority liens on all unencumbered assets. Moody's
estimates the DIP facilities have strong total collateral coverage
in excess of 3x the $1.1 billion principal amount of the DIP
facilities, consistent with an "A" factor rating under Moody's
Debtor-in-Possession Lending methodology. However, CRC's DIP term
loan to pre-petition debt ratio at about 22% is relatively high.

The rating reflects favorable structural features of the DIP
facility including the source of the financing (mostly new money
for which some priming liens are needed), upstream guarantees from
all principal operating units and most subsidiaries, and collateral
protection for the rated loan achieved through mostly priming liens
but with a predominantly junior priority position. The facility
drawings are not subject to a borrowing base, but the large excess
amount of collateral will likely result in the facility being fully
covered by the collateral for the life of the facility, even if oil
and natural gas prices decline significantly. The facility has
covenants that require the company to maintain a minimum liquidity
level and operate within defined budget variance tolerances.

In assessing the cause of the bankruptcy filing and the nature and
scope of the reorganization, Moody's believes that the bankruptcy
was due to elevated debt levels -- with which CRC was saddled at
its spinoff in 2014 -- relative to depressed earnings, as well as
low oil prices. Moody's views the reorganization as somewhat
complex, involving multiple classes of debt. The company's
properties are burdened by higher operating costs due to the energy
intensity of its tertiary recovery operations, although the company
has been able to realize significant cost reductions prior to and
during the restructuring, which should improve margins
post-emergence. CRC's reserves also face longer term pressure
related to environmental and climate concerns that are more
prevalent in California. Production will be considerably lower in
2020 and 2021 than 2019 levels, due to lack of investment as the
company preserved capital in the low oil price environment leading
up to its bankruptcy filing.

The principal methodology used in the rating was
Debtor-in-Possession Lending published in June 2018.

California Resources Corp., headquartered in Santa Clarita,
California, operates exclusively in California and had production
of 128,000 barrels of oil equivalent (boe) per day as of December
31, 2019.

This rating is assigned on a point-in-time basis, and will be
withdrawn as soon as practicable, before which it is subject to
monitoring.


CAMBER ENERGY: Further Amends Merger Agreement with Viking
----------------------------------------------------------
Camber Energy, Inc. and Viking Energy Group, Inc. entered into an
Amended and Restated Merger Agreement to amend and restate the
Original Agreement.  The agreement provides that, upon the terms
and subject to certain conditions, a newly-formed wholly-owned
subsidiary of the Company will merge with and into Viking, with
Viking surviving the Merger as a wholly-owned subsidiary of the
Company.

In addition to restating the Merger Amendments, the A&R Merger
Agreement amended the agreement to: (a) provide for Viking to
continue to have 28,092 shares of its Series C Preferred Stock
issued and outstanding as of the closing of the Merger; (b) provide
for such Series C Preferred Stock of Viking to be exchanged, on a
one-for-one basis for a series of Series A Convertible Preferred
Stock of the Company, which have substantially similar terms as the
Viking Series C Preferred Stock (as recently amended), but with the
holder thereof having the right to convert such Series A
Convertible Preferred Stock into, and the right to vote a number of
voting shares equal to, the number of shares of common stock of
Camber which would have been issuable to the holder of such Series
C Preferred Stock of Viking upon the closing of the Merger, had
such preferred stock been fully converted prior to closing; (c)
make other amendments throughout the Original Merger Agreement to
provide for the concept of the exchange of Viking preferred stock
for Company preferred stock; (d) remove the closing conditions
related to the Hart-Scott-Rodino Antitrust Improvements Act of
1976, as amended, which the parties have determined will not apply
to the Merger; (e) provide for Viking's consent to the Company's
payment of the consideration to each non-executive member of the
Board of Directors and each executive officer of the Company in
connection with the Merger Compensation Agreements (which had
previously been approved in concept by Viking pursuant to the
Merger Amendments); (f) provide for the Company's consent to an
amendment to the designation of the terms of Viking's Series C
Preferred Stock, subject to applicable law and the approval of the
holder thereof; (g) remove certain closing conditions to the Merger
which have already occurred to date; (h) include as a closing
condition that Viking must receive an opinion, from legal counsel
or an independent public or certified accountant, in form and
substance reasonably satisfactory to Viking, dated as of the
closing date of the Merger, to the effect that, on the basis of
facts, representations and assumptions set forth or referred to in
such opinion, for U.S. federal income tax purposes, the Merger will
be treated as a "reorganization" within the meaning of Section
368(a) of the Internal Revenue Code; (i) provide that Viking shall
not have more than 28,092 shares of Series C Preferred Stock issued
and outstanding at the time the Merger closes; (j) confirm that if
the merger is not completed because Camber's shareholders do not
approve the merger, that Camber would retain 15% of Elysium; and
(k) make certain other clarifying changes and updates to the
Original Merger Agreement.

In connection with the entry into the A&R Merger Agreement, on Aug.
31, 2020, the Company's Board of Directors entered into Past
Service Payment and Success Bonus Agreements with each
non-executive member of the Board of Directors, and each of Louis
G. Schott, the Company's interim chief executive officer and Robert
Schleizer, its chief financial officer.  Pursuant to such
agreements: each non-executive director, and each officer, of the
Company, is to receive, contingent upon closing the Merger, a
payment of $100,000 in consideration for past services provided to
the Company through the date of the Merger as a member of the Board
of Directors/officer, and $50,000 as a success bonus for the
Company's successful completion of the Merger, contingent on such
non-executive director/officer's, continued service to the Company
at the same level of service he is currently performing, through
the effective date of the Merger.

Additionally on Aug. 31, 2020, the Company entered into first
amendments to the letter agreements the Company had previously
entered into with Fides Energy LLC, an entity owned and controlled
by Mr. Schott and BlackBriar Advisors LLC, an entity owned and
controlled by Mr. Schleizer, to provide that (a) Mr. Schott,
through Fides, will continue to provide services to the Company for
a period of six months following the closing of the Merger, on
similar terms as set forth in such original letter agreement,
except in a non-executive capacity and that the Company will
reimburse Mr. Schott for the costs of his and his family's health
insurance through such six month term; and (b) Mr. Schleizer,
through BlackBriar, will continue to provide services to the
Company for a period of three months following the closing of the
Merger, on similar terms as set forth in such original letter
agreement, except in a non-executive capacity and for total
consideration of $30,000 per month (compared to $40,000 per month
currently).

                       About Camber Energy

Based in Houston, Texas, Camber Energy -- http://www.camber.energy/
-- is primarily engaged in the acquisition, development and sale of
crude oil, natural gas and natural gas liquids from various known
productive geological formations, including from the Hunton
formation in Lincoln, Logan, Payne and Okfuskee Counties, in
central Oklahoma; the Cline shale and upper Wolfberry shale in
Glasscock County, Texas; and Hutchinson County, Texas, in
connection with its Panhandle acquisition which closed in March
2018.

Camber Energy reported a net loss of $3.86 million for the year
ended March 31, 2020, compared to net income of $16.64 million for
the year ended March 31, 2019.  As of June 30, 2020, the Company
had $13.91 million in total assets, $1.71 million in total
liabilities, $6 million in temporary equity, and $6.20 million in
total stockholders' equity.

Marcum LLP, in Houston, Texas, the Company's auditor since 2015,
issued a "going concern" qualification in its report dated June 29,
2020, citing that the Company has incurred significant losses from
operations and had an accumulated deficit as of March 31, 2020 and
2019.  These factors raise substantial doubt about its ability to
continue as a going concern.


CANCER GENETICS: Unveils Proof-of-Concept Program with StemoniX
---------------------------------------------------------------
Cancer Genetics, Inc., reports a joint proof-of-concept program.

StemoniX and vivoPharm, a subsidiary of Cancer Genetics, recently
launched a joint proof-of-concept program to assess CNS (central
nervous system) safety and toxicity of novel compounds.  The
Companies believe that combining capabilities and technologies from
each team will save time, drive cost efficiency, and de-risk
decisions, thereby establishing higher confidence in drug
development success.  The parties anticipate that the alliance will
demonstrate the expertise of each company and be a first step for
continuing to push forward and develop cutting edge drug discovery
efforts.

"Our goal, in conjunction with StemoniX, is to create and offer the
best-in-class and most innovative drug discovery solutions to our
customers, which include leading biopharma organizations. Through
the full service testing in our vivoPharm business, we are working
toward de-risking the clinical and preclinical drug development
pipeline," said Jay Roberts, chief executive officer of Cancer
Genetics.  "Furthermore, the relationship sets the stage for future
projects leveraging our respective core competencies."

Ping Yeh, chief executive officer of StemoniX stated, "We are
pleased to be aligning with Cancer Genetics.  The experience of the
vivoPharm team coupled with their existing relationships with the
world's leading biopharma companies will allow us to expand our
reach into new areas.  Taking the results from our initial studies
and advancing them into in-vivo models augments the work we have
completed with StemoniX microBrain 3D, our functional in-vitro
human neural model for high-throughput screening and drug candidate
selection.  We are excited to have a partner who can provide the
necessary additional testing for 'data ready' packages required in
the regulatory approval process."

Cancer Genetics and StemoniX will look to pursue follow-on projects
to further demonstrate how a combined approach brings high value to
clients in the form of a complete end-to-end solution.

                     About Cancer Genetics

Through its vivoPharm subsidiary, the Cancer Genetics --
http://www.cancergenetics.com/-- offers proprietary preclinical
test systems supporting clinical diagnostic offerings at early
stages, valued by the pharmaceutical industry, biotechnology
companies and academic research centers.  The Company is focused on
precision and translational medicine to drive drug discovery and
novel therapies.  vivoPharm specializes in conducting studies
tailored to guide drug development, starting from compound
libraries and ending with a comprehensive set of in vitro and in
vivo data and reports, as needed for Investigational New Drug
filings.  vivoPharm operates in The Association for Assessment and
Accreditation of Laboratory Animal Care International (AAALAC)
accredited and GLP compliant audited facilities.

Cancer Genetics reported a net loss of $6.71 million for the year
ended Dec. 31, 2019, compared to a net loss of $20.37 million for
the year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$11.79 million in total assets, $6.68 million in total liabilities,
and $5.10 million in total stockholders' equity.

Marcum LLP, in Houston, Texas, the Company's auditor since 2019,
issued a "going concern" qualification in its report dated May 29,
2020, citing that the Company has minimal working capital, has
incurred significant losses and needs to raise additional funds to
meet its obligations and sustain its operations.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


CEDAR HAVEN: Asks Court to Extend Plan Exclusivity Thru Nov. 24
---------------------------------------------------------------
Cedar Haven Acquisition, LLC asks the U.S. Bankruptcy Court for the
District of Delaware to extend the periods within which it has the
exclusive right to file a Chapter 11 plan by 90 days, through and
including November 24, 2020, and the exclusive right to solicit
acceptances to the plan by 91 days, through and including January
25, 2021.

The Debtor filed this motion on August 24, 2020, and the Debtor
says it has been operating under the protection of chapter 11 for
approximately 12 months, and during this time has made significant
and material progress in administering this Chapter 11 Case and
been paying its undisputed post-petition obligations as they come
due.  

On January 16, 2020, the Court entered its Order authorizing the
assumption, assignment, and sale of certain assets to Allaire
Health Services, LLC and/or its designated subsidiary or affiliate
free and clear of all liens, claims, encumbrances, and interests.

On June 3, 2020, Allaire failed to close on the Sale and purported
to terminate the Sale agreement. The Debtor is currently in the
process of evaluating all of its options to locate another buyer
for the facility.

The extension requested, Cedar Haven explains, will provide the
Debtor and its advisors the opportunity to begin a new sale process
and, once concluded, fully negotiate, confirm and implement the
terms of a chapter 11 plan for the distribution of assets to
creditors, given Allaire's failure to close on the Sale.

The Debtor's exclusive period to file a Plan was slated to expire
August 26, 2020, and the solicitation period is slated to expire on
October 26, 2020, absent an extension. Cedar Haven contends that if
the requested extensions are denied, upon expiration of the
exclusive periods, any party-in-interest would be free to propose a
plan for the Debtor and solicit acceptances and will create chaos,
significantly delay the case and impair the Debtor's ability to
successfully propose a plan, without any corresponding benefit to
the Debtor's estate and creditors.

The hearing on confirmation of the Plan is currently scheduled to
commence on October 2, 2020, at 1:00 p.m. Eastern Time, and the
objection deadline is currently scheduled on September 14, 2020, at
4:00 p.m. eastern time.

                         About Cedar Haven Acquisition

Cedar Haven Acquisition, LLC -- https://cedarhaven.healthcare/ --
is a licensed skilled nursing facility located in Lebanon, Pa.,
that offers professionally supervised nursing care and related
medical and health services to persons whose needs are such that
they can only be met in a nursing facility on an inpatient basis
because of age, illness, disease, injury, convalescence or physical
or mental infirmity. It was formed in 2014 through the sale of
Cedar Haven Healthcare Center by the Lebanon County Commissioners
to Cedar Haven.

Cedar Haven Acquisition and its affiliates filed Chapter 11
petitions (Bankr. D. Del. Lead Case No. 19-11736) on Aug. 2, 2019.
At the time of the filing, Cedar Haven Acquisition estimated assets
of between $1 million and $10 million and liabilities of between
$10 million and $50 million. The cases are assigned to Judge

Christopher S. Sontchi.  William E. Chipman Jr., Esq., at Chipman
Brown Cicero & Cole, LLP, represents the Debtors.

Andrew Vara, the acting U.S. trustee for Region 3, appointed a
committee of unsecured creditors on Aug. 20, 2019.  The committee
tapped Potter Anderson & Corroon LLP as its legal counsel and
Ryniker Consultants LLC as its financial advisor.


COACHELLA VINEYARD: Case Summary & 2 Unsecured Creditors
--------------------------------------------------------
Debtor: Coachella Vineyard Luxury RV Park LLC
        18325 Domino Street
        Reseda, CA 91335

Business Description: Coachella Vineyard Luxury RV Park LLC
                      is a Single Asset Real Estate (as defined in

                      11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Central District of California

Case No.: 20-11615

Judge: Hon. Victoria S. Kaufman

Debtor's Counsel: Matthew D. Resnick, Esq.
           RESNIK HAYES MORADI, LLP
                  17609 Ventura Blvd.
                  Ste. 314
                  Encino, CA 91316
                  Tel: (818) 285-0100
                  Email: matt@rhmfirm.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Abraham Gottlieb, managing member.

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

https://www.pacermonitor.com/view/WMZW3IY/Coachella_Vineyard_Luxury_RV_Park__cacbke-20-11615__0001.0.pdf?mcid=tGE4TAMA


COHU INC: S&P Alters Outlook to Stable, Affirms 'B-' ICR
--------------------------------------------------------
S&P Global Ratings revised the outlook to stable from negative and
affirmed the 'B-' issuer credit rating on Cohu Inc., a U.S.-based
semiconductor test and inspection equipment provider.  The rating
agency also affirmed its 'B-' issue-level on the company's senior
secured facility. The recovery rating on this debt remains '3'.

Cohu's performance remained resilient despite the disruptions in
its supply chain and manufacturing sites caused by the COVID-19
pandemic. Cohu's revenue year-to-date as of the second quarter in
2020 declined 5% year-over-year driven by the aforementioned
operational issues and reduced demand in the automotive segment.
The better than expected first half of 2020 and robust demand in
the mobility and PCB Test segments despite continued weakness in
automotive suggest that fiscal 2020 results will be healthier than
previously anticipated.

"We believe the accelerated deployment of 5G, the continued
strength in computing network, and the gradual rebound in the
automobile industry will support strong demand in the for the
company's radio frequency (RF) and PCB testing equipment along with
its test handlers and contactors in the near term. Notwithstanding
lingering uncertainty and risks stemming from the pandemic, we
revised our revenue forecast to project a decline of approximately
4% in fiscal 2020," S&P said.

We also project low-double-digit growth in sales for fiscal 2021
driven by acceleration in demand for 5G RF test equipment and a
partial recovery in auto. We also anticipate EBITDA margins to
expand in fiscal 2021 as a result of revenue increase, favorable
sales mix and company's operating leverage," the rating agency
said.

S&P's business risk assessment reflects Cohu's relatively small
revenue base and niche focus within back-end semiconductor
manufacturing test equipment. S&P views the semiconductor capital
equipment subsector as inherently more volatile with low customer
demand visibility. Cohu gained greater scale following its
acquisition of Xcerra, even though market share in automated test
equipment (the product segment with the largest total addressable
market in the back-end space) is still limited compared to larger
competitors. Credit strengths include Cohu's exposure to the large
mobility, automotive, and industrial end markets that stand to
benefit from long-term secular tailwinds such as the deployment of
5G wireless networks, advanced driver assistance systems, and
strength in industrial automation. These trends will also lead to a
higher percentage of recurring component revenues as more equipment
and systems are sold. Cohu also diversified its customer base and
reduced customer concentration, although Intel remained a key
customer accounting for 11% of revenues in 2019.

S&P's financial risk profile assessment reflects Cohu's high
leverage of 7.7x as of June 30, 2020 and a modest level free cash
flows, about $20 million over the 12 months ended June 30, 2020.
S&P expects leverage to remain in the high-7x area at the end of
2020, improving to approximately 6x by the end of 2021 as a result
of revenue growth and operating leverage. It forecasts Cohu to
generate higher free cash flows over the coming year in the range
of $20 million $40 million. The $163 million of unrestricted cash
as of June 30, 2020, also provides liquidity support should there
be any operational shortfall. As Cohu has promptly taken measures,
such as suspension of dividends and reduction of in operating
expenses, to preserve cash in light of the uncertain industry and
macroeconomic environment, S&P expects the company will maintain a
prudent financial policy over the intermediate term.

The stable outlook on Cohu reflects S&P's expectation that the
company will continue the operating momentum with a modest revenue
decline in full-year 2020 followed by stronger growth in 2021, such
that leverage will steadily decline to about 6x at the end of 2021.
S&P also expects free cash flow of $20 million to $40 million over
the coming year and that Cohu will maintain a solid cash position.

"We could lower the rating if business disruptions or a decline in
earnings causes Cohu's liquidity position to weaken such that we
believe the capital structure becomes unsustainable or a higher
risk of a payment default or debt restructuring becomes likely,"
S&P said.

"Although unlikely, we could raise the rating if Cohu expands its
operating scale and materially grows its revenues and free cash
flow while sustaining leverage below 6x," the rating agency said.


COLFAX CORP: Egan-Jones Cuts Foreign Curr. Unsec. Rating to BB-
---------------------------------------------------------------
Egan-Jones Ratings Company, on August 27, 2020, downgraded the
foreign currency senior unsecured rating on debt issued by Colfax
Corporation to BB- from BB.

Headquartered in Annapolis Junction, Maryland, Colfax Corporation
operates as a multi-platform diversified industrial company.



COOPER EXCAVATING: Seeks to Hire Bond Law Office as Attorney
------------------------------------------------------------
Cooper Excavating, Inc. seeks authority from the US Bankruptcy
Court for the Western District of Arkansas to hire Bond Law Office
as its attorney.

The Debtor desires to consult with the attorneys of the law firm of
the Bond Law Office, for them to become familiar with the financial
affairs of the Debtor, and to represent the Debtor's interests
before this court.

The hourly charge by the Bond Law Office is $300 for all work
performed by lead attorney Stanley Bond, and $250 for all work
performed by associate counsel Emily Henson. Paraprofessional time
is charged at $100 per hour.

The Bond Law Office and its attorneys are each a disinterested
person within the definition contained in 11 U.S.C. Sec. 101(14),
according to court filings.

The firm can be reached through:

     Stanley V. Bond, Esq.
     Emily J. Henson, Esq.
     PO Box 1893
     Fayetteville, AR 72702-1893
     Phone: 479-444-.0255
     Fax: 479-235-2827
     E-mail: attybond@me.com
             ehenson.attybond@icloud.com

                       About Cooper Excavating, Inc.

Cooper Excavating, Inc. sought protection for relief under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Ark. Case No. 20-71773) on
August 11, 2020, listing under $1 million in both assets and
liabilities. Stanley V. Bond, Esq. at BOND LAW OFFICE represents
the Debtor as counsel.


COSTA PROPERTIES: Seeks to Hire Madoff & Khoury as Counsel
----------------------------------------------------------
Costa Properties, LLC, seeks authority from the US Bankruptcy Court
for the District of Massachusetts to employ  Madoff & Khoury LLP as
its counsel.

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

The firm's hourly rates are:

          Partner        $395
          Of Counsel     $375
          Associate      $295
          Paralegals     $150

Madoff & Khoury received a retainer in the amount of $11,717, of
which, $5,000 was drawn for prepetition services rendered in
connection with preparing the Chapter 11 filing, and $1,717 was
paid to the Bankruptcy Court for the Chapter 11 filing fee, leaving
a retainer balance of $5,000.

David Madoff, Esq., at Madoff & Khoury, disclosed in court filings
that he and other members of the firm are "disinterested" within
the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     David B. Madoff, Esq.
     Steffani M. Pelton, Esq.
     Madoff & Khoury LLP
     124 Washington Street
     Foxboro, MA 02035
     508-543-0040              
     Email: madoff@mandkllp.com

                 About Costa Properties, LLC

Costa Properties is a Rhode Island Limited Liability Company that
owns the real property located at 35 Medalist Drive, Rehoboth, MA.
The Property has an approximate fair market value of $804,400.

Costa Properties, LLC, sought protection for relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Mass. Case No. 20-11673) on
August 11, 2020, listing under $1 million in both assets and
liabilities. David B. Madoff, Esq. at MADOFF & KHOURY LLP
represents the Debtor as counsel.


DAVID ARRIGONI: $145K Sale of Tallahassee Property to Dallas Okayed
-------------------------------------------------------------------
Judge Michael G. Williamson of the U.S. Bankruptcy Court for the
Middle District of Florida authorized David Arrigoni's sale of all
right, title, and interest in the property located at 1845 Rodeo
Drive, Tallahassee, Florida to Samique Dallas, pursuant to the
terms of the Contract for Sale and Purchase, free and clear of all
liens, interests, claims and encumbrances, for $145,000.

A hearing on the Amended Motion was held on Aug. 26, 2020.

The Real Property will be transferred free and clear of Liens and
Interests, including, without limitation, the following:

     a. Mortgage that was originally recorded by the Bank of
Tallahassee on April 24, 2006 at Official Records Book 3493, Page
1029 of the public records of Leon County, Florida, and subject to
a Modification of Mortgage recorded at Book 3867, Page 16118 in the
original amount of $60,000.  The mortgage is currently held by
Iberia Bank, which was served with the Motion and the Notice of
Hearing.

     b. Judgment Lien in favor of Iberia Bank recorded on Nov. 17,
2014 at Official Records Book 4735, Page 262 of the public records
of Leon County, Florida in the original amount of $448,575.

     c. Tax Lien recorded by the United States Department of the
Treasury Internal Revenue Service on Feb. 23, 2016 at Official
Records Book 4898, Page 496 of the public records of Leon County,
Florida in the original amount of $19,890.

     d. Tax Lien recorded by the United States Department of the
Treasury Internal Revenue Service on March 3, 2016 at Official
Records Book 4901, Page 1096 of the public records of Leon County,
Florida in the original amount of $159,663.

     e. Tax Lien recorded by the United States Department of the
Treasury Internal Revenue Service on June 21, 2017 at Official
Records Book 5077, Page 641 of the public records of Leon County,
Florida in the original amount of $20,808.

All liens, claims encumbrances and interests will attach to the
proceeds of the sale of the Real Property.

Upon closing of the sale of the Real Property to the Buyer, the
Debtor is authorized to disburse from the sale proceeds:

     a. All amounts due to the Tax Collector of Leon County,
Florida for delinquent property taxes owed on the Property.

     b. An amount to New Residential Mortgage Loan Trust 2017-2 or
its assigns, by and through its loan servicer, Nationstar Mortgage,
LLC, doing business as Mr. Cooper, sufficient to satisfy the
mortgage recorded on Nov. 12, 2003 at Official Records Book 2988,
Page 293 of the official records of Leon County, Florida upon
receiving a valid payoff and executed satisfaction of mortgage in
recordable form.

     c. A sum equal to 6% of the sale price to Hector DeLao, the
Court approved broker for the sale of the Real Property, in full
satisfaction of all fees and expenses due the Broker in connection
or in any way related to the Real Property or the sale thereof.

     d. All customary fees and costs associated with such a
transaction including without limitation: taxes, recording fees,
the settlement fee, owner's title insurance premium, title search
costs, title disbursement fees, title closing fees, title document
preparation/paraprofessional/notary fees, courtier, FedEx fees,
recording fees, and other customary title and closing fees and
costs.

Attorney Sherri L. Johnson is directed to serve a copy of the Order
on interested parties who do not receive service by CM/ECF and file
a proof of service within three days of its entry.

A copy of the Contract is available at https://tinyurl.com/yyn92mpu
from PacerMonitor.com free of charge.

The bankruptcy case is In re David Arrigoni (Bankr. M.D. Fla. Case
No. 8:17-bk-07940-MGW).


DIAMONDBACK INDUSTRIES: Court Declines to Terminate Exclusivity
---------------------------------------------------------------
Judge Edward L. Morris has denied Repeat Precision, LLC's motion to
terminate the exclusivity periods within which Diamondback
Industries, Inc., has the exclusive right to file and solicit
acceptances to a Chapter 11 plan.

Repeat Precision, a creditor of Diamondback Industries, filed its
motion to terminate exclusivity on May 14, 2020, asking the Court
to terminate the Debtor's exclusivity period or shorten it such
that it expires as of June 5, 2020, with no subsequent exclusivity
for solicitation.  Alternatively, it asked the Court to shorten
both of the Debtor's exclusive periods to a reasonably prompt date
to avoid continuing and substantial loss to the estate.

In March 2018, the Debtor executed a patent license agreement with
Repeat Precision, granting to Repeat Precision the exclusive right,
including to the exclusion of the Debtor. The parties entered into
an amended patent license in May 2018 to permit Repeat Precision
also to sell standalone disposable setting tools, while retaining
all of the exclusivity provisions contained in the first license.

In reliance on its rights, Repeat Precision expended substantial
sums to produce and sell the licensed products, only to have the
Debtor engage in illegal and fraudulent anticompetitive actions and
patent infringement designed to destroy Repeat Precision and its
customers.

Repeat Precision said the Debtor illegally competed with Repeat
Precision by trying to sell the same goods to Repeat Precision's
customers that were subject to the patent, and illegally attempted
to take those customers, including through the use of "false and
misleading accusations." Also, the Debtor retaliated by cutting off
from Repeat Precision's customers the supply of power charges
needed to use the disposable setting tools. Indeed, the Debtor
admitted that it had boycotted Repeat Precision and its customers
with the intent to shut down Repeat Precision.

On top of all that, a District Court found that the Debtor
committed various wrongs before the court itself. The District
Court found that the Debtor's misappropriation claims against
Repeat Precision were "not filed in good faith."  As a result, on
April 16, 2020, the District Court issued its Corrected Amended
Final Judgment and awarded actual damages of more than $17 million,
enhanced damages for the Debtor's willful infringement and
malicious conduct of more than $11 million, and exemplary damages
of more than $11 million.

Repeat Precision also contends the Debtors expect it will lose $5
million and is unlikely to be able to confirm a plan.  Repeat
Precision said it is prepared to propose, and fund, a 100% plan to
legitimate creditors.  It added that the principal parties'
"acrimonious relations" is "a major obstacle in the path to a
successful reorganization."

Repeat is represented by:

     Davor Rukavina, Esq.
     Thomas D. Berghman, Esq.
     MUNSCH HARDT KOPF & HARR, P.C.
     500 N. Akard Street, Suite 3800
     Dallas, TX 75201-6659
     Telephone: (214) 855-7500
     Facsimile: (214) 855-7584

                    About Diamondback Industries

Diamondback Industries -- https://diamondbackindustries.com/ -- is
an ISO 9001 registered company that manufactures tools and
ballistics equipment including eliminators, igniters, and power
charges.

On April 21, 2020, Diamondback Industries and its affiliates sought
Chapter 11 protection (Bankr. N.D. Tex. Lead Case No. 20-41504).
Judge Edward L. Morris presides over the cases.  Diamondback was
estimated to have $10 million in assets and $10 million to $50
million in liabilities.

The Debtors tapped Haynes and Boone, LLP as counsel and CR3
Partners, LLC as financial advisor. Stretto is the claims agent,
maintaining the page https://cases.stretto.com/diamondback/



DIFFUSION PHARMACEUTICALS: Posts $5.1-Mil. Net Loss in 2nd Quarter
------------------------------------------------------------------
Diffusion Pharmaceuticals Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss attributable to common stockholders of $5.07 million for
the three months ended June 30, 2020, compared to a net loss
attributable to common stockholders of $2.49 million for the three
months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss attributable to common stockholders of $7.63 million compared
to a net loss attributable to common stockholders of $5.24 million
for the same period during the prior year.

As of June 30, 2020, the Company had $35.99 million in total
assets, $3.12 million in total liabilities, and $32.87 million in
total stockholders' equity.

Diffusion said, "The Company has not generated any revenues from
product sales and has funded operations primarily from the proceeds
of public and private offerings of equity, convertible debt and
convertible preferred stock.  Substantial additional financing will
be required by the Company to continue to fund its research and
development activities.  No assurance can be given that any such
financing will be available when needed or that the Company's
research and development efforts will be successful.

"The Company regularly explores alternative means of financing its
operations and seeks funding through various sources, including
public and private securities offerings, collaborative arrangements
with third parties and other strategic alliances and business
transactions.  The Company currently does not have any commitments
to obtain additional funds and may be unable to obtain sufficient
funding in the future on acceptable terms, if at all.  If the
Company cannot obtain the necessary funding, it will need to delay,
scale back or eliminate some or all of its research and development
programs or enter into collaborations with third parties to
commercialize potential products or technologies that it might
otherwise seek to develop or commercialize independently; consider
other various strategic alternatives, including a merger or sale of
the Company; or cease operations.  If the Company engages in
collaborations, it may receive lower consideration upon
commercialization of such products than if it had not entered such
arrangements or if it entered into such arrangements at later
stages in the product development process."

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

https://www.sec.gov/Archives/edgar/data/1053691/000143774920017080/dffn20200630_10q.htm

                  About Diffusion Pharmaceuticals

Diffusion Pharmaceuticals Inc. is an innovative biotechnology
company developing new treatments that improve the body's ability
to bring oxygen to the areas where it is needed most, offering new
hope for the treatment of life-threatening medical conditions.
Diffusion's lead drug TSC was originally developed in conjunction
with the Office of Naval Research, which was seeking a way to treat
hemorrhagic shock caused by massive blood loss on the battlefield.

Diffusion reported a net loss of $11.80 million for the year ended
Dec. 31, 2019, compared to a net loss of $18.37 million for the
year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$24.11 million in total assets, $3.97 million in total liabilities,
and $20.13 million in total stockholders' equity.

KPMG LLP, in McLean, Virginia, the Company's auditor since 2015,
issued a "going concern" qualification in its report dated March
17, 2020 citing that the Company has suffered recurring losses from
operations, has limited resources available to fund current
research and development activities, and will require substantial
additional financing to continue to fund its research and
development activities that raise substantial doubt about its
ability to continue as a going concern.


DISCOVERY DAY: Seeks to Hire Underwood Murray as Counsel
--------------------------------------------------------
Discovery Day Academy II, Inc., seeks authority from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Underwood Murray, P.A., as counsel to the Debtor substituting Del
Lago Law.

Discovery Day requires Underwood Murray to:

   a. advise the Debtors with respect to their responsibilities
      in complying with the U.S. Trustee's Guidelines and
      Reporting Requirements and with the rules of the Court;

   b. prepare motions, pleadings, orders, applications, adversary
      proceedings, and other legal documents necessary in the
      administration of these cases;

   c. protect the interests of the Debtors in all matters pending
      before the Court; and

   d. represent the Debtors in negotiations with their creditors
      and in the preparation and confirmation of a plan.

Underwood Murray will be paid at these hourly rates:

     Scott A. Underwood              $525
     Megan W. Murray                 $375
     Adam M. Gilbert                 $275
     Paralegal professional          $170

Prior to the filing of the Petition, the Debtor provided an
advanced fee deposit of $19,989 to Del Lago Law. Upon final
approval of all outstanding fees incurred by Del Lago Law by this
Court, any amounts of the Retainer remaining and unearned by Del
Lago Law shall be transferred to the Trust Account of Underwood
Murray, to be applied as an advance fee deposit for any fees
incurred and approved by this Court on account of work performed on
behalf of the Debtor.

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

Scott A. Underwood, partner of Underwood Murray, P.A., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and their estates.

Underwood Murray can be reached at:

     Scott A. Underwood, Esq.
     Megan W. Murray, Esq.
     Adam M. Gilbert, Esq.
     UNDERWOOD MURRAY, P.A.
     100 N Tampa St. Suite 2325
     Tampa, FL 33602
     Telephone: (813) 540-8401
     Facsimile: (813) 553-5345
     E-mail: sunderwood@underwoodmurray.com
             mmurray@underwoodmurray.com
             agilbert@underwoodmurray.com

                 About Discovery Day Academy II

Discovery Day Academy II Inc. is an independent private school
located in Bonita Springs. Founded in 2006, Discovery Day Academy
has developed The Discovery Method, a project-based learning model,
with an emphasis on children ages two to eight years.

Discovery Day Academy II filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
20-04183) on May 29, 2020.  The petition was signed by Discovery
Day President Elizabeth A. Garcia.  At the time of the filing, the
Debtor disclosed $5,500,000 and $6,050,389 in liabilities.  Judge
Caryl E. Delano oversees the case.  The Debtor is represented by
Michael R. Dal Lago, Esq., at Dal Lago Law.


DONMAR EQUITIES: All Classes Vote to Accept Plan, Lawyer Says
-------------------------------------------------------------
Christine K. Jacobson, Esq., at Jacobson Hile Kight LLC, counsel to
debtors DonMar Equities, LLC and DonMar Rentals, LLC, informed the
U.S. Bankruptcy Court for the Southern District of Indiana that all
classes of claims have accepted or are deemed to have accepted the
bankruptcy-exit plan filed by the Debtors.

Ms. Jacobson on Sept. 3 submitted a Certification of Ballot Report
to the Court. She certifies that:

     (a) the tabulations recorded on the Ballot Report are true and
correct;

     (b) all votes were tabulated in accordance with the Orders
Approving Disclosure Statement and Setting Plan Proponent's
Requirements and Notice of Confirmation Hearing and Filing
Deadlines;

     (c) all classes of creditors casting ballots are accurately
represented as to acceptances, rejections and total amount for each
class of claims; and

     (d) all classes of claims have accepted or are deemed to have
accepted the Plan.

On Aug. 3, Judge James M. Carr approved the Disclosure Statement
explaining the Debtors' Plan.

A hearing to consider confirmation of the Plan and any objection or
modification to the plan is set for Sept. 14 at 11:00 a.m. EDT, by
telephone 888-273-3658; access code 6349352.

Any objection to Plan confirmation must be filed and served on or
before Sept. 9.

Judge Carr granted the request of DonMar Equities to extend by 30
days its exclusive period to solicit Plan acceptances until Sept.
2.  The Debtor sought the extension to gain more time to complete
the solicitation process.

As reported by the Troubled Company Reporter, the Debtors' Plan
provides that all holders of claims/creditors will be paid at least
a portion of their claims according to this priority and terms:

Class 1: Rentals Secured Claims (First Merchants) are impaired.
First Merchants will have allowed secured claims for each property
retained by Rentals to the Plan (the "Rentals Properties:), which
shall be paid as follows:

   * Allowed Secured Claim of $23,715 secured by 1055 N. Main
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $76,112, secured by 254 S. East and
659 E. Walnut, Frankfort, Indiana, amortized over 20 years at the
Till Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $33,861, secured by 551 E. Wabash
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $21,710, secured by 657 E. Clinton
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate in effect on the Effective Date, payable in equal monthly
installments, commencing on the Initial Distribution Date,
non-recourse as to Rentals.

   * Allowed Secured Claim of $18,859, secured by 701 N. Columbia
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $19,702, secured by 807-809 E. South
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

Class 3: Rentals Unsecured Claims are impaired.  Each Holder of an
Allowed Unsecured Claim in Class 3 will be paid its pro rata share
from excess cash flow for the calendar year ending one year from
the Effective Date.  This payment shall be in full satisfaction of
such Allowed Unsecured Claims.

Class 4: Equities Unsecured Claims are impaired.  Clinton County
will have Allowed Unsecured Class 4 Claim, in the amount of
$108,151 which shall be paid in full by delivery of a quitclaim
deed to Clinton County for 359 S. Main Street, with an attributed
value of $70,000 (less than the 2019 assessed value of $78,000).
All Holders of an Allowed Unsecured Claim of Equities, commencing
on Initial Distribution Date, shall be paid the balance of their
Allowed Unsecured Claim in 36 equal monthly installments

The Plan will be funded by income generated by the Properties and
any sales thereof. The Plan may also be funded by new financing
secured by the Properties or unsecured loans.

A full-text copy of the Disclosure Statement dated June 29, 2020,
is available at https://tinyurl.com/ycp8xrm2 from PacerMonitor.com
at no charge.

Counsel for the Debtors:

     Christine K. Jacobson
     Andrew T. Kight
     JACOBSON HILE KIGHT LLC
     108 E. 9th Street
     Indianapolis, IN 46202
     Tel: (317) 608-1132
          (317) 608-1130
     E-mail: cjacobson@jhklegal.com
             akight@jhklegal.com

                      About DonMar Equities

DonMar Equities LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 19-07507) on Oct. 8,
2019. At the time of the filing, the Debtor had estimated assets of
less than $50,000 and liabilities of between $100,001 and $500,000.
Judge James M. Carr oversees the case. The Debtor tapped Christine
K. Jacobson, Esq., at Jacobson Hile Kight LLC, as its legal
counsel.

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

                      About DonMar Rentals

DonMar Rentals, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 19-07510) on Oct. 8,
2019. At the time of the filing, the Debtor had estimated assets of
less than $50,000 and liabilities of between $50,001 and $100,000.
Judge James M. Carr oversees the case.  The Debtor tapped Christine
K. Jacobson, Esq., at Jacobson Hile Kight LLC, as its legal
counsel.

No official committee of unsecured creditors has been appointed in
Rental's case.

The cases are not jointly administered.



DONMAR RENTALS: All Classes Vote to Accept Plan, Lawyer Says
------------------------------------------------------------
Christine K. Jacobson, Esq., at Jacobson Hile Kight LLC, counsel to
debtors DonMar Equities, LLC and DonMar Rentals, LLC, informed the
U.S. Bankruptcy Court for the Southern District of Indiana that all
classes of claims have accepted or are deemed to have accepted the
bankruptcy-exit plan filed by the Debtors.

Ms. Jacobson on Sept. 3 submitted a Certification of Ballot Report
to the Court. She certifies that:

     (a) the tabulations recorded on the Ballot Report are true and
correct;

     (b) all votes were tabulated in accordance with the Orders
Approving Disclosure Statement and Setting Plan Proponent's
Requirements and Notice of Confirmation Hearing and Filing
Deadlines;

     (c) all classes of creditors casting ballots are accurately
represented as to acceptances, rejections and total amount for each
class of claims; and

     (d) all classes of claims have accepted or are deemed to have
accepted the Plan.

On Aug. 3, Judge James M. Carr approved the Disclosure Statement
explaining the Debtors' Plan.

A hearing to consider confirmation of the Plan and any objection or
modification to the plan is set for Sept. 14 at 11:00 a.m. EDT, by
telephone 888-273-3658; access code 6349352.

Any objection to Plan confirmation must be filed and served on or
before Sept. 9.

Judge Carr granted the request of DonMar Rentals to extend its
exclusive period to solicit Plan acceptances until Sept. 2.  The
Debtor said the extension was warranted as it would be unable to
complete the solicitation process by the Aug. 3 hearing on the
Disclosure Statement.

As reported by the Troubled Company Reporter, the Debtors' Plan
provides that all holders of claims/creditors will be paid at least
a portion of their claims according to this priority and terms:

Class 1: Rentals Secured Claims (First Merchants) are impaired.
First Merchants will have allowed secured claims for each property
retained by Rentals to the Plan (the "Rentals Properties:), which
shall be paid as follows:

   * Allowed Secured Claim of $23,715 secured by 1055 N. Main
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $76,112, secured by 254 S. East and
659 E. Walnut, Frankfort, Indiana, amortized over 20 years at the
Till Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $33,861, secured by 551 E. Wabash
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $21,710, secured by 657 E. Clinton
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate in effect on the Effective Date, payable in equal monthly
installments, commencing on the Initial Distribution Date,
non-recourse as to Rentals.

   * Allowed Secured Claim of $18,859, secured by 701 N. Columbia
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

   * Allowed Secured Claim of $19,702, secured by 807-809 E. South
Street, Frankfort, Indiana, amortized over 20 years at the Till
Rate, payable in equal monthly installments, commencing on the
Initial Distribution Date, non-recourse as to Rentals.

Class 3: Rentals Unsecured Claims are impaired.  Each Holder of an
Allowed Unsecured Claim in Class 3 will be paid its pro rata share
from excess cash flow for the calendar year ending one year from
the Effective Date.  This payment shall be in full satisfaction of
such Allowed Unsecured Claims.

Class 4: Equities Unsecured Claims are impaired.  Clinton County
will have Allowed Unsecured Class 4 Claim, in the amount of
$108,151 which shall be paid in full by delivery of a quitclaim
deed to Clinton County for 359 S. Main Street, with an attributed
value of $70,000 (less than the 2019 assessed value of $78,000).
All Holders of an Allowed Unsecured Claim of Equities, commencing
on Initial Distribution Date, shall be paid the balance of their
Allowed Unsecured Claim in 36 equal monthly installments

The Plan will be funded by income generated by the Properties and
any sales thereof. The Plan may also be funded by new financing
secured by the Properties or unsecured loans.

A full-text copy of the Disclosure Statement dated June 29, 2020,
is available at https://tinyurl.com/ycp8xrm2 from PacerMonitor.com
at no charge.

Counsel for the Debtors:

     Christine K. Jacobson
     Andrew T. Kight
     JACOBSON HILE KIGHT LLC
     108 E. 9th Street
     Indianapolis, IN 46202
     Tel: (317) 608-1132
          (317) 608-1130
     E-mail: cjacobson@jhklegal.com
             akight@jhklegal.com

                      About DonMar Equities

DonMar Equities LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 19-07507) on Oct. 8,
2019. At the time of the filing, the Debtor had estimated assets of
less than $50,000 and liabilities of between $100,001 and $500,000.
Judge James M. Carr oversees the case. The Debtor tapped Christine
K. Jacobson, Esq., at Jacobson Hile Kight LLC, as its legal
counsel.

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

                      About DonMar Rentals

DonMar Rentals, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 19-07510) on Oct. 8,
2019. At the time of the filing, the Debtor had estimated assets of
less than $50,000 and liabilities of between $50,001 and $100,000.
Judge James M. Carr oversees the case.  The Debtor tapped Christine
K. Jacobson, Esq., at Jacobson Hile Kight LLC, as its legal
counsel.

No official committee of unsecured creditors has been appointed in
Rental's case.

The cases are not jointly administered.


E.E. HOOD: Wants Exclusivity Moved Thru Oct. 26 Pending Asset Sale
------------------------------------------------------------------
E.E. Hood & Sons, Inc., asks the U.S. Bankruptcy Court for the
Western District of Texas, San Antonio Division, to extend the
exclusivity deadline to file a Chapter 11 plan by approximately 60
days, until October 26, 2020, and to obtain acceptances of the plan
until December 26, 2020.

On August 18, 2020, the Debtor and Vernco Construction, Inc., the
Debtor's largest creditor, filed a Joint Motion to:

     A. Establish bidding procedures in connection with the sale of
substantially all of the Debtor's assets and assignment of an
assumed lease;

     B. Authorize the Debtor to select a designated purchaser or
hold an auction;

     C. Sell free and clear of liens;

     D. Approve the form and manner of notice; and

     E. Grant related relief.

Through the Bid Procedures Motion, the Debtor seeks to sell its
real property through an auction or private sale, whichever will
result in the maximum selling price and credit on Vernco
Construction, Inc.'s judgment.

In 2006, the Debtor and other Defendants were named in a lawsuit
filed in Bexar County District Court styled Vernco Construction,
Inc. vs. David Nelson, Inc. And d/b/a Collective Contracting, Inc.
and E.E. Hood & Sons, Inc., Cause No. 2006-CI-18807, in the 45th
Judicial District Court of Bexar County, Texas. The case was tried
to a jury and a judgment was entered against the Defendants. The
Debtor appealed the judgment and the appellate history saw the case
make two trips through the courts of appeals and Texas Supreme
Court until a final mandate issued in March 2020. After Vernco
obtained payment on a supersedes bond in the amount of
approximately $2.2 million, the remaining sums due Vernco on its
judgment as of the Petition Date was $1,704,753.00 according to the
proof of claim filed by Vernco. Vernco has a first lien judgment on
the Debtor's property by virtue of an abstract of judgment recorded
in April 2010 and renewed in March and April of 2020.

The Debtor's counsel has been working with Vernco's counsel to
ensure a procedure that will result in the largest credit for the
bankruptcy estate from the disposition of the Debtor's assets.

The Debtor says it filed the Chapter 11 case in good faith to
reorganize its debts under the Bankruptcy Code and maximize the
proceeds from the disposition of its assets. Because the sale
procedures contemplate a closing in October, the Debtor says it is
not able to formulate a bankruptcy-exit plan at the present time
due to the contingencies that exist related to the sale.

The Debtor says it is currently on the filing of its operating
reports and payment of U.S. Trustee fees. Also, the Debtor is
keeping current with its only post-petition obligation for the
maintenance of adequate insurance on the property.

On August 24, 2020, the Court held a hearing on the Bid Procedures
Motion and approved the request. The procedures contemplate a
marketing period of approximately 30 days with an auction to be
held at the end of September and a closing of a sale to occur in
October. Until the Debtor's counsel knows the result of the sale,
it will be difficult to determine the terms of a proposed plan for
this case, the Debtor says.

Absent an extension, the Debtor's initial Exclusive Filing Period
was set to expire August 24, 2020, and its Exclusive Solicitation
Period October 23, 2020.

                     About E.E. Hood & Sons

Prior to 2014, E.E. Hood & Sons, Inc., operated a construction
business. Thereafter, its only operations involved the lease of its
real property consisting of approximately 10 acres of land with a
shop and offices located at 17000 Senior Road in Bexar County,
Texas.  It leased the property to tenants for much of the last 5-6
years.  It has no employees.  

