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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 21, 2020, Vol. 24, No. 264

                            Headlines

1549 SE 14TH ST: U.S. Trustee Unable to Appoint Committee
24 HOUR FITNESS: Hires Deloitte Tax as Tax Services Provider
24 HOUR FITNESS: Hires PricewaterhouseCoopers LLP as Auditor
4-S RANCH: Hires McGinley & Associates as Expert Witness
41-23 HAIGHT: LDWS LLC Removed as Committee Member

ADAMIS PHARMACEUTICALS: Prices $10M Common Stock Public Offering
ADTALEM GLOBAL: S&P Puts 'BB' ICR on CreditWatch Negative
AH TWO: Voluntary Chapter 11 Case Summary
ALLIED FINANCIAL: Updates Disc. Statement After 4 Years
ALPHA KING: U.S. Trustee Unable to Appoint Committee

AMY CAPPELLO-STELLWAGEN: Nefic Buying Goshen Property for $280K
ANDES INDUSTRIES: $2M Equity Contribution to Fund Plan
ANDRES INDUSTRIES: Taps Wilenchik & Bartness as Special Counsel
ANICHINI HOSPITALITY: JST Home Buying All Assets for $650K
ANNALY CAPITAL: Egan-Jones Lowers Sr. Unsecured Ratings to CCC+

APPLIED DNA: All Five Proposals Passed at Annual Meeting
ARANDELL HOLDINGS: Hires BMC Group as Administrative Advisor
ARANDELL HOLDINGS: Hires Steinhilber Swanson as Counsel
ARANDELL HOLDINGS: Hires Young Conaway as Co-Counsel
ARS REI USA: Seeks to Hire Raich Ende Malter as Accountant

ASCENA RETAIL: Committee Hires Hirschler Virginia Counsel
ASCENA RETAIL: Committee Hires Pachulski Stang as Counsel
ASCENA RETAIL: Committee Hires Province Financial Advisor
ASHBURY HOLDINGS: Hires Colliers International as Real Estate Agent
AURORA HOME: Unsecureds Will Get 5% of Their Claims

BAINBRIDGE UINTA: Seeks to Hire Kane Russell as Attorney
BASS EMPLOYMENT: Case Summary & 9 Unsecured Creditors
BASS HOLDING: Case Summary & 11 Unsecured Creditors
BAUMANN & SONS: Second Public Sale of Transportation Assets Okayed
BEEGE HOLDING: Seeks to Hire Abitos PLLC as Accountant

BETTER THAN LOGS: Hires Lee & Hayes as Expert Witness
BIOMARIN PHARMACEUTICAL: Egan-Jones Hikes Sr. Unsec. Ratings to B+
BIZ AS USUAL: Unsecureds to Be Paid Face Amount in Plan
BJ SERVICES: Argonaut Closes Purchase of Cementing Solutions Biz.
BLINK CHARGING: Incurs $3.03 Million Net Loss in Second Quarter

BLINK CHARGING: Subsidiary Acquires BlueLA from Blue Systems
BORDEN DAIRY: Debtor Files Liquidating Plan
BOY SCOUTS: Convinces Court to Remand Sex Abuse Trial
BOYCE HYDRO: Seeks to Hire Stretto as Claims Agent
BRAHMAN RESOURCE: U.S. Trustee Appoints Creditors' Committee

BRIGGS & STRATTON: Committee Taps Berkeley Research as Advisor
CALIFORNIA RESOURCES: Amends Restructuring Support Agreement
CALIFORNIA RESOURCES: Hires Cole Schotz as Co-Counsel
CALIFORNIA RESOURCES: Hires Kramer Levin as Counsel
CARDILE MUSHROOMS C&M: Voluntary Chapter 11 Case Summary

CARDILE MUSHROOMS: Voluntary Chapter 11 Case Summary
CARPENTER'S ROOFING: US Trustee Objects to Plan & Disclosures
CARVER BANCORP: All Three Proposals Passed at Annual Meeting
CHINOS HOLDINGS: Unsecureds May Recover More Than 1.6% of Claims
CLYDE J. SUTTON, JR: Oct. 5 Hearing on Shelbyville Property Sale

COSMOLEDO LLC: Sept. 22 Hearing on $3M All Assets Sale to MK USA
CPI CARD: Appoints Jorg Schneewind to Board of Directors
CRAIG A. POPE: Muprhys Buying Whitewater Property for $169K
CREEKSIDE CANCER: Voluntary Chapter 11 Case Summary
CROSS COUNTRY HOLDINGS: Taps Raymond H. Aver as Insolvency Counsel

CUKER INTERACTIVE: Unseureds Will Get 100% of Their Claims
DEPENDABLE BUILDING: Unsecureds Will Recover 10% in Plan
DESERT VALLEY: Atlas Residential Objects to Disclosure Statement
DEX MEDIA: May Recoup Expenses from YPPI Appeal, Court Says
DHM HOSPITALITY: CBI Buying Corpus Christi Hotel for $2.5M

DIAMONDBACK ENERGY: Egan-Jones Lowers Sr. Unsecured Ratings to B+
DN ENTERPRISES: Selling 2 Omaha Investment Properties for $89K
DPW HOLDINGS: Board Appoints Henry Nisser as Director
DPW HOLDINGS: Board Approves D&O Stock Options Grants
ENERGY FISHING: Case Summary & 20 Largest Unsecured Creditors

ENTREC CORP: Canadian Court Approves Sale of All Assets
EVEN STEVENS: Sets Bidding Procedures for All Assets
EVO PAYMENTS: Moody's Affirms B2 CFR, Outlook Positive
EXTRACTION OIL: Hires Riveron Consulting as Accounting Advisor
FARBER BALLET: Taps David A. Feinerman as Legal Counsel

FIELDWOOD ENERGY: Husch, Chiesa Represent Everest, 2 Others
FORUM ENERGY: Stockholders Approve Issuance of 145M Common Shares
FUELCELL ENERGY: Gets $3M Funding from U.S. Department of Energy
GALAXY NEXT: Registers 97.25M Shares Under 2020 Stock Plan
GDS TRANSPORT: Liquidity Sale of 25 Ford Crusader Buses Approved

GENCANNA GLOBAL: OGGUSA Unsecureds Get Wind-Down Trust Interest
GRAND OAKS MAINTENANCE: Court Tosses Out Claims Against the Org.
GRAND SLAM: Colorado River Buying Caldwell Properties for $4.5M
GRUPO AEROMEXICO: Akin Gump Represents Senior Noteholder Group
GTT COMMUNICATIONS: Fitch Lowers LT IDR to CCC, On Watch Negative

H.R.H.C.C. INC: Files Supplement to Disclosure Statement
HARTLAND MMI: Trustee Taps Lee High Ltd. as Legal Counsel
HENG CHEONG: Foreign Reps Selling Corbett Property for $1.5M
HERMITAGE OFFSHORE: Sets Bidding Procedures for All Assets
HOLLINGSWORTH FARMS: Voluntary Chapter 11 Case Summary

HOLLY ENERGY: Fitch Assigns 'BB+' LT IDR, Outlook Negative
HOPSTER'S LLC: Seeks to Hire Tarlow Breed as Legal Counsel
HUDSON TECHNOLOGIES: Names Kathleen Houghton as Executive Officer
HUDSON TECHNOLOGIES: Names Kenneth Gaglione VP - Operations
HY-POINT FAMILY: $65K Sale of Crestwood Property Approved

HYLAND SOFTWARE: Moody's Alters Outlook on B2 CFR to Stable
IL MULINO: Bankruptcy Filing Part of a Chess Match
ISLAND CHAIN: Secured Creditors Will Be Paid in Full in Plan
ISRAEL BAPTIST: $15K Sale of Baltimore Properties to Row Approved
J. STEVEN LUDWIG: Unsecureds Will Get $40,000 in Joint Plan

J.C. PENNEY: Court Concerned With Slow Progress of Case
J.D. BEAVERS: Unsecureds Will Get $181K Plus Avoidance Proceeds
JACKIE LLC: Court Conditionally Approves Disclosure Statement
JENAMAC LLC: Hires Kirton McConkie as Special Counsel
JEP REALTY: Unsecureds to Be Paid in Full in Plan

K&W CAFETERIAS: Fox Rothschild Represents Allred, DGV
K&W CAFETERIAS: Hires Bell Davis as Special Counsel
K&W CAFETERIAS: Hires Constangy Brooks as Special Counsel
K&W CAFETERIAS: Hires Northen Blue as Bankruptcy Counsel
K' CAFE CORP: Court Approves Disclosure Statement

K.G. IM LLC: Taps Craig M. Boucher of Mackinac Partners as CRO
KAREN ALLSUP: U.S. Trustee Unable to Appoint Committee
KAYA HOLDINGS: Launches $4 Million Rule 506(c) Offering
KENNAMETAL INC: Egan-Jones Lowers Senior Unsecured Ratings to BB+
KHAN REAL ESTATE: Hires Deschenes & Associates as Attorney

KIDS FIRST: Law Firm of Russell Represents Utility Companies
KIDS FIRST: Seeks to Hire Yumkas Vidmar as Legal Counsel
KIDS FIRST: Selzer Gurvitch Represents Utility Companies
KRAFT HEINZ: Fitch Affirms BB+ LongTerm IDRs, Outlook Stable
KRISJENN RANCH: Seeks Court Approval to Hire New Accountant

LILIS ENERGY: Chamberlain Represents KD Trucking, Wellboss
LILIS ENERGY: Forshey Represents Elite Well, FNG Construction
LOEWS CORP: Egan-Jones Lowers Sr. Unsecured Ratings to BB
LUCKY BUMS: Unsec. Creditors Will Get Percentage of Net Profits
LUCKY'S MARKET: Selling Lucky's Farmers' Liquor License for $39K

MACK-CALI REALTY: Egan-Jones Lowers Sr. Unsecured Ratings to BB-
MARRERO GLASS: Voluntary Chapter 11 Case Summary
MATCHBOX RESTAURANT: In Chapter 11 to Sell to Thompson
METHANEX CORP: Fitch Rates New Unsecured Notes 'BB/RR4'
METHANEX CORP: Moody's Rates New Senior Unsecured Notes 'Ba1'

METRO CHRISTIAN: Court Conditionally Approves Disclosure Statement
MICHAEL T. WHITE: Seeks to Hire Johnson Pope as Legal Counsel
MICHAELS STORES: Moody's Rates Senior Secured Notes 'Ba3'
MOHAMMAD REZA ASSADI: Selling 3 Lee County Properties for $396K
MUSEUM OF AMERICAN: 2015B Bondholders Objects to Disclosures

NEIMAN MARCUS: Hires AlixPartners as Financial Advisor
NETSMART INC: Moody's Rates New First-Lien Facilities 'B3'
NEW YORK HOSPITALITY: Hires Calzaretto & Company as Accountant
NOBLE ENERGY: Egan-Jones Hikes Senior Unsecured Ratings to BB-
NORTH GWINNETT: $24.5K Sale of Equipment to Smith Scrap Approved

OCCASION BRANDS: Seeks to Hire Sills Cummis & Gross as Counsel
ORGANIC POWER: Wants Until Oct. 29 to File Plan & Disclosures
OWENS-ILLINOIS INC: Egan-Jones Cuts Sr. Unsecured Ratings to CCC+
OXFORD INDUSTRIES: Egan-Jones Lowers Sr. Unsecured Ratings to BB-
PANOP CAB: Until April 19 to File Plan and Disclosures

PERMIAN HOLDCO 1: Committee Hires Troutman Pepper as Counsel
PH GLATFELTER: Egan-Jones Lowers Senior Unsecured Ratings to B+
POST OFFICE SQUARE: Case Summary & 13 Unsecured Creditors
PRYSM INC: Court Gives Approval to Tap Into DIP Funds
PRYSM INC: Unsecureds to Recover 6.01% in Plan

PURDUE PHARMA: NAACP Asks Court to Have a Seat at Bankruptcy Case
QUEST GROUP: Oct. 7 Continued Hearing on Disclosures
RED ROSE INC: Seeks to Hire JHS CPAs as Tax Preparer
RELIANCE INTERMEDIATE: Moody's Withdraws Ba1 CFR on Repayment
REMINGTON ARMS: Sandy Hook Victims Oppose Quick Sale

RGN-ROSEVILLE: Voluntary Chapter 11 Case Summary
ROLLOFFS HAWAII: Approval of TrashMasters et al. Deal Recommended
ROVIG MINERALS: Trustee Hires Postlethwaite as Accountant
ROYALE ENERGY: Stockholders Pass All Proposals at Annual Meeting
SAN REMIGIO: Court Confirms Plan and Approves Disclosures

SANAM CONYERS: Unsecureds to be Paid in Full in Janam Taccoa Plan
SCIENTIFIC GAMES: Institutional Investors to Acquire 34.9% Stake
SCOOBEEZ INC: Dec. 17 Post-Confirmation Status Conference
SEAWALK INVESTMENTS: Secured Claim Will Paid in Full Over 20 Years
SHILOH INDUSTRIES: Sets Bidding Procedures for All Assets

SOPHIA LP: Moody's Rates $1.6BB First-Lien Term Loan 'B2'
SPEEDBOAT JV: Voluntary Chapter 11 Case Summary
SPEEDCAST INT'L: Rapp, Davis Polk Update on Term Lenders
SPERLING RADIOLOGY: Rosenthals Say Amended Plan Unconfirmable
SPERLING RADIOLOGY: United States Objects to Disclosure Statement

SSA RETAIL: Hires Hayward & Associates as Bankruptcy Counsel
STARWOOD PROPERTY: Moody's Rates Term Loan B Add-On 'Ba2'
STARWOOD PROPERTY: S&P Rates $200MM Incremental Term Loan 'BB-'
STEPHEN JAY ROBERSON: $450K Sale of Columbia Property to B.K. OK'd
STEVEN W. DEPASQUALE: Has $310K Offer for West Warwick Property

STURDIVANT TAYLOR: Rebecca Poe Buying All Assets for $800K
SUGAR FACTORY: Cohen Buying OD Liquor License for $135K
SUNESIS PHARMACEUTICALS: Regains Compliance with Nasdaq Rule
SUNPOWER CORP: Reinstates Base Salaries of Executive Officers
SUPERIOR ENERGY: NYSE to Commence Stock Delisting Proceedings

SUR LA TABLE: Closing Sales at 17 Add'l Stores Ongoing
SYLVAIN LAPOINTE: Foreign Rep's Sale of Bonita Springs Property OKd
TEGNA INC: Egan-Jones Lowers Sr. Unsecured Ratings to B
TNT CRANE: Hires Deloitte Tax as Tax Service Provider
TNT CRANE: Hires Prime Clerk as Administrative Advisor

TNT CRANE: Hires Stifel Nicolaus as Investment Banker
TOWN SPORTS: Pachulski, Gibson Represent Term Lender Group
TOWN SPORTS: Sept. 22 Deadline for Panel Questionnaires Set
TRANSPORTER OF ARIZONA: Unsecureds Will Get $35,000 Over 5 Years
TRUVI COMMERCE: Vignette Buying Software for $22.5K Cash

TURTLE TIME: Voluntary Chapter 11 Case Summary
TWIFORD ENTERPRISES: Plan Admin Taps Clark & Associates as Realtor
ULTRA CLEAN: S&P Affirms 'B+' Issuer Credit Rating; Outlook Stable
UNIT CORPORATION: Hires Ernst & Young as Tax Service Provider
URSA PICEANCE: Sets Bidding Procedures for Substantially All Assets

VALARIS PLC: U.S. Trustee Appoints Creditors' Committee
VIRGIN ATLANTIC: Wins U.S. Recognition of UK Rescue Plan
VISTRA CORP: Fitch Raises LongTerm IDR to 'BB+', Outlook Positive
WATSON GRINDING: Cain & Skarnulis, et al. Update on Cruz Claimants
WAVE COMPUTING INC: Agrees to Return $4.6 M Virus Aid Loan

WELLNESS MANAGEMENT: Case Summary & 11 Unsecured Creditors
WESCO INT'L: Egan-Jones Lowers Sr. Unsecured Ratings to B+
WINDSTREAM HOLDINGS: Court Junks U.S. Bank Bid to Expedite Appeals
WIRTA 3: Case Summary & 2 Unsecured Creditors
WIRTA HOTELS: Case Summary & 5 Unsecured Creditors

YAGER ENTERPRISES: K & M Buying 2 Papa John's Franchises for $606K
YUNHONG CTI: Chairman Li Named CEO and President
[^] BOND PRICING: For the Week from September 14 to 18, 2020

                            *********

1549 SE 14TH ST: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
The U.S. Trustee, until further notice, will not appoint an
official committee of unsecured creditors in the Chapter 11 case of
1549 SE 14th St LLC, according to court dockets.
    
                       About 1549 SE 14th St

1549 SE 14th St, LLC, a company based in Miami Shores, Fla., filed
a Chapter 11 petition (Bankr. S.D. Fla. Case No. 20-18186) on July
29, 2020.  In the petition signed by John Aaron, managing member
and owner, Debtor disclosed $1,182,810 in assets and $2,033,802 in
liabilities.  The Hon. Jay A. Cristol presides over the case.  Van
Horn Law Group, P.A., serves as the Debtor's bankruptcy counsel.


24 HOUR FITNESS: Hires Deloitte Tax as Tax Services Provider
------------------------------------------------------------
24 Hour Fitness Worldwide, Inc.,  and its debtor affiliates seeks
authority from the US Bankruptcy Code for the District of Delaware
to hire Deloitte Tax LLP as their tax services provider.

Deloitte Tax will provide these tax advisory services:

      i. Tax Advisory Engagement Letter. Pursuant to the terms and
conditions of the Tax Advisory Engagement Letter, Deloitte Tax will
provide tax advisory services to the Debtors during the period
through March 31, 2021. Deloitte Tax will generally be available to
provide tax services to the Debtors on federal, foreign, state and
local tax matters on an as-requested basis.

     ii. Tax Preparation Work Order. Pursuant to the terms and
conditions of the Tax Preparation Work Order, Deloitte Tax will
assist the Debtors with preparing their 2018 and 2019 federal and
state income tax returns as identified on Exhibit A thereto.

    iii. ASC 740 Work Order. Pursuant to the terms and conditions
of the ASC 740 Work Order, Deloitte Tax will assist the Debtors
with their income tax provision under the provisions of ASC 740 for
the year ended Dec 31, 2019 and the year ending Dec 31, 2020, and
for the interim periods ended March 31, 2019, June 30, 2019, Sep
30, 2019, March 31, 2020, June 30, 2020, and ending Sep 30, 2020,
as follows:

         a. assist the Debtors with the computation of their
entries required to adjust the income tax account balances such
that they are consistent with the tax return filed for the years
ended Dec 31, 2018 and Dec 31, 2019;

         b. assist the Debtors with their computation of their
federal, state and foreign current income tax asset/liability
balances as of March 31, 2019, June 30, 2019, Sep 30, 2019, Dec 31,
2019, March 31, 2020, June 30, 2020, Sep 30, 2020, and Dec 31,
2020;

         c. assist the Debtors in computing their federal, state
and foreign current income tax provisions for the year ended Dec
31, 2019 and year ending Dec 31, 2020;

         d. assist the Debtors with efforts to identify tax
provision items to be recorded to equity (either additional paid in
capital or other comprehensive income) for the year ended Dec 31,
2019 and year ending Dec 31, 2020;

         e. assist the Debtors with their computation of their
federal, state and foreign deferred income tax asset/liability
balances as of March 31, 2019, June 30, 2019, Sep 30, 2019, Dec 31,
2019, March 31, 2020, June 30, 2020, Sep 30, 2020, and Dec 31,
2020;

         f. assist the Debtors in computing their federal, state
and foreign deferred income tax provisions for the year ended Dec
31, 2019 and year ending Dec 31, 2020;

         g. provide the Debtors with observations regarding their
assessment of the need to record a valuation allowance with respect
to deferred tax assets;

         h. assist the Debtors with their computation of amounts
and disclosures to be included in their interim financial
statements for the periods ended March 31, 2019, June 30, 2019, Sep
30, 2019, March 31, 2020, June 30, 2020, and ending Sep 30, 2020;
and

         i. assist the Debtors with their preparation of the income
tax footnote and related disclosures for the year ended Dec 31,
2019 and year ending Dec 31, 2020.

     iv. Tax Restructuring Work Order. Pursuant to the terms of the
Tax Restructuring Work Order and as more fully described therein,
Deloitte Tax will provide tax advisory services related to the
Debtors' restructuring, as follows:

         a. participate in meetings or calls necessary to assist
the Debtors with their evaluation of tax considerations of their
potential debt restructuring;

         b. advise the Debtors as they consult with their counsel
and financial advisors on the cash effects restructuring events and
the post-restructuring tax profile. This will include gaining an
understanding of the Debtors' valuation model and disclosure model
to consider the tax assumptions
contained therein;

         c. advise the Debtors regarding the restructuring and/or
bankruptcy emergence process from a tax perspective, including the
tax work plan;

         d. assist the Debtors with any needed determinations
pertaining to historic or prospective section 382 ownership
changes, ownership shifts, or potential limitations for
pre-restructuring or post-restructuring events in connection with
the Debtors' evaluation of any net operating loss (NOL) protective
orders or plans;

         e. advise the Debtors on net built-in gain or net built-in
loss position at the time of any ownership change (as defined under
Internal Revenue Code (IRC) section 382), including limitations on
use of tax losses generated from post-restructuring or
post-bankruptcy asset or stock sales;  

         f. assist the Debtors with U.S. federal income tax
observations in connection with any NOL protective orders or plans
(i.e., orders designed to help mitigate the risk of any further
ownership changes) recommended or drafted by legal counsel or the
Debtors' financial advisors;

         g. perform various tax calculations, including, but not
limited to, assist the Debtors with the preparation of preliminary
estimates of tax basis in assets, including relevant subsidiary
investments; understanding the economic/financial position of the
Debtors' debtor entity for purposes of considering the application
of the IRC section 108(a) insolvency or bankruptcy exception,
including an understanding of existing or preliminary enterprise
valuations prepared by or estimated for the Debtors and proposed
economic terms of the underlying debt extinguishment for exchange;
and

         h. perform tax advisory services relating to other tax
considerations of the potential debt restructuring, including, but
not limited to, advise the Debtors in their evaluation and modeling
of the effects of liquidation, merging, or converting particular
entities, including the tax treatment of such transactions and
impact to model outcomes of the potential debt restructuring; and
advise the Debtors in evaluation and modeling of the structuring
alternatives (e.g., sale of assets) as part of the restructuring
events, including the effects on federal and state tax attributes
and state apportionment.

      v. Tax Refund Study Engagement Letter. Pursuant to the terms
of the Tax Refund Study Engagement Letter, Deloitte Tax will
provide the Debtors with certain tax refund study services with
respect to activities associated with the purchase of certain
tangible personal property and electricity related charges, as well
as select taxable services including real property maintenance.
Deloitte Tax will assist the Debtors in identifying potential
indirect tax overpayments that were incurred in the Debtors'
purchases and assist the Debtors in preparing taxing jurisdiction
refund requests, as appropriate.

Deloitte Tax will be paid as follows:

  Tax Advisory Engagement Letter

     Principal/Partner/
     Managing Director           $750
     Senior Manager              $665
     Manager                     $570
     Senior                      $475
     Staff                       $420

  Tax Preparation Work Order

     Tax Year Ended      Fixed Fee

     December 31, 2018   $36,750
     December 31, 2019   $37,000

  ASC 740 Work Order

     Quarter                               Fixed Fee

     Q1 Income Tax Accounting Calculations    $7,500
     Q2 Income Tax Accounting Calculations    $5,500
     Q3 Income Tax Accounting Calculations    $5,500
     Q4 Income Tax Accounting Calculations   $36,500

   Tax Restructuring Work Order

     Partner/Principal/Managing Director  $1020
     Partner/Principal/Managing Director   $940
     Senior Manager                        $795
     Manager                               $675
     Senior                                $520
     Associate                             $395

Pursuant to the terms of the Tax Refund Study Engagement Letter,
Deloitte Tax agreed to charge the Debtors a contingent fee of 27.5
percent of the Benefits received by the Debtors.

Kenneth Gerstel, a partner of Deloitte Tax, 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.

The firm can be reached through:

     Kenneth Gerstel
     Deloitte Tax LLP
     30 Rockefeller Plaza,
     New York, NY 10112
     Phone: +1 212-492-4000

                     About 24 Hour Fitness

24 Hour Fitness Worldwide, Inc., owns and operates fitness centers
in the United States.  As of March 31, 2017, the company operated
426 clubs serving approximately 3.6 million members across 13
states and 23 markets, predominantly in California, Texas and
Colorado.  For the 12 months ended March 31, 2017, the company
generated total revenue of about $1.4 billion. In May 2014, 24 Hour
Fitness was acquired by affiliates of AEA Investors LP, Fitness
Capital Partners and Ontario Teachers' Pension Plan for a total
purchase price of approximately $1.8 billion.

24 Hour Fitness Worldwide and its affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 20-11558) on June 15,
2020.  24 Hour Fitness was estimated to have $1 billion to $10
billion in assets and liabilities as of the bankruptcy filing.  The
Hon. Karen B. Owens is the case judge.

The Debtors tapped Weil, Gotshal & Manges, LLP as lead bankruptcy
counsel; Pachulski Stang Ziehl & Jones, LLP as local counsel; FTI
Consulting, Inc. as financial advisor; Lazard Freres & Co. LLC as
investment banker; and Prime Clerk, LLC as claims agent.

The ad hoc group of lenders is represented by Mark D. Collins,
Michael J. Merchant and David T. Queroli of Richards Layton &
Finger PA, and John J. Rapisardi, Adam C. Rogoff and Daniel S.
Shamah of O'Melveny & Myers LLP.

Morgan Stanley Senior Funding Inc., as lender administrative and
collateral agent, is represented by Andrew L. Magaziner of Young
Conaway Stargatt & Taylor LLP, and Richard A. Levy and James
Ktsanes of Latham & Watkins LLP.


24 HOUR FITNESS: Hires PricewaterhouseCoopers LLP as Auditor
------------------------------------------------------------
24 Hour Fitness Worldwide, Inc., and its debtor affiliates seeks
authority from the US Bankruptcy Code for the District of Delaware
to hire PricewaterhouseCoopers LLP as their audit services
provider.

PwC will provide these services:

     a. 2020 Engagement Letter:

        i. audit the consolidated financial statements of the
Debtors which comprise the consolidated balance sheet at December
31, 2020 and related consolidated statements of income,
stockholders' equity and cash flows for the year then ending;

       ii. upon completion of PwC's audit, PwC will provide the
Debtors with its written audit report on the financial statements
referred to above; and

      iii. PwC's services associated with its audit of the
consolidated financial statements of the Debtors as of and for the
year ending December 31, 2020 also include discussions, review and
testing of
certain information related to the adoption of Financial Accounting
Standards Board (FASB) Accounting Standards Codification 852-10,
Reorganizations, which will be adopted in fiscal year 2020.

      b. 2019 Engagement Letter (as amended):

         i. audit of the consolidated financial statements of 24
Hour Holdings I Corp. as of and for the year ending December 31,
2019; and Audit of the consolidated financial statements of 24 Hour
Fitness
Worldwide, Inc., as of and for the year ending December 31, 2019;
and

        ii. completion of the audit of the consolidated financial
statements of 24 Hour Fitness Worldwide, Inc., as of and for the
year ended December 31, 2019, including assessing the accounting
and
reporting impact of the reorganization on such consolidated
financial statements.  

PwC will be paid as follows:

2020 Engagement Letter: The 2020 Engagement Letter provides for
fixed and hourly rates depending on the Services provided,
specifically:

     a. an estimated fixed fee of $730,000, except for any
bankruptcy related services;

     b. in connection with auditing the accounting and reporting
impact of the Debtors' reorganization under Title 11 of the United
States Code and FASB Accounting Standards Codification 852-10,
Reorganizations, on such consolidated financial statements. The
fees for these services will be based on the hourly rates for the
time incurred for each PwC professional, as follows:

  Audit
   
     Partner                     $818
     Director                    $494
     Senior Manager              $420
     Manager                     $361
     Senior                      $264
     Experienced Associate       $187
     New Associate               $144
     Portfolio Team Specialist   $138

  Capital Markets Accounting Advisory and Business
  Recovery Services

     Partner                $994
     Managing Director      $994
     Director               $899
     Senior Manager         $799
     Manager                $699
     Senior                 $599
     Experienced Associate  $499
     New Associate          $399
  
  Tax

     Partner                    $705
     Director                   $550
     Senior Manager             $510
     Manager                    $455
     Senior                     $355
     Experienced Associate      $265
     Portfolio Team Specialist  $180

2019 Engagement Letter (as amended): The 2019 Engagement Letter
provides for fixed and hourly rates depending on the Services
provided, specifically:

     a. an estimated fixed fee of $584,000, except for any
BankruptcyRelated Services; and

     b. hourly fees for completion of the audit of the consolidated
financial statements of 24 Hour Fitness Worldwide, Inc., as of and
for the year ended Dec 31, 2019, including assessing the accounting
and reporting impact of the Debtors' reorganization on such
consolidated financial statements. The fees for these services will
be based on the following agreed upon hourly rates:

  Audit

     Partner                     $818
     Director                    $494
     Senior Manager              $420
     Manager                     $361
     Senior                      $264
     Experienced Associate       $187
     New Associate               $144
     Portfolio Team Specialist   $138

  Capital Markets Accounting Advisory and Business
  Recovery Services

     Partner                 $994
     Managing Director       $994
     Director                $899
     Senior Manager          $799
     Manager                 $699
     Senior                  $599
     Experienced Associate   $499
     New Associate           $399

  Tax

     Partner                    $705
     Director                   $550
     Senior Manager             $510
     Manager                    $455
     Senior                     $355
     Experienced Associate      $265
     Portfolio Team Specialist  $180

Mark D. Cohen, a partner at PwC, disclosed in court filings that
his firm is "disinterested" as defined in Section 101(14) of the
Bankruptcy Code.

PwC can be reached through:

     Mark D. Cohen
     PricewaterhouseCoopers LLP
     405 Howard Street Suite 600
     San Francisco, CA 94105
     Tel: +1 (415) 498 5000

                     About 24 Hour Fitness

24 Hour Fitness Worldwide, Inc., owns and operates fitness centers
in the United States.  As of March 31, 2017, the company operated
426 clubs serving approximately 3.6 million members across 13
states and 23 markets, predominantly in California, Texas and
Colorado.  For the 12 months ended March 31, 2017, the company
generated total revenue of about $1.4 billion. In May 2014, 24 Hour
Fitness was acquired by affiliates of AEA Investors LP, Fitness
Capital Partners and Ontario Teachers' Pension Plan for a total
purchase price of approximately $1.8 billion.

24 Hour Fitness Worldwide and its affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 20-11558) on June 15,
2020.  24 Hour Fitness was estimated to have $1 billion to $10
billion in assets and liabilities as of the bankruptcy filing.  The
Hon. Karen B. Owens is the case judge.

The Debtors tapped Weil, Gotshal & Manges, LLP as lead bankruptcy
counsel; Pachulski Stang Ziehl & Jones, LLP as local counsel; FTI
Consulting, Inc. as financial advisor; Lazard Freres & Co. LLC as
investment banker; and Prime Clerk, LLC as claims agent.

The ad hoc group of lenders is represented by Mark D. Collins,
Michael J. Merchant and David T. Queroli of Richards Layton &
Finger PA, and John J. Rapisardi, Adam C. Rogoff and Daniel S.
Shamah of O'Melveny & Myers LLP.

Morgan Stanley Senior Funding Inc., as lender administrative and
collateral agent, is represented by Andrew L. Magaziner of Young
Conaway Stargatt & Taylor LLP, and Richard A. Levy and James
Ktsanes of Latham & Watkins LLP.


4-S RANCH: Hires McGinley & Associates as Expert Witness
--------------------------------------------------------
4-S Ranch Partners, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of California to employ Dwight L.
Smith, P.G., C.Hg, Principal Hydrogeologist of McGinley &
Associates, Inc. as hydrogeological rebuttal expert witness.

On March 16, 2020, Sandton Credit Solutions Master Fund IV, LP
filed a Motion for Relief from the Automatic Stay (MRFS) seeking
relief from the automatic stay under 11 U.S.C. Sec. 362(d)(2) as to
the 4-S Ranch. At the initial hearing, the Court determined that
the MRFS is a contested matter and subsequently set the matter for
an evidentiary hearing.

Mr. Smith will assist with expert witness services which will
relate to the technical ability of the 4-S Ranch to be used as a
water banking facility for surface waters of the San Joaquin River
and East Side Bypass, and tributaries Owens Creek and Bear Creek.
Services may include review of other expert reports, preparation of
a rebuttal expert report by Mr. Smith, deposition, hearing
testimony, coordination, and preparation with Debtor in
Possession's counsel. Sloan Cattle Company, LLC, the Debtor in
Possessions non-debtor affiliate, has agreed to pay for all fees
without input or control over the services provided to the Debtor
in Possession.

McGinley's hourly rates are:

     Subject Matter Experts   $250
     Sr. 3rd Party Review     $200
     Principal                $180
     Sr. Associate            $170
     Administration            $65

Mr. Smith will supervise the project and his billing rate is
$180.00 per hour, and his testimony will be conducted at the
Subject Matter Expert rate of $250 per hour.

Mr. Smith is a "disinterested person" within the meaning of
Bankruptcy Code Sec 101(14) and as required by Bankruptcy Code Sec.
327(a).

The firm can be reached through:

      Dwight L. Smith, P.G., C.Hg
      McGinley & Associates, Inc.
      5410 Longley Ln
      Reno, NV 89511
      Phone: +1 775-829-2245

                     About 4-S Ranch Partners

4-S Ranch Partners, LLC, is a single asset real estate debtor (as
defined in 11 U.S.C. Section 101(51B)).

4-S Ranch Partners filed its voluntary petition under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Cal. Case No. 20-10800) on March
2, 2020.  The petition was signed by Stephen W. Sloan, Debtor's
managing member.  At the time of filing, Debtor was estimated to
have $500 million to $1 billion in assets and $50 million to $100
million in liabilities.  Judge Rene Lastreto II oversees the case.

Reno F.R. Fernandez III, Esq., at Macdonald Fernandez LLP, is
Debtor's legal counsel. The Debtor tapped McGinley & Associates,
Inc. as hydrogeological rebuttal expert witness.


41-23 HAIGHT: LDWS LLC Removed as Committee Member
--------------------------------------------------
The U.S. Trustee for Region 2 disclosed in a notice filed with the
U.S. Bankruptcy Court for the Eastern District of New York that the
following creditors are the remaining members of the official
committee of unsecured creditors in 41-23 Haight Street Realty,
Inc.'s Chapter 11 case:

     1. Wei Zhu
        10 Henry Lane
        Hilton Head Island, South Carolina 29928
        Tel: (843) 422-2509

     2. Matthew Krepil
        62 Westchester Drive
        Rocky Point, New York 11778
        Tel: (631) 987-6581

LDWS LLC's name did not appear in the notice.  The company was
appointed as committee member on July 17, court filings show.

                 About 41-23 Haight Street Realty

41-23 Haight Street Realty, Inc. is a single asset real estate (as
defined in 11 U.S.C. Section 101(51B).

On June 4, 2019, an involuntary Chapter 11 petition (Bankr.
E.D.N.Y. Case No. 19-43441) was filed against 41-23 Haight Street
Realty, Inc. by petitioning creditors, Wen Mei Wang, Xian Kang
Zhang, and Yu Qing Wang.  Judge Nancy Hershey Lord oversees the
case.  

Victor Tsai, Esq., is Debtor's legal counsel.

On Aug. 12, 2019, the court appointed Gregory Messer as Chapter 11
trustee for Debtor's estate. The trustee is represented by LaMonica
Herbst & Maniscalco, LLP.

On July 17, 2020, the Office of the U.S. Trustee appointed a
committee of unsecured creditors. Gleichenhaus, Marchese &
Weishaar, PC serves as the committee's legal counsel.


ADAMIS PHARMACEUTICALS: Prices $10M Common Stock Public Offering
----------------------------------------------------------------
Adamis Pharmaceuticals Corporation reports the pricing of its
previously announced underwritten public offering of 16,129,032
shares of its common stock at a public offering price of $0.62 per
share, resulting in gross proceeds of approximately $10,000,000
before deducting underwriting discounts and commissions and other
estimated offering expenses payable by the company.  All shares of
common stock to be sold in the public offering are being sold by
Adamis.

The offering is expected to close on Sept. 22, 2020, subject to the
satisfaction of customary closing conditions.  The company has also
granted the underwriters a 30-day option to purchase up to
2,419,354 additional shares of its common stock to cover
over-allotments, if any.

Raymond James & Associates, Inc. is acting as the sole book-running
manager for the offering.  Maxim Group LLC is acting as lead
manager for the offering.

The Company intends to use the net proceeds from this offering for
general corporate purposes, which may include, without limitation,
expenditures relating to research, development and clinical trials
relating to its products and product candidates, manufacturing,
capital expenditures, hiring additional personnel, acquisitions of
new technologies or products, the payment, repayment, refinancing,
redemption or repurchase of existing or future indebtedness,
obligations or capital stock, and working capital.

The securities are being offered by the company pursuant to a
"shelf" registration statement on Form S-3 (File No. 333-226100)
previously filed with and declared effective by the Securities and
Exchange Commission on July 18, 2018.  A preliminary prospectus
supplement and the related prospectus have been filed with the SEC
and are available on the SEC's website at www.sec.gov.  A final
prospectus supplement and an accompanying prospectus related to the
offering will be filed with the SEC and will be available on the
SEC's website located at www.sec.gov. When available, copies of the
final prospectus supplement and the accompanying prospectus
relating to this offering may be obtained by contacting Raymond
James & Associates, Inc., Attention: Equity Syndicate, 880 Carillon
Parkway, St. Petersburg, Florida, or by telephone at (800)
248-8863, or e-mail at prospectus@raymondjames.com.

                 About Adamis Pharmaceuticals

Adamis Pharmaceuticals Corporation --
http://www.adamispharmaceuticals.com/-- is a specialty
biopharmaceutical company primarily focused on developing and
commercializing products in various therapeutic areas, including
respiratory disease, allergy and opioid overdose.  The company's
SYMJEPI (epinephrine) Injection 0.3mg and SYMJEPI (epinephrine)
Injection 0.15mg products were approved by the FDA for use in the
emergency treatment of acute allergic reactions, including
anaphylaxis.

Adamis reported a net loss of $29.31 million for the year ended
Dec. 31, 2019, compared to a net loss of $39 million for the year
ended Dec. 31, 2018.  As of June 30, 2020, the Company had $39.70
million in total assets, $16.58 million in total liabilities, and
$23.12 million in total stockholders' equity.

Mayer Hoffman McCann P.C., in San Diego, California, the Company's
auditor since 2007, issued a "going concern" qualification in its
report dated March 30, 2020 citing that the Company has incurred
recurring losses from operations and is dependent on additional
financing to fund operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.


ADTALEM GLOBAL: S&P Puts 'BB' ICR on CreditWatch Negative
----------------------------------------------------------
S&P Global Ratings placed all of its ratings of U.S.-based
for-profit education provider Adtalem Global Education Inc.,
including its 'BB' issuer credit rating, on CreditWatch with
negative implications.

The CreditWatch placement follows Adtalem's announcement of its
plan to acquire Walden University from Laureate Education Inc. for
$1.48 billion. The company plans to fund the transaction largely
with debt, which will cause its pro forma S&P-adjusted leverage to
increase to about 4.0x from 2.1x as of June 30, 2020.

Adtalem's issuance of additional debt could pressure its ability to
meet the financial requirements imposed by the U.S. Department of
Education (DOE), which may become more stringent over time. This
makes it especially important that the company quickly deleverage
to ease its compliance.

The additional debt the company is issuing to fund the transaction
could make it increasingly difficult for it to remain compliant
with the financial responsibility requirements set forth by the
DOE. Furthermore, a large portion of its potential students will
need governmental assistance, which requires the company to meet
the DOE's standards for continued eligibility. While the DOE has
been widely favorable to for-profit schools under the current
administration, any change in policy could negatively effect
for-profit operators. For example, the implementation of the
Borrower Defense Rule or a re-consideration of the Gainful
Employment standard could create additional uncertainty and lead to
new requirements for the combined entity. Therefore, S&P believes
Adtalem would need to use most of its excess cash flow to
aggressively pay down its debt to mitigate potential leverage and
certification concerns.

The acquisition of Walden University would strengthen Adtalem's
portfolio and focus as a health care education provider and enable
it to expand its top line, though it would also increase the
company's dependence on Title IV funding, which would elevate its
regulatory risk.

The addition of Walden's primarily graduate programs will improve
Adtalem's growth profile and scale in a vertical that is currently
seeing growing demand. Due to the rising need for health care
professionals and its ability share costs across its schools--as
well as the increased proportion of revenue it will derive from
online education--S&P expects Adtalem's EBITDA margins to improve
following the transaction. The combination should also provide it
with synergies through shared advertising and marketing spending as
well as the pooling of faculty and academic resources. However, S&P
believes the company's exposure to regulatory risk stemming from
its Title IV government funding will increase.

S&P expects to resolve the CreditWatch upon the close of the
transaction, which it anticipates will occur in the second half of
2021, subject to the satisfaction of customary closing conditions
and the receipt of regulatory approvals.


AH TWO: Voluntary Chapter 11 Case Summary
-----------------------------------------
Debtor: Ah Two, LLC
        9030 Hess
        Hayden, ID 83835

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       District of Idaho

Case No.: 20-20470

Debtor's Counsel: Kevin Holt, Esq.
                  HOLT LAW OFFICE, PLLC
                  233 E. Harrison Ave.
                  Coeur d'Alene, Idaho
                  Tel: 208-664-5011
                  E-mail: kholt@holtlawoffice.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ronald J. Ayers, manager.

The Debtor stated it has no unsecured creditors.

https://www.pacermonitor.com/view/AQKDY7I/Ah_Two_LLC__idbke-20-20470__0004.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/FGLQZOY/Ah_Two_LLC__idbke-20-20470__0001.0.pdf?mcid=tGE4TAMA


ALLIED FINANCIAL: Updates Disc. Statement After 4 Years
-------------------------------------------------------
Allied Financial, Inc., filed in August 2020 an Amended Disclosure
Statement explaining its Chapter 11 Plan.

The Amended Disclosure Statement shall substitute the original
Disclosure Statement filed on May 12, 2016.  The purpose of this
amendment is to update the document in order to have a one
contained document with all the information available from the
record as of this date, including recent resolutions of pending
legal and factual controversies before the Honorable Court.  This
case included very contested legal matters, which were subject of
great analysis and evolution within the state and bankruptcy
courts.  This Amended Document intends to include an update of all
these matters.

Four (4) years have elapsed since the original Disclosure Statement
and Plan of Reorganization were filed. During this time the Debtor
continued marketing and selling its properties providing full
payment to creditors such as Banco Popular de Puerto Rico and
Condado 2, LLC. The Debtor continued collecting and/or prosecuting
its accounts receivable. Moreover, extensive discovery and
litigation took effect during this period of time, including the
Debtor's legal right to "derecho de retracto" under PR Civil Code,
Art. 1525 and the pertinent discovery toward that end.  The Debtor
has also objected the Proof of Claims filed by WM Capital Partners
53 LLC.

All other possible objections to claims were resolved and some of
the secured creditor's whose collateral was sold by the Debtor,
received payments.

Employment of Professionals

On March 16, 2016 the Debtor filed an application to employ
appraiser Ismael Isern Suárez from I.S. Appraiser Group, P.S.C.,
the same was approved by the Court on March 30, 2016. (Docket Nos.
42 and 53). The Debtor renewed the request to employ appraisers
Ismael Isern Suárez from I.S. Appraiser Group, P.S.C. in order to
obtain updated appraisals on June 1, 2020. The same was approved by
the Court on June 24, 2020. (Docket Nos. 372 and 379).