Based in Von Ormy, Texas, E.E. Hood & Sons filed a voluntary
petition under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Tex.
Case No. 20-50804) on April 26, 2020.  E.E. Hood & Sons is a single
asset real estate (as defined in 11 U.S.C. Section 101(51B)).  At
the time of the filing, the Debtor had estimated assets of between
$500,000 and $1 million and liabilities of between $1 million and
$10 million.  

Judge Ronald B. King oversees the case.  The Debtor is represented
by the Law Office of H. Anthony Hervol.

On June 4, 2020, the Office of the U.S. Trustee said no official
committee of unsecured creditors has been appointed in the Chapter
11 case of E.E. Hood & Sons, Inc.


EAL LLC: Voluntary Chapter 11 Case Summary
------------------------------------------
Debtor: EAL, LLC
        10507 Quinton Ave.
        Unit B
        Lubbock, TX 79424-2000

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 20-50171

Debtor's Counsel: David R. Langston, Esq.
                  MULLION HOARD & BROWN, L.L.P.
                  P.O. Box 2585
                  Lubbock, TX 79408
                  Tel: 806-765-7491
                  E-mail: drl@mhba.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Everett Allen Lash, managing member.

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

https://www.pacermonitor.com/view/RGKAMLI/EAL_LLC__txnbke-20-50171__0001.0.pdf?mcid=tGE4TAMA


ECO-STIM ENERGY: Amended Liquidating Plan Confirmed by Judge
------------------------------------------------------------
Judge David R. Jones has entered findings of fact, conclusions of
law and order granting final approval of First Amended Disclosure
Statement and confirming First Amended Plan of Liquidation of
debtors Eco-Stim Energy Solutions, Inc., and Eco-Stim, Inc.

The Debtors proposed the Plan based upon extensive, arm's-length
negotiations between and among the Debtors and parties in interest,
including the Committee, and proposed the Plan in good faith and
not by any means forbidden by law, as required by section
1129(a)(3) of the Bankruptcy Code.

The Bankruptcy Court has examined the totality of the circumstances
surrounding the filing of the Chapter 11 Cases and the process
leading to the formulation of the Plan and the Disclosure
Statement.  The Chapter 11 Cases were filed and the Plan was
proposed with the legitimate and good faith purpose of liquidating
the Debtors' Estates and maximizing each Estate's value.

Although Section 1129(a)(8) of the Bankruptcy Code has not been
satisfied with respect to Classes 3 and 4, the Bankruptcy Court
finds the Plan is confirmable, because the Plan otherwise satisfies
all elements of section 1129(a) of the Bankruptcy Code, does not
discriminate unfairly, and is fair and equitable with respect to
Classes 3 and 4.

A full-text copy of the order dated July 21, 2020, is available at
https://tinyurl.com/y6pmfd2t from PacerMonitor at no charge.

The Debtors are represented by:

         KILMER CROSBY & QUADROS PLLC
         Brian A. Kilmer
         Email: bkilmer@kcq-lawfirm.com
         Meritt Crosby
         Email: mcrosby@kcq-lawfirm.com
         Stephen Risley
         Email: srisley@kcq-lawfirm.com
         712 Main Street, Ste. 1100
         Houston, Texas 77002
         Telephone: 713-300-9662
         Fax: 214-731-3117

                           About Eco-Stim

Eco-Stim Energy Solutions, Inc., is an oilfield service and
technology company offering pressure pumping and well completion
services and field management technologies to oil and gas producers
drilling in the U.S. and international  unconventional shale
markets.  In addition to conventional pumping equipment, EcoStim
offers its clients completion techniques that can dramatically
reduce horsepower requirements, emissions and surfacefootprint.

Eco-Stim filed a Chapter 11 petition (Bankr. S.D. Tex. Case Nos.
20-32167 & 20-32169) on April 16, 2020.  Judge David R. Jones
oversees the case.  The Debtors are represented by Brian A. Kilmer,
Esq. of KILMER CROSBY & QUADROS PLLC.


EMT EXPEDITED: Plan Exclusivity Extended Thru Nov. 17
------------------------------------------------------
Judge Christopher M. Lopez of the U.S. Bankruptcy Court for the
Southern District of Texas, Houston Division, has extended EMT
Expedited Logistics, Inc.'s exclusivity period to file a
bankruptcy-exit plan to November 17, 2020.

The Debtor said there is "cause" to extend the filing deadline
because of the value of the Harris County litigation, the single
largest potential asset owned by the Debtor.  Compared to the
relative amount of debts and assets in the estate, the litigation
will be the largest potential source of value for creditors and the
timing of the resolution of the litigation will be a key issue in
any viable plan proposal.

The Debtor was impacted by Covid-19 pandemic and the immediate
reduction of domestic oil and gas exploration operations which
formed a substantial part of the Debtor's operations. Also, the
current stay-at-home orders have effected workplaces and schools
inhibiting the ability of counsel and parties to accomplish tasks
necessary to complete and timely file a plan of reorganization.

At the time of bankruptcy filing, the Debtor had ceased operations
in order to retain insurance coverage for the property owned by the
Debtor but is in talks to obtain interim financing that will allow
the business to resume operations. To increase liquidity, the
Debtor sought to sell off non-performing assets but was prohibited
from doing so by former shareholder Richard Ugron, who objected to
the sale of various assets in an effort to raise capital.

The Debtor and Ugron have been embroiled in the Harris County
Litigation, a shareholder competition dispute, since 2017.  (Cause
No. 2017-07886; EMT Expedited Logistics, Inc. and Carolyn Miller v.
Richard Ugron and STG Logistics, Inc.)  The Debtor alleges that
Ugron breached his obligations to the company by breaching his
fiduciary duties, engaging in self-dealing and taking company funds
and opportunities and directing them to himself and his company,
STG Logsitics.  Ugron was further obligated under the shareholder
agreement to perform work for the company but ceased to do so and
refused to return to work or provide company related information
regarding his work for the company. This lawsuit was previously set
for trial prior to the bankruptcy filing.

On July 27, 2020, the Debtor removed the Harris County Litigation
to the Federal Court for the Southern District of Texas. On August
5, 2020, the Debtor filed an agreed motion to refer the removed
Harris County Litigation to the Bankruptcy Court, and on August 17,
Judge Lee H. Rosenthal signed the Debtor's requested agreed motion
to refer transferring the Harris County Litigation to the
Bankruptcy Court.

The litigation poses the central asset of the bankruptcy estate and
certainty regarding its potential resolution would promote plan
acceptance by creditors. The Debtor has attempted to confer with
counsel for the defendants in the Harris County litigation to
assess the soonest dates they would be able to litigate the pending
claims in this Court. No reply has been received as of the date of
the motion.

                           About EMT Expedited Logistics

EMT Expedited Logistics Inc. is a delivery company.  EMT Expedited
Logistics sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Tex. Case No. 20-32943) on June 4, 2020, listing under
$1 million in both assets and liabilities.  The petition was signed
by Carolyn Miller, Debtor's shareholder, and director.  

Judge Christopher Lopez oversees the case.  The Law Offices of
Kenneth R. Jones, LLC serves as Debtor's bankruptcy counsel and
litigation counsel.

The firm can be reached through:

     Kenneth R. Jones, Esq.
     The Law Offices of Kenneth R. Jones, LLC
     3131 Eastside St., Ste 440
     Houston, TX 77098
     Telephone: (713) 225-1754
     Facsimile: (713) 225-1828
     Email: bjoneslaw@sbcglobal.net


EQM MIDSTREAM: S&P Alters Outlook to Stable, Affirms 'BB-' ICR
--------------------------------------------------------------
S&P Global Ratings revised the outlook on EQM Midstream Partners
L.P. (EQM) and its parent, Equitrans Midstream Corporation
(Equitrans), to stable from negative, after the rating agency
revised its rating outlook on EQM's main customer, EQT Corp., to
stable from negative.

At the same time, S&P affirmed the 'BB-' issuer credit ratings on
both EQM and Equitrans and the 'BB-' issue-level rating on EQM's
senior unsecured debt.

The outlook revision on EQM's key counterparty, EQT Corp. reflects
its reduction of debt and improved refinancing prospects.  The
stable outlook on EQT captures improved market conditions, higher
discretionary cash flows, and generally lower refinance risk. The
issuer credit rating on EQT caps the issuer credit rating on EQM
because about 70% of EQM's revenue is derived from business it does
with EQT. The outlook on EQM will generally mirror the outlook on
EQT unless it thought EQT's standalone creditworthiness was
stronger than EQM's.

S&P is still forecasting EQM's long-term run-rate leverage to fall
below 5.5x, underpinned by generally stable volumes and the rating
agency's expectation that the MVP project will be completed in the
first quarter of 2021. It expects S&P-adjusted EBITDA this year to
be about $1.32 billion, which includes the deferred revenue
associated with the new gas gathering adjustment, given that this
is incoming cash. S&P expects run-rate volumes to generally stay
flat, and given the high level of volume commitments, the rating
agency doesn't expect material volume declines even in a steep
downside case. The company supported its liquidity and leverage by
cutting capital expenditures (capex) and dividends this year.
Nevertheless, S&P thinks EQM's leverage will be elevated for the
rating while MVP is in construction, given the associated capex
coupled with the lack of cash flows from that project. However, the
rating agency thinks the project will become operational in the
first quarter of 2021, leading to significant deleveraging next
year. Importantly, if MVP is delayed, EQM will delay rate relief to
EQT, largely mitigating cash flow risk to EQM. Given this dynamic,
the outlook could remain stable even if delays were announced.
Having said that, material cost increases could prompt us to review
the rating.

The stable outlook reflects S&P's expectation that EQM's main
counterparty, EQT, will maintain credit measures in line with the
rating and that volumes on EQM's gathering and processing system
won't materially decline over the next two years. Also key to the
stable outlook, S&P expects MVP to become operational in the first
quarter of 2021, but the rating agency notes that much of the cash
flow risk has been mitigated by its rate relief deal with EQT, so
immaterial delays will likely not lead to an outlook revision. S&P
expects leverage to trend down below 5.5x once MVP is operational,
however debt to EBITDA is currently elevated during the
construction phase.

"We would take a negative rating action on EQM if we took a
negative rating action on EQT Corp. given its importance as a
counterparty. We could also lower our ratings on EQM if MVP were
meaningfully delayed or rising construction costs for the project
occured without management taking mitigating actions such that
leverage remained above 5.5x in our forecast over the next few
years," S&P said.

"Although unlikely at this time, we could consider a positive
rating action if we took a positive rating action on EQT and we
thought that MVP's regulatory issues were materially mitigated and
leverage was on a clear and reliable path to decline below 5x," the
rating agency said.


ESSEX REAL ESTATE: Sept. 25 Auction of 5 Henderson Lots Set
-----------------------------------------------------------
Judge Bruce T. Beesley of the U.S. Bankruptcy Court for the
District of Nevada authorize Essex Real Estate Partners, LLC's
bidding procedures in connection with the sale of its real property
located in Henderson, Clark County, Nevada identified as APNs
191-15-811-001; 191-15-711-002; 191-23-211-003; 191-23-211-004; and
191-14-311-002, for a collective gross sales price of $48,442,112,
subject to overbid.

The Debtor has negotiated four separate purchase and sale
agreements with three different buyers, Westcorp Management Group
One, Inc., Greystone Nevada, LLC, and Pardee Homes.

It is detailed as follows:

      Parcel        APN       Acres   Price/Acre      Total     
Stalkiing Horse Bidder

        1     191-15-811-001  27.45   $560,022     $15,372,617     
Greystone
       2A     191-15-71 1002  22.75   $560,022     $12,740,512     
Pardee Homes
       2B                     11.78   $708,796     $ 8,300,000     
  Westcorp
        3     191-23-211-003   7.39   $560,000     $ 4,138,400     
Pardee Homes
        4     191-23-211-004   8.12   $560,022     $ 4,547,383     
Pardee Homes
        5     191-14-311-002   5.97   $560,022     $ 3,343,200     
Greystone

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Sept. 18, 2020 at 4:00 p.m (PST)

     b. Initial Bid: A cash bid in an amount not less than any
Stalking Horse Bid, plus $50,000

     c. Deposit: $25,000 per Lot (except for Lot 6, for which a
minimum deposit of $150,000 is required)

     d. Auction: The Court will conduct the Auction at (via Zoom)
the C. Clifton Young Federal Building, 300 Booth St., Reno, NV
89509 on Sept. 25, 2020, at 10:00 a.m. (PDT), or such other time
and date as designated by the Debtor on a notice to all Qualified
Bidders or announced in Open court.

     e. Bid Increments: $50,000

     f. Sale Objection Deadline:

     g. Closing: Not later than Jan. 31, 2021

     h. Expense Reimbursement: Not to exceed the aggregate sum of
$50,000 for Lots 1 and 5

A copy of the Bidding Procedures is available at
https://tinyurl.com/y45aknf3 from PacerMonitor.com free of charge.

               About Essex Real Estate Partners

Essex Real Estate Partners, LLC, based in Reno, NV, filed a
Chapter
11 petition (Bankr. D. Nev. Case No. 19-51486) on Dec. 27, 2019.
In the petition signed by Jeri Coppa-Knudson, manager, the Debtor
was estimated to have $10 million to $50 million in assets and $1
million to $10 million in liabilities.  The Hon. Bruce T. Beesley
oversees the case.  Stephen R. Harris, Esq., a Harris Law
Practice,
LLC, serves as bankruptcy counsel to the Debtor.


EXIDE HOLDINGS: Court Orders Appointment of Retiree Committee
-------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware issued an
order authorizing the Office of the U.S. Trustee to appoint a
retiree committee in the Chapter 11 cases of Exide Holdings, Inc.,
and its affiliates.

The committee will represent non-union retirees who are currently
receiving benefits under the Exide Technologies Retiree Welfare
Plan.

The appointment of an authorized representative for the non-union
retirees is necessary for the negotiations that are required to
obtain an order permitting a modification of retiree benefits,
according to Exide's attorney, Megan Kenney, Esq., at Richards,
Layton & Finger, P.A.

                       About Exide Holdings

Founded in 1888 and headquartered in Milton, Ga., Exide Holdings,
Inc., is a stored electrical energy solutions company and a
producer and recycler of lead-acid batteries.  Across the globe,
Exide batteries --  https://www.exide.com/ -- power cars, boats,
heavy duty vehicles, golf carts, powersports, and lawn and garden
applications.  Its network power solutions deliver energy to vast
telecommunication networks in need of uninterrupted power supply.

Exide Technologies first sought Chapter 11 protection (Bankr. Del.
Case No. 02-11125) on April 14, 2002, and exited bankruptcy two
years after.  Kirkland & Ellis and Pachulski Stang Ziehl & Jones
LLP, represented Debtors in their successful restructuring.

Exide returned to Chapter 11 bankruptcy (Bankr. D. Del. Case No.
13-11482) on June 10, 2013 and emerged from bankruptcy in 2015.  In
the 2013 case, Exide tapped Skadden, Arps, Slate, Meagher & Flom
LLP and Pachulski Stang Ziehl & Jones LLP as counsel, Alvarez &
Marsal as financial advisor, and Sitrick and Company Inc. as public
relations consultant.  The official creditors committee retained
Lowenstein Sandler LLP and Morris, Nichols, Arsht & Tunnell LLP as
co-counsel while Zolfo Cooper, LLC served as its bankruptcy
consultant and financial advisor.

Exide Holdings and its affiliates, including Exide Technologies
LLC, sought Chapter 11 protection (Bankr. D. Del. Lead Case No.
20-11157) on May 19, 2020.  Exide Holdings was estimated to have
$500 million to $1 billion in assets and $1 billion to $10 billion
in liabilities.

In the newest Chapter 11 case, Debtors have tapped Weil, Gotshal &
Manges LLP as their legal counsel, Richards, Layton & Finger, P.A.
as local counsel, Houlihan Lokey as investment banker, and Ankura
Consulting Group, LLC as financial advisor.  Prime Clerk LLC is the
claims agent, maintaining the page
https://cases.primeclerk.com/Exide2020/

The Office of the U.S. Trustee for Regions 3 and 9 appointed a
committee of unsecured creditors.  The committee is represented by
Lowenstein Sandler, LLP.


FENER LLC: Reply to Baltimore Property Sale Procedures Due Sept. 10
-------------------------------------------------------------------
Judge Michelle M. Harner of the U.S. Bankruptcy Court for the
District of Maryland reduced the deadline for creditors and
parties-in-interest to file responses to the procedures proposed by
Fener, LLC and Kuru, Inc. in connection with the auction sale of
the improved commercial real property located at 801-03 S.
Broadway, Baltimore, Maryland, described more particularly in the
deed dated Dec. 13, 2016, recorded among the land records for
Baltimore City, Maryland, at Liber 18717, Folio 204, along with
certain furniture and equipment used in connection with, or at the
real property, free and clear of liens, claims, encumbrances and
interests, to 13 days, through and including Sept. 10, 2020.

The hearing on the Procedures Motion will be held on the date and
at the time set forth by endorsement to the Order.

The salient terms of the proposed Bidding Procedures are:

     a. Bid Deadline: TBA

     b. Initial Bid: The manner of offering will be announced at
the time of the Auction.  It is anticipated that the manner of
offering will be: (1) the Furniture, Equipment Liquor License, and
other personalty, solely; (2) the Property (i.e. the Real Estate),
solely; and (3) the Property (Real Estate) together with the
Furniture, Equipment, Liquor License and other personaly as an
entirety.  The manner of offering may change in the discretion of
Alex Brown, in consultation with the Debtors.

     c. Deposit: $20,000 deposit at time of Auction, increased to
10% within one business day, unless extended to no more than three
days in the discretion of the Debtors and Alex Cooper

     d. Auction: The Debtors will conduct the Auction at a location
to be determined by the Debtors and Fulton Bank by Nov. 22, 2020,
unless extended by the Court.  Alex Cooper will conduct the Auction
in person (and, in Alex Cooper's discretion, on-line).

     e. Bid Increments: In consultation with the Debtors and Fulton
Bank, Alex Cooper will establish the Opening Bid (anticipated to be
$450,000) and Bidding Increments.

     f. Sale Hearing: TBA

     g. Sale Objection Deadline:

     h. All Assets sold as part of the Auction by the Owner to any
purchaser(s) will be in an "as is, where is" condition and with all
faults, and without any warranties or representations, either
express or implied, free and clear of liens, claims and
encumbrances.

     i. Fulton Bank (or such other lien holder with an interest in
the particular collateral) will be permitted to credit bid with
respect to each property or asset in which Fulton Bank (or other
such lien holder) hold liens.  Secured creditors holding allowed
liens in the property or asset will be exempt from the
qualification requirements set by Alex Cooper.  

The Debtors will immediately serve a copy of the Order on all
creditors and parties-in-interest by facsimile, e-mail and/or by
overnight delivery.

A copy of the sales Procedures is available at
https://tinyurl.com/yyyud9m4 from PacerMonitor.com free of charge.

                 About Fener LLC and Kuru Inc.

Fener, LLC, is a Maryland limited liability company with its
principal place of business in Baltimore City.  It owns the real
property and improvements located at 801 S. Broadway, Baltimore,
Md.  

Kuru, Inc., operates Jimmy's Restaurant of Fells Point from the
property.

Fener, LLC and Kuru, Inc., sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Md. Lead Case No. 20-10720) on Jan.
20, 2020.

At the time of the filing, Fener, LLC, disclosed assets of between
$1 million and $10 million and liabilities of the same range.
Kuru, Inc., had estimated assets of between $50,000 and $100,000
and liabilities of between $1 million and $10 million.

The Debtors tapped McNamee, Hosea, Jernigan, Kim, Greenan & Lynch,
P.A., as their legal counsel.


FLATBUSH AVENUE: Case Summary & 3 Unsecured Creditors
-----------------------------------------------------
Debtor: Flatbush Avenue Commons LLC
        48 East Old Country Road, Suite 203
        Mineola, NY 11501

Business Description: Flatbush Avenue Commons LLC is a single
                      asset real estate debtor (as defined
                      in 11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 20-43243

Debtor's Counsel: Morris Fateha, Esq.
                  MORRIS FATEHA, ESQ.
                  911 Avenue U
                  Brooklyn, NY 11223
                  Tel: 718-627-4600
                  E-mail: morrisfateha@gmail.com

Estimated Assets: $1 million to $10 million

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

The petition was signed by Manouchehr Malekan, sole member.

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

https://www.pacermonitor.com/view/P4HSBEY/FLATBUSH_AVENUE_COMMONS_LLC__nyebke-20-43243__0001.0.pdf?mcid=tGE4TAMA


GIGA-TRONICS INC: Cornelis F. Wit Reports 11.9% Equity Stake
------------------------------------------------------------
Cornelis F. Wit TTEE and Cornelis F. Wit Revocable Living Trust
disclosed in an amended Schedule 13G filed with the Securities and
Exchange Commission that as of Aug. 27, 2020, they beneficially
owned 312,894 shares of Common Stock of Giga-tronics Incorporated,
which represents 11.9 percent of the shares outstanding.  The
percentage is based upon 2,635,856 issued and outstanding shares of
the Issuer's Common Stock and 26,982 issued and outstanding and
outstanding shares of the Issuer's Convertible Voting Perpetual
Preferred Stock, at July 20, 2020, as reported in the Issuer's
Schedule 14A filed with the SEC.

On Aug. 27, 2020, Cornelis F. Wit acquired 56,227 shares of Common
Stock, 8,231 shares of Series B Convertible Voting Perpetual
Preferred Stock of the Issuer, 3,071 shares of Series C Convertible
Voting Perpetual Preferred Stock of the Issuer and 4,583 shares of
Series D Convertible Voting Perpetual Preferred Stock of the
Issuer.  Each share of the Series B, C and D Convertible Voting
Perpetual Preferred Stock provides the Reporting Person voting
rights at any meeting of the stockholders of the Issuer and such
shares of Series B, C and D Convertible Voting Perpetual Preferred
Stock will vote together with the common stockholders of the Issuer
in the amount of 6.6666 votes per each share of Series B, C and D
Convertible Voting Perpetual Preferred Stock equaling an aggregate
of 105,899 votes.

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

https://www.sec.gov/Archives/edgar/data/719274/000143774920019284/witc20200902_sc13ga.htm

                 About Giga-tronics Incorporated

Headquartered in Dublin, California, Giga-tronics is a publicly
held company, traded on the OTCQB Capital Market under the symbol
"GIGA". Giga-tronics -- http://www.gigatronics.com/-- produces
RADAR filters and Microwave Integrated Components for use in
military defense applications as well as sophisticated RADAR and
Electronic Warfare (RADAR/EW) test products primarily used in
electronic warfare test & emulation applications.

Giga-Tronics Incorporated reported a net loss attributable to
common shareholders of $2.03 million for the year ended March 28,
2020, compared to a net loss attributable to common shareholders of
$1.04 million for the year ended March 30, 2019.  As of June 27,
2020, the Company had $9.55 million in total assets, $5.11 million
in total liabilities, and $4.45 million in total shareholders'
equity.


GJK FL ENTERPRISES: Wants Until Sep. 14 to File Plan & Disclosure
-----------------------------------------------------------------
Debtor GJK FL Enterprises, LLC, filed with the U.S. Bankruptcy
Court for the Middle District of Florida, Tampa Division, a Motion
for Extension of Time to File Disclosure Statement and Plan of
Reorganization.

At the Status Conference held on April 16, 2020, the Debtor
represented to the Court that it intended to file its Plan and
Disclosure Statement by July 15, 2020.  However, no Order
Establishing the Debtor's Deadlines was ever entered in the case.

The Debtor only recently reopened and is only allowed to operate at
50% capacity.  Because business has still not returned to normal on
account of COVID-19, it is difficult for the Debtor to provide
accurate projections for its future operations.  Accordingly, the
Debtor seeks to extend the deadline to file its Plan of
Reorganization and Disclosure Statement for an additional 60 days
to Sept. 14, 2020.

The extensions requested, if granted, will be in the best interest
of judicial economy, the Debtor, its creditors, the Estate; and all
parties in interest and will ensure greater accuracy and
feasibility in the initial plan filed by the Debtor. No prejudice
will result to any party in interest as a result of the relief
requested.

A copy of the motion dated July 23, 2020, is available at
https://tinyurl.com/y39bp5j8 from PacerMonitor.com at no charge.

The Debtor is represented by:

         BUDDY D. FORD, P.A.
         Buddy D. Ford, Esquire
         E-mail: Buddy@tampaesq.com
         Jonathan A. Semach, Esquire
         E-mail: Jonathan@tampaesq.com
         Heather M. Reel, Esquire
         E-mail: Heather@tampaesq.com
         9301 West Hillsborough Avenue
         Tampa, Florida 33615-3008
         Telephone #: (813) 877-4669
         Facsimile #: (813) 877-5543
         Office Email: All@tampaesq.com

                   About GJK FL Enterprises

GJK FL Enterprises, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 20-01341) on Feb. 18,
2020, listing under $1 million in both assets and liabilities.
Buddy D. Ford, P.A., is the Debtor's counsel.  A+ Accounting and
Tax is the Debtor's accountant.


GLOBAL ASSET: Committee Hires Shraiberg Landau as Counsel
---------------------------------------------------------
The Official Committee of Unsecured Creditors of Global Asset
Rental, LLC f/k/a Global Keg Rental, LLC, seeks authorization from
the U.S. Bankruptcy Court for the Middle District of Florida to
retain Shraiberg Landau & Page, P.A., as counsel to the Committee.

Global Asset requires Shraiberg Landau to:

   a. attend the meetings of the Committee;

   b. review financial and operational information furnished by
      the Debtor to the Committee;

   c. assist the Committee in negotiations with the Debtor and
      other parties in interest on any issue in the Chapter 11
      case, the Debtor's proposed Chapter 11 Plan and exit
      strategy for the case;

   d. review the Debtor's schedules, statements of financial
      affairs, and business plan;

   e. advise the Committee as to the ramification regarding all
      of the Debtor's activities and motions before the
      Bankruptcy Court;

   f. investigate and analyze certain of the Debtor's prepetition
      conduct, transactions, and transfers;

   g. provide the Committee with legal advice in relation to the
      Chapter 11 case;

   h. prepare various pleadings to be submitted to the Bankruptcy
      Court for consideration; and

   i. perform such other legal services for the Committee as may
      be necessary or proper in the bankruptcy proceedings.

Shraiberg Landau will be paid at these hourly rates:

     Partners                    $425 to $550
     Associates                      $325
     Paralegals                      $250

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

Bradley S. Shraiberg, a name partner of Shraiberg Landau, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) is not
creditors, equity security holders or insiders of the Debtor; (b)
has not been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

Shraiberg Landau can be reached at:

     Bradley S. Shraiberg, Esq.
     SHRAIBERG, LANDAU & PAGE, P.A.
     2385 NW Executive Center Drive, #300
     Boca Raton, FL 33431
     Tel: (561) 443-0800
     Fax: (561) 998-0047
     E-mail: bss@slp.law

              About Global Asset Rental, LLC
               f/k/a Global Keg Rental, LLC

Global Asset Rental, LLC -- http://www.globalkeg.com/-- is an
asset rental and logistics solutions company engaged in the
business of renting plastic pallets and kegs.

Global Asset Rental, LLC f/k/a Global Keg Rental, LLC, based in
Orlando, FL, filed a Chapter 11 petition (Bankr. M.D. Fla. Case No.
6:20-bk-04126) on July 23, 2020. In its petition, the Debtor was
estimated to have $10 million to $50 million in assets and $50
million to $100 million in liabilities.

Genovese Joblove & Battista, P.A., serves as bankruptcy counsel to
the Debtor. KapilaMukamal, LLP's Soneet R. Kapila is the CRO.

The U.S. Trustee for Region 21 on Aug. 12, 2020, appointed a
committee to represent unsecured creditors in the Chapter 11 case
of Global Asset Rental, LLC.  The Committee retained Shraiberg
Landau & Page, P.A., as counsel.


GNC HOLDINGS: Committee Retains Berkeley as Financial Advisor
-------------------------------------------------------------
The Official Committee of Unsecured Creditors of GNC Holdings,
Inc., and its debtor-affiliates, seek authority from the U.S.
Bankruptcy Court for the District of Delaware to retains Berkeley
Research Group, LLC, as financial advisor to the Committee.

GNC Holdings requires Berkeley to:

   a) develop a periodic monitoring report to enable the
      Committee to evaluate effectively the Debtors' financial
      performance relative to projections and any relevant
      operational issues, including extension of liquidity beyond
      contemplated milestones, on an ongoing basis;

   b) monitor liquidity and cash flows throughout the cases and
      scrutinizing cash disbursements and capital requirements,
      including, but not limited to, critical and foreign vendor
      payments and other payments permitted pursuant to first
      day motions;

   c) analyze relief requested by the Debtors in connection with
      their cash management system, including proper controls
      related to and financial transparency into intercompany
      transactions and claims between Debtor entities and non-
      debtor affiliates;

   d) analyze both historical and ongoing related party
      transactions;

   e) advise the Committee in its analysis of the Debtors' and
      non-Debtor affiliates' historical, current, and projected
      financial affairs including information included in the
      Debtors Statements and Schedules;

   f) assist in the review of financial related disclosures,
      including the Debtors' schedules of assets and liabilities,
      statements of financial affairs and monthly operating
      reports;

   g) analyze the Debtors' business plan/supply chain
      management / operational restructuring and monitoring the
      implementation of any strategic initiatives and preparing
      reports related thereto;

   h) advise and assist the Committee in its assessment of the
      Debtors' employee needs and related costs, including any
      proposed employee bonuses such as the proposed key employee
      incentive plan for the Debtors' insiders, and provide
      expert testimony related thereto;

   i) assist in the development and review of a cost/benefit
      analysis with respect to the assumption or rejection of
      executory contracts and leases;

   j) provide support for Counsel as necessary to address
      restructuring issues, including, but not limited to, plan
      of reorganization, valuation and liquidity issues;

   k) advise and assist the Committee and Counsel in reviewing
      and evaluating any court motions, applications, or other
      forms of relief, filed or to be filed by the Debtors or any
      other parties in interest, as necessary and appropriate;

   l) identify and develop strategies related to the Debtors'
      intellectual property;

   m) assess the Debtors' international operations and analyze
      the impact of any insolvency proceedings in foreign
      countries;

   n) advise the Committee with respect to any potential
      preference payments, fraudulent conveyances, and other
      potential causes of action that the Debtors' estates may
      hold against insiders and/or third parties;

   o) provide support to the Committee and Counsel regarding
      potential litigation strategies;

   p) monitor the Debtors' claims management process, including
      analyzing all classes of claims and guarantees and
      summarizing claims by entity;

   q) prepare a waterfall of expected recoveries to creditor
      classes under various settlement scenarios;

   r) review liquidity, cash flow, and budget projections and
      forecasts in connection with evaluating feasibility of any
      proposed plan of reorganization and/or business plan;

   s) work with the Debtors' tax advisors to ensure that any
      restructuring or sale transaction is structured in a tax
      efficient manner;

   t) negotiate with parties in interest;

   u) attend Committee meetings and court hearings as may be
      required; and

   v) perform other matters as may be requested by the Committee
      from time to time, including: rendering expert testimony,
      issuing expert reports, valuations and/or preparing
      litigation or forensic analyses that have not yet been
      identified but as may be requested by the Committee and
      Counsel.

Berkeley will be paid at these hourly rates:

     Managing Directors             $825 to $1,095
     Directors                      $625 to $835
     Professional Staffs            $295 to $740
     Support Staffs                 $125 to $260

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

Jay Borow, partner of Berkeley Research Group, LLC, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) is not
creditors, equity security holders or insiders of the Debtors; (b)
has not been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; and (c) does not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtors, or
for any other reason.

Berkeley can be reached at:

     Jay Borow
     BERKELEY RESEARCH GROUP, LLC
     810 Seventh Avenue, Suite 4100
     New York, NY 10019
     Tel: (646) 205-9320
     Fax: (646) 454-1174

                     About GNC Holdings

GNC Holdings Inc. -- http://www.gnc.com/-- is a global health and
wellness brand with a diversified omni-channel business. In its
stores and online, GNC Holdings sells an assortment of performance
and nutritional supplements, vitamins, herbs and greens, health and
beauty, food and drink, and other general merchandise, featuring
innovative private-label products as well as nationally recognized
third-party brands, many of which are exclusive to GNC Holdings.

GNC Holdings and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Lead Case No. 20-11662) on
June 23, 2020. The Debtors disclosed $1,415,957,000 in assets and
$895,022,000 in liabilities as of March 31, 2020.

Judge Karen B. Owens oversees the cases.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP and Latham
& Watkins, LLP as legal counsel; Evercore Group, LLC as investment
banker and financial advisor; FTI Consulting, Inc., as financial
advisor; and Prime Clerk as claims and noticing agent. Torys LLP is
the legal counsel in the Companies' Creditors Arrangement Act
case.

The U.S. Trustee for Region 3 appointed a committee to represent
unsecured creditors in the Chapter 11 cases of GNC Holdings Inc.
and its affiliates.  The Committee retained Bayard, P.A., as
co-counsel. Miller Buckfire & Co., LLC and its affiliate Stifel,
Nicolaus & Co., Inc., as investment banker. Berkeley Research
Group, LLC, as financial advisor.



GUGERLI HOLDINGS: Bankr. Administrator Unable to Appoint Committee
------------------------------------------------------------------
The U.S. Bankruptcy Administrator for the Eastern District of North
Carolina disclosed in a filing that no official committee of
unsecured creditors has been appointed in the Chapter 11 case of
Gugerli Holdings, LLC.

                   About Gugerli Holdings

Gugerli Holdings, LLCm sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.C. Case No. 20-02492) on July 9,
2020, listing under $1 million in both assets and liabilities.
Judge Stephani W. Humrickhouse oversees the case.  The Debtor has
tapped Sasser Law Firm as its legal counsel.


H.R.P. II: Sept. 9 Plan Confirmation Hearing Set
------------------------------------------------
On July 8, 2020, the U.S. Bankruptcy Court for the Northern
District of Indiana, Hammond Division at Hammond, held a hearing on
the application to approve a Disclosure Statement referring to a
Third Amended Plan filed by Debtor H.R.P. II LLC.

On July 21, 2020, Judge James R. Ahler approved the Disclosure
Statement and established these dates and deadlines:

   * Sept. 9, 2020, at 1:30 P.M. at 5400 Federal Plaza, Hammond,
Indiana, 46320 is fixed as the hearing on confirmation of the
Plan.

   * Aug. 26, 2020 is fixed as the last day for filing written
ballots accepting or rejecting the Plan.

   * Aug. 26, 2020 is fixed as the last day for filing and serving
any written objections to confirmation of the Plan.

A copy of the order dated July 21, 2020, is available at
https://tinyurl.com/y6kqj3jj from PacerMonitor at no charge.

                       About H.R.P. II LLC

H.R.P. II LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ind. Case No. 17-21695) on June 15, 2017.  At the
time of the filing, the Debtor was estimated to have assets of less
than $1 million and liabilities of less than $500,000.  Judge James
R. Ahler oversees the case.  Fox Rothschild LLP is the Debtor's
bankruptcy counsel.


HERITAGE HOTEL: $8M Sale of Substantially All Assets to Ally Okayed
-------------------------------------------------------------------
Judge Caryl E. Delano of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Heritage Hotel Associates, LLC's
sale of substantially all assets to Ally Capital Group, LLC for $8
million cash, plus the assumption of liabilities, in accordance
with their Hotel Purchase and Sale Agreement dated as of July 27,
2020.

The objection of CCP SP Hotel, LLC is overruled in all respects.

The Court will address the matters raised in the Holiday
Hospitality Franchising, LLC Response in a separate order to be
entered by the Court granting the Franchise Agreement Termination
Motion.

The sale is free and clear of any and all Encumbrances.  The
Encumbrances securing the claims of any secured creditors against
the Assets, to the extent not satisfied at Closing, will attach to
the proceeds from the sale of such Assets, to the same extent,
validity and priority as existed on such Assets as of the Petition
Date.

At the Closing, the Purchaser will pay or deliver the Purchase
Price as provided in the Purchase Agreement or as otherwise
mutually agreed by the Debtor and the Purchaser.  

At the Closing, the Debtor is authorized and directed to make the
following disbursements to certain secured creditors: (a) the
amounts necessary to satisfy in full any and all amounts owed for
ad valorem real estate taxes; (b) $5.4 million to CCP in partial
satisfaction of its first mortgage on the Assets, or such other
amount agreed to in writing by the Debtor and CCP; and (c) the
amount necessary to satisfy in full any and all amounts owed to the
U.S. Small Business Administration on account of its second
mortgage on the Assets.  All remaining funds will be held in the
escrow account of the Debtor's counsel, Johnson Pope Bokor Ruppel &
Burns, LLP, pending further order of the Court with all remaining
Encumbrances attaching exclusively to these remaining proceeds of
sale.

Any real estate, personal property or other taxes related to the
Assets accruing on or prior to the Closing Date will be the
responsibility of the Debtor.

The Debtor will not be liable for, and no portion of the Purchase
Price will be disbursed for, any brokerage commissions or finder's
fees with respect to the sale of the Assets, except for the fees
due to Berkadia.  Berkadia will not be paid any such fees absent
application to and approval of the Court. The Purchaser will not be
liable for any brokerage commissions or finder's fees with respect
to the sale of the Assets, including for the fees due to Berkadia.


The 14-day stays set forth in Rules 6004(h) and 6006(d) of the
Federal Rules of Bankruptcy Procedure are waived, and the Order
will be immediately enforceable and the Closing under the Purchase
Agreement with the Purchaser may occur immediately following the
entry of the Order and the Termination Order.

The sale of the Assets by the Debtor under the Purchase Agreement
is in contemplation of, essential to, necessary to consummate and
implement, and in furtherance of the confirmation of the Debtor's
Plan of Liquidation dated Nov. 26, 2019 as confirmed by the Court's
Order Confirming Plan dated Jan. 27, 2020.  Accordingly, the making
or delivery of an instrument or instruments of transfer, any or all
of which include the vesting, transfer and/or the sale of any real
or personal property or any direct or indirect interest therein
will not be taxed under any law imposing any recording,
registration, transfer or stamp tax or fee, or any similar tax or
fee.  

The Counsel for the Debtor is directed to serve a copy of the Order
as provided below and on all parties served with the Sale Motion
within three days after its entry and thereafter to file a
certificate of service with the Court.

                About Heritage Hotel Associates

Heritage Hotel Associates, LLC, is a single asset real estate
debtor (as defined in 11 U.S.C. Section 101(51B)).  Heritage Hotel
Associates sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 19-09946) on Oct. 21, 2019.  At the
time of the filing, the Debtor was estimated to have assets of
between $10 million and $50 million, and liabilities of between $1
million and $10 million.

Johnson Pope Bokor Ruppel & Burns, LLP, is the Debtor's legal
counsel.  Berkadia Real Estate Advisors, LLC, is the real estate
agent.


HIGH GROUND: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The Office of the U.S. Trustee disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of High Ground Commercial Group, LLC.
  
                About High Ground Commercial Group

High Ground Commercial Group, LLC, an Atlanta-based company, filed
a Chapter 11 petition (Bankr. N.D. Ga. Case No. 20-67883) on July
7, 2020.  In the petition signed by LaShahn Taylor, manager, the
Debtor was estimated to have $10 million to $50 million in assets
and $1 million to $10 million in liabilities.  Judge Jeffery W.
Cavender oversees the case.  Paul Reece Marr, P.C., serves as the
Debtor's bankruptcy counsel.


HOVNANIAN ENTERPRISES: Reports Fiscal 2020 Third Quarter Results
----------------------------------------------------------------
Hovnanian Enterprises, Inc., reported results for its fiscal third
quarter and nine months ended July 31, 2020.

  * Total revenues increased 30.3% to $628.1 million in the third
    quarter of fiscal 2020, compared with $482.0 million in the
    same period of the prior year.  For the nine months ended
    July 31, 2020, total revenues increased 27.4% to $1.66
    billion compared with $1.30 billion in the same period during
    the prior fiscal year.

  * Homebuilding gross margin percentage, after cost of sales
    interest expense and land charges, was 13.6% for the three
    months ended July 31, 2020 compared with 14.0% during the
    same quarter a year ago.  During the first nine months of
    fiscal 2020, homebuilding gross margin percentage, after
    cost of sales interest expense and land charges, was 13.7%
    compared with 14.0% during the same period last year.

  * Homebuilding gross margin, before cost of sales interest
    expense and land charges, was $106.3 million, or 17.5% of
    sale of homes revenues, during the fiscal 2020 third quarter
    compared with $85.9 million, or 18.4% of sale of homes
    revenues, in last year's third quarter.  For both the nine
    months ended July 31, 2020 and the nine months ended
    July 31, 2019, homebuilding gross margin percentage, before
    cost of sales interest expense and land charges, was 17.7%.

  * Total SG&A, including $2.9 million of severance expenses
    related to organizational changes, was $59.9 million, or
    9.5% of total revenues, in the fiscal 2020 third quarter      

    compared with $58.5 million, or 12.1% of total revenues, in
    the previous year's third quarter.  During the first nine
    months of fiscal 2020, total SG&A was $176.2 million, or
    10.6% of total revenues, compared with $179.3 million, or
    13.8% of total revenues, in the same period of the prior
    fiscal year.

  * Interest incurred (some of which was expensed and some of
    which was capitalized) was $45.1 million for the third
    quarter of fiscal 2020 compared with $42.1 million during
    the third quarter of fiscal 2019.  For the nine months ended
    July 31, 2020, interest incurred (some of which was expensed
    and some of which was capitalized) was $134.8 million
    compared with $122.3 million during the same period last
    year.

  * Income from unconsolidated joint ventures was $5.7 million
    for the third quarter ended July 31, 2020 compared with $3.7
    million in the fiscal 2019 third quarter.  For the first
    nine months of fiscal 2020, income from unconsolidated joint
    ventures was $13.4 million compared with $20.6 million in
    the same period a year ago.

  * Income before income taxes for the third quarter of fiscal
    2020 was $16.2 million compared with a loss of $7.1 million
    in the third quarter of the prior fiscal year.  For the
    first nine months of fiscal 2020, income before income taxes
    was $13.0 million compared with a loss of $39.1 million
    during the same period of fiscal 2019.

  * Adjusted pretax income, which is income before income taxes,
    excluding land-related charges, joint venture write-downs
    and gain on extinguishment of debt, improved to $14.5
    million in the third quarter of fiscal 2020 compared with a
    loss before these items of $4.8 million in the fiscal 2019
    third quarter.  For the nine months ended July 31, 2020,
    income before income taxes, excluding land-related charges,
    joint venture write-downs and gain on extinguishment of
    debt, was $5.8 million compared with a loss before these
    items of $34.6 million during the same period in fiscal
    2019.

   * Net income was $15.4 million, or $2.27 per common share, for
     the three months ended July 31, 2020 compared with a net
     loss of $7.6 million, or $1.27 per common share, in the
     third quarter of the previous fiscal year.  For the first
     nine months of fiscal 2020, net income was $10.3 million, or
     $1.52 per common share, compared with a net loss of $40.3
     million, or $6.76 per common share, in the same period
     during fiscal 2019.

   * EBITDA increased 88.0% to $66.5 million for the third
     quarter of fiscal 2020 compared with $35.3 million in the
     same quarter of the prior year.  For the first nine months
     of fiscal 2020, EBITDA was $154.3 million, a 107.6%
     increase, compared with $74.3 million in the first nine
     months of fiscal 2019.

   * Financial services income before income taxes was $10.8
     million for the third quarter of fiscal 2020 compared with
     $3.8 million in the third quarter of fiscal 2019.  For the
     first nine months of fiscal 2020, financial services income
     before income taxes was $20.0 million compared with $8.6
     million in the same period one year ago.

   * Consolidated contracts per community increased 72.7% to 19.0
     contracts per community for the third quarter ended July 31,
     2020 compared with 11.0 contracts per community in last
     year's third quarter.  Contracts per community, including
     domestic unconsolidated joint ventures(1), increased 67.9%
     to 17.8 for the third quarter of fiscal 2020 compared with
     10.6 for the third quarter of fiscal 2019.

   * The number of consolidated contracts increased 46.9% to
     2,226 homes during the fiscal 2020 third quarter, compared
     with 1,515 homes in last year's third quarter.  The number
     of contracts, including domestic unconsolidated joint
     ventures, for the three months ended July 31, 2020,
     increased 42.9% to 2,415 homes from 1,690 homes during the
     same quarter a year ago.

   * For the first nine months of fiscal 2020, the number of
     consolidated contracts increased 26.0% to 5,035 homes
     compared with 3,995 homes in the first nine months of fiscal
     2019.  The number of contracts, including domestic
     unconsolidated joint ventures, for the nine months ended
     July 31, 2020, increased 23.4% to 5,549 homes from 4,497
     homes during the same period a year ago.

   * Consolidated community count was 117 as of July 31, 2020,
     compared with 138 communities at the end of the previous
     year's third quarter.  The decline was primarily a result of
     selling out of communities at a faster than anticipated
     pace, 14 delayed community openings, primarily related to
     COVID-19, and contributing four consolidated communities to
     unconsolidated joint ventures earlier this year.  As of the
     end of the third quarter of fiscal 2020, community count,
     including domestic unconsolidated joint ventures, was 136
     communities, compared with 159 communities at July 31, 2019.

   * For August 2020, consolidated contracts per community
     increased 106.3% to 6.6 compared with 3.2 for the same month
     one year ago.  During August 2020, the number of
     consolidated contracts increased 65.2% to 735 homes from 445
     homes in August 2019.

   * The dollar value of consolidated contract backlog, as of
     July 31, 2020, increased 17.1% to $1.23 billion compared
     with $1.05 billion as of July 31, 2019.  The dollar value of
     contract backlog, including domestic unconsolidated joint
     ventures, as of July 31, 2020, was $1.39 billion compared
     with $1.28 billion as of July 31, 2019.

   * Consolidated deliveries were 1,553 homes in the fiscal 2020
     third quarter, a 31.1% increase compared with 1,185 homes in
     the previous year's third quarter.  For the fiscal 2020
     third quarter, deliveries, including domestic unconsolidated
     joint ventures, increased 29.3% to 1,781 homes compared with
     1,377 homes during the third quarter of fiscal 2019.

   * For the first nine months of fiscal 2020, consolidated
     deliveries increased 27.1% to 4,114 homes compared with
     3,237 homes in the first nine months of the previous year.
     For the first nine months of fiscal 2020, deliveries,
     including domestic unconsolidated joint ventures, increased
     24.0% to 4,679 homes compared with 3,772 homes during the
     same period of fiscal 2019.

   * The contract cancellation rate for consolidated contracts
     was 18% for the third quarter ended July 31, 2020 compared
     with 19% in the fiscal 2019 third quarter.  The contract
     cancellation rate for contracts including domestic
     unconsolidated joint ventures was 18% for the third quarter
     of fiscal 2020 compared with 19% in the third quarter of the
     prior year.

(1) When we refer to "Domestic Unconsolidated Joint Ventures", we
are excluding results from our single community unconsolidated
joint venture in the Kingdom of Saudi Arabia (KSA).

Liquidity AND Inventory as of July 31, 2020:

    * Total liquidity at the end of the of the third quarter of
      fiscal 2020 was $334.3 million, after repurchasing $25.5
      million of face value of 10.0% Senior Secured Notes due
      2022 for $21.4 million of cash, leaving a balance of $111.2
      million on those notes.  The transaction resulted in a $4.1
      million gain on extinguishment of debt.

    * During the third quarter of fiscal 2020, land and land
      development spending was $162.6 million, an increase
      compared with $147.4 million in last year's third quarter.
      For the nine months ended July 31, 2020, land and land
      development spending was $394.9 million compared with
      $400.0 million for the same period one year ago.

    * In the third quarter of fiscal 2020, 1,700 lots were put
      under option or acquired in 21 consolidated communities.

    * As of July 31, 2020, consolidated lots controlled totaled
      25,748, which, based on trailing twelve-month deliveries,
      equaled a 4.4 years’ supply.

Comments from ManAGEMENT:

"During the third quarter of fiscal 2020 we saw a significant
improvement in contracts, revenues, EBITDA, pretax income and
liquidity as compared to the prior year's third quarter and are
pleased with our results," stated Ara K. Hovnanian, chairman of the
Board, president and chief executive officer.  "Amid the broader
economic uncertainties related to the COVID-19 pandemic, the
overall demand for new homes continues to be robust due to
historically low mortgage rates, a nationwide low supply of
existing homes and a strong consumer desire for more indoor and
outdoor space.  Given the recent strength of our operating results
and our improved contract pace, we remain committed to pursuing our
growth plans," said Mr. Hovnanian.

"Reacting to slower demand in the early stages of the COVID-19
crisis, we offered consumers additional incentives on spec homes
deliverable in the third quarter.  While these discounts adversely
impacted our fiscal 2020 third quarter gross margin, our volume of
home sales increased and resulted in higher third quarter
profitability.  Home demand began rebounding in May. Since June, we
pivoted to increasing home prices in virtually all our markets.
Going forward, these home price increases should both offset
potential cost increases and result in improvements in gross
margins.  Assuming no material changes in market conditions, we
expect to achieve meaningful improvements in revenues, EBITDA and
profitability during fiscal 2021.  We control virtually all the
lots needed to meet the growth in deliveries we expect next year,"
concluded Mr. Hovnanian.

                  About Hovnanian Enterprises

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

Hovnanian Enterprises reported a net loss of $42.12 million for the
year ended Oct. 31, 2019, compared to net income of $4.52 million
for the year ended Oct. 31, 2018.  As of April 30, 2020, the
Company had $1.90 billion in total assets, $2.40 billion in total
liabilities, and a total deficit of $495.07 million.

                          *    *    *

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

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


IMH FINANCIAL: Unsecured Creditors to Recover 100% in Plan
----------------------------------------------------------
IMH Financial Corporation filed with the U.S. Bankruptcy Court for
the District of Delaware a Chapter 11 Plan of Reorganization and a
Disclosure Statement dated July 23, 2020.

The Debtor intends to fund its day-to-day obligations throughout
this Bankruptcy Case through a debtor-in-possession credit facility
from JPM in the approximate amount of $10,150,000.  The Plan leaves
unimpaired the claims in Classes 1, 2, 3, 4, 5 and 6, consensually
impairs the interests of the Preferred Equity Holders in Classes 4
and 5, while providing a return to the Holders of Common Stock
Interests and Outstanding Warrant Interests in Classes 6 and 7 in
an amount in excess of what either group could hope to receive if
the Debtor were to undergo a liquidation.

The distributions to Holders of Interests provided for in the Plan
will be funded by an exit facility to be provided by JPM in an
amount up to $71,000,000.  If the Plan is confirmed, JPM will
become the sole shareholder of the Debtor, as reorganized following
the Plan Effective Date.

After weeks of extensive, arm's-length negotiations, the Debtor,
the Special Committee, JPM, the Juniper Parties and the Bain
Parties reached an agreement on the terms of a global, consensual
Restructuring under Chapter 11, as set forth in the Restructuring
Support Agreement.

In the Restructuring Support Agreement, the Special Committee and
the Debtor have secured significant concessions from the Preferred
Equity Holders in order to provide a recovery to Holders of Common
Stock and other junior Interests.  The Preferred Equity Holders
have agreed to vote in favor of the Plan despite the Impairment of
their Interests, and to subsidize the Debtor's ongoing losses
during the Bankruptcy Case in order to provide this recovery.  The
Debtor believes that the Restructuring, embodied in the
Restructuring Support Agreement and Plan, gives it the best
opportunity to withstand current adverse industry conditions,
maintain adequate liquidity for its operations going forward, avoid
an enterprise-wide, piecemeal liquidation, and maximize value for
the benefit of its stakeholders.

The Plan generally provides for this restructuring:

   * Distributions under the Plan will be funded by the Exit
Facility;

   * All Claims against the Debtor will be paid in full in Cash on
the Plan Effective Date of the Plan, or otherwise receive such
treatment as leaves such Claims Unimpaired under the Plan;

   * Juniper's Preferred Equity Interests in the Debtor (the
"Juniper Interests") will be redeemed in return for the payment of
$8,912,519 in cash; provided that, if the Plan Effective Date does
not occur within 120 days after the Petition Date, then the Holders
of the Juniper Interests also will receive payment in cash of all
accrued and unpaid dividends on the Juniper Interests;

   * In full and final satisfaction of all of its Preferred Equity
Interests in the Debtor (the "JPM Interests"), with an aggregate
redemption value of $71,300,347, JPM will be issued 100% of the new
common stock in the Reorganized Debtor (the "New Common Stock") on
the Plan Effective Date; and

   * The Reorganized Debtor will continue as a going concern,
funded by, among other things, the proceeds of the Exit Facility,
which will remain an obligation of the Reorganized Debtor.

Class 3 General Unsecured Claims are projected to recover 100
percent.  Each Holder of an Allowed General Unsecured Claim shall,
at the option of the Debtor or the Reorganized Debtor, as
applicable, receive either: (1) reinstatement of such Claim
pursuant to Section 1124 of the Bankruptcy Code; (2) payment in
full in Cash, plus interest to the extent entitled under applicable
law, on the later of (A) the Plan Effective Date, or (B) the date
such payment is due in the ordinary course of business in
accordance with the terms and conditions of the particular
transaction giving rise to such Claim; or (3) such other treatment
rendering such Claim Unimpaired under the Bankruptcy Code, in full
and final satisfaction, settlement, release, and discharge of, and
in exchange for, such Allowed General Unsecured Claim.  

A full-text copy of the Disclosure Statement dated July 23, 2020,
is available at https://tinyurl.com/y2r3o28e from PacerMonitor.com
at no charge.

Proposed Co-Counsel for the Debtor:

         William P. Bowden, Esq.
         Gregory A. Taylor, Esq.
         Stacy L. Newman, Esq.
         Katharina Earle, Esq.
         ASHBY & GEDDES
         500 Delaware Avenue, 8th Floor
         Wilmington, DE 19801
         Telephone: (302) 654-1888

         Christopher H. Bayley, Esq.
         Steven D. Jerome, Esq.
         Benjamin W. Reeves, Esq.
         Jill H. Perrella, Esq.
         James G. Florentine, Esq.
         Molly J. Kjartanson, Esq.
         SNELL & WILMER LLP
         One Arizona Center
         400 E. Van Buren St., Ste. 1900
         Phoenix, AZ 85004-2202
         Telephone: (602) 382-6000

                     About IMH Financial

IMH Financial Corporation -- https://www.imhfc.com/ -- is a real
estate investment holding company.  The Company's most significant
real estate assets include: (a) a luxury hotel located in Sonoma,
California, and (b) thousands of acres of undeveloped real property
and related water rights located outside of Albuquerque, New
Mexico.  The Company's real estate investments are located
primarily in the southwestern part of the United States, and are
held by wholly-owned or indirectly wholly-owned subsidiaries, none
of which are in bankruptcy.

IMH Financial Corporation filed for bankruptcy protection (Bankr.
D. Del. Case No. 20-11858) on July 23, 2020.  The petition was
signed by Chadwick S. Parson, chairman and CEO.  

The Debtor was estimated to have $100 million to $500 million in
assets and liabilities.

The Hon. Brendan Linehan Shannon presides over the case.

Ashby & Geddes PA and Snell & Wilmer LLP have been tapped as
bankruptcy counsel to the Debtor.  Donlin, Recano & Co., Inc., is
the Debtor's claim and noticing agent.


INGROS FAMILY: Case Summary & 4 Unsecured Creditors
---------------------------------------------------
Debtor: The Ingros Family LLC
        295 Third Street, Suite #300
        Beaver, PA 15009

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Western District of Pennsylvania

Case No.: 20-22606

Debtor's Counsel: Robert O. Lampl, Esq.
                  ROBERT O LAMPL LAW OFFICE
                  Benedum Trees Building
                  223 Fourth Avenue, 4th Floor
                  Pittsburgh, PA 15222
                  Tel: 412-392-0330
                  Email: rlampl@lampllaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jeffrey S. Ingros, manager.

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

https://www.pacermonitor.com/view/YUDX3JQ/The_Ingros_Family_LLC__pawbke-20-22606__0001.0.pdf?mcid=tGE4TAMA


INTERNATIONAL SEAWAYS: S&P Alters Outlook to Stable, Affirms B- ICR
-------------------------------------------------------------------
S&P Global Ratings affirmed its 'B-' issuer credit rating on
Marshall Islands-based International Seaways Inc. and revised the
outlook to stable from negative. S&P also affirmed its 'B'
issue-level rating on the company's 8.5% senior notes due in 2023.

International Seaways' revenue strongly increased in the first half
of 2020, benefiting from a favorable international tanker market.  
The combined effects of declining oil demand, overproduction, and
storage shortage temporarily elevated demand for floating storage
and pushed average rates high for international tanker market. This
led to strong earnings growth throughout first and second quarters.


"We now expect International Seaways' revenue for fiscal year 2020
to be about 20% higher than in 2019. Over the long term, we believe
its operating performance is closely linked to the cyclical and
volatile international crude oil and petroleum shipping market,"
S&P said.

The stable outlook reflects S&P's expectation that despite negative
pressure on freight rates, FFO to debt will remain above 25% for
the next 12 months following the company's recent debt repayment.

"We could also lower our ratings if International Seaways'
liquidity deteriorates due to weaker-than-expected conditions in
the tanker markets or capital expenditures or share repurchases are
higher than expected. Overall, we could lower the ratings if we
view the capital structure as unsustainable even if it does not
face a credit or payment crisis over the next 12 months," S&P
said.

"We could raise the ratings if, for example, the company maintains
at least adequate liquidity, such that it has sufficient sources to
repay the meaningful required debt amortization under its term
loan. An upgrade would also require sustained solid operating
performance, such that the company maintain FFO to debt approaching
30%," the rating agency said.



INVERNESS VILLAGE: Sept. 30 Auction of Montgomery Property Set
--------------------------------------------------------------
Judge Jeffrey P. Norman of the U.S. Bankruptcy Court for the
Northern District of Oklahoma authorized the bidding procedures
proposed by Inverness Village in connection with the auction sale
of the real property located at 13151-A Walden Road, Montgomery,
Texas.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: TBA

     b. Initial Bid: $1.4 million

     c. Deposit: 10% of the purchase price

     d. Auction: Subject to entry of a judgment in the Adversary
Proceeding, the Auction will be held no later than Sept. 30, 2020,
and will be conducted online only through the website
AuctionSection.com.  In the event that a final judgment in the
Adversary Proceeding has not yet been entered, the Debtor may
extend the Auction date by filing a notice with the Court and
serving it on all Qualified Bidders.  

     e. Bid Increments: $1,000

     f. Diligence: All diligence, including site visits, must be
completed by not later than Sept. 15, 2020.

These bid procedures are subject to the Order Approving Stalking
Horse Bid Protections.  The Debtor may modify these bid procedures
in its business judgment upon filing a notice with the Court of any
changes to these bid procedures and providing notice of any
modification to all parties known to be potentially interested in
becoming a Qualified Bidder at that time.  Further, nothing in the
Order prevents the Debtor from seeking continuances or additional
relief in connection with the proposed sale from the Court.

The Debtor is authorized to pay from the sales proceeds (i) any
outstanding ad valorem taxes due on the Property, including a
prorated amount for 2020 if necessary; (ii) the amounts due to
satisfy the mortgage held by Lemonjuice on the Property, (iii) the
costs of a title policy; (iv) the expenses incurred in connection
with the sale; (v) the payment of the buyer's commission to Mark
Thomas Auctioneers Inc.; (vi) if applicable, amounts due to the
Stalking Horse Bidder pursuant to the Order Approving Stalking
Horse Bid Protection; and (vii) any miscellaneous expenses/charges
incident to closing the sale.  The net proceeds from the sale will
be held by the Debtor and distributed pursuant to a plan of
liquidation or other order of this Court.

The Property will be conveyed free and clear of all liens, claims,
interests, encumbrances, and easements, regardless of whether such
liens, claims, interests, encumbrances, and easements are
paid/satisfied in full.  Except for the foregoing and a special
warranty of title as to the Property, the transfer will be conveyed
"as is, where is" with no representation or warranty of any kind.
Any statutory liens for 2020 real property ad valorem taxes will
continue in full force and effect.   

Upon the Debtor's request, any and all holders of any liens,
encumbrances, or easements filed of public record or arising by
statute, including ad valorem tax liens but specifically excluding
the Parking Agreement, are ordered to execute a release of such
liens, encumbrances, and easements as, but only to the extent that,
they affect the Property.

                     About Inverness Village

Inverness Village -- https://www.invernessvillage.com/ -- is an
Oklahoma not-for-profit corporation that operates the Inverness
Village continuing care retirement community.  The Inverness
Facility is a modern senior living community that was completed in
2003 and accommodates residents' needs based on their required
level of care through its integrated independent living facility,
assisted living facility, and skilled nursing, and memory-care
facilities.

On July 22, 2019, Inverness Village sought Chapter 11 protection
(Bankr. N.D. Okla. Case No. 19-11510) in Tulsa.

The Debtor disclosed $62.3 million in assets and $174.9 million in
debt as of June 30, 2019.

The Hon. Dana L. Rasure is the case judge.

The Debtor tapped TOMLINS & PETERS, PLLC, as counsel; CONNER &
WINTERS, LLP, as co-counsel; RBC CAPITAL MARKETS, LLC and B. RILEY
FBR, INC., as investment bankers; and GLASSRATNER ADVISORY &
CAPITAL GROUP, LLC, as financial advisor.  EPIQ CORPORATE
RESTRUCTURING, LLC, is the claims agent.


IVANTI SOFTWARE: Moody's Affirms B3 CFR, Outlook Stable
-------------------------------------------------------
Moody's Investors Service affirmed Ivanti Software, Inc.'s ratings
including the B3 Corporate Family Rating, B3-PD Probability of
Default Rating, B2 senior secured bank credit facility ratings and
Caa2 senior secured second lien term loan rating. The outlook
remains stable.

The ratings affirmation reflects Moody's expectation that Ivanti
will maintain relatively stable operating performance despite the
effects of the pandemic and global recession on the company's
business operations. The company's stable base of maintenance
revenues and continued growth in its SaaS offerings are expected to
provide resilience to cash flows and EBITDA generation through the
recession.

Affirmations:

Issuer: Ivanti Software, Inc.

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

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

Senior Secured 2nd Lien Bank Credit Facility, Affirmed Caa2 (LGD6)

Outlook Actions:

Issuer: Ivanti Software, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Ivanti's B3 CFR reflects the company's high leverage, relatively
small scale relative to its infrastructure & security software
peers, and modest organic long-term growth prospects. In addition,
the company is majority owned by private equity sponsors Clearlake
Capital and is expected to maintain aggressive financial policies
as evidenced by the high levels of debt leverage used to fund the
LBO of Ivanti and acquisition of HEAT Software.

The rating also considers Ivanti's strong niche market position in
endpoint management and security software to enterprise customers,
high proportion of recurring revenues and very high profitability.
Ivanti's primary products face competition from much larger
companies including Microsoft Corporation, BMC Software,
International Business Machines Corporation and Broadcom
Corporation (Symantec and CA), as well as numerous other niche
players.

Ivanti has faced challenges through the recession brought on by the
coronavirus outbreak, particularly in its sales of new software
licenses and service offerings. However, Ivanti's newer
subscription and SaaS based offerings continue to grow. While
Moody's expects Ivanti's revenues to decline modestly in 2020, over
the long term, the company has the potential to grow in the low to
mid-single digit percent range.

As of the LTM period ended June 30, 2020, Moody's adjusted leverage
was about 6.7x when adjusting for certain one-time expense however,
when adjusting for change in deferred revenue, cash adjusted
leverage was approximately 7.4x. Moody's expects that over the next
12-18 months, leverage will decline modestly as the pandemic
subsides and Ivanti's SaaS and subscription based product lines
continue to grow and make up a larger share of the overall
business. The company is expected to maintain positive free cash
flow to debt of approximately 1-3% through 2021.

Ivanti's liquidity is good based on a total cash balance of $53
million as of June 30, 2020, Moody's expectation for positive free
cash flow and access to a $75 million revolver ($22 million drawn
as of June 30, 2020). The company is required to comply with a
springing revolver in any quarter end where revolver drawings
exceed 30% of the total commitment. Ivanti is not currently
required to comply with the springing covenant.

Though Ivanti is currently experiencing revenue and EBITDA
headwinds arising from the economic recession, the stable outlook
reflects the company's good liquidity and Moody's expectation that
over the next 12-18 months performance will begin to return to
modest organic growth. As the growth of Ivanti's SaaS offerings
outpaces declines in new license sales, overall revenue and EBITDA
growth is expected to improve.

The rapid spread of the coronavirus outbreak, deteriorating 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. Given Ivanti's exposure
to the North American and European economies, the company remains
vulnerable to shifts in market demand and sentiment in these
unprecedented operating conditions.

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

Ratings could be downgraded if Ivanti's performance degrades such
that Moody's expects leverage to remain over 8x or free cash flow
to debt is negative on other than a temporary basis.

Ratings could be upgraded if Ivanti demonstrates consistent organic
growth, maintains Moody's adjusted leverage below 7x while also
maintaining free cash flow to debt above 5%.

Ivanti Software, Inc. is a provider of IT operations management
software and security software to global enterprise customers. The
company generated pro forma revenues of approximately $484 million
in 2019. Ivanti, headquartered in Utah, is owned by funds
affiliated with private equity sponsors Clearlake Capital.

The principal methodology used in these ratings was Software
Industry published in August 2018.


J.CREW: Rejected Leases for 8 Locations Aug. 25
-----------------------------------------------
Ella Chochrek, writing for Footwear News, reports that J.Crew,
after filing for Chapter 11 bankruptcy protection in May, the
retailer stated in June that it planned to reject 67 store leases.
The company said it was continuing to have "productive discussions
with landlords regarding lease terms that will further inform its
real estate optimization strategy." As of June 12, 2020, the
company operated 181 J.Crew stores, 140 Madewell stores and 170
Factory stores.

In July 2020, J.Crew disclosed plans to reject eight leases
effective Aug. 25, at the locations listed below:

   * 1201 Villa Place, Suite 100, Nashville, Tenn. 37212
   * 5667 Bay St., Emeryville, Calif. 94608
   * 929 West North Ave., Chicago, Ill. 60642
   * 1618 14th St. NW, Washington, D.C. 20009
   * 86 Main St., Southampton, N.Y. 11968
   * 870 Grand Ave., Space #3, St. Paul, Minn. 55116
   * 1915 Calle Barcelona, Space #134, Carlsbad, Calif. 92009
   * 20530 N. Rand Rd., #312, Deer Park, Ill. 60010

On May 4, J.Crew became the first major American retailer to go
bankrupt amid the coronavirus pandemic, filing for Chapter 11
protection in U.S. Bankruptcy Court for the Eastern District of
Virginia.

In mid-March 2020, J.Crew temporarily shuttered its fleet of
approximately 500 units as government mandates called for the
closure of so-called nonessential retailers. The company was also
forced to hold off on the planned spinoff of Madewell, from which
it had expected to raise about $100 million. While some might point
to the pandemic as the cause of the company's demise, it has been
floundering amid disappointing financial results for several years.
At the end of the most recent fiscal year, the company had just
$27.2 million left in cash — versus a debt load totaling about
$1.7 billion. In its fourth-quarter earnings report, the
company’s flagship brand posted a sales decrease of 2% to $516.8
million with comps that improved 1%. Madewell outperformed the
company as a whole, posting a revenue increase of 13% to $178.1
million, along with a 9% rise in comps.

J.Crew went private in a leveraged buyout in 2010. In around 2015,
the apparel and accessories company took on a massive expansion
project and attempted to cater to a more upscale audience in
response to shifting consumer preferences and spending habits.
However, the move was largely unsuccessful. In the years that
followed, a new loyalty program, collection launches and the debut
of a third-party marketplace were unable to fix such missteps.

                       About J.Crew Group

J.Crew Group, Inc. is an internationally recognized omni-channel
retailer of women's, men's and children's apparel, shoes and
accessories. As of May 4, 2020, the Company operates 181 J.Crew
retail stores, 140 Madewell stores, jcrew.com, jcrewfactory.com,
madewell.com and 170 factory stores.

J.Crew Group, Inc., and 17 related entities, including its parent,
Chinos Holdings, Inc., sought Chapter 11 protection on May 4, 2020
after reaching agreement with lenders on a deal that will convert
approximately $1.65 billion of the Company's debt into equity.  The
lead case is In re Chinos Holdings, Inc. (Bankr. E.D. Va. Lead Case
No. 20-32181).

J.Crew was estimated to have at least $1 billion in assets and
liabilities as of the bankruptcy filing.

Weil, Gotshal & Manges LLP is serving as legal counsel, Lazard is
serving as investment banker and AlixPartners, LLP is serving as
restructuring advisor to J.Crew Group, Inc.  Anchorage Capital
Group and other members of an ad hoc committee are represented by
Milbank LLP as legal counsel and PJT Partners LP as investment
banker.  Omni Agent Solutions is the claims agent.


JONATHAN R. SORELLE: Plan to be Funded by Continued Operations
--------------------------------------------------------------
Debtors Jonathan R. Sorelle, M.D., Jonathan R. Sorelle, M.D., PLLC
and The Minimally Invasive Hand Institute, LLC filed with the U.S.
Bankruptcy Court for the District of Nevada a Plan of
Reorganization and a Disclosure Statement dated July 21, 2020.

The Debtors focused on developing and executing a reorganization
strategy to: (a) settle the Tort Claims through the Chapter 11
reorganization process given the precarious nature of PPIC and
satisfy any liabilities arising out of them through a Plan of
reorganization; (b) enable the Debtors to pay their unsecured
Creditors over time on any undisputed liquidated claims as they
emerge from Chapter 11; and (d) resolve all disputes with any
Creditors holding unliquidated or disputed, unsecured, claims.

The Debtors intend to implement and fund the Plan through the
continued operation of their businesses as a going concern.  The
Debtors submit the performance of the medical practice and surgery
businesses postpetition and through the COVID-19 pandemic
demonstrate a mature, sustainable and predictable business
operation.

In addition, the Debtors anticipate the surgery center will be
fully developed and placed into operation, which in turn will
provide further liquidity and cash flow to support the payments
required under the plan, if necessary or appropriate.

As to the Class 6 Unsecured Tort Claim of Rohracher, Rohrbacher and
the Debtors reached a negotiated settlement, which provides for the
Initial Installment payments as defined under Section 15(d)(i) in
the Settlement Motion in the amount of $650,000, to be payable in
two installments of $350,000 due within 10 business days of the
June 23, 2020, Order Approving the Settlement Motion, and $300,000
due within 20 business days of the first installment payment, and
thereafter periodic payments over the life of the Plan.  The Holder
of the Rohrbacher Claim will be paid in accordance with the
Rohrbacher Settlement Agreement.

As to the Class 7 Unsecured Tort Claim of Sedo, Sedo and the
Debtors reached a negotiated settlement, which provided for payment
of the Sedo Claim upon approval by the Bankruptcy Court or the
Effective Date. The Holder of the Sedo Claim will be in accordance
with the Sedo Settlement Agreement.

As to the Class 8 Unsecured Tort Claim of Schoeb, the Schoeb Claim
is currently disputed and unliquidated.  In the event the Debtors
are unsuccessful in their defense of the Schoeb Claim, the
Reorganized Debtors will distribute to the Holder of the Schoeb
Claim 20 equal quarterly installments of the Allowed Claim,
starting on the date the Class 8 Claim is Allowed by a Final Order.
The Debtors estimate the Allowed Class 8 Claim cannot exceed
$350,000 in accordance with Nevada law, and will be paid in full
over 5 years from the date it becomes an allowed claim.

As to the Class 9 Unsecured Tort Claim of Smith, Smith and the
Debtors reached a negotiated settlement, which provided for the
payment of the Smith Claim upon approval by the Bankruptcy Court or
the Effective Date.  The Holder of the Smith Claim will be paid in
accordance with the Smith Settlement Agreement.

As to the Class 10 Unsecured Tort Claim of Robert Harding Jr, the
Harding Claim is currently disputed and unliquidated.  In the event
the Debtors are unsuccessful in defending the Harding Claim, the
Reorganized Debtors will distribute to the Holder of the Harding
Claim 20 equal quarterly installments of the Allowed Claim,
starting on the date the Class 10 Claim is Allowed by a Final
Order. The Debtors estimate the Allowed Class 10 Claim cannot
exceed $350,000 in accordance with Nevada law, and will be paid in
full over 5 years from the date it becomes an allowed claim.

Class 11 General Unsecured Claims will be paid in full within 30
days of the Effective Date of the Plan.

The holder of Class 12 Equity Interests in the Debtors will make an
equity contribution.

A full-text copy of the Disclosure Statement dated July 21, 2020,
is available at https://tinyurl.com/y4gpfh7s from PacerMonitor at
no charge.

Attorneys for the Debtors:

         Samuel A. Schwartz, Esq.
         SCHWARTZ LAW, PLLC
         601 East Bridger Avenue
         Las Vegas, NV 89101
         Telephone: 702.385.5544
         Facsimile: 702.385.2741
         E-mail: saschwartz@nvfirm.com

                About Jonathan R. Sorelle M.D.

Jonathan R. Sorelle, M.D., PLLC, The Minimally Invasive Hand
Institute, LLC and Jonathan R. Sorelle, filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Nev.
Case Nos. 19-17870, 19-17871 and 19-17872, respectively) on Dec.
12, 2019.  The Debtors each listed less than $1 million in both
assets and liabilities.  The Debtors tapped Brownstein Hyatt Farber
Schreck, LLP as their legal counsel, and Inouye CPA LLC as their
accountant.


K&L AG GROUP: Unsecured Creditors to Have 5% Recovery over 5 Years
------------------------------------------------------------------
Debtor K&L Ag Group, LLC, filed with the U.S. Bankruptcy Court for
the Northern District of Texas a Disclosure Statement for Chapter
11 Plan.

The Debtor gave an individual a position of trust as a manager of
the Debtor and such person defrauded the debtor leading to costly
and time-consuming litigation which was a direct cause of this
Small Business Chapter 11 filing.

All of the secured claims of the Debtor will be paid in full with
interest at the rate of 3.5% interest over ten years.

General unsecured creditors are classified in Class 3 and will
receive a distribution up to 5% of their allowed claims, to be
distributed as follows: 1% of the Debtors' net income after taxes
annually for the 5 years after the effective date.

Equity interest holders are Larry Joe Myner, who holds 50%, and
Karen Myner, who holds 50% will each contribute $1,000 to the Plan
in exchange for retaining their equity in the Debtor.

Payments and distributions under the Plan will be funded by
earnings of the Debtor and the contribution of capital of the
members of the Debtor.

A full-text copy of the Disclosure Statement dated July 23, 2020,
is available at https://tinyurl.com/yyrxr2h6 from PacerMonitor.com
at no charge.

                      About K&L Ag Group

K&L Ag Group, LLC, a Limited Liability Corporation since 2017, is
in the business of commercial heavy earth moving. It filed a
Chapter 11 petition (Bankr. N.D. Tex. Case No. 19-33349) on Oct. 1,
2019.  William P. Rossini, Esq. of ROSSINI LAW FIRM, is the
Debtor's Counsel.


K.G. IM LLC: Seeks to Hire Davis & Gilbert as Special Counsel
-------------------------------------------------------------
K.G. IM, LLC, and its debtor-affiliates seek authority from the
U.S. Bankruptcy Court for the Southern District of New York to
employ Alston & Bird LLP, as attorney to the Debtors.

K.G. IM, LLC requires Alston & Bird to:

   a. advise the Debtors with respect to their rights, powers,
      and duties as debtors in possession in the operation of
      their business and the management of their properties;

   b. advise the Debtors in connection with a restructuring of
      the Debtors' financial obligations, including negotiations
      with the Debtors' creditors and other stakeholders, and
      other legal services related to a restructuring of the
      Debtors' financial obligations;

   c. advise and consult on the conduct of these chapter 11
      cases, including the legal and administrative requirements
      of operating in chapter 11;

   d. advise the Debtors and taking all necessary or appropriate
      actions at the Debtors' direction with respect to
      protecting and preserving the Debtors' estates, including
      defense of any actions commenced against the Debtors,
      resolution of disputes in which the Debtors are involved,
      objecting to claims asserted against the Debtors, attending
      meetings and negotiating with parties in interest,
      including governmental authorities, as necessary;

   e. provide advice, representation and preparation of necessary
      documentation and pleadings and taking all necessary or
      appropriate actions in connection with statutory bankruptcy
      issues, strategic transactions, asset sale transactions,
      real estate, intellectual property, employee benefits,
      business and commercial litigation, regulatory, corporate
      and tax matters, and prosecution and settlement of claims
      both against and by the Debtors;

   f. advise the Debtors in connection with a possible sale of
      all or substantially all or a subset of the Debtors' assets
      in chapter 11 and similar or related transactions;

   g. draft all necessary or appropriate pleadings necessary or
      otherwise beneficial to the administration of the Debtors'
      estates;

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

   i. advise the Debtors concerning assumptions, assignments, and
      rejections of executor contracts and unexpired leases;

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

   k. advise the Debtors regarding tax matters;

   l. take all necessary or appropriate actions as may be
      required in connection with the administration of the
      Debtors' estates, including with respect to a chapter 11
      plan and related disclosure statement; and

   m. perform all other legal services in connection with these
      cases as may be requested by the Debtors, including,
      without limitation, any general corporate legal services.

Alston & Bird will be paid at these hourly rates:

     Partners              $890 to $1,055
     Associates            $505 to $795
     Paralegals            $280 to $425

On or about July 24, 2020, Alston & Bird received from the Debtors
a $250,000 retainer (the "Retainer") in anticipation of fees
incurred as a result of the Debtors' bankruptcy filings.  The
amount of $175,000, was paid by non-Debtor affiliate Il Mulino
Gramercy LLC, and the remaining $75,000 of the Retainer was paid by
Debtor IM Payroll, LLC. The source of funds representing the
Retainer was funds received pursuant to the Paycheck Protection
Program ("PPP") established by the Coronavirus Aid, Relief, and
Economic Security Act (the "CARES Act").

Of the $250,000 Retainer, $25,755 was subsequently expended for the
payment of court filing fees in connection with the Debtors'
bankruptcy filings. Although the use of PPP for the payment of
professional fees may be authorized under the CARES Act, Alston &
Bird nevertheless returned the Retainer, less the amount of $25,755
that was expended for bankruptcy filing fees paid to the Court. In
addition, on June 18, 2020, Alston & Bird received an advance
payment in the amount of $50,000 from the Debtors.

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

Gerard S. Catalanello, a partner of Alston & Bird LLP, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Alston & Bird can be reached at:

     Gerard S. Catalanello, Esq.
     James J. Vincequerra, Esq.
     William Hao, Esq.
     ALSTON & BIRD LLP
     90 Park Avenue
     New York, NY 10016
     Tel: (212) 210-9400
     E-mail: Gerard.Catalanello@alston.com
             James.Vincequerra@alston.com
             William.Hao@alston.com

                      About K.G. IM, LLC

K.G. IM, LLC, based in New York, NY, and its debtor-affiliates,
filed a Chapter 11 petition (Bankr. S.D.N.Y. Lead Case No.
20-11723) on July 29, 2020. The Hon. Martin Glenn presides over the
case.

In its petition, the Debtor estimated $50 million to $100 in assets
and $10 million to $50 million in liabilities. The petition was
signed by Gerald Katzoff, manager.

ALSTON & BIRD LLP, serves as bankruptcy counsel to the Debtor.
TRAXI LLC, and DAVIS & GILBERT LLP, serve as special counsel.


KLAUSNER LUMBER TWO: Hires Cypress Holdings as Investment Banker
----------------------------------------------------------------
Klausner Lumber Two, LLC seeks authority from the US Bankruptcy
Court for the District of Delaware to hire Cypress Holdings LLC as
its investment banker.

Cypress has agreed to provide the following services:

     (a) assist in preparing summary materials for distribution and
presentation to prospective Investors;

     (b) assist in identifying and contacting prospective Investors
as well as in soliciting indications of interest in a Financing
Transaction among prospective Investors;

     (c) assist in evaluating indications of interest received from
prospective Investors;

     (d) assist in negotiating the financial terms and structure of
a Financing Transaction;

     (e) provide other investment banking services reasonably
necessary to accomplish the foregoing and consummate a Financing
Transaction;

     (f) raise or issue any form of new equity or debt financing by
the Debtor or any entity formed by, or at the direction of, or
which is a majority-owned subsidiary, or affiliate, of the Debtor,
from any source including, without limitation, any of the Debtor's
existing owners, shareholders, employees, creditors or affiliates;

     (g) assist in soliciting interest in a transaction among
prospective purchasers;

     (h) assist in evaluating proposals received from prospective
purchasers;

     (i) advise the Debtor as to the structure of any Sale
Transaction or restructuring, including the valuation of any
non-cash consideration;

     (j) assist in negotiating the financial terms and structure of
a Sale Transaction or restructuring;

     (k) provide other financial advisory service and investment
banking services reasonably necessary to accomplish the foregoing
and consummate a Sale Transaction or other restructuring; and

     (l) as appropriate, provide relevant testimony with respect to
any Sale, financing, restructuring, or other transaction as to
which Cypress performs services.

Cypress' compensation are as follows:

     A. Monthly Fees. In addition to the other fees, but starting
only upon the filing of the a bankruptcy petition, a non-refundable
cash fee of $75,000 per month. Each Monthly Fee shall be earned
upon Cypress's receipt thereof. 25 percent of any Monthly fees
timely paid to Cypress will be credited, without duplication such
that each portion of the Monthly Fee is only credited once, against
the next Sale Transaction.

          B. Transaction Fees. In addition to the other fees
provided, the Debtors shall pay Cypress the following transaction
fees.

        i. Financing Transaction Fee. Concurrently with the closing
of a Financing Transaction, Cypress shall earn, and the Debtor
share immediately and directly from the proceeds of such Financing
Transaction, as a cost of such transaction, a Transaction Fee equal
to the greater of $25,000 or 4 percent of the committed funds for
such Financial Transaction, Cypress shall earn, and the Debtor
shall immediately and directly from the proceeds of such Financing
Transaction, $75,000.

       ii. Sales Transaction Fee. Concurrently with the close of
each Sale Transaction, Cypress shall earn, and the Debtor shall pay
immediately and directly from the proceeds of such Sale
Transaction, as a cost of sale, a Sale Transaction Fee calculated
as follows:

           a. $1.0 million for any Sale Transaction yielding up to
and including $15 million of Aggregate Gross Consideration (AGC);
plus

           b. 5 percent of cumulative AGC from the first and all
subsequent Sale Transaction, if any, yielding in excess of $15
million up to and including $50 million; plus

           c. 7.5 percent of cumulative AGC from the first and all
subsequent Sale Transactions, if any, yielding in excess of $50
million.

        Multiple Sales Transaction Fee. In addition to the Sales
Transaction Fee, concurrently with the close of the second and each
subsequent Sale Transaction, Cypress shall earn, and the Debtor
shall pay immediately and directly from the proceeds of such Sales
Transaction, as a cost of sale, a Multiple Sale Transaction Fee of
$75,000.

Cypress will be reimbursed for its reasonable and documented
out-of-pocket expenses incurred in connection with its engagement,
including travel, lodging, duplicating, computer research,
messenger services, and telephone charges.

J.T. Atkins, managing partner with Cypress Holdings, assures the
court that the firm 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 Debtor's estate.

The firm can be reached through:

     J.T. Atkins
     Cypress Holdings LLC
     52 Vanderbilt Ave., Suite 501
     New York, NY 10017
     Cypress Holdings LLC
     Phone: 212-682-2222
     Email: 212-682-2221

                  About Klausner Lumber Two

Klausner Lumber Two, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 20-11518) on June 10,
2020.  At the time of the filing, Debtor had estimated assets of
between $10,000,001 and $50 million and liabilities of between
$100,000,001 and $500 million.  The Debtor has tapped Westerman
Ball Ederer Miller Zucker & Sharfstein, LLP and Morris, Nichols,
Arsht & Tunnell, LLP as its bankruptcy counsel.


KLAUSNER LUMBER: Seeks 4-Month Plan Exclusivity Extension
---------------------------------------------------------
Klausner Lumber One LLC, asks the U.S. Bankruptcy Court for the
District of Delaware to extend the periods within which the Company
has the exclusive right to file a plan of reorganization and obtain
acceptances to the Plan for approximately four months, to and
including December 28, 2020, and March 1, 2021, respectively.

The extension request, the Debtor contends, is reasonable and is
consistent with the efficient prosecution of the chapter 11 cases
in that it will provide the Debtor with additional time to consider
such issues, finalize negotiating and drafting a plan, and solicit
acceptances. Also, the Debtor intends to use the exclusive Periods
to, among other things, set a bar date, analyze its claims,
negotiate a proposed chapter 11 plan and disclosure statement and
negotiate with the Official Committee of unsecured creditors and
other parties in interest.

The Debtor says "cause" exists to extend the exclusive periods:

     (i) the Debtor and its professionals have made significant
progress in moving the case to successful completion, including
spending considerable time addressing numerous issues involving
creditors and other parties in interest;

    (ii) this case is just now pivoting from focusing on the
successful sale process to establishing a bar date and attending to
the administration of claims; and

   (iii) creditors will not be harmed by extending exclusivity at
this time.

On May 13, 2020, the Debtor filed its motion to approve bidding
procedures. As set forth in the Bidding Procedure Order, the Debtor
anticipated the Sale Hearing would occur on or about August 31,
2020, with the Closing of a Sale to occur shortly after.

On August 5, 2020, a third-order amending certain deadlines was
entered by Judge Karen B. Owens, in connection with the Debtor's
auction sale of substantially all assets.

On Sept. 1, the Court entered an order approving an asset purchase
agreement and authorizing the sale of the Debtors' assets to Timber
One Acquisition Holdings LLC, acting for Binder Beteiligungs AG,
for $61,000,000.

The final Bid submitted by Mayr-Melnhof Holz Holding AG at the
Auction in the amount of $59,750,000 is designated as the Back-Up
Bid for the Assets and MMH is designated as the Back-Up Bidder.

A copy of the Bidding Procedures is available at
https://tinyurl.com/yayftv9y from PacerMonitor.com free of charge.

A hearing on the extension request is scheduled for Sept. 16.

                   About Klausner Lumber One

Klausner Lumber One, LLC is a privately held company in the lumber
and plywood products manufacturing industry.  It is 100% owned by
non-debtor Klausner Holding USA, Inc.

Klausner Lumber One sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 20-11033) on April 30,
2020.  At the time of the filing, Debtor disclosed assets of
between $100 million and $500 million and liabilities of the same
range.

Judge Karen B. Owens oversees the case.

The Debtor tapped Westerman Ball Ederer Miller Zucker & Sharfstein,
LLP as bankruptcy counsel; Morris, Nichols, Arsht & Tunnell, LLP as
local counsel; Asgaard Capital, LLC as restructuring advisor; and
Cypress Holdings, LLC as an investment banker.  The Debtor has
tapped Duane Morris LLP, as conflict and Labor/ERISA counsel to the
Debtor.

On May 21, 2020, the Office of the United States Trustee for the
District of Delaware appointed the official committee of unsecured
creditors in this case. No party has requested the appointment of a
trustee or examiner.



KNOT WORLDWIDE: S&P Affirms B ICR; Ratings Off Watch Negative
-------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on The
Knot Worldwide Inc. and removed its ratings on the company from
CreditWatch, where it placed them with negative implications on
March 26, 2020.

At the same time, S&P affirmed its 'B+' issue-level rating on the
company's first-lien credit facility and its 'CCC+' issue-level
rating on its second-lien term loan. S&P's recovery ratings remain
unchanged.

Leverage will spike high in 2020, but resumed, solid demand for
weddings should enable it to return to below 7x during the second
half of 2021.

While S&P expects The Knot's debt leverage to peak above 10x in
2020, the rating agency believes the company will improve its debt
to EBITDA to the low-6x area in 2021 as it returns to growth and
improves its operating leverage, particularly in the back half of
the year. The Knot's wedding vendor subscription fee revenue (which
accounts for over three quarters of its sales) declined by nearly
10% on a sequential quarterly basis in the most recent quarter
(ended June 30, 2020), while its advertising, registry, commerce,
publishing, and other revenue declined by nearly 30%.

However, The Knot has reported that in recent months vendor
contract renewal rates have stabilized toward pre-pandemic levels,
and S&P believes that risks of any further material attrition will
be limited so long as weddings and large group events remain on
track to largely resume by summer 2021. S&P expects the bulk of
current vendors will maintain their marketing spending on The
Knot's directory so that they remain positioned to capture business
for weddings occurring in 2021, which are often planned up to 6-12
months in advance. Further, early in the pandemic, The Knot
established an assistance program to offer targeted discounts for
certain of its long-tenured customers in order to promote
retention. Discounts and a lack of material new business wins or
upselling will cause the company's revenue to remain flat to
slightly positive over the next three quarters. However, as
weddings resume in the summer of 2021, S&P believes that The Knot's
revenue will recover (if not exceed 2019 levels, particularly in
categories like registry, where there is pent-up gifting demand),
allowing it to realize operating leverage from prior cost actions
and improve its leverage to the low-6x area.

Still, the negative outlook reflects continued uncertainty around
the severity and duration of the pandemic's impact on the wedding
vendor and service industry.

While S&P acknowledges the strong position The Knot has in the
wedding marketplace, which is an industry the rating agency views
as resilient, the timing of its recovery is vulnerable to a second
wave of infections. The company's second-quarter results (which
resulted in leverage rising to 7.7x from 6.8x a quarter prior)
reflect the weakness among its leisure and small-business event
services customer base, whose operations are materially affected by
the coronavirus lockdowns. S&P believes that any further delay of
the wedding season past the summer of 2021 would increasingly weigh
on renewals as vendors (who collect the bulk of their income on the
day of an event) seek to curtail expenses to offset event
delay-driven liquidity issues."

S&P acknowledges a high degree of uncertainty about the evolution
of the coronavirus pandemic. 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.

"We are using this assumption in assessing the economic and credit
implications associated with the pandemic. As the situation
evolves, we will update our assumptions and estimates accordingly,"
S&P said.

Cost savings actioned year-to-date, further capacity to flex
operating costs as needed, and management's track record of solid
operating execution support S&P's expectation that The Knot will
maintain its good liquidity position.

The Knot's cash position ($61 million as of June 30, 2020) and $50
million in available capacity under its 364-day revolving credit
facility provide it with ample liquidity to support its operations
amid the near-term earnings pressure. Furthermore, in response to
the pandemic the company enacted headcount and discretionary
spending cuts that will save it nearly $10 million quarterly.
Although the company's cost base largely comprises its headcount,
it has the flexibility to enact further cash-preserving initiatives
(mostly related to advertising spend) if needed, though S&P
believes the quarterly savings actioned thus far will be sufficient
to stabilize its operating margin.

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

-- Health and safety

The negative outlook reflects the risk that The Knot's leverage
will remain very high after peaking above 10x as of year-end 2020
if the volume of wedding gatherings does not rebound by the summer
of 2021 due to extended pandemic restrictions or
higher-than-anticipated vendor attrition, which would prevent the
company from returning to earnings growth and reducing its leverage
to the low-6x by year-end 2021.

Over the next 12 months, S&P could lower its ratings on The Knot if
it revises its business recovery expectations and forecast the
company's leverage will remain above 7x as of year-end 2021 or that
FOCF deficits will continue into 2021. This could occur if:

-- Vendor subscription attrition trends worsen or S&P's view of
vendor quality deteriorates;

-- S&P believes the COVID-19 related containment measures that
restrict large group gatherings will likely be extended well into
2021; or

-- S&P no longer expects the company's S&P-adjusted margins to
improve to the low-30% area by 2021 due to higher-than-anticipated
operating spending, pricing pressure, or the expansion of its
vendor assistance program into the second half of 2021.

S&P could revise its outlook on The Knot to stable if the company's
revenue recovers at a faster pace than the rating agency currently
anticipates, which--in combination with prudent cost
management--leads it to sustainably improve its credit metrics
in-line with its expectations, including leverage of comfortably
below 7.0x and FOCF to debt in the mid-single-digit percent area.


KRISTAL C. OWENS: $237K Sale of Wilkinsburg Property Confirmed
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Pennsylvania
has entered its second amended order confirming Kristal C. Owens'
private sale of the real property located at 204-211 South Avenue,
Wilkinsburg to Oakdale Development, LLC or its assigns for
$237,000.

The Sale Hearing was held on Aug. 6, 2020 at 10:30 a.m.  The
objection deadline is July 13, 2020.  At the Sale Hearing, no
higher offers were received and no objections to the sale were made
which would result in cancellation of said sale.

The sale is free and divested of any liens, claims and
encumbrances, with all such liens and claims to be transferred to
the proceeds of sale.

The Purchaser is permitted to record a copy of the Order with any
applicable governmental recording office.

OPA-HI Development, LLC of 1917 Murray Avenue, #34, Pittsburgh,
Pennsylvania is designated as the back-up bidder to the sale.  In
the event that the sale to Oakdale Development does not close in
the time permitted by the Order, the confirmed sale of the Property
to OPA-HI Development for $236,000, free and divested of any liens,
claims and encumbrances is approved.

Any hand money or break-up fee held on behalf of OPA-HI will be
paid upon the closing of the sale to Oakdale Development.