Post-Petition Financing

On March 28, 2016 the Debtor filed motion Requesting Post-Petition
Financing and that Payments on the Financing be Granted
Administrative Priority. Allied Management Group, Inc. will provide
a loan to the debtor in the principal amount of $50,000.00. To
secure the financing, the Debtor provided a lien over Property of
Land #2,288 located at Morovis, Puerto Rico at page 49, Vol. 43.
See Docket No. 49. The Court granted the Motion Requesting
Post-Petition Financing and that Payments on the Financing be
Granted Administrative Priority on April 22, 2016. (Docket No. 61).
Thereafter, the Debtor has requested additional post-petition
financing from Allied Management Group, Inc. and the same has been
approved by the Court. See Docket Nos. 254, 296 and 349. As of this
date the balance on these post-petition financing agreements is
$180,000.00. Allied Management Group, Inc. is receiving treatment
under the Class 2.

A) Adversary Proceeding

An Adversary Proceeding was filed on March 1st, 2016 against WM
Capital Partner 53, LLC and/or VM Capital Partners. Case No.
16-00033 (MCF). WN Capital Partners 53, LLC purchased certain loans
from Scotiabank de Puerto Rico (previous holder was R&G Premier
Bank) which were guaranteed by certain collateral belonging to the
Debtor or Debtor’s clients. The controversy in this case was
Debtor’s property rights to exercise a right to retraction
(Derecho de Retracto) under Art. 1425 of Puerto Rico Civil Code,
damages and determination of WM’s secured status. Debtor’s
position was, that when WM Capital purchase the loans there was
arduous litigation with the prior holder of the Notes (Scotiabank)
and under Puerto Rico’s civil law, applicable to bankruptcy
courts, after WM Capital acquired title over the litigious credit,
the Debtor can purchase back the loans from WM Capital for the same
price WM Capital purchased the loans.

The Court ordered an Initial Scheduling Conference for June 15,
2016. On April 1, 2016 WM Capital Partners 53, LLC filed a Motion
to Request Extension of Time to answer the complaint or otherwise
plead, due on April 15, 2016. See Docket Nos. 6, 11, and 14 of
Adversary Proceeding.

WM Capital Partners, filed a Motion for Summary Judgement alleging
that the Debtor had no right to retraction under the Sale and
Purchase Agreement it signed with Scotiabank. The Debtor disputed
such allegations, and proceed with an extensive discovery which was
finally completed. See Docket No. 16 of the Adversary Proceeding
(16-00033).

After a very litigious discovery process the Debtor was able to
respond to conclude discovery. The Debtor was then in a position to
reply to the Motion for Summary Judgement filed by WM Capital,
Debtor obtained an original judgement in its favor finding that the
Debtor did have a right to exercise its right of retraction and
that the only pending matter was to determine the actual amount
paid by WM Capital to Scotiabank for Debtor’s loans. After an
unsuccessful interlocutory appeal by WM Capital, both parties were
ordered to file Motions for Summary Judgement regarding the
purchase price of Debtor’s loans. The Debtor was able to conclude
that the real amount paid by WM Capital to Scotiabank for
Debtor’s loans was the amount of $655,000.

However, WM Capital submitted to the Bankruptcy Court a recent
Supreme Court of Puerto Rico ruling in the case of DLJ Mortgage
Capital Inc v. Santiago (2019 TSPR 129), which eliminated the
creditor’s right of retraction, under PR Civil Code Art. 1425, in
similar cases. The Debtor opposed such motions and understood that
the facts of this case were not the same as the DLJ Mortgage Case.
However, this Honorable Court found itself bound to the ruling in
the case of DLJ Mortgage Capital Inc v. Santiago, the Bankruptcy
Court, based on this recent case law, ruled in WM Capital’s
favor. See Adversary Proceeding No. 16-00033 (MCF), Docket No. 262.
The Debtor has reserved its right to appeal and the appropriate
time.

B) Sale of Properties

During the bankruptcy case the Debtor has been marketing its
properties and has been able to obtain offers to purchase the real
estate of the Debtor. The Debtor has been able to agreements for
the sale of the properties with each creditor and the same has
resulted in payments to Banco Popular De Puerto Rico in full
satisfaction of its claims, Condado II LLC in full satisfaction of
tis claims and over $400,000.00 in payments to Oriental Bank.

The Debtor continues to market its properties and continue to make
payments to other secured creditors. However, the pending legal
issues and the inability to obtain assistance from this creditor,
has frustrated the Debtor’s intent possibilities for the expedite
sale of its collateral which has substantially hinder Debtor’s
ability to make payments to this creditor during the pendency of
the Bankruptcy Case, as it did with other secured creditors.

C) Avoidance Actions

Section 547(b) of the Bankruptcy Code, (11 U.S.C. Sec. 547(b))
provides that the trustee or Debtor in Possession in a bankruptcy
case may avoid any transfer of an interest of the debtor in
property: (1) to or for the benefit of a creditor; (2) for or on
account of an antecedent debt owed by the debtor before such
transfer was made; (3) made while the debtor was insolvent; (4)
made on or within 90 days before the date of the filing of the
bankruptcy petition, or between 90 days and one year before the
date of the filing of the petition if the creditor was an insider
at the time of the transfer; and (5) that enables the creditor to
receive more than the creditor would receive if the case were a
case under Chapter 7 of the Bankruptcy Code.

The inherent concept of Section 547 of the Bankruptcy Code is that
the effect of a preference transaction, made in payment on an
antecedent debt, directly or indirectly resulted in granting one
creditor a benefit over other similar creditors. The Bankruptcy
Code defines “creditor” as an entity that has a claim against
the debtor that arose at the time of or before the order for relief
concerning the debtor. See 11 USC §101(10).

As of this time the timeframe to file such actions has expired and
no actions were filed. Section 548 of the Bankruptcy Code, (11
U.S.C. § 548) provides that the trustee or Debtor in Possession in
a bankruptcy case may avoid any transfer of an interest of the
debtor in property to an insider which can constitute fraudulent
transfers. As of this time the timeframe to file such actions has
expired and no actions were filed.

SECURED CREDITORS

a. The Debtor listed CRIM's claims on account of real property tax
holding a lien over 12 real estate properties belonging to the
Debtor. CRIM filed Proof of Claim No. 6 in the total secured amount
of $1,187.28, regarding three (3) properties. The first two
properties are located in Caguas Puerto Rico and have the following
CRIM identification numbers: a) Pin No. 199-048-957-21-000 and b)
Pin No. 199-048-957-20-000. The third property is located in
Morovis Puerto Rico and its CRIM identification numbers is Pin No.
109-000-002-74-000. Some of the properties listed have been sold
and CRIM was paid. Additional properties are pending tax
assessment. Exhibit 2 (List of Cadaster Numbers).

b. BPPR: The Debtor listed BPPR's with a total of eight claims,
representing eight different loans.  Each loan is guaranteed by a
mortgage note over real estate properties belonging to the Debtor
or third-party client of Debtor, in the process of foreclosure or
transfer of title to Debtor. The Debtor and BPPR (now Condado II
LLC) reached an agreement for the sale of the collateral and full
payment in lieu of its claims. The same was approved by the
Bankruptcy Court at Docket No. 204. BPPR has been paid in full.
Exhibit 3 (BPPR's collateral)

c. CONDADO II, LLC: The Debtor listed claims of CONDADO II, LLC
(previous First Bank). The Debtor and Condado II, LLC reached an
agreement for the sale of its collateral and full payment in lieu
of its claims. The same was approved by the Bankruptcy Court at
Docket No. 204. Condado II has been paid in full. Exhibit 4
(Condado’s collateral)

d. ORIENTAL BANK: The Debtor listed Oriental Bank, as a secured
creditor holding a lien over thirteen (13) real estate properties
belonging to the Debtor or a Debtor’s client. Oriental Bank filed
Proof of Claim No. 1 in the total amount of $629,564.11 including
interest on March 4th, 2016. With the acquiescence of Oriental, the
Debtor sold properties that serve as collateral and paid Oriental
Bank the net proceeds. As of July 22, 2020, the amount owed was
$210,693.96. WM Capital 76 is the current owner of this credit. WM
Capital 76 LLC recently filed Amended Proof of Claim No. 1 in the
total amount of $277,879.90. Exhibit 5 (Oriental’s collateral)

e. WM CAPITAL PARTNERS 53, LLC (formerly Scotiabank/RG Premier):
The Debtor listed WM CAPITAL PARTNERS 53, LLC as a secured creditor
as per mortgage loan #1600468761. This loan has as collateral four
(4) real estate properties belonging to the Debtor or Debtor’s
clients. There is a current dispute regarding a Mortgage Note held
by WM Capital which is over a property not owned by the Debtor,
therefore, not a collateral of WM Capital. There are two Mortgage
Notes related to this disputed claim. It relates to a $400,000 and
a $800,000 Mortgage Notes over a property segregated from property
# 2748 in Isabela, P.R., not property of the Debtor, but property
of Allied Management Group, Inc. and not Allied Financial Inc. WM
CAPITAL PARTNERS 53, LLC filed a Proof of Claim No. 2 for the
amount of $1,950,309.95. This claim includes the disputed
collateral described above. Exhibit 6 (WM Capital’s collateral)

f. RG PREMIER BANK/or CURRENT HOLDER: The Debtor listed RG PREMIER
BANK'S with an "unliquidated" secured creditor in the total amount
of $150,000 holding a lien over the property located at Ext. Golden
Gate, Bloque J #193 Urb. San Patricio, Guaynabo, Puerto Rico.
Foreclosure proceedings over this property to transfer title to the
Debtor commenced, but there is a track problem at the public
registry which has delayed title over the property. RG PREMIER
BANK/or CURRENT HOLDER did not file a Proof of Claim. The Bar Date
was May 23rd, 2016

PRIORITIES

The Debtor listed its unsecured priority claims, in its Schedules
in the total amount of $6,298.

Departamento de Hacienda filed its Proof of Claim No. 4 in the
amount of $4,358 claimed as a priority unsecured claim.  

CRIM filed its Proof of Claim No. 5 in the amount of $23.00 claimed
as a priority unsecured claim.

The Municipality of San Juan filed its Proof of Claim No. 7 in the
amount of $4,038 claimed as a priority unsecured claim.

The Puerto Rico Department of Labor filed its Proofs of Claim Nos.
10 and 11 in the total amount of $4,155 claimed as a priority
unsecured claim. See Proof of Claims Registry Nos. 10 and 11.

GENERAL UNSECURED CREDITORS

General unsecured creditors were listed in Debtor’s Schedules in
the total amount of $1,974,380 consisting governmental debts and
other liabilities, not including the unsecured deficiency claims of
certain secured creditors which is estimated in the additional
amount of $1,860,421.

PENDING LITIGATION

The other litigation is against the Debtor for collection of moneys
and foreclosure. One was the litigation by WM Capital Partners 53,
LLC (formerly Scotiabank de Puerto Rico) (Case No. KCD 2013-2856).
There was also another complaint filed for a collection of moneys
and breach of contract filed by BPPR (Case No. DAC 2015-1950).
Other actions were filed by the Municipality of San Juan (Case No.
KCD 2013-0097), claiming the payment of certain municipal taxes
which the Debtor disputes. Litigation with BPPR concluded in an
agreement and payment. The Municipality of San Juan, will be paid
under the Amended Plan.

Any and all claims on account of pending litigation which is still
pending, is contemplated within the amended plan and any possible
impact in the reorganization process is therein considered.

DESIGNATION OF CLASSES OF CLAIMS AND INTERESTS

This Amended Plan has been drafted designating 12 classes in
accordance with the provisions of 11 U.S.C. §1122 and §1123. All
creditors and other parties in interest are urged to read and
consider the Plan in full inasmuch as it represents a proposed
legally binding agreement with the Debtor and any other party
involved. The classes of creditors are as follows:

CLASS 1 ADMINISTRATIVE CLAIMS. This class shall consist of all
allowed administrative expense priority claims, as provided under
Section 503 (a)(2) of the Code, including, but not limited to,
court costs accrued since the petition date, fees to the United
States Trustee, fees and expenses of Debtor’s counsel, accountant
and any other professionals retained by the Debtor, as may be
allowed by the Bankruptcy Court upon application thereof, and after
notice and a hearing, in accordance with the Bankruptcy Code and
Rules, as well as any unpaid taxes or fees accrued since petition
date. Debt under this class is estimated to be approximately
$25,000.

CLASS 2 PRIORITY ADMINISTRATIVE CLAIM HELD BY ALLIED MANAGEMENT
GROUP, INC. This class shall consist of all allowed administrative
expenses priority claims, as provided under Section 503 (b)(1) of
the Code, on account of the post-petition financing provided by
Allied Management Group, Inc., duly approved by the Bankruptcy
Court. As of this date the amount of secured post-petition
financing is $180,000.00. See Docket Nos. 61, 254, 296 and 349.

CLASS 3 CRIM. The Debtor listed CRIM’s claims on account of real
property tax with a lien on fourteen (14) real estate properties
belonging to the Debtor. CRIM filed Proof of Claim No. 6 in the
total secured amount of $1,187.28, regarding three (3) properties.
The first two properties are located in Caguas Puerto Rico and have
the following CRIM identification numbers: a) Pin No.
199-048-957-21-000 and b) Pin No. 199-048-957-20-000. The third
property is located in Morovis Puerto Rico and its CRIM
identification numbers is Pin No. 109-000-002-74-000. Additional
properties are still pending tax assessment. (See Exhibit 2).

CLASS 4 SECURED CREDITOR: ORIENTAL BANK, NOW WM CAPITAL 76. The
Debtor listed Oriental Bank, as a secured creditor holding a lien
over thirteen (13) real estate properties belonging to the Debtor
or a Debtor’s client. Oriental Bank filed Proof of Claim No. 1 in
the total amount of $629,564.11 including interest on March 4th,
2016. With the acquiescence of Oriental, the Debtor sold properties
that serve as collateral and paid Oriental Bank the net proceeds.
As of July 22, 2020, the amount owed was $210,693.96. WM Capital 76
is the current owner of this credit. WM Capital 76 LLC recently
filed Amended Proof of Claim No. 1 in the total amount of
$277,879.903. The Debtor is still marketing three (3) properties
that serve as collateral to this debt. Exhibit 5 to the Disclosure
Statement (Oriental’s collateral).

CLASS 5 SECURED CREDITOR: WM CAPITAL PARTNERS 53, LLC. The Debtor
listed WM CAPITAL PARTNERS 53, LLC as a secured creditor holding
various mortgages notes over four (4) real estate properties
belonging to the Debtor or Debtor’s clients. WM Capital Partners
53, LLC filed Proof of Claim No. 2, in the total secured amount of
$1,950,309.95. See Exhibit 6.

CLASS 6 SECURED CREDITOR: WM CAPITAL PARTNERS 53, LLC OR ALLIED
MANAGEMENT GROUP INC. WM CAPITAL PARTNERS 53, LLC, also holds two
mortgages notes ($800,000 and $400,000) for the total amount of
$1,200,000, secured over Lot 2748 at Bo. Bajuras, Isabela, PR. The
Supreme Court of Puerto Rico ratified the decision of the Court of
Appeals4, concluding that these two notes were paid and shall be
returned to Allied Management Group, Inc., by Scotiabank. The Court
determined that if Scotiabank is unable to return the two notes,
because they have transferred them to Third Parties, Scotiabank
shall pay the value of the Notes. Therefore, these two mortgage
notes do not form part of Debtor’s’ collateral to WM Capital.
The Debtor has no ownership or claim against these two mortgage
notes, nor can offer any secured status to WM CAPITAL PARTNERS 53,
LLC in lieu of these two notes. Therefore, the amount of at least
$1,200,000 guaranteed by these two notes will be an unsecured
claim, under Class 11.

CLASS 7 RG PREMIER BANK (RG)/or CURRENT HOLDER. The Debtor listed
RG Premier Bank with an "unliquidated" secured claim in the total
amount of $77,763.00 holding a lien over property Lot No. 17,611
located at Ext. Golden Gate, Bloque J #193 Urb. San Patricio,
Guaynabo, Puerto Rico.  The Debtor concluded foreclosure
proceedings over the real estate which guaranteed Debtor’s loan
to RG, but there is an apparent track problem at the Property
Registry which has impeded the acquisition of title over the
property. RG PREMIER BANK/ or CURRENT HOLDER did not file a Proof
of Claim. The Bar Date was May 23rd, 2016.

CLASS 8 PRIORITY UNSECURED CLAIMS. The Debtor listed unsecured
priority claims, in the total amount of $46,298.  These priority
claims include CRIM, Departamento de Hacienda and Municipality of
San Juan. As of this day, after reconciliation of the debt, the
correct amount owed is $12,066.

CLASS 9 GENERAL UNSECURED CLAIMS FROM GOVERNMENTAL UNITS AND TAXING
AUTHORITIES. This class includes the undisputed unsecured debt to
Departamento de Hacienda, CRIM, Municipality of San Juan and State
Insurance Fund in the amount of $33,338.

CLASS 10 GENERAL UNSECURED CREDITOR. This class will include all
general unsecured creditors whose claims are not contingent
disputed and /or unliquidated. This class amounts to $1,970,202.

CLASS 11 CONTINGENT, DISPUTED AND/OR UNLIQUIDATED GENERAL UNSECURED
CLAIMS. This class shall consist of the general unsecured creditors
consisting mainly of the contingent, disputed and/or unliquidated
claims of all kind of claimants, including but not limited to any
deficiency claims that may arise from secured creditors.

CLASS 12 EQUITY SECURITY AND/OR OTHER INTEREST HOLDERS. This class
includes all equity and interest holders who are the owners of the
stock of the Debtor, i.e. Rafael Portela and Jose R. Armstrong.

B. TREATMENT TO CLASSES

CLASS 1 ADMINISTRATIVE CLAIMS. This class shall consist of all
allowed administrative expense priority claims, as provided under
Section 503 (a)(2) of the Code, including, but not limited to,
court costs accrued since the petition date, fees to the United
States Trustee, fees and expenses of Debtor’s counsel, accountant
and any other professionals retained by the Debtor, as may be
allowed by the Bankruptcy Court upon application thereof, and after
notice and a hearing, in accordance with the Bankruptcy Code and
Rules, as well as any unpaid taxes or fees accrued since petition
date. Debt under this class for all debtors is estimated to be
approximately $25,000. Any amount owed under this Class shall be
paid on Effective Date or as agreed with the creditor. This Class
is not impaired.

CLASS 2 PRIORITY ADMINISTRATIVE CLAIM HELD BY ALLIED MANAGEMENT
GROUP, INC. This class shall consist of all allowed administrative
expense priority claims, as provided under Section 503 (b)(1) of
the Code, on account of the post-petition financing provided by
Allied Management Group, Inc., duly approved by the Bankruptcy
Court. As of this date the amount of secured post-petition
financing is $180,000.00. See Docket Nos. 61, 254, 296 and 349.
This creditor will receive monthly interest payments in the amount
of 4% of the outstanding debt, and/or will be paid in kind, by
surrendering of the collateral in full payment of debt, within 36
months from Effective Date. This class is impaired.

CLASS 3 CRIM. The Debtor listed CRIM’s claims on account of real
property tax with a lien on fourteen (14) real estate properties
belonging to the Debtor. CRIM filed Proof of Claim No. 6 in the
total secured amount of $1,187.28, regarding three (3) properties.
The first two properties are located in Caguas Puerto Rico and have
the following CRIM identification numbers: a) Pin No.
199-048-957-21-000 and b) Pin No. 199-048-957-20-000. The third
property is located in Morovis Puerto Rico and its CRIM
identification numbers is Pin No. 109-000-002-74-000. Additional
properties are still pending tax assessment. (See Exhibit 2). This
Class will be paid the allowed amount, with interest at the
prevailing prime rate as of confirmation date or upon sale of each
property in monthly installments within the 36 from Effective Date.
This class is impaired.

CLASS 4 SECURED CREDITOR: ORIENTAL BANK, NOW WM CAPITAL 76 LLC. The
Debtor listed Oriental Bank, as a secured creditor holding a lien
over thirteen (13) real estate properties belonging to the Debtor
or a Debtor’s client. Oriental Bank filed Proof of Claim No. 1 in
the total amount of $629,564.11 including interest on March 4th,
2016. With the acquiescence of Oriental, the Debtor sold properties
that serve as collateral and paid Oriental Bank the net proceeds.
As of July 22, 2020, the amount owed was $210,693.96. WM Capital 76
is the current owner of this credit. WM Capital 76 LLC recently
filed Amended Proof of Claim No. 1 in the total amount of
$277,879.906. The Debtor is still marketing three (3) properties
that serve as collateral to this debt. The Debtor expects to sell
the properties and be able to pay off this creditor in full within
a maximum period of 36 months from Effective Date. Any deficiency
on the sale value versus the debt owed, will be paid as an
unsecured claim under Class 11. Exhibit 5 (Oriental’s
collateral). This class is impaired.

CLASS 5 SECURED CREDITOR: WM CAPITAL PARTNERS 53, LLC. The Debtor
listed WM CAPITAL PARTNERS 53, LLC as a secured creditor holding
various mortgages notes over four (4) real estate properties
belonging to the Debtor or Debtor’s clients. WM Capital Partners
53, LLC filed Proof of Claim No. 2, in the total secured amount of
$1,950,309.95. See Exhibit 6. The Debtor proposes one of the
following alternatives of payments to WM Capital:

a. will continue marketing and selling of the properties with an
agreed market value as per the latest appraisals, for thirty-six
(36) months from the Effective Date, surrendering all net proceeds
to secured creditor. The Debtor will assume all expenses related to
marketing of the properties, including realtor’s fee.

b. any unsecured portion will be paid under Class 11.

c. In the alternative the Debtor has received an offer from ALLIED
MANAGEMENT GROUP, Inc., to purchase any and all of WM CAPITAL’s
claims for a reasonable amount (to be negotiated). This class is
impaired.

6. SECURED CREDITOR: WM CAPITAL PARTNERS 53, LLC OR ALLIED
MANAGEMENT GROUP INC. WM CAPITAL PARTNERS 53, LLC, also holds two
mortgages notes ($800,000 and $400,000) for the total amount of
$1,200,000, secured over Lot 2748 at Bo. Bajuras, Isabela, PR. The
Supreme Court of Puerto Rico ratified the decision of the Court of
Appeals7, concluding that these two notes were paid and shall be
returned to Allied Management Group Inc., by Scotiabank. The Court
determined that if Scotiabank is unable to return the two notes,
because they have transferred them to Third Parties, Scotiabank
shall pay the value of the Notes. Therefore, these two mortgage
notes do not form part of Debtor’s collateral to WM Capital. The
Debtor has no ownership or claim against these two mortgage notes,
nor can offer any secured status to WM CAPITAL PARTNERS in lieu of
these two notes. Therefore, the amount of at least $1,200,000
guaranteed by these two notes will be an unsecured claim, under
Class 11. This Class is impaired.

CLASS 7 RG PREMIER BANK. The Debtor listed RG Premier Bank with an
"unliquidated" secured claim in the total amount of $77,763.00
holding a lien over property Lot No. 17,611 located at Ext. Golden
Gate, Bloque J #193 Urb. San Patricio, Guaynabo, Puerto Rico. The
Debtor concluded foreclosure proceedings over the real estate which
guaranteed Debtor’s loan to RG, but there is an apparent track
problem at the Property Registry which has impeded the acquisition
of title over the property. RG was fully informed of this status.
RG PREMIER BANK/ or CURRENT HOLDER did not file a Proof of Claim.
The Bar Date was May 23rd, 2016. The Debtor does not provide any
payment to RG Premier. This class is not impaired.

CLASS 8 PRIORITY UNSECURED CLAIMS. The Debtor listed unsecured
priority claims, in the total amount of $46,298. These priority
claims include CRIM, Departamento de Hacienda and Municipality of
San Juan. As of this day, after reconciliation of the debt, the
correct amount owed is $12,066. The Debtor will pay this class in
full plus interest at the prevailing prime rate, in equal monthly
installments within 36 months from Effective Date. This class is
impaired.

CLASS 9 GENERAL UNSECURED CLAIMS FROM GOVERMENTAL UNITS AND TAXING.
AUTHORITIES. This class includes the undisputed unsecured debt to
Departamento de Hacienda, CRIM, Municipality of San Juan and State
Insurance Fund in the amount of $33,338. This Class will be paid
three 3% of its claim, in equal monthly installments, within 36
months from Effective. This Class is impaired.

CLASS 10 GENERAL UNSECURED CREDITOR. This class will include all
general unsecured creditors whose claims are not contingent
disputed and /or unliquidated. This class amounts to $1,970,202.
From this amount the amount of $1,919,540 is owed to Allied
Management Group Inc. Allied Management Group Inc., has agreed to
make a capital contribution, to the Debtor, solely under this
Amended Plan, no payment will be made to Allied Management Group,
Inc. This Class will be paid three 3% of its claim, in equal
monthly installments, within 36 months from the Effective Date.
This class is impaired.

CLASS 11 CONTINGENT, DISPUTED AND/OR UNLIQUIDATED GENERAL UNSECURED
CLAIMS. This class shall consist of the general unsecured creditors
consisting mainly of the contingent, disputed and or unliquidated
claims of all kind of claimants, including but not limited to any
deficiency claims that may arise from secured creditors.8 The debt
under this Class is estimated in the amount of $1,860,421. The
final allowed amount of claims under this class will be paid three
3% of its allowed amount, to be paid in monthly payments for 36
months from the Effective Date. This class is impaired.

CLASS 12 EQUITY SECURITY AND/OR OTHER INTEREST HOLDERS. This class
includes all equity and interest holders who are the owners of the
stock of the Debtor, i.e. Rafael Portela and Jose R. Armstrong.
This class will not receive any dividend unless all senior classes
are paid in full. This class will not vote for or against the
Amended Plan.

ARTICLE X

IMPAIRMENT OF EXISTING CLAIMS AND INTERESTS

As provided by 11 U.S. C. §1124, a class of claims of interests is
impaired under a plan unless with respect to each claim of interest
of such a class, the Plan:

1) leaves unaltered the legal, equitable, and contractual rights to
which such claim or interest entitles the holder of such claim or
interest; or

2) notwithstanding any contractual provision or applicable law that
entitles the holder of such claim or interest to demand or receive
accelerated payment of such claim or interest after the occurrence
of a default.

a. cures any such default that occurred before or after the
commencement of the case under this title, other than a default of
a kind specified in section 365(b)(2) of this title;

b. reinstates the maturity of such claim or interest as such
maturity existed before such default;

c. compensated the holder of such claim or interest for any damages
incurred as a result of any reasonable reliance by such holder on
such contractual provision or such applicable law; and

d. does not otherwise alter the legal, equitable, or contractual
rights to which such claim or interest entitles the holder of such
claim or interest.

ARTICLE XI

PAYMENT TO PRIORITIES UNDER SECTION 507(a)(8) OF THE CODE

All unsecured priority governmental claims pursuant to Section
507(a)(8) of the Code, not previously classified as the same are
allowed, and any priority portion of any debt to all of the
governmental units as they are approved and ordered to be paid by
the Court, will receive payment in full plus interest at the
prevailing prime rate at confirmation date, as per Class 8 of this
Amended Plan of Reorganization.

ARTICLE XII

LEASES AND EXECUTORY CONTRACTS

Contracts to which Debtor is a party are listed on Schedule G. The
Debtor hereby assumes the lease and executory contrast therein
described. See Exhibit 10.  

Assumption of Designated Executory Contracts and Unexpired Leases.

Pursuant to Sections 1123 (b)(2) and 365 (a) of the Bankruptcy
Code, the entry of the Confirmation Order by the Bankruptcy Court
shall constitute approval of the assumption, as of the Effective
Date, of each executory contract or unexpired lease to which the
Debtor is a party for which a motion to assume is pending at the
time of the Confirmation Date. Unless otherwise provided in a
pending motion to assume, on the Effective Date or as promptly as
possible thereafter, the Debtor shall cure any defaults under such
assumed executory contracts or unexpired leases to the extent
required by Section 365 of the Bankruptcy Code. In addition, to the
extent the Debtor has rights of setoff against any of the parties
to these leases and contracts, the Debtor reserves the right to
cure any defaults under such leases and contracts by exercising
this right of setoff.

Rejection of Executory Contracts and Unexpired Leases.

Pursuant to Sections 1123 (b)(2) and 365 (a) of the Bankruptcy
Code, the entry of the Confirmation Order by the Bankruptcy Court
shall constitute approval of the rejection, as of the Effective
Date, of each executory contract and/or unexpired lease to which
the Debtor has not filed a motion to assume or a rejection.

Executory Contracts and Unexpired Leases Which Were Assumed or
Rejected to Date. Any executory contract or unexpired lease (other
than insurance policies) which (i) has not expired by its own terms
on or prior to the Confirmation Date, (ii) has not been assumed or
rejected with the approval of the Bankruptcy Court on or prior to
the Confirmation Date, (iii) is not subject of a motion to assume
or reject which is pending at the time of the Confirmation Date, or
(iv) is not designated in the Disclosure Statement, listing an
executory contract or unexpired lease to be assumed at the time of
confirmation of this Plan, shall be deemed rejected and the entry
of the Confirmation Order by the Bankruptcy Court shall constitute
approval of such rejection pursuant to Sections 365(a) and
1123(b)(2) of the Bankruptcy Code.

Rejection Damage Claims. If the rejection of an executory contract
or unexpired lease by the Debtor results in a claim for damages to
the other party or parties to such contract or lease, any claim for
such damages, if not hereto evidenced by a filed proof of claim,
shall be forever barred and shall not be enforceable against the
Debtor’s Estate, or its respective properties or agents,
successors or assigns, unless a proof of claim is filed with the
Bankruptcy Court and served upon counsel for the Debtor on or
before the earlier of, 30 days after the entry of the Order
approving the rejection of the contract or unexpired lease, if such
rejection is granted before Confirmation Date, or 30 days after
Confirmation Date if the Confirmation Order constitutes approval of
the rejection. Unless otherwise ordered by the Court or provided in
the Plan, all such Allowed Claims for which proofs of claim are
timely filed will be treated as Class 11 subject to the provisions
of the Plan and to Section 502(b)(6) of the Bankruptcy Code, to the
extent applicable. The Debtor shall have the right to object to any
such rejection damage claims filed in accordance with this
Section.

Post-Petition Agreements Unaffected By Plan.

Except as otherwise provided herein, nothing contained in the
Amended Plan shall alter, amend or supersede any agreements or
contracts entered into by the Debtor after the Petition Date that
were otherwise valid, effective and enforceable against the Debtor
as of the Confirmation Date.

ARTICLE XIII

PROOF OF CLAIMS NOT FILED

The Plan provides that where a proof of claim has not been filed,
the Allowed Claim shall be in the amount appearing in the Schedules
filed by the Debtor, provided however, that the scheduled amount is
not shown as unliquidated, contingent or disputed, in which case no
amount will be allowed unless the Debtor has notified such
creditors and such creditors have filed a timely proof of claim. To
the extent that no debt was listed on Debtor’s schedules and the
creditor was listed for notice purposes only and such creditor did
not file a proof of claim, no payment will be provided.

ARTICLE XIV

OBJECTIONS TO CLAIMS

The Debtor, at the option of the Debtor or upon order of the
Bankruptcy Court, may file an objection to any claim as to its
validity or amount within 30 days prior to the Confirmation hearing
or as ordered by the Court. If an objection is made, payment to
such claimants will be made only after the entry of a final order
by the Court allowing such claim and in accordance with the
provisions of the Plan governing the class to which such claim
belongs.

The Debtor has objected the Claims of Hacienda, Municipality of San
Juan and WM Capital 53, LLC.  The Objection to Hacienda and the
Municipality of San Juan's claims have been resolved.  The
Objection to WM Capital 53, LLC if still pending before this
Honorable Court and the same has been fully briefed.  If the
current claims are amended and the possibility of an additional
objection is needed, such objection will be file within the time
provided by the court.

ARTICLE XV

CONDITIONS PRECEDENT TO CONSUMMATION

Before the consummation of the Plan takes place, the Confirmation
Order should be a final order. Once the Plan is confirmed by a
final order, the provisions of the Plan will be the new contract
between the parties, even in case of default thereafter.

ARTICLE XVI

NON-ACCEPTANCE OF THE PLAN (CRAMDOWN)

If all applicable requirements of 11 U.S.C. §1129(a), other than
subsection (a)(8), are met with respect to the Plan, the Debtor
hereby requests that the Court confirms this Plan, notwithstanding
the requirements of said section, if the Plan complies with the
provisions of 1120(b) for secured creditors and does not
discriminate unfairly and is fair and equitable with respect to
each class of claims or interests that is an unsecured impaired
class under the Plan and has not accepted this Plan.

ARTICLE XVII

MEANS OF EXECUTION OF THE PLAN AND MANAGEMENT OF DEBTOR

On the Effective Date of the Amended Plan, the distribution,
administration and management of Debtor’s affairs, collection of
moneys, and distribution to creditors, unless otherwise provided
herein, will be under the control and supervision of the current
officers, who will assume the same roles they have assumed
throughout this reorganization process. Officers of the Debtor are:
Mr. Rafael Portela, President and Mr. Jose Armstrong, Vice
President. They will not receive any compensation from the Debtor.

Funding of the plan will be from the sale of real estate properties
and collection of accounts receivable. In addition, some claimants
may receive the collateral itself as the indubitable equivalent of
the allowed secured claim as payment, unless otherwise agreed. The
shareholders of the Debtor will also provide other sources to fund
the plan, directly or through related parties, as necessary,
including but not limited to additional capital contributions.

ARTICLE XVII

PROVISIONS FOR THE MODIFICATION OF THE PLAN

The Debtor may propose amendments or modification to this Amended
Plan at any time prior to its confirmation, upon notice to
creditors and parties in interest. After confirmation of the
Amended Plan, the Debtor may, with the approval of the Court and as
long as it does not adversely affect the interests of the
creditors, remedy any defect or omission, in such manners as may be
necessary to carry out the purposes and effects of the same. If by
any chance this Amended Plan of Reorganization is to be modified,
the creditors shall have a reasonable opportunity to review it with
enough time prior to any hearing on confirmation.

A full-text copy of the Amended Disclosure Statement dated August
10, 2020, is available at https://tinyurl.com/yy6l3zxv from
PacerMonitor.com at no charge.

     Attorney for the Debtor:

     Carmen D. Conde Torres
     USDC No.: 207312
     C. CONDE & ASSOC.
     San Jose Street #254, 5th Floor
     San Juan, P.R. 00901-1253
     Tel: (787) 729-2900
     Fax: (787) 729-2203
     E-mail: condecarmen@condelaw.com

                     About Allied Financial

Allied Financial, Inc. filed a Chapter 11 bankruptcy petition
(Bankr. D.P.R. Case No. 16-00180) on Jan. 15, 2016. At the time of
the filing, Debtor disclosed total assets of $10.3 million and
total debt of $9.14 million.  Judge Mildred Caban Flores oversees
the case.  C. Conde & Assoc. is the Debtor's legal counsel.


ALPHA KING: 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 Alpha King Electric, LLC.
  
                     About Alpha King Electric

Midland, Texas-based Alpha King Electric LLC produces comprehensive
oilfield electrical solutions designed for harsh midstream
operations.  Its technicians are equipped to upgrade, repair,
program and manage electrical systems.  Visit
https://www.alphakingelectric.net for more information.

Alpha King Electric filed a Chapter 11 petition (Bankr. W.D. Texas
Case No. 20-70080) on June 30, 2020.  In the petition signed by
Eder Soto, president, Debtor disclosed $961,330 in assets and
$1,421,436 in liabilities.  Judge Tony M. Davis oversees the case.
Debtor has tapped The Moster Law Firm, P.C. as its bankruptcy
counsel.


AMY CAPPELLO-STELLWAGEN: Nefic Buying Goshen Property for $280K
---------------------------------------------------------------
Amy Cappello-Stellwagen asks the U.S. Bankruptcy Court for the
Southern District of New York authorize the prirvate sale of the
real property located at 270 Sharon Turnpike, Goshen, Connecticut
to Halim Nefic for $280,000.

The Debtor owns the Property fee simple.  She desires to sell the
Property so that she can either (a) propose a feasible chapter 11
plan and pay the secured debt;(b) convert to chapter 7; or (c)
dismiss case.

The Debtor previously attempted an offer-in-compromise with the
taxing authorities, without success.  She has since sold one of her
properties to satisfy a large tax liability.  The Debtor has now
determined that it is in her best interest to sell the Property and
pay her remaining tax debt, to the extent possible.  She hired a
real estate agent to market the Property and the order as to
retention is expected to be entered on presentment, Sept. 18, 2020,
provided there is no objection.

The Property was listed at $295,000 and then reduced to $275,000 in
December of 2019, upon the advice of the Debtor's broker.  There
was extensive marketing of the Property and the Property is in
severe disrepair as described in the attached declaration of the
real estate broker.  An offer of $280,000 was received from the
Purchaser, which is the highest and best offer possible under
current conditions in the opinion of the Debtor and her real estate
agent.  

The parties have executed their Contract of Sale.  The Contract of
Sale has a closing date of Oct. 10, 2020.  The sale will be free
and clear of all liens and liabilities.  The Debtor's counsel is
holding the escrow deposit of approximately $2,800, in his escrow
account.   

The Debtor is selling the Property in a private sale as opposed to
an auction which is usually the preferable method of sale in
bankruptcy.  She does not believe an auction would generate higher
or better offers or provide any other benefit to her creditors.
Moreover, additional and substantial costs associated with a
competitive bidding process would not likely be sufficient to
justify a sale auction.

In addition, once retentions are approved, there are professional
fees of (a) 5% payable to the real estate agent(s) for a total of
$14,000; (b) $1,200 to the Debtor's Real Estate counsel and (c) up
to $10,000 to the Debtor's bankruptcy counsel for legal fees
related to legal expenses directly related to the sale, for which
an hourly bill will be provided to the Court.   

Webster Bank, N.A. holds a first mortgage on the Property in the
approximate amount of $223,221.  A payoff letter has been requested
from Secured Lender. Based on the sale price, Debtor anticipates
the Secured Lender will be paid in full at the closing of the Sale.
If there are insufficient proceeds the lienholders will be paid in
the order of priority.   

The Internal Revenue Service has filed three Federal Tax Liens in
the amounts of $109,536 (filed:6/19/2014), $202,453 (filed
12/31/2011) and $43,923 (filed 1/29/2015) for a total of $355,912.
Of which $277,312 was paid in the sale of the Debtor's other
property.  The Debtor will also request a payoff letter from the
IRS.  

The Connecticut Department of Revenue Services has filed five Tax
Liens in the amounts of for a total of $225,203.  The Debtor will
also request a payoff letter from Connecticut.  

The Town of Goshen has filed a claim for its inchoate lien.  To the
extent that it is a perfected lien it will be paid according to its
priority as well.  

Any additional proceeds of the sale, if any, will be deposited in
the Debtor's bankruptcy counsel's escrow account, for the benefit
of the bankruptcy estate.

The Debtor proposes to distribute the proceeds of the sale, in the
total amount of $280,000 as follows:  

     First to:  

          a. Legal fees up to $1,200 for Charles Ebersol, Esq., the
Debtor's Real Estate Attorney subject to his retention application
to be filed and approved by the Court prior to the order approving
the sale.  

          b. Real Estate Broker for fees of 5% of the purchase
price or approximately $13,500.   

          c. Legal fees up to $10,000 for the Debtor's counsel for
the legal services rendered in furtherance of the sale plus costs
and expenses of sale.

          d. U.S. Trustee fees of $6,825 for total disbursements
from this period and the outstanding fees from disbursement related
to the case.  

          e. Such other customary and reasonable fees associated
with the transfer and closing of the sale of the Property, as well
as reasonable adjustments in the sales price for pro-rations,
inspections, or other similar items necessary to accommodate a
closing.  

     Then, next to:  

          f. The Secured Lenders in an amount of approximately
$223,221.

          g. Other non-contested liens in the order of priority,
including the Tax Liens.

          h. The balance, if any, to the Debtor to be deposited in
bankruptcy counsel's escrow account for the benefit of the Debtor's
bankruptcy estate.  

The Counsel will provide supplemental information to establish its
fees on an hourly basis.  A separate fee application will not be
filed for the real estate attorney or broker(s) since their fees
are determined on a flat fee percentage basis and is within the
realm of normal and usual broker's compensation.  

Finally, the Debtor asks waiver of the 14-day stay of order
authorizing use, sale or lease of property, in accordance with the
Federal Rules of Bankruptcy Section 6004(h).

A hearing on the Motion is set for Oct. 2, 2020 at 10:00 a.m.
Objections, if any, must be filed no later than seven days prior to
the Hearing Date.

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

Amy Cappello-Stellwagen sought Chapter 11 protection (Bankr.
S.D.N.Y. Case No. 19-22734) on April 2, 2019.  The Debtor tapped H.
Bruce Bronson, Jr., Esq., at Bronson Law Offices, P.C., as counsel.


ANDES INDUSTRIES: $2M Equity Contribution to Fund Plan
------------------------------------------------------
Andes Industries, Inc. and PCT International, Inc. submit this
Joint Second Amended Disclosure Statement.

Adversary Proceeding Against the SBA

On June 12, 2020, the Court entered its Declaratory Judgment
Finding That Defendant Small Business Administration's Prohibition
Against Debtors In Bankruptcy From Participating In The Paycheck
Protection Program Is Unenforceable And Is Set Aside ("Declaratory
Judgment") in favor of PCT, authorizing PCT to request a PPP loan
notwithstanding the SBA’s asserted prohibition against debtors in
bankruptcy.

On June 24, 2020, the Court entered its Order Granting PCT's
Emergency Motion To Approve Post-Petition Unsecured "Debt" Pursuant
To The Cares Act’s Paycheck Protection Program ("PPP DIP Order"),
over the Judgment Creditors’ and the Committee's objections,
authorizing PCT to apply for and obtain a PPP loan.  PCT was
approved for a PPP loan and, on June 26, 2020, the PPP loan in the
amount of $847,535 was funded by MidFirst Bank.  PCT intends to use
the PPP loan funds in a manner that will allow the PPP loan to be
forgiven pursuant to the terms and requirements of the PPP.

The SBA has appealed the Declaratory Judgment and that appeal is
currently pending in the United States District Court for the
District of Arizona. PCT intends to defend the appeal.

Class 3-A consists of the Allowed Unsecured Claims of Critical
Vendors entitled to payment under the Court's Final Order Granting
Motion to Authorize Payment of Prepetition Claims of Critical
Vendors, to the extent they were not already paid under the
authority of the Critical Vendor Order.  The Debtors anticipate
that approximately $750,000 or less of the Critical Vendors' claims
will be outstanding as of the Effective Date.

Class 3-B Allowed General Unsecured Claims consist of all Allowed
general Unsecured Claims not included in any other class.  

Class 3-C Allowed General Unsecured Claims of the Judgment
Creditors.
An adversary proceeding, Adversary Proceeding No. 2:20-ap-00161-PS,
has been filed in furtherance of the Plan seeking subordination
and/or disallowance of the Judgment Creditors' claims on equitable
grounds.

After the payment of Allowed Priority Claims, Allowed Secured
Claims, and the payments due to creditors in Class 3-A, the Debtors
will make quarterly distributions from their Net Available Cash,
divided pro rata amongst the claims in Class 3-B and Class 3-C.

Any amount that remains owing to General Unsecured Creditors on
account of their Allowed Claims will be paid on the 10th
anniversary of the Effective Date.  Although the Debtors'
projections currently contemplate the payment of all claims within
Class 3-B prior to the tenth anniversary of the Effective Date from
a combination of the Reorganized Debtors' operational revenues and
the funds to be received from Newco, if it becomes necessary to
timely satisfy the Claims within this Class, the Debtors will
explore raising additional capital, obtaining financing, and/or
selling assets in order to satisfy this provision of the Plan.

Until the resolution of the Adversary Proceeding, payments that
would otherwise be due to the Judgment Creditors holding Claims in
this Class will be held in a segregated reserve account, in the
name of PCT, until such time as the Adversary Proceeding is
resolved.