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

     (1) The following lien(s)/claim(s) and amounts: Wilkinsburg
School District in full plus any legal fees related to the sale,
their payoff which is subject to verification and allowance by the
Court; Wilkinsburg Borough in full plus any legal fees related to
the sale, its payoff which is subject to verification and allowance
by the Court; County of Allegheny in full plus any legal fees
related to the sale, their payoff which is subject to verification
and allowance by the Court;

     (2) Delinquent real estate taxes; if any;

     (3) The sale is pursuant to the Debtor's chapter 11 Plan of
reorganization and it is not subject to realty transfer taxes;

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

     (5) Wilkinsburg Penn Joint Water Authority for unpaid water
bills in full;

     (6) Any other customary closing costs, subject to the approval
of the Counsel to the Debtor, which will be paid at closing;

     (7) The costs of local newspaper advertising reimbursed to
Calaiaro Valencik in the amount of $598;

     (8) The costs of legal journal advertising reimbursed to
Calaiaro Valencik in the amount of $456;
     
     (9) The sole realtor commission payable in the transaction is
6% to be paid by the Debtor;

     (10) $Court approved attorney fees made in the amount of
$2,500 made payable to Calaiaro Valencik;

     (11) $5,000 to be paid for the costs of administration;

     (12) $11,096 to the United States of America, Internal Revenue
Service; and

     (13) The balance of funds realized from the within sale will
be paid to Wells Fargo Home Mortgage.  The Debtor reserves the
right to seek a verified payoff from the mortgagee.

Within seven days of the date of the Order, the Movant/Plaintiff
will serve a copy of the within Order on each movant/Defendant
(i.e., each party against whom relief is sought) and its attorney
or record, if any, upon any attorney or party who answered the
motion or appeared at the hearing, the attorney for the debtor, the
Closing Agent, the Purchaser, and the attorney for the Purchaser,
if any, and file a Certificate of Service.

The closing will occur within 60 days of the entry of the Order or
within three business days following the date the order confirming
the Debtor's chapter 11 plan becomes final, whichever date is
later; the buyer waived all contingencies and right to a due
diligence period at the hearing on the sale.

Within seven days following closing, the Movant/Plaintiff will file
a Report of Sale which will include a copy of the HUD-1 or other
Settlement Statement.

Kristal C. Owens sought Chapter 11 protection (Bankr. W.D. Pa. Case
No. 19-24274) on Oct. 31, 2019.  The Debtor tapped David Z.
Valencik, Esq., at Calaiaro Valencik as counsel.


L BRANDS: S&P Alters Outlook to Stable, Affirms 'B+' ICR
--------------------------------------------------------
S&P Global Ratings revised its outlook on L Brands Inc. to stable
from negative and affirmed all of its ratings, including its 'B+'
issuer credit rating.

The outlook revision reflects BBW's better-than-expected second
quarter results, which along with benefits from cost savings
initiatives, led S&P to revise its forecast for L Brands.

BBW's sales rose by 13% during the second quarter, following an 18%
decline in the first quarter, largely due to very strong
year-over-year direct (online) sales growth of 191%. S&P believes
this trend clearly demonstrates the solid consumer demand for BBW's
merchandise (particularly soaps and hand sanitizer) because of the
increased focus on cleanliness due to the pandemic. In addition,
S&P has seen consumers shift their discretionary spending toward
home goods and affordable luxuries and away from travel and
out-of-home experiences (including dining, concerts, etc.), which
likely also played a role in stronger-than-expected second quarter
performance." Pandemic-related temporary store closures led BBW's
overall store sales to decline by about 23%, though comparable
sales at the stores that remained open during the quarter were up
87%.

While online sales and comparable sales at open stores were above
S&P's previous expectations, the rating agency does not anticipate
BBW will sustain the same magnitude of growth in the third and
fourth quarters. Second-quarter results likely benefited from
pent-up demand related to the widespread store closures as well as
the government stimulus that expired in late July without a clear
replacement. S&P also highlights that fourth-quarter sales
typically account for a significant portion total annual sales (42%
in fiscal year 2019), and thus efforts to promote social distancing
in stores (resulting in capacity restrictions) will likely hinder
revenue generation during the high traffic holiday season. Still,
second-quarter performance, particularly strength in online sales,
gives S&P sufficient confidence to forecast that BBW's sales will
increase by the low- to mid-single digit percent range for fiscal
year 2020.

Revenue from VS stores declined by 70% during the quarter, which
was roughly in line with S&P's expectations. Segment online sales
modestly offset the in-store decline with a 65% expansion. S&P does
not believe VS is benefiting from the same positive trends as BBW,
and continue to forecast the segment's revenue will decline in the
30%-40% range for fiscal year 2020. S&P's revenue forecast includes
the negative sales impact from the company's 250 store closures.

S&P now believes L Brands will sustain S&P-adjusted leverage of
less than 5x.

Second-quarter EBITDA margins benefited from reduced promotional
activities in both segments and leveraging of lower-than-normal
selling, general, and administrative (SG&A) expenses on
higher-than-expected sales. Fall inventory receipts for VS have
been reduced by roughly 50%, which should continue to improve
merchandise margins due to the lower levels of promotional activity
needed to clear inventory in the second half of the year. However,
S&P anticipates that margins will be negatively affected by
increased labor costs to enforce in-store social distancing as well
as rising fulfillment and shipping costs on accelerated online
sales.

S&P's forecast also incorporates anticipated benefits from the
company's cost-savings plan, which was announced in July. Under the
plan, L Brands reduced home office headcount by 15% and revised
inventory purchasing to more-conservative levels (particularly at
VS), while continuing to close VS stores with 250 closures planned
for 2020. The reduction in L Brands' expenses will modestly affect
results in 2020 and lead to an accelerated EBITDA recovery in 2021,
given management's target for $400 million of annualized cost
savings. S&P believes L Brands will continue to rationalize the VS
store base, which could lead to further closures as the segment is
reorganized for a potential sale.

"We now forecast that the company's S&P-adjusted leverage will be
in the mid-4x area in 2020 before improving below 4x in 2021. While
there continues to be significant potential for volatility in L
Brands' performance and credit metrics over the next 12 months, we
believe there is sufficient cushion to absorb any negative swings
without increasing leverage above 5x on a sustained basis," S&P
said.

The company's substantial liquidity will support its performance,
despite its potential future volatility, and allow it to address
its upcoming maturities.

As of the end of the second quarter, L Brands had $2.6 billion of
cash on balance sheet and full availability under the $1 billion
asset-based lending (ABL) facility. S&P anticipates the company
will generate negative free operating cash flow (FOCF) in 2020
before returning to positive FOCF generation in 2021. However,
despite cash burn this year, S&P believes the company's current
liquidity will be sufficient to support business and financing
needs as sales recover over the next few years. L Brands has $450
million of notes maturing in April 2021 and another $860 million
maturing in February 2022. S&P believes that the balance sheet cash
will be sufficient to cover both maturities. Furthermore, the
rating agency anticipates that L Brands will be prudent and focus
on stabilizing performance and paying down debt before resuming
significant levels of shareholder returns.

"The stable outlook reflects our expectation that the declining
sales in L Brands' VS segment will offset the modest sales growth
at BBW, which--combined with our revised expectations for
profitability--indicate leverage will be in the mid-4x area in 2020
and below 4x in 2021," S&P said.

S&P could lower its rating on L Brands if:

-- S&P forecasts leverage will be sustained in the high-4x area;

-- S&P believes that sales and margins will take longer to recover
than anticipated, potentially due to a resurgence in the spread of
the coronavirus that leads a second round of store closures; or

-- BBW's performance materially weakens while VS' results remain
pressured, which would eliminate the uplift S&P expects from solid
results at BBW.

S&P could raise its rating on L Brands if:

-- S&P believes leverage will be sustained below 3.5x;

-- S&P assesses that the risks associated with the coronavirus
pandemic have abated or appear unlikely to affect the company's
future performance; and

-- S&P views VS' performance as stabilized and improving, which
would limit the potential for a further underperformance and cash
burn in the segment.


LAKELAND TOURS: Unsecureds Owed $6M to Recover 100% in Prepack
--------------------------------------------------------------
Lakeland Tours, LLC d/b/a WorldStrides and Its Debtor Affiliates
filed with the U.S. Bankruptcy Court for the Southern District of
New York a Disclosure Statement for the Joint Prepackaged Chapter
11 Plan of Reorganization dated July 21, 2020.

The need for significant new capital to support the Debtors'
businesses, coupled with the burden of the Debtors' existing
capital structure and funded debt obligations, necessitated the
proposed Restructuring Transactions.  On July 8, 2020, holders of
approximately 85% of the total amount of Loan Claims arising under
the Prepetition Credit Agreement (the "Consenting Lenders"), J.
Aron & Company LLC, as holder of "Secured Hedging Obligations"
under and as defined in the Prepetition Credit Agreement, Eurazeo
North America, as manager of funds affiliated with Eurazeo SE,
Primavera Capital Management Ltd, as manager of funds affiliated
with Primavera Capital Management Ltd. ("Primavera", and together
with Eurazeo, the "Sponsors", and collectively with the Consenting
Lenders, the "Consenting Stakeholders"), and the Debtors (the
Consenting Stakeholders, the Consenting Hedge Provider, and the
Debtors, collectively, the "Parties") entered into a restructuring
support agreement that sets forth the principal terms of the
Restructuring Transactions and requires the Parties to support the
Plan.

The Restructuring Transactions contemplated in the Restructuring
Support Agreement provide for an immediate infusion of new capital
to support the Debtors' businesses and provide for a comprehensive
in-court restructuring of claims against and interests in the
Debtors that will deleverage the Debtors' balance sheet, preserve
the going-concern value of the Debtors, maximize recoveries
available to all constituents, provide for an equitable
distribution to the Debtors' stakeholders based on their respective
priorities, and preserve the jobs of the Debtors' employees.

Class 5 consists of all General Unsecured Claims with $6 million
projected amount of allowed claims and 100% projected recovery.
Each such Holder shall receive either payment in Cash in an amount
equal to such Allowed General Unsecured Claim on the later of (a)
the Effective Date or (b) in the ordinary course of business in
accordance with the terms and conditions of the particular
transaction giving rise to such Claim; or such other treatment so
as to render such Claim Unimpaired.

Class 9 consists of all Existing Equity Interests. All Existing
Equity Interests (other than Intercompany Interests) shall be
deemed cancelled, released, and extinguished and shall be of no
further force and effect, whether surrendered for cancellation or
otherwise, and there shall be no distributions to Holders of
Existing Equity Interests on account of any such Interests.

The Debtors shall fund distributions under the Plan, as applicable,
with: (a) the New Common Stock; (b) the Priority Exit Facility; (c)
the Second Out TLTB Facility; (d) the Third Out TLTB Facility; (e)
the HoldCo Loans; and (f) the Debtors’ Cash on hand.

A full-text copy of the Disclosure Statement dated July 21, 2020,
is available at https://tinyurl.com/yypw6547 from PacerMonitor at
no charge.

Proposed Counsel to the Debtors:
Nicole L. Greenblatt, P.C.
KIRKLAND & ELLIS LLP
KIRKLAND & ELLIS INTERNATIONAL LLP
601 Lexington Avenue
New York, New York 10022
Telephone: (212) 446-4800
Facsimile: (212) 446-4900
Email: nicole.greenblatt@kirkland.com
Whitney Fogelberg (pro hac vice pending)
KIRKLAND & ELLIS LLP
KIRKLAND & ELLIS INTERNATIONAL LLP
300 North LaSalle
Chicago, Illinois 60654
Telephone: (312) 862-2000
Facsimile: (312) 862-2200
Email: whitney.fogelberg@kirkland.com

            About Lakeland Tours

Lakeland Tours, LLC d/b/a WorldStrides together with their
non-Debtor affiliates, provide full-service educational travel and
experiential learning programs domestically and internationally for
students from K12 to graduate level.  The Debtors are the United
States' largest accredited travel company, providing organized
educational travel and other experiential learning programs for
more than 550,000 students in 2019.

Lakeland filed Chapter 11 Petition (Bankr. S.D.N.Y. Case No.
20-11647) on July 20, 2020.

The Debtors' Counsel are Nicole L. Greenblatt, P.C., Susan D.
Golden, Esq. and Whitney Fogelberg, Esq. of KIRKLAND & ELLIS LLP
KIRKLAND & ELLIS INTERNATIONAL LLP.

At the time of filing, the Debtors have $1 billion to $10 billion
estimated Assets (on a consolidated basis) and $1 billion to $10
billion stimated Liabilities (on a consolidated basis).


LE TOTE: Sept. 24 & Oct. 6 Auctions of All Assets Set
-----------------------------------------------------
Judge Keith L. Phillips of the U.S. Bankruptcy Court for the
Eastern District of Virginia authorize the bidding procedures
proposed by Le Tote, Inc. and its affiliates in connection with the
auction sale of all, substantially all, or any portion of their
assets.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: (i) Sept. 21, 2020 at 5:00 p.m. (PET) for Le
Tote Assets, (ii) Oct. 1, 2020, at 5:00 p.m. (PET) for Lord &
Taylor Assets

     b. Initial Bid: Qualified Bidders may submit successive Bids
higher than the previous Bid, based on and increased from the
Baseline Bid for the relevant Assets,

     c. Deposit: 10% of the Purchase Price of the Bid

     d. Auction: The Auctions, if needed, will be held by
videoconference or such other form of remote communication
established by the Debtors on Sept. 24, 2020 at 10:00 a.m. (ET) for
Le Tote Assets, and on Oct. 6, 2020, at 10:00 a.m. (PET) for Lord &
Taylor Assets.

     e. Bid Increments: Any Qualified Bidder's initial Overbid and
each subsequent Overbid will be at least a 1.5% increase in cash,
cash equivalents, or such other consideration that the Debtors deem
equivalent, over the previous price.

     f. Sale Hearing: (i) Sept. 30, 2020 for Le Tote Assets, (ii)
Oct. 15, 2020, at 10:00 a.m. (PET) for Lord & Taylor Assets Assets

     g. Sale Objection Deadline: (i) Sept. 27, 2020 at 5:00 p.m.
(PET) for Le Tote Assets, (ii) Oct. 12, 2020, at 5:00 p.m. (PET)
for Lord & Taylor Assets Assets

     h. A Secured Creditor will have the right to credit bid all or
a portion of the value of such Secured Creditor's allowed claims.

The Debtors will be authorized, but not obligated, to select one or
more Acceptable Bidders to act as a Stalking Horse Bidder for all
or any portion of the Assets and may agree to provide such Stalking
Horse Bidder(s) certain bid protections, including an expense
reimbursement, work fee, and/or a break-up fee.

In the event the Debtors select one or more Stalking Horse Bidders,
the Debtors will file the Stalking Horse Notice with the Court no
later than seven days prior to the applicable Auction, identifying
the key terms of the agreement.  The Debtors will also cause the
Stalking Horse Notice to be served on the Notice Parties, who will
have the right to raise objections to the selection of the Stalking
Horse Bidder or any Bid Protections prior to the Le Tote Sale
Objection Deadline or the Lord & Taylor Sale Objection Deadline, as
applicable, which objections will be heard at the applicable Sale
Hearing.

The Le Tote Auction Notice and the Lord & Taylor Auction Notice are
approved.  Within three business days of the entry of the Order or
as soon thereafter as reasonably practicable, the Debtors will
cause the Auction Notices to be served upon the Notice Parties.

The Assumption Procedures are approved.  On a date no later than 20
days prior to the applicable Sale Hearing, the Debtors will file
with the Court the Assumption Notices.  The Assumption Objection
Deadline is Sept. 28, 2020 at 5:00 p.m. (PET) for the Le Tote Sale
and Oct. 12, 2020 at 5:00 p.m. (PET) for the Lord & Taylor Sale,
and serve such Assumption Objection on the Notice Parties.

The Debtors will properly file reports of sale for all Sales,
regardless of whether the Sale is pursuant to the Bidding
Procedures.  They are authorized to establish an escrow account to
accept deposits from Qualified Bidders and may pay any reasonable
fees related to such account.  Any deposits made by Qualified
Bidders into the escrow account will not be property of the
Debtors.

Notwithstanding Bankruptcy Rule 6004(h), the terms and conditions
of the Order will be immediately effective and enforceable upon its
entry.

A copy of the Bidding Procedures and the Notices is available at
https://tinyurl.com/y36atw2u from PacerMonitor.com free of charge.


                        About Le Tote Inc.

Le Tote, Inc. and its affiliates operate both an online,
subscription-based clothing rental service and a full-service
fashion retailer with 38 brick-and-mortar locations and a robust
e-commerce platform.  In response to the COVID-19 pandemic, Le Tote
temporarily closed all retail locations in March 2020, although
they continue to operate the Le Tote and Lord & Taylor websites.

Le Tote and its affiliates filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va. Lead Case
No. 20-33332) on Aug. 2, 2020.  Ed Kremer, chief restructuring
officer, signed the petitions.  At the time of the filing, Debtors
disclosed between $100 million and $500 million in both assets and
liabilities.  

Judge Keith L. Phillips oversees the cases.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as their legal counsel; Kutak Rock LLP and
Crenshaw, Ware & Martin, PLC as local counsel; Katten Muchin
Rosenman LLP as special counsel; Berkeley Research LLC as financial
advisor; and Nfluence Partners as investment banker.  Stretto is
the notice, claims and balloting agent, and administrative
advisor.

John Fitzgerald, III, acting U.S. trustee for Region 4, appointed a
committee of unsecured creditors on Aug. 12, 2020.  The committee
is represented by Cooley LLP.


LEARFIELD COMMUNICATIONS: S&P Rates $125MM Term Loan CCC+
---------------------------------------------------------
S&P Global Ratings assigned its 'CCC+' issue-level rating and '3'
recovery rating to Learfield Communications LLC's incremental $125
million first-lien term loan (B-1 facility). The B-1 facility was
funded with $75 million at closing and the remaining $50 million is
available on a delayed draw basis at Learfield's election. The B-1
facility is pari passu with, and has the same maturity as, the
company's existing first-lien B term loan and bears an interest
rate of LIBOR plus 13%, of which LIBOR plus 10% is paid-in-kind and
3% is paid in cash. The issuance of the incremental debt lowers
S&P's rounded recovery estimate for the company's first-lien
lenders to 50% from 60%, while the recovery rating is unchanged at
'3', indicating the rating agency's expectation for meaningful
recovery of principal (50%-70%; rounded estimate: 50%) for
first-lien lenders in the event of a payment default.

The B-1 facility extends the liquidity runway for Learfield, which
is experiencing significant pressure from disruption to the college
sports season. Multiple college football conferences, including the
Big Ten and Pac 12, have announced that they will postpone the
autumn football season to the spring, which will impair Learfield's
revenue for at least the first half of fiscal year 2021 (ending in
June). The postponement of the fall season increases the risk that
the company will lose revenue from its advertisers due to the
seasonal demand for certain advertised product categories and a
reduction in advertising spending over the coming months.
Therefore, even if a football season is held in the spring, S&P
does not believe Learfield could recover the level of revenue it
would have been earned had the season occurred in the fall.

"We view Learfield's liquidity as less than adequate. The company
currently has cash balances of about $45 million, not including the
additional amounts it can be draw from the B-1 facility and the
special-purpose vehicle receivables facility. We estimate that its
total liquidity sources, incorporating all undrawn commitments and
revenue, can extend the company's runway to about mid-calendar year
2021, at which point the company may need to raise additional
capital," S&P said.

"Our revenue assumptions incorporate little college sports activity
in fall 2020, a shortened and gradually recovering college football
season in spring 2021, a mostly intact college basketball season
starting in late 2020, and seating capacity at college sports
arenas of about 25% of normal levels, which we anticipate will be
sufficient to provide Learfield with enough revenue to offset its
multimedia rights fee payments to universities in fiscal year
2021," the rating agency said.

Meanwhile, the company's cash outlays would be higher than its cash
inflows, reducing its liquidity through mid-2021. Learfield's cash
outlays include rights fee payments to universities, selling and
administrative expenses, debt service, and minimal capital
expenditure while college sports remain suspended or postponed.
Based on its cash flow estimates, S&P believes Learfield may need
an additional liquidity transaction around mid-2021 to sustain its
operations.

"It is our understanding that the B-1 facility issuance was
oversubscribed by its existing first-lien lenders even though
Learfield's financial sponsors were ready and willing to fully fund
the issuance. Therefore, the financial sponsors' readiness to
participate in the B-1 facility suggests they could be a source of
liquidity in the future," S&P said.

Even though S&P does not incorporate uncommitted potential
liquidity sources in its analysis, the financial sponsors'
readiness to support Learfield contributes to the rating agency's
assumption that the company could extend its liquidity runway to as
far as late calendar year 2021, when a medical solution to COVID-19
may become widely available and enable a continued recovery in
college sports.

"We believe Learfield's capital structure is likely unsustainable.
We could lower our ratings on the company in the near term if we
envision a scenario in which Learfield defaults under our criteria
over the next 12 months. Under such a scenario, we could lower our
ratings on Learfield despite its additional liquidity from external
financing," S&P said.

A downgrade could result from less sports activity and revenues
than assumed in S&P's liquidity analysis, if the college basketball
season in fiscal year 2021 is postponed, or if there is unfavorable
working capital cash flow uses due to any mismatch in the timing
between advertising revenue collections and payments to
universities.

All of S&P's ratings on Learfield remain unchanged, including its
'CCC+' issuer credit rating and negative outlook.

  ISSUE RATINGS--RECOVERY ANALYSIS

  Key analytical factors

-- The issue-level ratings on the first-lien debt, which consists
of the revolving credit facility due 2021 and first-lien term loan
due 2023, 'CCC+'. The '3' recovery rating indicates S&P's
expectation for meaningful (50%-70%) recovery.

-- The issue-level rating on the second-lien term loan due 2024 is
'CCC-', with a '6' recovery rating.

-- S&P's simulated default scenario contemplates a payment default
occurring in 2021 due to a significant decline in cash flow because
of a slower-than-anticipated recovery in college athletics, poor
live attendance at sporting events, and pressure on advertising
demand.

-- S&P assumes a reorganization following a default and use an
emergence EBITDA multiple of 6x to value the company.

Simulated default assumptions

-- Year of default: 2021

-- EBITDA at emergence: $120 million

-- EBITDA multiple: 6x

-- Revolving credit facility: 100% drawn at default

Simplified waterfall

-- Net enterprise value (after 5% administrative costs): $684
million

-- Obligor/nonobligor split: 100%/0%

-- Priority claims (SPV receivables facility and other subsidiary
debt): $71 million

-- Value available to first-lien secured claims: $614 million

-- First-lien debt claims (first-lien revolver and term loan
facilities): $1,130 million

-- Recovery expectations: 50%-70% (rounded estimate: 50%)

-- Second-lien debt claims: $79 million

-- Recovery expectations: 0%-10% (rounded estimate: 0%)

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


LIVINGSTON MED: Case Summary & 17 Unsecured Creditors
-----------------------------------------------------
Debtor: Livingston Med Lab LLC
        18322 Sonterra Pl Ste 101
        San Antonio, TX 78258-4196

Business Description: Livingston Med Lab LLC --
                      https://www.livingstonmedlab.com --
                      offers a wide variety of lab services to all
                      local San Antonio, Texas clinics, medical
                      groups and other medical specialty
                      businesses in and around central Texas
                      surrounding areas.

Chapter 11 Petition Date: September 5, 2020

Court: United States Bankruptcy Court
       Western District of Texas

Case No.: 20-51582

Judge: Hon. Craig A. Gargotta

Debtor's Counsel: Ronald Smeberg, Esq.
                  MULLER SMEBERG, PLLC
                  111 W. Sunset
                  San Antonio, TX 78209
                  Tel: (210) 664-5000
                  E-mail: ron@muller-smeberg.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Robert Castaneda, manager.

A 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/XOGYS4Q/Livingston_Med_Lab_LLC__txwbke-20-51582__0001.0.pdf?mcid=tGE4TAMA


LUMASTREAM INC: Sept. 11 Auction of All Assets Set
--------------------------------------------------
Judge Catherine Peek McEwen of the U.S. Bankruptcy Court for the
Middle District of Florida authorized the bidding procedures of
LumaStream, Inc. in connection with the auction sale of
substantially all assets.

A telephonic hearing on the Second Expedited Motion was held on
Aug. 25, 2020 at 11:00 a.m.

The Initial Order is superseded in all respects by the Order and is
of no force and effect.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Sept. 8, 2020 at 5:00 p.m. (EST)

     b. Initial Bid: A purchase price which is at least $1.55
million, payable in cash only, and not subject to a financing
contingency (unless otherwise agreed by the Debtor).  Each Bidder
will allocate its purchase price between two lots with lot #1 being
all of the Debtor's assets secured by the liens of E Craftsmen
Corp., which is substantially all of the Debtor's assets, and lot
#2 being the remaining patents which are not encumbered by E
Craftsmen's lien.  Subject to higher and better offers, ECraftsmen
has made and the Debtor has accepted a credit bid in the amount of
$1.5 million for lot #1 and a cash offer of $1,000 for lot #2.  E
Craftsmen is deemed a qualified bidder and may further credit bid
up to its full allowed claim as established by prior Order of the
Court at $2,629,677 for lot #1 but will only permitted to make cash
bids for lot #2.

     c. Deposit: 10% of the Bid made payable to Stichter, Riedel,
Blain & Postler, P.A., the counsel to the Debtor

     d. Auction: The Auction will be held at the office of Stichter
Riedel on Sept. 11, 2020 at 10:00 a.m. (EST), provided that
Stichter Riedel will make arrangements to allow Bidders to
participate via video conference.  

     e. Bid Increments: $250,000

     f. Sale Hearing: Sept. 15, 2020 at 1:30 p.m. (EST)

     g. Cure Amount/Sale Objection Deadline: Sept. 8, 2020 at 5:00
p.m. (EST)

As soon as practicable, but in any event no later than five
business days following entry of this Order, the Debtor will the
Assumption and Assignment Notice upon each counterparty to an
executory contract or unexpired lease with the Debtor.  The
Assumption Objection Deadline is Sept. 25, 2020 at 1:30 p.m. (EST)

Following the entry of the Order, the Debtor will serve a copy of
the Order to all interested parties.  Attorney Scott A. Stichter is
directed to serve a copy of the Order on interested parties who do
not receive service by CM/ECF and file a proof of service within
three days of entry of the Order.

                     About LumaStream Inc.

LumaStream, Inc., a St. Petersburg, Florida-based manufacturer of
low-voltage LED lighting systems for commercial and residential
applications, filed a Chapter 11 petition (Bankr. M.D. Fla. Case
No. 20-00999) on Feb. 5, 2020.  At the time of the filing, the
Debtor estimated between $50 million and $100 million in assets,
and between $1 million and $10 million in liabilities.  The
petition was signed by George Gordon, president.  

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


MACOM TECHNOLOGY: S&P Alters Outlook to Positive, Affirms 'B-' ICR
------------------------------------------------------------------
S&P Global Ratings revised its outlook on U.S.-based analog
semiconductor manufacturer MACOM Technology Solutions Holdings Inc.
(MACOM) to positive from stable and affirmed all ratings, including
its 'B-' issuer credit rating.

Cost savings and focused product investments drove
faster-than-expected deleveraging in fiscal 2020. Leverage dropped
significantly to about 7.3x at July 3, 2020, from a peak of about
20x, excluding inventory reserves as of Jan. 3, 2020. Over the past
three quarters, MACOM's EBITDA margins increased to above 20%, its
highest level in over two years, after the completion of a $50
million cost savings plan announced in June 2019. Since the onset
of the COVID-19 pandemic, MACOM has continued to optimize
discretionary spending while improving operating efficiency.
Further supported by a return to mid-single-digit percent revenue
growth from strong demand in the datacenter and telecom segments,
S&P expects leverage to improve further to about 6x at the end of
fiscal 2020 and below 6x in fiscal 2021.

S&P's adjusted debt, free operating cash flow (FOCF), and EBITDA
include standard adjustments for operating leases and share-based
compensation. S&P does not net accessible cash from its debt
figures.

The return to revenue growth from demand in the telecoms and data
center segments is partly due to the remote working environment.
Despite the uncertain macroeconomic backdrop, the company has
benefitted from increased infrastructure spending in the telecoms
and data center end markets in order to support the need for
greater network capacity in the current remote working environment,
as well as early 5G deployments in China. S&P expects industrial
and defense segment performance will lag, but the company
identified a strategy to spark long-term growth, including
cross-selling existing products and expanding custom design work
and quality standards to meet the specifications of large original
equipment manufacturers (OEMs). While Huawei no longer represents a
significant revenue share, MACOM continues to maintain material
revenue exposure to Chinese OEMs and vendors, and could therefore
be affected by worsening U.S.-China trade tensions.

Solid FOCF generation and cash preservation support sufficient
liquidity. S&P expects annual FOCF to increase to over $100 million
from fiscal 2020 onwards from about negative $10 million in fiscal
2019, reflecting a combination of greater EBITDA generation and
prudent working capital and capital expenditures (capex)
management. As such, S&P expects fiscal 2020 capex to be about half
of the $38 million spent in the prior fiscal year, and net working
capital to be an inflow of over $30 million despite higher revenue
growth than previously anticipated. Coupled with $265 million of
cash and short-term investments as of July 3, 2020, S&P believes
this should serve as sufficient liquidity during the current
uncertain macroeconomic environment.

"The positive outlook reflects our expectation that MACOM's return
to mid-single-digit revenue growth and product investment
discipline will support leverage declining below 6x within the next
12 months. We also expect FOCF to debt to improve toward 15%,
further helped by capex and working capital management," S&P said.

S&P could raise its rating within the next 12 months if:

-- MACOM maintains consistent revenue growth, supported by new
product launches and a constructive demand environment;

-- EBITDA margins are above 20%, such that leverage remains below
6x; and

-- FOCF to debt is at least around 5%.

S&P would revise its outlook back to stable if:

-- Weaker demand in the telecoms or data center markets, either
from a reversal of inventory overstocking or a slowdown in
5G-related spending, leads to revenue declines or EBITDA margins
below 20%, such that it expects leverage to remain above 6x and
FOCF to debt below 5%; or

-- MACOM adopts a more aggressive financial policy, including
large acquisitions or share repurchases.


MALINKI SLONIK: United States Trustee Objects to Plan Confirmation
------------------------------------------------------------------
William K. Harrington, the United States Trustee for Region 2,
objects to the proposed plan of reorganization filed by Debtor
Malinki Slonik, LLC.

The United States Trustee claims that the Plan inappropriately
classifies the administrative creditors. Additionally, the Plan
fails to contain information demonstrating feasibility, thereby
precluding confirmation under section 1129(a)(11).  

The United States Trustee points out that the Plan’s treatment of
claims is also problematic. The Plan classifies the secured portion
of the First Lienholder’s claims in Class 2, proposes a one-time
payment of $120,000 to satisfy the Court Fixed Secured Claim of
$135,000 within 30 days of confirmation of the Plan, however, there
is no proposed treatment to satisfy the remaining $15,000 in
connection with the Court Fixed Secured Claim.

The United States Trustee asserts that the Debtor fails to provide
any information regarding the post-confirmation status on the
Property. In the event the Property is rented and generates regular
income, the projected future income for the three or five year
period should be disclosed and dedicated to fund the Plan.

The United States Trustee further asserts that the Plan was
apparently filed without any consultation or input from the
Trustee. Furthermore, the Debtor has not sought out the First
Lienholder to engage a negotiation.

A full-text copy of the United States Trustee's objection to plan
of reorganization dated July 21, 2020, is available at
https://tinyurl.com/yxs7fsld from PacerMonitor at no charge.

                     About Malinki Slonik LLC

Malinki Slonik LLC filed a voluntary petition for relief under
Chapter 11, Subchapter V of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 20-72239) on June 15, 2020, listing under $1 million in
both assets and liabilities. Rafi Hasbani, Esq. at HASBANI & LIGHT,
P.C., represents the Debtor.


MANIRRAH LLC: Seeks to Hire a Tax Preparer
------------------------------------------
Manirrah, LLC, A NV Limited Liability Company, seeks authority from
the United States Bankruptcy Court for the Northern District of
California to hire a tax preparer.

The Debtor desires to retain and employ Sharon L. Boldt, Enrolled
Agent, as its tax preparer and to provide bookkeeping and
accounting services in this Chapter 11 case, pursuant to Section
327 of the Code, to assist the Debtor in the preparation of its
financial records, including reliably keeping of its books and the
preparation of its delinquent federal and state tax returns for tax
years 2016 through 2019, and in the preparation of its monthly
operations reports.

Ms. Boldt is the professional who will be primarily responsible for
providing these services. Ms. Boldt's and her
staff's hourly billing rates is are as follows:

    Sharon L. Boldt, EA   $190
    Senior Bookkeeper     $100
    Junior Bookkeeper     $80

Ms. Boldt assures the court that she is disinterested within the
meaning of 11 U.S.C. 101(14).

Ms. Boldt can be reached through:

     Sharon L. Boldt, EA
     313 Laurel Way
     Mill Valley, CA 94941
     Phone: 415-888-2172
     Fax: 415-888-2169
     Email: slbtaxgal@comcast.net

                   About Manirrah, LLC

Manirrah is a limited liability company operating as a real estate
investment and rental holding company, located at 3219 Andreasen
Drive, Lafayette, CA 94549-2438.

Manirrah, LLC, A NV Limited Liability Company, filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Cal. Case No. 20-41076) on June 24, 2020. The petition was
signed by Stephanie J. Harriman, manager. At the time of filing,
the Debtor estimated $1 million to $10 million in both assets and
liabilities. Selwyn D. Whitehead, Esq. at the LAW OFFICES OF SELWYN
D. WHITEHEAD represents the Debtor as counsel.


MCCLATCHY CO: Chatham Completes Acquisition
-------------------------------------------
Certain funds affiliated with Chatham Asset Management, LLC,
announced Sept. 4, 2020, that they have completed the previously
announced acquisition of substantially all assets of The McClatchy
Company.  The new company will retain The McClatchy Company name.
The transaction significantly strengthens the Company's balance
sheet so that it can deliver on its mission to provide essential,
independent journalism to local communities across the United
States. This milestone marks the official completion of the
acquisition of the Company's assets and the successful transition
of these assets from Chapter 11.  As of September 4, 2020, the
entirety of McClatchy's 30 news organizations and all of its
employees transitioned to a new private entity under Chatham
ownership.

"McClatchy is a storied franchise with a rich tradition of serving
the interests of local communities across the country. Now, more
than ever, investing in independent journalism is imperative to
ensuring the public is informed about critical issues impacting
regions nationwide. We are proud to serve as stewards of the
business as it continues to provide consumers with important news
and information from a newfound position of strength," said
Chatham.

"Today marks the beginning of a new era and opportunity for
McClatchy," said Tony Hunter, Chief Executive Officer of McClatchy.
"The Company is now poised for sustainable long-term growth driven
by differentiated local content and an acute focus on our digital
presence and offerings. We will continue to be proud of McClatchy's
iconic past while focusing on creating a bright future. I look
forward to leading the talented McClatchy team, empowering them to
do their best work, and energizing the organization to meet and
exceed the evolving needs of our customers."

McClatchy has appointed a new Board of Directors (the "Board"), of
which Mr. Hunter has been named Chairman. Additional members of the
Board include two highly qualified independent directors:

    John Bode, Chief Operating Officer of Readerlink Distribution
Services, a full-service distributor of hardcover, trade and
paperback books in North America. Earlier in his career, Mr. Bode
was the Chief Financial Officer of Tribune Publishing Company,
where he led the company through its successful spin-off into a
stand-alone, publicly traded entity.
    Jamal Mashburn, an entrepreneur, business owner and former NBA
professional athlete with deep operating expertise and
relationships in many of the markets in which McClatchy operates.
Mr. Mashburn owns and operates over 150 local businesses and
franchises across the United States.

Mr. Hunter added, "I'm excited to have the benefit of Jamal and
John's unique perspective and extensive experience as we forge a
successful future for the Company by creating a digital driven
business model."

                                   About McClatchy

We help people and communities thrive. Through our deeply-rooted
commitment to the role of local journalism, McClatchy is a catalyst
for informed engagement, greater understanding, and deeper
community connections. We ensure delivery of news and information
essential to enhancing individual lives and improving the 30
distinct communities that are home to our journalists and iconic
brands, including the Miami Herald, The Kansas City Star, The
Sacramento Bee, The Charlotte Observer, The (Raleigh) News and
Observer, and the Fort Worth Star-Telegram. We extend our unique
local and regional reach, relevance and resources to our
advertising partners through fully-integrated marketing solutions.
McClatchy is privately held by the investment firm, Chatham Asset
Management. #ReadLocal


                                   About McClatchy Co.

The McClatchy Co. (OTC-MNIQQ) -- https://www.mcclatchy.com/ --
operates 30 media companies in 14 states, providing each of its
communities local journalism in the public interest and advertising
services in a wide array of digital and print formats. McClatchy
publishes iconic local brands including the Miami Herald, The
Kansas City Star, The Sacramento Bee, The Charlotte Observer, The
(Raleigh) News & Observer, and the Fort Worth Star-Telegram.

McClatchy is headquartered in Sacramento, Calif., and listed on the
New York Stock Exchange American under the symbol MNI.

On Feb. 13, 2020, The McClatchy Company and 53 affiliates sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 20-10418) with
a Plan of Reorganization that will cut $700 million of funded debt
in half.

McClatchy was estimated to have $500 million to $1 billion in
assets and debt of at least $1 billion as of the bankruptcy
filing.

Judge Michael E. Wiles oversees the cases.

The Debtors tapped Skadden, Arps, Slate, Meagher & Flom LLP as
general bankruptcy counsel; Togut, Segal & Segal LLP as
co-bankruptcy counsel with Skadden; Groom Law Group as special
counsel; FTI Consulting, Inc. as financial advisor; Evercore Inc.
as investment banker; and Ernst & Young LLP as tax services
provider. Kurtzman Carson Consultants LLC is the claims agent.


MCSS REST CORP: Seeks to Hire Morrison Tenenbaum as Counsel
-----------------------------------------------------------
MCSS Rest. Corp. seeks authority from the United States Bankruptcy
Court for the Eastern District of New York to hire Morrison
Tenenbaum PLLC as its counsel.

Morrison Tenenbaum will provide the following services:

     a. advising the Debtor with respect to its powers and duties
as debtor-in-possession in the management of its estate;

     b. assisting in any amendments of Schedules and other
financial disclosures and in the preparation, review and amendment
of a disclosure statement and plan of reorganization;

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

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

     e. appearing before the Bankruptcy Court to represent and
protect the interests of the Debtor and its estate; and

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

Morrison Tenenbaum will be paid at hourly rates as follows:

      Lawrence F. Morrison          $525
      Brian J. Hufnagel             $425
      Associates                    $380
      Paraprofessionals             $200

Morrison Tenenbaum received $12,000 as an initial retainer fee.  

Lawrence Morrison, Esq., a partner at Morrison Tenenbaum, PLLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Morrison Tenenbaum can be reached at:

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

               About MCSS Rest. Corp.

MCSS Rest. Corp. is a privately held company in the restaurant
business.  The Debtor previously sought bankruptcy protection on
Jan. 15, 2019 (Bankr. E.D.N.Y. Case No. 19-40251).

MCSS Rest. Corp. d/b/a Crossbay Diner filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 20-42432) on June 15, 2020. The petition was signed by
Michael Siderakis, president. At the time of filling, the Debtor
estimated $500,000 to $1 million in assets and $1 million to $10
million in liabilities. Lawrence F. Morrison, Esq. at MORRISON
TENENBAUM, PLLC, represents the Debtor as counsel.


MESOBLAST LIMITED: Posts $77.9 Million Net Loss in Fiscal 2020
--------------------------------------------------------------
Mesoblast Limited filed with the Securities and Exchange Commission
its Annual Report on Form 20-F disclosing a net loss attributable
to the owners of the company of US$77.94 million on US$32.15
million of revenue for the year ended June 30, 2020, compared to a
net loss attributable to the owners of the company of US$89.80
million on US$16.72 million of revenue for the year ended June 30,
2019.

As of June 30, 2020, the Company had US$733.60 million in total
assets, US$184.27 million in total liabilities, and US$549.33
million in total equity.

PricewaterhouseCoopers, in Melbourne, Australia, the Company's
auditor since 2008, issued a "going concern" qualification in its
report dated Aug. 27, 2020, citing that the Company has suffered
recurring losses and net cash outflows from operations and other
matters that raise substantial doubt about its ability to continue
as a going concern.

A full-text copy of the Form 20-F is available for free at:

https://www.sec.gov/Archives/edgar/data/1345099/000156459020042401/meso-20f_20200630.htm

                          About Mesoblast

Mesoblast Limited (ASX:MSB; Nasdaq: MESO) is in the business of
developing allogeneic (off-the-shelf) cellular medicines.  The
Company has leveraged its proprietary mesenchymal lineage cell
therapy technology platform to establish a broad portfolio of
commercial products and late-stage product candidates.  Mesoblast
has a strong and extensive global intellectual property (IP)
portfolio with protection extending through to at least 2040 in all
major markets.  The Company's proprietary manufacturing processes
yield industrial-scale, cryopreserved, off-the-shelf, cellular
medicines.  These cell therapies, with defined pharmaceutical
release criteria, are planned to be readily available to patients
worldwide.


MESOBLAST LIMITED: Receives Ethics OK to Treat COVID-19 Patients
----------------------------------------------------------------
Mesoblast Limited has received ethics approval to include
Australian hospitals in the Phase 3 randomized controlled trial of
remestemcel-L in ventilator-dependent COVID-19 patients with acute
respiratory distress syndrome (ARDS).

Participating hospitals in Melbourne and Sydney have been granted
approval by the Human Research Ethics Committee of Monash Health
and will join more than 17 leading US medical centers already in
the Phase 3 trial.  This study is being conducted by the US
National Institutes of Health–funded Cardiothoracic Surgical
Trials Network, and cleared by the US Food and Drug Administration
(FDA).

Mesoblast Chief Executive Dr Silviu Itescu stated: "As an
Australian company developing a potential treatment for COVID-19
ARDS, the primary cause of death in patients infected with
COVID-19, we have a responsibility to evaluate remestemcel-L in
Australian patients as the country continues to grapple with
COVID-19."

Principal Investigator A/Prof. Tony Goldschlager said: "We are
pleased that Monash Health is involved in this important COVID-19
trial, especially given the extensive experience we have had with
Mesoblast's mesenchymal lineage cells."

The clinical protocol evaluating remestemcel-L in up to 300
patients in the Phase 3 trial was based on results from a pilot
study using remestemcel-L under emergency compassionate care at Mt
Sinai Hospital in New York, with 75% (nine of 12) of patients with
moderate to severe ARDS successfully taken off a ventilator and
discharged from hospital within a median of 10 days.  The Phase 3
trial is enrolling ventilator-dependent patients in intensive care
units with moderate to severe COVID-19 ARDS randomized (1:1) to
receive either two intravenous infusions of remestemcel-L three to
five days apart or placebo on top of maximal care.  The primary
endpoint is all-cause mortality within 30 days of randomization,
with the key secondary endpoint being the number of days off
mechanical ventilator support.

The trial's independent Data Safety Monitoring Board (DSMB) plans
to complete an interim analysis this month in the trial's first 90
patients randomized in the US after they have completed 30 days of
follow up.  After review of the safety and efficacy data, the DSMB
will provide a recommendation to Mesoblast on whether the trial
should proceed as planned, or stop early.

                          About Mesoblast

Mesoblast Limited (ASX:MSB; Nasdaq: MESO) is in the business of
developing allogeneic (off-the-shelf) cellular medicines.  The
Company has leveraged its proprietary mesenchymal lineage cell
therapy technology platform to establish a broad portfolio of
commercial products and late-stage product candidates.  Mesoblast
has a strong and extensive global intellectual property (IP)
portfolio with protection extending through to at least 2040 in all
major markets.  The Company's proprietary manufacturing processes
yield industrial-scale, cryopreserved, off-the-shelf, cellular
medicines.  These cell therapies, with defined pharmaceutical
release criteria, are planned to be readily available to patients
worldwide.

Mesoblast reported a net loss attributable to the owners of the
company of US$77.94 million for the year ended June 30, 2020,
compared to a net loss attributable to the owners of the company of
US$89.80 million for the year ended June 30, 2019.  As of  June 30,
2020, the Company had US$733.60 million in total assets, US$184.27
million in total liabilities, and US$549.33 million in total
equity.

PricewaterhouseCoopers, in Melbourne, Australia, the Company's
auditor since 2008, issued a "going concern" qualification in its
report dated Aug. 27, 2020, citing that the Company has suffered
recurring losses and net cash outflows from operations and other
matters that raise substantial doubt about its ability to continue
as a going concern.


MEZZ57TH LLC: Seeks to Hire Mazars USA as Accountant
----------------------------------------------------
Mezz57th LLC and its debtor-affiliates seek authority from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Mazars USA LLP as its accountants.

Services Mazars will render are:

     (a) preparing state and city income tax returns for the
Debtors and federal tax returns for JBI, which includes tax
consulting services and the following:

         a. Review tax trial balance

         b. Propose journal entries as needed

         c. Prepare Schedule C which will be included as part of
the tax return of the principal of the Debtors

     (b) auditing of the Operating Debtor's 401(k) Plan for the
year ended Dec. 31, 2019 in connection with its annual reporting
obligation under the Employee Retirement Income Security Act of
1974 (ERISA).

Mazars intends to charge an hourly rate and its fees for the 401k
audit are capped at $16,000. Mazars' prevailing hourly rates are:

     Partner         $490 - $550
     Senior Manager      $380
     Senior          $230 - $250
     Staff           $130 - $175
     Admin            $90 - $110  

Mazars does not hold or represent any interest adverse to Debtors,
their creditors or Debtors' estates, and is a disinterested person
within the meaning of §§ 101 (14) of the Bankruptcy Code.

The firm can be reached through:

     Elliot Horowitz
     Mazars USA LLP
     135 W 50th St.
     New York, NY 10020
     Phone: +1 212-812-7000

                        About Mezz57th LLC

New York-based Mezz57th LLC, a company that conducts business under
the name John Barrett, filed a Chapter 11 petition (Bankr. S.D.N.Y.
Case No. 20-11316) on May 29, 2020.  In the petition signed by John
Barrett, president and managing member, the Debtor was estimated to
have $1 million to $10 million in both assets and liabilities.
The
Hon. Sean H. Lane oversees the case. BALLON STOLL BADER & NADLER,
P.C., serves as bankruptcy counsel to the Debtor.


MKGFB INC: $218K Sale of Business Assets to Lager Approved
----------------------------------------------------------
Judge Carlota M. Bohm of the U.S. Bankruptcy Court for the Western
District of Pennsylvania authorized MKGFB, Inc.'s bidding
procedures in connection with the sale of business assets to Lager
and Ales, LLC for $217,500, subject to higher and better offers.

A hearing on the Motion was held on Aug. 31, 2020.

The salient terms of the Bidding Procedures are:

      a. In order to be eligible to participate in the sale hearing
and bid on the assets, each potential bidder other than the Buyer
must become a "Qualified Bidder" by providing to the Debtor's
counsel at least five days prior to the Hearing Date: (i) Evidence
of the financial ability to close on the purchase of the assets
provided to the counsel to the Debtor; (ii) an agreement to close
no later than the Closing Date; and (iii) a fully executed
agreement of sale marked to show any changes from the Agreement.
Notwithstanding the foregoing, a party may ask to become a
Qualified Bidder after five days prior to the Hearing Date by
providing the documentation that they meet the criteria of a
qualified bidder, no later than 9:00 a.m. on the day prior to the
Hearing Date.  The Court will ultimately have final approval on who
is a Qualified Bidder.

      b. For purposes of the requirements described, a bidder
asking to become a Qualified Bidder will provide the Debtor's
counsel with evidence that the individual or entity has the cash on
hand, a letter of credit or an irrevocable loan commitment
sufficient to pay the amount of its bid in cash at closing should
it be the Successful Bidder.  The Debtor and his counsel will keep
all such information submitted in confidence except as required by
the Court.

      c. Unless the Court orders otherwise, the Buyer and any other
Qualified Bidder(s) may participate in the sale.  In order to upset
the sale to the Buyer, a Qualified Bidder must bid at least $1,000
higher than Buyer's offer, upon terms substantially similar to
those proposed by the Buyer.  After the initial Overbid, each
successive incremental bid must be in an amount not less than
$1,000 greater than the prior bid.  At the conclusion of the sale,
the Debtor will present to the Court the Sale Order reasonably
satisfactory to the successful bidder asking to confirm the sale to
the Qualified Bidder which the Court determines in the aggregate
constitutes the Successful Bidder.  Payment by the Successful
Bidder to the Debtor of the purchase price must be made in
immediately available funds by the Closing Date.

      d. If no other parties become a Qualified Bidder other than
Buyer, the Debtor will ask that the Court approves the sale to
Buyers in accordance with the terms set forth in the Sale Motion
and the Buyer will be deemed to be the Successful Bidder.

      e. In the event of the failure by the Successful Bidder to
remit payment of the purchase price in full on the Closing Date (or
such extensions, not to exceed 30 days as the Debtor's counsel),
the Debtors' counsel will declare a default and retain the
Successful Bidder's deposit as liquidated damages for the benefit
of the Estate.  It would be without prejudice to the Debtor's right
to ask additional damages, after notice and hearing, including
damages for breach of contract, loss of bargain, failure to comply
with an Order of the Court and which may include claims for
attorney fees, costs and expenses.  The deposit paid to the
Debtor's Counsel by a Qualified Bidder that is not the Successful
Bidder will be returned to that party upon consummation of the sale
to the Successful Bidder.

                        About MKGFB Inc.

MKGFB, Inc., doing business as Full Pint Brewing Company, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Pa.
Case No. 19-24391) on Nov. 11, 2019.  The petition was signed by
Mark Kegg, part-owner.  At the time of the filing, the Debtor was
estimated to have assets of between $100,001 and $500,000 and
liabilities of the same range.  The case is assigned to Judge
Carlota M. Bohm.  Brian C. Thompson, Esq., at Thompson Law Group,
P.C., is the Debtor's legal counsel.

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


MOUNT CLEMENS: Has Until Oct. 19 to File Plan & Disclosure
----------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Michigan,
Southern Division, conducted the initial status conference for
debtor Mount Clemens Investment Group, LLC and established these
dates and deadlines:

    * Oct. 21, 2020 is the deadline for creditors who are required
by law to file claims.

    * Aug. 18, 2020 is the deadline for the debtor to file motions
and all unfiled overdue tax returns.

    * Oct. 19, 2020 is the deadline for the debtor to file a
combined plan and disclosure statement.

    * Nov. 23, 2020 is the deadline to return ballots on the plan,
as well as to file objections to final approval of the disclosure
statement and objections to confirmation of the plan.

    * Dec. 3, 2020 at 11:00 a.m., in Room 1875, 211 W. Fort Street,
Detroit, Michigan is the hearing on objections to final approval of
the disclosure statement and confirmation of the plan.

A copy of the order dated July 23, 2020, is available at
https://tinyurl.com/y6alv2nj from PacerMonitor at no charge.

                        About Mount Clemens

Mount Clemens Investment Group, LLC filed a Chapter 11 petition
(Bankr. E.D. Mich. Case No. 20-46959) on June 19, 2020.  Robert N.
Bassel, Esq. is the Debtor's Counsel.


MOUNT GROUP: Has Until Oct. 19 to File Plan & Disclosures
---------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Michigan,
Southern Division, conducted the initial status conference for
debtor Mount Group, LLC, and established these dates and
deadlines:

   * Oct. 21, 2020 is the deadline for creditors who are required
by law to file claims.

   * Aug. 18, 2020 is the deadline for the debtor to file motions
and all unfiled overdue tax returns.

   * Oct. 19, 2020 is the deadline for the debtor to file a
combined plan and disclosure statement.

   * Nov. 23, 2020 is the deadline to return ballots on the plan,
as well as to file objections to final approval of the disclosure
statement and objections to confirmation of the plan.

   * Dec. 3, 2020 at 11:00 a.m., in Room 1875, 211 W. Fort Street,
Detroit, Michigan is the hearing on objections to final approval of
the disclosure statement and confirmation of the plan.

A copy of the order dated July 23, 2020, is available at
https://tinyurl.com/y6sqykvx from PacerMonitor at no charge.

                        About Mount Group

Mount Group, LLC, is a Single Asset Real Estate (as defined in 11
U.S.C. Section 101(51B)).

The Debtor filed a Chapter 11 petition (Bankr. E.D. Mich. Case No.
20-46958) on June 19, 2020.  At the time of filing, the Debtor have
$1 million to $10 million estimated assets and $1 million to $10
million estimated liabilities.  Robert N. Bassel, Esq., is the
Debtor's Counsel.




NATIONAL BANK: Moody's Rates Add'l Tier 1 Notes 'Ba1(hyb)'
----------------------------------------------------------
Moody's Investors Service, ("Moody's") assigned a Ba1 (hyb) rating
to National Bank of Canada's (NBC) issuance of additional tier 1
(AT1) limited recourse notes.

Assignment:

Issuer: National Bank of Canada

Preferred Stock Non-cumulative, Assigned Ba1 (hyb)

RATINGS RATIONALE

The rating on the AT1 limited recourse notes is positioned three
notches below the baa1 adjusted baseline credit assessment
(adjusted BCA) of NBC, in accordance with Moody's standard
additional notching guidance for contractual non-viability
perpetual securities. The assigned rating is aligned with the
rating level at which Moody's would rate the securities to which
the note holders have recourse in the event of non-payment by NBC
of interest or principal on the notes. The standard additional
notching guidance reflects the contractual terms of the underlying
non-viability contingent capital (NVCC) preferred shares, including
their perpetual maturity, and the loss absorption through
conversion to equity at the point of non-viability. Moody's also
assumes the omission of coupons on the AT1 Limited Recourse Capital
Notes Series 1 would occur at the same time as the suspension of
dividends on NVCC preferred shares. It is Moody's view that the
LRCNs' risks are equivalent to the risks of investing in directly
issued Tier 1-qualifying Non-Viability Contingent Capital (NVCC)
preferred shares, as indicated in the Office of the Superintendent
of Financial Institutions' Ruling regarding Limited Recourse
Capital Notes.

NBC's dominant position in commercial banking and strong second
place share of market in retail banking in Québec are the primary
credit strengths supporting its high ratings. The stability of the
recurring earnings power of NBC's regional retail franchise is, in
Moody's view, highly unlikely to be challenged. That being said,
NBC's reported asset base (CAD322 billion as of 31 July 2020) and
national deposit share (roughly 5%) are small relative to the other
large Canadian banks whose operations are more national in scale.
NBC is the Canadian bank most reliant upon inherently less stable
capital markets earnings, which generated 31% of total earnings
(excluding Corporate) for year-end 2019. In Moody's assessment, the
Canadian economy (Government of Canada, Aaa stable) and the Quebec
economy (Province of Quebec, Aa2 stable) where NBC operates
primarily, will contract in 2020 as a result of the coronavirus
outbreak, which will likely have a negative impact on NBC's asset
quality and profitability.

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

The ratings could be upgraded if the bank further reduced its
relatively low exposure to Canadian consumer debt or significantly
reduced its reliance upon capital markets earnings. The ratings
could be downgraded if the bank significantly increased its
reliance upon capital markets earnings, increased exposure to
Canadian consumer auto and credit card debt as a percentage of
total Canadian consumer loans or experienced risk management and
governance failures that result in increased earnings volatility.

The principal methodology used in this rating was Banks Methodology
published in November 2019.


NEFFGEN FAMILY: Proposed Sale of All Assets Denied
--------------------------------------------------
The U.S. Bankruptcy Court for the District of South Carolina denied
Neffgen Family Stores, LLC's sale of substantially all assets.

A telephonic hearing on the Sale Motion was held on Aug. 27, 2020.


The Debtor sought to liquidate all assets with very little notice
to the creditors and insufficient information in the notice for the
creditors to determine whether the sale can be successfully
accomplished.  Cooperation from the landlords, which contradicts
prior consent orders, is integral to the terms of the proposed sale
and most of the landlords are unwilling.  The record does not
include evidence from which the Court can find the proposed process
is the best way to proceed and will realize the best benefit for
creditors.  

Thus, the Court held that the Debtor has not shown a sound business
justification exists for conducting the liquidation as proposed in
the Sale Motion.  Further, the Debtor failed to demonstrate that an
emergency justifies the pre-confirmation sale on an expedited basis
considering the leases were rejected as of June 1, 2020, and the
Debtor agreed to previously vacate and turnover various premises in
prior consent and settlement orders.  Overall, the Debtor failed to
present a viable sale and meet its burden of proof for such relief
on an expedited basis.

                  About Neffgen Family Stores

Neffgen Family Stores, LLC, is a seller of home goods with various
locations in upstate South Carolina.

Neffgen Family Stores sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.S.C. Case No. 20-00571) on Feb. 1, 2020.
At the time of the filing, the Debtor was estimated to have assets
of between $500,000 and $1 million and liabilities of between $1
million and $10 million.  Judge Helen E. Burris oversees the case.
The Debtor is represented by The Cooper Law Firm.



NEONODE INC: Faces Purported Class Action Lawsuit in Delaware
-------------------------------------------------------------
Management of Neonode Inc. received notification that the Company
and its Board of Directors had been served with a purported class
action lawsuit (C.A. No. 2020-0701-AGB) in the Delaware Court of
Chancery for breach of fiduciary duty in connection with disclosure
of information concerning Proposals 5 and 6 at the 2020 Annual
Meeting of Stockholders to be held on Sept. 29, 2020.  These
proposals for shareholder approval relate to a private placement of
common stock and preferred stock by the Company on Aug. 5, 2020 in
which two directors and the chief executive officer of the Company
participated.

The Company believes the lawsuit is without merit.

Management remains focused on the operation, development and growth
of the Company.

                          About Neonode

Neonode Inc. (NASDAQ:NEON) -- http://www.neonode.com/-- is a
publicly traded company, headquartered in Stockholm, Sweden and
established in 2001.  The company provides advanced optical sensing
solutions for touch, gesture control, and remote sensing. Building
on experience acquired during years of advanced optical R&D and
technology licensing, Neonode's technology is currently deployed in
more than 75 million products and the company holds more than 120
patents worldwide.  Neonode's customer base includes companies in
the consumer electronics, office equipment, medical, avionics, and
automotive industries.

Neonode recorded a net loss attributable to the Company of $5.30
million for the year ended Dec. 31, 2019, compared to a net loss
attributable to the Company of $3.06 million for the year ended
Dec. 31, 2018.  As of June 30, 2020, the Company had $5.59 million
in total assets, $4.64 million in total liabilities, and $946,000
in total stockholders' equity.


NEOVASC INC: Shareholders Re-Elect 6 Directors at Annual Meeting
----------------------------------------------------------------
Neovasc Inc. reports the results of the votes on matters considered
at its Annual General Meeting of Shareholders held on Sept. 3, 2020
in Vancouver, B.C.

At the Meeting, the shareholders of the Company re-elected board
members Steven Rubin, Paul Geyer, Doug Janzen, Norman Radow, Alexei
Marko and Fred Colen to serve in office until the next annual
meeting or until their successors are duly elected or appointed.

At the Meeting, the Shareholders also approved the Company's share
unit plan (78.00% of votes cast in favour), the Company's previous
grants of share units (77.78% of votes cast in favour) and
re-appointed Grant Thornton LLP, Chartered Accountants as auditors
of the Company.

                         About Neovasc Inc.

Neovasc -- http://www.neovasc.com/-- is a specialty medical device
company that develops, manufactures and markets products for the
rapidly growing cardiovascular marketplace.  Its products include
the Reducer, for the treatment of refractory angina, which is not
currently commercially available in the United States (2 U.S.
patients have been treated under Compassionate Use) and has been
commercially available in Europe since 2015, and Tiara, for the
transcatheter treatment of mitral valve disease, which is currently
under clinical investigation in the United States, Canada, Israel
and Europe.

Neovasc recorded a net loss of $35.13 million for the year ended
Dec. 31, 2019, compared to a net loss of $107.98 million for the
year ended Dec. 31, 2018.  As at Dec. 31, 2019, the Company had
$10.10 million in total assets, $24.55 million in total
liabilities, and a total deficit of $14.44 million.

Grant Thornton LLP, in Vancouver, Canada, the Company's auditor
since 2002, issued a "going concern" qualification in its report
dated March 30, 2020 citing that the Company incurred a
comprehensive loss of $33,618,494 during the year ended Dec. 31,
2019, and as of that date, the Company's liabilities exceeded its
assets by $14,445,765.  These conditions, along with other matters,
raise substantial doubt about the Company's ability to continue as
a going concern.


NET ELEMENT: Board Approves Grants of Equity Awards
---------------------------------------------------
The Compensation Committee of the Board of Directors of Net
Element, Inc., as part of the 2019 incentive compensation, approved
and authorized grants of the following equity awards pursuant to
the Company's 2013 Equity Incentive Compensation Plan, as amended:

   (i) 27,000 shares of the Company common stock, vesting
       immediately on the grant date, to Steven Wolberg, the
       chief legal officer of the Company; and

  (ii) 10,000 shares of the Company common stock, vesting
       immediately on the grant date, to Jefferey Ginsberg, the
       chief financial officer of the Company.

In addition, on Aug. 28, 2020, the Committee, as part of the 2019
incentive compensation, approved and authorized grants of the
following equity awards outside of the Plan and subject to and
contingent upon the Company shareholders' approval for purposes of
compliance with the Nasdaq Rule 5635(c):

   (i) 119,361 restricted shares of the Company common stock,
       vesting immediately on the grant date, to Oleg Firer, the
       chief executive officer of the Company;

  (ii) 12,287 restricted shares of the Company common stock,
       vesting immediately on the grant date, to Steven Wolberg,
       the chief legal officer of the Company; and

(iii) 4,824 restricted shares of the Company common stock,
       vesting immediately on the grant date, to Jefferey
       Ginsberg, the chief financial officer of the Company.

Such restricted shares common stock of the Company will be not
issued and will be deemed forfeited if such shareholders' approval
is not obtained until March 31, 2021.

If such shareholders' approval is obtained until March 31, 2021,
such restricted shares of common stock of the Company would be
issuable to each of Mr. Firer, Mr. Wolberg and Mr. Ginsberg under
an exemption from the registration requirements of the Securities
Act of 1933, as amended, in reliance upon Section 4(a)(2) of the
Securities Act.

                       About Net Element

Headquartered in North Miami Beach, Florida, Net Element, Inc.
(NASDAQ: NETE) -- http://www.NetElement.com/-- operates a
payments-as-a-service transactional and value-added services
platform for small to medium enterprise ("SME") in the U.S. and
selected emerging markets. In the U.S. it aims to grow
transactional revenue by innovating SME productivity services using
blockchain technology solutions and Aptito, its cloud-based,
restaurant and retail point-of-sale solution. Internationally, Net
Element's strategy is to leverage its omni-channel platform to
deliver flexible offerings to emerging markets with diverse
banking, regulatory and demographic conditions.

Net Element recorded a net loss attributable to the company's
stockholders of $6.46 million for the year ended Dec. 31, 2019,
compared to a net loss attributable to the company's stockholders
of $4.94 million for the year ended Dec. 31, 2018.  As of June 30,
2020, the Company had $21.68 million in total assets, $19.09
million in total liabilities, and $2.59 million in total
stockholders' equity.

Daszkal Bolton LLP, in Fort Lauderdale, Florida, the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated March 30, 2020 citing that the Company has sustained
recurring losses from operations and has working capital and
accumulated deficits that raise substantial doubt about its ability
to continue as a going concern.


NET ELEMENT: Posts $325K Net Loss in Second Quarter
---------------------------------------------------
Net Element, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
attributable to the company's stockholders of $324,690 on $13.72
million of total revenues for the three months ended June 30, 2020,
compared to a net loss attributable to the company's stockholders
of $1.54 million on $16.48 million of total revenues for the three
months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss attributable to the company's stockholders of $1.69 million on
$29.55 million of total revenues compared to a net loss
attributable to the company's stockholders of $2.66 million on
$31.53 million of total revenues for the same period a year ago.

As of June 30, 2020, the Company had $21.68 million in total
assets, $19.09 million in total liabilities, and $2.59 million in
total stockholders' equity.

Operating activities used approximately $0.3 million of cash for
the six months ended June 30, 2020 as compared to approximately
$600,000 of cash used for the six months ended June 30, 2019.

Investing activities used approximately $0.4 million in cash for
the six months ended June 30, 2020 as compared to approximately
$1.7 million used in investing activities for the six months ended
June 30, 2019.  The decrease in cash used in investing activities
of approximately $1.3 million was primarily due to a decrease of
approximately $0.9 million in client acquisition costs and a
decrease of approximately $0.4 million in changes in other assets
relating to the right-of-use asset relating to the premises
occupied by the Company.

Financing activities provided approximately $0.9 million in cash
for the six months ended June 30, 2020 as compared to approximately
$1.5 million of cash provided by financing activities for the six
months ended June 30, 2019.  Cash provided by financing activities
for the six months ended June 30, 2020 was primarily the result of
proceeds received from the Small Business Administration.

Net Element said, "The continuing spread of the novel coronavirus
pandemic ("COVID-19") is currently impacting countries,
communities, supply chains and markets, global financial markets,
as well as, the largest industry group serviced by our Company. The
Company cannot predict, at this time, whether COVID-19 will
continue to have a material impact on our future financial
condition and results of operations due to understaffing in the
service sector and the decrease in revenues and profits,
particularly restaurants, and any possible future government
ordinances that may further restrict restaurant and other service
or retail sectors operations.

"During March 2020, our Company evaluated its liquidity position,
future operating plans, and its labor force, which included a
reduction in the labor force and compensation to executives and
other employees, in order to maintain current payment processing
functions, capabilities, and continued customer service to its
merchants.  We are also seeking sources of capital to pay our
contractual obligations as they come due, in light of these
uncertain times.  Management believes that its operating strategy
will provide the opportunity for us to continue as a going concern
as long as we are able to obtain additional financing. At this
time, due to our continuing losses from operations, negative
working capital, and the COVID-19 pandemic, we cannot predict the
impact of these conditions on our ability to obtain financing
necessary for the Company to fund its future working capital
requirements.  Our Company has also decided to explore strategic
alternatives and potential options for its business, including sale
of the Company or certain assets, licensing of technology,
spin-offs, or a business combination.  There can be no assurance,
at this time, regarding the eventual outcome of our planned
strategic alternatives.  In most respects, it is still too early in
the COVID-19 pandemic to be able to quantify or qualify the
longer-term ramifications on our merchant processing business, our
merchants, our planned strategic alternatives to enhance current
shareholder value, our current investors, and/or future potential
investors."

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

https://www.sec.gov/Archives/edgar/data/1499961/000143774920017845/nete20200630_10q.htm

                       About Net Element

Headquartered in North Miami Beach, Florida, Net Element, Inc.
(NASDAQ: NETE) -- http://www.NetElement.com/-- operates a
payments-as-a-service transactional and value-added services
platform for small to medium enterprise ("SME") in the U.S. and
selected emerging markets. In the U.S. it aims to grow
transactional revenue by innovating SME productivity services using
blockchain technology solutions and Aptito, its cloud-based,
restaurant and retail point-of-sale solution. Internationally, Net
Element's strategy is to leverage its omni-channel platform to
deliver flexible offerings to emerging markets with diverse
banking, regulatory and demographic conditions.

Net Element recorded a net loss attributable to the company's
stockholders of $6.46 million for the year ended Dec. 31, 2019,
compared to a net loss attributable to the company's stockholders
of $4.94 million for the year ended Dec. 31, 2018.

Daszkal Bolton LLP, in Fort Lauderdale, Florida, the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated March 30, 2020 citing that the Company has sustained
recurring losses from operations and has working capital and
accumulated deficits that raise substantial doubt about its ability
to continue as a going concern.


NETWORKBUILDER LLC: Creditors to Get Monthly Installments in Plan
-----------------------------------------------------------------
Networkbuilder LLC filed with the U.S. Bankruptcy Court for the
Northern District of Texas, Fort Worth Division, a Disclosure
Statement dated July 23, 2020.

Class 1 Secured claim of Crowley IS will receive a monthly payment
of $300 from October 1, 2020 to October 1, 2024 with 12% interest.

Class 2 Secured claim of Tarrant County will receive a monthly
payment of $250 from October 1, 2020 to October 1, 2024 with 12%
interest.

Class 3 Secured claim of The Rama Fund LLC assigned to DRI Mortgage
Opportunity Fund, L.P. will receive a monthly payment of $1,307.94
from October 1, 2020 to September 1, 2040 with 4% interest.

General unsecured claims are not secured by property of the estate
and are not entitled to priority under Sec. 507(a) of the Code.  No
unsecured claims were filed.

As to the Class 4 sole equity security holder Bertha Cordoba, after
the debtor accumulates sufficient cash to pay 4 months of payments
to the creditors as set forth in the Plan, the Debtor may begin
distribution of earnings to Bertha Cordoba in a monthly amount that
equals earnings minus monthly payments to creditors.

Payments and distributions under the Plan will be funded by the
commissions and earnings for marketing and sales services to third
parties.

A full-text copy of the disclosure statement dated July 23, 2020,
is available at https://tinyurl.com/y27lruz7 from PacerMonitor at
no charge.

The Debtor is represented by:

     Alice Bower, Esq.
     Law Office Of Alice Bower
     6421 Camp Bowie Blvd., Suite 300
     Fort Worth, TX 76116
     Phone: 817-737-5436
     Email: bknotice@alicebower.com

                  About Networkbuilder LLC

Based in Fort Worth, Texas, Networkbuilder LLC filed a petition
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
19-44550) on Nov 4, 2019, listing under $1 million in both assets
and liabilities. The Law Office Of Alice Bower represents the
Debtor as counsel.


NJ UNIVERSITY HOSPITAL: Fitch Affirms BB Issuer Default Rating
--------------------------------------------------------------
Fitch Ratings has affirmed the 'BB-' Issuer Default Rating (IDR)
for University Hospital (UH) and affirmed at 'BB-' the revenue bond
rating on the following New Jersey Health Care Facilities Financing
Authority bonds issued on behalf of UH:

  -- $254,975,000 revenue and refunding bonds, University Hospital
Issue series 2015A.

The Rating Outlook is Stable.

SECURITY

General revenues of UH, a lockbox on unrestricted state
appropriations, and a debt service reserve fund. There is no
mortgage.

ANALYTICAL CONCLUSION

The 'BB-' rating reflects UH's very thin net leverage profile,
driven largely by UH's pension liability, with cash to adjusted
debt below 15%. Even without inclusion of the pension liability, UH
has a weak leverage profile and limited financial flexibility. UH
has historically produced negative operating EBITDA margins, with a
yearly state appropriation enabling UH to produce very thin EBITDA
margins. EBITDA margins have ranged from 2.1% to 6.3% over the last
five years. The weaker performance reflects UH's challenging payor
mix, with Medicaid and self-pay combining for approximately 50% of
UH's gross payor mix.

The 'BB-' rating also takes into account language in the 2012
Restructuring Act that established UH, in which the state
recognized the essentiality of the services UH provides and the
need to fund those services. The Act states that the state funding
provided to UH shall be sufficient to maintain the level of
community services provided on (July 1, 2013) and to maintain UH as
an acute care facility and trauma center. Although the level of
funding is not sufficient to maintain an investment-grade financial
profile, Fitch believes it supports the entity at a level that
adequately mitigates default risk and UH's current 'b' quality
financial profile. This support includes the state's statutory
financial commitment to UH, including currently funding UH's yearly
pension contribution, and UH's essential roles as the safety net
hospital for Newark, NJ, the Level I trauma center for Northern New
Jersey, and the teaching hospital for the Rutgers School of
Biomedical and Health Sciences.

Unaudited FY20 (June 30 year-end) results show UH's performance
largely stable year over year, as state funding offset operating
losses. Federal stimulus funds and additional state funds beyond
the yearly appropriation helped offset the effect of the
coronavirus as expenses increased and volumes dropped significantly
in the last quarter of the fiscal year. UH has no major projects
underway, and capital spending needs are expected to remain modest
over the two years. Overall, UH's financial profile will likely
remain stable, reflecting Fitch's expectation that the pension
liability will neither increase nor decrease materially enough to
affect the rating. A new CEO, Dr. Shereef Elnahal, started at UH in
mid-July 2019, and there have been other changes to senior
management since then. Over the next few years, the management team
will continue moving forward on implementing its strategic plan,
which includes emphasizing UH's essentiality to Newark and the
larger northern New Jersey region, building on its core service
lines such as trauma and neo-natal care, and expanding service
lines, such as geriatric care.

The coronavirus outbreak and related government containment
measures have created an uncertain environment for the entire
healthcare sector in the near term. While UH's financial
performance through the most recently available data (unaudited
year end June 30, 2020 statements) have shown some, albeit not
material, impairment largely due to stimulus funding, additional
changes in revenue and cost profiles will continue to occur.
Fitch's ratings are forward-looking in nature, and Fitch will
monitor developments in the sector as a result of the virus
outbreak, as it relates to severity and duration, and incorporate
revised expectations for future performance and assessment of key
risks.

In determining the level of NPL to include in UH's financial
profile, Fitch considers GASB 68 treatment of the university's
share of the state cost-sharing multi-employer plan. GASB 68
generally assigns NPL where the funding burden resides. Fitch also
considered state law that applies to funding the statewide
multi-employer plan and past state practices to assess whether UH's
burden is likely to be relieved or reduced through direct state
funding.

KEY RATING DRIVERS

Revenue Defensibility: 'bb'

Essential Provider in Challenged Service Area

UH's payor mix, with a very high combined level of Medicaid and
self-pay (50% in FY20), is consistent with a weak revenue
defensibility assessment. The payor mix represents the demographics
of UH's service area, Newark NJ, which has a low median income and
a high rate of poverty. Offsetting the weaker payor mix is UH's 75%
market share in Newark and the essentiality of the services UH
provides. UH currently has one of the highest all payor case mix
indices in the state at 1.7, and the high acuity services that it
provides, in addition to the trauma services, include a Level III
neonatal intensive care unit, the largest liver transplant program
in the state, and a stroke center.

Operating Risk: 'b'

Very Thin Operating Performance

The weak operating risk assessment reflects ongoing operating
losses at UH and UH's reliance on state appropriations to produce
positive but very thin EBITDA margins. Unaudited FY20 results show
UH producing a 6.3% EBITDA, with UH receiving approximately $145
million for its annual appropriation and recognizing approximately
$32 million in federal CARES Act funding. Fitch expects UH's FY21
financial performance to remain largely consistent with the FY20
performance, with UH's yearly appropriation remaining stable.
Capital spending from cash flow is expected to remain modest over
the next two years, with other capital spending supported by grants
or philanthropy.

Financial Profile: 'b'

Little Financial Flexibility in a Moderate Stress Scenario

The weak financial profile assessment reflects UH's very thin
adjusted leverage metrics and limited financial cushion to handle
even a moderate stress scenario. The largest driver of the weak
financial profile is UH's pension liability, which Fitch includes
in UH's adjusted leverage metrics.

ASYMMETRIC ADDITIONAL RISK CONSIDERATIONS

No asymmetric risk considerations were applied in the rating
determination.

RATING SENSITIVITIES

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

  -- A material improvement in UH's adjusted leverage metrics, with
cash to adjusted debt exceeding 50%, and improvement to UH's
underlying operating performance, such that EBITDA margins are
approximately 10%.

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

  -- A decline in unrestricted state appropriations or a weakening
in cash flow such that UH's unrestricted liquidity falls below $50
million.

CREDIT PROFILE

UH is a component unit and instrumentality of the State of New
Jersey and a body corporate and politic exercising public and
essential government functions necessary for the welfare and health
of the state. UH operates a medical center in downtown Newark on a
63-acre campus that it shares with Rutgers New Jersey Medical
School and the Rutgers School of Dental Medicine. UH has 519
licensed beds, an active medical staff of more than 500 physicians,
and more than 3,400 employees. Operating revenues in FY20
(unaudited) totaled approximately $592 million (excluding the state
appropriations).

In 2013, UH became a stand-alone hospital, as part of the 2012
Restructuring Act that restructured University of Medicine &
Dentistry of New Jersey (UMDNJ). UH had served the local Newark
community for over 100 years prior to joining with UMDNJ and
evolved over time to become a Level I Trauma Center and teaching
hospital for the region and the state. Eight of UH's 13 board
members are appointed by the governor, with the remaining five
members serving ex officio, including the Dean of New Jersey
Medical School, the Dean of New Jersey Dental School, the President
of Rutgers, The State University, and the Chancellor of the School
of Biomedical and Health Sciences of Rutgers University, all of
which highlights UH's ties to the state.

Language in the Restructuring Act law specifies that state funding
be provided to enable UH to continue the level of community
services provided to the local Newark population prior to 2012 and
that UH be maintained as a Level 1 trauma center and teaching
hospital. Currently, no major changes are expected to UH's funding
or to the services agreement that it has in place, including with
Rutgers University.

With the 2015 debt issuance, a lockbox structure was put in place
as an additional security feature. All unrestricted state
appropriations flow through the lockbox, with the funds for debt
service payments set aside. Only after the lockbox provisions have
been satisfied are the appropriations released to UH for
operations. Under the lockbox provisions, the debt service payments
accrue over the first three months of each six-month period (with
one-third of the semiannual interest and one-sixth of the yearly
principal held for the first three months). This allows for enough
funds to be set aside for debt service payments and provides needed
cash flow to UH for operations. A sufficiency certification is
issued every six months attesting that debt payments have been
received by the Trustee. Should there be a payment failure, a draw
on the debt service reserve fund, or yearly coverage by the lockbox
falls below 2x, 100% of the unrestricted state appropriations will
be intercepted until the deficiency is remedied. Fitch notes that
the lockbox does not improve UH's financial ability to pay debt
service but provides an extra layer of protection for bondholders,
especially given the six-month sufficiency certifications. The flow
of state payments of the annual appropriations, which occurs
generally on a monthly basis, has been steady.

FINANCIAL PROFILE

ASYMMETRIC ADDITIONAL RISK CONSIDERATIONS

There were no additional considerations. All of UH's long term debt
is fixed.

In addition to the sources of information identified in Fitch's
applicable criteria specified, this action was informed by
information from Lumesis.

ESG CONSIDERATIONS

University Hospital (NJ): Governance Structure: 4

Except for the matters discussed, the highest level of ESG credit
relevance, if present, is a score of 3 - ESG issues are credit
neutral or have only a minimal credit impact on the entity, either
due to their nature or the way in which they are being managed by
the entity.


NOVELIS INC: Moody's Affirms B1 CFR, Outlook Stable
---------------------------------------------------
Moody's Investors Service affirmed the ratings of Novelis Inc.
including the B1 Corporate Family Rating (CFR) and the B1-PD
Probability of Default Rating. The B2 senior unsecured ratings for
Novelis Corporation were also affirmed. The Speculative Grade
Liquidity Rating for Novelis Inc. was upgraded to SGL-1 from SGL-2.
The outlook is stable

"The rating affirmation reflects Novelis' strong position in
markets served, particularly packaging and ground transportation as
well as the global breadth of the company's operations, which
position Novelis well for global economic recovery going forward.
While metrics will be somewhat stretched in the company's fiscal
2021, improving trends will be evident throughout the year and the
company's excellent liquidity position supports the rating" said
Carol Cowan, Senior Vice President and lead analyst for Novelis.

Affirmations:

Issuer: Novelis Corporation

Gtd. Senior Unsecured Regular Bond/Debenture, Affirmed B2 (LGD5)

Issuer: Novelis Inc.

Corporate Family Rating, Affirmed B1

Probability of Default Rating, Affirmed B1-PD

Upgrades:

Issuer: Novelis Inc.

Speculative Grade Liquidity Rating, Upgraded to SGL-1 from SGL-2

Outlook Actions:

Issuer: Novelis Corporation

Outlook, Remains Stable

Issuer: Novelis Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Novelis Inc.'s B1 CFR reflects the company's large scale and
significant market position in a number of end markets including
packaging, where it enjoys a leading market share, automotive,
specialties, and aerospace (the latter through the acquisition of
Aleris). The acquisition of Aleris International Inc. (Aleris)
($2.8 billion debt financed, closed in April 2020) brings further
strategic benefits from a business profile, customer base and
operational perspective notwithstanding asset sale requirements for
Aleris' Duffel (Belgium rolling mill) and Lewisport (Kentucky
rolling mill) facilities. The CFR also considers the broad
geographic footprint with operations, including those of Aleris, in
North and South America, Europe and Asia.

Novelis evidenced a strong performance in fiscal 2020 (year ended
March 31, 2020) with Moody's adjusted EBITDA generation of $1.5
billion and adjusted debt/EBITDA of 4.4x. While this represents an
increase over the 2019 leverage metric of 3.8x, it is largely
attributable to funding of some of the debt for the acquisition of
Aleris prior to closing of the acquisition. Aleris also showed good
advancement in EBITDA growth in its 2019 fiscal year, generating
$368 million in adjusted EBITDA. Pro forma for the acquisition,
leverage, as measured by the debt/EBITDA ratio at March 31, 2020,
would have been approximately 3.5x, providing some absorption for
the $2.8 billion debt financed acquisition.

With the onset and spread of the coronavirus Novelis' first quarter
results (through June 30, 2020) were materially impacted as all
segments experienced reduced shipments and facilities were
temporarily idled for worker safety or due to state and government
shut down requirements globally. This was particularly impactful on
automotive shipments, which provide significant value-added
revenues, as automotive production in the US was idled between
approximately mid-March and mid-May. Similar idling occurred in
Europe. However, market dynamics in the packaging sector, which
accounted for roughly 55% of legacy Novelis' revenues in 2020
remained fairly resilient, helping to mitigate the demand
destruction on other market segments. With the resumption of
automotive production and slowly improving trends in other markets,
the company's first quarter performance represents the trough of
negative earnings impact and performance is expected to gradually
improve over the balance of its fiscal 2021 year and in 2022.
Although recovery in the aerospace industry will be more prolonged,
sales of aluminum sheet and plate to this industry represent a
small proportion of the overall Novelis profile post the
acquisition of Aleris.

The rapid spread of the coronavirus outbreak, deteriorating global
economic outlook, low oil prices, and high asset price volatility
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.

While Novelis has taken a number of steps to conserve cash
including cost reduction programs and reduction in capital
expenditures among others and focus on conservation of liquidity,
metrics in 2021 will be stretched for the rating given the demand
destruction in the company's first quarter to June 30, 2020
performance. However, with the resumption of automotive production,
continued strength in the packaging segment and construction
segment, the company is expected to evidence a slow but improving
trend line for the balance of fiscal 2021 and further strengthening
in fiscal 2022. Assuming an estimated 20% - 30% drop in EBITDA in
2021 (pro-forma estimate with Aleris through March 31, 2020 of
approximately $1.75 billion) gross leverage, as measured by the
debt/EBITDA ratio (including Moody's standard adjustments for
pensions and leases) would evidence a peak range between 5.2x and
5.9x and on an unadjusted basis would range between 4.3x and 4.9x
with adjusted leverage expected to improve to less than 5x in 2022.
The company's solid cash position and expectations that it will
remain above $1 billion provides some mitigation to this spike in
leverage as markets recover. Additionally, it is anticipated that
proceeds from the sale of Duffel and Lewisport will be applied to
debt reduction.

Novelis' CFR is supported by its solid business footprint in a
number of industries and its strong liquidity position, which
included cash balances of $1.8 billion at June 30, 2020 (including
cash at discontinued operations). Netting $500 million of cash
(viewed as excess cash) against adjusted debt would result in a net
leverage ratio of approximately 4x.

The stable outlook anticipates that Novelis will continue to
exhibit improving earnings and cash flow generation over the
balance of its fiscal 2021 into 2022. The outlook also anticipates
that the company will continue its disciplined focus on costs,
liquidity and capital expenditures in line with earnings and cash
flow expectations in this uncertain environment and continue to
maintain a cash position in excess of $900 million.

The SGL-1 Speculative Grade Liquidity Rating assumes that Novelis
will maintain excellent liquidity over the next four quarters.
Novelis' liquidity position is supported by its $1.8 billion cash
position at June 30, 2020 and a $1.5 billion senior secured
asset-based revolving credit facility (ABL) maturing in April 2024
(unrated) subject to certain springing requirements concerning
timing of repayment of the term loan and other debt facilities.
Availability under the ABL was $308 million at June 30, 2020. At
any time availability under the ABL is less than the greater of (a)
$115 million or (b) 10% of the lesser of the facility size or the
borrowing base, the company will be required to maintain a minimum
fixed charge coverage of at least 1.25x. Availability is viewed as
remaining sufficient such that this will not be tested.

Novelis and or its subsidiaries also have a $1.1 billion unsecured
short-term loan facility used to provide funding for the Aleris
acquisition. The facility has been amended to extend the maturity
date to April 2022 from April 2021.

The company also has a $1.7 billion secured term loan (unrated)
maturing in June 2022 and a $773 million incremental term loan
maturing in January 2025. The term loan facilities have a covenant
restricting senior secured net leverage to no more than 3.5:1.

The B2 rating on Novelis Corporation's guaranteed senior unsecured
notes reflects their effective subordination to the significant
amount of secured debt under the term loans, the ABL and priority
payables.

As a producer of flat-rolled aluminum products, Novelis faces a
number of ESG risks, particularly on the environmental aspect with
respect to air emissions, wastewater discharges, site remediation
to name a few. The company is subject to many environmental laws
and regulations in the regions in which it operates. However,
Novelis is a leading recycler of aluminum, which is less energy
intensive in the rolling process than the production of primary
aluminum. In 2019, approximately 61% of the company's raw material
input was recycled aluminum and the company recycled in excess of
70 billion UBC's. Additionally, working with its automotive
customers, the company, through its closed-loop recycling process,
collects aluminum scrap metal from the automotive manufacturing
process for reuse. The company has long been focused on safety and
supports community projects in its regions of operations.

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

The ratings could be upgraded should the company demonstrate the
ability to sustain EBIT/interest above 4x, debt/EBITDA below 4.25x
and (operating cash flow less dividends)/debt of at least 20%.

The ratings could be downgraded should volume and margin declines
be sustained and improving trends in performance and debt
protection metrics not be evidenced over the next several quarters.
Additionally, a significant contraction in liquidity, including
availability under the ABL would adversely impact the rating.

Quantitatively, ratings could be downgraded if leverage as measured
by the debt/EBITDA ratio does not evidence improving trends and is
expected to be sustained above 5x and EBIT/interest is expected to
be sustained below 2x or free cash flow is negative.

Headquartered in Atlanta, Georgia, Novelis is the world's largest
producer of aluminum rolled products. The company operates through
four regional segments, North America, Europe, Asia and South
America. While Novelis sells into a number of end markets, the
company currently ships a meaningful level to the can sheet market,
although sales to the automotive market are increasing as a
percentage of sales. The acquisition of Aleris has expanded
Novelis' footprint in automotive, specialties (including building
and construction) and aerospace. Novelis generated approximately
$10.7 billion in revenues for the twelve months ended June 30,
2020.


NTS W. USA: Hires Stretto as Administrative Advisor
---------------------------------------------------
NTS W. USA Corp., seeks authority from the U.S. Bankruptcy Court
for the Southern District of New York to employ Stretto, as
administrative advisor to the Debtor.

NTS W. USA requires Stretto to:

   a. assist with, among other things, claims management and
      reconciliation, plan solicitation, balloting,
      disbursements, and tabulation of votes, and prepare any
      related reports, as required in support of confirmation of
      a chapter 11 plan, and in connection with such services,
      process requests for documents from parties in interest,
      including, if applicable, brokerage firms, bank back-
      offices and institutional holders;

   b. prepare an official ballot certification and, if necessary,
      testify in support of the ballot tabulation results;

   c. assist with the preparation of the Debtor's schedules of
      assets and liabilities and statement of financial affairs
      and gather data in conjunction therewith;

   d. provide a confidential data room, if requested;

   e. manage and coordinate any distributions pursuant to a
      chapter 11 plan; and

   f. provide such other processing, solicitation, balloting and
      other administrative services described in the Engagement
      Agreement, but not included in the Section 156(c)
      application, as may be requested from time to time by the
      Debtor, the Court or the Office of the Clerk of the U.S.
      States Bankruptcy Court for the Southern District of New
      York (the "Clerk").

Stretto will be paid at these hourly rates:

     Director of Securities                $230
     Solicitation Associate                $209
     COO and Executive VP                No charge
     Director/Managing Director          $192 to $230
     Associate/Senior Associate           $65 to $182
     Analyst                              $30 to $60

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

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

Stretto can be reached at:

     Travis Vandell
     STRETTO
     410 Exchange, Ste. 100
     Irvine, CA 92602
     Tel: (714) 716-1872

                     About NTS W. USA Corp.

NTS W. USA Corp., based in Central Valley, NY, filed a Chapter 11
petition (Bankr. S.D.N.Y. Case No. 20-35769) on July 22, 2020.

In the petition signed by CRO Brian K. Ryniker, the Debtor was
estimated to have $1 million to $10 million in assets and $10
million to $50 million in liabilities.

The Hon. Cecelia G. Morris presides over the case.  

ARENT FOX LLP, serves as bankruptcy counsel to the Debtor.
Stretto, is the administrative advisor.



O'LINN SECURITY: Sept. 22 Plan Confirmation Hearing Set
-------------------------------------------------------
On July 14, 2020, the U.S. Bankruptcy Court for the Central
District of California held a hearing to consider the adequacy of
information contained in the Third Amended Disclosure Statement
filed by Debtor O'Linn Security Incorporated.

On July 23, 2020, Judge Scott C. Clarkson approved the Third
Amended Disclosure Statement and ordered that:

   * Aug. 25, 2020 is the deadline for persons and entities to
return their Ballots to Debtor's counsel accepting or rejecting the
Plan.

   * Sept. 8, 2020 is the deadline for the Debtor’s counsel to
tabulate the Ballots and file a ballot summary together with the
ballots.

   * Aug. 25, 2020 is the deadline to file and to serve any
objections to confirmation.

   * Sept. 8, 2020 is the deadline for the Debtor to file a
Confirmation Brief and any reply to the Confirmation Brief must be
filed on or before September 15, 2020.

   * Sept. 22, 2020, at 1:30 a.m. is the hearing on confirmation of
Debtor's proposed Third Amended Plan.

A full-text copy of the order dated July 23, 2020, is available at
https://tinyurl.com/yyhzz7ro from PacerMonitor at no charge.

Attorneys for the Debtor:

        THE FOX LAW CORPORATION, INC.
        Steven R. Fox
        17835 Ventura Blvd., Suite 306
        Encino, CA 91316
        Tel: (818) 774-3545
        Fax: (818) 774-3707
        E-mail: srfox@foxlaw.com

                      About O'Linn Security

O'Linn Security Incorporated, a security firm that provides
services in the palm Springs area and greater Coachella Valley, in
California, sought Chapter 11 protection (Bankr. C.D. Cal. Case
No.19-17085) on Aug. 13, 2019, estimating both assets and
liabilities of less than $1 million.  The case is assigned to Judge
Scott C. Clarkson.  Steven R. Fox, Esq., and W. Sloan Youkstetter,
Esq., at The Fox Law Corporation, Inc., serve as the Debtor's
counsel.


OMNIQ CORP: Unit Starts Deployment of AI-based SeeDOT Systems
-------------------------------------------------------------
OMNIQ Corp. reports that its image-processing division HTS has
begun deploying SeeDOT systems, OMNIQ's solution for automating
vehicle monitoring at weigh and safety stations, for an order
received from a Southern U.S. state.  The SeeDOT systems, which
will replace old equipment, are powered by OMNIQ's proprietary
AI-based, deep-learning neural network algorithm.  Three of 14
SeeDOT systems comprising the order have now been successfully
completed, with the installation of new sensors, illumination
units, and AI-based algorithm software.

OMNIQ's SeeDOT systems automatically monitor commercial motor
vehicles (CMV) entering and exiting controlled areas, such as
weigh-in-motion stations along highways, ports of entry and border
crossings, secure parking facilities for trucking, and other
sensitive installations.  This cutting-edge solution provides an
automated and accurate means to capture, collect, and read
Department of Transportation (DOT) numbers on the cabs of CMVs for
vehicle and owner identification, pre-screening, inspection, and
enforcement/compliance monitoring.  In addition to DOT numbers and
images, SeeDOT systems also capture license plate numbers and
images, as well as overview images of the vehicles.

"As the need for accuracy and automation is growing, the
installation of SeeDOT systems at three weigh stations in the state
has resulted in dramatically improved performance," said Shai
Lustgarten, president and CEO of OMNIQ.  "Our SeeNN neural network
engine drives the efficient and accurate retrieval of relevant
information from state and federal vehicle databases, allowing
state agencies and enforcement officers to quickly access
inspection and safety records, license compliance, HazMat
registration, freight paperwork and overweight permits, among
others.  Importantly, the real-time identification of commercial
vehicles allows state officers to focus their attention on
high-risk vehicles, while allowing others to cross the station
without the need to stop, enabling faster flow of traffic, reducing
wait times, and improving productivity and safety."

Using sensors, advanced video analytics, and OMNIQ's SeeNN neural
network engine, SeeDOT systems extract relevant data, which are
then used to determine, based on a vehicle's records and weight, if
a vehicle is flagged for inspection by state highway officers or
signaled to return to the highway after passing registration,
inspection records, and compliance tests.  This method replaces
random checks by dispatching only high-risk vehicles to the
checkpoint.