Class 4 Interests -- the prepetition Interests in Andes -- will be
extinguished. The equity interests in the reorganized Andes will be
issued to, and purchased by, NEWCO for $2,000,000. Reorganized
Andes will retain 100% of the equity Interests in PCT.

Funding

The Plan will be funded through the Debtors' continued operations
and at least $2,000,000 in cash that will be paid by a newly-formed
company ("Newco") in exchange for the equity interests in Andes.
Newco will be comprised of a group of investors which includes
Steven Youtsey and Wendy Chiao. Mr. Youtsey and Ms. Chiao,
together, have committed to contribute $2,000,000 to Newco upon
confirmation of the Plan which will be paid to the Reorganized
Debtors for an equity interest in the reorganized Andes. Mr.
Youtsey and Ms. Chiao have already contributed $300,000 to the
Debtors’ reorganization, and in doing so, have demonstrated their
financial commitment and capability.

Additionally, Wade Ferguson, a current shareholder of Andes, has
committed to contributing an additional $1,000,000 to Newco, which
will be paid to the Reorganized Debtors within 18 months of the
Effective Date in exchange for an equity interest in Newco.

Newco may also include some of the Debtors’ other pre-petition
equity holders and others. In fact, the Debtors are currently in
the process of seeking additional capital contributions from
investors to be paid to the Reorganized Debtors following
confirmation of the Plan in exchange for equity interests in the
reorganized Andes.

Management

The Debtors will retain their prepetition management after
confirmation of the Plan., as follows:

Name                  Position                                    
Current
                                                                  
Annual
                                                                  
Salary

Steven Youtsey        CEO; Chairman of the Board                  
$360,000

Douglas Drury         General Counsel; President of Andes         
$212,000

Kitty Marriott        CFO                                         
$190,800

Ted Head              Chief Revenue Officer; Chief
                      Operations Officer                          
$162,000

Humberto Valdes       EVP, Technology & Product Development       
$138,000

Alejandro Fernandez   EVP, Global Sales                           
$144,000

Te-En Wang            EVP, MIS & IT                               
$120,000

Esther Medrano        VP, Customer Experience                     
$84,000

Isaac Valenzuela      VP, Global Marketing                        
$90,000

Salaries of the Debtors’ management is subject to change at the
Debtors’ discretion and in the Debtors’ sound business
judgment. Management positions may be added or removed at the
Debtors’ discretion and in the Debtors’ sound business
judgment. Persons holding management positions may be changed at
the Debtors’ discretion and in the Debtors’ sound business
judgment.

Unique Causes of Action to be Retained and Administered

The Debtors believe that each of the causes of action described
herein warrant further analysis and prosecution. Although the
claims advanced by the Debtors in connection with these causes of
action will likely be contested, the Debtors currently believe that
the pursuit of those claims will likely provide a net benefit to
their estates. Some of the causes of action described herein have
not yet been prosecuted, and others are in their early stages, as
such, the Debtors cannot provide an estimate of the anticipated
cost or likely recovery of any specific action. If, at any time,
the Debtors determine that the continued pursuit of any cause of
action is no longer in the best interests of their Estates, they
reserve the right to revise the Debtors’ litigation strategy, and
may consider a negotiated settlement or other mechanism by which
the implicated litigation can be efficiently concluded.

JURISDICTION OF THE COURT

11. Pursuant to the Order Authorizing the Employment and Retention
of Beus Gilbert McGroder PLLC as Special Counsel to the Debtors
(“Beus Retention Order”), the Court shall retain jurisdiction,
following confirmation of a plan of reorganization or the
conversion of this case to Chapter 7, over (1) the resolution of
any dispute implicated by Section 2.1(g) of the Representation
Agreement between, among others, the Debtors and BG, as modified by
the Beus Retention Order and (2) the allocation or apportionment,
between and among the Client (as that term is defined and used in
the Representation Agreement) constituency (currently, the Debtors
and Steven Youtsey (who is anticipated to be a plaintiff in any
litigation of the Claims)), of any costs incurred in connection
with the prosecution and /or settlement of the Claims and of any
recovery on the Claims, whether through settlement or litigation.
Additionally, no compensation or reimbursement of expenses shall be
made to BG except upon further order of the Court.

RETENTION AND ENFORCEMENT OF CLAIMS

The Debtors believe that their retention of 30% of the net recovery
of any causes of action will allow them to sufficiently invest in
research and development, acquire sufficient inventory, equipment,
and employees, and make other capital expenditures necessary to the
Debtors’ continued ability to generate the revenues necessary to
make the payment called for under the Plan.

Moreover, it is the Debtors’ view that the acts of the Judgment
Creditors negatively affected Debtors’ ability to operate.
Although Debtors are able to continue to operate and support the
plan; providing a percentage of the recovery to Debtors will allow
them to grow more quickly and likely accelerate plan payments.

LIQUIDATION ANALYSIS

The Debtors have prepared a liquidation analysis to demonstrate
what Creditors might hope to receive through a Chapter 7
liquidation. The values used in the liquidation analysis were
derived from a combination and analysis of a variety of factors and
data, including the book value of the Debtors’ assets and the
Debtors’ understanding and analysis of the market for such assets
as a participant in such market.

Thus, the Plan provides for a better recovery to Creditors than
would a Chapter 7 liquidation because a 100% payment on a claim is
more than a 24% payment on a claim.

A full-text copy of the Joint Second Amended Disclosure Statement
dated August 10, 2020, is available at https://tinyurl.com/y5k2nglp
from PacerMonitor.com at no charge.

     Attorneys for Debtors:

     Wesley D. Ray (SBN 026351)
     Philip R. Rudd (SBN 014026)
     SACKS TIERNEY P.A.
     4250 N. Drinkwater Blvd., 4th Floor
     Scottsdale, AZ 85251-3693
     Telephone: 480.425.2600
     Facsimile: 480.970.4610
     Wesley.Ray@SacksTierney.com
     Philip.Rudd@SacksTierney.com

                             About Andes Industries

Creditors EZconn Corporation, Crestwood Capital Corporation, and
Devon Investment Inc. filed involuntary bankruptcy petitions
against Andes Industries, Inc. and PCT International, Inc. under
Chapter 7 of the Bankruptcy Code in the U.S. Bankruptcy Court for
the District of Arizona. On Dec. 4, 2019, the Chapter 7 cases were
converted to cases under Chapter 11 (Bankr. D. Ariz. Lead Case No.
19-14585). Judge Paul Sala oversees the cases.

Debtors have tapped Sacks Tierney P.A. as legal counsel, Beus
Gilbert McGroder PLLC as special counsel, and Keegan Linscott &
Associates, PC as financial consultant.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Jan. 29, 2020. The committee is represented by Allen
Barnes & Jones, PLC.

Debtors filed their joint Chapter 11 plan and disclosure statement
on June 8, 2020.


ANDRES INDUSTRIES: Taps Wilenchik & Bartness as Special Counsel
---------------------------------------------------------------
Andes Industries, Inc. and PCT International, Inc. seek approval
from the U.S. Bankruptcy Court for the District of Arizona to
employ Wilenchik & Bartness, P.C. as their special counsel.

The firm will provide legal services to Debtors related to the
adversary proceeding entitled Andes Industries, Inc.; PCT
Industries, Inc., v. EZConn Corporation; Devon Investment, Inc.;
Crestwood Capital Corporation; Cheng-Sun Lan; and EGTran
Corporation, Adv. No.: 2:20-ap-00161-PS.

The firm will be paid at the following hourly rates:

   Attorneys
     Dennis I. Wilenchik                  $400
     Becky A. Bartness                    $400
     Brian J. Foster                      $500
     McKay Worthington                    $325
     John "Jack" D. Wilenchik             $300
     Tyler Q. Swensen                     $275
     Jordan C. Wolff                      $275
     Ross P. Meyer                        $275
     Joshua C. Offenhartz                 $250
     Matthew V. Moosbrugger               $175
     Robert J. Dilk                       $175
     Aaron M. Green                       $175

   Of Counsel
     Lee Miller                           $350
     Howard Meyers                        $450

   Paralegals
     Lisa R. Loftis                        $55
     Christine M. Ferreira                 $55
     Hilary J. Myers                       $55
     Michael L. Wilenchik                  $50
     Heather F. Zwick                      $50
     Amy Jones                            $125
     Toni G. Boragina                     $125
     Suzanne N. Hilborn                   $135
     Mario A. Campos                      $175
     Victoria M. Stevens                  $175

Wilenchik & Bartness has requested a $25,000 retainer.

Dennis Wilenchik, Esq., a founding member and managing partner at
Wilenchik & Bartness, disclosed in a court filing that the firm and
its attorneys do not hold any interest adverse to Debtors and their
estates.

The firm can be reached through:  

     Dennis I. Wilenchik, Esq.
     Wilenchik & Bartness, P.C.
     The Wilenchik & Bartness Building
     2810 N. Third Street
     Phoenix, AZ 85004
     Telephone: (602) 606-2810  
     Facsimile: (602) 606-2811
     Email: diw@wb-law.com

                      About Andes Industries

Creditors EZconn Corporation, Crestwood Capital Corporation, and
Devon Investment Inc. filed involuntary bankruptcy petitions
against Andes Industries, Inc. and PCT International, Inc. under
Chapter 7 of the Bankruptcy Code in the U.S. Bankruptcy Court for
the District of Arizona.  On Dec. 4, 2019, the Chapter 7 cases were
converted to cases under Chapter 11 (Bankr. D. Ariz. Lead Case No.
19-14585). Judge Paul Sala oversees the cases.

Debtors have tapped Sacks Tierney P.A. as legal counsel, Beus
Gilbert McGroder PLLC as special counsel, and Keegan Linscott &
Associates, PC as financial consultant.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Jan. 29, 2020.  The committee is represented by Allen
Barnes & Jones, PLC.

Debtors filed their joint Chapter 11 plan and disclosure statement
on June 8, 2020.


ANICHINI HOSPITALITY: JST Home Buying All Assets for $650K
----------------------------------------------------------
Top Ridge Investments, LLC, Creditor of Anichini Hospitality, Inc.,
and Anichini Inc., ask the U.S. Bankruptcy Court for the District
of Vermont to handle the case as if it were under Chapter 7 as
necessary to implement sale of all the Debtors' assets to JST Home,
LLC, for $650,000.

JST's Offer was previously formally made to the Debtors on Aug. 18,
2020.  The Debtors have not accepted or rejected the Offer.  The
Offer would ensure an immediate distribution to creditors and in an
amount certain that far exceeds the Plan of the Debtors.  Indeed,
there should be no doubt that the Offer is substantially better for
Creditors, while continuing the Debtors' purpose of producing
handmade, textile products in the state of Vermont.  For all of
these reasons, the Court should approve the Offer and grant the
motion for sale.

The purchase would include all assets, including tangibles and
intangibles; websites; trademarks; customer lists; supplier lists;
and all other assets including those held by any third party, for
example as Anichini Negozi, Inc. was doing up until the filing of
the Petition.  The purchase would not include purchase or transfer
of any money received by the Debtors under a PPP Loan or Grant or
of any comparable Government grant, including the EIDL program in
Vermont.  Debtor, on Aug. 18, 2020, sought authority to accept EIDL
money.  It is requested, as part of any Sale Order, that the
Debtors be ordered to return all such money to the respective
governmental or outside servicing entities.  

JST asks approval of its offer and the entry of an Order of Sale
under the terms of its Offer.  In addition to the Offer, Creditor
Top Ridge would, if the Offer to Purchase is approved by the Court
and contingent upon such approval, limit and cap the extent of its
replacement security interest in proceeds from the sale of assets
of Anichini Hospitality under the Collateral Agreements to $50,000,
and would waive any claim to secured status under the security
agreement relating to Anichini, Inc.

There is no pending dispute as to the validity or priority of the
claims against Anichini Hospitality, although there is a dispute,
to be the subject of extensive evidentiary proceedings, of the
extent and value of the assets that interest reaches to.
Conversely, there is a claim that Top Ridge's claim against
Anichini, Inc. is avoidable as a preference.  

Top Ridge has a good and effective secured position in one case and
a disputed position in the other case, but would agree to the cap
and waiver if the purchase is approved.  As a result, all Creditors
would be assured of a greater distribution from the estate than the
Debtors' current Plan and this Offer avoids the substantial charges
to the Estate for the current and on-going litigation while still
promoting the business purposes of the debtor in preserving the
tradition and handcraft in textiles made or finished by hand and to
do business in Vermont.

The  purchase would result in the following estimated treatment
(subject to confirmation of the various amounts due under each
class) to the Classes of claims as described by the Debtors in
their Proposed Plan:

     a. Unclassified administrative and priority claims - $52,569;

     b. Class I Claims (Proofs of Claim 14 and 15, the Attorneys
Liens) - $100,000, being the same treatment as is suggested by the
debtors in their proposed Plan

     c. Class II Claims (of Top Ridge, secured, against Anichini,
Inc.) - $0

     d. Class III Claims (of Top Ridge, secured, against Anichini
Hospitality, Inc.) - $50,000

     e. Class IV Claims (Priority claims, 11 U.S.C.§ 507(a)(4-5) -
None known

     f. Class V Claims (Priority claims, 11 U.S.C.§ 507(a)(8) -
$297,432

     g. Class VI Claims (Unsecured) - $150,000

     h. Class VII Claims (Equity security holders) - $0

Based upon the foregoing, the proposal would result in a dividend
to unsecured claims of  approximately 4.4% ($150,000), after
administrative and priority claims (including Class V claims) are
satisfied using Debtors’ projections and estimates.   

The offer is substantially better for the Creditors overall than
the Plan proposed by the Debtors.  The The Debtors' Proposed Plan
has the effect of proposing about a 2.98% ($108,000 projected)
dividend to unsecured Creditors.  Moreover, the Offer is in the
best interest of the Creditors and satisfies all priority and
administrative claims.

The Debtor's present Proposed Plan appears to provide Present Value
of less than $568,000, which number includes the full delayed
payments to unsecured claims. The present value of their Plan is
difficult to specifically assess, given the payment over time of
the unsecured claims.   Certainly, the proposal provides better
Present Value treatment than the Debtors' Plan.

It is requested that the Court approves the Offer and to Order and
approves that the assets of the Debtors are to be sold to JST on
the terms set out in the Offer, with closing to occur as soon as
practicable but no later than 15 days from the entry of the Order,
for the amount of $650,000 with the sale and transfer of all such
assets to be made free and clear of all liens subject to the stated
contingencies.

The debtors will report to the Court on the completion of sale
within five business days thereafter.  The corporate status of the
Debtors will dissolve and be terminated after disbursement of all
funds after the sale.  They will return all funds which debtor has
received under the authority permitted in the Order to the
governmental entity or servicer handling such funds on behalf of
the government, within five days of the closing.

A copy of the Offer is available at https://tinyurl.com/y53r8gsp
from PacerMonitor.com free of charge.

                   About Anichini Hospitality

Anichini Hospitality, Inc., is a Tunbridge, Vermont-based supplier
of luxury linens and furnishings to hotels, resorts, and spas,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Vt. Case No. 20-10090), on March 12, 2020. The petition was
signed by Susan Dollenmaier, its sole shareholder.  As of the time
of filing, the Debtor had estimated assets of $500,000 to $1
million and estimated liabilities of $1 million to $10 million.
The Hon. Colleen A. Brown oversees the case.  The Debtor tapped
Drummond Woodsum as its counsel.


ANNALY CAPITAL: Egan-Jones Lowers Sr. Unsecured Ratings to CCC+
---------------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2020, downgraded the
local currency senior unsecured ratings on debt issued by Annaly
Capital Management Inc to CCC+ from B+. EJR also downgraded the
rating on FC commercial paper issued by the Company to C from B.

Headquartered in New York, New York, Annaly Capital Management,
Inc. is a capital manager that invests in and finances residential
and commercial assets.



APPLIED DNA: All Five Proposals Passed at Annual Meeting
--------------------------------------------------------
Applied DNA Sciences, Inc., held its 2020 annual meeting of
stockholders on Sept. 16, 2020, at which the stockholders:

  (1) elected James A. Hayward, John Bitzer, III, Robert B.
      Catell, Joseph D. Ceccoli, Scott Anchin, Yacov A. Shamash,
      Sanford R. Simon, and Elizabeth M. Schmalz Ferguson as
      directors to serve until the 2021 annual meeting of
      stockholders or until their respective successors are duly
      elected and qualified;

  (2) approved the Company's 2020 Equity Incentive Plan;

  (3) approved the amendment to the Company's certificate of
      incorporation (as previously amended) to decrease the
      number of authorized shares of Common Stock to 200,000,000;

  (4) ratified the appointment of Marcum LLP as the Company's
      independent registered public accounting firm for the
      fiscal year ending Sept. 30, 2020; and

  (5) approved a proposal to act upon other matters which may
      properly come before the 2020 Annual Meeting.

                        About Applied DNA

Applied DNA -- http//www.adnas.com/ -- is a provider of molecular
technologies that enable supply chain security, anti-counterfeiting
and anti-theft technology, product genotyping, and pre-clinical
nucleic acid-based therapeutic drug candidates. Applied DNA makes
life real and safe by providing innovative, molecular-based
technology solutions and services that can help protect products,
brands, entire supply chains, and intellectual property of
companies, governments and consumers from theft, counterfeiting,
fraud and diversion.

Applied DNA reported a net loss of $8.63 million for the year ended
Sept. 30, 2019, compared to a net loss of $11.69 million for the
year ended Sept. 30, 2018.  As of June 30, 2020, the Company had
$13.97 million in total assets, $5.20 million in total liabilities,
and $8.78 million in total equity.


ARANDELL HOLDINGS: Hires BMC Group as Administrative Advisor
------------------------------------------------------------
Arandell Holdings, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ BMC Group, Inc., as their administrative advisor.

Arandell Holdings requires BMC Group to:

     a. assist with, among other things, solicitation, balloting
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;

     b. assist with the preparation of the Debtors’ schedules of
assets and liabilities and statements of financial affairs and
gather data in conjunction therewith;

     c. provide a confidential data room, if requested;

     d. manage and coordinate any distributions pursuant to a
chapter 11 plan; and

     e. 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 Debtors, the Court, or
the Office of the Clerk of the Bankruptcy Court.

BMC's hourly rates are:

     Michael R. Nestor           $970
     Andrew L. Magaziner         $660
     Matthew P. Milana           $400
     Chad A. Corazza (paralegal) $295

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

BMC received a retainer in the amount of $5,000.

Tinamarie Feil, President of Client Services at BMC Group, 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/its
estates.

BMC Group can be reached at:

     Tinamarie Feil
     BMC Group, Inc.
     600 1st Avenue
     Seattle, WA 98104
     Email: tfeil@bmcgroup.com
     Telephone: 206-499-2169

                    About Arandell Holdings

Arandell -- https://www.arandell.com/ -- is a commercial printing
company that is located in Menomonee Falls, Wisconsin.  The
Company's largest customers are blue chip major retailers and
recognized brands using direct mail catalogs to promote both
in-store and e-commerce sales.  Arandell's products and services
include the production and delivery of higher-end catalogs and
other promotional products along with related data analytics
services supporting the needs of marketers.

Arandell Holdings, Inc., based in Menomonee Falls, WI, and its
debtor-affiliates sought Chapter 11 protection (Bankr. D. Del. Lead
Case No. 20-11941) on Aug. 13, 2020.  The Hon. John T. Dorsey
presides over the case.   

In the petition signed by Bradley J. Hoffman, president and CEO,
Arandell was estimated to have $10 million to $50 million in assets
and $100 million to $500 million in liabilities.

The Debtors tapped STEINHILBER SWANSON LLP, and YOUNG CONAWAY
STARGATT & TAYLOR, LLP, as counsel.  VON BRIESEN & ROPER S.C., is
special corporate counsel.  HARNEY PARTNERS, is the financial
advisor.  PROMONTORY POINT CAPITAL, is the investment banker.  BMC
GROUP, INC., is the claims and noticing agent.


ARANDELL HOLDINGS: Hires Steinhilber Swanson as Counsel
-------------------------------------------------------
Arandell Holdings, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ Steinhilber Swanson LLP, as their counsel.

Arandell Holdings requires Steinhilber Swanson to:

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

     b. advise and consult on the conduct of the Chapter 11 Cases,
including the legal and administrative requirements of operating in
chapter 11;

     c. advise the Debtors and take all necessary action to protect
and preserve the Debtors’ estates, including prosecuting actions
on the Debtors' behalf, defending any action commenced against the
Debtors, and representing the Debtors’ interests in negotiations
concerning litigation in which the Debtors are involved;

     d. analyze proofs of claim filed against the Debtors and
object to such claims as necessary;

     e. represent the Debtors in connection with obtaining
authority to continue using cash collateral and post-petition
financing;

     f. attend meetings and negotiate with representatives of
creditors, interest holders, and other parties in interest;

     g. analyze executory contracts and unexpired leases, including
collective bargaining agreements, and potential assumptions,
assignments, or rejections of such contracts and leases;

     h. prepare pleadings in connection with the Chapter 11 Cases,
including motions, applications, answers, orders, reports, and
papers necessary or otherwise beneficial to the administration of
the Debtors’ estates;

     i. advise the Debtors in connection with any potential sale of
assets;

     j. take necessary action on behalf of the Debtors to obtain
approval of a disclosure statement and confirmation of a chapter 11
plan;

     k. appear before the Court or any appellate courts to protect
the interests of the Debtors' estates before those courts;

     l. advise on corporate, litigation, finance, restructuring,
and related matters; and

     m. perform all other necessary legal services for the Debtors
in connection with the Chapter 11 Cases.

Steinhilber Swanson's hourly rates are:

     James D. Sweet            $525
     Michael P. Richman        $525
     Virginia E. George        $425
     Elizabeth L. Eddy         $250
     Paraprofessionals         $175

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

James D. Sweet, a partner of Steinhilber Swanson, 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/its estates.

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, Mr. Sweet
disclosed that:

     -- it has not agreed to any variations from, or alternatives
to, its standard or customary billing arrangements for this
engagement;

     -- some partners have a national rate for non-local complex
engagements, a regional rate for engagements in the Midwest, and a
local rate for matters strictly within Wisconsin. The hourly rates
used by Steinhilber Swanson in representing the Debtors are
consistent with the rates that Steinhilber Swanson charges other
comparable chapter 11 clients. In this matter, Steinhilber Swanson
is using the firm's Wisconsin local rates as at the time of
engagement it was a Wisconsin local case and local rates were
agreed to;

     -- Steinhilber Swanson's current hourly rates for services
rendered have been used since Steinhilber Swanson began providing
services to the Debtors in December 2019. All material financial
terms have remained unchanged since the prepetition period; and

     -- Steinhilber Swanson has provided the Debtors with a
prospective budget and staffing plan setting forth the types of
timekeepers, numbers thereof, and applicable hourly rates it
expects during the Chapter 11 Cases, which has been approved by the
Debtors. The budget and staffing plan cover the period from
Petition Date to the anticipated time of a sale of the business as
a going concern and closure, conversion or dismissal of the Cases.


Steinhilber Swanson can be reached at:

     James D. Sweet, Esq.
     STEINHILBER SWANSON LLP
     122 W. Washington Street, Suite 850
     Madison, WI 53703
     Tel: (608) 630-8990
     E-mail: JSweet@Steinhilberswanson.com

                    About Arandell Holdings

Arandell -- https://www.arandell.com/ -- is a commercial printing
company that is located in Menomonee Falls, Wisconsin.  The
Company's largest customers are blue chip major retailers and
recognized brands using direct mail catalogs to promote both
in-store and e-commerce sales.  Arandell's products and services
include the production and delivery of higher-end catalogs and
other promotional products along with related data analytics
services supporting the needs of marketers.

Arandell Holdings, Inc., based in Menomonee Falls, WI, and its
debtor-affiliates sought Chapter 11 protection (Bankr. D. Del. Lead
Case No. 20-11941) on Aug. 13, 2020.  The Hon. John T. Dorsey
presides over the case.   

In the petition signed by Bradley J. Hoffman, president and CEO,
Arandell was estimated to have $10 million to $50 million in assets
and $100 million to $500 million in liabilities.

The Debtors tapped STEINHILBER SWANSON LLP, and YOUNG CONAWAY
STARGATT & TAYLOR, LLP, as counsel.  VON BRIESEN & ROPER S.C., is
special corporate counsel.  HARNEY PARTNERS, is the financial
advisor.  PROMONTORY POINT CAPITAL, is the investment banker.  BMC
GROUP, INC., is the claims and noticing agent.


ARANDELL HOLDINGS: Hires Young Conaway as Co-Counsel
----------------------------------------------------
Arandell Holdings, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ Young Conaway Stargatt & Taylor, LLP as their co-counsel.

Arandell Holdings requires Young Conaway to:

     a. provide legal advice and services regarding Local Rules,
practices, and procedures and provide substantive and strategic
advice on how to accomplish the Debtors' goals in connection with
the prosecution of these Chapter 11 Cases, bearing in mind that the
Court relies on co-counsel such as Young Conaway to be involved in
all aspects of each bankruptcy proceeding;

     b. review, comment, and/or prepare drafts of documents to be
filed with the Court as co-counsel to the Debtors;

     c. appear in Court and at any meeting with the United States
Trustee for the District of Delaware and any meeting of creditors
at any given time on behalf of the Debtors as their co-counsel;

     d. perform various services in connection with the
administration of these cases, including, without limitation, (i)
preparing agenda letters, certificates of no objection,
certifications of counsel, notices of fee applications and
hearings, and hearing binders of documents and pleadings; (ii)
monitoring the docket for filings and coordinating with Steinhilber
Swanson LLP on pending matters that need responses; (iii) preparing
and maintaining critical dates memoranda to monitor pending
applications, motions, hearing dates, and other matters and the
deadlines associated with the same; (iv) handling inquiries and
calls from creditors and counsel to interested parties regarding
pending matters and the general status of these cases; and (v)
coordinating with Steinhilber on any necessary responses; and

     e. perform all other services assigned by the Debtors, in
consultation with Steinhilber, to Young Conaway as co-counsel to
the Debtors; to the extent the Firm determines that such services
fall outside of the scope of services historically or generally
performed by Young Conaway as co-counsel in a bankruptcy
proceeding, Young Conaway will file a supplemental declaration
pursuant to Bankruptcy Rule 2014.

Young Conaway's hourly rates are:

     Michael R. Nestor           $970
     Andrew L. Magaziner         $660
     Matthew P. Milana           $400
     Chad A. Corazza (paralegal) $295

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

Young Conaway received an initial retainer of $50,000 on May 6,
2020, and an additional retainer payment of $100,000 on August 13,
2020.

Michael R. Nestor, Esq., a partner of Young Conaway, 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/its
estates.

Young Conaway can be reached at:

     Michael R. Nestor, Esq.
     Young Conaway Stargatt & Taylor, LLP
     Rodney Square
     1000 North King Street
     Wilmington, DE 19801
     Phone: 302-571-6600
     Fax: 302-571-1253
     E-mail: mnestor@ycst.com

                    About Arandell Holdings

Arandell -- https://www.arandell.com/ -- is a commercial printing
company that is located in Menomonee Falls, Wisconsin.  The
Company's largest customers are blue chip major retailers and
recognized brands using direct mail catalogs to promote both
in-store and e-commerce sales.  Arandell's products and services
include the production and delivery of higher-end catalogs and
other promotional products along with related data analytics
services supporting the needs of marketers.

Arandell Holdings, Inc., based in Menomonee Falls, WI, and its
debtor-affiliates sought Chapter 11 protection (Bankr. D. Del. Lead
Case No. 20-11941) on Aug. 13, 2020.  The Hon. John T. Dorsey
presides over the case.   

In the petition signed by Bradley J. Hoffman, president and CEO,
Arandell was estimated to have $10 million to $50 million in assets
and $100 million to $500 million in liabilities.

The Debtors tapped STEINHILBER SWANSON LLP, and YOUNG CONAWAY
STARGATT & TAYLOR, LLP, as counsel.  VON BRIESEN & ROPER S.C., is
special corporate counsel.  HARNEY PARTNERS, is the financial
advisor.  PROMONTORY POINT CAPITAL, is the investment banker.  BMC
GROUP, INC., is the claims and noticing agent.


ARS REI USA: Seeks to Hire Raich Ende Malter as Accountant
----------------------------------------------------------
ARS REI USA Corp. seeks authority from the US Bankruptcy Court for
the Southern District of New York to hire Raich Ende Malter & Co.
LLP as its accountant.

ARS REI requires Raich Ende to:

     a. prepare the Debtor's tax returns;

     b. assist the Debtor in the preparation of the required
monthly operating reports in this case, if necessary;

     c. render such assistance as the Debtor may deem desirable or
necessary in this case, including assistance relating to the
Debtor’s cash projections and its plans for settlement with its
creditors;

     d. appear before the Bankruptcy Court, if needed, with respect
to the acts, conduct and property of the Debtor;

     e. attend conferences with the Debtor, creditors, their
attorneys, and with federal, state and local taxing authorities, if
necessary.

Raich Firm's hourly rates are:

     Partner/Principals      $400 - $620
     Supervisors/Managers    $260 - $410
     Seniors                 $180 - $300
     Staff                   $170 - $240
     Bookkeepers             $100 - $190

Peter Kutnar, CPA, will oversee all work performed on behalf of the
Debtor by the Raich Firm. His hourly rate is $340 per hour.

Mr. Kutnar assures the court that he and Raich Firm are
"disinterested" as that term is defined in Bankruptcy Code Sec. 101
(14), except that the Raich Firm were the accountants for the
Debtor prior to the filing of the Chapter 11 case on August 19,
2020.

The firm can be reached through:

     Peter Kutner, CPA
     Raich Ende Malter & Co. LLP
     1375 Broadway, 15th Floor
     New York, NY 10018
     Phone: 212-944-4433
     Fax: 212-944-5404

                     About ARS REI USA Corp.

ARS REI USA Corp. is in the business of selling handcrafted jewelry
manufactured in Madrin, Spain by ARS REI S.L., exclusively in the
United States.

ARS REI USA Corp. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
20-11937) on August 19, 2020, In the petition signed by Jason
McNary, CEO, the Debtor estimated $4,248,640 in assets and
$3,904,607 in liabilities. Jeffrey A. Reich, Esq. at REICH REICH &
REICH, P.C. represents the Debtor as counsel.


ASCENA RETAIL: Committee Hires Hirschler Virginia Counsel
---------------------------------------------------------
The Official Committee of Unsecured Creditors of Ascena Retail
Group, Inc., and its debtor-affiliates, seeks authorization from
the U.S. Bankruptcy Court for the Eastern District of Virginia to
retain Hirschler Fleischer, P.C., as Virginia local counsel to the
Committee.

The Committee requires Hirschler to:

   a. advise the Committee regarding its rights, powers, and
      duties as a committee elected pursuant to Bankruptcy Code;

   b. advise and consult with the Committee on the conduct of the
      Cases including all legal and administrative requirements
      under Chapter 11;

   c. attend meetings and negotiate with representatives of the
      Debtors, the secured and unsecured creditors, equity
      holders, employees, and other parties in interest;

   d. advise the Committee regarding any contemplated sale of
      assets or business combinations including the negotiation
      of asset sales, stock purchases, mergers or joint ventures,
      formulation and implementation of bidding procedures,
      evaluation of competing offers, drafting of appropriate
      documents regarding proposed sale and counseling regarding
      the closing of such sales;

   e. advise the Committee regarding pre-petition and post-
      petition financing and cash collateral arrangements and
      negotiate documents relating thereto;

   f. advise the Committee on matters relating to the Debtors'
      assumption, assumption and assignment, and rejection of
      executory contracts and unexpired leases;

   g. advise the Committee on matters relating to the ordinary
      course of business including employment matters, tax,
      environmental, banking, insurance, securities,
      corporate, business operations, contracts, joint ventures,
      real and personal property, press and public relations
      matters, and regulatory matters;

   h. provide advice and counseling on actions to protect and
      preserve the Debtors' estates including actions and
      proceedings by the Debtors or other designated parties to
      recover assets, defense of actions and proceedings brought
      against the estate, negotiations regarding all litigation
      in which the Committee may be involved, and objections to
      claims filed against the estate;

   i. prepare and file necessary motions, applications, orders,
      reports, and papers;

   j. review all pleadings, financial and other reports filed by
      the Debtors in these Cases, and advise the Committee about
      the potential implications thereof;

   k. review the nature and validity of any liens asserted
      against the Debtors' property and advise the Committee
      concerning the enforceability of such liens;

   l. investigate the acts, conduct, assets, liability, and
      financial condition of the Debtors, the operation of the
      Debtor's business and the desirability of the continuance
      of such business, and any other matter relevant to the case
      or to the formulation of a plan;

   m. commence and conduct any and all litigation necessary or
      appropriate to assert rights held by the Committee and/or
      protect assets of the Chapter 11 estates;

   n. negotiate and participate in the preparation of the
      Debtors' plan(s) of reorganization, related disclosure
      statement(s), and other related documents and agreements,
      and advise and participate in the confirmation of such
      plan(s);

   o. attend meetings with third parties and participate in
      negotiations with respect to the above matters;

   p. appear before the Court, other courts, and the U.S. States
      Trustee to protect and represent the interests of the
      Committee and the Committee's constituents;

   q. advise the Committee and Pachulski Stang regarding Local
      Rules, local practices, and procedures, as the same may be
      applicable in these Cases;

   r. meet and coordinate with other counsel and other
      professionals representing the Debtors and other parties in
      interest;

   s. perform all other necessary legal services and provide all
      necessary legal advice to the Committee in connection with
      these Cases; and

   t. handle such other matters as may be requested by the
      Committee and to which Hirschler agrees.

Hirschler will be paid at these hourly rates:

     Lawrence A. Katz, Shareholder              $610
     David I. Swan, Shareholder                 $600
     Robert S. Westermann, Shareholder          $560
     Brittany B. Falabella, Associate           $345
     Robin Henderson, Professional Assistant    $140

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

Robert S. Westermann, partner of Hirschler Fleischer, P.C., 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.

Hirschler can be reached at:

     Robert S. Westermann, Esq.
     Lawrence A. Katz, Esq.
     David I. Swan, Esq.
     HIRSCHLER FLEISCHER, P.C.
     2100 East Cary Street
     Richmond, VA 23223
     Tel: (804) 771-9500
     Fax: (804) 644-0957
     E-mail rwestermann@hirschlerlaw.com
            lkatz@hirschlerlaw.com
            dswan@hirschlerlaw.com
            bfalabella@hirschlerlaw.com

                   About Ascena Retail Group

Ascena Retail Group, Inc. (Nasdaq: ASNA) 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. Visit
http://www.ascenaretail.com/for more information.

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.


ASCENA RETAIL: Committee Hires Pachulski Stang as Counsel
---------------------------------------------------------
The Official Committee of Unsecured Creditors of Ascena Retail
Group, Inc., and its debtor-affiliates, seeks authorization from
the U.S. Bankruptcy Court for the Eastern District of Virginia to
employ Pachulski Stang Ziehl & Jones LLP, as counsel to the
Committee.

The Committee requires Pachulski Stang to:

   a. assist, advise, and represent the Committee in its
      consultations with the Debtors regarding the administration
      of these cases;

   b. assist, advise and represent the Committee with respect to
      the Debtors' retention of professionals and advisors with
      respect to the Debtors' business and these Cases;

   c. 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,
      financing arrangements and cash collateral stipulations or
      proceedings;

   d. assist, advise, and represent the Committee in any manner
      relevant to reviewing and determining the Debtors' rights
      and obligations under leases and other executory contracts;

   e. 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
      these cases or to the formulation of a plan;

   f. assist, advise and represent the Committee in connection
      with any sale of the Debtors' assets;

   g. assist, advise, and represent the Committee in its
      participation in the negotiation, formulation, and drafting
      of a plan of liquidation or reorganization;

   h. assist, advise, and represent the Committee in
      understanding its powers and its duties under the
      Bankruptcy Code and the Bankruptcy Rules and in performing
      other services as are in the interests of those
      represented by the Committee;

   i. assist, advise, and represent the Committee in the
      evaluation of claims and on any litigation matters,
      including avoidance actions;

   j. provide such other services to the Committee as may be
      necessary in these cases.

Pachulski Stang will be paid at these hourly rates:

     Partners               $750 to $1,495
     Associates                 $625
     Paralegals             $395 to $425

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Not applicable.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Pachulski Stang is developing a budget and staffing
              plan that will be presented for approval by the
              Committee and anticipates filing a Committee-
              approved budget at the time it files its interim
              and final fee applications.

Bradford J. Sandler, a partner at Pachulski Stang Ziehl & Jones
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
(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.

Pachulski Stang can be reached at:

     Bradford J. Sandler, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     780 Third Avenue, 34th Floor
     New York, NY 10017
     Telephone: (212) 561-7700
     Facsimile: (212) 561-7777

                  About Ascena Retail Group

Ascena Retail Group, Inc. (Nasdaq: ASNA) 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. Visit
http://www.ascenaretail.com/for more information.

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.


ASCENA RETAIL: Committee Hires Province Financial Advisor
---------------------------------------------------------
The Official Committee of Unsecured Creditors of Ascena Retail
Group, Inc., and its debtor-affiliates, seeks authorization from
the U.S. Bankruptcy Court for the Eastern District of Virginia to
employ Province, Inc., as financial advisor to the Committee.

The Committee requires Province to:

   a. become familiar with and analyzing the Debtors' DIP budget,
      weekly cash flow performance, assets and liabilities, and
      overall financial condition;

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

   c. scrutinize the economic terms of various agreements,
      including, but not limited to, the Debtors' first day
      motions and various professional retentions;

   d. analyze the Debtors' proposed business plans and developing
      alternative scenarios, if necessary;

   e. assess the Debtors' various pleadings and proposed
      treatment of unsecured creditor claims therefrom;

   f. prepare, or review as applicable, avoidance action and
      claim analyses;

   g. assist the Committee in reviewing the Debtors' financial
      reports, including, but not limited to, SOFAs, schedules,
      cash budgets, and Monthly Operating Reports;

   h. advise the Committee on the current state of the Debtors'
      chapter 11 cases;

   i. represent the Committee in negotiations with the Debtors
      and third parties, as necessary;

   j. participate as a witness in hearings before the Bankruptcy
      Court with respect to matters upon which Province has
      provided advice; and

   k. provide any other activities as are approved by the
      Committee, the Committee's counsel, and as agreed to by
      Province.

Province will be paid at these hourly rates:

     Principal                    $880 to 975
     Managing Director            $670 to 790
     Senior Director              $600 to 670
     Director                     $550 to 600
     Vice President               $510 to 550
     Senior Associate             $430 to 510
     Associate                    $360 to 430
     Analyst                      $240 to 360
     Para Professional               $185

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

Paul Huygens, partner of Province, Inc., assured the Court that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and (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.

Province can be reached at:

     Paul Huygens
     PROVINCE, INC.
     2360 Corporate Circle, Suite 330
     Henderson, NV 89074
     Tel: (702) 685-5555

                 About Ascena Retail Group

Ascena Retail Group, Inc. (Nasdaq: ASNA) 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. Visit
http://www.ascenaretail.com/for more information.

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.


ASHBURY HOLDINGS: Hires Colliers International as Real Estate Agent
-------------------------------------------------------------------
Ashbury Holdings LLC, seeks authority from the U.S. Bankruptcy
Court for the Western District of Virginia to employ Colliers
International Virginia, LLC, a Virginia limited liability company,
as its real estate broker.

The Debtor owns and operates the real property and improvements
thereon located at 84 Business Park Circle, Ruckersville, Virginia
22968. The entire Premises is leased by the Debtor to its
affiliate, Ashbury International Group, Inc.

The Debtor requires the services of Colliers to market and help
sell real property.

Collier has agreed to a commission of 4 percent which is 2 percent
less than commission paid for similar transactions.

Colliers has no connection with any other "parties-in-interest" in
Debtor's Chapter 11 proceedings, according to court filings.

The firm can be reached through:

     Robert Stockhausen
     Colliers International Virginia, LLC
     314 E Water St
     Charlottesville, VA 22902
     Phone: +1 434 284 4004
     Email: rob.stockhausen@colliers.com

                    About Ashbury Holdings

Ashbury Holdings LLC, based in Ruckersville, VA, filed a Chapter 11
petition (Bankr. W.D. Va. Case No. 20-61135) on Aug. 10, 2020.  In
the petition signed by Morris Peterson, managing member, the
Debtor
disclosed $4,324,947 in assets and $5,208,835 in liabilities.  The
Hon. Rebecca B. Connelly presides over the case.  WHARTON ALDHIZER
& WEAVER PLC, serves as bankruptcy counsel.


AURORA HOME: Unsecureds Will Get 5% of Their Claims
---------------------------------------------------
Aurora Home Care, Inc., submitted a Second Amended Disclosure
Statement explaining its Chapter 11 Plan.

At the time of filing, the Debtor's assets consisted of
approximately $32,000 in cash, $7,000 in security deposit, $241,000
in accounts receivable, a patient list and office assets of
approximately $7,000 in value.

Class 3 general unsecured creditors will receive a pro rata
distribution of a monthly payment of their allowed claims, without
interest, to be distributed over a period of 60 months from the
Effective Date of the Plan.  The Debtor will pay $1,029 per month
to be shared pro rata between the allowed amounts of holders of
Class 3 unsecured claims on the 15th day of the month for 60 months
following the Effective Date of the Plan.  Based upon current
claims, payments are estimated to be approximately 5% of total
allowed amounts.

On-Deck Capital, Inc. in Class 3 is impaired.  On-Deck Capital,
Inc. made a secured claim in the amount of $120,378 on Oct. 1,
2019.  The Debtor reserves its right to object to the claims of
unsecured creditors. To the extent any claims are disallowed, the
surviving claims will receive a greater pro rata share of the
$1,029.00 monthly payment.

Payments and distributions under the Plan will be funded by profits
from business operation.

A full-text copy of the Second Amended Disclosure Statement dated
August 10, 2020, is available at https://tinyurl.com/y4w5wfpv from
PacerMonitor.com at no charge.

Attorneys for Debtor:

     Frederick J. Gawronski, Esq.
     COLLIGAN LAW, LLP
     12 Fountain Plaza, Suite 600
     Buffalo, New York 14202
     Tel: (716) 885-1150
     E-mail: fgawronski@colliganlaw.com

                   About Aurora Home Care

Aurora Home Care, Inc., is a licensed home care services agency
specializing in the provision of excellent private duty nursing
services.

Aurora Home Care sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 19-12012 ) on Sept. 27,
2019.  At the time of the filing, the Debtor had estimated assets
of between $100,001 and $500,000 and liabilities of between
$500,001 and $1 million.  The case is assigned to Judge Carl L.
Bucki.  The Debtor is represented by Frederick J. Gawronski, Esq.,
at Colligan Law, LLP.


BAINBRIDGE UINTA: Seeks to Hire Kane Russell as Attorney
--------------------------------------------------------
Bainbridge Uinta, LLC, and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Northern District of Texas
to employ Kane Russell Coleman Logan PC, as attorney to the
Debtors.

Bainbridge Uinta requires Kane Russell to:

   a. prepare and file of any petition, motions, applications,
      schedules, statement of affairs, and plan which may be
      required;

   b. represent the Debtors in the chapter 11 cases of the Debtor
      and its affiliated debtors at the meeting of creditors,
      confirmation hearing and any adjourned hearings thereof;

   c. represent the Debtors in adversary proceedings and other
      contested bankruptcy matters;

   d. take all necessary action to protect and preserve the
      Debtors' estates, including the prosecution of actions on
      the Debtors' behalf, the defense of any actions commenced
      against the Debtors, the negotiation of disputes in which
      the Debtors are involved and the preparation of objections
      to claims filed against the Debtors' estates;

   e. prepare on behalf of the Debtors, as debtors in possession,
      all necessary motions, applications, answers, orders,
      reports, and other papers in connection with the
      administration of the Debtors' estates;

   f. advise and consult with the Debtors concerning (i) legal
      questions arising in administering and reorganizing the
      Debtors' estates and (ii) the Debtors' rights and remedies
      in connection with their estates' assets and creditors'
      claims;

   g. assist the Debtors in the formulation of a disclosure
      statement and a plan of reorganization, and assist the
      Debtors in obtaining confirmation and consummation of a
      plan of reorganization, and such further actions as may be
      required in connection with the administration of the
      Debtors' estates;

   h. if necessary and advisable, take all appropriate actions in
      connection with the sale of the Debtors' assets pursuant to
      section 363 of the Bankruptcy Code, or otherwise;

   i. assist the Debtors in preserving and protecting the value
      of the Debtors' estates;

   j. appear before the Court, any appellate courts and the
      U.S. Trustee and protect the interests of the Debtors and
      the assets of the estate before such courts and the United
      States Trustee;

   k. investigate and potentially prosecute preference,
      fraudulent transfer and other causes of action arising
      under the Debtors' avoidance powers; and

   l. perform any and all other legal services for the Debtors
      that the Debtors deem necessary and appropriate to
      faithfully discharge its duties as a debtors-in-possession.