DOT numbers are printed in various sizes and qualities, creating
major challenges to read the information under varying conditions
during day and night.  To overcome these challenges, advanced image
processing techniques and specialized hardware are needed to
provide high-quality readings in a great variety of formats and
colors.  OMNIQ's SeeNN engine has been tested on tens of thousands
of truck images, validating their accuracy in reading license plate
and DOT numbers.  Sensors used in these systems are capable of
handling CMVs traveling at up to 50 miles per hour without
degradation in performance.

                        About OMNIQ Corp.

Headquartered in Salt Lake City, Utah, OMNIQ Corp. (OTCQB: OMQS) --
http://www.omniq.com/-- provides computerized and machine vision
image processing solutions that use patented and proprietary AI
technology to deliver data collection, real time surveillance and
monitoring for supply chain management, homeland security, public
safety, traffic & parking management and access control
applications.  The technology and services provided by the Company
help clients move people, assets and data safely and securely
through airports, warehouses, schools, national borders, and many
other applications and environments.

Omniq reported a net loss attributable to common stockholders of
$5.31 million for the year ended Dec. 31, 2019, compared to a net
loss attributable to common stockholders of $5.41 million for the
year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$41.33 million in total assets, $42.05 million in total
liabilities, and a total stockholders' deficit of $725,000.

Haynie & Company, in Salt Lake City, Utah, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated March 30, 2020, citing that the Company has a deficit in
stockholders' equity, and has sustained recurring losses from
operations.  This raises substantial doubt about the Company's
ability to continue as a going concern.


PALM BEACH BRAIN: Exclusivity Periods Extended Thru Nov. 6
----------------------------------------------------------
Judge Mindy A. Mora the U.S. Bankruptcy Court for the Southern
District of Florida, West Palm Beach Division, extended Palm Beach
Brain & Spine, LLC and its affiliates' exclusive right to file a
plan of reorganization through and including November 6, 2020.  If
the Debtor files a plan of reorganization on or before the date,
then it will continue to have the exclusive right to obtain
acceptances of any such filed plan through and including January 5,
2021.

No other party is allowed to file a Plan during this time, Judge
Mora said.

In its motion, the Debtor sought to extend the exclusive periods to
file a plan of reorganization by 90 days through and including
December 6, 2020, and to solicit acceptances to the plan by 60
days, to February 4, 2021, saying the requested extension will
permit the Debtors to move forward in an orderly, efficient, and
cost-effective manner to maximize the value of the Debtors' assets.


Due to Covid-19, when the Debtors' computer system crashed, their
IT manager was delayed in restoring the data and additional time is
required to verify all of the restored data. The restored data is
necessary to prepare projections and receivable reports necessary
for the preparation of the plan.

The Debtors said their cases have had many moving parts and many
creditors. On March 31, 2020, the Midtown Outpatient Surgery
Center, LLC was sold and also the office condominium where Palm
Beach Brain & Spine operated.

The Debtors' current operations consist of collecting outstanding
Accounts Receivable and unsold Letters of Protection as well as
ensuring that any funds received under the sold Letters of
Protection are distributed to the factors. The counsel for the
Debtors intend to work with the factors to negotiate a joint
resolution of issues and would like additional time for these
discussions.

This is the Debtors' fifth motion to extend exclusivity periods,
with the current deadline slated to expire September 7, 2020.  

               About Palm Beach Brain & Spine

Palm Beach Brain & Spine -- http://www.pbbsneuro.com/-- is a
medical practice providing neurosurgery, minimally invasive spine
surgery, and treatment for cancer of the brain and spine.

Palm Beach Brain & Spine and two affiliates, Midtown Outpatient
Surgery Center, LLC, and Midtown Anesthesia Group, LLC, filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Lead Case No. 19-20831) on Aug. 15, 2019.

The petitions were signed by Dr. Amos O. Dare, manager.
Palm Beach Brain disclosed $13,412,202 in assets and $2,685,278 in
liabilities. Midtown Outpatient disclosed $6,857,558 in assets and
$2,920,846 in liabilities while Midtown Anesthesia listed
$5,081,861 in assets and under $50,000 in liabilities.

Dana L. Kaplan, Esq. and Craig I. Kelley, Esq., at Kelley Fulton &
Kaplan, P.L. is the Debtors' counsel.

The U.S. Trustee has not appointed an official committee of
unsecured creditors in the Debtors' bankruptcy cases.

On July 16, 2020, the Debtor asked the Court to authorize the
Supplement to Asset Purchase Agreement (APA) dated Feb.21, 2020 in
connection with the sale of excluded tangible assets to East
Atlantic Specialty Management Group.

A copy of the APA is available at https://tinyurl.com/ycddh2ng from
PacerMonitor.com free of charge.


PAPER STORE: $22M Cash Sale of All Assets to TPS Approved
---------------------------------------------------------
Judge Christopher J. Panos of the U.S. Bankruptcy Court for the
District of Massachusetts authorized The Paper Store, LLC and TPS
Holdings, LLC to sell substantially all assets to TPS Holdings,
LLC.

As a result of the Auction, the Buyer modified and improved its
original Purchase Agreement as follows:  

     (a) the portion of the consideration constituting the cash
purchase price was increased from $17.5 million to $22 million;  

     (b) the Purchased Assets were broadened to include the amounts
in the depositary accounts of the Debtors as of the Closing Date,
provided that the Purchased Assets will not include (x) $500,000
that will be reserved from such accounts by the Debtors to pay a
dividend to unsecured creditors in full and final settlement of the
limited objection of the Official Unsecured Creditors' Committee
("Unsecured Creditors' Payment"), and (y) budgeted amounts in the
categories set forth in the cash collateral budget approved in the
case;  

     (c) John Anderson, Thomas Anderson, James Anderson, Robert
Anderson, Laura Carolan, and Margaret Lavoie, together with any
other members of the Anderson Family and their spouses and
offspring, agreed to waive any and all distributions on their
claims, and on any claims of any nature of Founder Investerco,
Inc., against the Debtors;  

     (d) the Buyer agreed to waive the potential downward
adjustment to the purchase price that might have arisen as a result
of the "Inventory Adjustment";

     (e) the $22 million cash purchase price will be indefeasibly
and irrevocably paid to the Administrative Agent in full
satisfaction of all claims, including deficiency claims, of the
Administrative Agent or the Prepetition Secured Lenders arising
under the Prepetition Credit Agreement, and the Administrative
Agent will release its liens and security interests in any assets
of the bankruptcy estates; and

     (f) the Administrative Agent, on behalf of itself and the
Prepetition Secured Lenders, the Buyer, and the Debtors will enter
into a mutual release of claims, excluding any claims arising under
the Purchase Agreement.

The auction was held on Aug. 27, 2020.  The Sale Hearing was held
on Sept. 1, 2020

The Purchase Agreement and all other ancillary documents and all of
the terms and conditions of the Purchase Agreement and such other
ancillary documents, are approved in all respects.

At the Closing, in consideration for the transfer of the Purchased
Assets by the Debtors to the Buyer, the Buyer will irrevocably
transfer to the Administrative Agent, for the benefit of the
Debtors the cash consideration to be paid pursuant to the Purchase
Agreement in the amount of $22 million pursuant to instructions
provided by the Administrative Agent.  

In connection with the payment by the Buyer of such cash
consideration, the following actions are authorized and directed:

     (a) The Buyer, on behalf of the Debtors will irrevocably
transfer $22 million to the Administrative Agent for payment and
application by the Administrative Agent pursuant to the terms of
the Prepetition Credit Agreement, Agreement Among Lenders and other
Loan Documents.  Upon such transfer to, and receipt of such funds
by, the Administrative Agent, (x) all claims of the Administrative
Agent and the Prepetition Secured Lenders against the Debtors and
their estates will be deemed fully paid, satisfied and discharged
in full; (y) all liens and security interests securing such claims
will be deemed automatically discharged; and (z) the Administrative
Agent and the Secured Lenders will have no further secured claim,
deficiency claim, unsecured claim, or any other claim of any type
or nature against the Debtors or their estates.

     (b) All claims of any nature against the Debtors held by, or
in favor of the Anderson Family will be deemed waived and
released.

     (c) The Debtors, the Buyer, the Anderson Family, the
Administrative Agent, on behalf of itself and the Prepetition
Secured Lenders, and the Debtors will exchange mutual releases.

     (d) The Debtors will reserve from their depository accounts an
amount equal to the Unsecured Creditors’ Payment which, subject
to further order of the Court, will be paid to unsecured creditors
(for the avoidance of doubt, such unsecured creditors will not
include the Anderson Family or the Prepetition Secured Lenders).  


     (e) The Official Committee of Unsecured Creditors will file a
stipulation of dismissal, with prejudice, with respect to that
certain adversary proceeding styled Complaint to Determine the
Extent, Validity, and Priority of Prepetition Liens.

     (f) The Debtors and Official Committee of Unsecured Creditors
will have agreed and acknowledged that the period to bring a
Challenge is terminated and the stipulations regarding the
Prepetition Indebtedness, Prepetition Liens and Prepetition
Collateral are final and binding on the Debtors, the Official
Committee of Unsecured Creditors, and all other parties in
interest.  

     (g) The Debtors will transfer to the Buyer $3 million from the
balance of funds as of the Closing Date contained in the Debtors’
depository accounts, and will reserve the remainder of the balance
of such depository accounts for the payment of budgeted amounts in
the categories described in the cash collateral budget approved in
the case, plus the Unsecured Creditors' Payment.

A certified copy of the Sale Order may be filed with any
appropriate clerk and/or recorded with any appropriate recorder to
act to cancel any of the Interests of record in the Purchased
Assets and to resolve any title issues with respect to the
Purchased Assets.

The status of any Assumption Objections timely filed by a
counterparty to an Assumed Contract will be heard at the Status
Conference.  

All of the Debtors' leases will be designated as Deferred Leases
within the meaning of the Purchase Agreement.  The Buyer will be
responsible for paying the Deferred Lease Amounts during the
Deferred Designation Period in accordance with the Purchase
Agreement and the Sale Order.  For any Deferred Lease that is not
assumed and assigned or rejected before the expiration of the
Deferred Designation Period, the Deferred Lease will be deemed
rejected as of the expiration of the Deferred Designation Period
without further order of the Court.

Pursuant to the terms of the Purchase Agreement, the Debtor is
selling the right to use its name to the Buyer.  Accordingly,
immediately upon the successful Closing of the Sale, it is
authorized to change its corporate name and the caption of these
chapter 11 cases.  

SSG Advisors LLC acted as the Debtors' investment banker in
connection with the Sale, and is entitled to the Sale Fee set forth
in its engagement agreement and retention documents as approved by
the Court.  The Sale Fee will be paid at the time of Closing by the
Debtors from the funds available in the Debtors' depository
accounts.

A copy of the Agreement is available at
https://tinyurl.com/y6ahofhn from PacerMonitor.com free of charge.

                      About The Paper Store
   
The Paper Store, LLC -- http://www.thepaperstore.com/-- is a
family owned and 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.  The
Debtors are a proud Hallmark greeting cards partner.

The Paper Store, LLC (Bankr. D. Mass. Case No. 20-40743), as the
Lead Debtor, and its affiliate TPS Holdings, LLC (Bankr. D. Mass.
Case No. 20-40745) sought Chapter 11 protection on July 14, 2020.

In the petitions signed by CRO Don Van der Wiel, the Paper Store
was estimated to have assets in the range of $10 million to $50
million, and $50 million to $100 million in debt.

Judge Christopher J. Panos is assigned to the case.

The Debtors tapped Paul J. Ricotta, Esq., Kevin J. Walsh, Esq., and
Timothy J. McKeon, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and
Popeo, P.C. as counsel.

G2 Capital Advisors serves as the Debtors' Restructuring Advisor,
SSG Capital Advisors as their Investment Banker, and Verdolno &
Lowet, P.C. as their Accountant, and Donlin, Recano & Co., Inc. as
their claims & noticing agent.


PHOENIX PRODUCTS: Has Until Sept. 14 to File Plan & Disclosure
--------------------------------------------------------------
Judge Gregory R. Schaaf has entered an order within which Debtor
Phoenix Products, Inc. may file its plan and disclosure statement
is extended up to and including Sept. 14, 2020 and may solicit
acceptances of its plan is extended up to and including Nov. 13,
2020.

A copy of the order dated July 23, 2020, is available at
https://tinyurl.com/yyrxr2h6 from PacerMonitor.com at no charge.

The Debtor is represented by:

            DELCOTTO LAW GROUP PLLC
            Dean A. Langdon, Esq.
            200 North Upper Street
            Lexington, Kentucky 40507
            Telephone: (859) 231-5800
            Facsimile: (859) 281-1179
            E-mail: dlangdon@dlgfirm.com

                    About Phoenix Products

Phoenix Products, Inc. -- https://acstuff.com/ -- provides
components and Technical Data Packages (TDP) for the U.S.
Government. It has significant, relevant experience in the
machining, fabrication, and assembly of Helicopter Main Rotor Blade
Shipping and Storage Containers (SSCs), Engine and Propulsion
Systems Containers, Aircraft Flight Worthy Components, and Ground
Support Equipment (GSE), including Missile SSCs.  Its customer base
includes the Department of Defense, Defense Logistics Agency,
Lockheed Martin, Sikorsky, Rolls-Royce, and other OEMs.

Phoenix Products sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Ky. Case No. 20-60370) on March 18,
2020.  The petition was signed by Peggy Wilson, Debtor's chief
executive officer. At the time of the filing, Debtor was estimated
to have assets of between $500,000 and $1 million and liabilities
of between $1 million and $10 million.  Judge Gregory R. Schaaf
oversees the case.  Delcotto Law Group, PLLC is the Debtor's legal
counsel.


PRE-PAID LEGAL: Moody's Affirms B2 CFR & Cuts Secured Rating to B2
------------------------------------------------------------------
Moody's Investors Service affirmed Pre-paid Legal Services, Inc's
B2 Corporate Family Rating (CFR), B2-PD Probability of Default
Rating (PDR), and the Caa1 rating for the company's second lien
debt. Moody's also downgraded the company's senior secured first
lien credit facilities rating to B2 from B1. This action follows
the issuance of $135 million of incremental first lien term loan,
which increases the total amount of senior secured first lien debt
of the company. Proceeds from the issuance, in addition to cash on
hand, will be used to repay most of the company's $180 million of
second lien term loan, which will eliminate the loss absorption
benefit that was provided by the structurally junior second lien
debt. The outlook is unchanged at stable.

Affirmations:

Issuer: Pre-Paid Legal Services, Inc.

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

Senior Secured 2nd Lien Bank Credit Facility, Affirmed Caa1 (LGD6)

Downgrades:

Issuer: Pre-Paid Legal Services, Inc.

Senior Secured 1st Lien Bank Credit Facility, Downgraded to B2
(LGD3) from B1 (LGD3)

RATINGS RATIONALE

LegalShield's B2 CFR reflects: 1) its high leverage with Moody's
adjusted debt-to-EBITDA of 6.8x for the trailing twelve months
ended June 30, 2020; 2) aggressive financial policies given its
private equity ownership as evidenced by the debt financed dividend
in 2019 and debt funded acquisitions; and 3) a relatively modest
revenue base of approximately $500 million. The rating is supported
by: 1) a predictable subscription based revenue stream from a large
membership base and a business model that is less vulnerable to a
deteriorating economic environment; 2) its expectations for
continued modest growth in memberships and revenues as a result of
the company's marketing and retention strategies; 3) a diversified
sales channel mix, including business solutions, network, and
consumer direct; and, 4) a track record of solid free cash flow
generation that has enabled moderate voluntary debt repayments.

The stable outlook reflects its expectation that leverage will
decline to below 6.0x over the next 12 to 18 months driven by
earnings growth. Its outlook also takes into account its
expectation of premium in force to be stable with churn rates
remaining at historical levels. Further, its outlook is based on
the expectation of no large debt funded distribution payments or a
large acquisition that could re-lever the company.

Overall, Moody's views this transaction as a credit positive given
the slight deleveraging and expected savings on cash interest
costs. Pro forma for the term loan add-on, Moody's adjusted
debt-to-EBITDA is about 6.8x for the trailing twelve months ended
June 30, 2020. Post this transaction the company will have an all-
first lien capital structure. Moody's expects LegalShield to
continue to generate solid free cash flow, with free cash flow as a
percentage of debt maintained at above 6% over the next year, which
is in-line with its B2 CFR rating level and a supporting factor for
its credit profile. Provided the company refrains from a debt
funded acquisition or a dividend recapitalization, Moody's
continues to expect leverage to decline to the mid- 5.0x over the
next 12 to 18 months driven by earnings growth and free cash flow
generation. The company's premium in force has been stable over the
past few years and churn rate is also at historical levels. Moody's
expects liquidity to remain solid over the next 12-18 months with
the $50 million revolver remaining largely undrawn.

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

The ratings could be upgraded if revenue and memberships grow
solidly over a multi-year period; the company exercises
conservative financial policies with respect to shareholder
distributions; and legal and regulatory risks remain manageable.
Additionally, an upgrade would require a material improvement in
financial strength metrics, including, adjusted debt-to-EBITDA
sustained below 4.5x and free cash flow-to-debt in the high single
digits.

The ratings could be downgraded if memberships and revenues
decline, resulting in deteriorating operating performance or
liquidity and stress on key financial strength metrics, including
debt-to-EBITDA, free cash flow-to-debt, or EBITA-to-interest
coverage. Specifically, debt-to-EBITDA sustained above 6.0x,
EBITA-to-interest sustained below 1.5x, or a material deterioration
in free cash flow would cause negative rating pressure. An
acceleration of aggressive financial policies, including increases
in leverage to fund dividend payments, or legal or regulatory
developments that have a material adverse effect on the company's
business model or financial position, could also pressure the
ratings.

LegalShield, headquartered in Ada, Oklahoma, provides
subscription-based legal insurance and identity theft protection
("IDT") solutions to businesses and individuals through an
outsources distribution and service model. LegalShield is majority
owned by Stone Point Capital, with MidOcean Partners holding a
minority stake. The company generated revenue of $502 million for
the trailing twelve months ended June 30, 2020.

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


PRECIPIO INC: Incurs $2.2 Million Net Loss in Second Quarter
------------------------------------------------------------
Precipio, Inc., filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q disclosing a net loss of $2.23
million on $1.31 million of net sales for the three months ended
June 30, 2020, compared to a net loss of $5.91 million on $942,000
of net sales for the three months ended June 30, 2019.

For the six months ended June 30, 2020, the Company reported a net
loss of $5.44 million on $2.52 million of net sales compared to a
net loss of $7.57 million on $1.65 million of net sales for the
same period last year.

As of June 30, 2020, the Company had $19.03 million in total
assets, $6.41 million in total liabilities, and $12.63 million in
total stockholders' equity.

The Company has incurred substantial operating losses and has used
cash in its operating activities for the past several years. As of
June 30, 2020, the Company had negative working capital of $2.7
million and net cash used in operating activities of $3.6 million.
The Company said its ability to continue as a going concern over
the next twelve months from the date of issuance of these condensed
consolidated financial statements in this Quarterly Report on Form
10-Q (Aug. 13, 2020) is dependent upon a combination of achieving
its business plan, including generating additional revenue and
avoiding potential business disruption due to the novel coronavirus
pandemic, and raising additional financing to meet its debt
obligations and paying liabilities arising from normal business
operations when they come due.

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

https://www.sec.gov/Archives/edgar/data/1043961/000155837020010522/prpo-20200630x10q.htm

                       About Precipio

Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com/-- is a cancer diagnostics
company providing diagnostic products and services to the oncology
market.  The Company has developed a platform designed to eradicate
misdiagnoses by harnessing the intellect, expertise and technology
developed within academic institutions and delivering quality
diagnostic information to physicians and their patients worldwide.
Precipio operates a cancer diagnostic laboratory located in New
Haven, Connecticut and has partnered with the Yale School of
Medicine.

Precipio, Inc., reported a net loss of $13.24 million for the year
ended Dec. 31, 2019, compared to a net loss of $15.69 million for
the year ended Dec. 31, 2018.

Marcum LLP, in Hartford, CT, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated March
27, 2020 citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


PRECIPIO INC: To Discuss its COVID-19 Progress and Future Plans
---------------------------------------------------------------
Precipio, Inc. will be hosting a shareholder call to address
questions related to the company's COVID-19 strategy.  The call
will take place on Wednesday, September 9th at 5:00 p.m. EST. Ilan
Danieli, Precipio's CEO, will address questions sent in advance.
Shareholders may submit their questions up until 5PM on Sept. 7,
2020 by email to investors@precipiodx.com.

The questions addressed will be related to the company's COVID-19
initiative, and will include questions current status and plans
moving forward.

The conference call may be accessed by calling 844-695-5519
(international callers dial 1-412-902-6760).  All callers should
ask for the Precipio Inc. conference call.  Participants may also
pre-register for the conference call by clicking here and will
receive a calendar invite and a direct dial-in number, bypassing
the operator.

A replay of the call will be available approximately 24 hours after
the call and may be accessed via the Investors page on Precipio's
website, http://www.precipiodx.com/investors.html.

                        About Precipio

Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com/-- is a cancer diagnostics
company providing diagnostic products and services to the oncology
market.  The Company has developed a platform designed to eradicate
misdiagnoses by harnessing the intellect, expertise and technology
developed within academic institutions and delivering quality
diagnostic information to physicians and their patients worldwide.
Precipio operates a cancer diagnostic laboratory located in New
Haven, Connecticut and has partnered with the Yale School of
Medicine.

Precipio, Inc., reported a net loss of $13.24 million for the year
ended Dec. 31, 2019, compared to a net loss of $15.69 million for
the year ended Dec. 31, 2018.  As of March 31, 2020, the Company
had $18.99 million in total assets, $7.71 million in total
liabilities, and $11.28 million in total stockholders' equity.

Marcum LLP, in Hartford, CT, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated March
27, 2020 citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


PREMIERE JEWELLERY: Trustee's Sept. 24 Tanya & PJT Assets Auction
-----------------------------------------------------------------
Judge James L. Garrity, Jr. of the U.S. Bankruptcy Court for the
Southern District of New York authorized the bidding procedures
proposed by Marjorie Kaufman, the trustee appointed in the Chapter
11 cases of Tanya Creations, LLC and PJT, LLC, affiliates of
Premiere Jewellery, Inc., in connection with the sale of all the
assets of Tanya and PJT to Unique Designs, Inc. for $6,016,001,
subject to overbid.

A hearing on the Motion was held on Aug. 26, 2020.

Pursuant to the terms of the APA, Unique will act as the Stalking
Horse Bidder at the Auction for the Transferred Assets with the
right to receive a break-up fee of approximately $180,480 (or 3% of
the cash component of the Purchase Price) and reimbursement in an
amount not to exceed $100,000 under the terms set forth in the APA.
The Bidding Protections will be paid from the first proceeds of an
Alternate Transaction, including the Sale, or as otherwise set
forth in the APA.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Sept. 22, 2020 at 4:00 p.m. (ET)

     b. Initial Bid: A Bid for the Transferred Assets will not be
less than $6,396,481 (the sum of the Stalking Horse Offer
($6,016,001) plus the Bidding Protections ($280,480) plus $100,000
in an overbid).

     c. Deposit: 10% of the Offer

     d. Auction: The Auction, if required, will be held at the
offices of Klestadt Winters Jureller Southard & Stevens, LLP, 200
West 41st Street, 17th Floor, New York, New York 10018, or at such
alternative location or such other electronic medium as the Trustee
may determine, after consultation with the Consultation Parties,
and after providing notice to the Notice Parties.  The Auction will
commence on Sept. 24, 2020 at 10:00 a.m. (ET) or as soon thereafter
as practicable.  

     e. Bid Increments: $100,000

     f. Sale Hearing: Oct. 6, 2020 at 2:00 p.m. (ET)

     g. Sale Objection Deadline: Sept. 30, 2020 at 4:00 p.m. (ET)

     h. Closing: Oct. 10, 2020

     i. Any secured creditor holding an allowed secured claim
against the Sellers will have the right to credit bid such claims.

The Debtors are authorized and directed to pay the Bidding
Protections to the extent incurred and solely in the event of the
consummation of an Alternate Transaction from the first proceeds of
such transaction, or as otherwise set forth in the APA, without
further order of the Court.

The Bidding Procedures Notice is approved.  No later than three
business days after entry of the Bidding Procedures Order, the
Trustee will serve a copy of the Bidding Procedures Order, the Sale
Motion, the Bidding Procedures Notice and the Potential Assigned
Contract Notice upon the Notice Parties.

The Potential Assigned Contracts Notice is approved.  Within three
business days after entry of this Order, the Trustee will file the
Potential Assigned Contracts Notice with the Court and serve the
Assigned Contracts Notice on the Notice Parties, including each
applicable Counterparty.  The Contract Objection Deadline is Sept.
30, 2020 at 4:00 p.m. (ET).  The Adequate Assurance Deadline is
Sept. 24, 2020 at 4:00 p.m. (ET).

The Trustee is authorized to perform all respective pre-closing
obligations under the Stalking Horse APA.  The Break-Up Fee, and
the provisions of the Stalking Horse APA relating thereto, are
approved.  

The Order will become effective immediately upon its entry.

A copy of the Bidding Procedures is available at
https://tinyurl.com/y5ogu4p8 from PacerMonitor.com free of charge.

                    About Premiere Jewellery

Premiere Jewellery, Inc. and its affiliates design, sell, and
distribute fashion jewelry serving the private label and branded
needs of the retail industry.

On June 25, 2020, Premiere Jewellery and its affiliates
concurrently filed voluntary petitions for relief under Chapter 11
of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 20-11484).
The petitions were signed by Howard A. Moser, chief restructuring
officer.  At the time of the filing, Premiere Jewellery disclosed
estimated assets of $10 million to $50 million and estimated
liabilities of the same range.

Judge James L. Garrity oversees the cases.

Jeffrey A. Wurst, Esq., at Armstrong Teasdale LLP, represents the
Debtors as legal counsel.

On July 17, 2020, the court approved the U.S. trustee's appointment
of Marjorie E. Kaufman as Debtors' Chapter 11 trustee.  Ms. Kaufman
has tapped Klestadt Winters Jureller Southard & Stevens, LLP as her
legal counsel, Getzler Henrich & Associates LLC as financial
advisor, and DaHui Lawyers as special counsel.



REMINGTON OUTDOOR: Committee Hires Baker Donelson as Counsel
------------------------------------------------------------
The Official Committee of Unsecured Creditors of Remington Outdoor
Company, Inc., and its debtor-affiliates, seeks authorization from
the U.S. Bankruptcy Court for the Northern District of Alabama to
retain Baker Donelson Bearman Caldwell & Berkowitz PC as its
counsel.

The professional services that Baker Donelson is to render are:

     (a) assist, advise and represent the Committee in its
consultations with the Debtors regarding the administration of the
Chapter 11 Cases;

     (b) assist, advise and represent the Committee in analyzing
the Debtors' assets and liabilities, investigating the extent and
validity of liens and participating in and reviewing any proposed
asset sales, any asset dispositions, and financing arrangements,
cash collateral stipulations or proceedings;

     (c) assist, advise and represent the Committee in
investigating the acts, conduct, assets, liabilities and financial
condition of the Debtors, the Debtors' operations and the
desirability of the continuance of any portion of those operations,
and any other matters relevant to the Chapter 11 Cases or the
formulation of a plan;

     (d) assist, advise and represent the Committee in its
participation of the negotiation, formulation and drafting of a
plan of liquidation or reorganization;

     (e) assist the Committee on the issues concerning the
appointment of a trustee or examiner under Bankruptcy Code section
1104;

     (f) assist, advise and represent the Committee in
understanding its powers and duties under the Bankruptcy Code, the
Bankruptcy Rules and the Local Rules and in performing other
services as are in the interests of those represented by the
Committee;

     (g) assist, advise and represent the Committee in the
evaluation of claims on any litigation matters, including
fraudulent transfer and avoidance actions; and

     (h) provide such other services to the Committee that may be
necessary in the Chapter 11 Cases.

Baker Donelson's hourly billing rates:

     Partners/Of Counsel  - $450-$580
     Associates           - $310-315
     Paralegals           - $175-$195

Baker Donelson represents no other entity in the Chapter 11 Cases,
is disinterested as that term is defined in 11 U.S.C. Sec. 101(14),
and represents or holds no interest adverse to the interest of the
Debtors' estates with respect to the matters on which it is to be
employed.

The firm can be reached through:

     Matthew M. Cahill, Esq.
     Baker Donelson Bearman Caldwell &
     Berkowitz PC
     Shipt Tower
     420 20th Street North
     Suite 1400
     Birmingham, AL 35203
     Tel: 205-328-0480
     Fax: 205-322-8007

                     About Remington Outdoor

Remington Outdoor Company, Inc. and its affiliates are
manufacturers of firearms, ammunition and related products for
commercial, military, and law enforcement customers throughout the
world. They operate seven manufacturing facilities located across
the United States. The companies' principal headquarters are
located in Huntsville, Alabama.

Remington Outdoor Company and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ala. Lead Case
No. 20-81688) on July 27, 2020. At the time of the filing, Debtors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Judge Clifton R. Jessup Jr. oversees the cases.

The Debtors tapped O'Melveny & Myers LLP as their bankruptcy
counsel, Burr & Forman LLP as local counsel, M-III Advisory
Partners LP as financial advisor, Ducera Partners LLC as investment
banker, and Prime Clerk LLC as notice, claims and balloting agent.


The U.S. Bankruptcy Administrator for the Northern District of
Alabama appointed a committee of unsecured creditors on August 6,
2020. The committee is represented by Fox Rothschild, LLP and Baker
Donelson Bearman Caldwell & Berkowitz, PC.


REMINGTON OUTDOOR: Committee Taps Fox Rothschild as Counsel
-----------------------------------------------------------
The Official Committee of Unsecured Creditors of Remington Outdoor
Company, Inc., and its debtor-affiliates, seeks authorization from
the U.S. Bankruptcy Court for the Northern District of Alabama to
retain Fox Rothschild, LLP as its counsel.

The professional services that Fox Rothschild is to render are:

     (a) assist, advise and represent the Committee in its
consultations with the Debtors regarding the administration of the
Chapter 11 Cases;

     (b) assist, advise and represent the Committee in analyzing
the Debtors' assets and liabilities, investigating the extent and
validity of liens and participating in and reviewing any proposed
asset sales, any asset dispositions, and financing arrangements,
cash collateral stipulations or proceedings;

     (c) assist, advise and represent the Committee in
investigating the acts, conduct, assets, liabilities and financial
condition of the Debtors, the Debtors' operations and the
desirability of the continuance of any portion of those operations,
and any other matters relevant to the Chapter 11 Cases or the
formulation of a plan;

     (d) assist, advise and represent the Committee in its
participation of the negotiation, formulation and drafting of a
plan of liquidation or reorganization;

     (e) assist the Committee on the issues concerning the
appointment of a trustee or examiner under Bankruptcy Code section
1104;

     (f) assist, advise and represent the Committee in
understanding its powers and duties under the Bankruptcy Code, the
Bankruptcy Rules and the Local Rules and in performing other
services as are in the interests of those represented by the
Committee;

     (g) assist, advise and represent the Committee in the
evaluation of claims on any litigation matters, including
fraudulent transfer and avoidance actions; and

     (h) provide such other services to the Committee that may be
necessary in the Chapter 11 Cases.

Fox Rothschild's normal hourly rates for attorneys range from
$240-$1,450. Hourly rates for paralegals range from $110-$425.
However, Fox Rothschild has agreed to represent the Committee at a
maximum blended hourly rate of $600.

Fox Rothschild represents no other entity in the Chapter 11 Cases,
is disinterested as that term is defined in 11 U.S.C. Sec. 101(14),
and represents or holds no interest adverse to the interest of the
Debtors' estates with respect to the matters on which it is to be
employed.

The firm can be reached through:

     Michael A. Sweet, Esq.
     Fox Rothschild, LLP
     345 California St., Ste. 2200
     San Francisco, CA 94104
     Tel: 415-364-5540
     Fax: 415-391-4436

                     About Remington Outdoor

Remington Outdoor Company, Inc. and its affiliates are
manufacturers of firearms, ammunition and related products for
commercial, military, and law enforcement customers throughout the
world. They operate seven manufacturing facilities located across
the United States. The companies' principal headquarters are
located in Huntsville, Alabama.

Remington Outdoor Company and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ala. Lead Case
No. 20-81688) on July 27, 2020. At the time of the filing, Debtors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Judge Clifton R. Jessup Jr. oversees the cases.

The Debtors tapped O'Melveny & Myers LLP as their bankruptcy
counsel, Burr & Forman LLP as local counsel, M-III Advisory
Partners LP as financial advisor, Ducera Partners LLC as investment
banker, and Prime Clerk LLC as notice, claims and balloting agent.


The U.S. Bankruptcy Administrator for the Northern District of
Alabama appointed a committee of unsecured creditors on August 6,
2020. The committee is represented by Fox Rothschild, LLP and Baker
Donelson Bearman Caldwell & Berkowitz, PC.


RGN-DENVER XVI: Case Summary & Unsecured Creditor
-------------------------------------------------
Debtor: RGN-Denver XVI, LLC
        3000 Kellway Drive
        Suite 140
        Carrollton, TX 75006

Business Description: RGN-Denver XVI is primarily engaged in
                      renting and leasing real estate properties.

Chapter 11 Petition Date: September 3, 2020

Court: United States Bankruptcy Court
       District of Delaware

Case No.: 20-12074

Debtor's Counsel: Ian J. Bambrick, Esq.
                  FAEGRE DRINKER BIDDLE & REATH LLP
                  222 Delaware Avenue, Suite 1410
                  Wilmington, Delaware 19801
                  Tel: (302) 467-4200
                  Email: Ian.Bambrick@faegredrinker.com

Debtor's
Financial
Advisor:          ALIXPARTNERS

Debtor's
Restructuring
Advisor:          DUFF & PHELPS, LLC

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James S. Feltman, responsible officer.

The Debtor listed 2301 Blake Street Investors LLC as its sole
unsecured creditor holding a claim of $27,299.

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

https://www.pacermonitor.com/view/FVLDEXA/RGN-Denver_XVI_LLC__debke-20-12074__0001.0.pdf?mcid=tGE4TAMA


RGN-LOS ANGELES: Case Summary & Unsecured Creditor
--------------------------------------------------
Debtor: RGN-Los Angeles XXV, LLC
        3000 Kellway Drive
        Suite 140
        Carrollton, TX 75006

Business Description: RGN-Los Angeles XXV is a lessor of real
estate.

Chapter 11 Petition Date: September 3, 2020

Court: United States Bankruptcy Court
       District of Delaware

Case No.: 20-12075

Judge: Hon. Brendan Linehan Shannon

Debtor's Counsel: Ian J. Bambrick, Esq.
                  FAEGRE DRINKER BIDDLE & REATH LLP
                  222 Delaware Avenue, Suite 1410
                  Wilmington, Delaware 19801
                  Tel: (302) 467-4200
                  Email: Ian.Bambrick@faegredrinker.com

Debtor's
Financial
Advisor:          ALIXPARTNERS

Debtor's
Restructuring
Advisor:          DUFF & PHELPS, LLC

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James S. Feltman, responsible officer.

The Debtor listed CSHV Center Drive LLC as its sole unsecured
creditor holding a claim of $331,637.

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

https://www.pacermonitor.com/view/F43QXGA/RGN-Denver_XVI_LLC__debke-20-12075__0001.0.pdf?mcid=tGE4TAMA


RGN-NEW YORK XXXIX: Case Summary & Unsecured Creditor
-----------------------------------------------------
Debtor: RGN-New York XXXIX, LLC
        3000 Kellway Drive
        Suite 140
        Carrollton, TX 75006

Business Description: RGN-New York XXXIX, LLC is primarily engaged
                      in renting and leasing real estate
                      properties.

Chapter 11 Petition Date: September 3, 2020

Court: United States Bankruptcy Court
       District of Delaware

Case No.: 20-12076

Judge: Hon. Brendan Linehan Shannon

Debtor's Counsel: Ian J. Bambrick, Esq.
                  FAEGRE DRINKER BIDDLE & REATH LLP
                  222 Delaware Avenue, Suite 1410
                  Wilmington, Delaware 19801
                  Tel: (302) 467-4200
                  Email: Ian.Bambrick@faegredrinker.com

Debtor's
Financial
Advisor:          ALIXPARTNERS

Debtor's
Restructuring
Advisor:          DUFF & PHELPS, LLC

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James S. Feltman, responsible officer.

The Debtor listed BRE 1740 Broadway LLC as its sole unsecured
creditor holding a claim of $315,761.

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

https://www.pacermonitor.com/view/KHAWZCQ/RGN-New_York_XXXIX_LLC__debke-20-12076__0001.0.pdf?mcid=tGE4TAMA


RGN-SAN JOSE IX: Case Summary & Unsecured Creditor
--------------------------------------------------
Debtor: RGN-San Jose IX, LLC
        3000 Kellway Drive
        Suite 140
        Carrollton, TX 75006

Business Description: RGN-San Jose IX, LLC is primarily engaged in
                      renting and leasing real estate properties.

Chapter 11 Petition Date: September 3, 2020

Court: United States Bankruptcy Court
       District of Delaware

Case No.: 20-12077

Judge: Hon. Brendan Linehan Shannon

Debtor's Counsel: Ian J. Bambrick, Esq.
                  FAEGRE DRINKER BIDDLE & REATH LLP
                  222 Delaware Avenue, Suite 1410
                  Wilmington, Delaware 19801
                  Tel: (302) 467-4200
                  E-mail: Ian.Bambrick@faegredrinker.com

Debtor's
Financial
Advisor:          ALIXPARTNERS

Debtor's
Restructuring
Advisor:          DUFF & PHELPS, LLC

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James S. Feltman, responsible officer.

The Debtor listed SPUS9 237 At First Street LP as its sole
unsecured creditor holding a claim of $352,992.

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

https://www.pacermonitor.com/view/ATOMWQY/RGN-San_Jose_IX_LLC__debke-20-12077__0001.0.pdf?mcid=tGE4TAMA


ROBERT F. TAMBONE: Sept. 9 Hearing on 2017 Grady White Boat Sale
----------------------------------------------------------------
Judge Janet E. Bostwick of the U.S. Bankruptcy Court for the
District of Massachusetts will convene a telephonic hearing on
Sept. 9, 2020 at 3:00 p.m. to consider Robert F. Tambone's private
sale of his 2017 30' 6" Canyon 306 Grady White boat located in
Jupiter, Florida to Mike and Hollis Davis or their nominees for
$185,000.

The objection deadline is Sept. 8, 2020 at 4:30 p.m.

The Debtor has been marketing the Boat with the assistance of the
Broker for approximately six months, and has not received any other
reasonable offers for the Boat.  He has a loan, used to purchase
the Boat, from Salem Five Bank that is secured by a first lien on
the Boat.  The balance owed to Salem Five Bank is approximately
$117,315, and he does not dispute that Salem Five Bank is owed the
amount.  

The proposed sale of the Boat will result in sufficient proceeds to
pay Salem Five Bank in full and generate approximately $58,000 in
unencumbered funds for the Debtor’s bankruptcy estate

The Debtor will give notice of the Motion, the hearing and the
objection deadline by (i) serving copies of the Motion, the Notice
of Sale, and the Order on the United States Trustee, all creditors
and interested parties, and parties having filed an appearance, by
electronic mail or other method designed to provide immediate
notice, or (ii) giving telephonic notice of the objection deadline,
the hearing date and the contents of the motion followed by service
of copies of the Motion, Notice of Sale and the Order by first
class mail, postage prepaid.  The Debtor will file a certificate of
service (including the manner of service) by Aug. 31, 2020.

Robert F. Tambone sought Chapter 11 protection (Bankr. D. Mass.
Case No. 20-11378) on June 22, 2020.  The Debtor tapped Kathleen
Cruickshank, Esq.,



RONNA'S RUFF: Seeks Nov. 23 Plan Exclusivity Extension
------------------------------------------------------
Ronna's Ruff Bark Trucking, Inc., requests the U.S. Bankruptcy
Court for the Western District of Pennsylvania to extend the
exclusive periods for filing a Chapter 11 plan by an additional 90
days through and including November 23, 2020.

The Debtor explains that, as a result of ongoing issues surrounding
the pandemic, it is experiencing higher costs and longer delays
than normal. For example, the cost of parts to repair trucks is at
an all-time high due to lack of supply and increased demand, which
has also caused repairs to take much longer, thus keeping trucks
off the road for longer periods of time.

Although the Debtor was not shut down by Pennsylvania Governor Tom
Wolf's stay-in-place Order, a substantial number of the businesses
for which the Debtor hauls logs were shut down, thereby
substantially impairing the Debtor's immediate business. As a
result of the expiration of the Governor's Order in Pennsylvania,
the Debtor has been able to gradually resume full operations, and
the financial impact of the shutdown has substantially lessened.

The Debtor contends that an extension of its exclusivity period
will put it in a better position to evaluate the use of its
trucks/equipment once the full impact of the economic downturn due
to the COVID pandemic is clear, and determine which items may be
sold or surrendered.

The Debtor says the extension of the exclusivity period will track
with the extension set forth in the Third Stipulation Extending Use
of Cash Collateral entered into with S & T Bank, which will allow
the Debtor to make interest-only payments for three more months.
The additional time will allow the Debtor to continue to negotiate
with S&T Bank so that it is able to formulate a consensual and
feasible Chapter 11 Plan.

The Court previously extended the exclusivity periods through
August 24, 2020.    

                       About Ronna's Ruff Bark Trucking

Ronna's Ruff Bark Trucking, Inc., is a privately held company in
the skidding logs business.

Ronna's Ruff Bark Trucking, based in Shippenville, Pa., filed a
Chapter 11 petition (Bankr. W.D. Pa. Case No. 19-11167) on Nov. 25,
2019.  

In the petition signed by Erick Merryman, owner, the Debtor was
estimated to have $1 million to $10 million in both assets and
liabilities.  

The Honorable Thomas P. Agresti is the presiding judge. Michael S.
JanJanin, Esq., at Quinn Buseck Leemhuis Toohey & Kroto, Inc.,
serves as bankruptcy counsel. No committee, examiner or trustee has
been appointed in the case.


S & H HARDWARE: Has Until Oct. 6 to File Plan
---------------------------------------------
Judge Eric L. Frank has entered an order within which Debtor S & H
Hardware & Supply Co., Inc., will have until Oct. 6, 2020 to file
its plan and until Dec. 5, 2020, to solicit acceptances or
rejections of its plan.

A copy of the order dated July 23, 2020, is available at
https://tinyurl.com/yxqdvxxa from PacerMonitor.com at no charge.

            About S & H Hardware & Supply

S & H Hardware & Supply Co., Inc., filed a Chapter 11 bankruptcy
petition (Bankr. E.D. Pa. Case No. 20-11514) on March 10, 2020,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by Maureen P. Steady, Esq., at Kurtzman
Steady, LLC.


SEAWALK INVESTMENTS: Sky Enterprises Says Plan Not Feasible
-----------------------------------------------------------
Sky Enterprises, LLC, objects to the Disclosure Statement with
Respect to Chapter 11 Plan of Reorganization of debtor Seawalk
Investments, LLC.

Sky Enterprises claims that the Debtor's Plan is not feasible and
is likely to result in a liquidation.  The Debtor's historical
operations and operations during the course of this proceeding
additionally belie the Debtor's estimations as to its ability to
meet its Proposed Plan.

Sky Enterprises points out that the Debtor's MOR's contain no
reference to or evidence of any payment to the State of Florida
Department of Revenue for the sales taxes due on revenue from the
commercial or residential property rentals and no indication of a
single payment to Duval County Bed Tax for the hotel operations.

Sky Enterprises challenges the Debtor's Disclosure Statement and
Plan not only on the lofty and unsupported assumptions of the Plan,
but also based on information that is omitted from the documents
and information.

Sky Enterprises asserts that the Debtor's Proposed Plan and
Disclosure Statement is built on specific estimates of income
generated by room rentals and AirBNB receipts.  The Debtor does not
provide any information to support its estimates and a close look
at the Debtor's MOR's likewise fails to provide any detail as to
how the unrealistic figures may be met.

Sky Enterprises further asserts that the Debtor failed to properly
schedule at least two known debts: Robert McClure and Adventures in
God’s Creations, Inc.

A full-text copy of Sky Enterprises' objection dated July 21, 2020,
is available at https://tinyurl.com/y6a3xyxs from PacerMonitor at
no charge.

Attorneys for creditor Sky Enterprises:

         FERRELLE BURNS, P.A.
         Ashley A. Dodd
         David D. Burns
         241 Atlantic Boulevard, Suite 203
         Neptune Beach, FL 32266
         Tel: (904) 372-4177
         Fax: (904) 853-6984
         E-mail: dburns@ferrelleburnslaw.com
                 adodd@ferrelleburnslaw.com

                      About Seawalk Investments

Seawalk Investments, LLC, a privately held company in Jacksonville,
Fla., sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. M.D. Fla. Case No. 19-01010) on March 21, 2019.  At the
time of the filing, the Debtor had estimated assets of between $1
million and $10 million and liabilities of between $1 million and
$10 million.  Judge Jerry A. Funk oversees the case.  The Debtor
hired Wilcox Law Firm as its bankruptcy counsel.


SELECTA BIOSCIENCES: Enters Into $35 Million Term Loan Facility
---------------------------------------------------------------
Selecta Biosciences, Inc., entered into a term loan facility of up
to $35 million, consisting of term loans in an aggregate amount of
$25.0 million and term loans in an aggregate amount of $10.0
million, with Oxford Finance LLC, a Delaware limited liability
company, as collateral agent, and the lenders party thereto,
including Oxford in its capacity as a lender and Silicon Valley
Bank, a California corporation, the proceeds of which will be used
to repay the Company's existing term loan facility and for general
corporate and working capital purposes.

The Term Loan is governed by a loan and security agreement, dated
Aug. 31, 2020, between the Company, Collateral Agent and the
Lenders.  The Term A Loan was funded in full on Aug. 31, 2020. The
Term B Loan will be available, subject to Collateral Agent's
discretion and customary terms and conditions, during the period
commencing on the date the Company has delivered to the Collateral
Agent and the Lenders evidence that (i) the Company or one of the
Company's collaboration partners has enrolled its first randomized
patient for a Phase 1 clinical trial evaluating SEL-302, and (ii)
the Company has enrolled the first patient in each of two Phase 3
pivotal trials evaluating SEL-212 and ending on the earliest of (i)
the date which is 30 days following the date the Second Draw Period
Milestone is achieved, (ii) Sept. 30, 2021 and (iii) the occurrence
of an event of default, other than an event of default that has
been waived in writing by Collateral Agent and the Lenders in their
sole discretion.

The Term Loan will mature on Aug. 1, 2025.  Each advance under the
Term Loan accrues interest at a floating per annum rate equal to
the greater of (a) 7.90%, and (b) the lesser of (x) the sum of (i)
the prime rate reported in The Wall Street Journal on the last
business day of the month that immediately precedes the month in
which the interest will accrue, and (ii) 4.65% and (y) 10.00%.  The
Term Loan provides for interest-only payments on a monthly basis
until April 1,2022; provided however, if the Company has delivered
to Collateral Agent and the Lenders prior to Sept. 30, 2021
evidence that Borrower has achieved the Second Draw Period
Milestone, the Term Loan provides for interest-only payments on a
monthly basis until Oct. 1, 2022.  Thereafter, amortization
payments will be payable monthly in equal installments of principal
and interest to fully amortize the outstanding principal over the
remaining term of the loan, subject to recalculation upon a change
in the prime rate.  The Company may prepay the Term Loan in full
but not in part provided that the Company (i) provides ten days'
prior written notice to Collateral Agent, (ii) pays on the date of
such prepayment (A) all outstanding principal plus accrued and
unpaid interest, and (B) a prepayment fee of between 3.0% and 1.0%
of the aggregate original principal amount advanced by the lender
depending on the timing of the prepayment.  Amounts outstanding
during an event of default are payable upon SVB's demand and shall
accrue interest at an additional rate of 5.0% per annum of the past
due amount outstanding.  At the end of the loan term (whether at
maturity, by prepayment in full or otherwise), the Company shall
make a final payment to the lender in the amount of 9.0% of the
aggregate original principal amount advanced by the lender.

The Term Loan is secured by a lien on substantially all of the
assets of the Company, other than intellectual property, provided
that such lien on substantially all assets includes any rights to
payments and proceeds from the sale, licensing or disposition of
intellectual property.  The Company has also granted Collateral
Agent a negative pledge with respect to its intellectual property.

The Loan Agreement contains customary covenants and
representations, including but not limited to financial reporting
obligations and limitations on dividends, indebtedness, collateral,
investments, distributions, transfers, mergers or acquisitions,
taxes, corporate changes, deposit accounts, and subsidiaries.  The
Loan Agreement also contains other customary provisions, such as
expense reimbursement, non-disclosure obligations as well as
indemnification rights for the benefit of Collateral Agent.

The events of default under the Loan Agreement include, but are not
limited to, the Company's failure to make any payments of principal
or interest under the Loan Agreement or other transaction
documents, the Company's breach or default in the performance of
any covenant under the Loan Agreement or other transaction
documents, the occurrence of a material adverse change, the Company
making a false or misleading representation or warranty in any
material respect under the Loan Agreement, the Company's insolvency
or bankruptcy, any attachment or judgment on the Company's assets
of at least $500,000, or the occurrence of any default under any
agreement or obligation of the Company involving indebtedness in
excess of $500,000.  If an event of default occurs, Collateral
Agent is entitled to take enforcement action, including
acceleration of amounts due under the Loan Agreement.

On Aug. 31, 2020, in connection with the Loan Agreement, the
Company issued warrants to the Lenders to purchase an aggregate of
203,850 shares of the Company's common stock, par value $0.0001 per
share, at an exercise price equal to $2.54 per share, subject to
customary adjustments for stock splits, stock combinations and
similar transactions.  The Warrants are exercisable at any time
and, if unexercised, expire ten years after the issue date of each
respective warrant.

Additionally, on Aug. 31, 2020, pursuant to the terms of a letter
agreement among the Company and the Lenders, the Company agreed to
issue to the Lenders, on the date the Company draws the Term B Loan
and in accordance with each party's respective pro rata share with
respect to the Term B Loan, one or more warrants to purchase an
aggregate number of shares of the Company's Common Stock that is
equal to $200,000 divided by the average closing price of the
Company's Common Stock on The Nasdaq Stock Market LLC for the ten
consecutive trading days ending the day before such issuance,
rounded down to the nearest whole number of shares, and having an
exercise price equal to the Term B Warrant Price.

                      About Selecta Biosciences

Based in Watertown, Massachusetts, Selecta Biosciences, Inc. --
http://www.selectabio.com-- is a clinical-stage biotechnology
company focused on unlocking the full potential of biologic
therapies based on its immune tolerance technology (ImmTOR)
platform.  Selecta plans to combine ImmTOR with a range of biologic
therapies for rare and serious diseases that require new treatment
options due to high immunogenicity.  The Company's current
proprietary pipeline includes ImmTOR-powered therapeutic enzyme and
gene therapy product candidates.  SEL-212, the Company's lead
product candidate, is being developed to treat chronic refractory
gout patients and resolve their debilitating symptoms, including
flares and gouty arthritis. Selecta's proprietary gene therapy
product candidates are in preclinical development for certain rare
inborn errors of metabolism and incorporate ImmTOR with the goal of
addressing barriers to repeat administration.

Selecta Biosciences reported a net loss of $55.35 million for the
year ended Dec. 31, 2019, a net loss of $65.34 million for the year
ended Dec. 31, 2018, and a net loss of $65.32 million for the year
ended Dec. 31, 2017.  As of June 30, 2020, the Company had $75.21
million in total assets, $88.26 million in total liabilities, and a
total stockholders' deficit of $13.05 million.

Ernst & Young LLP, in Boston, Massachusetts, the Company's auditor
since 2009, issued a "going concern" qualification in its report
dated March 12, 2020, citing that the Company has recurring losses
from operations and insufficient cash resources and has stated that
substantial doubt exists about the Company's ability to continue as
a going concern.


SEMILEDS CORP: Receives Noncompliance Notice from Nasdaq
--------------------------------------------------------
SemiLEDs Corporation received a notice from The NASDAQ Stock Market
dated Sept. 1, 2020 indicating that the Company had not held an
annual meeting of shareholders within twelve months of the end of
the Company's fiscal year ended Aug. 31, 2019, as required by
Listing Rule 5620(a) and 5810(c)(2)(G) for continued listing.
Under the listing rule, the Company has 45 calendar days to submit
a plan to regain compliance and Nasdaq will grant an extension of
up to 180 calendar days from the fiscal year end or until March 1,
2021 if the plan is accepted.

On Sept. 2, 2020, the Company provided Nasdaq with a plan stating
that the Company will hold an annual shareholders' meeting on Sept.
25, 2020.  There can be no assurance that Nasdaq will accept the
plan and the Company will be able to regain compliance with the
Annual Meeting Requirement or maintain compliance with any other
Nasdaq requirement in the future.

                        About SemiLEDs

Headquartered in Miao-Li County, Taiwan, R.O.C., SemiLEDs --
http://www.semileds.com/-- develops and manufactures LED chips and
LED components for general lighting applications, including street
lights and commercial, industrial, system and residential lighting,
along with specialty industrial applications such as ultraviolet
(UV) curing, medical/cosmetic, counterfeit detection, horticulture,
architectural lighting and entertainment lighting.

SemiLEDs reported a net loss of US$3.56 million for the year ended
Aug. 31, 2019, compared to a net loss of US$2.98 million for the
year ended Aug. 31, 2018.  As of May 31, 2020, the Company had
$14.67 million in total assets, $12.04 million in total
liabilities, and $2.63 million in total equity.

KCCW Accountancy Corp, in Diamond Bar, California, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated Nov. 20, 2019, citing that the Company incurred
recurring losses from operations and has an accumulated deficit,
which factors raise substantial doubt about its ability to continue
as a going concern.


SENG JEWELERS: Seeks to Hire Seiller Waterman as Counsel
--------------------------------------------------------
Seng Jewelers LLC seeks authority from the U.S. Bankruptcy Court
for the Western District of Kentucky to employ Seiller Waterman
LLC, as counsel to the Debtor.

Seng Jewelers requires Seiller Waterman to:

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

   b. undertake all necessary action to protect and preserve the
      Debtor's estate, including the prosecution of actions on
      behalf of the Debtor, the defense of any actions commenced
      against the Debtor, negotiations concerning all litigation
      in which the Debtor is involved, and objecting to claims
      filed against the Debtor's estate;

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

   d. perform any and all other legal services for the Debtor in
      connection with the Chapter 11 Case and the formulation and
      implementation of the Debtor's chapter 11 plan.

Seiller Waterman will be paid at these hourly rates:

     David M. Cantor               $365
     Neil C. Bordy                 $360
     Paul J. Krazeise              $300
     Keith J. Larson               $300
     William P. Harbison           $300
     Joseph H. Haddad              $275
     Erica L. Sherrard             $225
     Rebecca L. Swann              $130
     Law Clerks                    $125

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

Neil C. Bordy, a partner at Seiller Waterman, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Seiller Waterman can be reached at:

     Neil C. Bordy, Esq.
     SEILLER WATERMAN LLC
     462 S. Fourth Street
     Louisville, KY 40202
     Telephone: (502) 584-7400
     Facsimile: (502) 583-2100
     E-mail: harbison@derbycitylaw.com

                     About Seng Jewelers

Seng Jewelers is a full service, manufacturing jeweler that offers
custom jewelry designs made from platinum, palladium and gold.

Seng Jewelers LLC, based in Louisville, KY, filed a Chapter 11
petition (Bankr. W.D. Ky. Case No. 20-32103) on August 18, 2020.

In the petition signed by Jane Davis, member, the Debtor was
estimated to have $1 million to $10 million in assets and $500,000
to $1 million in liabilities.

SEILLER WATERMAN LLC, serves as bankruptcy counsel to the Debtor.



SETHCO LLC: Seeks to Hire McBrayer PLLC as Special Counsel
----------------------------------------------------------
Sethco, LLC seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Kentucky to hire Stephen G. Amato and Douglas
T. Logsdon and McBrayer PLLC as its special counsel.

McBrayer PLLC is retained for the special purpose of litigating the
adversary proceeding related to this case, which was initially
filed in state court and which has been removed to this Court,
styled Sethco, LLC v. Leonard Marshall, LLC, Adversary Proceeding
No. 20-5027.

The Debtor has agreed to pay McBrayer PLLC hourly fees of $325 per
hour for legal services.

McBrayer PLLC does not hold or represent any interest adverse to
Sethco, LLC or its bankruptcy estate, and is disinterested within
the meaning of 11 U.S.C. 101(14), according to court filings.

The counsel can be reached through:

     Stephen G. Amato, Esq.
     Douglas T. Logsdon, Esq.
     MCBRAYER PLLC
     201 East Main Street, Suite 900
     Lexington, KY 40507
     Tel: (859) 231-8780
     Email: dlogson@mcbrayerfirm.com
            samato@mcbrayerfirm.com

                     About Sethco LLC

Sethco, LLC owns and operates Two Keys Tavern
(http://twokeystavern.com),a bar and restaurant located in S.
LimestoneLexington, Kentucky.

Sethco filed its voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Ky. Case No. 20-51030) on July 10,
2020.  Seth M. Bennett, manager, signed the petition.  At the time
of the filing, Debtor had estimated assets of between $1 million
and $10 million and liabilities of between $500,000 and $1 million.
Judge Gregory R. Schaaf oversees the case.  J. Christian A.
Dennery, Esq., at Dennery PLLC, represents Debtor as legal counsel.


STEIN MART: Seeks to Hire Foley & Lardner as Attorney
-----------------------------------------------------
Stein Mart, Inc., and its debtor-affiliates seek authority from the
U.S. Bankruptcy Court for the Middle District of Florida to employ
Foley & Lardner LLP, as attorney to the Debtor.

Stein Mart requires Foley & Lardner to:

   a. advise the Debtors of their powers and duties in the
      management of its business;

   b. attend meetings and negotiate with representatives and
      counsel of creditors and other parties in interest,
      including any official committee of unsecured creditors
      that is appointed;

   c. assist the Debtors in the preparation of all
      administrative and legal documents required to be filed or
      prepared herein, including but not limited to bankruptcy
      schedules and to prepare, on behalf of the Debtors, all
      necessary applications, motions, answers, responses,
      orders, reports and other legal documents required;

   d. assist the Debtors in obtaining Court approval for use of
      cash collateral or debtors-in-possession financing and
      other negotiations with secured creditors and other
      affected parties;

   e. take such action as is necessary to preserve and protect
      the Debtors' assets and interests therein, including
      prosecuting actions on the Debtors' behalf, defending any
      action commenced against the Debtors, and representing
      the Debtors' interests in negotiations concerning
      litigation in which the Debtors are involved, including
      objections to claims filed against the Estate;

   f. advise the Debtors in connection with any potential sale
      of assets, including a proposed orderly liquidation
      process;

   g. assist the Debtors in the formulation of a disclosure
      statement and in the formulation, confirmation, and
      consummation of a Chapter 11 plan;

   h. appear before the Court, any appellate courts and the
      United States Trustee and protect the interests of the
      Debtors and the assets in the Estate before such courts and
      the United States Trustee;

   i. consult with the Debtors regarding corporate, real estate
      (lease), commercial, intellectual property, and tax
       matters; and

   j. perform any and all other legal services that may be
      necessary to protect the rights and interests of the
      Debtors and the Estate in this proceeding and any actions
      hereafter commenced in the Chapter 11 Case.

Foley & Lardner will be paid at these hourly rates:

     Partners                     $500 to $760
     Associates                   $330 to $400

Prior to the Petition Date, the Debtors paid Foley & Lardner a
retainer in the amount of $560,000 for post-petition services and
expenses in connection with this case.

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

Gardner F. Davis, partner of Foley & Lardner LLP, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Foley & Lardner can be reached at:

     Gardner F. Davis, Esq.
     John J. Wolfel, Esq.
     Neda A. Sharifi, Esq.
     Richard E. Guyer, Esq.
     FOLEY & LARDNER LLP
     One Independent Drive, Suite 1300
     Jacksonville, FL 32202-5017
     Tel: (904) 359-8726
     E-mail: gdavis@foley.com
             jwolfel@foley.com
             nsharifi@foley.com
             rguyer@foley.com

              About Stein Mart, Inc.

Stein Mart, Inc. (NASDAQ: SMRT) -- http://www.SteinMart.com/-- is
a national specialty omni off-price retailer offering designer and
name-brand fashion apparel, home decor, accessories and shoes at
everyday discount prices. Stein Mart provides real value that
customers love every day. The company operates 281 stores across 30
states.

Stein Mart Inc. and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case Nos. 20-02387 to
20-02389) on Aug. 12, 2020.  As of May 2, 2020, the Debtors had
total assets of $757.6 million and total liabilities of $791.2
million.  

Judge Jerry A. Funk oversees the cases.

The Debtors tapped Foley & Lardner LLP as their legal counsel,
Clear Thinking Group LLC as financial advisor, and Stretto as
claims and noticing agent.


STRUCTURED CABLING: Communications Supply Objects to Disclosure
---------------------------------------------------------------
Communications Supply Corporation ("CSC") objects to the Disclosure
Statement in Support of Chapter 11 Plan of Reorganization of
Structured Cabling Solutions, Inc.

Communications Supply points out that the Plan is not fair and
equitable because the Debtor fails to commit all of its net
disposable income to its general unsecured creditors. Specifically,
the Debtor anticipates generating an additional $54,330 per year in
net revenues, after payment of all operational expenses and
proposed Plan payments.

Communications Supply claims that neither the Plan nor the
Disclosure Statement contain any explanation for this miraculous
projected turnaround in the Debtor's performance because there is
no explanation.  The Debtor cannot pay its current obligations and
it certainly has no capability to repay creditors in accordance
with its Plan.  The Plan is simply not feasible.

Communications Supply asserts that the Plan proposes that CSC, as a
general unsecured creditor, will receive its pro rata portion of
the $45,482 allocated to Class 4 claims, which is payable quarterly
over five years.  Obviously, CSC is not being paid in full under
the Plan.

Communications Supply further asserts that the Disclosure Statement
also fails to substantiate or provide a basis for the Debtor's
valuation of its business, including the Debtor's A/R, inventory,
and FF&E, as set forth in the Liquidation Analysis attached to the
Disclosure Statement.

A full-text copy of Communications Supply's objection to disclosure
dated July 23, 2020, is available at https://tinyurl.com/y28eugcu
from PacerMonitor.com at no charge.

Counsel for Communications Supply:

           SHUTTS & BOWEN LLP
           200 East Broward Blvd., Suite 2100
           Fort Lauderdale, FL 33301
           Telephone: (954) 847-3841
           Facsimile: (954) 888-3071
           EDWARD J. O'SHEEHAN
           E-mail: eosheehan@shutts.com

              About Structured Cabling Solutions

Structured Cabling Solutions, Inc., is a telecommunication
contractor in Miami Gardens, Florida.

Structured Cabling Solutions, Inc., filed a voluntary petition
under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
20-12551) on Feb. 26, 2020.  In the petition signed by Syed A.
Shah, its president, the Debtor disclosed $944,176 in assets and
$3,273,790 in liabilities.

The case is assigned to Judge Robert A. Mark.

The Debtor tapped Chad Van Horn, Esq., at Van Horn Law Group Inc.
as its counsel and Carlos de la Osa, C.P.A., P.A., as its
accountant.


STUART BRYAN: Hires Royal Palm as Real Estate Broker
----------------------------------------------------
Stuart Bryan Gallon Revocable Land Trust seeks authority from the
U.S. Bankruptcy Court for the Southern District of Florida to
employ Royal Palm Properties, LLC, as real estate broker to the
Debtor.

Stuart Bryan requires Royal Palm to market and sell the real
property located at 2199 Date Palm Road, Boca Raton, Florida.

Royal Palm will be paid a commission of 6% of the purchase price.

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

Royal Palm can be reached at:

     David Roberts
     ROYAL PALM PROPERTIES, LLC
     741 E Palmetto Park Rd.
     Boca Raton, FL 33432
     Tel: (561) 368-6200

                      About Stuart Bryan

Stuart Bryan Gallon Revocable Land Trust sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case
No.19-25515) on Nov 18, 2019.  At the time of the filing, the
Debtor was estimated to have assets of up to $50,000 and
liabilities of $1 million to $10 million. J udge Erik P Kimball
oversees the case.  The Debtor tapped Slatkin & Reynolds, P.A., as
its legal counsel.



SUN PACIFIC: Unit Gets Additional 30 Days Forbearance Extension
---------------------------------------------------------------
Pursuant to certain Notes issued pursuant to an Indenture of Trust
dated Feb. 7, 2020 and disclosed via a Current Report on Form 8-K
filed with the SEC on Feb. 11, 2019, and all such Amendments as
disclosed on subsequent Current Reports on Form 8-K,
Medrecycler-RI, Inc., a wholly owned subsidiary of Sun Pacific
Holding Corp., was informed on July 29, 2020 that the Noteholder
agreed to forbear from taking any remedial action for an Event of
Default, absent additional Events of Default, for a period of 30
days from the date of the letter while the Company continues to
raise funds.  The Company, upon expiration of the initial 30 day
forbearance, requested an additional 30 day forbearance from
remedial action which was granted on Aug. 31, 2020.

                       About Sun Pacific

Headquartered in Manalapan NJ, Sun Pacific Holding Corp --
http://www.sunpacificholding.com/-- offers "Next Generation" solar
panel and lighting products by working closely with design,
engineering, integration and installation firms in order to deliver
turnkey solar and other energy efficient solutions.  It provides
solar bus stops, solar trashcans and "street kiosks" that utilize
advertising offerings that provide State and local municipalities
with costs efficient solutions.  The Company provides general,
electrical, and plumbing contracting services to a range of both
public and commercials customers in support of its goals of
expanding its green energy market reach.

Sun Pacific reported a net loss of $1.78 million for the year ended
Dec. 31, 2019, compared to a net loss of $1.77 million for the year
ended Dec. 31, 2018.  As of June 30, 2020, the Company had $8.79
million in total assets, $13.87 million in total liabilities, and a
total stockholders' deficit of $5.07 million.

Turner, Stone & Company, L.L.P., in Dallas, Texas, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated May 20, 2020, citing that the Company has suffered
recurring losses from operations since inception and has a
significant working capital deficiency, both of which raise
substantial doubt about its ability to continue as a going concern.


TENET HEALTHCARE: S&P Rates Senior Unsecured Notes 'CCC+'
---------------------------------------------------------
S&P Global Ratings assigned its 'CCC+' rating to Tenet Healthcare
Corp.'s proposed unsecured notes due in 2028. The recovery rating
is '6', the same as for the existing unsecured debt, indicating
S&P's expectation for negligible (0%-10%; rounded estimate: 0%)
recovery in the event of a payment default.

The company intends to use the proceeds to repay its existing
8.125% unsecured notes due 2022. While the transaction will
increase leverage by a very small, insignificant amount, S&P views
this increase as offset by the likely benefit from lower interest
expense.

"Our 'B' long-term issuer credit rating, and all issue-level
ratings on Tenet are unchanged, and the outlook is stable. The
company is a large hospital operator that has taken significant
steps in recent years to revise its operating and growth strategies
in the changing health care marketplace. We believe the steps are
favorable, however Tenet remains highly leveraged and does not
generate meaningful free cash flow," S&P said.

"We expect adjusted debt to EBITDA (minus noncontrolling interest)
to remain above 7x through 2021. We do not expect Tenet to be
aggressive with acquisition activity," the rating agency said.

ISSUE RATINGS - RECOVERY ANALYSIS

Key analytical factors

-- Tenet's capital structure consists of a $1.9 billion
asset-backed lending (ABL) revolver, $7.4 billion of senior secured
debt, $2.9 billion of second-lien debt, $5.2 billion of unsecured
debt, and about $417 million of capital leases and mortgage debt.
For recovery purposes, S&P assumes the proceeds from the proposed
unsecured notes will refinance unsecured debt.

-- S&P values the company on a going-concern basis using a 6x
multiple of its projected emergence EBITDA (which excludes the
physician partners' minority interest). This is consistent with its
treatment of other large, well-diversified hospital operators.

-- S&P estimates that for Tenet to default, EBITDA would need to
decline significantly, most likely due to decreased reimbursement
rates or the loss of key contracts because of local market
competition.

Simulated default assumptions

-- Simulated year of default: 2023

-- EBITDA at emergence: $1.43 billion

-- EBITDA multiple: 6x

Simplified waterfall

-- Net enterprise value (after 5% administrative costs): $8.165
billion

-- Valuation split (obligors/nonobligors): 100%/0%

-- Priority ABL claims: $1.164 billion

-- Collateral value available to senior secured lenders: $7.0
billion

-- Senior secured debt: $7.557 billion

-- Recovery expectations: 90%-100%; rounded estimate: 90%

-- Collateral value available to second-lien lenders: $0

-- Second-lien debt: $2.993 billion

-- Recovery expectations: 0%-10%; rounded estimate: 0%

-- Collateral value available to unsecured lenders: $0

-- Senior unsecured debt: $5.383 billion

-- Deficiency claims on secured debt: $3.549 billion

-- Total unsecured claims: $8.931 billion

-- Recovery expectations: 0%-10%; rounded estimate: 0%

All debt amounts include six months of prepetition interest. S&P
assumes the ABL revolving facility is 60% utilized at default.
Collateral value equals asset pledge from obligors after priority
claims plus equity pledge from nonobligors after nonobligor debt.


TOOJAY'S MANAGEMENT: Plan Exclusivity Extended Thru October 26
---------------------------------------------------------------
At the behest of TooJay's Management LLC and its affiliates, the
U.S. Bankruptcy Court for the Southern District of Florida, West
Palm Beach Division, extended the Debtors' exclusive period to file
a plan of reorganization by 60 days, to and including October 26,
2020.

To date, the Debtors noted they have been paying their
post-petition obligations in a timely fashion as shown in the
monthly operating reports which the Debtors have been filing with
the Court. Also, the Debtors have been managing their affairs
effectively and preserving the value of their assets for the
benefit of all creditors. The Debtors are also in compliance with
the U.S. Trustee's guidelines.

The Debtors said the extension of the Exclusivity Period will
advance the Debtors' efforts to bring these cases to a resolution,
allowing the Debtors to complete the sale of substantially all of
their assets and allow the Debtors sufficient time to preserve
value for the estates and avoid unnecessary motion practice.

Absent an extension, the Exclusivity period was set to expire on
August 27, 2020.

On July 27, 2020, the Debtor and its debtor-affiliates asked the
Court to authorize the bidding procedures in connection with the
auction sale of substantially all of their assets. The Debtors
proposed an auction date of August 25. A hearing on the Bid
Procedures Motion has been continued for Sept. 8.

                    About TooJay's Management

TooJay's Management LLC is a South Florida-based deli, bakery, and
restaurant chain that serves guests in Palm Beach and Broward
counties, the Treasure Coast, the West Coast of Florida, the
Orlando area and The Villages. TooJay's offers homemade comfort
foods, handcrafted sandwiches and made-from-scratch soups, salads,
and baked goods.  It operates 16 locations in different counties in
Florida.

TooJay's Management and 31 affiliates sought Chapter 11 protection
(Bankr. S.D. Fla. Case No. 20-14792) on April 29, 2020.  

TooJay's Management was estimated to have $50 million to $100
million in assets and $10 million to $50 million in liabilities as
of the bankruptcy filing.

The Honorable Erik P. Kimball is the case judge. Akerman LLP, a law
firm based in Fort Lauderdale, Fla., originally served as Debtors'
legal counsel.  The Debtors later hired Berger Singerman LLP as
counsel, replacing Akerman.  Getzler Henrich & Associates, LLC, is
the Debtor's financial advisor.


TRANS WORLD: Changes Company Name and Ticker Symbol
---------------------------------------------------
Kaspien Holdings Inc., f/k/a Trans World Entertainment Corporation,
announced a new ticker symbol.  As previously announced, the
Company's former name, Trans World Entertainment Corporation, has
now been changed to Kaspien Holdings Inc. and will begin trading
under the ticker KSPN on the NASDAQ Capital Market, effective Sept.
8, 2020.

Kaspien provides a platform of software and services to empower
brands to grow their online distribution channels on digital
marketplaces such as Amazon, Walmart, eBay, among others.  The
Company helps brands achieve their online retail goals through its
innovative and proprietary technology, tailored strategies, and
mutually beneficial partnerships.  Kaspien is positioning itself to
be a brand's ultimate online growth partner and is guided by seven
core principles:

    * Partner Obsession             * Results
    * Insights Driven               * Ownership
    * Simplicity                    * Diversity and Teamwork
    * Innovation

                       About Trans World

Headquartered in Albany, New York, Trans World Entertainment
operates in two reportable segments: fye and etailz.  The fye
segment operates a chain of retail entertainment stores and
e-commerce sites, http://www.fye.com/and
http://www.secondspin.com/The etailz segment is a digital
marketplace retailer and generates substantially all of its revenue
through Amazon Marketplace.

Trans World reported a net loss of $58.74 million for the fiscal
year ended Feb. 1, 2020, compared to a net loss of $97.38 million
for the fiscal year ended Feb. 2, 2019.  As of May 2, 2020, the
Company had $45.24 million in total assets, $44.79 million in total
liabilities, and $452,000 in total shareholders' equity.

KPMG LLP, in Albany, New York, the Company's auditor since 1994,
issued a "going concern" qualification in its report dated June 15,
2020, citing that the Company continues to experience recurring
losses and negative cash flows from operations that raise
substantial doubt about its ability to continue as a going concern.


TRUE RELIGION: Unsecured Creditors to Recover 0.3% to 1.3% in Plan
------------------------------------------------------------------
True Religion Apparel, Inc. and certain of its affiliated debtors
filed the Amended Disclosure Statement with respect to the Amended
Joint Chapter 11 Plan of Reorganization on July 23, 2020.

Class 6 General Unsecured Claims projected to total $45 million to
$50 million will recover 0.3 percent to 1.3 percent.  Holders of
Allowed Class 6 Claims will receive in full satisfaction,
settlement, discharge and release of, and in exchange for, its
claims, distributions of cash from the Avoidance Actions Trust
pursuant to the terms of the Plan and the Avoidance Actions Trust
Agreement.

A full-text copy of the Amended Disclosure Statement dated July 23,
2020, is available at https://tinyurl.com/y2elmncz from
PacerMonitor at no charge.

Counsel for the Debtors:

         COLE SCHOTZ P.C.
         Justin R. Alberto
         500 Delaware Avenue, Suite 1410
         Wilmington, Delaware 19801
         Telephone: (302) 652-3131
         E-mail: jalberto@coleschotz.com

               – and –

         Seth Van Aalten
         1325 Avenue of the Americas, 19th Floor
         New York, New York 10019
         Telephone: (212) 752-8000
         E-mail: svanaalten@coleschotz.com

                   About True Religion Apparel

Founded in Los Angeles, Calif., in 2002, True Religion Apparel,
Inc. and its affiliates design, market, sell and distribute premium
fashion apparel centered on their core denim products using the
brand names "True Religion" and "True Religion Brand Jeans."  The
companies' products are distributed through wholesale and retail
channels and through the website at http://www.truereligion.com/
On a global basis, the companies had 87 retail stores and over
1,000 employees as of April 13, 2020.

True Religion Apparel and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
20-10941) on April 13, 2020.  At the time of the filing, the
Debtors disclosed assets of between $100 million and $500 million
and liabilities of the same range.

Judge Christopher S. Sontchi oversees the cases.

The Debtors tapped Cole Schotz P.C. as legal counsel; Akin Gump
Strauss Hauer & Feld, LLP as corporate counsel; Province, Inc., as
financial advisor; Retail Consulting Services, Inc., as real estate
advisor; and Stretto as claims and noticing agent.  Richard Lynch
of HRC Advisory, LP, is the Debtors' interim chief financial
officer.


TUESDAY MORNING: $800K Sale of Phoenix Warehouse Assets to DC OK'd
------------------------------------------------------------------
Judge Harlin DeWayne Hale of the U.S. Bankruptcy Court for the
Northern District of Texas authorized Tuesday Morning Corp. and its
affiliates to sell the distribution equipment in their Phoenix
Distribution Center, including a conveyor system, a pallet rack, a
pallet flow module, a pallet flow, a mezzanine system, and other
miscellaneous equipment and related materials, to DC Liquidators,
LLC for $800,000, on the terms described in their Equipment
Dismantle and Sale Agreement.

The Purchase Price will be paid in accordance with Section B.4 of
the Sale Agreement except that the final installment will be paid
within 10 days after the dismantling and removing of the Assets
listed on A and B of the Sale Agreement has been completed.  The
inspection contingency in section B.6 of the Sale Agreement has
been met and/or otherwise waived by DC.

The contingency in section B.6 of the Sale Agreement relating to
DC's "contracting for the sale of the Assets prior to the beginning
of the dismantle" has been met and/or otherwise waived by DC.

DC will provide a certificate of insurance in compliance with
section D.1 of the Sale Agreement by Aug. 31, 2020.

The venue provision in Section E.6 is amended to provide that venue
for all legal actions relating to or arising out of the Sale
Agreement or any other documents or agreements relating to the same
will be instituted only in the Court.

The sale is free and clear of all Interests.  Such Interests will
attach to the net cash proceeds derived from the sale.

The stay provision of Federal Rule of Bankruptcy Procedure 6004(h)
is waived, and notwithstanding Federal Rules of Bankruptcy
Procedure 7062 and 6004, to the extent applicable, the Debtors and
DC may consummate the sale of the Sale Assets in accordance with
the terms of the DC Proposal at any time after entry of the Order.


                 About Tuesday Morning Corp.

Tuesday Morning Corporation, together with its subsidiaries, is a
closeout retailer of upscale home furnishings, housewares, gifts,
and related items.  It operates under the trade name "Tuesday
Morning" and is one of the original "off-price" retailers
specializing in providing unique home and lifestyle goods at
bargain values.  Based in Dallas, Tuesday Morning operated 705
stores in 40 states as of Jan. 1, 2020.  For more information,
visit http://www.tuesdaymorning.com/    

On May 27, 2020, Tuesday Morning and six affiliates sought Chapter
11 protection (Bankr. N.D. Tex. Lead Case No. 20-31476).  Tuesday
Morning disclosed total assets of $92 million and total liabilities
of $88.35 million as of April 30, 2020.

The Hon. Harlin Dewayne Hale is the case judge.

The Debtors tapped Haynes and Boone, LLP as general bankruptcy
counsel; Alixpartners LLP as financial advisor; Stifel, Nicolaus &
Co., Inc. as investment banker; A&G Realty Partners, LLC as real
estate consultant; and Great American Group, LLC as liquidation
consultant.  Epiq Corporate Restructuring, LLC is the claims and
noticing agent.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on June 9, 2020.  The committee is represented by Munsch
Hardt Kopf & Harr, P.C.



TUESDAY MORNING: Closes Kennewick, Wa. Store
--------------------------------------------
TriCities Business News reports that home furnishings retailer
Tuesday Morning, announces that it will close its Kennewick,
Washington store after filing for protection from creditors under
Chapter 11 of the U.S. Bankruptcy Code in May 2020.

Dallas-based Tuesday Morning Corp. (NASDAQ: TUES) informed
customers of the decision via email on July 23.  The company is
conducting a store closing sale at 7411 W. Canal Drive until it
shutters its doors.

Tuesday Morning has 687 stores in 37 states. It plans to
permanently close 230 as part of the bankruptcy, including 132 in
the first phase.

Tuesday Morning is one of at least 11 major retail brands that have
filed for bankruptcy this year, according to a running list posted
by the Washington Post.  

Those with local outlets include General Nutrition Centers, Lucky
Brands, J.C. Penney and Ascena Retail Group, parent company to Ann
Taylor, Lane Bryant and Catherine’s.

                About Tuesday Morning Corporation

Tuesday Morning Corporation, together with its subsidiaries, is a
closeout retailer of upscale home furnishings, housewares, gifts,
and related items.  It operates under the trade name "Tuesday
Morning" and is one of the original "off-price" retailers
specializing in providing unique home and lifestyle goods at
bargain values.  Based in Dallas, Tuesday Morning operated 705
stores in 40 states as of Jan. 1, 2020. For more information, visit
http://www.tuesdaymorning.com/     

On May 27, 2020, Tuesday Morning and six affiliates sought Chapter
11 protection (Bankr. N.D. Tex. Lead Case No. 20-31476). Tuesday
Morning disclosed total assets of $92 million and total liabilities
of $88.35 million as of April 30, 2020.

The Hon. Harlin Dewayne Hale is the case judge.

The Debtors tapped Haynes and Boone, LLP as general bankruptcy
counsel; Alixpartners LLP as financial advisor; Stifel, Nicolaus &
Co., Inc. as investment banker; A&G Realty Partners, LLC as real
estate consultant; and Great American Group, LLC as liquidation
consultant. Epiq Corporate Restructuring, LLC is the claims and
noticing agent.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on June 9, 2020.  The committee is represented by Munsch
Hardt Kopf & Harr, P.C.



TWISTLEAF HOLDINGS: Plan of Reorganization Confirmed by Judge
-------------------------------------------------------------
Judge August B. Landis has entered an order confirming the Plan of
Reorganization of debtor Twistleaf Holdings LLC, a Nevada
limited-liability company.

The Debtor has complied with Section 1129(a)(2) of the Bankruptcy
Code, including the requirements set forth in Section 1125 and 1126
of the Bankruptcy Code.  The solicitation of votes was made in good
faith and in compliance with the applicable provisions of the
Bankruptcy Code and all other rules, laws and regulations, and such
solicitation was conducted after disclosure of "adequate
information" as defined in Section 1125 of the Bankruptcy Code.

The Plan provides the greatest opportunities to maximize the value
of the Estate, and Debtor has exercised sound and reasonable
business judgment through the Plan. As such, the Plan satisfies the
requirements of Section 1129(a)(3) of the Bankruptcy Code.

The Plan complies with Section 1129(a)(10) of the Bankruptcy Code
in that Classes 1, 2, 3, and 5 are impaired and have accepted the
Plan without including acceptance by any insider. Class 4 is
impaired and an insider (Debtor's parent company); however, its
vote is not counted for purposes of achieving an impaired accepting
class.

A full-text copy of the order dated July 23, 2020, is available at
https://tinyurl.com/y46ofxgf from PacerMonitor.com at no charge.

Counsel for the Debtor:

     Ryan A. Andersen, Esq.
     Ani Biesiada, Esq.
     ANDERSEN LAW FIRM, LTD.
     3199 E Warm Springs Rd, Suite 400
     Las Vegas, Nevada 89120
     Phone: 702-522-1992
     Fax: 702-825-2824
     E-mail: ryan@vegaslawfirm.legal
             ani@vegaslawfirm.legal

                   About Twistleaf Holdings

Based in Las Vegas, Twistleaf Holdings LLC filed a Chapter 11
petition (Bankr. D. Nev. Case No. 19-10654) on Feb. 4, 2019.  In
the petition signed by Shawn Samol, authorized representative, the
Debtor disclosed $399,233 in assets and $1,306,756 in liabilities.
The Hon. August B. Landis oversees the case.  Andersen Law Firm,
Ltd., is the Debtor's bankruptcy counsel.


U.S. OUTDOOR: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: U.S. Outdoor Holding LLC
          d/b/a US Outdoor
          d/b/a US Outdoor Store
        600 NW 14th Ave Ste A
        Portland, OR 97209

Business Description: U.S. Outdoor Holding LLC --
                      https://www.usoutdoor.com/ -- is an
                      authorized dealer of many top outdoor
                      brands.  The Company is family-owned and
                      operated since 1957.

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       District of Oregon

Case No.: 20-32571

Judge: Hon. David W. Hercher

Debtor's Counsel: Douglas R. Ricks, Esq.
                  VANDEN BOS & CHAPMAN, LLP
                  319 SW Washington
                  Suite 520
                  Portland, OR 97204
                  Tel: 503-241-4869
                  Fax: 503-241-3731
                  E-mail: doug@vbcattorneys.com

Total Assets as of July 31, 2020: $1,531,809

Total Liabilities as of July 31, 2020: $3,352,108

The petition was signed by Edward A. Ariniello, member manager.

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

https://www.pacermonitor.com/view/6K6JR4A/US_Outdoor_Holding_LLC__orbke-20-32571__0001.0.pdf?mcid=tGE4TAMA


UA INVESTMENTS: Hires Eric E. Thorstenberg as Counsel
-----------------------------------------------------
UA Investments LLC seeks authority from the U.S. Bankruptcy Court
for the Northern District of Georgia to employ Eric E.
Thorstenberg, Esq., as attorney to the Debtor.

UA Investments requires Eric E. Thorstenberg to provide legal
representation, and perform all legal services to the Debtor
necessary in the Chapter 11 bankruptcy proceedings.

Eric E. Thorstenberg will be paid at these hourly rates:

     Attorneys                   $250
     Staffs                      $60

Eric E. Thorstenberg will be paid a retainer in the amount of
$1,000.

Eric E. Thorstenberg will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Eric E. Thorstenberg assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Eric E. Thorstenberg can be reached at:

     Eric E. Thorstenberg, Esq.
     333 Sandy Springs Cr Ste 101
     Atlanta, GA 30328-3833
     Tel: (404) 843-8491
     Fax: (404) 843-1516
     E-mail: ethorstenberglaw@gmail.com

                     About UA Investments

UA Investments LLC, based in Kennesaw, GA, filed a Chapter 11
petition (Bankr. N.D. Ga. Case No. 20-68667) on Aug. 3, 2020.  In
the petition signed by Mohammad Gaffar, member/manager, the Debtor
disclosed $1,617,764 in assets and $1,476,385 in liabilities as of
the bankruptcy filing.

Eric E. Thorstenberg, Esq., serves as bankruptcy counsel.




V.E.G. INC: UST Says Debtor Administratively Insolvent
------------------------------------------------------
Andrew R. Vara, the United States Trustee for Region 3, objects to
the adequacy of the Disclosure Statement describing the Liquidating
Chapter 11 Plan proposed by debtor V.E.G., Inc.

In support of the Objection, the United States Trustee asserts
that:

    * Full disclosure is a fundamental policy in the reorganization
process.  In addition, courts have held that where a proposed plan
is not confirmable on its face, it will not approve a disclosure
statement with respect to that plan because to do so would be an
exercise in futility.

    * It appears that the Plan is not confirmable, and that the
Debtor is administratively insolvent.  The Debtor proposes to pay
the secured creditor from the funds from a sale of the Property.

    * The Debtor proposes to fund the Plan from the sale of the
Property.  However, the Debtor admits that it does not have a
contract for the sale of the Property.

    * If the Debtor is allowed to proceed with its Plan, the Debtor
should be required to set forth a time frame for the sale of the
Property and provide information should a sale of the Property not
be consummated.

    * The treatment of the New Jersey Division of Taxation’s
priority claim is blank in the Disclosure Statement.

A full-text copy of the United States Trustee's objection dated
July 23, 2020, is available at https://tinyurl.com/y4lxmcnu from
PacerMonitor.com at no charge.

                      About V.E.G., Inc.

V.E.G., Inc. d/b/a Crystal Lake Diner is a privately held company
that operates in the food service industry.

V.E.G., Inc., filed a Chapter 11 petition (Bankr. D.N.J. Case No.
19-30152) on Oct. 24, 2019.  At the time of filing, the Debtor was
estimated to have $1 million to $10 million in assets and
liabilities.  The Hon. Andrew B. Altenburg Jr. oversees the case.
Dino S. Mantzas, Esq. of LAW OFFICE OF DINO S. MANTZAS, is the
Debtor's Counsel.  


VANTAGE POINT: Has Until Oct. 15 to File Plan & Disclosure
----------------------------------------------------------
On July 23, 2020, the U.S. Bankruptcy Court for the Central
District of California, Santa Ana Division, conducted a status
conference for debtor Vantage Point Apparel Software, Inc.  Judge
Erithe Smith ordered that:

   * The Status Conference is continued to Sept. 3, 2020 at 10:30
a.m. and the Debtor shall file an updated status report by August
20, 2020.

   * The deadline to file the plan and disclosure statement is
extended to October 15, 2020.

A copy of the order dated July 23, 2020, is available at
https://tinyurl.com/y25sqhdl from PacerMonitor.com at no charge.

           About Vantage Point Apparel Software

Vantage Point Apparel Software, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. C.D. Cal. Case No. 20-10936) on March 16, 2020.
The Debtor tapped M. Jones and Associates, PC, as counsel.


VERDICORP INC: Sale of Tallahassee Building to Multistack Denied
----------------------------------------------------------------
Judge Karen K. Specie of the U.S. Bankruptcy Court for the Northern
District of Florida denied Vendicorp, Inc.'s sale of its sole
remaining asset, a 15,000-square foot commercial building located
at 4030 N. Monroe Street, Tallahassee, Florida, to Multistack
International Limited free and clear of all liens, claims, and
encumbrances.

A hearing on the Motion was held on Aug. 11, 2020.

Capital City Bank's objection to the sale is sustained.

The Debtor's Motion is denied without prejudice to the Bank
proceeding in state court in accordance with the stay relief that
has already been granted to finalize the foreclosure and take
whatever other action may be necessary post-foreclosure sale to
obtain physical possession of the property via the sheriff, if
necessary, through a writ of possession or such other means as may
be necessary or appropriate.

James M. Donohue is directed to serve a copy of the Order on
interested parties and file a proof of service within three
business days of entry of the Order.

                      About Verdicorp Inc.

Verdicorp Inc. -- http://www.verdicorp.com/-- is an innovation
company formed in 2009.  Its areas of interest include heating,
ventilation and air-conditioning (HVAC), energy generation,
recovery and storage systems, and water desalination, treatment and
pumping.

Verdicorp sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Fla. Case No. 19-40427) on Aug. 14, 2019.  At
the
time of the filing, the Debtor had estimated assets of between
$500,000
and $1 million and liabilities of between $10 million and $50
million.  The case has been assigned to Judge Karen K. Specie.  The
Debtor is represented by Michael H. Moody Law Firm PLLC.

The U.S. Trustee, until further notice, will not appoint an
official committee of unsecured creditors in the Chapter 11 case.


VIRGINIA TRUE: Diatomite's Plan Unconfirmable
---------------------------------------------
Debtor Virginia True Corporation objects to the motion of Diatomite
Corporation of America for entry of an order approving adequacy of
its Disclosure Statement with regard to its proposed Plan of
Liquidation.

The Debtor avers that approval of the Diatomite Disclosure
Statement would be premature at this time given the status of the
efforts to proceed towards confirmation of the Debtor's Plan.  The
Debtor remains in communication with potential interested parties
who have reaffirmed their interest in funding the Debtor.

The Debtor also asserts that:

   * The Diatomite Plan is patently unconfirmable.  There is no
basis  for Diatomite to place its claim in a separate class apart
from other general unsecured claims.

   * The Diatomite Plan totally ignores the schedules unsecured
claims asserted by Howard Kleinhendler and Benito R. Fernandez
other than to state that those two claims will somehow be deemed
automatically subordinated and recharacterized as capital
contributions.

   * The Diatomite Disclosure Statement fails to provide adequate
information to creditors and parties-in-interest so as to make an
informed decision as to whether to accept or reject the Diatomite
Plan and/or object to confirmation of the Diatomite Plan in the
event that this Court finds in favor of the Cipollones in the
pending adversary action.

A full-text copy of the Debtor's objection to Diatomite Disclosure
Statement and Plan dated July 21, 2020, is available at
https://tinyurl.com/y6luaof6 from PacerMonitor at no charge.

Counsel to the Debtor:

     Douglas J. Pick, Esq.
     Eric C. Zabicki, Esq.
     PICK & ZABICKI LLP
     369 Lexington Avenue, 12th Floor
     New York, New York 10017
     (212) 695-6000

                  About Virginia True Corp

Virginia True Corporation, a New York-based golf resort owner and
developer, sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 19-42769) on May 3, 2019.  At the
time of the filing, the Debtor disclosed assets of between $10
million and $50 million and liabilities of the same range.  Judge
Nancy Hershey Lord oversees the case.  Pick & Zabicki LLP is the
Debtor's legal counsel.


WESTCHESTER NEUROLOGICAL: Wells Fargo Agrees to Accept $80K
-----------------------------------------------------------
Westchester Neurological Consultant, P.C., filed the First Amended
Disclosure Statement in connection with its Plan of Reorganization
dated July 23, 2020.

During the Chapter 11 Case Wells Fargo Bank, N.A. (“Wells
Fargo”), holder of both secured and unsecured claims, resolved
its claims through negotiation with the Debtor. All other claims
were expunged. As a result, the Debtor has a limited creditor base
consisting of Wells Fargo, professionals fees, and US Trustee fees.
After confirmation of the Plan and the occurrence of the Effective
Date, the reorganized Debtor will continue operating under existing
management.  Payments under the Plan will be funded by profits from
continued operations of the reorganized Debtor and guaranteed by
the principal of the Debtor.

Class 3 consists of the Allowed Unsecured Claim of Wells Fargo.
Wells Fargo has agreed to accept $80,000 on account of its combined
Allowed Secured Claim and Allowed Unsecured Claim; paid $40,000 on
or before August 31, 2020 and $40,000 on or before November 1,
2020.  Allowed Class 3 Claims are impaired under the Plan and,
therefore, holders of such Claims are entitled to vote to accept or
reject the Plan.