Kane Russell will be paid at these hourly rates:

     Joseph M. Coleman            $630
     John J. Kane                 $450
     S. Kyle Woodard              $340
     Paralegals                   $240

Kane Russell received a pre-petition retainer on or about August
21, 2020 in the amount of $50,000. On August 28, 2020, Kane Russell
was paid $49,558 the Debtors in payment of fees. On August 31,
2020, Kane Russell was paid: (i) $109,152.50 in fees incurred
through August 31, 2020, and (ii) an additional retainer of
$150,000 for total retainer of $200,000.

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

Joseph M. Coleman, a partner of Kane Russell, 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.

Kane Russell can be reached at:

     Joseph M. Coleman, Esq.
     John J. Kane, Esq.
     S. Kyle Woodard, Esq.
     KANE RUSSELL COLEMAN LOGAN PC
     901 Main Street, Suite 5200
     Dallas, TX 75202
     Tel: (214) 777-4200
     Fax: (214) 777-4299
     E-mail: jcoleman@krcl.com
             jkane@krcl.com
             kwoodard@krcl.com

                    About Bainbridge Uinta

Bainbridge Uinta, LLC, develops and operates fields to extract
crude oil and natural gas.

Bainbridge Uinta sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Tex. Case No. 20-42794) on Sept. 1,
2020.  In the petition signed CEO Paul D. Ching, the Debtor was
estimated to have assets of between $50 million to $100 million and
liabilities of between $50 million to $100 million.  

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.


BASS EMPLOYMENT: Case Summary & 9 Unsecured Creditors
-----------------------------------------------------
Debtor: Bass Employment Services, LLC
        770 SE Indian Street
        Stuart, FL 34997

Chapter 11 Petition Date: September 17, 2020

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 20-20040

Judge: Hon. Erik P. Kimball

Debtor's Counsel: Bradley S. Shraiberg, Esq.
                  SHRAIBERG LANDAU & PAGE PA
                  2385 NW Executive Center Dr
                  Suite 300
                  Boca Raton, FL 33431
                  Tel: 561 443 0800
                  E-mail: bss@slp.law

Estimated Assets: $0 to $50,000

Estimated Liabilities: $50 million to $100 million

The petition was signed by Paul Kamps, CFO.

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

https://www.pacermonitor.com/view/BOGYP5I/Bass_Employment_Services_LLC__flsbke-20-20040__0001.0.pdf?mcid=tGE4TAMA

An order has been entered jointly administering the Debtor's
Chapter 11 case into the Lead Case of TM Healthcare Holdings, LLC
(Bankr. S.D. Fla. Case No. 20-20024).


BASS HOLDING: Case Summary & 11 Unsecured Creditors
---------------------------------------------------
Debtor: Bass Holding Company, LLC
        770 SE Indian Street
        Stuart, FL 34997

Business Description: Bass Holding Company operates in the
                      health care industry.

Chapter 11 Petition Date: September 17, 2020

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 20-20038

Judge: Hon. Mindy A. Mora

Debtor's Counsel: Bradley S. Shraiberg, Esq.
                  SHRAIBERG LANDAU & PAGE PA
                  2385 NW Executive Center Dr
                  Suite 300
                  Boca Raton, FL 33431
                  Tel: 561 443 0800
                  Email: bss@slp.law

Estimated Assets: $0 to $50,000

Estimated Liabilities: $50 million to $100 million

The petition was signed by Paul Kamps, CFO.

A copy of the petition containing, among other items, a list of the
Debtor's 11 unsecured creditors is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/ZTWUIYQ/Bass_Holding_Company_LLC__flsbke-20-20038__0001.0.pdf?mcid=tGE4TAMA

An order has been entered jointly administering the Debtor's
Chapter 11 case into the Lead Case of TM Healthcare Holdings, LLC
(Bankr. S.D. Fla. Case No. 20-20024).


BAUMANN & SONS: Second Public Sale of Transportation Assets Okayed
------------------------------------------------------------------
Judge Robert E. Grossman of the U.S. Bankruptcy Court for the
Eastern District of New York finally authorized Baumann & Sons
Buses, Inc., ACME Bus Corp., ABA Transportation Holding Co., Inc.,
Brookset Bus Corp., and Baumann Bus Co., Inc., to sell any and all
of their personal property assets used in the operation of their
transportation business.

The Debtors have filed the Second Public Sale Hearing Notice
identifying, among other things, each of the Transportation Assets
sold at the Second Public Sale which took place virtually from
Sept. 9 to 11, 2020.  The Sale Hearing was held on Sept. 14, 2020.

The Debtors may sell the Transportation Assets free and clear of
all Liens and claims against the Debtors, their estates, or any of
the Transportation Assets, including those asserted by
Mercedes-Benz Financial Services USA LLC ("MBFS"), among possibly
others.

The relief requested in the Sale Motion and the Second Public Sale
contemplated thereby and as set forth in the Sale Order and on the
record of the Sale Hearing, are approved.

Subject to the restrictions set forth in the Sale Order and the
Bidding Procedures, the Debtors and the Winning Bidders are
authorized to take any and all actions as may be necessary or
desirable to implement the Second Public Sale, and any actions
taken by the Debtors and any Winning Bidders necessary or desirable
to implement the Second Public Sale prior to the date of the Sale
Order, are approved and ratified.

The sale is 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
Second Public Sale.   
The Debtors are authorized and directed to $1,090,410 to MBFS from
the proceeds of the Second Public Sale in whole or partial
satisfaction of MBFS' Liens against or interests in 26 buses sold
in the Second Public Sale.

                  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.


BEEGE HOLDING: Seeks to Hire Abitos PLLC as Accountant
------------------------------------------------------
BeeGe Holding Corp and Beesion Technologies, LLC, seeks authority
from the US Bankruptcy Court for the Southern District of Florida
to hire Raimundo Lopez-Lima Levi, CPA, CVA, CFF and the firm of
Abitos, PLLC to provide the Debtors with accounting services for
the preparation of a compilation and tax returns for 2019 and
monthly financial statements beginning January 2020 on an on-going
basis.

Abitos will provide the following services:

     A. Annual Services

        i. Preparation of Form 1120S: U.S. Income Tax Return for an
S Corporation for year end 2019 and thereafter;

       ii. Preparation of (5) Form 5471: Information Return of U.S.
Persons with Respect to Foreign Corporations Form 5471 for yea rend
2019 and thereafter;

      iii. Preparation of (10) FinCEN Form 114: Report of Foreign
Bank and Financial Accounts for yearned 2019 and thereafter;

       iv. Preparation of Form 8992: U.S. Shareholder Calculation
of Global Intangible Low-Taxed Income (GILTI) for year end 2019 and
thereafter;

        v. Preparation of Form 1040 for Partners to report income
from Partnership (Roberto Quiroga, Omar Merchan) U.S. Federal (Form
1120) Consolidated Corporation Income Tax Return;

       vi. Review and compilation of Financial Statements for
year-end 2019;

     B. Accounting Services

        i. Compilation for year ended December 31, 2019; and

       ii. Monthly financial statements on an on-going basis
beginning January 2020.

Abitos is to be compensated as follows:

     (i) Annual Services fees estimated be between $12,000.00 -
$15,000.00 per year;

    (ii) Accounting Services fees estimated be between $6,000.00 -
$10,000.00 per year; and

   (iii) Consulting Services at the ordinary and usual hourly
billing rates of its members who will perform on this matter as
follows:

        (a) Staff Accountant $175 per hour;
        (b) Manager $350 per hour; and
        (c) Director $500 per hour.

Abitos is a "disinterested person" as that term is defined in 11
U.S.C. Sec. 101(14) and as required by Sec. 327(a), and does not
hold or represent any interest adverse to the estate with respect
to the matters on which the Accountant is to be employed, according
to court filings.

The firm can be reached through:

     Raimundo Lopez-Lima Levi, CPA
     Abitos, PLLC
     255 Aragon Ave 2nd Floor
     Coral Gables, FL 33134
     Phone: +1 305-774-2945

                     About BeeGe Holding Corp

BeeGe Holding Corp. and Beesion Technologies, LLC, filed its
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (S.D. Fla. Lead Case No. 20-17683) on July 15, 2020. At the
time of filing, the Debtor estimated $50,000 in assets and
$1,000,001 to $10 million in liabilities. Jacqueline Calderin, Esq.
at Agentis PLLC represents the Debtor as counsel.

The Debtors tapped Abitos, PLLC as their accountant.


BETTER THAN LOGS: Hires Lee & Hayes as Expert Witness
-----------------------------------------------------
Better Than Logs, Inc., seeks authority from the U.S. Bankruptcy
Court for the District of Montana to employ Lee & Hayes P.C., as
expert witness to the Debtor.

Better Than Logs requires Lee & Hayes to prepare a patent
infringement report and offer expert witness testimony as to the
report if necessary.

Lee & Hayes will be paid at the hourly rate of $500. The Firm will
be paid a retainer in the amount of $1,000, and will also be
reimbursed for reasonable out-of-pocket expenses incurred.

Chris Lynch, partner of Lee & Hayes P.C., 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.

Lee & Hayes can be reached at:

     Chris Lynch, Esq.
     LEE & HAYES P.C.
     601 W. Riverside Avenue, Suite 1400
     Spokane, WA 99201
     Tel: (509) 324-9256
     Fax: (509) 323-8979
     E-mail: chris@leehayes.com

                   About Better Than Logs

Than Logs Inc. -- http://betterthanlogs.com/-- designs and
manufactures concrete log siding products.

Better Than Logs Inc., based in Drummond, MT, filed a Chapter 11
petition (Bankr. D. Mont. Case No. 20-20160) on June 16, 2020.

In the petition signed by Jonathan Perry, president, the Debtor was
estimated to have $50,000 to $100,000 in assets and $1 million to
$10 million in liabilities.

SHIMANEK LAW PLLC, serves as bankruptcy counsel to the Debtor.



BIOMARIN PHARMACEUTICAL: Egan-Jones Hikes Sr. Unsec. Ratings to B+
------------------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by BioMarin Pharmaceutical Inc. to B+ from B.

Headquartered in Novato, California, BioMarin Pharmaceutical Inc.
develops and commercializes therapeutic enzyme products.



BIZ AS USUAL: Unsecureds to Be Paid Face Amount in Plan
-------------------------------------------------------
Biz as Usual, LLC submitted a Plan and a Disclosure Statement.

Class Three. Secured Claims of the Water Revenue Department. If an
event occurs in the operation of the Debtor's business which
impairs/prevents the Debtor's ability to make this monthly payment,
Debtor shall receive a 15 day notice from the Creditor and have 10
days to cure the default.  Class Three shall be paid monthly
payments of $1,000 each month beginning on the Effective date of
the Plan and will continue each month until the beginning of the
thirteenth month when the payment will increase to $2,000 a month
until the secured portion of Claim 4-1 and 5-1 is paid in its
entirety.  The Monthly Payments will be credited against the
Debtor's liability on the secured portion of Claims 4-1 and 5-1.

Class 7. Unsecured Creditors.  The Plan will pay all allowed
unsecured creditors the face amount of their claim.  Income from
rental operations will pay Class 7; payments will begin after
payment 1 through 5.

Funding of the Plan

The Debtor will make periodic payments to creditors from operating
income.  The rental operations are generating income and are
expected to increase in the next two years. Pro Forma Financial
Statements of the Debtor list monthly rental income at $9,000 a
month for 2020; rental income increases to approximately $10,000 in
2021; rental income is projected to be approximately $12,000 a
month in 2022.  The rental real estate has a vacancy rate of 45%.
The rental real estate income will increase with additional
tenants.  The Debtor is increasing marketing of the properties and
expects to fill an additional 15% of the units now ready for
tenants in the coming years. In addition the Debtor is rehabbing
properties which are not ready for occupancy.  The rental income
collected from date of filing to present averages $9,000 a month.

All rental units are located in the City of Philadelphia.  Due to
the COVID-19 restrictions implemented by the City of Philadelphia
evictions have been stayed.  This has impacted the Debtor's rent
collection: delinquent tenants cannot be evicted for non-payment of
rent and this has depressed the monthly rental income.  The
Landlord Tenant Courts are closed until September 2, 2020.
Anticipating an additional stay of two months, the Debtor will be
able to substantially increase rental income In November 2020 as
the stay expires and delinquent tenants are removed and replaced
with tenants who are able to pay monthly rent.  The Debtor
anticipates increasing rental income in years 2021 and 2022.

The Plan shall be funded from the income earned from rental
operations and from the sale of real estate, property of the
Estate. Recent regional and national events relating to the COVID
19 pandemic have resulted in material business interruptions. The
Debtor is collecting rent. The sale of real estate will be affected
by this business interruption. The Debtor cannot estimate with
certainty when an active market for real estate will return.  The
Debtor proposes a 36-month plan to accommodate this uncertainty.
The Debtor will do all things necessary to complete the Plan in 24
months.

Monthly Payments to Creditors

The Debtor's monthly leasing income is averaging $9,000 each month
and is expected to increase to $10,000 in 20201 and $12,000 in
2022.  The leasing income is expected to increase for two reasons:
The Covid-19 stay on evictions in the City of Philadelphia has
hampered collection of past due rents from tenants.  The stay on
evictions also keeps nonpaying tenants in the properties because no
legal recourse is presently available to remove the tenants.  This
will change in the next 3 months. The Debtor will remove delinquent
tenants and lease units that are now not generating lease income.
The Debtor is rehabbing units which are presently unsuitable for
rental use.  The rehabbed properties will provide additional
tenants; the rental income will increase.  The Debtor
conservatively projected the future rental income; concerted
efforts to market the properties, legal remedies to collect rent
and introducing new units to the rental market may result in
significantly higher than projected rental income.

The Debtor's Plan provides for monthly payments on Claims of two
creditors: The City of Philadelphia at $5,000 and the Water Revenue
Bureau at $1,000 a month.  The monthly rental income is sufficient
to make these payments over the next twelve months. The monthly
payments will increase to $6,000 a month to the City of
Philadelphia and $2,000 a month to the Water Revenue Bureau. The
Plan will pay Class 2 and 3 $168,000 over 24 months.

Payments to Creditors Secured by a Mortgage on Real Property of the
Estate

One rental property of the Debtor is encumbered by a mortgage,
Class 5 Hard Money PA, LLC.  The Debtor will pay Class 5 with the
sale of real estate of the Estate.  The Debtor anticipates sale of
real estate to pay these classes beginning in September 2020 and
will be completed by July 2021.  Arrears will be paid from the sale
of real estate and rental operations.

Use of Covid-19 Funds

The Debtor received $17,000 in Covid-19 relief funds.  The terms of
the disbursement allow the Debtor to pay payroll costs of
independent subcontractors for construction work on the property of
the Estate. The Debtor is required to pay 60% of the proceeds
towards the payroll of theses contractors and the amount will be
deemed a grant and repayment is not required.  The Debtor will also
use the funds to pay interest on the 6 mortgages of the Estate; the
Debtor's payments for mortgage interest will qualify for
forgiveness of the Loan.  Payment of payroll to subcontractors and
mortgage interest will account for approximately 90% of the
Covid-19 Funds and will not have to be repaid.

The Debtor has accumulated $30,000 in funds generated from
operations.  The initial disbursement for Administrative expenses
will be paid from these funds.  The monthly payments of $5,000 and
$1,000 to the City of Philadelphia Tax Revenue Bureau and Water
Revenue Department respectively will be made from the month
following the Effective Date of the Plan operation earnings.  The
Debtor anticipates retaining $10,000 in the (now) Debtor in
Possession bank account for large necessary expenditures; this
balance (one month's cash flow) should be maintained over the
duration of the Plan.

Sale of Real Estate, Realtor

The Debtor will sell two real estate properties to fund this plan.
A Realtor has been approved by the Court.  Malikah Jenkins with
Domain Real Estate Group and Ms. Jenkins is the owner of the real
estate company.  Domain Real Estate specializes in buying, selling,
leasing and property management in the Philadelphia region.  Ms.
Jenkins is well qualified to conduct the sale of Debtor's
properties, she received her Real Estate License from Wiechert Real
Estate School, 2008.; Ph.D. in Chemistry from Purdue University.
2005 and a B.S. in Chemistry, Minor in Biology from Ursinus
College, 1999.  Two Listing Agreements will be placed before August
31, 2020.

Real Estate Sales: Proceeds from Sales and Timing of Sale

The Debtor will list two properties for sale 4830 Woodland Ave.,
Philadelphia and 5477 Montgomery Ave., Philadelphia.  The
properties are valued at $290,000.  After the costs of sale and
liens should net the Estate $255,000.00.  Sale of these properties
is anticipated to occur within nine months of Acceptance of the
Plan.  The proceeds from these properties will fund Classes 1, 2, 3
,4 and 5.  The Debtor's objections to claims will reduce the total
amount claimed; Classes 1,2,3, 4 and 5 have a stated value of
$441,518; after objection to Claims the Debtor believes this amount
will be $405,000.

The monthly payments at $6,000 in the first twelve months of the
Plan and $8,000 over the next 12 months of the plan will fund
$168,000 of the plan.  The Debtor, after objections and adversary
proceedings, will owe $405,00 plus interest to fund the plan. The
$168,000 will come from monthly payments, the remaining balance,
$250,000 will be funded by the sale of two pieces of real property

The Debtor may incur tax liabilities as a result of the sale of
real estate; an 8% escrow amount of sales proceeds will be
maintained initially.

A full-text copy of the Disclosure Statement dated August 10, 2020,
is available at https://tinyurl.com/yywdxh98 from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     Michael P. Kutzer
     Attorney at Law
     1420 Walnut Street, Suite 1216
     Philadelphia, PA 19102

                     About Biz as Usual

Biz as Usual, LLC's primary business and primary source of income
involves leasing its residential properties and commercial spaces.
It owns 9 pieces of real estate which comprise the bankruptcy
estate. The real estate was acquired steadily over 15 years. It is
primarily residential rental real estate situated in Philadelphia
County.

The Debtor has previously filed for Chapter 11 bankruptcy
protection (Bankr. E.D. Pa. Case No. 15-15040) on July 15, 2015.

Biz as Usual filed for Chapter 11 bankruptcy protection (Bankr.
E.D. Pa. Case No. 19-16476) on Oct. 15, 2019, listing under $1
million in both assets and liabilities.  Judge Eric L Frank
oversees the case. Michael P. Kutzer, Esq., is the Debtor's
bankruptcy counsel.


BJ SERVICES: Argonaut Closes Purchase of Cementing Solutions Biz.
-----------------------------------------------------------------
Argonaut Private Equity, a Tulsa, Okla.-based private equity fund,
announced Sept. 1, 2020, the acquisition of a cementing solutions
business following the Chapter 11 bankruptcy of BJ Services located
in Tomball, Texas.

"We differentiate ourselves in the private equity industry because
we value the legacy established by our business enterprises and
work side-by-side as partners in their success."

Originally established in 1872, the cementing operation is now
doing business as American Cementing with an established footprint
in every major oil and gas basin throughout the United States. With
the acquisition complete, American Cementing leaders announced
today the retention of 260 highly-skilled employees related to the
cementing business and procurement of company assets and equipment,
including bulk plants and technical labs located in the field. No
fracturing assets were acquired in the acquisition.

"The addition of American Cementing to the Argonaut Private Equity
portfolio combines our expertise in efficient operations management
with our experience in the oil and gas industry," said Steve
Mitchell, Argonaut CEO. "Argonaut's capital investment provides the
strength of our financial support to ensure American Cementing
continues its reputation as a leading cementing service provider to
upstream oil and gas companies throughout the United States. We are
excited to provide American Cementing with an unlevered platform
that is focused solely on cementing operations."

American Cementing services include in-depth laboratory testing,
precise blending at the bulk plant and dependable mixing and
pumping operations at the wellsite. Additionally, the Company
offers acidizing services and products that are engineered to
enhance production and remove well-bore damage to ensure integrity
for the lifetime of the well.

"We are pleased that American Cementing was able to retain the
talent and expertise needed to continue operations and provide a
seamless transition to our customers," said Aaron James, Chief
Operating Officer for American Cementing. "With the return to a
fiscally-stable business model and clean balance sheet, we can
build upon the standard of services and products for which we are
known. With the assistance of Argonaut, we have the capacity to
reach an even larger customer base within our major basin
locations."

Founded in 2002, Argonaut Private Equity manages investments across
multiple asset classes with $3 billion of capital deployed in
direct investments in key industry sectors including energy
services, manufacturing and industrials.

"We differentiate ourselves in the private equity industry because
we value the legacy established by our business enterprises and
work side-by-side as partners in their success,” said Mitchell.
“This is our third acquisition within the past two months.
Despite the ongoing pandemic, Argonaut is actively reviewing
opportunities and looks forward to completing more transactions."

Simmons Energy, a division of Piper Sandler, served as the
exclusive M&A investment banker to BJ Services.

                           *    *    *

Jeremy Hill of Bloomberg News reports that BJ Services Inc. has
received a $35 million bid for its cementing business.  BJ already
has $30 million bid for its fracturing pump platform and other
assets from one of its equity sponsors, CSL Capital Management LP

                About Argonaut Private Equity
          
Argonaut -- http://www.ArgonautPE.com/-- understands the unique
needs of individual businesses that operate in the central region
of the United States and other underserved markets.  Argonaut is
looking for opportunities across these sectors: energy services,
manufacturing and industrials.

In Q3 2019, Argonaut had a final close on Argonaut Private Equity
Fund IV, a $400 million fund that continues its strategy of
generating attractive investment returns through a disciplined
approach and aligning interests with those of their investors and
business partners. The fund is focused on partnering with companies
that provide services and products to the energy services,
manufacturing and industrial sectors.

Steve Mitchell has led Argonaut since 2004, and currently serves as
CEO.

                   About American Cementing

For more information, visit AmericanCementing.com for a complete
product and service listing and locations guide for our North and
South Operations.

                       About BJ Services

BJ Services, LLC -- https://www.bjservices.com/ -- provides
hydraulic fracturing and cementing services to upstream oil and gas
companies engaged in the exploration and production of North
American oil and natural gas resources.  Based in Tomball, Texas,
BJ Services operates in every major basin throughout U.S. and
Canada.

BJ Services and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Texas Lead Case No. 20-33627)
on July 20, 2020.  At the time of the filing, the Debtors disclosed
assets of between $500 million and $1 billion and liabilities of
the same range.  Judge Marvin Isgur oversees the cases.

The Debtors have tapped Kirkland & Ellis, LLP, Kirkland & Ellis
International, LLP and Gray Reed & McGraw LLP as their legal
counsel, PJT Partners LP as investment banker, Ankura Consulting
Group, LLC, as restructuring advisor, PricewaterhouseCoopers LLP as
tax consultant, and Donlin, Recano & Company, Inc., as claims
agent.

The Debtors have also tapped a number of professionals to assist
in
the marketing and sale of their assets.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on July 28, 2020.  The committee is represented by Squire
Patton Boggs (US), LLP.


BLINK CHARGING: Incurs $3.03 Million Net Loss in Second Quarter
---------------------------------------------------------------
Blink Charging Co. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $3.03 million on $1.57 million of total revenues for the three
months ended June 30, 2020, compared to a net loss of $2.24 million
on $715,828 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 of $5.99 million on $2.87 million of total revenues compared
to a net loss of $4.13 million on $1.29 million of total revenues
for the same period last year.

As of June 30, 2020, the Company had $10.98 million in total
assets, $5.55 million in total liabilities, and $5.43 million in
total stockholders' equity.

As of June 30, 2020, the Company had cash, marketable securities,
working capital and an accumulated deficit of $3,821,723, $160,748,
$2,988,683 and $175,495,594, respectively.  During the six months
ended June 30, 2020, the Company used cash in operating activities
of $6,520,964.

Since April 17, 2020 and through Aug. 10, 2020, the Company sold
3,403,386 shares of common stock under an "at-the-market" equity
offering program for aggregate gross proceeds of approximately
$17.8 million.

The Company expects that its cash on hand will fund its operations
for a least twelve months after Aug. 13, 2020 (the issuance date of
these financial statements).

Since inception, the Company's operations have primarily been
funded through proceeds received in equity and debt financings. The
Company believes it has access to capital resources and continues
to evaluate additional financing opportunities.  There is no
assurance that the Company will be able to obtain funds on
commercially acceptable terms, if at all.  There is also no
assurance that the amount of funds the Company might raise will
enable the Company to complete its development initiatives or
attain profitable operations.

The Company's operating needs include the planned costs to operate
its business, including amounts required to fund working capital
and capital expenditures.  The Company's future capital
requirements and the adequacy of its available funds will depend on
many factors, including the Company's ability to successfully
commercialize its products and services, competing technological
and market developments, and the need to enter into collaborations
with other companies or acquire other companies or technologies to
enhance or complement its product and service offerings.

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

https://www.sec.gov/Archives/edgar/data/1429764/000149315220015524/form10-q.htm

                     About Blink Charging

Based in Miami Beach, Florida, Blink Charging Co. (OTC: CCGID)
f/k/a Car Charging Group Inc. -- http://www.CarCharging.com-- is
an owner/operator of electric vehicle ("EV") charging stations in
the United States and a growing presence in Europe, Asia, Israel,
the Caribbean, and South America.  The Blink Network utilizes
proprietary cloud-based software that operates, maintains, and
tracks the EV charging stations connected to the network, along
with the associated charging data.  The Company has established key
strategic partnerships to roll out adoption across numerous
location types, including parking facilities, multifamily
residences and condos, workplace locations, health care/medical
facilities, schools and universities, airports, auto dealers,
hotels, mixed-use municipal locations, parks and recreation areas,
religious institutions, restaurants, retailers, stadiums,
supermarkets, and transportation hubs.

Marcum LLP, in New York, NY, the Company's auditor since 2014,
issued a "going concern" qualification in its report dated April 2,
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.


BLINK CHARGING: Subsidiary Acquires BlueLA from Blue Systems
------------------------------------------------------------
Blink Charging Co.'s wholly-owned subsidiary, Blink Mobility, LLC,
entered into an Ownership Interest Purchase Agreement with Blue
Systems USA, Inc., pursuant to which Blink Mobility acquired from
the Seller all of the ownership interests of BlueLA Carsharing,
LLC.

The consideration by the Purchaser for the acquisition of BlueLA
includes: (a) a cash payment of $1.00, which was paid to the Seller
at closing, and (b) in the event BlueLA timely amends its
carsharing services agreement with the City of Los Angeles,
California, a cash payment to the Seller of $1,000,000, payable
within three business days after such amendment.  The amendment to
the carsharing services agreement with the City of Los Angeles must
be obtained by BlueLA no later than Dec. 31, 2020, subject to an
extension to March 31, 2021 if a representative of the City of Los
Angeles indicates to the Purchaser by the Dec. 31, 2020 deadline
its approval of the modifications to the carsharing services
agreement, as more particularly outlined in the Agreement.  The
total consideration paid or payable by the Purchaser excludes
transaction costs.  The Company has agreed to guaranty the
performance of the Purchaser's obligations under the Agreement as
an inducement for the Seller to enter into the Agreement.

The Agreement contains customary representations, warranties and
covenants for a transaction of this type and nature.  Pursuant to
the terms of the Agreement, the Seller will indemnify the Company,
the Purchaser and their respective affiliates and representatives
for breaches of the Seller's representations and warranties,
breaches of covenants and losses related to pre-closing taxes of
BlueLA.  The Purchaser has agreed to indemnify the Seller and its
affiliates and representatives for any breaches of the Purchaser's
representations and warranties, breaches of covenants and losses
related to post-closing taxes of BlueLA.  The representations and
warranties under the Agreement will survive until Dec. 10, 2021.

Pursuant to the Agreement, the Seller and BlueLA entered into a
Transition Service Agreement pursuant to which the Seller and its
affiliate, Bluecarsharing, S.A.S., agreed to provide certain
transition and support services to BlueLA and the Purchaser
following the closing and until Dec. 31, 2020.  The Seller has also
guaranteed the payment of up to $175,000 in parking fees payable by
BlueLA to the City of Los Angeles, and BlueLA has agreed to pay the
Seller for any as-yet uncollected grants and rebates that BlueLA is
entitled to obtain under its carsharing services agreement with the
City of Los Angeles.  In addition, the Seller agreed that, until
Sept. 10, 2023, the Seller will not and will cause its subsidiaries
or affiliates not to directly or indirectly, (i) own, operate,
acquire, or establish a business, or in any other manner engage
alone or with others in carsharing and/or electric vehicle charging
operation, or activity in the State of California (whether as an
operator, manager, employee, officer, director, consultant,
advisor, representative or otherwise) excluding any de minimis
ownership interest in any business); or (ii) intentionally induce
or attempt to induce any customer, supplier or other business
relation of BlueLA to cease or refrain from working with BlueLA, or
in any way adversely interfere with the relationship between any
such customer, supplier or other business relation and BlueLA.

                        About Blink Charging

Based in Miami Beach, Florida, Blink Charging Co. (OTC: CCGID)
f/k/a Car Charging Group Inc. -- http://www.CarCharging.com/-- is
an owner/operator of electric vehicle ("EV") charging stations in
the United States and a growing presence in Europe, Asia, Israel,
the Caribbean, and South America.  The Blink Network utilizes
proprietary cloud-based software that operates, maintains, and
tracks the EV charging stations connected to the network, along
with the associated charging data.  The Company has established key
strategic partnerships to roll out adoption across numerous
location types, including parking facilities, multifamily
residences and condos, workplace locations, health care/medical
facilities, schools and universities, airports, auto dealers,
hotels, mixed-use municipal locations, parks and recreation areas,
religious institutions, restaurants, retailers, stadiums,
supermarkets, and transportation hubs.

Marcum LLP, in New York, the Company's auditor since 2014, issued a
"going concern" qualification in its report dated April 2, 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.


BORDEN DAIRY: Debtor Files Liquidating Plan
-------------------------------------------
Alex Wolf, writing for Bloomberg Law, reports that Borden Dairy
filed a bankruptcy liquidation plan following the July 2020 sale of
its dairy business for about $340 million, guaranteeing a $1
million payment to unsecured creditors.

The Chapter 11 liquidation plan, filed at the U.S. Bankruptcy Court
for the District of Delaware, said proceeds from the sale and
additional estate assets will be split among creditors and
lenders.

Borden, now operating in bankruptcy as BDC Inc., proposes an
initial $1 million distribution to general unsecured creditors.
The plan would divide additional distributions between unsecured
creditors and term loan lenders who are owed $65 million in unpaid
"deficiency” claims.

                       About Borden Dairy

Borden Dairy Company -- http://www.bordendairy.com/-- is a
processor and direct-to-store distributor of fresh fluid milk,
dairy case products and other beverages.  It produces and
distributes a wide variety of branded and private label
traditional, flavored and specialty milk, buttermilk, dips and sour
cream, juices, tea, and flavored drinks to mass merchandisers,
educational institutions, food service retailers, grocery stores,
drug stores, convenience stores, food and beverage wholesale
distributors, and retail warehouse club stores across the United
States.

Headquartered in Dallas, Borden Dairy operates 12 milk processing
plants and nearly 100 branches across the U.S. It was founded in
1857 by Gail Borden, Jr.

Borden Dairy and its subsidiaries sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 20-10010) on Jan. 5, 2020.

Judge Christopher S. Sontchi oversees the case.

Borden Dairy was estimated to have $100 million to $500 million in
assets and liabilities as of the bankruptcy filing.

The Debtors tapped Arnold & Porter Kaye Scholer LLP as general
bankruptcy counsel; Young Conaway Stargatt & Taylor LLP as special
counsel; and Donlin Recano as the claims agent.


BOY SCOUTS: Convinces Court to Remand Sex Abuse Trial
-----------------------------------------------------
Jacob Rund of Bloomberg Law reports that the Boy Scouts of America
convinced a federal judge to send its lawsuit against The
Hartford's two subsidiaries over insurance coverage for sexual
abuse litigation back to its original Texas state court venue.

The insurers -- Hartford Accident & Indemnity Co. and First State
Insurance Co. -- moved their litigation from a Texas state court to
the U.S. District Court for the Northern District of Texas.  Once
Boy Scouts filed for bankruptcy in February 2020, the insurers
asked the federal court to move the case yet again to the U.S.
Bankruptcy Court for the District of Delaware, which is handling
the Chapter 11 case.

                    About Boys Scouts of America

The Boy Scouts of America -- https://www.scouting.org/ -- is a
federally chartered non-profit corporation under title 36 of the
United States Code. Founded in 1910 and chartered by an act of
Congress in 1916, the BSA's mission is to train youth in
responsible citizenship, character development, and self-reliance
through participation in a wide range of outdoor activities,
educational programs, and, at older age levels, career-oriented
programs in partnership with community organizations. Its national
headquarters is located in Irving, Texas.

The Boy Scouts of America and affiliate Delaware BSA, LLC sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 20-10343) on
Feb. 18, 2020, to deal with sexual abuse claims.

Boy Scouts of America was estimated to have $1 billion to $10
billion in assets at least $500 million in liabilities as of the
bankruptcy filing.

The Debtors tapped Sidley Austin LLP as general bankruptcy counsel;
Morris, Nichols, Arsht & Tunnell LLP as Delaware counsel; and
Alvarez & Marsal North America, LLC as financial advisor. Omni
Agent Solutions is the claims agent.



BOYCE HYDRO: Seeks to Hire Stretto as Claims Agent
--------------------------------------------------
Boyce Hydro, LLC and Boyce Hydro Power, LLC seek approval from the
U.S. Bankruptcy Court for the Eastern District of Michigan to hire
Stretto as their claims and noticing agent.

The firm will oversee the distribution of notices and the
maintenance, processing and docketing of proofs of claim filed in
Debtors' Chapter 11 cases.

Stretto has requested a retainer in the amount of $10,000.

Sheryl Betance, managing director at Stretto, disclosed in a court
filing that her firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

Stretto can be reached through:

     Sheryl Betance
     Stretto
     410 Exchange, Ste. 100
     Irvine, CA 92602     
     Telephone: (714) 716-1872
     Email: sheryl.betance@stretto.com   

                      About Boyce Hydro LLC

Boyce Hydro, LLC and Boyce Hydro Power, LLC operate dams in Midland
and Gladwin counties in Michigan.

On July 31, 2020, Boyce Hydro and Boyce Hydro Power sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Mich. Lead Case No. 20-21214).  Lee W. Mueller, co-managing member,
signed the petitions.

At the time of the filing, each Debtor had estimated assets of
between $10 million and $50 million and liabilities of between $1
million and $10 million.

Goldstein & McClintock LLP is Debtors' legal counsel.

The Office of the U.S. Trustee appointed Mark H. Shapiro of
Steinberg, Shapiro & Clark as the Subchapter V trustee in Debtors'
Chapter 11 cases.


BRAHMAN RESOURCE: U.S. Trustee Appoints Creditors' Committee
------------------------------------------------------------
The Office of the U.S. Trustee appointed a committee to represent
unsecured creditors in the Chapter 11 cases of Brahman Resource
Partners, LLC and its affiliates.

The committee members are:

     1. WellBenders Directional Services
        13901 Hwy. 105 W.
        Conroe, TX 77304
        Rich Fancher, VP Operations
        936-539-9602
        rich.fancher@wellbenders.com

     2. Anderson Perforating Services, LLC
        PO Box 60018
        Midland, TX 79711
        Kent Brown
        432-561-9356
        kbrown@thewirelinegroup.com

     3. Gregory C. Toole
        4804 105th St.
        Lubbock, TX 79424
        850-624-5468
        gct952@gmail.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.

                  About Brahman Resource Partners

Brahman Resource Partners, LLC is a private oil and gas
exploration, production, and development company focused in the
U.S. North American basins.  

Brahman Resource Partners and its affiliate, BRP Vista Grande, LLC,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Tex. Lead Case No. 20-33697) on July 26, 2020.  Clay R.
Border, president and chief executive officer, signed the
petitions.  At the time of the filing, each Debtor had estimated
assets of between $1 million and $10 million and liabilities of
between $10 million and $50 million.

Judge David R. Jones oversees the cases.

Okin Adams, LLP and Phoenix Capital Resources serve as Debtors'
legal counsel and financial advisor, respectively.


BRIGGS & STRATTON: Committee Taps Berkeley Research as Advisor
--------------------------------------------------------------
The official committee of unsecured creditors of Briggs & Stratton
Corporation and its affiliates seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Missouri to retain
Berkeley Research Group, LLC, as its financial advisor.

The firm will render these professional services:

     a. analyze the Debtors' assets (tangible and intangible) and
possible recoveries to creditor constituencies under various
scenarios and develop strategies to maximize recoveries;

     b. review and provide analyses of any bankruptcy plan and
disclosure statement relating to the Debtors including, the
assessment of projections to ensure any plan of reorganization is
supported by credible business and operational plans, and if
appropriate, the development of any bankruptcy plans proposed by
the Committee to assess their achievability;

     c. advise and assist the Committee in its analysis and
monitoring of the historical, current and projected financial
affairs of the Debtors, including, schedules of assets and
liabilities and statements of financial affairs;

     d. develop and issue periodic monitoring reports to enable the
Committee to evaluate effectively the Debtors' performance relative
to projections, any 363 sale process (and subsequent wind-down
activities), ability to realize or settle claims for avoidance
actions, and any relevant operational issues, including liquidity,
on an ongoing basis;

     e. evaluate and participate in the Debtors' 363 sale process
to ensure the adequacy of the process and that it proceeds in the
most efficient manner to maximize recoveries to the unsecured
creditors;

     f. evaluate relief requested in cash management motion,
including proper controls related to and financial transparency
into intercompany and related party transactions;

     g. evaluate the Debtors' proposed Debtor-in-Possession
financing process and terms;

     h. assist the Committee and Counsel in discussions and
negotiations with various creditor  constituencies regarding
restructuring and case resolution;

     i. analyze both historical and ongoing related party
transactions and or material unusual transactions of the Debtors.
Such analysis to include developing an oversight protocol with the
Debtors' advisors to closely monitor such transactions to prevent
value leakage;

     j. monitor liquidity and cash flows throughout the cases and
scrutinize cash disbursements and capital requirements on an
on-going basis for the period subsequent to the commencement of
these cases;

     k. advise the Committee and Counsel in evaluating any court
motions, applications, or other forms of relief, filed or to be
filed by the Debtors, or any other parties-in-interest;

     l. advise and assist the Committee in its assessment of the
Debtors' employee needs and related costs, including any proposed
employee retention plan or incentive plans to ensure they are
appropriate plans in the context of the cases;

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

     n. analyze the Debtors' business plan/ supply chain
management/ operational restructuring and monitor the
implementation of any strategic initiatives and prepare reports
related thereto;

     o. assist Counsel in evaluating all purported lien claims by
creditors, including the validity and enforcement of such claims;

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

     q. provide support to the Committee and Counsel regarding
potential litigation strategies;

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

     s. monitor Debtors' claims management process, including
analyzing claims and guarantees, and summarizing claims by entity;

     t. advise the Committee in connection with any potential
claims and causes of action, including preference payments,
fraudulent conveyances, and other potential causes of action that
the Debtors' estates may hold against insiders and/or third
parties;

     u. assist with the development and review of a cost/benefit
analysis with respect to the assumption or rejection of various
executory contracts and mineral leases;

     v. attend Committee meetings and court hearings as may be
required;

     w. provide other services as may be requested by the Committee
from time to time, including rendering expert testimony, issuing
expert reports and/or preparing for litigation, valuation and/or
forensic analyses that have not yet been identified but as may be
requested from time to time by the Committee and its Counsel.

Berkeley's standard hourly rates are as follows:

     Managing Director       $825 - $1,095
     Director                $600 - $835
     Professional Staff      $295 - $740
     Support Staff           $125 - $260

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

The firm can be reached through:

     Jay Borow
     Berkeley Research Group, LLC
     810 Seventh Avenue, Suite 4100
     New York, NY 10019
     Phone: 646-205-9320
     Fax: 646-454-1174

                About Briggs & Stratton Corporation

Briggs & Stratton Corporation is a producer of gasoline engines for
outdoor power equipment and a designer, manufacturer and marketer
of power generation, pressure washer, lawn and garden, turf care,
and job site products. The Company's products are marketed and
serviced in more than 100 countries on six continents through
40,000 authorized dealers and service organizations.  Visit
https://www.basco.com for more information.

Briggs & Stratton Corporation and four affiliates concurrently
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mo. Lead Case No. 20-43597) on July
20, 2020. The petitions were signed by Mark A. Schwertfeger, senior
vice president and chief financial officer.  At the time of the
filing, Briggs & Stratton Corporation disclosed total assets of
$1,589,398,000 and total liabilities of $1,350,058,000 as of March
29, 2020.

Judge Barry S. Schermer oversees the cases.

Debtors have tapped Weil, Gotshal & Manges LLP as bankruptcy
counsel; Carmody MacDonald P.C. as local counsel; Foley & Lardner
LLP as corporate counsel; Houlihan Lokey Inc. as investment banker;
Ernst & Young, LLP as restructuring and tax advisor; Deloitte LLP
as auditor and tax consultant; and Kurtzman Carson Consultants, LLC
as claims and noticing agent.

The Office of the U.S. Trustee appointed a committee to represent
unsecured creditors in Debtors' Chapter 11 cases.


CALIFORNIA RESOURCES: Amends Restructuring Support Agreement
------------------------------------------------------------
California Resources Corporation, et al., submitted a Disclosure
Statement.

On July 24, 2020, the Debtors entered into an Amended and Restated
Restructuring Support Agreement with certain supporting creditor
parties, thereby amending the Original Restructuring Support
Agreement.  As of Aug. 10, 2020, these supporting creditors hold
87.4% of the 2017 Term Loans and 67.3% of the 2016 Term Loans, the
Second Lien Notes and the Unsecured Notes, as well as Ares (the
"Supporting Creditors").

The Plan and Disclosure Statement are the outcome of extensive,
good faith and arm's length negotiations among the Debtors and the
Supporting Creditors.  As part of such good faith negotiations, the
Ad Hoc Group, which consists of holders of more than 87% of the
fulcrum class of 2017 Term loans, offered to provide the capital
that the Debtors needed to emerge from chapter 11 with a
substantially deleveraged balance sheet.

The Restructuring Support Agreement

As of Aug. 10, 2020, the Supporting Creditors that own or manage
with the authority to act on behalf of the beneficial owners of
87.4% in principal amount of the 2017 Term Loans and 67.3% in
principal amount of the Unsecured Debt Claims are party to the
Restructuring Support Agreement.

Pension Plans

The Debtors sponsor two defined benefit pension plans covered by
Title IV of the Employee Retirement Security Act of 1974, as
amended ("ERISA"), 29 U.S.C. Sec. 1301-1461 (2018).  On the
Effective Date, the Reorganized Debtors will assume and continue to
maintain the Thums Long Beach Company Pension Plan and Tidelands
Oil Production Company Employees’ Pension Plan (the "Pension
Plans") in accordance with the terms of the Pension Plans (as such
terms may be amended from time to time) and applicable
non-bankruptcy law.

After the Effective Date, the Reorganized Debtors (to the extent
they are controlled group members of the Pension Plans’ sponsor
under ERISA) shall be responsible for (i) satisfying the minimum
funding requirements under 26 U.S.C. §§ 412 and 430 and 29 U.S.C.
§§ 1082 and 1083 for the Pension Plans and (ii) paying all
required PBGC premiums in accordance with 29 U.S.C. §§ 1306 and
1307 for the Pension Plans. After the Effective Date, the sponsors
of the Pension Plans shall be responsible for administering the
Pension Plans in accordance with the applicable provisions of ERISA
and the Internal Revenue Code.

With respect to the Pension Plans, no provision of the Plan,
Confirmation Order, or section 1141 of the Bankruptcy Code shall be
construed to discharge, release, or relieve the Reorganized
Debtors, or their successors, from liabilities or requirements
imposed under any law or regulatory provision arising after the
Effective Date with respect to the Pension Plans or PBGC.  PBGC and
the Pension Plans will not be enjoined or precluded from enforcing
such liability with respect to the Pension Plans as a result of any
provision of the Plan, Confirmation Order, or section 1141 of the
Bankruptcy Code. PBGC and the Reorganized Debtors agree that all
proofs of claim filed by PBGC will be deemed withdrawn as of the
Effective Date.

Registration Rights Agreement

Each Backstop Party holding Tranche B Minimum Allocations will be
entitled to customary piggyback registration rights until such time
as the New Common Stock is freely tradeable under Rule 144 of the
Securities Act.

A full-text copy of the Disclosure Statement dated August 10, 2020,
is available at https://tinyurl.com/yxeah5q8 from PacerMonitor.com
at no charge.

Proposed Co-Counsel to the Debtors:

     Harry A. Perrin
     Paul E. Heath
     Matthew W. Moran
     VINSON & ELKINS LLP
     1001 Fannin Street, Suite 2500
     Houston, TX 77002-6760

Proposed Co-Counsel to the Debtors:

     Andrew G. Dietderich
     James L. Bromley
     Alexa J. Kranzley
     SULLIVAN & CROMWELL LLP
     125 Broad Street
     New York, NY 10004

                   About California Resources

California Resources Corporation is an oil and natural gas
exploration and production company headquartered in Los Angeles.
The company operates its resource base exclusively within
California, applying complementary and integrated infrastructure to
gather, process and market its production.  Visit
http://www.crc.com/for more information.   

On July 15, 2020, California Resources and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Tex. Lead Case No. 20-33568). At the time of the filing, California
Resources disclosed assets of between $1 billion and $10 billion
and liabilities of the same range.

Judge David R. Jones oversees the cases.

The Debtors tapped Sullivan & Cromwell, LLP and Vinson & Elkins LLP
as their bankruptcy counsel, Perella Weinberg Partners as
investment banker, Alvarez & Marsal North America, LLC as
restructuring advisor, and Epiq Corporate Restructuring, LLC as
claims agent.


CALIFORNIA RESOURCES: Hires Cole Schotz as Co-Counsel
-----------------------------------------------------
The Official Committee of Unsecured Creditors of California
Resources Corporation, and its debtor-affiliates, seeks
authorization from the U.S. Bankruptcy Court for the Southern
District of Texas to retain Cole Schotz P.C., as co-counsel to the
Committee.

California Resources requires Cole Schotz to:

   a. advise the Committee with respect to its rights, duties,
      and powers in these Chapter 11 cases;

   b. assist and advise the Committee in its consultations with
      the Debtors relative to the administration of these Chapter
      11 cases;

   c. assist the Committee in analyzing the claims of the
      Debtors' creditors and the Debtors' capital structure and
      in negotiating with holders of claims;

   d. assist the reorganization for the Debtors and accompanying
      disclosure statements and related plan documents;

   e. assist and advise the Committee in communicating with
      unsecured creditors regarding significant matters in these
      Chapter 11 cases;

   f. represent the Committee at hearings and other proceedings;

   g. review and analyze applications, orders, statements of
      operations, and schedules filed with the Court and advise
      the Committee as to their propriety;

   h. assist the Committee in preparing pleadings and
      applications as may be necessary in furtherance of the
      Committee's interests and objectives;

   i. prepare, on behalf of the Committee, any pleadings,
      including without limitation, motions, memoranda,
      complaints, adversary complaints, objections or comments
      in connection with any of the foregoing;

   j. handle matters for which Kramer Levin has an actual
      or potential conflict of interest issues; and

   k. perform such other legal services as may be required or
      requested or as may otherwise be deemed in the interests of
      the Committee in accordance with the Committee's powers and
      duties as set forth in the Bankruptcy Code, Bankruptcy
      Rules or other applicable law.

Cole Schotz will be paid at these hourly rates:

     Members                $435 to $990
     Associates             $275 to $650
     Paralegals             $210 to $330

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Not applicable.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Cole Schotz anticipates that the budget for
              Committee professionals will be governed by the
              Bankruptcy Court.

Michael D. Warner, a partner of Cole Schotz P.C., 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.

Cole Schotz can be reached at:

     Michael D. Warner, Esq.
     COLE SCHOTZ P.C.
     301 Commerce Street, Suite 1700
     Fort Worth, TX 76102
     Tel: (817) 810-5250

              About California Resources Corporation

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

On July 15, 2020, California Resources and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Tex. Lead Case No. 20-33568).  At the time of the filing,
California Resources disclosed assets of between $1 billion and $10
billion and liabilities of the same range. Judge David R. Jones
oversees the cases.

The Debtors tapped Sullivan & Cromwell, LLP and Vinson & Elkins LLP
as their bankruptcy counsel, Perella Weinberg Partners as
investment banker, Alvarez & Marsal North America, LLC as
restructuring advisor, and Epiq Corporate Restructuring, LLC as
claims agent.



CALIFORNIA RESOURCES: Hires Kramer Levin as Counsel
---------------------------------------------------
The Official Committee of Unsecured Creditors of California
Resources Corporation, and its debtor-affiliates, seeks
authorization from the U.S. Bankruptcy Court for the Southern
District of Texas to retain Kramer Levin Naftalis & Frankel LLP, as
counsel to the Committee.

California Resources requires Kramer Levin to:

   (a) assist in the administration of the bankruptcy case and
       the  exercise of oversight with respect to the Debtors'
       affairs, including all issues in connection with the
       Debtors, the Committee, and/or these Chapter 11 Cases;

   (b) assist in the preparation on behalf of the Committee of
       necessary applications, motions, objections, memoranda,
       orders, reports, and other legal papers;

   (c) appear in Court, participate in litigation as a party-in-
       interest, and at statutory meetings of creditors to
       represent the interests of the Committee;

   (d) evaluate, negotiate and confirm of a Chapter 11 plan of
       reorganization and matters related thereto;

   (e) evaluate the restructuring support agreement and rights
       offering;

   (f) evaluate the Debtors proposed settlement with affiliates
       of Ares Management LLC;

   (g) negotiate, formulate, draft, and confirm a Chapter
       11 plan of reorganization and matters related thereto;

   (h) communicate with the Committee's constituents in
       furtherance of its responsibilities, including, but not
       limited to, communications required under section 1102 of
       the Bankruptcy Code; and

   (i) perform all of the Committee's duties and powers under
       the Bankruptcy Code and the Bankruptcy Rules and the
       performance of such other services as are in the interests
       of those represented by the Committee.

Kramer Levin will be paid at these hourly rates:

     Partners                $1,050 to $1,500
     Counsel                 $1,050 to $1,400
     Special Counsel           $995 to $1,160
     Associates                $585 to $1,040
     Paraprofessionals         $270 to $450

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Kramer Levin did not represent the Committee before
              being selected as its counsel on July 29, 2020.
              Kramer Levin's billing rates have not changed since
              the Petition Date. Kramer Levin has in the past
              represented, currently represents and may represent
              in the future certain Committee members and
              their affiliates in their capacities as official
              committee members in other chapter 11 cases and as
              set forth in this Application.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Kramer Levin is developing a budget and staffing
              plan that will be presented for approval by the
              Committee.

Douglas H. Mannal, partner of Kramer Levin Naftalis & Frankel 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 (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.

Kramer Levin can be reached at:

     Douglas H. Mannal
     KRAMER LEVIN NAFTALIS & FRANKEL LLP
     1177 Avenue of the Americas
     New York, NY 10036
     Telephone: (212) 715-9100
     Facsimile: (212) 715-8000
     E-mail: acaton@kramerlevin.com

           About California Resources Corporation

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

On July 15, 2020, California Resources and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Tex. Lead Case No. 20-33568). At the time of the filing, California
Resources disclosed assets of between $1 billion and $10 billion
and liabilities of the same range. Judge David R. Jones oversees
the cases.

The Debtors tapped Sullivan & Cromwell, LLP and Vinson & Elkins LLP
as their bankruptcy counsel, Perella Weinberg Partners as
investment banker, Alvarez & Marsal North America, LLC as
restructuring advisor, and Epiq Corporate Restructuring, LLC as
claims agent.


CARDILE MUSHROOMS C&M: Voluntary Chapter 11 Case Summary
--------------------------------------------------------
Debtor: Cardile Mushrooms C&M, LLC
        8790 Gap Newport Pike
        Avondale, PA 19311

Business Description: Cardile Mushrooms C&M, LLC is mushroom
                      packing and distribution company.

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 20-13778

Judge: Hon. Eric L. Frank

Debtor's Counsel: Paul J. Winterhalter, Esq.
                  OFFIT KURMAN, P.A.
                  Ten Penn Center
                  1801 Market Street, Suite 2300
                  Philadelphia, PA 19103
                  Tel: 267-338-1370
                  E-mail: pwinterhalter@offitkurman.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Matthew Cardile/Charles Cardile III,
co-managing members.

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

https://www.pacermonitor.com/view/ZQA326Y/Cardile_Mushrooms_CM_LLC__paebke-20-13778__0001.0.pdf?mcid=tGE4TAMA


CARDILE MUSHROOMS: Voluntary Chapter 11 Case Summary
----------------------------------------------------
Debtor: Cardile Mushrooms, Inc.
        540 Church Road
        Avondale, PA 19311

Business Description: Cardile Mushrooms, Inc. is a supplier of
                      packed mushrooms.

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 20-13776

Judge: Hon. Magdeline D. Coleman

Debtor's Counsel: Paul J. Winterhalter, Esq.
                  OFFIT KURMAN, P.A.
                  Ten Penn Center
                  1801 Market Street, Suite 2300
                  Philadelphia, PA 19103
                  Tel: 267-338-1370
                  E-mail: pwinterhalter@offitkurman.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Charles Cardile, Jr., president.

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

https://www.pacermonitor.com/view/ZBPIJCQ/Cardile_Mushrooms_Inc__paebke-20-13776__0001.0.pdf?mcid=tGE4TAMA


CARPENTER'S ROOFING: US Trustee Objects to Plan & Disclosures
-------------------------------------------------------------
The United States Trustee for Region 21 submitted objections to the
Disclosure Statement and Proposed Plan filed by Carpenter's Roofing
& Sheet Metal, Inc.

The U.S. Trustee points out that the Disclosure Statement should be
updated to provide a current status on the Debtor's issues with the
Internal Revenue Service and Florida Department of Revenue.

The U.S. Trustee asserts that the Disclosure Statement should
provide an estimate of administrative expenses, including
professional fees, net of retainers and amounts paid to date.

The U.S. Trustee questions the validity of the Debtor's Liquidation
Analysis because it assumes that, in a conversion, the Internal
Revenue Service and Florida Department of Revenue's claims would
not be challenged as they are in a Chapter 11.

The U.S. Trustee objects to the language regarding U.S. Trustee's
fees contained in Section 2.2 of the plan.

The U.S. Trustee complains that the disclosure statement fails to
contain sufficient information and projections relevant to the
creditors' decision to accept or reject the proposed plan.

                    About Carpenter's Roofing

Carpenter's Roofing & Sheet Metal, Inc. --
https://carpentersroofing.com/ -- is a roofing contractor
headquartered in West Palm Beach, Fla. It was founded in 1931 by
Howard Carpenter.

Carpenter's Roofing & Sheet Metal sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-24798) on
Nov. 29, 2018. At the time of the filing, Debtor disclosed
$1,040,593 in assets and $1,838,038 in liabilities.  

The case is assigned to Judge Mindy A. Mora.  

The Debtor hired Kelley & Fulton, PL, as its legal counsel, and
Rinehimerbaker LLC as its accountant.


CARVER BANCORP: All Three Proposals Passed at Annual Meeting
------------------------------------------------------------
Carver Bancorp, Inc., held its annual meeting of stockholders on
Sept. 17, 2020, at which the stockholders:

   (1) elected each of Craig C. MacKay, Janet L. Rolle, Lewis P.
       Jones III, and Colvin W. Grannum as directors to serve for
       a three-year term;

   (2) ratified the appointment of BDO USA, LLP as independent
       auditors for Carver Bancorp, Inc. for the fiscal year
       ending March 31, 2021.; and

   (3) approved, on a advisory basis, the compensation of the
       Company's Named Executive Officers as described in the
       proxy statement.

                        About Carver Bancorp

Carver Bancorp, Inc., is the holding company for Carver Federal
Savings Bank, a federally chartered savings bank.  The Company is
headquartered in New York, New York.  The Company conducts business
as a unitary savings and loan holding company, and the principal
business of the Company consists of the operation of its
wholly-owned subsidiary, Carver Federal.  Carver Federal was
founded in 1948 to serve African-American communities whose
residents, businesses and institutions had limited access to
mainstream financial services.  The Bank remains headquartered in
Harlem, and predominantly all of its seven branches and four
stand-alone 24/7 ATM centers are located in low- to moderate-income
neighborhoods.

Carver Bancorp reported a net loss of $5.42 million for the year
ended March 31, 2020, compared to a net loss of $5.94 million for
the year ended March 31, 2019.  As of June 30, 2020, the Company
had $670.7 million in total assets, $623.6 million in total
liabilities, and $47.04 million in total equity.


CHINOS HOLDINGS: Unsecureds May Recover More Than 1.6% of Claims
----------------------------------------------------------------
Chinos Holdings, Inc., et al., submitted a Plan and a Disclosure
Statement.

The material terms of the Plan are:

   * Each holder of an Allowed ABL Facility Claim will receive cash
in the full amount of its Allowed ABL Facility Claim.

   * Each holder of an Allowed Term Loan Secured Claim will receive
its pro rata share of the common equity of Reorganized Chinos
Holdings (the "New Common Equity") representing, in the aggregate,
76.5% of the New Common Equity issued on the Effective Date
remaining after distributions on account of the Backstop Premium
and the New Equity Allocation, and of any other New Common Equity
distributed pursuant to the Plan (other than the New Common Equity
distributed to holders of IPCo Notes Claims as described below),
subject to dilution from New Common Equity (i) issuable upon
exercise of the New Warrants, (ii) issued pursuant to the
Management Incentive Plan, and (iii) otherwise issued by the
Reorganized Debtors after the Effective Date, including the
Incremental Debt Equity.

   * Each holder of an Allowed IPCo Notes Claim will receive its
pro rata share of New Common Equity representing, in the aggregate,
23.5% of the New Common Equity issued on the Effective Date
remaining after distribution on account of the Backstop Premium,
the New Equity Allocation, and of any other New Common Equity
distributed pursuant to the Plan (other than the New Common Equity
distributed to holders of Term Loan Secured Claims as described
above), subject to dilution from New Common Equity (i) issuable
upon exercise of the New Warrants, (ii) issued pursuant to the
Management Incentive Plan, and (iii) otherwise issued by the
Reorganized Debtors after the Effective Date, including the
Incremental Debt Equity.

   * Each holder of a general unsecured claims that will provide
goods and services necessary to the operation of the Reorganized
Debtors, as determined by the Debtors in consultation with the
Requisite Consenting Support Parties (the "Ongoing Trade Claims")
and that has executed a trade agreement that expressly designates
such party as a holder of an Ongoing Trade Claim, will on the
Effective Date receive its pro rata share of $71 million in cash;
provided that the aggregate amount of cash distributed on account
of any Ongoing Trade Claim will not exceed 50% of the allowed
amount of such Claim.

   * Holders of Other General Unsecured Claims, which include
rejection damages claims and the Term Loan Deficiency Claims, will,
on the Effective Date, receive their pro rata share of cash
allocable to the applicable Debtor from a cash pool that will
aggregate (a) $3 million if the class votes to accept the Plan and
(b) $1 million if the class votes to reject the Plan; provided,
that the aggregate amount of cash distributed on account of any
Other General Unsecured Claim will not exceed 50% of the allowed
amount of such Claim. Creditors may recover more than 1.6% of their
claims.

   * On the Effective Date, all Existing Holdings Preferred Equity
and Existing Holdings Equity shall be cancelled and will be of no
further force and effect, regardless of whether surrendered for
cancellation.

The Reorganized Debtors will have sufficient funds to make the
distributions required under the Plan and funds will be available
to them under the Exit ABL Facility and the New Term Loans.

A full-text copy of the Disclosure Statement dated August 10, 2020,
is available at https://tinyurl.com/y59rnsg4 from PacerMonitor.com
at no charge.

Attorneys for the Debtors:

     Ray C. Schrock, P.C.
     Ryan Preston Dahl
     Candace M. Arthur
     Daniel Gwen
     WEIL, GOTSHAL & MANGES LLP
     767 Fifth Avenue
     New York, New York 10153
     Telephone: (212) 310-8000
     Facsimile: (212) 310-8007

             - and -

     Tyler P. Brown
     Henry P. (Toby) Long, III
     Nathan Kramer
     HUNTON ANDREWS KURTH LLP
     Riverfront Plaza, East Tower
     951 East Byrd Street
     Richmond, Virginia 23219
     Telephone: (804) 788-8200
     Facsimile: (804) 788-8218

                     About Chinos Holdings

Chinos Holdings, Inc., designs apparels, offering clothing for men,
women and children, as well as accessories. Chinos Holdings serves
customers worldwide.

Chinos Holdings, Inc. and its affiliates, including J.Crew Group,
Inc., sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. E.D. Va. Lead Case No. 20-32181) on May 4, 2020.  

At the time of the filing, the Debtors disclosed assets of between
$1 billion and $10 billion and liabilities of the same range.

Judge Keith L. Phillips oversees the cases.

The Debtors tapped Weil, Gotshal & Manges, LLP as bankruptcy
counsel; Hunton Andrews Kurth, LLP as local counsel; Lazard Freres
& Co. LLC; Alixpartners, LLP as financial advisor; Hilco Real
Estate, LLC as real estate advisor; KPMG LLP as tax consultant; and
Omni Agent Solutions, LLC as claims, noticing and solicitation
agent and as administrative advisor.

The official committee of unsecured creditors appointed in Debtors'
bankruptcy cases tapped Pachulski Stang Ziehl & Jones LLP as legal
counsel; Hirschler Fleischer, P.C. as local counsel; and Province,
Inc. as financial advisor.


CLYDE J. SUTTON, JR: Oct. 5 Hearing on Shelbyville Property Sale
----------------------------------------------------------------
Judge Nicholas W. Whittenburg of the U.S. Bankruptcy Court for the
Eastern District of Tennessee will convene a telephonic hearing on
Oct. 5, 2020 at 9:30 a.m., Telephone Number (877) 810-9415, Access
Code 1138859, to consider the proposed sale by Clyde James Sutton,
Jr. and Alice Carolyn Sutton of their real property located at 0
Warner Bridge Road, Shelbyville, Tennessee.

The counsel for Heritage South Community Credit Union, the holder
of the first and only mortgage has agreed to the Motion to Shorten
Notice on Motion to Sell and to the sale of the Property.  The
United States Trustee has agreed to the Motion to Shorten.

Clyde James Sutton, Jr. and Alice Carolyn Sutton sought Chapter 11
protection (Bankr. E.D. Tenn. Case No. 20-10332) on Jan. 28, 2020.
The Debtors tapped Paul Jennings, Esq., as counsel.


COSMOLEDO LLC: Sept. 22 Hearing on $3M All Assets Sale to MK USA
----------------------------------------------------------------
Judge Michael E. Wiles of the U.S. Bankruptcy Court for the
Southern District of New York will convene a hearing on Sept. 22,
2020 at 2:00 p.m. (ET) by videoconference or teleconference to
consider approval of the bidding procedures governing the sale of
all or substantially all assets of Cosmoledo, LLC and affiliates,
to MK USA, LLC for $3 million cash, plus cure costs on any Assigned
Contracts and Leases, plus a credit bid of up to the full amount of
its secured claim, subject to overbid.

The Debtors proposed to sell the Assets free and clear of all
liens, claims and encumbrances.

The (a) Bid Deadline; (b) deadline for non-debtor parties to the
Assigned Contracts and Leases to file a Cure Claim; (c) date of the
Auction; (d) date of the Sale Hearing; and (e) form of the Sale
Notice will be established at the Bidding Procedures Hearing;
provided, however, (solely for notice purposes) that the Debtors
have requested that the Auction take place on Sept. 30, 2020 at
10:00 a.m. (ET) and that the Sale Hearing take place on Oct. 2,
2020 at 10:00 a.m. (ET).

The Debtors will serve a copy of the Order Scheduling Hearing and
the Motion, together with exhibits thereto, upon (a) the Purchaser;
(b) all entities known to assert a lien, claim, interest or
encumbrance in the Debtors' assets; (c) the 20 largest creditors of
the Debtors; (e) the Internal Revenue Service; (f) the United
States Attorney's Office for the Southern District of New York; (g)
the New York State Department of Taxation & Finance; (h) all
parties that have previously expressed interest in acquiring all or
a portion of the Debtors' assets; (i) all parties that have filed
notices of appearance in this case as of the date of the Order
Scheduling Hearing; (j) all known counterparties to the Assumed
Contracts; and (k) the Office of the United States Trustee no later
than Sept. 17, 2020.  

Objections, if any, to the Break-Up Fee and Expense Reimbursement
and/or Bidding Procedures will be filed no later than Sept. 21,
2020 at 12:00 p.m. (ET).

A copy of the Bidding Procedures and Agreement is available at
https://tinyurl.com/y5qls3nu from PacerMonitor.com free of charge.

                     About Cosmoledo LLC

Cosmoledo, LLC and affiliates own and operate 16 fine casual bakery
cafes in New York City under the trade name "Maison Kayser."
Maison Kayser, a global brand, is an authentic artisanal French
boulangerie that has been doing business in New York since 2012.
For more information, visit https://maison-kayser-usa.com/

Cosmoledo, LLC, and its affiliates, including Breadroll, LLC,
sought Chapter 11 protection (Bankr. S.D.N.Y Lead Case No.
20-12117) on Sept. 10, 2020.

In the petitions were signed by CEO Jose Alcalay, the Debtors were
estimated to have assets in the range of $10 million to $50
million, and $50 million to $100 million in debt.

The Debtors tapped Andrew R. Gottesman, Maria E. Garcia, and
Gabriel Altman, at Mintz & Gold LLP, as counsel.  They tapped CBIZ
Accounting, Tax and Advisory of New York LLC as their financial
advisors, accountants, and consultants.  Donlin Recano & Co., Inc.
-- https://www.donlinrecano.com/Clients/mk/Index -- is the claims
agent.




CPI CARD: Appoints Jorg Schneewind to Board of Directors
--------------------------------------------------------
CPI Card Group Inc. reports the addition of Jorg Schneewind to its
Board of Directors, effective Sept. 15, 2020.  The Board also
appointed Schneewind to the Nominating and Corporate Governance
Committee.

"I am pleased to welcome Jorg to our Board as an independent
Director," said Bradley Seaman, chairman of CPI's Board of
Directors.  "Jorg's extensive background in manufacturing will make
him a valuable addition to our Board."

Since 2019, Schneewind has been the president of Appvion, Inc., a
leader in innovative packaging solutions.  Schneewind previously
served as the president of Bemis Healthcare Packaging Inc. for
three years and as the president and chief executive officer of
Freudenberg Medical LLC for ten years.

"CPI Card Group has established itself as a market leader through
operational excellence, product innovation and steadfast customer
focus," said Schneewind.  "I am excited to contribute to CPI's
continuing success as a member of the Board."

                         About CPI Card

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

CPI Card reported a net loss of $4.45 million for the year ended
Dec. 31, 2019, compared to a net loss of $37.46 million for the
year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$246.50 million in total assets, $396.36 million in total
liabilities, and a total stockholders' deficit of $149.85 million.

                           *    *    *

As reported by the TCR on April 17, 2020, S&P Global Ratings
affirmed its 'CCC+' issuer credit rating on CPI Card Group Inc.
"The affirmation reflects our view that CPI's capital structure
remains unsustainable given its high debt leverage, limited cash
flow generation, and the need to substantially improve its
operating performance to repay its 2022 debt maturities," S&P
said.

In March 2020, Moody's Investors Service affirmed CPI Card Group
Inc.'s Caa1 Corporate Family Rating.  The ratings affirmation on
the CFR, PDR and existing term loan rating reflects Moody's
expectation of volume growth in the company's core secure card
business as the replacement cycle of initially issued EMV card
continues, as well as modest conversion to dual interface cards as
they become a larger part of the overall payment card market.


CRAIG A. POPE: Muprhys Buying Whitewater Property for $169K
-----------------------------------------------------------
Craig A. Pope and Cathleen A. Pope ask the U.S. Bankruptcy Court
for the Western District of Wisconsin to authorize the sale of the
residential home located at 826 West Walworth Avenue, City of
Whitewater, Wisconsin, Tax Parcel No. BIR 00016, to Marylloyd
Lynn-Murphy and Paul D. Murphy for $169,000.

The Debtors are the owners of certain property identified in their
bankruptcy schedules and other pleadings on file with the Court,
including the Property.

On the Petition Date, the Debtors were indebted to the Walworth
County Treasurer for real estate taxes owed on the Property from
2011 through 2019 in the amount of $21,215.   In addition to those
taxes, on the Petition Date, they were indebted to the Treasurer
for real taxes owed on other parcels located in the County totaling
$404,017.  Interest is accruing on the foregoing indebtedness at
the rate of 12% percent per annum.  That interest rate is the
highest interest rate being charged by the Debtors' creditors.

The Debtors and the Buyers have executed their Offer to Purchase.
The Offer was amended on July 22, 2020, Aug. 18, 2020 and Sept. 3,
2020.  The Debtors ask authority to sell the Property free and
clear of all liens, claims, encumbrances, and interests, with all
net proceeds to be applied to the total liability due and owing the
Treasurer.

They believe the Offer to Purchase and Amendments represent a fair
price for the property as they have, over approximately 20 years,
been in several businesses related to real estate management,
development and sales of residential properties in and around the
City of Whitewater, Wisconsin.  The Offer to Purchase has been
approved by the Debtors and contain terms and conditions that are
customary for transactions of this type.

The Debtors ask authority to pay all usual and customary closing
costs, including but not limited to, title insurance, transfer
fees, proration of real estate taxes, and recording fees.  They
also ask authority to use a certain amount of the sale proceeds to
pay for family living expenses and to repair two of their trucks
that are necessary for their trucking operation.  The repair of the
trucks is the final step in commencing these operations so that
they can earn the income needed to support that operation and their
family living expenses as described in their proposed Plan of
Reorganization.

Moreover, the Debtors ask authority to pay the Treasurer $21,215
for the real estate taxes owed on the Property from the sale
proceeds, and to pay the Treasurer any remaining proceeds to be
applied to its total remaining claim.  Payment of proceeds from the
sale of the Property to the Treasurer upon closing is in the best
interest of this bankruptcy estate, as doing so will reduce the
debt owed the Treasurer more quickly and, therefore, as the Debtors
sell other real property, there will be more net sale proceeds
available to pay their other creditors.

A copy of the Agreement is available at
https://tinyurl.com/y4a37f63 from PacerMonitor.com free of charge.

Craig A. Pope and Cathleen A. Pope sought Chapter 11 protection
(Bankr. W.D. Wisc. Case No. 20-22889) on April 16, 2020.  The
Debtors tapped Kristin J. Sederholm, Esq., at Krekeler Strother,
S.C. as counsel.



CREEKSIDE CANCER: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: Creekside Cancer Care LLC
        120 Old Laramie Trail E
        Lafayette, CO 80026

Business Description: Creekside Cancer Care is engaged in business
                      as a cancer care and treatment center.

Chapter 11 Petition Date: September 17, 2020

Court: United States Bankruptcy Court
       District of Colorado

Case No.: 20-16180

Judge: Hon. Michael E. Romero

Debtor's Counsel: K. Jamie Buechler, Esq.
                  BUECHLER LAW OFFICE, L.L.C.
                  999 18th Street, Suite 1230 S
                  Denver, CO 80202
                  Tel: 720-381-0045
                  E-mail: Jamie@kjblawoffice.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Matt O'Rourke, CEO.

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

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

https://www.pacermonitor.com/view/3C5W5QY/Creekside_Cancer_Care_LLC__cobke-20-16180__0001.0.pdf?mcid=tGE4TAMA


CROSS COUNTRY HOLDINGS: Taps Raymond H. Aver as Insolvency Counsel
------------------------------------------------------------------
Cross Country Holdings Partnership, AGP, seeks authority from the
US Bankruptcy Court for the Central District of California to hire
the Law Offices Of Raymond H. Aver as its general insolvency
counsel.

Services the counsel will render are:

     a. represent the Debtor at its Initial Debtor Interview;

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

     c. represent the Debtor at all hearings before the US
Bankruptcy Court involving the Debtor;

     d. prepare necessary applications, motions, orders, and other
legal papers;

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

     f. represent the Debtor with regard to all contested matters;

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

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

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

     j. object to claims as may be appropriate; and

     k. perform all other legal services for the Debtor other than
adversary proceedings which would require further written
agreement.

Aver Firm received a pre-petition retainer in the sum of $37,500
exclusive of the $1,717 filing fee.

Aver Firm's hourly rates are:

     Raymond H. Aver, Shareholder      $525
     Ani Minasan, Paraprofessional     $175

Aver Firm does not hold or represent an interest adverse to the
estate, and is a disinterested person as required by the Bankruptcy
Code Sec. 327(a), according to court filings.

The firm can be reached through:

     Raymond H. Aver, Esq.
     Law Offices of Raymond H. Aver, APC
     10801 National Boulevard, Suite 100
     Los Angeles, CA 90064
     Tel: (310) 571-3511
     Email: ray@everlaw.com

                        About Cross Country Holdings Partnership

Cross Country Holdings Partnership, AGP, filed a voluntary petition
for reorganization under chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Case No. 20-11365) on August 3, 2020, disclosing
$1,000,001 to $10 million in both assets and liabilities. The
Debtor is represented by Raymond H. Aver, Esq. at Law Offices Of
Raymond H. Aver.


CUKER INTERACTIVE: Unseureds Will Get 100% of Their Claims
----------------------------------------------------------
Cuker Interactive, LLC, filed a Third Amended Plan of
Reorganization.

Holders of both unclassified Administrative claims (taxing
authorities comprising the California Franchise Tax Board and the
Internal Revenue Service) and all Allowed General Unsecured Claims
will receive 100% of their Allowed Claims under the Plan on the
later to occur of (i) the Effective Date (as defined by the Plan)
or (ii) the date on which a creditor's claim is determined by the
Bankruptcy Code and Bankruptcy Rules, specifically including
Section 502 of the Code and Bankruptcy Rule 3007, to be an Allowed
Claim (as defined by the Plan).  This will be accomplished by the
Debtor’s use of its post-petition cash operating profits and, if
necessary, by in the infusion of additional cash by Cuker’s
insiders as loans made to the Debtor.

Hearing on Disclosure Statement will be on September 17, 2020 at
2:00 p.m.

A full-text copy of the Third Amended Plan of Reorganization dated
August 10, 2020, is available at https://tinyurl.com/yyftttds from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     MICHAEL D. BRESLAUER
     SOLOMON WARD SEIDENWURM & SMITH, LLP
     401 B Street, Suite 1200
     San Diego, California 92101
     Telephone (619) 231-0303
     Facsimile (619) 231-4755
     mbreslauer@swsslaw.com

     ROBERT R. BARNES
     THE BROKEN-BENCH LAW FIRM
     10982 Poblado Road, No. 1621
     San Diego, California 92127-5327
     Telephone: (619) 218-0520
     robertbarn@outlook.com

                     About Cuker Interactive

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

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


DEPENDABLE BUILDING: Unsecureds Will Recover 10% in Plan
--------------------------------------------------------
Dependable Building Services, Inc., submitted a Third Amended
Disclosure Statement.

Class 3: Unsecured Claims of IRS, Illinois Department of Revenue
and Illinois Department of Employment Security are impaired. The
Allowed Amount of Unsecured Claims of IRS, IDR, & IDES in the total
amount of $3,398,944, will be paid 10 percent of the Allowed
Unsecured Claims, without interest, pro rata, in monthly
installments in 17 monthly payments commencing in July, 2024, when
the Class I Priority Tax Claims are paid in full.  The monthly
payment is $19,994.

Class 4: Claims of general Unsecured Creditors (excluding the
unsecured claims of taxing bodies) will be repaid, pro rata, in the
amount of 10 percent of the Allowed Unsecured Claims, without
interest, in 60 monthly payments, commencing 30 days after the
Effective Date.  The total amount of estimated Allowed Unsecured
Claims (excluding the unsecured claims of taxing bodies) is
$355,262.  Accordingly, the Class 4 creditors will receive, pro
rata, a total of $35,526.  The monthly payment is $592.10.

Class 5: Allowed Shareholder Interest of the Debtor, Janette
Tomaselli, will be retained by Tomaselli in exchange for a new
value contribution in the amount of $17,500, payable in monthly
installments over 48 months, commencing 30 days after the Effective
Date.

The Plan provides for distributions to the holders of Allowed
Claims from funds realized from existing cash deposits and the
Debtor’s future earning.

A full-text copy of the Third Amended Disclosure Statement dated
August 10, 2020, is available at https://tinyurl.com/yyu33qgy from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     Joel A. Schechter
     LAW OFFICES OF JOEL A. SCHECHTER
     53 W. Jackson Blvd., Suite 1522
     Chicago, Illinois 60604
     Tel: (312) 332-0267
     E-mail: joel@jasbklaw.com

               About Dependable Building Services

Founded in 1992, Dependable Building Services, Inc. --
http://www.dependablebuildingservices.com/-- is a commercial
contractor that performs HVAC, electrical, fire suppression, and
generator service and construction. It serves commercial, retail,
industrial and telecom industries.  

Dependable Building Services previously filed a Chapter 11 petition
(Bankr. N.D. Ill. Case No. 17-24129) on Aug. 11, 2017.

Dependable Building Services again sought protection under Chapter
11 of the Bankruptcy Code (Bankr. N.D. Ill. Case No. 19-19772) on
July 15, 2019.  At the time of the filing, the Debtor was estimated
to have assets of between $100,000 and $500,000 and liabilities of
between $1 million and $10 million. Judge Deborah L. Thorne
presides over the present case.  The Law Offices of Joel A.
Schechter is the Debtor's counsel.


DESERT VALLEY: Atlas Residential Objects to Disclosure Statement
----------------------------------------------------------------
Atlas Residential, LLC, objects to the approval of Desert Valley
Steam Carpet Cleaning LLC's Disclosure Statement.

Atlas points out that the Disclosure Statement fails to adequately
address valuation of Debtor's assets.

Atlas asserts that the Disclosure Statement fails to address Atlas'
pending Amended First and Second Application for Compensation and
Reimbursement of
Expenses of Custodian seeking payment of the fees and expenses to
which it is entitled.

Atlas complains that the Disclosure Statement wrongly assumes that
future rents can be used to pay Debtor's attorneys' fees and to
otherwise fund the plan.

According to Atlas, Debtor's discussion of other secured classes is
incomplete.

Atlas points out that the Debtor has failed to provide
justification for its various classifications.

Atlas asserts that the Interest Holders are not identified, nor is
the justification for their proposed contribution disclosed.

Atlas complains that the Debtor's management is not sufficiently
addressed.

According to Atlas, the Debtor's liquidation analysis is
misleading.

Attorneys for Atlas Residential:

     Patrick R. Barrowclough
     ATKINSON, HAMILL & BARROWCLOUGH, P.C.
     3550 N. Central Avenue, Suite 1150
     Phoenix, AZ 85012
     Telephone: (602) 222-4828
     Fax: (602) 222-4820
     E-mail: pbarrowclough@ahblawfirm.com

         - and -

     Cynthia L. Johnson
     LAW OFFICE OF CYNTHIA L. JOHNSON
     11640 E. Caron Street
     Scottsdale, AZ 85259
     Telephone: (480) 381-7929
     Fax: (480) 614-9414
     E-mail: cynthia@jsk-law.com

                About Desert Valley Steam Carpet Cleaning

Desert Valley Steam Carpet Cleaning, LLC, sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Ariz. Case No.
20-00570) on Jan. 16, 2020. Judge Brenda K. Martin oversees the
case. The Debtor is represented by Christel Brenner, Esq.


DEX MEDIA: May Recoup Expenses from YPPI Appeal, Court Says
-----------------------------------------------------------
In the case captioned YELLOW PAGES PHOTOS, INC., Appellant, v. DEX
MEDIA, INC., Appellee, Adv. No. 16-51026 (KG) (D. Del.), is an
appeal from several decisions entered in the adversarial proceeding
against Dex Media, Inc. and certain affiliated entities in the U.S.
Bankruptcy Court for the District of Delaware. Having prevailed
against YPPI on appeal, Dex Media filed a motion for attorneys'
fees and costs.

After careful consideration, District Judge Maryellen Noreika
granted Dex Media's motion and awarded $204,447.30 in attorneys'
fees and $448.07 in costs.

Verizon Directories Corp. through its publishing arm SuperMedia,
publishes yellow pages directories and provides print, mobile, and
Internet advertising to small- and medium-sized businesses. On Nov.
12, 2001, Verizon Directories entered into an agreement to license
5,000 stock photographs ("the Licensed Images") from a Florida
company, Yellow Pages Photos, Inc. ("Old YPPI"), wholly owned and
operated by Trent Moore. Under this agreement ("the License"),
Verizon Directories was prohibited from transferring the Licensed
Images to unauthorized parties or individuals.

In November 2006, Moore created yet another Florida company called
Yellow Pages Photos, Inc. and changed the name of Old YPPI to
AdMedia Systems, Inc.  Moore then assigned the License from AdMedia
to appellant YPPI. Also in November 2006, Verizon Directories spun
off its publishing business into a public company, Idearc Media
Corp., which succeeded to Verizon Directories' rights under the
License.

On March 31, 2009, Idearc filed for bankruptcy in the U.S.
Bankruptcy Court for the Northern District of Texas. On Dec. 22,
2009, Idearc emerged from bankruptcy as SuperMedia LLC, which
succeeded to the rights under the License.

On March 18, 2013, SuperMedia's parent company, SuperMedia, Inc.,
commenced bankruptcy proceedings in the U.S. Bankruptcy Court for
the District of Delaware before The Honorable Kevin Gross. As a
result of the proceeding, on April 30, 2013, SuperMedia, Inc.
merged with Dex One Corporation to become Dex Media. Thus,
SuperMedia became an indirect, wholly-owned subsidiary of Dex
Media.

On May 30, 2013, YPPI sued SuperMedia, alleging breach of the
License and copyright infringement YPPI claimed that SuperMedia
violated the License both before filing for bankruptcy and during
the pendency of its bankruptcy proceeding. YPPI's theory of
liability for both claims was that the License was valid and
enforceable, and that SuperMedia breached the License by
transferring Licensed Images to unauthorized third parties. These
third parties included Dex Media.

On April 29, 2016, YPPI sued SuperMedia's parent, Dex Media, in the
U.S. District Court for the Middle District of Florida, alleging
that Dex Media infringed YPPI's copyright on the Licensed Images.
On July 8, 2016, Dex Media filed an Adversary Complaint in its
pending Chapter 11 case before Judge Gross. Given the extensive
overlap with the SuperMedia Litigation, the Bankruptcy Court agreed
to exercise jurisdiction over the Adversary Complaint.

On Sept. 30, 2016, YPPI filed its Answer and Counterclaims. In its
Counterclaims, YPPI took positions inconsistent with its arguments
in the SuperMedia Litigation. Dex Media filed a Motion to Dismiss
YPPI's Counterclaims and for Judgment on the Pleadings. On Jan. 19,
2017, the Bankruptcy Court dismissed the Counterclaims and entered
Judgment on the Pleadings on the grounds of claim preclusion,
judicial estoppel, and collateral estoppel.

Dex Media then filed a Certification of Counsel with a proposed
form of Declaratory Judgment. YPPI opposed entry of the Declaratory
Judgment, claiming that Dex Media's request was a gambit to extend
the window to file a motion for attorneys' fees.  On March 8, 2017,
the Bankruptcy Court entered the Declaratory Judgment.

On March 23, 2017, Dex Media filed an Amended Motion for Attorneys'
Fees and Costs under Section 505 of the Copyright Act. YPPI opposed
the motion. On Jan. 30, 2018, the Bankruptcy Court awarded Dex
Media $504,025.50 in fees and $2,522.45 in costs, a reduction of
about 33% of the legal expenses Dex Media incurred in defending
against YPPI's claims.

YPPI appealed the Bankruptcy Court's entries of Judgment on the
Pleadings and Declaratory Judgment and grant of the Fee Award.  The
District Court had jurisdiction to hear the appeals and affirmed
the Bankruptcy Court's Decision in a Memorandum Opinion on Nov. 28,
2018.

Dex Media argued that the Court should grant its Motion for
Attorneys' Fees and Costs because YPPI's arguments on appeal were
objectively unreasonable. For example, YPPI appealed the Bankruptcy
Court's Judgment on the Pleadings on all three independent and
distinct grounds: claim preclusion, judicial estoppel, and
collateral estoppel. YPPI also claimed that its inconsistent
positions were based on changes in the Bankruptcy Court's analyses.
Thus, to prevail on its appeal of the Judgment on the Pleadings,
YPPI would have to convince this Court that the Bankruptcy Court
misunderstood its own rulings, then misapplied them in each of
three independent grounds for dismissing the Counterclaims. Dex
Media also notes that the Bankruptcy Court was uniquely familiar
with the claims in both the SuperMedia Litigation and the Dex Media
Litigation to make an informed determination of estoppel. The
Bankruptcy Court's years of experience with the two proceedings
showed "beyond near certainty" that the Dex Media Litigation was "a
situation of objective unreasonableness."

The District Court agreed that YPPI's arguments on appeal were
objectively unreasonable. Several of its positions mischaracterized
the record and the Bankruptcy Court's rulings. For example, YPPI's
argument against claim preclusion "attempt[ed] to downplay
essential similarity" between the SuperMedia Litigation and the Dex
Media Litigation. YPPI also misrepresented that the Bankruptcy
Court did not accept any of its positions in the SuperMedia
Litigation, a requisite for judicial estoppel of the Dex Media
Litigation. Arguing against collateral estoppel, YPPI claimed that
the Bankruptcy Court had ruled that the License was an "executory
contract" and that SuperMedia had "transferred" images to Dex
Media, when, in fact, the Bankruptcy Court had only used those
terms as informal descriptions.

Judge Noreika also said YPPI's appeal failed to provide legal
authority to show why reversal was necessary. For example, YPPI
argued that the Bankruptcy Court's Declaratory Judgment was
unnecessary, but it did not establish that entering the judgment
was reversible error. It also challenged the Bankruptcy Court's Fee
Award by arguing, inter alia, that it was clear error to find the
litigation objectively unreasonable, find a need for deterrence,
and grant an award that ostensibly would impoverish YPPI. Given the
broad discretion of a court awarding attorneys' fees and costs
under section 505, YPPI needed to show forcefully why the
Bankruptcy Court's decision was clearly erroneous. Having failed to
do so, for any of its positions on appeal, YPPI's arguments were
objectively unreasonable.

YPPI also faulted Dex Media for relying on the Bankruptcy Court's
finding of objective unreasonableness, which already resulted in
the Fee Award below and should not be bootstrapped into the
analysis for this Motion for Attorneys' Fees and Costs. To assess
the objective reasonableness of the appeal, the Court did not
simply adopt the Bankruptcy Court's findings. Because YPPI's new
arguments on appeal simply doubled down on its positions in the Dex
Media Litigation, however, the District Court is persuaded by the
Bankruptcy Court's forceful and informed finding of objective
unreasonableness.