Class 4 consists of the Allowed Interest of Dr. Emad Soliman, the
holder of 100% of the equity interests in the Debtor.  The holder
of the Class 4 Interest will retain his interests in the
reorganized Debtor, subject to acceptance of the Plan by holders of
Class 1 Secured Claims and Class 3 Unsecured Claims as required by
the absolute priority rule.

A full-text copy of the First Amended Disclosure Statement dated
July 23, 2020, is available at https://tinyurl.com/y3gumeqy from
PacerMonitor.com at no charge.

The Debtor is represented by:

     Dawn Kirby, Esq.
     Kirby Aisner & Curley LLP    
     700 Post Road, Suite 237     
     Scarsdale, NY 10583
     Tel: (914) 401-9500
     Fax: (914) 401-9501
     E-mail: dkirby@kacllp.com

              About Westchester Neurological Consultant

Westchester Neurological Consultant, PC, filed a Chapter 11
bankruptcy petition (Bankr. S.D.N.Y. Case No. 17-22508) on March
31, 2017.  The Debtor's assets and liabilities are both less than
$1 million.  The case is assigned to Judge Robert D. Drain.  Kirby
Aisner & Curley LLP is the Debtor's counsel.


WESTMINSTER AT LAKE RIDGE: Fitch Cuts Rating on 2016 Bonds to BB
----------------------------------------------------------------
Fitch Ratings has downgraded the ratings on approximately $45.8
million of residential care facility revenue and refunding bonds
series 2016 issued by the Industrial Development Authority of the
County of Prince William, Virginia on behalf of Westminster
Presbyterian Retirement Community d/b/a Westminster at Lake Ridge
(WLR) three notches to 'BB' from 'BBB'.

The Rating Outlook has been revised to Negative from Stable.

SECURITY

The bonds are secured by a pledge of and security interest in the
gross revenues of the obligated group (WLR is the only member), a
mortgage lien on the community, and a series-specific debt service
reserve that is cash-funded to maximum annual debt service (MADS)
of $3.1 million.

KEY RATING DRIVERS

SNF Losses and Cash-Funded Renovations Will Stress Financial
Profile: The downgrade to 'BB' reflects unexpected deterioration of
WLR's financial profile over the past year, which Fitch expects
will continue through the end of FY 2020 (ending December 31). WLR
expects to end the year with approximately $10 million of
unrestricted cash, down from $24 million at FYE 2019 due to weak
SNF occupancy and necessary capital spending from cash to complete
a strategically important renovation and repositioning project.
Management currently expects to maintain covenant compliance for
2020 with only minimal headroom, though missed covenants do not
immediately trigger an event of default.

Weak Health Center Occupancy Exacerbated by Pandemic: Health center
utilization has weakened steadily since 3Q19 due to declining
lengths of stay, disruption of hospital referral relationships and
increased competition from newer facilities. The pandemic has
exacerbated existing occupancy challenges and prevented more
meaningful cost reductions, hampering turnaround efforts through
2Q20. Skilled nursing facility (SNF) occupancy fell below 70% (of
60 beds) by the end of 2019 and, despite removal of 16 beds from
service, has fallen further to 65% (of 44 beds) as of July 2020.
Assisted living (AL, 40 units) occupancy has also fallen to
approximately 70% as of July. WLR is pursuing options to improve
occupancy and cash flow, but the health center will continue to be
a stress on WLR's operating performance through at least the end of
the year.

Federal Aid Softens Financial Performance Impact: Profitability
remains weak year-to-date, although federal pandemic aid has
significantly softened the decline. WLR ended the seven-months
ended July 31, 2020 with a net operating margin (NOM) of -9.4% and
NOM-adjusted of 6.2% as reported, or 4.3% and 16.5%, respectively,
after including $1.6 million of forgivable PPP loan proceeds.

Mature Community, Stable Il Demand Support Rating: Independent
living unit (ILU, 235 units) occupancy has been resilient around
93% through July 2020 despite a suspension of move-ins for part of
2Q and ongoing practical limitations on the speed of move-ins. WLR
operates in a favorable market about 30 miles southwest of
Washington, D.C., with mid-to-upscale IL product offerings and
differentiation as one of the only full-continuum communities
nearby offering standalone cottage ILUs.

Moderate Leverage; Capital Spending Reducing Cash: WLR's long-term
liability profile supports the rating, with MADS equal to a
moderate 12.7% of revenue and debt-to-net available likely to fall
between 8x and 10x, in line or better with below-investment grade
median. However, capital spending to address deferred maintenance
and update the campus has exceeded prior expectations somewhat, and
continued spending will further reduce cash through the end of the
year. Management expects to end the year with around $10 million
(likely around 20% cash-to-debt) from $18 million (33%) as of July
31.

Asymmetric Risk Considerations: No asymmetric risk considerations
affected the rating determination.

RATING SENSITIVITIES

The Negative Outlook reflects heightened risk of further negative
rating movement over the next year based on Fitch's downside stress
case. Management is taking steps to address weak SNF utilization
trends; however, as SNF performance has not yet stabilized, Fitch
expects material improvements may be difficult to achieve,
especially in context of the pandemic.

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

  -- Successful stabilization and improvement of SNF utilization
and financial performance could return the Outlook to Stable over
the next one to two years;

  -- Sustained cash growth. Any upward rating movement would
require cash growth and improved leverage metrics over time, with
cash-to-debt returning at least to the 30%-40% range, in addition
to underlying operating improvements. Fitch considers this outcome
unlikely in the near term.

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

  -- Failure to stabilize or improve health center occupancy
through 2020 and early 2021 would likely result in further
downgrade;

  -- Cash depletion beyond current expectations. Further
deterioration of cash from operations or capex resulting in
year-end unrestricted cash below the approx. $10 million expected
level (before proceeds of a potential liquidity facility) or
cash-to-debt below 20% would indicate liquidity stress and would
cause a further downgrade;

  -- Failure to comply with debt service coverage (1.2x) and
liquidity (150 days cash) covenants for fiscal 2020 could lead to a
further downgrade. Management now expects to achieve compliance
this year, though narrowly, and loose covenant terms would require
two consecutive years of coverage below 1.0x for an event of
default. Nevertheless, failure to meet covenant tests this year
could signal a stagnant or worsening trajectory while potentially
requiring material improvement during 2021 to avoid an event of
default.

CREDIT PROFILE

WLR is a primarily Type C (fee-for-service) life plan community
(LPC) with 235 ILUs, including a residential center with 140
apartment units and 95 standalone cottages and a healthcare center
consisting of 40 assisted living units (ALUs, 34 private and six
semi-private units), and a 44-bed SNF with all private beds after
taking 16 beds offline at the end of 2019. The community was opened
in 1993 and sits on 62 acres in Lake Ridge, VA, about 30 miles
southwest of Washington, D.C. WLR is the sole member of the
obligated group and generated operating revenue of $26 million in
2019 (fiscal year ended Dec. 31).

WLR's parent, Ingleside, is the sole corporate member of two other
LPCs, Ingleside at King Farm, MD (B-/Negative) and Ingleside at
Rock Creek in Washington, D.C, as well as a supporting foundation,
a for-profit development company, and a non-profit home care
service provider.

Existing Health Center Challenges Exacerbated by Pandemic

Health center utilization has weakened steadily since 3Q19 due to
declining lengths of stay, disruption of hospital referral
relationships and increased competition from newer facilities. SNF
occupancy fell from 85% (tracking near the budgeted 87%) as of June
30, 2019 but declined to 69% by December 2019 (78% fiscal-year
average occupancy). WLR took 16 beds offline at the end of 2019 to
reduce costs, but the SNF census declined further, with occupancy
(on the lower 44-bed basis) falling to 75% by March 2020.

The coronavirus pandemic exacerbated existing occupancy challenges,
with occupancy falling further to 65% in July 2020 (73% YTD
average); WLR's private pay census has been particularly hard hit
between April and July. AL occupancy has also fallen below 70% in
July from over 80% at the start of the year. In addition to
pressuring occupancy, the coronavirus pandemic has increased
various costs (staffing, equipment, preparation for isolation
units) and hampered turnaround efforts to date.

Weakened Financial Performance Softened by Stimulus

WLR had generated a healthy NOM around 11% through the six months
ended June 30, 2019, but SNF challenges weakened NOM to 5.5% for
the full year, in line with Fitch's 'BBB' category median but well
below WLR's historical performance around 10% or better. Lower net
turnover entrance fees for the year compounded weaker operations,
resulting in 2019 NOM-adjusted around 15% compared to WLR's 20%-30%
historical range, and the pandemic will likely continue to dampen
net turnover entrance fees through the remainder of 2020.

Performance has weakened through the pandemic, with WLR on track
for lower revenue and higher expenses for 2020, but losses have
been softened by federal stimulus funds. Through the seven-months
ended July 31, WLR generated a NOM of -9.4% and NOM-adjusted of
6.2%. However, when including WLR's $1.6 million forgivable PPP
loan (classified as non-operating but recognized in revenue through
July), NOM and NOM-adjusted improve to 4.3% and 16.5%,
respectively, compared to Fitch's below-investment grade medians of
3.8% and 19.4%.

WLR is working to improve health center occupancy and financial
performance, and management expects the community could return to a
NOM of 6% to 8% with immediate measures. Nevertheless, Fitch
expects the health center will continue to be a stress on WLR's
operating performance through at least the end of the year. The
Negative Outlook further reflects the difficulty and uncertainty of
achieving a turnaround in the current pandemic-constrained
environment. Immediate plans include tightening cost controls, in
addition to recent new leadership appointments and a renewed focus
on marketing the 5-star health center. WLR is considering
increasing Medicaid admissions, which are still loss-making but
would reduce losses relative to empty beds, and the Ingleside
parent recently engaged a consultant to evaluate its SNF strategy
across the system.

Capital Spending Drives Cash Depletion

Cash-funded capital spending will further reduce WLR's cash
position through the end of the year. WLR's cash position has
declined from $24 million (over 420 days cash) at Dec. 31, 2019 to
$18 million (approx. 300 days) at July 31, 2020. Cash is expected
to fall further to about $10 million (likely 150-170 days) by the
end of 2020 due to the need to spend additional capital through a
period of weak underlying cash flow.

Despite the cash drain, WLR intends to complete what it considers a
strategically important project begun in 2016 (and funded with debt
proceeds through its early phases) to address deferred maintenance
and reposition the community through investments largely focused on
independent living spaces and common areas. WLR's long-range plan
calls for further updates and renovation of the SNF and ALUs, but
these investments, which would likely need to be paired with a
successful ILU expansion, Asymmetric Risk Considerations are on
hold as the system re-evaluates its health center strategy. Such
investment is not currently incorporated into the rating and will
be assessed as any plans are developed.

Debt Profile

WLR's debt totaled $57 million at FYE 2019 consisting of $45
million of series 2016 bonds, $10 million under a 2015 bank
facility (fully drawn down in 2019); and the remainder of
unamortized premium and deferred financing costs. Both series are
secured on parity under a master trust indenture (MTI), and the
series 2016 bonds are additionally secured by a debt service
reserve cash-funded to MADS. The fixed-rate series 2016 bonds
amortize over 30 years with level debt service. The 2015 bank
facility caries a variable rate and converted to a five-year term
loan (25-year amortization) during 2019 at the end of the drawdown
period. WLR has no defined benefit retirement obligations or
material non-cancellable operating leases. Ingleside is also
pursuing a $5 million working capital line of credit for WLR.

Likely Covenant Stress; Weak Covenants Provide Limited Protection

Financial covenants include annual tests of debt service coverage
(1.2x) and liquidity (150 days cash), but covenants are rather
loose. Rate covenant violations generally trigger, at worst, a
consultant call and are not considered and event of default unless
coverage falls below 1.0x for two consecutive fiscal years.
Liquidity covenant violations similarly can, depending on severity,
require a management plan or trigger a consultant call, but do not
result in an event of default as long as WLR follows consultant
recommendations.

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).


WISCONSIN PUBLIC FINANCE: Fitch Rates Series 2020A Bonds 'BB'
-------------------------------------------------------------
Fitch Ratings has assigned a 'BB' rating to Public Finance
Authority's (Wisconsin) $17.8 million Series 2020A fixed rate
revenue bonds. Fitch also downgraded the rating to 'BB' from 'BB+'
on approximately $28.2 million of series 2015 fixed rate revenue
bonds issued by the Michigan Finance Authority. All bonds have been
issued on behalf of the Presbyterian Villages of Michigan Obligated
Group (PVM OG).

The Rating Outlook is Stable.

The $17.8 million Michigan Finance Authority Revenue Bonds
(Presbyterian Villages of Michigan Obligate Group) Series 2020A
will sell via negotiation the week of Sept. 21.

The Series 2020A bond proceeds will be used to partially finance
$26.7 million for the development of Harbor Inn, refinance
approximately $4.6 million of debt for new members, which will
enter the PVM OG, refinance approximately $2.8 million of existing
PVM OG debt, fund $1 million for a project at East Harbor and fund
$800,000 for a project at Westland.

SECURITY

The bonds are secured by a pledge of unrestricted receivables, a
mortgage on certain properties and a debt service reserve fund.

KEY RATING DRIVERS

ELEVATED LONG-TERM LIABILITY PROFILE: PVM OG's debt burden is
elevated with the issuance of the Series 2020A and 2020B bonds (not
rated by Fitch). With proforma MADS as a percentage of revenue
measured 13.6% in fiscal 2019 just below non-IG median coupled with
proforma debt-to-net available of 28.2x well above the non-IG
median the rating revision is supported. While the proforma metrics
do not include new additions to the obligated group, Fitch still
views the long-term liability profile as elevated. Debt equivalents
are manageable, as PVM OG does not have a defined benefit pension
plan and only limited exposure to operating leases.

MIXED OPERATING PROFILE: The service area around Westland remains
somewhat challenged, although growth remains focused at East
Harbor, which has stronger demographic characteristics. While
competitors are present in the broader area, competition is
somewhat limited in the communities immediately surrounding
Westland and East Harbor. Occupancy rates continued to rebound
prior to the novel coronavirus affecting the U.S. in mid-March. As
the area continues to reopen, PVM is seeing the occupancy improve.
PVM OG has noted that while they have also experienced challenges
related to the novel coronavirus, as the state relaxes restrictions
and the ability to get funding from CARES and other stimulus
funding the operating profile for fiscal 2020 should be in line
with fiscal 2019.

MIXED AND GENERALLY MODEST FINANCIAL PROFILE: Cash on hand of just
under 110 days at FYE 2019 remains modest. PVM OG noted that the
addition of new OG members should help to improve days cash but not
to a level that would change Fitch's view of day's cash.
Cash-to-proforma debt of 15.7% at FYE 2019 is less than adequate
for a non-investment-grade life plan community (LPC). Operating
metrics have been modest the last two years, as the operating ratio
was above 100% in 2018 and 2019. Proforma MADS coverage of 0.6x in
2019 is light for a non-investment-grade LPC. As PVM OG issues the
debt, the actual MADS calculation will increase over the fill-up
phase of the project thus PVM OG is not expected to be in violation
of the covenant as long as it performs in line with the
feasibility.

ASYMMETRIC RISK FACTORS: There are no asymmetric risk factors
associated with PVM OG's rating.

RATING SENSITIVITIES

The Stable Outlook incorporates Fitch's expectation that PVM OG
will successfully complete its capital projects and the operating
results will be in line with its feasibility study.

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

  -- Any future debt that further negatively affects PVM OG's
leverage metrics, as the credit does not have any additional debt
capacity at this rating level;

  -- Inability to execute on strategic plans resulting in any
deviation from expected growth of operations or liquidity metrics;

  -- Any challenges completing the Harbor Inn capital project on
time and on budget;

  -- If current economic conditions decline further than Fitch
currently anticipates in fiscal 2021 due to the pandemic, the
financial profile may deteriorate and a negative rating action may
be warranted.

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

  -- Successful completion of the capital project that further
enhances operational flexibility;

  -- Improvement of the long-term liability profile such that MADS
is greater than 1.5x and trending toward 2.0x and cash-to-debt
greater than 35% consistently.

CREDIT PROFILE

PVM is an aging services network and is headquartered in
Southfield, MI. PVM OG consists of PVM Corporate, the PVM
Foundation, continuing care retirement communities in Westland and
Chesterfield (East Harbor), and Presbyterian Village North (which
owns 13 acres of undeveloped land). The two PVM OG campuses total
289 independent rental units (ILU), 116 assisted living units (ALU)
and 102 skilled nursing (SNF) beds. With the issuance of the bonds,
PVM OG will add the following entities to the OG:

  -- Harry and Jeanette Weinberg Green Houses (WGH) at Rivertown
located in Detroit. PVM is the sole member of WGH. WGH was
completed in 2017, and consists of 21 studio apartments;

  -- Harbor Inn, Chesterfield Township, Michigan. Presbyterian
Village East is the sole member of Harbor Inn. The capital project
that the bonds will primarily fund will support Harbor Inn which is
developing 96 independent living apartments and ranch homes on the
Village of East Harbor campus.

PVM also has an ownership interest in approximately 2,035 ILUs and
ALUs through non-obligated entities and an equity interest in two
Program of All-Inclusive Care for the Elderly (PACE). PVM manages
1,051 ILUs and ALUs for which it does not have an ownership
interest. All PVM owned and managed properties are in Michigan.

PVM OG recorded $31.1 million in operating revenue in fiscal 2019
(Dec. 31 year-end).

MIXED OPERATING PROFILE

PVM OG's service area characteristics are mixed, although housing
sales are improving. The service area around the Westland campus is
somewhat modest while East Harbor is more favorable with growth
prospects.

There are senior living competitors throughout the broad Detroit
metro area. Comparable full-service LPC competition is somewhat
limited in the communities immediately surrounding Westland and
Chesterfield. Management notes that East Harbor is still one of
only two full service LPCs in Macomb County. New competition opened
within a few miles of East Harbor within the last two years, but
East Harbor's improved occupancy rates and robust waitlist suggest
ample demand in the market.

PVM OG's occupancy has improved. ILU occupancy improved to
approximately 90% in 2019, up from 83% in 2018. Due to the impact
of the novel coronavirus, occupancy has dipped to 80% as of June
30, 2020 and is expected to further increase as the state of
Michigan relaxes the restrictions put in place to combat the spread
of coronavirus. ALU occupancy in particular has grown, measuring
94% in 2019, up from 88% in 2018 and 85% in 2017. As with ILU
occupancy, ALU occupancy has been affected by the coronavirus and
equated to 71% as of June 30, 2020. SNF occupancy remains above
90%. As of June 30, 2020, SNF occupancy had declined to 79% due to
coronavirus impacts and restrictions. The East Harbor ILU alone has
a waitlist of approximately 85.

Quality is an area of strength for PVM. For example, the PVM OG SNF
facility has a five-star rating from CMS, and East Harbor was the
recipient of the Governor's Award of Excellence.

MIXED AND GENRALLY MODEST FINANCIAL PROFILE

Operating metrics have remained modest the last two years for a
high non-investment grade LPC. PVM OG's operating ratio equated to
102% in fiscal 2019 and measured roughly 103% in fiscal 2018 (the
below-investment-grade median is nearly 101%). PVM OG's NOM was
improved in fiscal 2019 at 0% compared with negative 3.3%in fiscal
2018, compared to the non-investment-grade median of 3.8%.
Approximately half of PVM OG's revenues are derived from SNF
services, which leads to limited pricing power (given that the
majority of SNF volumes are from government sources) and
contributes to PVM OG's thin NOM.

Despite modest cash flow generation, PVM OG's MADS coverage had
historically been sound. However, proforma MADS is 0.6x for fiscal
2019 and the first half of fiscal 2020 ended June 30; however, this
does not give any benefit for the two new obligated group members
(below-investment-grade median is 1.3x). MADS coverage - revenue
only of 0.6x in fiscal 2019 compares well with the
below-investment-grade median of 0.7x. As PVM OG issues the debt
the actual MADS calculation will increase over the fill-up phase of
the project thus PVM OG is not expected to be in violation of the
covenant as long as it performs in line with the feasibility.

PVM OG's liquidity ratios are modest with cash on hand of 109 days
at FYE 2019 and 134 days at June 30, 2020 (below-investment-grade
median is 312 days). Cash-to-proforma debt is light at 15.7% at FYE
2019, however this includes the debt for the two new obligated
group members without the benefit of any unrestricted cash
(below-investment-grade median is 33%).

NEW CAPITAL PROJECTS

PVM OG is beginning capital projects which had been contemplated
over the past couple of years. With the issuance of the Series
2020A and 2020B (not rated by Fitch) bonds, PVM OG will construct
its approximately $26.7 million Harbor Inn Project, construct its
$2.5 million wellness center at East Harbor and spend approximately
$800,000 on renovation and pre-development cost at Westland.

The Harbor Inn project will construct 36 ILU rental ranch homes and
60 ILU apartments and one guest suite in a three-story building.
The new ranch homes will offer two-bedroom configurations, while
the apartment units will consist of 31 one-bedroom apartments and
29 two-bedroom apartments. All apartment units will include walk
out balconies or street level patios. The project will be located
on the East Harbor Campus. As such, the Harbor Inn apartment
building will include a common area which will also include a
covered parkway to connect with the newly constructed Wellness
Center at East Harbor.

The new wellness center at East Harbor will be a 4,900 square foot
outpatient rehabilitation facility with a bistro. The wellness
center will have a separate entry for the independent living
residents and general community as well as the covered pathway to
Harbor Inn. The new facility will expand the wellness space and
services, and serve the residents and general senior community with
programs offering licensed outpatient rehabilitation, hydrotherapy,
massage, educational, physical and social connectedness, including
an 800 square foot bistro/cafe.

At Westland, PVM OG will finance recent capital improvements to
renovate and reconfigure units and common areas to expand the
Enhanced Living program serving persons of low to moderate incomes
with smaller accommodations, home health services, and meals closer
to the residential units. In addition, the proceeds will be used to
fund pre-development capital for the Westland used to implement the
long-term repositioning of the OG portions of the campus. PVM owns
approximately eight acres of land adjacent to the Westland campus
that could be used for future projects.

ELEVATED LONG-TERM LIABILITY PROFILE

PVM OG's debt burden is elevated as proforma MADS as a percentage
of revenue measured 13.6% in fiscal 2019, compared with the below
investment grade median of 16.7%. Proforma debt-to-net available in
fiscal 2019 of 28.2x is well above the below-investment-grade
median of 10.9x. It should be noted that the proforma metrics do
not include the new members of the obligated group.

Debt equivalents are manageable. PVM OG does not have a defined
benefit pension plan and only limited exposure to operating leases
(the operating lease expense was approximately $120,000 in fiscal
2019).

ASYMMETRIC RISK FACTORS

There are no asymmetric risk factors associated with PVM OG's
rating.

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).


YKL LLC: Voluntary Chapter 11 Case Summary
------------------------------------------
Debtor: YKL, LLC
        10507 Quinton Ave.
        Unit B
        Lubbock, TX 79424-2000

Chapter 11 Petition Date: September 4, 2020

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 20-50172

Debtor's Counsel: David R. Langston, Esq.
           MULLIN HOARD & BROWN, L.L.P.
                  P.O. Box 2585
                  Lubbock, TX 79408
                  Tel: 806-765-7491
                  E-mail: drl@mhba.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Everett Allen Lash, managing member.

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

https://www.pacermonitor.com/view/3ZLLEJA/YKL_LLC__txnbke-20-50172__0001.0.pdf?mcid=tGE4TAMA


YODEL TECHNOLOGIES: Has Until Sept. 21 to File Plan & Disclosure
----------------------------------------------------------------
Yodel Technologies, LLC filed with the U.S. Bankruptcy Court for
the Middle District of Florida, Tampa Division, a Second Motion for
an Extension of Time to File a Disclosure Statement and a Plan of
Reorganization.

On July 23, 2020, Judge Michael G. Williamson ordered that:

   * The Motion is granted.

   * The Debtor will file its Disclosure Statement and Plan of
Reorganization on or before Sept. 21, 2020.

A copy of the order dated July 23, 2020, is available at
https://tinyurl.com/y37eu8c6 from PacerMonitor at no charge.

                    About Yodel Technologies

Yodel Technologies, LLC -- https://www.yodelvoice.com/ -- is a
Florida-based telemarketing company that develops and uses
soundboard technology in combination with live agents to enhance
interactions with prospective clients or customers.

Yodel Technologies filed a Chapter 11 petition (Bankr. M.D. Fla.
Case No. 20-00540) on Jan. 23, 2020.  In the petition signed by
Robert Pulsipher, managing member and chief operating officer,
Debtor disclosed $3,126,219 in assets and $6,027,981 in
liabilities.  Judge Michael G. Williamson oversees the case.

The Debtor tapped Buddy D. Ford, P.A. as bankruptcy counsel;
Weinberg Partners, Ltd. as accountant; and Triumvir Management, LLC
as property manager.


[*] Bankruptcy Gives Extra Bonuses to CEOs, CFOs, COOs & Others
---------------------------------------------------------------
Walter Loeb, writing for Forbes, reports that bankruptcies provide
extra bonuses to executives, like CEOs, CFOs and COOs.

Bankruptcies are declared -- or on the horizon to be declared –
and corporate boards rush to give bonuses to their top executives
in order to retain and incentivize them.

Bankrupt Neiman Marcus is in court, and according to Sourcing
Journal, about to heap $6 Million on CEO Geoffroy van Raemdonck,
plus bonuses for CMO Svetlana Todorovich, COO Chris Sim, and
additional bonuses of $8.7 Million for senior managers such as
directors, vice presidents and senior vice presidents. At the same
time, note that the company will close 24 stores.

Bankrupt JCPenney awarded[S1] $7.5 Million in performance awards
days before the filing for its Chapter 11 protection. They payout
was to incentivize leaders and to stick around and help the company
in the rough times ahead. And, again note that the company will
close 152 stores and several distribution centers.

Ascena Retail Group just filed for bankruptcy. Three executives
received $5.5 Million in a retention and incentive program. The
company will close many stores. The news was not unexpected.

Then, there's the Macy's award of $9 Million to its senior team at
the same time as the company slashed 3,900 jobs. It is an
unfortunate move that shows a callousness on the part of senior
management. The CEO, Jeff Gennette, also received $3.7 Million in
restricted stock and other senior executives received awards
ranging from $350,000 to $ 3 Million. And, the He company will
close 125 stores.

Tailored Brands (home of Men's Wearhouse, Jos. A. Bank, Moores
Clothing for Men, and K&G) dismissed their CFO, Jack Calandra. and
his responsibilities will be divided between CEO Dinesh Lathi and
Holly Etlin, a managing partner of AlixPartners. She has also been
appointed to the new role of chief restructuring officer. The
company has identified up to 500 stores that may be closed "over
time" and will eliminate 20% of the corporate positions by the end
of the second quarter. I can hardly wait for the special
compensation that will be doled out when all that happens.

PVH will close Heritage Brands and close 162 stores. 450 positions
will also be cut. The cut will cost about $80 Million pre-tax.
Since Heritage featured mid-priced apparel, in a market where the
middle class continues to be reduced, this division had been
particularly challenged.

The Paper Store filed for bankruptcy protection and will close its
86 stores. According to the release, a stormy winter in the
Northeast (which I do not remember) and the pandemic left the
company with $45 Million in funded debt, #$13.5 Million in unpaid
bills to vendors, and $3.7 Million in unpaid rent among other
liabilities.

The litany of bankruptcies, unpaid bills, and unpaid rents
continues to grow and scares me. Where and when does the next shoe
drop? What is the outlook for the industry? Sure, there are some
retailers that are doing well. Whether it is a dollar store or a
grocery store or a discount operation, they are enjoying customers
shopping more frequently on the internet. Discount operations on
the internet cannot be ignored, and Amazon AMZN +0.7% leads the way
there. However, the question of what is the new normal keeps me up
at night.


[^] BOND PRICING: For the Week from Aug. 31 to Sept. 4, 2020
------------------------------------------------------------

  Company                  Ticker    Coupon Bid Price   Maturity
  -------                  ------    ------ ---------   --------
24 Hour Fitness Worldwide  HRFITW     8.000     0.250   6/1/2022
24 Hour Fitness Worldwide  HRFITW     8.000     1.794   6/1/2022
Ahern Rentals Inc          AHEREN     7.375    49.937  5/15/2023
American Airlines 2011-1
  Class A Pass
  Through Trust            AAL        5.250    86.827  1/31/2021
American Airlines 2013-1
  Class B Pass
  Through Trust            AAL        5.625    85.097  1/15/2021
American Energy-
  Permian Basin LLC        AMEPER    12.000     2.750  10/1/2024
American Energy-
  Permian Basin LLC        AMEPER    12.000     1.868  10/1/2024
American Energy-
  Permian Basin LLC        AMEPER    12.000     1.868  10/1/2024
BPZ Resources Inc          BPZR       6.500     3.017   3/1/2049
Basic Energy Services Inc  BASX      10.750    20.142 10/15/2023
Basic Energy Services Inc  BASX      10.750    18.914 10/15/2023
Bristow Group Inc/old      BRS        6.250     6.452 10/15/2022
Bristow Group Inc/old      BRS        4.500     6.500   6/1/2023
Buffalo Thunder
  Development Authority    BUFLO     11.000    50.125  12/9/2022
CBL & Associates LP        CBL        5.250    40.270  12/1/2023
CEC Entertainment Inc      CEC        8.000    12.250  2/15/2022
Calfrac Holdings LP        CFWCN      8.500    11.000  6/15/2026
Calfrac Holdings LP        CFWCN      8.500    10.317  6/15/2026
California Resources Corp  CRC        8.000     2.750 12/15/2022
California Resources Corp  CRC        6.000     2.625 11/15/2024
California Resources Corp  CRC        8.000     2.090 12/15/2022
California Resources Corp  CRC        6.000     2.133 11/15/2024
Callon Petroleum Co        CPE        6.250    38.903  4/15/2023
Callon Petroleum Co        CPE        6.125    34.224  10/1/2024
Callon Petroleum Co        CPE        8.250    32.464  7/15/2025
Callon Petroleum Co        CPE        6.125    32.551  10/1/2024
Callon Petroleum Co        CPE        6.125    32.551  10/1/2024
Chaparral Energy Inc       CHAP       8.750     1.000  7/15/2023
Chaparral Energy Inc       CHAP       8.750     9.242  7/15/2023
Chesapeake Energy Corp     CHK       11.500    13.500   1/1/2025
Chesapeake Energy Corp     CHK        5.500     4.500  9/15/2026
Chesapeake Energy Corp     CHK        6.625     4.500  8/15/2020
Chesapeake Energy Corp     CHK       11.500    11.375   1/1/2025
Chesapeake Energy Corp     CHK        5.750     4.500  3/15/2023
Chesapeake Energy Corp     CHK        4.875     4.625  4/15/2022
Chesapeake Energy Corp     CHK        7.000     4.000  10/1/2024
Chesapeake Energy Corp     CHK        8.000     4.938  6/15/2027
Chesapeake Energy Corp     CHK        8.000     4.250  1/15/2025
Chesapeake Energy Corp     CHK        7.500     4.500  10/1/2026
Chesapeake Energy Corp     CHK        8.000     3.500  3/15/2026
Chesapeake Energy Corp     CHK        8.000     4.036  1/15/2025
Chesapeake Energy Corp     CHK        8.000     4.151  6/15/2027
Chesapeake Energy Corp     CHK        8.000     4.213  3/15/2026
Chesapeake Energy Corp     CHK        8.000     4.151  6/15/2027
Chesapeake Energy Corp     CHK        8.000     4.213  3/15/2026
Chesapeake Energy Corp     CHK        8.000     4.036  1/15/2025
Comcast Corp               CMCSA      2.850   105.910  1/15/2023
Continental Airlines
  2000-1 Class A-1
  Pass Through Trust       UAL        8.048    94.807  11/1/2020
Continental Airlines
  2000-1 Class B
  Pass Through Trust       UAL        8.388    94.986  11/1/2020
Dean Foods Co              DF         6.500     2.250  3/15/2023
Dean Foods Co              DF         6.500     1.503  3/15/2023
Denbury Resources Inc      DNR        9.000    51.000  5/15/2021
Denbury Resources Inc      DNR        9.250    49.500  3/31/2022
Denbury Resources Inc      DNR        6.375    15.500 12/31/2024
Denbury Resources Inc      DNR        5.500     1.750   5/1/2022
Denbury Resources Inc      DNR        4.625     1.750  7/15/2023
Denbury Resources Inc      DNR        9.000    49.625  5/15/2021
Denbury Resources Inc      DNR        9.250    41.875  3/31/2022
Denbury Resources Inc      DNR        6.375    13.750 12/31/2024
Diamond Offshore Drilling  DOFSQ      7.875    10.250  8/15/2025
Diamond Offshore Drilling  DOFSQ      5.700    10.500 10/15/2039
Diamond Offshore Drilling  DOFSQ      4.875    11.000  11/1/2043
Diamond Offshore Drilling  DOFSQ      3.450    10.125  11/1/2023
ENSCO International Inc    VAL        7.200    15.000 11/15/2027
EP Energy LLC / Everest
  Acquisition Finance Inc  EPENEG     7.750    22.500  5/15/2026
EP Energy LLC / Everest
  Acquisition Finance Inc  EPENEG     9.375     0.001   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc  EPENEG     7.750    27.000  5/15/2026
EP Energy LLC / Everest
  Acquisition Finance Inc  EPENEG     8.000     0.001  2/15/2025
EP Energy LLC / Everest
  Acquisition Finance Inc  EPENEG     8.000     0.347  2/15/2025
EP Energy LLC / Everest
  Acquisition Finance Inc  EPENEG     9.375     0.029   5/1/2024
EnLink Midstream Partners  ENLK       6.000    40.250       N/A
Endologix Inc              ELGX       3.250    93.875  11/1/2020
Energy Conversion Devices  ENER       3.000     7.875  6/15/2013
Energy Future Competitive
  Holdings Co LLC          TXU        1.048     0.072  1/30/2037
Exela Intermediate LLC /
  Exela Finance Inc        EXLINT    10.000    29.660  7/15/2023
Exela Intermediate LLC /
  Exela Finance Inc        EXLINT    10.000    28.877  7/15/2023
Extraction Oil & Gas Inc   XOG        7.375    26.500  5/15/2024
Extraction Oil & Gas Inc   XOG        7.375    26.212  5/15/2024
FTS International Inc      FTSINT     6.250    39.301   5/1/2022
Federal Farm Credit Banks
  Funding Corp             FFCB       0.930    99.106 11/26/2025
Federal Farm Credit Banks
  Funding Corp             FFCB       2.620    99.310   9/9/2031
Federal Farm Credit Banks
  Funding Corp             FFCB       0.720    99.156  9/10/2024
Federal Farm Credit Banks
  Funding Corp             FFCB       2.700    99.430  9/11/2034
Federal Home Loan Banks    FHLB       2.470    99.487   3/9/2035
Federal Home Loan Banks    FHLB       2.800    99.500   9/9/2037
Federal Home Loan Banks    FHLB       2.140    99.655  9/11/2026
Federal Home Loan Banks    FHLB       1.100    99.718  3/10/2025
Federal Home Loan Banks    FHLB       2.650    99.160  9/11/2034
Federal Home Loan
  Mortgage Corp            FHLMC      0.950    99.432  6/10/2025
Federal Home Loan
  Mortgage Corp            FHLMC      0.830    99.689   6/9/2025
Federal Home Loan
  Mortgage Corp            FHLMC      1.150    99.538   9/9/2022
Federal Home Loan
  Mortgage Corp            FHLMC      0.300    99.888   6/9/2022
Federal National
  Mortgage Association     FNMA       1.300    99.438   9/8/2020
Federal National
  Mortgage Association     FNMA       1.750    99.461  9/11/2020
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp             FGP        8.625    30.250  6/15/2020
Fleetwood Enterprises Inc  FLTW      14.000     3.557 12/15/2011
Frontier Communications    FTR       10.500    44.000  9/15/2022
Frontier Communications    FTR        7.125    41.250  1/15/2023
Frontier Communications    FTR        7.625    41.563  4/15/2024
Frontier Communications    FTR        8.750    43.250  4/15/2022
Frontier Communications    FTR        6.250    41.750  9/15/2021
Frontier Communications    FTR        9.250    39.000   7/1/2021
Frontier Communications    FTR       10.500    43.579  9/15/2022
Frontier Communications    FTR       10.500    43.579  9/15/2022
GNC Holdings Inc           GNC        1.500     1.375  8/15/2020
GTT Communications Inc     GTT        7.875    36.618 12/31/2024
GTT Communications Inc     GTT        7.875    36.650 12/31/2024
General Electric Co        GE         5.000    76.000       N/A
Global Marine Inc          GLBMRN     7.000    19.224   6/1/2028
Goodman Networks Inc       GOODNT     8.000    43.000  5/11/2022
Great Western Petroleum
  LLC / Great Western
  Finance Corp             GRTWST     9.000    56.607  9/30/2021
Great Western Petroleum
  LLC / Great Western
  Finance Corp             GRTWST     9.000    56.607  9/30/2021
Grizzly Energy LLC         VNR        9.000     6.000  2/15/2024
Grizzly Energy LLC         VNR        9.000     6.000  2/15/2024
Guitar Center Inc          GTRC       9.500    71.873 10/15/2021
Guitar Center Inc          GTRC       9.500    71.218 10/15/2021
Hertz Corp/The             HTZ        6.250    44.875 10/15/2022
Hi-Crush Inc               HCR        9.500     3.500   8/1/2026
Hi-Crush Inc               HCR        9.500     7.180   8/1/2026
High Ridge Brands Co       HIRIDG     8.875     3.500  3/15/2025
High Ridge Brands Co       HIRIDG     8.875     3.000  3/15/2025
HighPoint Operating Corp   HPR        7.000    26.540 10/15/2022
HighPoint Operating Corp   HPR        8.750    29.665  6/15/2025
International Wire Group   ITWG      10.750    89.250   8/1/2021
International Wire Group   ITWG      10.750    88.750   8/1/2021
J Crew Brand LLC / J Crew
  Brand Corp               JCREWB    13.000    53.090  9/15/2021
JC Penney Corp Inc         JCP        6.375     0.875 10/15/2036
JC Penney Corp Inc         JCP        7.400     0.487   4/1/2037
JC Penney Corp Inc         JCP        5.875    37.970   7/1/2023
JC Penney Corp Inc         JCP        7.625     1.055   3/1/2097
JC Penney Corp Inc         JCP        5.650     0.875   6/1/2020
JC Penney Corp Inc         JCP        8.625     2.250  3/15/2025
JC Penney Corp Inc         JCP        5.875    37.440   7/1/2023
JC Penney Corp Inc         JCP        7.125     2.140 11/15/2023
JC Penney Corp Inc         JCP        8.625     2.000  3/15/2025
JC Penney Corp Inc         JCP        6.900     0.457  8/15/2026
Jonah Energy LLC / Jonah
  Energy Finance Corp      JONAHE     7.250    12.250 10/15/2025
Jonah Energy LLC / Jonah
  Energy Finance Corp      JONAHE     7.250    14.000 10/15/2025
K Hovnanian Enterprises    HOV        5.000    10.507   2/1/2040
K Hovnanian Enterprises    HOV        5.000    10.507   2/1/2040
LSC Communications Inc     LKSD       8.750    14.000 10/15/2023
LSC Communications Inc     LKSD       8.750    14.584 10/15/2023
Lexicon Pharmaceuticals    LXRX       5.250    61.000  12/1/2021
Liberty Media Corp         LMCA       2.250    48.150  9/30/2046
Lonestar Resources
  America Inc              LONE      11.250    16.242   1/1/2023
Lonestar Resources
  America Inc              LONE      11.250    14.853   1/1/2023
MAI Holdings Inc           MAIHLD     9.500    16.173   6/1/2023
MAI Holdings Inc           MAIHLD     9.500    16.173   6/1/2023
MAI Holdings Inc           MAIHLD     9.500    16.173   6/1/2023
MF Global Holdings Ltd     MF         9.000    15.625  6/20/2038
MF Global Holdings Ltd     MF         6.750    15.625   8/8/2016
MPLX LP                    MPLX       1.148   100.016   9/9/2021
Mashantucket Western
  Pequot Tribe             MASHTU     7.350    16.000   7/1/2026
McClatchy Co/The           MNIQQ      6.875     2.500  3/15/2029
McClatchy Co/The           MNIQQ      6.875    11.530  7/15/2031
McClatchy Co/The           MNIQQ      7.150     1.998  11/1/2027
Men's Wearhouse Inc/The    TLRD       7.000     2.125   7/1/2022
Men's Wearhouse Inc/The    TLRD       7.000     1.336   7/1/2022
NBCUniversal Media LLC     CMCSA      2.875   106.036  1/15/2023
NWH Escrow Corp            HARDWD     7.500    41.875   8/1/2021
NWH Escrow Corp            HARDWD     7.500    41.875   8/1/2021
Nabors Industries Inc      NBR        5.750    30.304   2/1/2025
Nabors Industries Inc      NBR        5.000    99.326  9/15/2020
Nabors Industries Inc      NBR        0.750    25.250  1/15/2024
Nabors Industries Inc      NBR        5.750    31.139   2/1/2025
Nabors Industries Inc      NBR        5.750    31.534   2/1/2025
Nabors Industries Inc      NBR        5.000    98.990  9/15/2020
Nabors Industries Inc      NBR        5.000    98.990  9/15/2020
Neiman Marcus
  Group LLC/The            NMG        7.125     8.500   6/1/2028
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG           NMG        8.000     5.000 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG           NMG       14.000    29.500  4/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG           NMG        8.750     5.317 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG           NMG        8.000     5.732 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG           NMG        8.750     5.317 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG           NMG       14.000    28.431  4/25/2024
Neiman Marcus
  Group Ltd LLC            NMG        8.000    58.750 10/15/2021
Neiman Marcus
  Group Ltd LLC            NMG        8.750    53.625 10/15/2021
Neiman Marcus
  Group Ltd LLC            NMG        8.000    58.750 10/15/2021
Neiman Marcus
  Group Ltd LLC            NMG        8.750    53.625 10/15/2021
Nine Energy Service Inc    NINE       8.750    34.843  11/1/2023
Nine Energy Service Inc    NINE       8.750    35.099  11/1/2023
Nine Energy Service Inc    NINE       8.750    35.099  11/1/2023
Northwest Hardwoods Inc    HARDWD     7.500    33.722   8/1/2021
Northwest Hardwoods Inc    HARDWD     7.500    33.722   8/1/2021
OMX Timber Finance
  Investments II LLC       OMX        5.540     0.573  1/29/2020
Oasis Petroleum Inc        OAS        6.875    22.338  3/15/2022
Oasis Petroleum Inc        OAS        2.625    20.000  9/15/2023
Oasis Petroleum Inc        OAS        6.875    23.907  1/15/2023
Oasis Petroleum Inc        OAS        6.250    19.853   5/1/2026
Oasis Petroleum Inc        OAS        6.500    19.351  11/1/2021
Oasis Petroleum Inc        OAS        6.250    20.131   5/1/2026
Optimas OE Solutions
  Holding LLC / Optimas
  OE Solutions Inc         OPTOES     8.625    52.500   6/1/2021
Optimas OE Solutions
  Holding LLC / Optimas
  OE Solutions Inc         OPTOES     8.625    52.526   6/1/2021
Party City Holdings Inc    PRTY       6.625    21.939   8/1/2026
Party City Holdings Inc    PRTY       6.125    24.750  8/15/2023
Party City Holdings Inc    PRTY       6.625    19.449   8/1/2026
Party City Holdings Inc    PRTY       6.125    30.324  8/15/2023
Peabody Energy Corp        BTU        6.000    50.857  3/31/2022
Peabody Energy Corp        BTU        6.000    50.635  3/31/2022
Pride International LLC    VAL        6.875    10.500  8/15/2020
Pride International LLC    VAL        7.875    10.250  8/15/2040
Renco Metals Inc           RENCO     11.500    24.875   7/1/2003
Revlon Consumer Products   REV        5.750    29.263  2/15/2021
Revlon Consumer Products   REV        6.250    13.184   8/1/2024
Rolta LLC                  RLTAIN    10.750     5.693  5/16/2018
SESI LLC                   SPN        7.125    25.418 12/15/2021
SESI LLC                   SPN        7.750    24.872  9/15/2024
SESI LLC                   SPN        7.125    40.250 12/15/2021
SanDisk LLC                SNDK       0.500    83.948 10/15/2020
SandRidge Energy Inc       SD         7.500     0.500  2/15/2023
Sears Holdings Corp        SHLD       8.000     1.750 12/15/2019
Sears Holdings Corp        SHLD       6.625     6.770 10/15/2018
Sears Holdings Corp        SHLD       6.625     6.770 10/15/2018
Sears Roebuck Acceptance   SHLD       7.500     0.811 10/15/2027
Sears Roebuck Acceptance   SHLD       6.750     0.707  1/15/2028
Sears Roebuck Acceptance   SHLD       7.000     0.831   6/1/2032
Sears Roebuck Acceptance   SHLD       6.500     0.572  12/1/2028
Sempra Texas Holdings      TXU        5.550    13.500 11/15/2014
Summit Midstream Partners  SMLP       9.500    15.250       N/A
Teligent Inc/NJ            TLGT       4.750    40.945   5/1/2023
TerraVia Holdings Inc      TVIA       5.000     4.644  10/1/2019
Tesla Energy Operations    TSLAEN     3.600    89.382  11/5/2020
Transworld Systems Inc     TSIACQ     9.500    27.000  8/15/2021
Ultra Resources Inc/US     UPL       11.000     5.750  7/12/2024
Unit Corp                  UNTUS      6.625    14.500  5/15/2021
Voyager Aviation Holdings
  LLC / Voyager Finance    VAHLLC     8.500    67.743  8/15/2021
Voyager Aviation Holdings
  LLC / Voyager Finance    VAHLLC     8.500    68.908  8/15/2021
Windstream Services LLC /
  Windstream Finance Corp  WIN        9.000     1.132  6/30/2025
Windstream Services LLC /
  Windstream Finance Corp  WIN       10.500     4.087  6/30/2024
Windstream Services LLC /
  Windstream Finance Corp  WIN        6.375     2.751   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp  WIN        9.000     1.132  6/30/2025
Windstream Services LLC /
  Windstream Finance Corp  WIN        6.375     2.751   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp  WIN        7.500     5.000   6/1/2022
Windstream Services LLC /
  Windstream Finance Corp  WIN        8.750     2.750 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp  WIN        8.750     1.105 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp  WIN       10.500     4.087  6/30/2024



                            *********

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
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re-mailing and photocopying) is strictly prohibited without prior
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                   *** End of Transmission ***