Judge Noreika agreed with Dex Media that fees and costs should be
awarded to deter future litigation of these claims. A grant of fees
and costs is appropriate to deter YPPI from further litigation.
YPPI has created a need for deterrence by repeatedly making claims
based on the same License with SuperMedia and its privies and
arguing different permutations of facts and claims in several
actions and fora over several years in hopes of getting another
bite at the apple.

In addition, Judge Noreika held it is appropriate to award fees and
costs to Dex Media as compensation for its efforts in defending the
Bankruptcy Court's decision on appeal. Dex Media won a Fee Award of
$506,547.95 and has spent nearly two-thirds this amount to defend
against YPPI's appeal, Dex Media should be able to recoup the
expense incurred from fighting an unreasonable appeal.

A copy of the Court's Memorandum Opinion dated August 25, 2020 is
available at https://bit.ly/3hPs4lq from Leagle.com.

                        About Dex Media

DFW Airport, Texas-based Dex Media, Inc. -- aka Newdex, Inc., Dex
One Corporation, R.H. Donnelley Corporation -- provides marketing
solutions to more than 400,000 business clients across the U.S.

Dex Media filed for Chapter 11 bankruptcy protection (Bankr. D.
Del. Case No. 16-11200) on May 16, 2016.

Affiliates Dex Media East, Inc. (Bankr. D. Del. Case No.
16-11201),
Dex Media Holdings, Inc. (Bankr. D. Del. Case No. 16-11202), Dex
Media Service LLC (Bankr. D. Del. Case No. 16-11203), Dex Media
West, Inc. (Bankr. D. Del. Case No. 16-11204), Dex One Digital,
Inc. (Bankr. D. Del. Case No. 16-11205), Dex One Service,  Inc.
(Bankr. D. Del. Case No. 16-11206), R.H. Donnelley APIL, Inc.
(Bankr. D. Del. Case No. 16-11207), R.H. Donnelley Corporation
(Bankr. D. Del. Case No. 16-11208), R.H. Donnelley Inc. (Bankr. D.
Del. Case No. 16-11209), SuperMedia Inc. (Bankr. D. Del. Case No.
16-11210), SuperMedia LLC (Bankr. D. Del. Case No. 16-11211), and
SuperMedia Sales Inc. (Bankr. D. Del. Case No. 16-11212) filed for
Chapter 11 bankruptcy protection on the same day.

The petitions were signed by Andrew Hede, chief restructuring
officer.

James H.M. Sprayregen, P.C, Marc Kieselstein, P.C., Adam Paul,
Esq., and Bradley Thomas Giordano, Esq., at Kirkland & Ellis LLP
and Kirkland & Ellis International LLP serve as the Debtors'
general bankruptcy counsel.

Patrick A. Jackson, Esq., and Pauline K. Morgan, Esq., at Young
Conaway Stargatt & Taylor, LLP, serve as the Debtors' co-counsel.
Moelis & Company LLC is the Debtors' investment banker.  KPMG LLP
is the Debtors' tax advisor.  Ernst & Young LLP is the Debtor's
auditor.  Epiq Bankruptcy Solutions is the Debtors' notice, claims
& administrative agent.

The Debtors listed $1.26 billion in total assets as of Dec. 31,
2015, and $2.65 billion in total debts as of Dec. 31, 2015.

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 Dex Media, Inc.

                    *     *     *

The Hon. Kevin Gross on July 15, 2016, entered an order approving
the Disclosure Statement for, and confirming, the Amended Joint
Prepackaged Chapter 11 Plan of Dex Media, Inc., and its
debtor-affiliates.  The Effective Date of the Plan occurred on
July
29, 2016.


DHM HOSPITALITY: CBI Buying Corpus Christi Hotel for $2.5M
----------------------------------------------------------
DHM Hospitality, LLC, asks the U.S. Bankruptcy Court for the
Eastern District of Texas to authorize the sale of its hotel
located at 910 Corn Products Road, Corpus Christi, Texas, including
all FF&E's furnishings/ personal property found thereon, to CBI
Equity, LLC and/or nominee for $2.5 million.

Objections, if any, must be filed within 21 days from the date of
the Motion filing.

As a result of the COVID-19 pandemic, the Debtor's business slowed
considerably and it fell behind on its payments to its secured
lender.  

The Debtor has received the Letter of Intent from the Buyer to
purchase the Property for $2.5 million.  The Buyer will deposit
$25,000 in immediately available funds with Escrow Agent.  The sale
will be free and clear of all liens, claims and encumbrances.

The Property has several liens asserted against it.  The primary
lienholder is Bank of Hope.  Bank asserts that it is owed over $2.6
million.  There are also liens asserted against the Property as
follows: (i) Nuecus County - $151,541, (ii) Home Tax Solutions -
$162,185, (iii) Propel - $58,820, (iv) Access Point - $412,455, and
(v) Ascentium Capital - $139,576.  The Debtor takes no position as
to the validity and priority of these lien claims.

The Debtor has filed a Motion to convert the case to a Chapter 7
proceeding, and a number of the above listed lienholders have
received relief from the automatic stay.  12. The Debtor is
prepared to sell the Property subject to all lienholders working
out an agreement with respect to the proceeds from the sale.

Any distribution of the sales proceeds will be subject to further
Order of the Court.

A copy of the LOI is available at https://tinyurl.com/y322q7zm from
PacerMonitor.com free of charge.
                
                     About DHM Hospitality

DHM Hospitality, LLC, is a privately held company in the hotels and
motels business.  Its principal assets are located at 910 Corn
Products Road, Corpus Christi, Texas.

DHM Hospitality sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Texas Case No. 20-40312) on Feb. 3,
2020.  At the time of the filing, Debtor disclosed assets of
between $1 million and $10 million and liabilities of the same
range.  Judge Brenda T. Rhoades oversees the case.  Eric A.
Liepins, P.C., is the Debtor's legal counsel.


DIAMONDBACK ENERGY: Egan-Jones Lowers Sr. Unsecured Ratings to B+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Diamondback Energy Inc. to B+ from BB-.

Headquartered in Midland, Texas, Diamondback Energy Inc. operates
as an independent oil and natural gas company currently focused on
the acquisition, development, exploration, and exploitation of
unconventional, onshore oil, and natural gas reserves in the
Permian Basin in West Texas.



DN ENTERPRISES: Selling 2 Omaha Investment Properties for $89K
--------------------------------------------------------------
DN Enterprises, Inc., asks the U.S. Bankruptcy Court for the
District of Nebraska to authorize the sale of the following
investment properties located at: (i) 5317 N 36 Ave., Omaha,
Nebraska to DTJ Investments for $35,000; and (ii) 3328 Fowler Ave.,
Omaha, Nebraska to Elpidia V. Barajas and Esweidy S. Valdovinos for
$53,750.

As part of its overall reorganization plan, the Debtor intends to
sell several its investment properties for the purpose of reducing
its debts.  To that end, Debtor sought and obtained the employment
of Colleen Mason and P.J. Morgan Real Estate Group as the Debtor's
Real Estate Broker in June of 2019.

The Debtor proposes to sell its the Properties pursuant to the
terms of the Purchase Agreements.  It has conferred with its Real
Estate Broker and submits that the Purchase Agreements represent
fair market purchase prices for the Properties.  The sale will be
free and clear of all Interests.

The Debtor can project that there will be closing costs, real
estate commissions, and other administrative expense claims
associated with the sales of the Properties and its bankruptcy
case.  At this time, and by the Motion, the Debtor asks approval
and authority to deduct from the gross proceeds received by the
estate at closing: (i) the Debtor's share of necessary closing
costs; (ii) the Real Estate Broker's commission and fees pursuant
to its listing agreement; and (iii) the sum of $5,000 for
administrative expenses incurred or to be incurred by the estate.
The balance of the proceeds received by the Debtor will be paid to
First State Bank.

At this time, the Debtor cannot reasonably determine the amount of
taxable income Debtor may realize from the Sales.  However, it is
possible that it will incur taxable income as a result of the
Sales.

The Debtor obtained limited title reports on the Properties from
DRI Title.

In order to permit the Sales to proceed as expeditiously as
possible and to avoid further degradation or loss of value to the
Properties, the Debtor asks the Court to waive the 14-day stay
provided in Rule 6004(h).

A copy of the Agreements is available at
https://tinyurl.com/y4anch68 from PacerMonitor.com free of charge.

                   About DN Enterprises Inc.

DN Enterprises, Inc., owns and operates approximately 35
residential properties as rental investments.  DN Enterprises
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Case No. 18-81526) on Oct. 20, 2018.  At the time of the
filing, the Debtor estimated assets of $1 million to $10 million
and liabilities of $1 million to $10 million.  The case is assigned
to Judge Thomas L. Saladino.  Dvorak Law Group, LLC, is the
Debtor's counsel.


DPW HOLDINGS: Board Appoints Henry Nisser as Director
-----------------------------------------------------
The Board of Directors of DPW Holdings, Inc., appointed Henry
Nisser, its executive vice president and general counsel, to the
Board.

Mr. Nisser has served as the Company's executive vice president and
general counsel since May 1, 2019.  Mr. Nisser is the executive
vice president and general counsel of Avalanche International,
Corp., a "voluntary filer" under the Exchange Act. Mr. Nisser has
served on the board of directors of Alzamend Neuro, Inc., a
biotechnology firm dedicated to finding the treatment, prevention
and cure for Alzheimer's Disease, since Sept. 1, 2020 and has
served as its executive vice president and general counsel since
May 1, 2019.  From Oct. 31, 2011 through April 26, 2019, Mr. Nisser
was an associate and subsequently a partner with Sichenzia Ross
Ference LLP, a law firm based in New York City.  While with SRF,
his practice was concentrated in national and international
corporate law, with a particular focus on U.S. securities
compliance, public as well as private M&A, equity and debt
financings and corporate governance.  Mr. Nisser drafted and
negotiated a variety of agreements related to reorganizations,
share and asset purchases, indentures, public and private
offerings, tender offers and going private transactions.  Mr.
Nisser also represented clients' special committees established to
evaluate M&A transactions and advised such committees' members with
respect to their fiduciary duties. Mr. Nisser is fluent in French
and Swedish as well as conversant in Italian.  Mr. Nisser received
his B.A. from Connecticut College in 1992, where he majored in
International Relations and Economics. He received his LLB from the
University of Buckingham School of Law in 1999.  The Company
believes that Mr. Nisser's extensive legal experience involving
complex transactions and comprehensive knowledge of securities laws
and corporate governance requirements applicable to listed
companies give him the qualifications and skills to serve as one of
its directors.

The Company said there were no arrangements or understandings
between the Company or any other person and Mr. Nisser pursuant to
his appointment.

                       About DPW Holdings

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

DPW Holdings recorded a net loss available to common stockholders
of $32.93 million for the year ended Dec. 31, 2019, compared to a
net loss available to common stockholders of $32.34 million for the
year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$40.49 million in total assets, $37.46 million in total
liabilities, and $3.03 million in total stockholders' equity.

Ziv Haft., Certified Public Accountants (Isr.) BDO Member Firm, the
Company's auditor since 2012, issued a "going concern"
qualification in its report dated May 29, 2020 citing that the
Company has a 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.


DPW HOLDINGS: Board Approves D&O Stock Options Grants
-----------------------------------------------------
The Board of Directors of DPW Holdings, Inc., approved the grant of
stock options to certain executive officers and directors of the
Company in the quantities and upon the terms as follows:

   (i) to each independent director, non-qualified stock options
       to purchase 50,000 shares of the Corporation's common
       stock, or an aggregate of 250,000 shares; and

  (ii) to each of Milton C. Ault, III, the Company's chief
       executive officer and chairman; William Horne, the
       Company's president and vice chairman; and Henry Nisser,
       the Company's executive vice president and general
       counsel, non-qualified stock options to purchase 200,000
       shares of the Corporation's common stock, or an aggregate
       of 600,000 shares.

The D&O Stock Options were granted pursuant to an exemption from
registration under the Securities Act of 1933,as amended, in
reliance on exemptions from the registration requirements of the
Securities Act in transactions not involved in a public offering
pursuant to Section 4(a)(2) thereof.  The Director Stock Options
are exercisable at $1.79 per share, which options shall vest
monthly over a period of one year.  The Officer Stock Options are
exercisable at $1.79 per share, which options shall vest monthly
over a period of two years.

                        About DPW Holdings

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

DPW Holdings recorded a net loss available to common stockholders
of $32.93 million for the year ended Dec. 31, 2019, compared to a
net loss available to common stockholders of $32.34 million for the
year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$40.49 million in total assets, $37.46 million in total
liabilities, and $3.03 million in total stockholders' equity.

Ziv Haft., Certified Public Accountants (Isr.) BDO Member Firm, the
Company's auditor since 2012, issued a "going concern"
qualification in its report dated May 29, 2020 citing that the
Company has a 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.


ENERGY FISHING: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Energy Fishing & Rental Services, Inc.
        10235 West Little York Rd.
        Suite 400
        Houston, TX 77040

Business Description: Established in 2005, Energy Fishing & Rental

                      Services, Inc. -- http://www.energyfrs.com
                      -- provides fishing and downhole
                      intervention services.  The Company offers
                      accumulators, adapters, backoff tools,
                      bailers, bails, bars, baskets, bits, blocks,
                      blowout preventers, bushings, casing
                      patches, couplings, cutters, die collars,
                      rabbits, elevators, extensions, overshots,
                      and accessories.

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 20-20299

Judge: Hon. David R. Jones

Debtor's Counsel: Davor Rukavina, Esq.
                  MUNSCH HARDT KOPF & HARR, P.C.
                  500 N. Akard Street, Suite 3800
                  Dallas, TX 75201-6659
                  Tel: 214-855-7500
                  E-mail: drukavina@munsch.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Arthur L. Potter, chairman and
president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/UOCDOJI/Energy_Fishing__Rental_Services__txsbke-20-20299__0002.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/UCOIMAI/Energy_Fishing__Rental_Services__txsbke-20-20299__0001.0.pdf?mcid=tGE4TAMA


ENTREC CORP: Canadian Court Approves Sale of All Assets
-------------------------------------------------------
ENTREC Corporation announced that, in connection with its creditor
protection proceedings under the Companies' Creditors Arrangement
Act (the "CCAA") and previously announced sales and investor
solicitation process (the "SISP"), it has received orders from the
Court of Queen's Bench of Alberta authorizing it and its
subsidiaries to complete the sale of substantially all of their
assets pursuant to certain binding purchase and sale agreements
entered into by the Company with various purchasers.  

Consequently, ENTREC and its subsidiaries Sept. 1, 2020, completed
the sale of substantially all of the business and assets associated
with their Bonnyville location to one purchaser, further, provided
that all remaining closing conditions are satisfied, ENTREC and its
subsidiaries anticipate (i) completing the sale of substantially
all of the business and assets associated with their Fort McMurray
location to another purchaser later in September, (ii) completing
the sale of substantially all of the business and assets associated
with their US operations to another purchaser, also later in
September, and (iii) completing the sale of the remainder of their
equipment assets via auction in early October.

Upon the closing of these transactions, ENTREC and its subsidiaries
will have sold substantially all of their assets in both Canada and
the United States and the only remaining operational activities to
be completed will be the collection of accounts receivables that
were excluded assets from the various transactions and the wind-up
of their estates. The net proceeds from the sale transactions, and
the collection of accounts receivable, will be used to pay down the
ENTREC's debt owing to is senior secured creditors.  Holders of
ENTREC's common shares and unsecured convertible subordinated
debentures will not receive any payments for, or distributions on,
their securities in connection with the sale transaction or the
CCAA proceedings.

                   About Entrec Corp.

Alberta, Canada-based ENTREC Corporation -- http://www.entrec.com/
-- provides heavy lift and specialized transportation services with
offerings encompassing crane services, heavy haul transportation,
engineering, logistics and support.  It is a heavy haul
transportation and crane solutions provider to the oil and natural
gas, construction, petrochemical, mining, and power generation
industries.  It specializes in transporting oversized and
overweight loads in Canada and the U.S. ENTREC's core businesses
consist of Alberta-based Capstan Hauling and ENT Oilfield Group,
and Texas-based ENTREC Cranes & Heavy Haul.  The company has a
fleet of 115 tractors and 125 cranes and picker trucks.  ENTREC
specializes in moving oversized and overweight loads.

ENTREC filed for creditor protection in the Court of Queen's Bench
of Alberta Judicial Centre Calgary under Canada's Companies'
Creditors Arrangement Act on May 14, 2020.

ALVAREZ & MARSAL CANADA INC. is the monitor in the CCAA
proceedings. NORTON ROSE FULBRIGHT US LLP is the Canadian counsel
for the monitor.

ENTREC Corporation and its affiliates filed Chapter 15 petitions
(Bankr. S.D. Tex. Lead Case No. 20-32643) on May 15, 2020, to seek
U.S. recognition of the CCAA proceedings. The Hon. Marvin Isgur is
the U.S. judge.

HUNTON ANDREWS KURTH LLP is the Debtors' U.S. counsel.

                          *    *    *

On May 25, 2020, ENTREC obtained an order that amended and restated
the Initial Order of the Court to, among other things, extend the
stay period provided by the Initial Order to Aug. 7, 2020.  On Aug.
6, 2020, ENTREC obtained another order to, among other things,
further extend the stay period provided by the Initial Order to
Sept. 11, 2020.


EVEN STEVENS: Sets Bidding Procedures for All Assets
----------------------------------------------------
Even Stevens Sandwiches, LLC, Even Stevens Utah, LLC, Even Stevens
Washington, LLC, and Even Stevens Idaho, LLC, ask the U.S.
Bankruptcy Court for the District of Arizona to authorize the
bidding procedures with respect to the sale of substantially all
their assets to Take 2, LLC or its nominee for $2.7 million,
subject to higher and better offers.

The Asset Sale is to be free and clear of all liens, claims and
interests, except as agreed to by the parties.   It will take place
at the final confirmation hearing, pursuant to the bidding
procedures established by separate order of the Court.  

As noted in the Plan, the Stalking Horse Bidder will be Take 2 or
its nominee, for a sale price of $2.7 million, or such higher and
better offer that makes itself known to the Debtors prior to the
final hearing on confirmation, on the following terms: $1.7 million
paid at closing (minus any amounts loaned to Debtors as part of the
Financing Motion); and four fixed semi-annual payments beginning on
March 1, 2021, each in the amount of $250,000, for a total of $1
million.  In addition, upon closing Take 2 will issue 5% of its
issued and outstanding common units to the Class 4 General
Unsecured Creditors.

Closing of the sale transaction will be completed within 10
business days of the entry of a confirmation order approving the
Plan, so long as the order has not been stayed.  If the
Confirmation Order is stayed, payment and closing will occur within
five business days of such stay being vacated, provided the
Confirmation Order has not been vacated. Upon consummation of the
sale, the Sale Proceeds will be distributed in accordance with the
provisions of the Plan; and all Equity Interests in the Debtors
will be cancelled and the Debtors will cease to exist.

The Debtors are party to various commercial leases at locations
where Even Stevens Sandwiches currently operates or has operated
restaurants.  

The Debtors intend to assume the following leases and assign them
to Take 2:

    Store No.             Location

       1        815 W Bannock St, Boise, ID 83702
       2        131 Main St, Logan, UT 84321
       3        2214 Washington Blvd, Ogden, UT 84401
       4        414 East 200 South, Salt Lake City, UT 84111
       5        2030 South 900 East, Salt Lake City, UT 84105
       6        1346 Fort Union Blvd, Cottonwood Heights, UT 84121

       7        541 East 12300 South, Draper, UT 8402

All creditors, interested parties, and the general public will have
an opportunity to make a higher and better offer for substantially
all of the Debtors' assets upon the same terms and conditions
offered to Take 2.  The stalking horse bid of Take 2 is deemed a
Qualifying Bid.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Dec. 7, 2020 at 5:00 p.m. (Phoenix Time)

     b. Initial Bid: TBD

     c. Deposit: 10% of the bid amount contained in the Proposed
APA

     d. Auction: The Auction will be held in the courtroom of the
Honorable Daniel P. Collins, Courtroom 603, U.S. Courthouse and
Federal Building, 230 North First Avenue, 6th Floor, Phoenix, AZ
85003, on the day and at the time scheduled by the Bankruptcy Court
for the hearing on Plan Confirmation or such later date as the
Debtors may reasonably determine.

     e. Bid Increments: Willbe determined by the Debtors and
announced at the Auction

     f. Sale Hearing: The Debtors will present the Prevailing Bid
to the Court for approval in conjunction with the Confirmation
Hearing.

     g. Closing: No later than 30 days after Court Approval

All of the Assets will be transferred "as is."

Prior to the commencement of the Confirmation Hearing, the
Successful Bidder will provide the Debtors with a final list of
those Assumed Contracts and Leases, not previously assumed or
rejected by the Debtors, that the Successful Bidder wishes to have
assumed by the Debtors and assigned to the Successful Bidder in
connection with the Sale provided that any Assumed Contract or
Lease added to the list after the Auction will not decrease the net
consideration received by the Debtors from the Sale.

A copy of the APA and the Bidding Procedures is available at
https://tinyurl.com/y643uxp4 from PacerMonitor.com free of charge.

                About Even Stevens Sandwiches

Even Stevens Sandwiches, LLC opened its first restaurant in
downtown Salt Lake City, Utah, in June 2014. It has eight operating
locations: seven in Utah and one in Idaho.

Even Stevens Sandwiches and its affiliates each filed voluntary
Chapter 11 petitions (Bankr. D. Ariz. Lead Case No. 19-03236) on
March 21, 2019.  At the time of the filing, the Debtor was
estimated to have $1,000,001 to $10 million in both assets and
liabilities.

Pernell W. McGuire, Esq., at Davis Miles Mcguire Gardner, PLLC, is
the Debtor's legal counsel.


EVO PAYMENTS: Moody's Affirms B2 CFR, Outlook Positive
------------------------------------------------------
Moody's Investors Service affirmed EVO Payments International,
LLC's Corporate Family Rating of B2, Probability of Default Rating
(PDR) of B2-PD, and senior secured credit facility rating of B2.
The Speculative Grade Liquidity rating was upgraded to SGL-1 from
SGL-2. The rating outlook remains positive.

"EVO has sustained its credit profile through the downturn in 2020
and benefits from a strong liquidity position" said Peter
Krukovsky, Moody's Senior Analyst. "The positive outlook reflects
the projected EBITDA rebound in 2021 and continued balanced
financial strategy."

RATINGS RATIONALE

EVO's B2 CFR reflects relatively small overall scale and high
financial leverage. However, Moody's believes that EVO's strategy
centered on integrated payments in the US and leading financial
institution partnerships in international markets position the
company for growth over the long run. The transaction-based revenue
model supports stability, and diversification across merchant
categories and geographies is high. Strong positions in markets
with low and rapidly increasing penetration of electronic payments
such as Mexico and Poland present growth opportunities. In the US,
the business is focused on small and medium-sized enterprise (SME)
merchants, with a significant majority of revenue derived from
integrated and direct distribution which is gaining market share.

The coronavirus (COVID) pandemic is impacting EVO's performance as
payment volumes decline due to social distancing and weak demand
driven by high unemployment across the company's markets. Moody's
regards the pandemic as a social risk under the ESG framework.
Moody's projects the company's portfolio of markets to combine for
a revenue decline of about 11% in 2020, with the US, Poland and
Ireland outperforming, and Spain, Mexico and Germany
underperforming the combined trend. EVO has taken cost reduction
measures which will limit EBITDA margin compression in 2020. In
2021, Moody's projects revenues and EBITDA to rebound solidly as
volumes recover from the pandemic trough levels with support from
secular growth drivers.

In April 2020, EVO received a $150 million equity investment from
Madison Dearborn Partners (MDP) which was used to repay outstanding
revolver balances and increase available cash. Moody's views this
investment as a substantial credit positive. The debt repayment
results in Moody's adjusted total leverage peaking at about 5.5x in
2020 as EBITDA declines, with potential for significant
deleveraging in 2021 as revenues rebound. Lower interest expense
combined with lower capital expenditures will drive modest FCF
growth in 2020 even as EBITDA declines. Liquidity is strong with
available cash balances (excluding merchant reserves and
settlement-related balances) of $143 million at the end of June
2020, projected free cash flow of about $40 million in 2020, and a
$200 million revolving credit facility which was undrawn as of June
2020. Moody's expects EVO to use the available cash balances to
acquire assets or repay debt over time. While EVO will continue to
focus on growing its franchise through both acquisitions and
organic investment, the company will continue to target prudent
financial leverage levels.

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

The positive outlook reflects the projected Moody's adjusted total
leverage decline to mid-4x in 2021. The ratings could be upgraded
if EVO generates consistent organic revenue and profitability
growth, and if Moody's adjusted total leverage is sustained at
about 4.5x and FCF/debt is sustained in mid-single digits. The
ratings could be downgraded if EVO experiences sustained revenue or
profitability decline, or if Moody's adjusted total leverage
exceeds 6.5x and free cash flow is breakeven.

The following rating actions were taken:

Affirmations:

Issuer: EVO Payments International, LLC

Probability of Default Rating, Affirmed B2-PD

Corporate Family Rating, Affirmed B2

Senior Secured Bank Credit Facility, Affirmed B2 (LGD3)

Upgrades:

Issuer: EVO Payments International, LLC

Speculative Grade Liquidity Rating, Upgraded to SGL-1 from SGL-2

Outlook Actions:

Issuer: EVO Payments International, LLC

Outlook, Remains Positive

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

With net revenues $486 million in 2019, EVO is a global provider of
integrated payment processing services.


EXTRACTION OIL: Hires Riveron Consulting as Accounting Advisor
--------------------------------------------------------------
Extraction Oil & Gas, Inc. and its affiliates seek approval from
the U.S. Bankruptcy Court for the District of Delaware to hire
Riveron Consulting, LLC as their accounting advisor, effective as
of July 24, 2020.

Extraction Oil requires Riveron to:

  (a) Financial reporting.
  
      (i) Assist the Debtors with drafting and preparing content
for SEC filings.

     (ii) Draft technical accounting memoranda relating to issues
arising from first day motions, potential asset impairment, and
other transactions.

  (b) Accounting Operations.

      (i) Assist the Debtors with changes to current accounting
policies and procedures related to the chapter 11 filing.

     (ii) Support the Debtors with monthly financial close process,
as needed.

    (iii) Work with the Debtors to fulfil ad hoc financial
reporting requests from stakeholders.

  (c) Fresh Start Accounting.

      (i) Aid in the development of the plan for assessing the fair
value approach to all in-scope accounts.

     (ii) Prepare draft of financial statements four-column table
and related restructuring footnotes.

    (iii) Liaise with third-party firm to integrate valuation
report amounts into financial statement reporting including
approach and disclosures.

     (iv) Support the Debtors in the completion of any
Pricewaterhousecoopers LLP audit requests, as needed.

      (v) Assist the Debtors with any ad hoc requests.

Riveron's hourly rates are:

     Managing Director   $435 – $675
     Director            $350 – $540
     Senior Manager      $335 – $500
     Manager             $280 - $475
     Senior Associate    $245 - $455
     Associate           $175 - $300

Helen Mason, managing director at Riveron, 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.

Riveron Consulting can be reached at:

     Helen Mason
     RIVERON CONSULTING, LLC
     1900 16th Street, Suite 200
     Denver, CO 80202
     Phone: 303.800.3508
     Email: helen.mason@riveron.com

                    About Extraction Oil & Gas

Denver-based Extraction Oil & Gas, Inc. is an independent energy
exploration and development company focused on exploring,
developing and producing crude oil, natural gas and NGLs primarily
in the Wattenberg Field in the Denver-Julesburg Basin of Colorado.
Visit http://www.extractionog.comfor more information.    

Extraction Oil & Gas and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
20-11548) on June 14, 2020. At the time of the filing, Debtors
disclosed $1 billion to $10 billion in both assets and
liabilities.

Judge Christopher S. Sontchi oversees the cases.

Debtors have tapped Kirkland & Ellis, LLP, Kirkland & Ellis
International, LLP and Whireford, Taylor & Preston, LLC as legal
counsel; Alvarez & Marsal North America, LLC as restructuring
advisor; and Moelis & Company and Petrie Partners Securities, LLC
as investment banker and financial advisor. Kurtzman Carson
Consultants, LLC is the claims and balloting agent and
administrative advisor and PricewaterhouseCoopers LLP (PwC) is
Debtors' independent audit services provider.


FARBER BALLET: Taps David A. Feinerman as Legal Counsel
-------------------------------------------------------
Farber Ballet Inc. received approval from the U.S. Bankruptcy Court
for the Eastern District of New York to hire David A. Feinerman,
Esq., a Brooklyn, N.Y.-based law firm, to handle its Chapter 11
case.

The firm will render the following services:

     a. assist Debtor in administering the case;

     b. take action as may be appropriate or necessary under the
Bankruptcy Code;

     c. represent Debtor in prosecuting adversary proceedings;

     d. take steps for Debtor to marshal and protect the estate's
assets;

     e. negotiate with Debtor's creditors in formulating a plan of
reorganization;

     f. prepare Debtor's plan of reorganization and seek
confirmation of the plan;

     g. provide additional services required in Debtor's bankruptcy
case.

The firm will be paid at its regular hourly rates ranging from $200
per hour for clerks and paralegals to $350 per hour for attorneys.

The firm received an initial retainer of $5,000, plus the filing
fee of $1,717.

David Feinerman, Esq., a partner at Feinerman, disclosed in a court
filing that his firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     David A. Feinerman, Esq.
     David A. Feinerman, ESQ.
     2765 Coney Island Avenue, 2nd floor
     Brooklyn, NY 11235
     Telephone: (718) 646-4800
     Email: esqdaf@aol.com

                     About Farber Ballet Inc.

Farber Ballet Inc., a ballet school in New York City, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 20-43010) on Aug. 20, 2020.  At the time of the filing,
Debtor had estimated assets of up to $50,000 and liabilities of
between $100,001 and $500,000.  Judge Nancy Hershey Lord oversees
the case.  David A. Feinerman, Esq. is Debtor's legal counsel.



FIELDWOOD ENERGY: Husch, Chiesa Represent Everest, 2 Others
-----------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Husch Blackwell LLP and Chiesa Shahinian &
Giantomasi PC submitted a verified statement to disclose that they
are representing Everest Reinsurance Company, Aspen American
Insurance Company and Berkley Surety Company in the Chapter 11
cases of Fieldwood Energy, LLC, et al.

As of Sept. 16, 2020, the parties listed and their disclosable
economic interests are:

Everest Reinsurance

* Nature of Claim: Surety Bonds
* Total Bond Liability: $95,570,822.00

Aspen American Insurance

* Nature of Claim: Surety Bonds
* Total Bond Liability: $19,197,079.00

Berkley Surety Company

* Nature of Claim: Surety Bonds
* Total Bond Liability: $74,023,611.20

Counsel reserves the right to amend this Verified Statement in
accordance with the requirements set forth in Bankruptcy Rule
2019.

Co-Counsel for Aspen American Insurance Company and Everest
Reinsurance Company can be reached at:

          HUSCH BLACKWELL LLP
          Randall A. Rios, Esq.
          Timothy A. Million, Esq.
          600 Travis, Suite 2350
          Houston, TX 77002
          Tel: 713-525-6226
          Fax: 713-647-6884
          Email: randy.rios@huschblackwell.com
                 tim.million@huschblackwell.com

Counsel for Everest Reinsurance Company, Aspen American Insurance
Company and Berkley Surety Company can be reached at:

          Armen Shahinian, Esq.
          Scott A. Zuber, Esq.
          Darren Grzyb, Esq.
          Terri Jane Freedman, Esq.
          Chiesa Shahinian & Giantomasi PC
          One Boland Drive
          West Orange NJ 07052
          Email: ashahinian@csglaw.com
                 szuber@csglaw.com
                 dgrzyb@csglaw.com
                 tfreedman@csglaw.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3iMiFwB

                    About Fieldwood Energy

Fieldwood Energy -- https://www.fieldwoodenergy.com/ -- is a
portfolio company of Riverstone Holdings focused on acquiring and
developing conventional assets, primarily in the Gulf of Mexico
region. It is the largest operator in the Gulf of Mexico owning an
interest in approximately 500 leases covering over 2 million gross
acres with 1,000 wells and 750 employees.

Fieldwood Energy LLC and its 13 affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 18-30648) on Feb. 15,
2018, with a prepackaged plan that would deleverage $3.286 billion
of funded by $1.626 billion.

Fieldwood estimated $1 billion to $10 billion in assets and debt.

The Company has engaged Weil, Gotshal & Manges LLP as its legal
counsel, Evercore Group LLC as its financial advisor, and Opportune
LLP as its restructuring advisor. Prime Clerk LLC is the claims and
noticing agent.

The First Lien Group has engaged O'Melveny & Myers LLP as its legal
counsel and Houlihan Lokey Capital, Inc., as its financial advisor.
The RBL Lenders have engaged Willkie Farr & Gallagher LLP as its
legal counsel and RPA Advisors, LLC as its financial advisor.  The
Cross-Holder Group has engaged Davis Polk & Wardwell LLP as its
legal counsel and PJT Partners LP as its financial advisor.
Riverstone has engaged Vinson & Elkins LLP as its legal counsel and
Perella Weinberg Partners as its financial advisor.


FORUM ENERGY: Stockholders Approve Issuance of 145M Common Shares
-----------------------------------------------------------------
Forum Energy Technologies, Inc., held a special meeting of
stockholders on Sept. 15, 2020, as a virtual meeting, conducted via
live webcast.  At the Meeting, the Stockholders approved, for
purposes of the rules of the New York Stock Exchange, the issuance
of up to 145,052,272 shares of the Company's common stock upon
conversion of the Company's 9.000% Convertible Senior Secured Notes
due 2025.

                          About Forum Energy

Forum Energy Technologies is a global oilfield products company,
serving the drilling, downhole, subsea, completions and production
sectors of the oil and natural gas industry.  The Company's
products include highly engineered capital equipment as well as
products that are consumed in the drilling, well construction,
production and transportation of oil and natural gas.  Forum is
headquartered in Houston, TX with manufacturing and distribution
facilities strategically located around the globe. For more
information, please visit www.f-e-t.com.

Forum Energy reported a net loss of $567.06 million for the year
ended Dec. 31, 2019, compared to a net loss of $374.08 million for
the year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$1.06 billion in total assets, $625.88 million in total
liabilities, and $440.98 million in total equity.

                            *   *   *

As reported by the TCR on Aug. 21, 2020, S&P Global Ratings raised
its issuer credit rating on Houston-based oilfield products and
services provider, Forum Energy Technologies Inc., to 'CCC+' from
'SD' (selective default) after the company completed its debt
exchange for the majority of its 6.25% senior unsecured notes due
2021.

Also in August 2020, Moody's Investors Service upgraded Forum
Energy Technologies, Inc.'s Corporate Family Rating to Caa2 from
Ca.  "The upgrade of Forum's ratings reflects the extended debt
maturity profile and resulting improvement in liquidity," said
Jonathan Teitel, a Moody's analyst.


FUELCELL ENERGY: Gets $3M Funding from U.S. Department of Energy
----------------------------------------------------------------
FuelCell Energy, Inc.'s reversible solid oxide project has been
selected by the U.S. Department of Energy (DOE) to receive funding
support in the amount of $3.0 million.  The project focuses on
developing performance improvements to advance the
commercialization of FuelCell Energy's reversible solid oxide fuel
cell systems.  A reversible solid oxide fuel cell (RSOFC) system is
a hybrid operation system that performs water electrolysis for the
production of hydrogen, stores the hydrogen, and then produces
power by using the produced hydrogen.

"This project significantly aids the development of our solid oxide
platform as we work to develop our commercial electrolysis and
long-duration storage platform," said Jason Few, chief executive
officer, FuelCell Energy, Inc.  "There is a growing realization of
the need for clean, cost-effective, long-duration energy storage,
which is becoming increasingly urgent as more intermittent sources
are being added to the electric grid. Building on our expertise in
solid oxide fuel cell technology, we are developing innovative
long-term storage solutions that address this potential market
through the production of hydrogen via electrolysis."

Mr. Few continued, "Based on reversible solid oxide fuel cell
technology, our solution converts intermittent and excess power
during periods of low power demand into hydrogen, stores our
hydrogen on-site for long periods of time, and then uses this as a
fuel source to generate clean power when needed during times of
high power demand.  This megawatt scalable solution provides
long-duration storage, and compares very favorably against other
technologies.  This program will help us prepare to increase the
scale of the technology and demonstrate our efficient
hydrogen-based storage."

The focus of the program is to make improvements to the fundamental
repeating components in the RSOFC stack and deliver stack design
improvements, particularly in the area of thermal management, while
advancing the fuel cell power management technology.  This adds to
the Company's current funding for existing technology programs for
power generation, electrolysis, and storage.  These technology
programs are expected to accelerate the progress toward
commercializing its solid oxide platform in these applications.

                        About FuelCell Energy

Headquartered in Danbury, Connecticut, FuelCell Energy, Inc. --
http://www.fuelcellenergy.com/-- is a global developer of
environmentally responsible distributed baseload power solutions
through its proprietary fuel cell technology.  The Company develops
turn-key distributed power generation solutions and operate and
provide comprehensive services for the life of the power plant.
The Company provides solutions for various applications, including
utility-scale distributed generation, on-site power generation and
combined heat and power, with the differentiating ability to do so
utilizing multiple sources of fuel including natural gas, Renewable
Biogas (i.e., landfill gas, anaerobic digester gas), propane and
various blends of such fuels.

Fuelcell reported a net loss attributable to common stockholders of
$100.25 million for the year ended Oct. 31, 2019, a net loss
attributable to common stockholders of $62.17 million for the year
ended Oct. 31, 2018, and a net loss attributable to common
stockholders of $57.10 million for the year ended Oct. 31, 2017.

As of July 31, 2020, the Company had $436.8 million in total
assets, $280.6 million in total liabilities, $59.86 million in
redeemable Series B preferred stock, and $96.32 million in total
stockholders' equity.


GALAXY NEXT: Registers 97.25M Shares Under 2020 Stock Plan
----------------------------------------------------------
Galaxy Next Generation, Inc. filed a Form S-8 registration
statement with the Securities and Exchange Commission to register
97,250,000 shares of common stock issuable under the Company's
Employees, Directors, and Consultants Stock Plan for the Year 2020.
A full-text copy of the prospectus is available for free at:

https://www.sec.gov/Archives/edgar/data/1127993/000109181820000198/gaxy09182020forms8.htm

                        About Galaxy Next

Headquartered in Toccoa, Georgia, Galaxy Next Generation, Inc. is a
distributor of interactive learning technology hardware and
software that allows the presenter and participant to engage in a
fully collaborative instructional environment.  The Company's
products include its own private-label interactive touch screen
panel as well as numerous other national and international branded
peripheral and communication devices.  The Company provides a
multitude of services to its customers, including installation,
training, and maintenance.

Galaxy Next reported a net loss of $6.66 million for the year ended
June 30, 2019, compared to a net loss of $1.37 million for the year
ended June 30, 2018.  As of March 31, 2020, the Company had $3.94
million in total assets, $9.8 million in total liabilities, and a
total stockholders' deficit of $5.91 million.

Sommerset CPAs PC, in Indianapolis, Indiana, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated Sept. 30, 2019, citing that the company has suffered
recurring losses from operations and has net capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.


GDS TRANSPORT: Liquidity Sale of 25 Ford Crusader Buses Approved
----------------------------------------------------------------
Judge Mark Mullin of the U.S. Bankruptcy Court for the Northern
District of Texas authorized GDS Transport, LLC to sell its 25 2019
Ford E-350 Champion Crusader buses through Liquidity Services'
e-commerce marketplace.

The sale is free and clear of any liens in the property which is
being sold, with the liens, if any, attaching to the proceeds
and/or alternatively, with the proceeds of the sale.

The Debtor is authorized to enter into an agreement with Liquidity
Services in order to sell the 25 2019 Ford E-350 Champion Crusader
Buses through the e-commerce websites employed by Liquidity
Services, which agreement may allow for the sale to take place
through Oct. 14, 2020.

The sale of the buses is subject to a $45,000 per bus reserve price
which must be met before any bus is sold.

Liquidity Services will receive and retain a 6.95% sales premium
from the Buyer of any bus, which premium will be added to the sales
price of the bus to the Buyer.  It will receive the proceeds of the
sale of the 25 2019 Ford E-350 Champion Crusader Buses in the
ordinary course of its business and that any bus sold will not be
released by the Debtor to the Buyer until Liquidity Services
receives the full purchase price from the Buyer, and authorizes the
release of the bus.

Liquidity Services will withhold from the distribution of the net
sale proceeds and distribute to the Debtor the $200 inspection fee
per bus which is charged by Liquidity Services in the ordinary
course of its business to the Debtor and the $500 commission
requested by the Debtor to be paid to Mark Galvan for the sale of
each bus and said $700 per bus sale of net proceeds will be paid to
the Debtor who will set aside and hold said funds in trust pending
further order of the Court.

Any sale contemplated by the Order will be complete and payment
received from the Buyer by Oct. 14, 2020, and that the Debtor's
contract with Liquidity Services will terminate on such date.

After receiving the proceeds of the sale of the 25 2019 Ford E-350
Champion Crusader Buses, Liquidity Services will pay the remaining
net proceeds from any sale to BOK Financial directly and report the
payment the same day to the Debtor.

The foregoing represents all relief granted pursuant to the
Debtor's Motion.

A copy of the Asset List and the Agreement is available at
https://tinyurl.com/y6rup7hx from PacerMonitor.com free of charge.

                     About GDS Transport

GDS Transport -- https://logisticorpgroup.com/ -- is part of
Logisticorp Group -- a full-service logistics, transportation,
supply chain and fleet services company servicing customers
globally.  It serves as an end-to-end deployment partner delivering
core supply chain services and warehouse management services.

GDS Transport, LLC, filed its voluntary petition under Chapter 11
of the Bankruptcy Court (Bankr. N.D. Tex. Case No. 20-41765) on May
15, 2020. In the petition signed by Thomas Thacker, president, the
Debtor disclosed $4,685,801 in assets and $3,837,395 in
liabilities.  Corey W. Haugland, Esq., at James & Haughland P.C.,
is the Debtor's counsel.



GENCANNA GLOBAL: OGGUSA Unsecureds Get Wind-Down Trust Interest
---------------------------------------------------------------
OGGUSA, Inc., et al., submitted a Plan and a Disclosure Statement.

As of the Order for Relief Date, the Debtors' primary indebtedness
and other liabilities included: (a) obligations under the
prepetition loan facility; (b) mortgage loans encumbering certain
of the Debtors' owned real property; (c) claims of providers of
materials and services allegedly incurred in connection with the
Company's construction of the Mayfield Facility; (d) certain
obligations arising from the Company's acquisition of the Paris
Greenhouse property from Southerland's Greenhouses, Inc.; (e)
certain capital lease, equipment and vehicle obligations; (f)
obligations owing to the Debtors' network of growers and seed
suppliers; and (g) other trade payable obligations.

Class 2 (Other Secured Claims) is impaired.  Each Holder of an
Allowed Other Secured Claim shall receive, at the option of the
Debtors or the Plan Administrator, as applicable, payment in full
in Cash of such Holder's Allowed Other Secured Claim or such other
treatment rendering such Holder's Allowed Other Secured Claim
Unimpaired.

Class 3 (MGG Subordinated Claims) is impaired.  Each Holder of an
Allowed MGG Subordinated Claim shall be deemed to receive on
account of its Allowed MGG Subordinated Claim its Trust Ratable
Share of Beneficial Interests, provided that such Beneficial
Interests shall, as a result of the subordination of the Allowed
MGG Subordinated Claims to the prior payment in full of all Allowed
General Unsecured Claims (but not GCG Parent Control Claims)
pursuant to the MGG Settlement Agreement, be turned over to the
Holders of Allowed General Unsecured Claims based upon their
respective GUC Ratable Shares.

Class 4 (Unsecured Claims) is impaired.  Each Holder of an Allowed
Unsecured Claim shall receive on account of such Allowed Unsecured
Claim against a Debtor, its Trust Ratable Share of the Beneficial
Interests in the Wind-Down Trust.

Class 7 (Interests) is impaired.  Interests will be cancelled and
released without any Distribution, payments or retention of any
property on account of such Interests.

Pursuant to Section 1123 of the Bankruptcy Code and Bankruptcy Rule
9019, and in consideration for the classification, Distributions,
payments, releases, and other benefits provided under the Plan, on
the Effective Date, the provisions of the Plan shall constitute and
be deemed a good-faith compromise and settlement of all claims,
interests, causes of action, and controversies released, settled,
compromised, or otherwise resolved pursuant to the Plan.

A full-text copy of the Disclosure Statement dated August 5, 2020,
is available at https://tinyurl.com/yy5m4wpn from PacerMonitor.com
at no charge.

Counsel for the Debtors:

     James R. Irving
     April A. Wimberg
     Christopher B. Madden
     DENTONS BINGHAM GREENEBAUM LLP
     3500 PNC Tower
     101 South Fifth Street
     Louisville, Kentucky 40202
     Telephone: (502) 587-3606
     E-mail: james.irving@dentons.com
             april.wimberg@dentons.com
             chris.madden@dentons.com

        - and -

     Michael J. Barrie
     Jennifer R. Hoover
     William M. Alleman, Jr.
     Gregory W. Werkheiser
     BENESCH, FRIEDLANDER, COPLAN, & ARONOFF LLP
     1313 North Market Street, Suite 1201
     Wilmington, DE 19801
     Telephone: (302) 442-7010
     E-mail: mbarrie@beneschlaw.com
             jhoover@beneschlaw.com
             walleman@beneschlaw.com
             gwerkheiser@beneschlaw.com

        - and -

     Elliot M. Smith
     BENESCH, FRIEDLANDER, COPLAN & ARONOFF LLP
     200 Public Square, Suite 2300
     Cleveland, OH 44114
     Telephone: (216) 363-4500
     E-mail: esmith@beneschlaw.com

                    About GenCanna Global

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

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

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

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

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

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

                         *     *     *

GenCanna won court approval to sell substantially all assets to
funds managed by its long-term investor, MGG Investment Group.
Following the sale GenCanna Global, Inc., was renamed to OGG, Inc.
and GenCanna Global USA, Inc., was renamed to OGGUSA, Inc.



GRAND OAKS MAINTENANCE: Court Tosses Out Claims Against the Org.
----------------------------------------------------------------
Adam Zuvanich, writing for The Leader news, reports that the
bankruptcy court tossed out claims filed against the Grand Oaks
Maintenance Organization.

More than 400 of the roughly 450 claims filed against the Garden
Oaks Maintenance Organization have been disallowed in federal
bankruptcy court. The fate of many more claims will be decided at a
another court hearing.

The omnibus objection filed by Chapter 7 trustee Randy Williams
included most of the near-450 claims that had been filed, and only
about 35 of those claimants challenged the objection by filing
timely responses to the court.

"So over 400 claims amounting to (more than) a million dollars went
poof in the first five minutes of that hearing," said Garden Oaks
homeowner Pam Parks, the former office manager for GOMO. "That's
more motion than we’ve seen in the last (two) years."

The fate of those 35 or so claims will be decided at a continued
hearing, when federal bankruptcy Judge David Jones will hear
arguments about their validity.  Mr. Williams and his special
counsel, Johnie Patterson, who represented GOMO before the case was
converted from Chapter 11 to Chapter 7 a little more than a year
ago, contend the claims are either baseless or time barred under
the law.

Mr. Patterson said during the July 29 hearing that many of the
challenged claims were filed without a legal explanation for why
they should be granted, or they were based on a 2016 state district
court ruling in favor of Garden Oaks homeowner Peter Chang, whose
counsel successfully argued that GOMO formed improperly in 2002 and
therefore had no standing to enforce deed restrictions in the
neighborhood or collect .75-percent transfer fees as outlined in
the deed restrictions.

But Mr. Williams has argued the result of Chang's case against GOMO
applies only to him and not to other homeowners who were not part
of that litigation.  Mr. Williams also contends there is a 180-day
statute of limitations tied to the Texas Property Code violation in
2002, which he said GOMO's legal counsel should have used as a
defense in the case against Chang.

Representing many of the remaining claimants is Houston attorney
Casey Lambright, who plans to challenge the legal stance taken by
Patterson and Williams.  So does Garden Oaks homeowner Stewart
Hoffer, an attorney who is representing himself.

Judge Jones said during the July 29 hearing that the bankruptcy
code requires him to treat each claim individually, so he could
rule differently on different claims and said he is open to factual
arguments as well as legal ones.  Regarding the transfer fees --
GOMO's primary revenue source and in many cases the amount of money
tied to the claims -- Jones said the dates they were paid "may be
determinant."

"I would hate to see somebody lose a valid claim because they got
lumped into a single legal argument," Judge Jones said.

Mr. Williams said the way Judge Jones rules figures to have
significant ramifications on not only the outcome of the bankruptcy
case but also the fate of the homeowners association.  If the judge
sides with the trustee, disallows most of the claims and rules the
statute of limitations applies to GOMO's 2002 violation of the
Texas Property Code, then the HOA could keep a large chunk of its
assets and be immune to future legal challenges about its improper
formation.

Mr. Williams said he has not objected to "a few" of the claims
against GOMO, including the one filed by Peter and Katherine Chang.
But he said it's "possible" he could object to more claims at some
point.

"There's the possibility that (GOMO) may consider going to the
court and asking it to reconsider putting it back into Chapter 11,
so it can reorganize," Williams said.

"I still have about $582,000 and change in the bank.  If all these
claims objections are sustained, then I don't think the remaining
claims exceed the cash that’s on hand.  And I think there is
still an interest on the part of the (GOMO) board and I think
there's interest on the part of some people in the community that
there be an HOA that's functioning."

On the other hand, if Jones rules that the Changs' 2016 case
applies to other homeowners and that GOMO formed improperly and
cannot collect transfer fees, Williams said the organization would
be "back to ground zero" and the neighborhood might consider
forming a new HOA.

"If he rules that GOMO can’t collect any transfer fees, then it's
real hard for GOMO to function," said Al Thomas, who served as GOMO
vice president before Jones converted the case to Chapter 7.

If Jones sides with the statute of limitations argument and
disallows claims because of that, Peter Chang said the bankruptcy
case should not continue. He also questioned GOMO's motives for
filing for bankruptcy in the first place, since doing so invited
all the claims against it.

Parks said she filed a claim not because she wanted to recoup the
transfer fee she paid -- "I've already eaten my hamburger," she
said -- but because it would give her more of a say in a Chapter 11
restructuring plan.  She said she also is among a group of Garden
Oaks property owners who pledged to give whatever they might
receive in the bankruptcy case to the Garden Oaks Civic Club.

So when Parks' claim was included in the omnibus objection, she
chose not to respond.

Doutt, even though she wanted to recoup the money she paid to GOMO,
said she suspected from the beginning that her claim would not to
amount to much because of the number of other claims and the higher
dollar amounts associated with some of them.  Still, her experience
has soured her on the HOA, which she said Garden Oaks does not
need.

"It's not as if you're in a condo or something and you need
somebody to keep the owners in line," Doutt said.  "It's not like
that at all.  It's a lovely neighborhood."

           About Grand Oaks Maintenance Organization

Garden Oaks Maintenance Organization (GOMO) is a Texas non-profit
corporation based in Houston.  The purpose of GOMO is to further
the common interests of owners of sections 1, 2, 3, & 5 of Green
Oaks Community. These include but are not limited to the
enforcement of deed restrictions, collection of assessments and
promotion of health, safety, and welfare of residents and the
land.

GOMO's Chapter 7 case is In re Garden Oaks Maintenance Organization
(Bankr. S.D. Tex. Case No. 18-60018), commenced on April 11, 2018.






GRAND SLAM: Colorado River Buying Caldwell Properties for $4.5M
---------------------------------------------------------------
Grand Slam, LLC, asks the U.S. Bankruptcy Court for the District of
Idaho to authorize the sale of 22.72 acres of bare land located in
Canyon County commonly identified as Canyon Village with three
addresses: (i) 6804 Cleveland Boulevard, Caldwell, Idaho, (ii) 5501
Kiowa Court (Parcel B), Caldwell, Idaho, and (iii) NNA Cleveland
Boulevard (Parcel C), Caldwell, Idaho, to Colorado River 500 for
$4.5 million, subject to overbid.

The sale will be a public auction commencing on Oct. 5, 2020, at
8:30 a.m. (MT) at the offices of Angstman Johnson located at 199 N.
Capitol Blvd., Suite 200, Boise, Idaho.

The Property will be sold to the highest bidder for not less than a
gross purchase price of $4.5 million.  Grand Slam has received and
accepted from the Buyer, subject to higher bids and Court approval,
an offer of $4.5 million for the purchase of the Property.  The
parties have executed their Purchase Agreement, including exhibits
and addendums.

Grand Slam believes that the initial purchase price will be
sufficient to not only satisfy the secured lenders liens but also
other outstanding unsecured creditor claims.  The closing will be
held at the convenience of the parties or as soon after Court
approval as possible.  The Purchase Agreement contemplates a
closing Date within 14 days following entry of a Bankruptcy Court
order approving the contemplated sale, with a possible extension of
up to 14 days as may be needed to finalize and secure the necessary
closing documents for the sale.

The opening bid price will be the Buyer's bid of $4.5 million.  Any
competing overbids will start at $4.525 million.  Minimum bid
increments will be $10,000.  The Bidders may bid in increments of
more than $10,000 if desired.  To participate in the auction, an
overbidder must submit to the Debtor in Possession, at least prior
to the start of the auction, certified funds in the amount of
$28,500, payable to "Grand Slam, LLC."  Should the overbidder be
the winning bidder, these funds will be retained by the Debtor as a
nonrefundable deposit for application against the purchase price at
the closing or returned to the overbidder if the Bankruptcy Court
does not approve the sale.  The certified funds of unsuccessful
bidders will be refunded to those parties after the auction.  

The Property is to be sold free and clear of all liens and
encumbrances with all liens (if any) to attach to the sale
proceeds.   Existing liens on the Property will either be paid at
closing in agreed-upon amounts or will be released by the
lienholders prior to closing.  Grand Slam also consulted with
several parties who were interested in the property and was able to
secure a buyer for the Property without the assistance of a Realtor
and will not incur Realtor-related closing costs.

There are two billboard leases on the property, which are being
transferred and/or assigned to the Buyer at closing.  Grand Slam is
the lessor on the leases, and there are no defaults under the terms
of the lease agreements.  Copies of the two leases being assigned
are attached to the Purchase Agreement.  In the event of existing
liens on the Property that are not paid by the sale proceeds, the
liens are not being paid pursuant to 11 U.S.C. Section 363(f)(4),
as any such interests in the Property are subject to a bona fide
dispute and will only be paid if later proved valid.

Grand Slam requests the Court to allow payment at closing of the
liens and administrative expenses associated with the sale, to
include closing costs and escrow fees.  

It proposes that the purchase price be distributed in the following
approximate amounts at the time of closing: (i) Estimated payment
to Idaho Mutual Trust, LLC - $3.88 million; (ii) Estimated payment
to City of Caldwell - $1,190; (iii) estimated payment to Canyon
County Treasurer (2018, 2019 and prorated 2020 property taxes) -
$6,800; (iv) estimated payment to Glancey Rockwell (holds judgment
lien) - $82,990; (v) Estimated Closing Costs (paid by the Buyer) -
$50,000.  The Total Estimated Deductions is $4,020,980.  The
Estimated UST Fees (1% of Gross Sale price) is $45,000.  The total
Estimated Net Proceeds to Estate is $434,020.  Actual deductions
for unpaid liens, property taxes, closing costs, etc., may vary
depending on the actual closing date.   

The Property appears to be currently encumbered by certain Deeds of
Trust, tax liens and other encumbrances.  Grand Slam asks approval
of the sale pursuant to 11 U.S.C. Section 363(f)(2), (3) or (4).  

Finally, the Debtor asks that approval of the sale be effective
immediately and the 14-day stay imposed by Fed. R. Bankr. P 6004(h)
and other rules be waived.

The Objection Deadline is Sept. 28, 2020.

A copy of the Contract is available at https://tinyurl.com/yylf6ut2
from PacerMonitor.com free of charge.

                       About Grand Slam

Grand Slam, LLC -- 6297 S Ruddsdale Ave., Boise, ID 83709 -- is a
Single Asset Real Estate (as defined in 11 U.S.C. Section
101(51B)).  Grand Slam, LLC sought Chapter 11 protection (Bankr. D.
Idaho Case No. 20-00310) on March 30, 2020.  The case is assigned
to Judge Joseph M. Meier.  In the petition was signed by Richard
Augustus, manager, the Debtor was estimated to have assets and
liabilities in the range of $1 million to $10 million.  The Debtor
tapped Matthew T. Christensen, Esq., at Angstman Johnson, as
counsel.



GRUPO AEROMEXICO: Akin Gump Represents Senior Noteholder Group
--------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of Akin Gump Strauss Hauer & Feld LLP submitted a
verified statement that it is representing the Ad Hoc Group of
Senior Noteholders in the Chapter 11 cases of Grupo Aeromexico,
S.A.B de C.V., et al.

The ad hoc group composed of certain unaffiliated holders, each on
behalf of itself and/or acting by the holder's investment manager
solely for and on behalf of certain funds or accounts managed or
advised by it that are holders, of the 7.000% Senior Notes due 2025
issued pursuant to that certain indenture, dated as of February 5,
2020.

On July 8, 2020, the Ad Hoc Group engaged Akin Gump Strauss Hauer &
Feld LLP to represent it in connection with the chapter 11 cases of
Grupo Aeromexico, S.A.B. de C.V. and its affiliated debtors and
debtors in possession.

Akin Gump represents only the Ad Hoc Group. Akin Gump does not
represent the Ad Hoc Group as a "committee" and does not undertake
to represent the interests of, and is not a fiduciary for, any
creditor, party in interest or other entity that has not signed a
retention agreement with Akin Gump. In addition, the Ad Hoc Group
does not represent or purport to represent any other entities in
connection with the Debtors' chapter 11 cases.

As of Sept. 18, 2020, members of the Ad Hoc Group of Senior
Noteholders and their disclosable economic interests are:

Amundi Pioneer Asset Management, Inc.
60 State Street
Boston, Massachusetts 02109

* Senior Notes: $12,015,000.00
* Tranche 1: $14,166,666.67
* Tranche 2: $3,500,000.00

Amundi (UK) Limited
41 Lothbury
London, EC2R 7HF
United Kingdom

* Senior Notes: $28,347,000.00

Blue Bay Asset Management
77 Grosvenor Street
London, W1K 3JR
United Kingdom

* Senior Notes: $6,000,000.00

Cerberus South American Investments, LLC
875 Third Avenue, 10th Floor
New York, New York 10022

* Senior Notes: $5,700,000.00

Dirichlet Principal Partners
20 Eastbourne Terrace
London, W2 6LG
United Kingdom

* Senior Notes: $8,000,000.00

GML Capital Group
22 Percy Street
London, W1T 2BU
United Kingdom

* Senior Notes: $14,580,000.00

Investment Placement Group Inc.
350 10th Ave. Suite 1150
San Diego, CA 92101

* Senior Notes: $10,760,000.00

Macquarie Investment Management
2005 Market Street
Philadelphia
Pennsylvania 19003-7094

* Senior Notes: $7,500,000.00
* Tranche 1: $8,700,000.00
* Tranche 2: $8,910,000.00

Moneda Asset Management
Av. Isidora Goyenechea 3621 8th Floor
Las Condes, Santiago de Chile

* Senior Notes: $30,140,000.00
* Tranche 1: $10,293,053.48
* Tranche 2: $48,590,000.00

Teachers Advisors, LLC
730 Third Avenue
New York, New York 10017

* Senior Notes: $10,000,000.00
* Tranche 1: $4,000,000.00
* Tranche 2: $4,000,000.00

Stone Harbor Investment Partners
31 West 52nd Street
17th Floor
New York, New York 10019

* Senior Notes: $10,414,000.00

VR Global Partners, L.P.
300 Park Avenue
16th Floor
New York, New York 10022

* Senior Notes: $77,947,000.00
* Tranche 1: $12,840,279.85
* Tranche 2: $60,000,000.00

Akin Gump reserves the right to amend or supplement this Statement
in accordance with the requirements set forth in Bankruptcy Rule
2019.

Counsel to the Ad Hoc Group of Senior Noteholders can be reached
at:

          David H. Botter, Esq.
          Lisa G. Beckerman, Esq.
          Abid Qureshi, Esq.
          AKIN GUMP STRAUSS HAUER & FELD LLP
          One Bryant Park
          New York, NY 10036
          Tel: (212) 872-1000
          Fax: (212) 872-1002
          Email: dbotter@akingump.com
                 lbeckerman@akingump.com
                 aqureshi@akingump.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/2ZT1DW4

                    About Grupo Aeromexico

Grupo Aeromexico, S.A.B. de C.V. -- https://www.aeromexico.com/ --
is a holding company whose subsidiaries are engaged in commercial
aviation in Mexico and the promotion of passenger loyalty
programs.

Aeromexico, Mexico's global airline, has its main hub at Terminal 2
at the Mexico City International Airport. Its destinations network
features the United States, Canada, Central America, South America,
Asia and Europe.

Grupo Aeromexico and three of its subsidiaries sought Chapter 11
protection (Bankr. S.D.N.Y. Lead Case No. 20-11563) on June 30,
2020.  In the petitions signed by CFO Ricardo Javier Sanchez Baker,
the Debtors reported consolidated assets and liabilities of $1
billion to $10 billion.

Timothy Graulich, Esq., of Davis Polk and Wardell LLP, serves as
counsel to the Debtors.


GTT COMMUNICATIONS: Fitch Lowers LT IDR to CCC, On Watch Negative
-----------------------------------------------------------------
Fitch Ratings has downgraded the Long-term Issuer Default Rating
(IDR) of GTT Communications, Inc. (GTT) and GTT Communications BV
to 'CCC' from 'B-'. Fitch has also downgraded the senior secured
debt ratings to 'CCC+'/'RR3' from 'B'/'RR3' and GTT's unsecured
notes' ratings to 'CC'/'RR6' from 'CCC'/'RR6'. The Rating Watch
Negative (RWN) is maintained.

The rating actions follow the company's announcement that it
received a notice of default on Sept. 2, 2020 from holders
representing 25% or more of outstanding principal ($575 million) of
the company's senior unsecured notes, due to its noncompliance with
a reporting covenant under the notes indenture that required the
company to file 2Q20 financials within the stated time frame
(allowing for extensions). GTT has entered into a cure period of 60
days that ends on Nov. 1, 2020, and the failure to cure default
during this period would lead to an event of default. The indenture
also includes acceleration provisions which would declare the
entire principle due and payable immediately, should the
noteholders opt for the same.

GTT originally announced in August that it would delay filing 2Q
financial statements due to certain identified accounting issues
related to cost of telecom services, at which time Fitch placed the
company on RWN. While the accounting review is still ongoing, and
GTT does not know the full magnitude of the impact, based on GTT's
8-K disclosure, Fitch views the directional impact on the company's
operating profitability for periods under review as negative, based
on the review's findings so far. As a result, GTT's EBITDA in
historical periods could be negatively affected, and there is a
significant failing in the company's internal controls.

The company's disclosure on reaching a nonbinding agreement with a
consortium for sale of infrastructure assets for $2.15 billion is
positive, as GTT publicly cited deleveraging as the primary use of
proceeds. However, Fitch believes that pending the accounting
review and finalization of historical period financials, there will
be uncertainty on the asset sale closure before the filing
deadline.

Fitch has maintained the RWN as GTT stated there is a substantial
possibility that it will not be able to file the delayed financials
by Oct. 30, 2020, the extended deadline in the amended credit
agreement. Failure to do so, and in the event of GTT's inability to
cure default under indentures, obtain any further extensions or
reach successful negotiations with lenders, could result in a
default on the credit agreement and/or indentures, which also
include acceleration provisions.

Fitch will resolve the RWN when the company completes its internal
review of the issue and/or files the financial statements by the
extended deadline. The ratings will be downgraded to 'C' if there
is an uncured event of default. Fitch's rating actions will be
based on the review's findings and the resultant effect on the
company's EBITDA. The RWN will be removed if there are no material
changes or restatements to Fitch-defined adjusted EBITDA. However,
significant restatement of prior financials that negatively affects
the credit metrics could lead to negative rating actions.

KEY RATING DRIVERS

Default Risk: Fitch believes there is a substantial risk of default
in the coming one and a half months due to GTT's heightened risk of
not filing 2Q20 financials by the Oct. 30, 2020 deadline in the
credit agreement or Nov .1, 2020, the end of cure period in the
indentures. (in the absence of the company's ability to
successfully conclude negotiations with the lenders or get further
extensions during this period). In addition, any significant
revisions to Fitch-defined adjusted EBITDA in historical or
forecast periods combined with significant failings on the
company's internal controls may result in negative rating actions.

Slowdown in Net installs: GTT's 1Q20 revenue was negatively
affected by moderately elevated churn and access restrictions
beginning in March in Europe and mid-March in the U.S., slowing
install activity. Fitch expects this trend to continue in the near
term, albeit with some improvement as restrictions are eased across
geographies. This is partially offset by likely lower churn, the
increased demand for internet services due to work-from-home orders
in place and that GTT can upgrade the bandwidth capacity for those
products remotely.

Leverage and Asset Sales: Fitch expects GTT's gross leverage to
continue to be elevated over the forecast in the absence of
consummation of material asset sales. While GTT's disclosure on
reaching a nonbinding agreement with a consortium is positive, the
uncertainty regarding the filing of financials and averting a
default in the near term are high. Leverage as of 1Q20 was over 8x,
and Fitch expects leverage to remain high given the uncertainties
brought on by the coronavirus pandemic. Fitch expects some
cost-cutting initiatives to stabilize the EBITDA margins in the
near term. While Fitch has not built in asset sales in its current
rating case given the uncertainty, any announcement to that effect
and deleveraging from sale proceeds will be credit positive.

Recurring Revenue and Contract Matching: Fitch expects the
recurring nature of GTT's revenue to provide a significant amount
of stability and visibility into future cash generation. More than
90% of the company's revenue is contractually recurring, with
contracts generally ranging between one to three years. GTT will
typically match the contract length of its last-mile leases with
the customer's contract length in order to insulate itself from
price fluctuations. Approximately 80% of the company's network
costs are related to these last-mile leases, providing the company
with a significant amount of capacity to downsize if customers
choose not to renew.

Strong Secular Trends: GTT's credit profile benefits from the
ongoing secular in the industry. Even pre-pandemic, the demand was
driven by the rapid adoption of cloud-based applications and an
increasing amount of data usage across locations as a result of
increasing files sizes, voice, video conferencing and real-time
collaboration tools. The coronavirus pandemic has further boosted
the demand for internet connectivity products, as enterprises
continue to increase their demand for networking bandwidth as
millions work from home.

Competitive Position and Scale: Many of the company's competitors
are significantly larger, better capitalized and have a stronger
market presence. The company's capex-lite business model places it
in an inherently inferior competitive position due to its
dependence on third-party providers for fiber connectivity, which
is primarily in the last-mile connection, where there are
significantly less connectivity providers. Fitch believes this
dependency is somewhat mitigated by the company's partial ownership
of its core network.

Customer Diversification, Supplier Concentration: Fitch expects the
company's credit profile to continue to benefit from broad customer
diversification. Fitch estimates GTT's largest customer accounts
for less than 5% of monthly recurring revenue (MRR), while its
top-20 customers are expected to have made up less than 25% of MRR.
These customers are multinational corporations with significant
access to capital and liquidity. Fitch believes the majority of
GTT's monthly recurring costs are tied to its top-20 suppliers.
GTT's diverse base of over 3,500 suppliers partially mitigates
risks stemming from the potential for increased margin pressure
related to supplier pricing.

ESG Factors: GTT has an Environmental, Social and Governance (ESG)
Relevance Score of '5' for Financial Transparency due to the
ongoing issue of accounting review and delay in filing of financial
statements that has led to a substantial risk of default, an event
that may occur if not cured during the 60-day cure period. The
issue has a negative effect on the credit profile and resulted in a
downgrade to the company's ratings and maintenance of RWN.

DERIVATION SUMMARY

GTT's 'CCC' Long-Term IDR reflects a substantial risk of default in
the near term as the company enters into a 60-day cure period under
its indentures, due to its inability to file 2Q20 financials by the
deadline, as required under the indentures. The company obtained an
extension to the filing deadline to Oct. 30, 2020 under the credit
agreement. However, there is substantial risk that it will not be
able to meet the extended deadline due to the ongoing accounting
review.

KEY ASSUMPTIONS

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

  -- Revenue in 2020 is expected to decline near mid-single digits
as a result of slowdown in net installs and a pause in the
expansion of quota bearing sales reps, offset by slightly lower
churn; Fitch forecasts positive organic revenue growth will return
by mid-2021;

  -- Full-year 2020 EBITDA margins to improve sequentially over
1Q20 levels as Fitch expects cost-cutting initiatives to offset
some of the gross margin declines. Fitch expects gradual
improvement in EBITDA margins to mid-20s over the forecast;

  -- Capex intensity to remain within the 5%-6% range;

  -- Fitch has not assumed asset sales in its current base case,
but would view it as an event when the announcement occurs. No
acquisitions are assumed over the forecast.

Recovery Rating Assumptions

The recovery analysis assumes that GTT would be reorganized as a
going concern in bankruptcy rather than liquidated. Fitch has
assumed a 10% administrative claim. Fitch estimates a distressed
enterprise valuation of approximately $1.9 billion, using a 5.5x
multiple and a $344 million going-concern EBITDA. GTT's $344
million going-concern EBITDA is primarily driven by margin pressure
from last-mile providers, resulting in a 15% decline from LTM pro
forma EBITDA.

The 5.5x multiple reflects the company's capex-lite business model,
partially offset by Hibernia and Interoute acquisitions. The
multiple is also in line with the median for telecom companies
published in Fitch's 'Telecom, Media and Technology Bankruptcy
Enterprise Values and Creditor Recoveries' report.

The revolver is assumed to be fully drawn. The senior secured euro
and U.S. dollar tranches under EMEA term loan is considered pari
passu with the debt located at GTT due to the collateral allocation
mechanism that would come into effect during bankruptcy.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade:

  -- Resolution of the accounting issue and filing of financial
statements by the extended deadline, and/or if the company is able
to cure the default in the cure period or reach successful
negotiations, eliminating potential risks of a default under the
reporting requirement;

  -- Gross leverage measured as total debt with equity
credit/EBITDA, sustained at or below 5.5x; or FFO leverage
sustained at or below 6.5x;

  -- Expectation of positive FCF on a sustained basis;

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade:

  -- An uncured default could result in a downgrade to 'C';

  -- Liquidity issues, due to debt acceleration or otherwise;

  -- Any significant restatements to Fitch-adjusted EBITDA,
operating or credit profile resulting from the ongoing review of
the accounting issue.

LIQUIDITY AND DEBT STRUCTURE

Liquidity: The company's current liquidity position is not public
due to the delay in the filing of 2Q20 financials. As of March 31,
2020, liquidity was supported by approximately $106.4 million of
cash on hand and $174.1 million available under its revolving
facility. The revolving facility includes a maximum consolidated
net secured leverage covenant that gets triggered if the
utilization exceeds 30% of the revolving loan facility commitment.
As of March 31, 2020, the utilization rate was 26%. If the
utilization exceeded 30%, the company would not have been compliant
with the said leverage ratio.

Fitch expects FCF to be average in low single digits over the
forecast, supported by improvement in working capital and partially
offset by slightly higher interest expense, owing to the assumption
of EMEA incremental term loans in February 2020. Capital intensity
is expected to remain near mid-5%. The company's financial
flexibility is also enhanced by the lenient 1% amortization
schedule under its term loans. Fitch expects GTT's liquidity to
remain comfortable over the rating horizon.

The liquidity could become constrained if the debt under the credit
agreement or indentures becomes immediately due and payable in the
event GTT is unable to file delayed financials by the deadline,
obtain a cure during the cure period, successfully negotiate
remediations or seek extensions to file the delayed financials.

Asset Sales: GTT has publicly announced that it entered into a
nonbinding agreement from a consortium - composed of 3i
Infrastructure plc, AustralianSuper and Macquarie Capital - for
$2.15 billion for its infrastructure assets. The company previously
stated its intention to sell nonstrategic infrastructure assets
that include pan-European fiber assets, subsea transatlantic fiber
and data center infrastructure, acquired through the Interoute and
Hibernia acquisitions. The proceeds from divestitures are expected
to be used for deleveraging. Given the company's current high
leverage of over 8x, the asset sales are imperative to optimize the
overall capital structure and pre-empt a distressed debt exchange,
should leverage continue to increase without a sale.

Update to Capital Structure: In February 2020, GTT incurred an
incremental EMEA term loan in the amount of $140 million. The
proceeds were used to reduce the revolver balance, providing
additional flexibility. As of March 31, 2020, the total outstanding
balance on the EMEA term loan is $951.5 million, including $140
million in U.S. dollars with the remaining in euros) and on the
U.S. term loan is $1.739 billion. Both term loans and the revolving
facility mature in 2025. The $575 million of 7.875% unsecured notes
mature in 2024. There are no substantial maturities before 2024,
except the revolving facility maturing in 2023.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

The principal sources of information used in the analysis are
described in the Applicable Criteria.

ESG CONSIDERATIONS

GTT has an ESG Relevance Score of '5' for Financial Transparency
due to the ongoing issue of accounting review and delay in filing
of financial statements that have led to a substantial risk of
default, an event that may occur if not cured during the 60-day
cure period. The issue has a negative effect on the credit profile
and has resulted in a downgrade to the company's ratings and
maintenance of RWN.

Except for the matters discussed, 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 the way in which they
are being managed by the entity(ies).


H.R.H.C.C. INC: Files Supplement to Disclosure Statement
--------------------------------------------------------
H.R.H.C.C., Inc., d/b/a H.R.H. Carriage Company, has supplemented
its Disclosure Statement.

The Debtor desires to supplement its Disclosure Statement by
providing a supplement to its Retention of Jurisdiction located at
pages 23—26 and indicates that it expressly retains jurisdiction
to pursue a cause of action against Christopher Haff for fraud,
conversion, theft and breach of fiduciary duty.

Attorney for the Debtor:

     JAMES S. WILKINS
     1100 NW Loop 410, Suite 700
     San Antonio, TX 78213
     Telephone: (210) 271-9212
     Facsimile: (210) 271-9389

                    About H.R.H.C.C., Inc.
                 d/b/a H.R.H. Carriage Company

H.R.H.C.C., Inc., doing business as H.R.H. Carriage Company, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. W.D.
Tex. Case No. 19-52673) on Nov. 6, 2019, disclosing assets of less
than $50,000 and debts under $500,000.  Judge Ronald B. King is
assigned to the case.  The Debtor tapped James Samuel Wilkins,
Esq., at Willis & Wilkins, LLP, as its legal counsel.


HARTLAND MMI: Trustee Taps Lee High Ltd. as Legal Counsel
---------------------------------------------------------
Timothy Nelson, the trustee appointed in the Chapter 11 case of
Hartland MMI, LLC, seeks approval from the U.S. Bankruptcy Court
for the District of Nevada to hire Lee High, Ltd. as his legal
counsel.

The services that will be provided by the firm are as follows:

     (a) advise the trustee with respect to his rights, powers,
duties and obligations;

     (b) advise and represent the trustee in connection with all
legal matters which may arise in the administration of Debtor's
Chapter 11 case;

     (c) prepare and file court documents and assist the trustee in
conducting examinations or investigations necessary;

     (d) review the claims of creditors; and

     (e) perform other legal services for the trustee.

The firm will be paid based on the following hourly rates:

     Cecilia Lee                      $500
     Elizabeth High                   $400
     Paralegals                       $150 - $250

Elizabeth High, Esq., a partner at Lee High, disclosed in a court
filing that the firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Cecilia Lee, Esq.
     Elizabeth High, Esq.
     Lee High Ltd.
     448 Ridge Street
     Reno, NV 89501
     Telephone: (775) 324-1011
     Facsimile: (775) 499-5976
     Email: c.lee@lee-high.com
            e.high@lee-high.com

                      About Hartland MMI LLC

Hartland MMI, LLC is a Las Vegas, Nev.-based privately held company
in the special events business. The Debtor first sought bankruptcy
protection on Feb. 8, 2017 (Bankr. D. Nev. 17-10549).

On May 18, 2020, Hartland MMI again sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Nev. 20-12409). The petition
was signed by Garry Hart, the company's manager.  At the time of
the filing, Debtor had total assets of $2,070,513 and liabilities
of $105,954.

Judge Hon. Mike K. Nakagawa oversees the case.

Johnson & Gubler, P.C. is Debtor's legal counsel.

Timothy Nelson was appointed as Debtor's Chapter 11 trustee. The
trustee is represented by Lee High, Ltd.


HENG CHEONG: Foreign Reps Selling Corbett Property for $1.5M
------------------------------------------------------------
Cosimo Borrelli and Meade Malone, as foreign representatives of
Heng Cheong Pacific Limited, World-Wide Investment Services
Limited, and New Century Properties Limited, ask the U.S.
Bankruptcy Court for the District of Puerto Rico to authorize the
sale of the real property located at 35701 NE Chamberlain Road,
Corbett, Oregon, with legal description Sec 27 1N 4E, TL 400 47.73
Acres Property ID# R32230, to Masayuki Yamakawa and/or assigns for
$1.525 million, cash.

On Oct. 22, 2019, the British Virgin Islands ("BVI") Court entered
its Order commencing the liquidation of the Debtors in the BVI and
appointed the Foreign Representatives as the joint liquidators for
the Debtors.  

On March 5, 2020, the Foreign Representatives commenced an
adversary proceeding to determine the Debtors' ownership of the
RiverCliff Property.  On Sept. 1, 2020, the United States filed its
Urgent Motion for Relief from Stay as to the RiverCliff Property.
The United States asks relief from the stay to sell the RiverCliff
Property for $1.5 million, which is subject to the receiver's fee
of 8% in addition to the receiver’s costs, in addition to any
commission owed to the real estate agents involved in the United
States' proposed deal.  

Notably, the sale sought by the United States requires no cash
down, is contingent upon the buyer obtaining financing, and has an
abnormally long due-diligence period of 60 days.  

The Foreign Representatives were approached by Masayuki Yamakawa
who has expressed his desire to purchase the RiverCliff Property.
r. Yamakawa is a creditor in the case and holds the largest claim
among the investors who were defrauded by Robert Talmage, the
founder of the Debtors.  

Mr. Yamakawa executed a Residential Real Estate Sale Agreement
dated Sept. 6, 2020.  He offered to purchase the RiverCliff
Property $1.525 million -- providing a $25,000 premium over the
highest offer presented by the United States.  Additionally, the
Agreement is without any contingencies as to financing, inspection
period, or for other purposes.

Moreover, Mr. Yamakawa waived his right to an inspection of the
property and agreed to purchase the RiverCliff Property "As-Is."
To memorialize his intent to purchase the RiverCliff Property, Mr.
Yamakawa provided an earnest money deposit of $50,000, which was
deposited with the Foreign Representatives.  He agreed to pay the
full purchase price in cash.

The Foreign Representatives have determined that the sale of the
RiverCliff Property to the Buyers under the terms set forth in the
Agreement to be in the best interest of the Debtors' liquidation
estates.  Accordingly, they ask the Court to enter an order
granting the sale and allowing them to proceed with a sale to the
Buyers.  Upon closing, they will hold the remainder of the purchase
price ($1,475,000) pending further order of the Court.

A copy of the Agreement is available at
https://tinyurl.com/y4vljtau from PacerMonitor.com free of charge.

Counsel for the Foreign Representatives:

          Steven M. Berman, Esq.
          SHUMAKER, LOOP & KENDRICK, LLP
          101 E. Kennedy Blvd., Suite 2800
          Tampa, FL 33602
          Telephone: (813) 229-7600
          Facsimile: (813) 229-1660

                 About Heng Cheong Pacific Limited

On Aug. 26, 2019, Creditors Masayuki Yamakawa, BioReplace Corp.,
Synapse Investment, Ltd., and Megumi Matsuzawa, filed three
involuntary petitions under Chapter 7 of the U.S. Bankruptcy Code
with the Court.  The Court administratively consolidated all three
Involuntary Petitions, Heng Cheong Pacific Limited (Bankr. D.P.R.
Case No. 3:19-bk-04895-BKT15), World-Wide Investment Services
Limited (Bankr. D.P.R. Case No. 3:19-bk-04898-BKT15), New Century
Properties Limited (Bankr. D.P.R. Case No. 3:19-bk-04897-BKT15)
under one case style (Bankr. D.P.R. Case No. 2:19-bk-04895-BKT7) on
Sept. 27, 2019.  On Oct. 22, 2019, the British Virgin Islands Court
appointed Cosimo Borrelli and Meade Malone as Foreign
Representatives.  On March 5, 2020, the Court converted the
jointly-administered cases to cases under Chapter 15 of the
Bankruptcy Code.


HERMITAGE OFFSHORE: Sets Bidding Procedures for All Assets
----------------------------------------------------------
Hermitage Offshore Services Ltd. and affiliates ask the U.S.
Bankruptcy Court for the Southern District of New York to authorize
the bidding procedures in connection with the auction sale of
substantially all of their vessels and related assets.

The proposed Sale is a critical element of the Debtors' overall
restructuring and will maximize the value of their Assets for the
benefit of their creditors and other stakeholders.

Prior to the commencement of these chapter 11 cases, the Debtors
and their legal and financial advisors, undertook a comprehensive
marketing process for the Assets.  The Debtors and their advisors
have continued to market the Assets post-petition, executing
confidentiality agreements with various parties, providing due
diligence materials through the opening of a virtual dataroom, and
soliciting bids for all Assets, individually or any combination
thereof, in order to allow the Debtors flexibility to engage in
multiple transactions if necessary to maximize the value of all
Assets.

To facilitate the Sale, as is set forth in the Cash Collateral
Order, the Debtors have agreed to various case milestones that will
allow for an efficient Sale process.  Given the limited amount of
funding available to support the Sale process and the extensive
marketing process that the Debtors have already undertaken, the
Debtors are proposing a more expedited sale process than is
contemplated by these milestones.   

The Debtors have already undertaken a comprehensive marketing
process for the Assets and, therefore, believe that many parties
that may be interested in acquiring the Assets are aware of the
Sale and have already engaged in discussions with the Debtors.
They are also engaged in discussions with their lenders, DNB Bank
ASA and Skandinaviska Enskilda Banken AB (Publ) ("SEB"), regarding
the Lenders' potential acquisition of all or some of the Assets.
The Lenders hold approximately $132.9 million of secured debt, and
reserve their right to credit bid, as set forth in the Bidding
Procedures.

In addition, the Debtors have limited liquidity and, while they are
able to continue operating their businesses for a short time, they
do not have sufficient funding to support a lengthy sale process.
Accordingly, the milestones cited above and the dates and deadlines
provided were designed to facilitate an expeditious Sale process,
while still providing potential bidders with sufficient notice,
with the goal of eliciting the highest and best offers for the
Assets in order to maximize their value for the benefit of the
Debtors’ estates and all stakeholders.


The Debtors believe that the Sale process will serve as a
cornerstone of their restructuring and maximize the ultimate value
realized by their stakeholders. The Bidding Procedures have been
designed with the objective of generating the greatest level of
interest in and best offers for the Assets while affording the
Debtors maximum flexibility to execute a sale of the Assets as
efficiently as possible.

The Debtors have not entered into a purchase agreement for a sale
of all, substantially all, or any combination of the Assets.
Accordingly, pursuant to the Amended Guidelines for the Conduct of
Asset Sales adopted by General Order M-331, a form of asset
purchase agreement was proposed that is acceptable to the Debtors
and consistent with the Debtors' past practices with respect to
sales of their OSVs.  Pursuant to the Bidding Procedures, the
Debtors are asking that each bidder return one asset purchase
agreement for each OSV for which such bidder is bidding.

The salient terms of the APA are:

     a. Acquired Assets: The Vessel, the Assumed Contracts, and the
spares, bunkers, and other items as set forth in Clause 7.

     b. The Vessel, at the time of delivery, is free and clear from
all liens, claims, encumbrances, and other interests (except as
required under the Assumed Contracts) (Clause 9).

     c. The Buyer will deposit, in cash, an amount equal to 10% of
the Purchase Price in an account for the parties with the Deposit
Holder (Clause 2).

     d. The balance of the Purchase Price, the estimated purchase
price for bunkers and lubricants remaining on board, and any other
sums payable on delivery by the Buyers to the Sellers under the
Agreement, will be paid in full to the Deposit Holder at least one
banking day prior to the delivery of the Vessel (Clause 3).

     e. The Buyers have waived inspection and have accepted the
Vessel and the sale is outright and definite, subject only to the
terms and conditions of the Agreement and Bankruptcy Court approval
(Clause 4).

     f. The Vessel will be delivered and taken over on an "as is,
where is" basis at the time of delivery (Clause 11).

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Oct. 1, 2020 at 4:00 p.m. (ET)

     b. Initial Bid: Not less than $5 million for each PSV included
in the Bid, and not less than $350,000 for each Crew Boat included
in the Bid

     c. Deposit: 10% of the Purchase Price of the Bid

     d. Auction: The Auction, if necessary, will be held on Oct. 7,
2020 at 10:00 a.m. (ET) at the offices of counsel to the Debtors,
Proskauer Rose LLP, Eleven Times Square, New York, New York, 10036,
or at such other venue (or by such other medium) as may be agreed
to by the Debtors, the Consultation Parties, and the United States
Trustee.   

     e. Bid Increments: $100,000 for each PSV included in the Bid,
and not less than $25,000 for each Crew Boat in the Bid

     f. Sale Hearing: Oct. 13, 2020 at 10:00 a.m. (ET)

     g. Sale Objection Deadline: Oct. 1, 2020 at 4:00 p.m. (ET)

     h. Closing: Oct. 27, 2020

     i. A person or entity may seek to credit bid any portion and
up to the entire amount of such person's secured claims on any
individual Asset, portion of the Assets, or all Assets that
constitute their respective collateral.

Within two business days after entry of the Bidding Procedures
Order, the Debtors will cause the Sale Notice to be served on the
entities on the Master Service List, the Sale Notice Parties, and
any party that has requested notice.

On Sept. 26, 2020, the Debtors will file with the Court and serve
the Cure Notice on all Contract Counterparties, and post the Cure
Notice to the case website
(https://cases.primeclerk.com/hermitage).  The Cure Objection
Deadline is Oct. 1, 2020 at 4:00 p.m. (ET).

Finally, the Debtors ask relief from the fourteen (14) day stay
imposed by Bankruptcy Rule 6004(h) and 6006(d).  In light of the
current circumstances and financial condition of the Debtors, the
Debtors believe that, in order to maximize the value of their
estates, retain sufficient liquidity to safely operate the OSVs,
and efficiently turn the OSVs over to the Buyers, the Sale should
be consummated as soon as possible.   

A copy of the Bidding Procedures and APA is available at
https://tinyurl.com/y6bu6sov from PacerMonitor.com free of charge.

                    About Hermitage Offshore

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

The Debtors' OSVs are all focused on, and used primarily in, the
oil and gas business, including in the installation, maintenance,
and movement of oil and gas platforms.  Demand for the Debtors'
services, as well as its operations, growth, and stability in the
value of the OSVs depend on activity in offshore oil and natural
gas exploration, development, and production.

Hermitage Offshore Services Ltd. (Lead Debtor) (Bankr. S.D.N.Y.
Case No. 20-11850) and 20 affiliates sought Chapter 11 protection
on Aug. 11, 2020.  The cases are assigned to Judge Martin Glenn.

The 20 affiliates are:

     Debtor                                          Case No.
     ------                                          --------
     PSV Adminco 2019 LLC                            20-11848
     CB Holdco Limited                               20-11851
     Blue Power Limited                              20-11852
     Delta Cistern V Limited                         20-11853
     Sierra Cistern V Limited                        20-11854
     Petro Craft 2017-1 Shipping Company Limited     20-11855
     Petro Craft 2017-2 Shipping Company Limited     20-11856
     Petro Craft 2017-3 Shipping Company Limited     20-11857
     Petro Craft 2017-4 Shipping Company Limited     20-11858
     Petro Craft 2017-5 Shipping Company Limited     20-11859
     Petro Craft 2017-7 Shipping Company Limited     20-11861
     Petro Craft 2017-8 Shipping Company Limited     20-11862
     Petro Combi 6030-01 Shipping Company Limited    20-11863
     Petro Combi 6030-02 Shipping Company Limited    20-11864
     Petro Combi 6030-03 Shipping Company Limited    20-11865
     Petro Combi 6030-04 Shipping Company Limited    20-11866
     Hermit Storm Shipping Company Limited           20-11868
     Hermit Viking Shipping Company Limited          20-11869
     Hermit Protector Shipping Company Limited       20-11870
     Hermit Guardian Shipping Company Limited        20-11871
     Hermit Thunder Shipping Company Limited         20-11872
     Delta PSV Norway AS                             20-11873
     NAO Norway AS                                   20-11874
     Hermit Galaxy Shipping Company Limited          20-11875
     Hermit Horizon Shipping Company Limited         20-11876
     Hermit Power Shipping Company Limited           20-11877
     Hermit Prosper Shipping Company Limited         20-11878
     Hermit Fighter Shipping Company Limited         20-11879

In the petitions signed by Cameron Mackey, director, the
consolidated cases estimated assets and liabilities in the range of
$100 million to $500 million.

The Debtors tapped Brian S. Rosen, Esq., and Joshua A. Esses, Esq.,
at Proskauer Rose LLP as counsel.  The Debtors tapped Perella
Weinberg Partners L.P. as their Investment Banker.  They tapped
Napdragon Advisory AB as their Professional Shipping Advisory Firm.
Prime Clerk LLC serves as the Debtors' Claims, Noticing and
Solicitation Agent.


HOLLINGSWORTH FARMS: Voluntary Chapter 11 Case Summary
------------------------------------------------------
Debtor: Hollingsworth Farms, LLC
        1037 Ramah Church Rd
        Letohatchee, AL 36047

Chapter 11 Petition Date: September 16, 2020

Court: United States Bankruptcy Court
       Middle District of Alabama

Case No.: 20-31975

Debtor's Counsel: J. Kaz Espy, Esq.
                  ESPY METCALF & ESPY PC
                  326 N Oates St
                  PO Drawer 6504
                  Dothan, AL 36302-6504
                  Tel: 334-793-6288

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by James W. Hollingsworth, sole member of
Port Royal Medical Investments LLC.

The Debtor stated it has no unsecured creditors.

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

https://www.pacermonitor.com/view/WVJ733Q/Hollingsworth_Farms_LLC__almbke-20-31975__0001.0.pdf?mcid=tGE4TAMA


HOLLY ENERGY: Fitch Assigns 'BB+' LT IDR, Outlook Negative
----------------------------------------------------------
Fitch Ratings has assigned a 'BB+' first-time Long-Term Issuer
Default Rating (IDR) to Holly Energy Partners, L.P. (HEP). Fitch
has also assigned HEP a senior unsecured rating of 'BB+'/'RR4'.
HEP's senior unsecured notes are co-issued by Holly Energy Finance
Corp. and Fitch has assigned its senior unsecured rating
'BB+'/'RR4'.

The Rating Outlook is Negative and is attributed to the Negative
Outlook for Holly Frontier Corporation (HFC; IDR BBB-/Negative),
HEP's largest counterparty. Credit concerns include HEP's limited
size and scale, lack of customer diversity and geographic
concentration.

HEP's rating is supported by its stable cash flows that are largely
supported by long-term minimum volume commitments (MVC) from its
sponsor, HFC, which owns a 57% interest in HEP, including the 2%
non-economic general partner interest.

Long-term fee-based contracts with HFC will provide HEP with stable
cash flows for many years. In 2019, over 70% of revenues came from
long-term commitments. Furthermore, HEP's assets are integral for
HFC and 80% of HEP's 2019 revenues came from HFC. Leverage at YE
2019 was 4.1x, fairly in line with YE 2018 at 4.0x and down
significantly from 4.8x at the end of 2017. While leverage in the
near term is expected to increase, Fitch expects leverage to fall
over time as a result of lower distributions and reduced capex.
Importantly, the partnership lowered its leverage target in April
2020 and it now targets leverage in the range of 3.0x-3.5x.

HEP is rated on a standalone basis based on Fitch's
Parent-Subsidiary Linkage criteria. At the same time, the rating
also reflects credit risk exposure from its largest counterparty,
HFC. If HEP had greater third-party volumes and revenues, HFC's
rating would not influence HEP's rating and Outlook.

KEY RATING DRIVERS

Forecasted Leverage Improvements: HEP has been making efforts to
reduce leverage, which was high at 4.8x at the end of 2017 and
significantly reduced to 4.1x at the end of 2019. Fitch forecasts
that demand destruction will reduce 2020 EBITDA and increase
leverage despite the distribution cuts. Higher leverage is also
attributed to higher capex spending and as a result, Fitch expects
YE 2020 leverage to increase modestly to the low 4x's. With growing
EBITDA and reduced capex in 2021, Fitch forecasts leverage to fall
between 3.6x and 4.0x.

HEP Reduced Leverage Targets: In April 2020, HEP announced that it
lowered its leverage target to between 3.0x and 3.5x, down from
4.0x. To achieve the lower leverage, HEP plans to fund capex with
cash flow from operations and keep quarterly distributions flat.
Prior to this initiative, distributions were cut by 48% and
effective with the January 2020 payout. Annualized savings are
approximately $130 million per year.

Cash Flow Assurances: The weighted average contract remaining is
six years and there are no significant contract renewals until 2022
when $22 million of revenues are up from renewal with HFC and $12
million with a third party. Approximately 80% of the MVCs expire in
2024 or later. Importantly, HEP received approximately 80% of its
revenues from HFC and Fitch notes that HEP's assets are integral to
the refiner.

HFC's Cheyenne Refinery Conversion: HFC is in the process of
converting its 52,000 bpd Cheyenne oil refinery to a renewable
biodiesel refinery and the refinery shut down in early August 2020.
HFC has an MVC agreement with HEP for assets tied to this refinery
and it is unknown how the two parties will negotiate the changes
for this contract. However, Fitch believes the ultimate outcome is
not likely to have a material negative impact on HEP.

Cushing Connect: HEP has a 50/50 joint venture (JV) with Plains All
American LP (PAA; BBB-/Stable) to build a 50-mile 160,000 bpd crude
pipeline from Cushing to Tulsa which will be in service in 1Q21.
There is also be 1.5 million barrels of crude storage in Cushing
and this went into service on April 1, 2020. Capex for the JV is
approximately $130 million. The project is backed by a 15-year MVC
of 100,000 bpd from HEP and a 15-year MVC for 1.5 million barrels
of storage from PAA.

Supportive Sponsor: HFC owns 57% of HEP's common units and has
demonstrated its willingness to financially help HEP by waiving
limited partnership distributions. This ties back to late 2017 when
HEP eliminated the incentive distribution payments to its sponsor
in return for approximately 37 million common units. HFC waived
$2.5 million per quarter of the common unit distribution payments
through 2Q20.

Parent Subsidiary Linkage: HEP is rated on a standalone basis.
Fitch considers HFC to be stronger than HEP under Fitch's Parent
and Subsidiary Linkage criteria. HEP is consolidated into HFC's
consolidated financial statements and HFC owns 57% of the limited
partnership and also the non-economic general partner that controls
the master limited partnership (MLP).

Legal ties are deemed to be weak since there are no guarantees from
HFC on HEP's debt, HEP's financing is separate and there are no
cross defaults between the two entities. Operational and strategic
ties are viewed as moderate. HEP has its own separate treasury and
is self-funding. Management control and commonality is viewed as
weak since the Board of Directors for HEP has only two people
overlap with the Board at HFC. Overall, the linkage between the
stronger parent and weaker subsidiary is viewed as moderate.

HFC's Rating Impact: As HEP's largest counterparty, HFC's rating
and Outlook could impact the rating and Outlook for HEP under
various scenarios. Should HFC's Outlook become Stable, HEP's
Outlook is likely to be stablized. If HFC was upgraded, it is not
likely that HEP's rating would be upgraded to investment grade
unless HEP increased the size and scope of its operations,
generated EBITDA of $500 million or more and had leverage (defined
as total debt with equity credit to adjusted EBITDA) below 4.0x
over a sustained period of time. On the other hand, should HFC be
downgraded by one notch, it is less likely to impact HEP's rating
but only if its credit profile looked similar to today's profile.

ESG Relevance Factors: HEP has an Environmental, Social and
Governance (ESG) Relevance Score of '4' for Group Structure and
Governance as the issuer operates under a somewhat complex group
structure as a MLP with the general partner is owned by HFC. This
has a negative impact on the credit profile and is relevant to the
rating in conjunction with other factors. The group structure score
also reflects its related party transactions with HFC.

DERIVATION SUMMARY

HEP's 'BB+' rating reflects its low leverage and strong cash flow
protections with approximately 70% of 2019 revenues from MVCs and
about 80% of its cash flows from its sponsor, HFC (BBB-/Negative).
The rating also reflects the partnership's lack of customer
diversification, geographic concentration and limited size and
scale.

The partnership is rated two notches NuStar Energy LP (NS;
BB-/Stable) since NuStar has significantly higher leverage. Fitch
expects NuStar to have YE 2020 leverage in the range of 5.5x-5.9x,
while HEP is expected to have leverage in the low 4x's.
Furthermore, Fitch forecasts HEP's leverage to fall to a range of
3.6x-4.0x by YE 2021. NuStar benefits from its larger size with its
EBITDA being nearly double that of HEP, however, this consideration
is not great enough to outweigh NuStar's leverage.

HEP is also rated two notches above PBF Logistics LP (PBFX;
BB-/Negative), which is expected to have leverage below HEP's.
PBFX's lower rating is driven by its smaller scale and its
significant exposure to PBF Holding Company LLC (PBF Holding;
BB-/Negative). Its adjusted EBITDA is roughly half of HEP's.

MPLX LP (BBB/Negative) is rated two notches above HEP despite
Fitch's expectations for its leverage to be in the range of
4.8x-5.2x for YE 2020 and declining to 4.2x-4.7x by YE 2021. MPLX's
significant counterparty exposure is from its sponsor rated
'BBB'/Outlook Negative. MPLX is also a very large MLP with
substantial asset diversity, geographic diversity and more customer
diversity than HEP. These factors provide MPLX with more favorable
access to capital markets even when capital markets have proven to
be difficult. These are the factors that account for the two-notch
difference.

KEY ASSUMPTIONS

  - Demand destruction reduces 2020 EBITDA by less than 10% in
2020.

  - EBITDA margins are approximately 65% to 68%, in line with
margins seen over the last few years.

  - Maintenance and growth capex are $65 million in 2020 and
reduced to approximately $40 million to $45 million in the forecast
period.

  - Distributions are held flat in 2020.

RATING SENSITIVITIES

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

  -- The Outlook at HEP could be revised to Stable if the Outlook
at HFC was revised to Stable.

  -- An upgrade of the rating is not viewed as likely unless HEP
increased the size and scope of its operations, generated EBITDA of
$500 million or more and had leverage (defined as total debt with
equity credit to adjusted EBITDA) below 4.0x over a sustained
period of time.

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

  -- A downgrade at HEP is possible if HFC was downgraded since it
is HEP's largest counterparty.

  -- If leverage (defined as total debt with equity credit to
adjusted EBITDA) was expected to be at or above 4.5x on a sustained
basis, the rating could be downgraded.

  -- Reduced liquidity could result in a downgrade.

LIQUIDITY AND DEBT STRUCTURE

As of June 30, 2020, HEP's had $424 million of liquidity. The
partnership had $19 million of cash on the balance sheet and $405
million undrawn on its $1.4 billion secured revolver due July 2022.
There were no letters of credit outstanding.

The nearest maturity is the secured revolver due in July 2022.
After that, HEP has $500 million of 5% unsecured notes due in
2028.

The bank agreement was established in July 2017 and has not had any
amendments. It has three financial covenants: total leverage ratio
which cannot exceed 5.25x (or following certain acquisitions, 5.5x
for two consecutive quarters), senior secured leverage cannot
exceed 3.75x (or following certain acquisitions, 4.0x) and the
minimum interest coverage ratio is 2.5x. As of June 30, 2020, HEP
was in compliance with its covenants. Fitch expects HEP to remain
covenant compliant.

SUMMARY OF FINANCIAL ADJUSTMENTS

Fitch's calculation of adjusted EBITDA excludes equity in earnings
from unconsolidated affiliates and includes cash distributions from
those unconsolidated affiliates. A standard multiple of 8.0x is
applied to operating lease expense to derive lease equivalent
debt.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

The principal sources of information used in the analysis are
described in the Applicable Criteria.

PUBLIC RATINGS WITH CREDIT LINKAGE TO OTHER RATINGS

HEP's rating and Outlook can be influenced by its sponsor and
largest counterparty, HFC.


HOPSTER'S LLC: Seeks to Hire Tarlow Breed as Legal Counsel
----------------------------------------------------------
Hopster's LLC seeks approval from the U.S. Bankruptcy Court for the
District of Massachusetts to hire Tarlow Breed Hart & Rodgers, P.C.
as its legal counsel.

The services that will be provided by the firm are as follows:

     a. advise Debtor concerning its bankruptcy proceedings and its
powers and duties under the Bankruptcy Code;

     b. advise Debtor on general bankruptcy matters;

     c. prepare Debtor's legal papers and proceedings;

     d. advise Debtor on the administration of the estate;

     e. represent Debtor at court hearings and other matters;

     f. advise Debtor in connection with any litigated matters;

     g. attend meetings and negotiate with representatives of
creditors and other parties-in-interest;

     h. assist in the preparation of Debtor's plan of
reorganization and disclosure statement;

     i. advise Debtor regarding labor and employment matters;

     j. represent Debtor in connection with any post-petition
financing or loans;

     k. represent Debtor in adversary proceedings and contested
matters;

     l. provide other legal services for Debtor.

The firm's attorneys will be paid at hourly rates as follows:

     Alex Hess, Of Counsel        $400
     Albert DeNapoli, Partner     $560
     Taz Islam, Associate         $295

Tarlow Breed received a retainer of $15,000 and the filing fee of
$1,717.

Alex Hess, Esq., at Tarlow Breed, disclosed in a court filing that
the firm is a "disinterested person" as that term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Alex R. Hess, Esq.
     Tarlow Breed Hart & Rodgers, P.C.
     101 Huntington Avenue
     Prudential Center, 5th Floor
     Boston, MA 02199
     Telephone: (610) 730-9472
     Facsimile: (617) 261-7673
     Email: ahess@tbhr-law.com

                        About Hopster's LLC

Hopster's LLC, a Wayland, Mass.-based brew pub and brewery, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Mass.
Case No. 20-11823) on Sept. 3, 2020.  At the time of the filing,
Debtor had estimated assets and liabilities of less than $50,000.
Alex R. Hess Law Group is Debtor's legal counsel.


HUDSON TECHNOLOGIES: Names Kathleen Houghton as Executive Officer
-----------------------------------------------------------------
Hudson Technologies, Inc., has appointed Kathleen L. Houghton as an
executive officer of the Company.  Ms. Houghton has served as
Hudson's vice president – sales and marketing since May 2019.
She joined the Company in November of 2014 as director of
mMarketing.

Ms. Houghton has more than 25 years of marketing experience within
industrial manufacturing companies.  Her previous roles include 16
years with Kidde-Fenwal/United Technologies, including Director of
Marketing Global Suppression.  Other prior positions include vice
president, marketing at C&M Corporation and vice president, Sales &
Marketing at Safety Hi-Tech USA.  Ms. Houghton holds an MBA from
Boston University as well as a Bachelor of Mechanical Engineering
(Hons) and a Bachelor of Commerce (Marketing) from Monash
University in Australia.

Brian F. Coleman, president and chief executive officer of Hudson
Technologies, commented, "During her time with Hudson, Kate has
played an integral role in the development and implementation of
the Company's sales and marketing strategies and initiatives.  We
believe she brings valuable experience and perspective to her
expanded role as a member of the executive management team, and we
look forward to her continued contributions to the growth and
success of our organization."

                     About Hudson Technologies

Headquartered in Pearl River, New York, Hudson Technologies, Inc.
-- http://www.hudsontech.com/-- is a refrigerant services company
providing innovative solutions to recurring problems within the
refrigeration industry.  The Company's products and services are
primarily used in commercial air conditioning, industrial
processing and refrigeration systems, and include refrigerant and
industrial gas sales, refrigerant management services consisting
primarily of reclamation of refrigerants and RefrigerantSide
Services performed at a customer's site, consisting of system
decontamination to remove moisture, oils and other contaminants.

Hudson Technologies reported a net loss of $25.94 million for the
year ended Dec. 31, 2019, compared to a net loss of $55.66 million
for the year ended Dec. 31, 2018.  As of June 30, 2020, the Company
had $187.23 million in total assets, $142.29 million in total
liabilities, and $44.94 million in total stockholders' equity.


HUDSON TECHNOLOGIES: Names Kenneth Gaglione VP - Operations
-----------------------------------------------------------
Hudson Technologies, Inc., has appointed Kenneth Gaglione to the
Company's newly created role of vice president - operations.  Mr.
Gaglione most recently served as global marketing director for
aftermarket refrigerants at Honeywell International, Fluorine
Products group.

Mr. Gaglione has nearly thirty years' experience in marketing and
sales in various industries within the public and private sectors,
both developing new markets and managing growth of mature
businesses.  At Honeywell, his primary focus was the refrigerant
sector where he was responsible for the profitable growth of the
global aftermarket business including product management, demand
planning, pricing strategy, process efficiency and new product
commercialization.  Before joining Honeywell, Mr. Gaglione attained
extensive experience marketing and developing advanced electronic
packaging materials with the Rohm and Haas Electronic Materials
division and as part of Ciba-Geigy's Photopolymers division.  Mr.
Gaglione received a B.S. in Chemistry from the State University of
New York and an MBA in Marketing from the University of California,
Irvine.

Brian F. Coleman, president and chief executive officer of Hudson
Technologies, commented, "We are pleased to welcome Ken to our
Company as an integral part of our management team.  Ken brings
over thirty years of experience in strategic planning, marketing,
and product management.  He joins Hudson at an exciting time in our
growth and we very much look forward to leveraging his deep
experience as we continue to grow our business."

                    About Hudson Technologies

Headquartered in Pearl River, New York, Hudson Technologies, Inc.
-- http://www.hudsontech.com/-- is a refrigerant services company
providing innovative solutions to recurring problems within the
refrigeration industry.  The Company's products and services are
primarily used in commercial air conditioning, industrial
processing and refrigeration systems, and include refrigerant and
industrial gas sales, refrigerant management services consisting
primarily of reclamation of refrigerants and RefrigerantSide
Services performed at a customer's site, consisting of system
decontamination to remove moisture, oils and other contaminants.

Hudson Technologies reported a net loss of $25.94 million for the
year ended Dec. 31, 2019, compared to a net loss of $55.66 million
for the year ended Dec. 31, 2018.  As of June 30, 2020, the Company
had $187.2 million in total assets, $142.3 million in total
liabilities, and $44.94 million in total stockholders' equity.


HY-POINT FAMILY: $65K Sale of Crestwood Property Approved
---------------------------------------------------------
Judge Alan C. Stout of the U.S. Bankruptcy Court for the Western
District of Kentucky authorized Hy-Point Family Limited
Partnership's private sale of the real property known as Lot 39,
Claymont Springs, Phase I, situated at 0603 Brookmont Court,
Crestwood, Oldham County, Kentucky, to Eric Norris and Rebecca
Tooley for $65,000.

The sale is free and clear of any liens.

The Debtor is approved to hold the proceeds from the sale of the
Residential Lot in escrow.

The terms and conditions of the Order will be immediately effective
and enforceable upon its entry.

                   About Hy-Point Family LP

Hy-Point Family Limited Partnership filed a Chapter 11 bankruptcy
petition (Bankr. W.D. Ky. Case No. 20-30489) on Feb. 12, 2020.

On May 18, 2020, the Court approved the Debtor's Disclosure
Statement .

Proposed counsel to the Debtor:

         James R. Irving
         Gina M. Young
         DENTONS BINGHAM GREENEBAUM LLP
         3500 PNC Tower
         101 South Fifth Street
         Louisville, Kentucky 40202
         Telephone: (502) 587-3606
         Facsimile: (502) 540-2215
         E-mail: james.irving@dentons.com
                 gina.young@dentons.com


HYLAND SOFTWARE: Moody's Alters Outlook on B2 CFR to Stable
-----------------------------------------------------------
Moody's Investors Service affirmed Hyland Software, Inc.'s B2
corporate family rating (CFR) and B2-PD probability of default
rating (PDR). Concurrently, Moody's affirmed the B1 ratings on the
company's upsized senior secured first lien bank credit facilities
and Caa1 rating on the second lien term loan. Net proceeds from the
proposed $663 million incremental first lien term loan upsizing,
along with balance sheet cash, will be used to fund Hyland's
acquisition of Alfresco Software (Alfresco), a content services
software provider with a focus in the government and financial
services end-markets.

The outlook change to stable from negative reflects Moody's
expectation of Hyland's continued organic growth through the
coronavirus pandemic and global recession, which will enable the
company to de-lever further following its 2019 dividend recap
transaction. The stable outlook also considers Hyland's highly
recurring, stable revenue base, increased scale, strong free cash
flow generation and Moody's expectations for at least mid-single
digit organic growth over the next 12-18 months.

Affirmations:

Issuer: Hyland Software, Inc.

Corporate Family Rating, Affirmed B2

Probability of Default Rating, Affirmed B2-PD

Senior Secured 1st Lien Bank Credit Facility, Affirmed B1 (LGD3)

Senior Secured 2nd Lien Bank Credit Facility, Affirmed Caa1 (LGD6)
from (LGD5)

Outlook Actions:

Issuer: Hyland Software, Inc.

Outlook, Changed to Stable from Negative

RATINGS RATIONALE

Hyland's B2 CFR reflects the company's high leverage, acquisition
appetite and aggressive financial strategy. The rating is supported
by Hyland's leading content services platform (CSP, formerly
referred to as enterprise content management) market positions and
well-regarded vertical market focused product offerings. Pro forma
for the new debt and acquisition, cash adjusted leverage was
approximately 8x as of the LTM period ended June 30, 2020. However,
when adjusting for run-rate cost savings, cash adjusted leverage
could be viewed as a more moderate 7.4x.

Moody's expects Hyland to reduce leverage to below 7x over the next
12-18 months driven by the attainment of cost synergies from the
Alfresco acquisition and continued organic growth in at least the
mid-single digit percent range. Hyland is expected to generate free
cash flow in excess of $100 million, or in the range of 5% of gross
debt. Under ownership of financial sponsors Thoma Bravo, Hyland
will likely maintain an aggressive financial strategy, as evidenced
by recent debt funded dividend distributions and 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. Given Hyland'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.

Hyland's liquidity is considered good based on an expected total
cash balance of $133 million at the close of the transaction,
expectations for strong free cash flow generation and an undrawn
revolving credit facility that has been upsized to $121 million
from $81 million. Moody's expects Hyland will have sufficient
headroom under the springing covenant on the revolver.

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

Hyland's ratings could be downgraded if the company's operating
performance deteriorates such that leverage is expected to be
sustained above 7.5x or if free cash flow to debt were below 5% on
other than a temporary basis.

Given Hyland's financial risk tolerance under sponsor ownership, a
ratings upgrade is not expected over the near term. However,
Hyland's ratings could be upgraded over time if the company
demonstrates a meaningful increase in profits and operating cash
flow and Moody's believes that the company will maintain leverage
below 5x.

Headquartered in Westlake, OH, Hyland Software, Inc. (Hyland)
provides content services platform (CSP) software that combines
document management, business process management and records
management solutions. Pro forma for the acquisition of Alfresco
Software, Hyland generated revenues of about $977 million in the
LTM period ended June 30, 2020.

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


IL MULINO: Bankruptcy Filing Part of a Chess Match
--------------------------------------------------
Peter Romeo of Restaurant Business Online reports that the upscale
Il Mulino restaurant chain has filed for Chapter 11 bankruptcy
protection for seven of its 16 branches in what the brand's
chairman describes as a chess match to keep the operation's
principal creditor from seizing control.

According to the report, the chairman and manager, Gerald Katzoff,
alleges in the bankruptcy filing that the lender, BSP Agency, which
he describes as a holding of the hedge-fund manager Franklin
Templeton, purposely held back capital that Il Mulino needed to
sustain operations that were undercut by the coronavirus pandemic.
The documents say that Il Mulino’s deal with BSP called for a
loan of $30 million, due June 2020, with $21 million provided
upfront and the remaining $9 million to be drawn by the chain as
needed.

"BSP did not allow Il Mulino access to the additional undrawn
amounts the company needed to grow  and, instead, dribbled out
additional amounts totaling $5 million in a manner that was not in
accordance with the intent of the loan agreement or the business
plans advanced by management," Katzoff asserts in the filing.
Without that infusion to sustain operations, he contends, the chain
was unable to generate the proceeds needed to repay the loan in
full.

Katzoff says he was encouraged by BSP to seek a forgivable loan
through the federal government's Paycheck Protection Program (PPP),
as well as to press insurers for business-interruption coverage. Il
Mulino succeeded in landing a $2.3 million loan through the PPP.

At that point, alleges Katzoff, BSP started involving itself in the
company's operations with an eye toward taking control. In his
view, the lender intended to use the PPP funds to run Il Mulino
after wresting control. He termed it "a 'debt' to 'equity'
conversion play that blocked management of the chain from righting
operations.

Seven Il Mulino branches "have commenced these chapter 11 cases in
order to curtail those efforts and to further explore various
restructuring alternatives," the company said in the July 28
filing. Six of the seven have remain in operation.

An online search for BSP Agency found no website or other source of
contact info available for the company. Franklin Templeton did not
respond by posting time for a request for comment or other input.

Most of the restaurants seeking protection from creditors are
located outside the high-end brand's home market of New York City,
where it has five stores. Specifically, the filing units operate in
Las Vegas, Miami Beach, Puerto Rico, Atlantic City (two locations)
and the suburban New York towns of Roslyn and East Hampton.

Excluded from the filings are the restaurants in Greenwich Village,
Tribeca, Soho, Gramercy and the Upper East Side areas of
Manhattan.

The original Il Mulino, on West 3rd Street in Greenwich Village,
opened in 1981 and quickly became a dining landmark often cited as
the best Italian restaurant in the city. All of the restaurants
feature authentic dishes from the Abruzzo area of Italy.

                        About Il Mulino

Il Mulino owns and operates Italian restaurants throughout the
United States.  

The upscale Il Mulino restaurant chain has filed for Chapter 11
bankruptcy protection for seven of its 16 branches to keep the
operation's principal creditor from seizing control.  According to
FSR, the 16-unit company filed on behalf of seven locations across
Miami, Puerto Rico, Las Vegas, Long Island, and Atlantic City.  The
locations not included in the filing are five New York City stores
-- the flagship in Greenwich Village and four locations in
Manhattan and two in Florida, one in Tennessee, and
another in the Poconos.

K.G. IM, LLC, and its affiliates, including IL Mulino USA, LLC,
sought Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No.
20-11723) on July 29, 2020.  The other debtors are IM LLC III,
IMNYLV, LLC, IM NY, Florida, LLC, IM NY, Puerto Rico, LLC, IMNY AC,
LLC, IM Products, LLC, IM Long Island Restaurant Group, LLC, IM
Long Island, LLC, IM Franchise, LLC, IM 60th Street Holdings, LLC,
IM Broadway, LLC, and IMNY Hamptons, LLC.

The Hon. Martin Glenn presides over the case.  

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

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


ISLAND CHAIN: Secured Creditors Will Be Paid in Full in Plan
------------------------------------------------------------
Island Chain LLC submitted a Plan and a Disclosure Statement.

The Debtor's assets consist generally real property located in 82
Ocean Harbor Lane, Las Vegas, Nevada 89148.

Class 1 Secured Claim of OMNI FAMILY LIMITED PARTNERSHIP against
Debtor's Investment Property located at 82 Ocean Harbor Lane, Las
Vegas, Nevada 89148. This class is impaired.  The amount due and
owing is in dispute and the Debtor intends to pay secured creditor,
100% within 90 days of the Court's determination of the monies due
and owing.  The claim will be paid off within 90 days of
determination of amount due and owing.

Class 2 Secured Claim of MARIOUS 2001 LLC against Debtor's
Investment Property located at 82 Ocean Harbor Lane, Las Vegas,
Nevada 89148.  This class is impaired.  Secured Creditor is owed
$21,000.  The claim will be paid off upon 90 days of the effective
date.

CLASS 3 Equity Interest Holder -- ISLAND CHAIN LLC -- will retain
under the Plan after payoff of the two Secured Creditors.

Payments and distributions under the Plan will be funded by the
refinance of the property.

A full-text copy of the Disclosure Statement dated August 10, 2020,
is available at https://tinyurl.com/y68jn5e5 from PacerMonitor.com
at no charge.

Attorney for the Debtor:

     MICHAEL J HARKER, ESQ.
     2901 El Camino Ave #200
     Las Vegas, NV 89102
     Tel: (702) 248-3000
     Fax: (702) 425-7290
     E-mail: mharker@harkerlawfirm.com

                      About Island Chain

Island Chain LLC's assets consist generally real property located
in 82 Ocean Harbor Lane, Las Vegas, Nevada 89148.  Island Chain
filed a Chapter 11 petition (Bankr. D. Nev. Case No. 20-12287) on
May 11, 2020.  Michael J. Harker, Esq., serves as counsel to the
Debtor.


ISRAEL BAPTIST: $15K Sale of Baltimore Properties to Row Approved
-----------------------------------------------------------------
Judge David E. Rice of the U.S. Bankruptcy Court for the District
of Maryland authorized Israel Baptist Church of Baltimore City's
private sale of the real properties known as 2024 and 2028 E.
Preston Street, Baltimore, Maryland to Row Homes, LLC, for $15,000,
subject to higher and better offers.

The sale of the Properties to the Purchaser, or, if necessary, a
substitute purchaser at or greater than the Purchase Offer is
authorized and approved.

The Debtor may transfer all of the right, title and interest in the
Properties.

A copy of the Contract is available at https://tinyurl.com/y4gs7cmn
from PacerMonitor.com free of charge.

           About Israel Baptist Church of Baltimore City

Israel Baptist Church of Baltimore City --
http://israelbaptist.org/-- is a tax-exempt religious
organization.  The Church was founded and organized in 1891.

Israel Baptist Church of Baltimore City filed a petition under
Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case No. 20-13857)
on March 26, 2020. In the petition signed by Ernest Ford, chair,
Board of Trustees, the Debtor estimated $1 million to $10 million
in both assets and liabilities. Alan M. Grochal, Esq., at Tydings &
Rosenberg LLP, represents the Debtor.



J. STEVEN LUDWIG: Unsecureds Will Get $40,000 in Joint Plan
-----------------------------------------------------------
J. Steven Ludwig and Southern Illinois Family Fun Center, Inc.
submit the following Amended Disclosure Statement.

Southern is a corporation organized and existing under the laws of
the State of Illinois. Southern operates a bowling alley and family
fun center located in Carterville, Illinois. The facility operates
32 bowling lanes and outdoor sand volleyball courts, in addition to
a bowling shop, arcade, café, and bar and lounge with gaming
machines. Southern employs approximately 20 full and part time
employees.

Steve owns and operates Southern. Steve also owns the real property
located at 10240 Samuel Road, Carterville, Illinois, which is used
by Southern. In addition, Steve owns real property in Williamson
and Marion Counties, Illinois, personal property, financial
accounts, and business-related property, including certain bowling
equipment which he leases to Southern In addition to Southern,
Steve is the sole owner of two entities: Ludwig Cottom Partnerships
and Luds Investments, Inc.

Class 1 and Class 2: Lender’s Allowed Secured Claims Against
Steve and Southern. The Lender’s proof of claim filed June 13,
2019 is in the amount of $1,321,719.27, which is the sum Lender
claims was due and owing on account of Peoples Note 1 and Peoples
Note 2 as of the commencement of the Debtors’ bankruptcy cases.
Under the Plan, Lender's allowed claim will be divided into Tranche
1, Tranche 2 and Tranche 3. Tranche 1 will be in the amount of
$800,000.00, with interest accruing on the unpaid principal at the
rate of 5% per annum. Tranche 1 shall be in the amount of
$700,000.00, Tranche 2 in the amount of $100,000.00, and Tranche 3
will be in an amount equal to the remaining balance of Lender’s
proof of claim. The Debtors will pay monthly interest only on
Tranche 1 for a period of 18 months following the Effective Date.
Commencing 18 months after the Effective Date and for a period of
18 months thereafter, the Debtors will make monthly interest and
principal payments under Tranche 1 on the basis of a 20 year
amortization period with interest accruing at 5% per annum.

Class 3: Allowed Secured Claim of the County of Williamson,
Illinois. Under the Plan, holders of Allowed Claims in Class 3
shall be repaid in equal monthly installments based on a five-year
amortization commencing on the Effective Date and continuing on the
same day of each month thereafter until paid in full, with interest
accruing on the unpaid principal balance at the rate of 5% per
annum.

Class 4: Allowed General Unsecured Claims against Steve. Under the
Plan, Allowed Claims in Class 4 shall be paid their respective
ratable portion of the aggregate sum of $15,000.00 payable by Steve
as follows: $15,000.00 in equal monthly installments of $300.00
beginning on the Effective Date and continuing on the same day of
each month thereafter.

Class 5: Allowed General Unsecured Claims against Southern (Other
Than Insider Claims). Under the Plan, Allowed Claims in Class 5
will be paid their respective ratable portion of the aggregate sum
of $25,000 payable by Southern as follows: $25,000 in equal monthly
installments of $1,000 beginning on the Effective Date and
continuing on the same day of each month thereafter.

Class 6: Allowed Insider Claims Against Southern. Allowed Claims in
Class 6 will receive no distributions on account of their claims.

The Debtors’ past and projected monthly revenues will be
sufficient to satisfy payments to creditors as contemplated in the
Plan.

A full-text copy of the Amended Disclosure Statement dated August
5, 2020, is available at https://tinyurl.com/y4nhkvzv from
PacerMonitor.com at no charge.

Counsel to the Debtors:

     Steven M. Wallace - 06198917
     Silver Lake Group, Ltd.
     6 Ginger Creek Village Drive
     Glen Carbon, Illinois 62034
     Tel: 618-692-5275
     E-mail: steve@silverlakelaw.com

           About Southern Illinois Family Fun Center

Southern Illinois Family Fun Center, Inc., owns and operates a
bowling alley in Carterville, Illinois with regular bowling,
duckpin bowling, arcade, snack bar, and a lounge.

Southern Illinois Family Fun Center, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ill. Case
No.19-40241) on March 28, 2019.  At the time of the filing, the
Debtor was estimated to have assets of less than $100,000 and
liabilities of between $1 million and $10 million.  The case is
assigned to Judge Laura K. Grandy.  Steven M. Wallace, Esq., at
Heplerbroom, LLC, is the Debtor's legal counsel.

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

John Steven Ludwig, the owner and operator of Southern, sought
Chapter 11 protection (Bankr. S.D. Ill. Case No. 19-30377) on March
28, 2019.  Steven M. Wallace, Esq., at HEPLERBROOM LLC, is the
Debtor's counsel.


J.C. PENNEY: Court Concerned With Slow Progress of Case
-------------------------------------------------------
Dallas News reports that lawyers for J.C. Penney were ordered by
the court to appear in a private meeting late Sept. 14, 2020 as the
case is moving too slowly.

"The Court is concerned that progress in the case has slowed," said
the order demanding the appearance at 6 p.m. of key lawyers in the
case: Joshua Sussberg of Kirkland & Ellis, the lead lawyer for
Penney, and Andrew Leblanc of Milbank and Philip Dublin of Akin
Gump Strauss Hauer & Feld, lawyers for the lenders.

U.S. Bankruptcy Court Judge David Jones, who has presided over the
case since Penney filed for Chapter 11 on May 15, won't be leading
the private meeting.  He may not even find out what happens.

U.S. Bankruptcy Judge Marvin Isgur will be conducting the hearing,
and he will not report results of the meeting to Jones without the
consent of the participating lawyers, according to the filing
entered into the docket by Jones.

J.C. Penney was scheduled to have a hearing Monday morning on the
auction of 142 store leases and a few of the stores it owns that
have been on the market for several weeks.  That hearing was
postponed.  J.C. Penney said Wednesday that it had a deal valued at
$1.75 billion with Simon Property Group and Brookfield Property
Group, which together are landlords to 160 Penney stores.

Judge Isgur recruited Judge Jones to become a bankruptcy judge with
him in Houston.  The two have created a stronger court operation
over the past decade that can handle the large, complex,
high-dollar cases.  For years, those big cases automatically went
to New York and Delaware.

A recent article in The Texas Lawbook quoted several Texas lawyers
who credited Isgur and Jones with reinvigorating the corporate
restructuring law practices in Texas, resulting in millions of
dollars of revenue. Recent bankruptcy filings, such as J.C. Penney,
Neiman Marcus, Chesapeake Energy and California Pizza Kitchen,
would have chosen other courts in the past.

It's not the first time a closed-door hearing has been called for
lack of progress. Jones called the lawyers in on Aug. 19 for a
private meeting. Penney still has about 70,000 employees, and
they're often mentioned by Jones and Penney's lead lawyer,
Sussberg, during the hearings as a reason for working harder in the
case.

                     About J.C. Penney Corp.

J.C. Penney Corporation, Inc., is an American retail company,
founded in 1902 by James Cash Penney and today engaged in marketing
apparel, home furnishings, jewelry, cosmetics, and cookware. The
company was called J.C. Penney Stores Company from 1913 to 1924,
when it was reincorporated as J.C. Penney Co.

On May 15, 2020, JCPenney announced that it has entered into a
restructuring support agreement with lenders holding 70% of
JCPenney's first lien debt. The RSA  contemplates agreed-upon terms
for a pre-arranged financial restructuring plan that is expected to
reduce several billion dollars of indebtedness. To implement the
Plan, the Company and its affiliates on May 15, 2020, filed
voluntary petitions for reorganization under Chapter 11 of the
U.S.

Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 20-20182).

Kirkland & Ellis LLP is serving as legal advisor, Lazard is serving
as financial advisor, and AlixPartners LLP is serving as
restructuring advisor to the Company. Prime Clerk is the claims
agent, maintaining the page http://cases.primeclerk.com/JCPenney  


The Official Committee of Unsecured Creditors appointed to the
Chapter 11 cases tapped Cooley LLP and Cole Schotz P.C. as
co-counsel and FTI Consulting, Inc. as financial advisor.


J.D. BEAVERS: Unsecureds Will Get $181K Plus Avoidance Proceeds
---------------------------------------------------------------
J.D. Beavers Co. LLC submitted a Second Amended Combined Plan of
Reorganization and Disclosure Statement.

Class VI Allowed General Unsecured Claims will be paid their pro
rata portion of monthly distributions from the fifth through the
60th month of the payment period.  The distributions will total
approximately $180,921.  Holders of Class VI claims will also
receive 50% of the net proceeds of avoidance actions (other than
avoidance actions challenging Security Interests and Liens) after
legal fees and costs and other expenses associated with the
prosecution of such actions are deducted therefrom.

Class VIII Claims of Interests of Debtor held by Mr. Beavers, the
sole Class VIII Interest Holder, will be treated in one of two
alternative methods.  If Class VI votes to accept the Plan, the
Class VIII Interest Holder will contribute new value in the amount
of $60,000 to the Debtor in exchange for receiving the equity
Interests in the Reorganized Debtor.  In this circumstance, this
Class will not be Impaired.

If Class VI votes to reject the Plan and the Court determines that
as a result of such rejection the Plan but for this paragraph does
not comply with the absolute priority rule, the Interests of Debtor
will be cancelled and the Interests of the Reorganized Debtor will
be sold at the Equity Auction set forth in Section 4.6.  The
proceeds of the Equity Auction will be paid Pro Rata first on
account of Administrative Claims, next to Priority Claims, and
lastly pursuant to the discretion of the Purchaser.  The successful
Purchaser and any individual that owns or controls the Purchaser
must apply all revenues of the Reorganized Debtor to satisfy all of
the obligations of the Reorganized Debtor as and when set forth in
this Plan (including the payment of all operating expenses
identified in the projections attached as Exhibit D, with payment
of such operating expenses as may be modified by actual
operations), and the Purchaser and its Owner shall take no draws or
equity distributions until all obligations under this Plan have
been fulfilled by Reorganized Debtor. In this circumstance, this
Class will be Impaired.

Equity Auction.

If Class VI votes to reject the Plan, the equity Interests in the
Reorganized Debtor shall then be sold to the highest bidder at the
Equity Auction.

Only qualified bidders may bid in the Equity Auction.  To qualify
for bidding, any person wanting to bid must first show its
knowledge and experience in Debtor's industry and the financial
ability to meet all requirements of the Reorganized Debtor under
this Plan. The Class VIII Interest Holder is automatically a
qualified bidder.  The Purchaser and its Owners will be bound by
this Plan to use all revenues of Debtor to make all payments
required under this Plan and to perform all other obligations of
the Reorganized Debtor before taking any draw or equity
distribution. If there are no bids at the Equity Auction, the new
Interests in the Reorganized Debtor will be granted as set forth in
Sec. 3.8.1.

Within 10 business days after the Debtor learns that Class VI voted
to reject the Plan, Debtor shall hire financial consultants to
market the equity Interests in Reorganized Debtor, subject to Court
authorization.

The Debtor's financial consultants will then have 30 business days
after being hired and receiving Court authorization to market the
equity Interests in Reorganized Debtor ("Marketing Period").  If
the Debtor's financial consultants in their discretion determine
more time is necessary to market the equity Interests in
Reorganized Debtor, then the Debtor will apply to the Court for
additional time (with any additional time also considered the
Marketing Period).

The Debtor will schedule an auction sale of the equity interests in
Reorganized Debtor (the "Equity Auction") at 9:00 a.m. no earlier
than five business days following the Marketing Period.  The equity
auction will be held at the office of Debtor's counsel.

All bidders must agree to comply with all the terms and provisions
of this Plan, including (but not limited to) the provisions of Sec.
3.8 and this section.

The Equity Auction will be conducted by the Debtor's counsel in a
manner consistent with this Plan and reasonably calculated, in the
Debtor's reasonable discretion, to obtain the highest and best sale
price.  The opening bid at the Equity Auction will be the Class
VIII Interest Holder's bid of $60,000, which is currently escrowed
with Debtor's counsel.  The first overbid must be for a sum no less
than $70,000, which, to qualify and be considered in the Equity
Auction, also must be wired (i.e., no checks) and escrowed with
Debtor's counsel no later than five Business Days prior to the
Equity Auction ("First Overbid Sum").  All prospective bidders must
wire and escrow this First Overbid Sum in the same manner to also
qualify and be considered in the Equity Auction.  To address the
problem of overbidders who lack the ability to immediately pay the
winning bid (in the event they are the high bidder), all
overbidders must also provide to Debtor's counsel written proof of
said ability, in the form of bank statements showing the previous
90 days bank balances, letters from bank officers attesting to
balances or similar financial information.  The Debtor's counsel
shall keep all such financial information confidential.
Overbidders will include the Class VIII Interest Holder.  The
failure to provide such information timely to Debtor's counsel
shall, in the reasonable discretion of Debtor’s counsel,
disqualify such overbidder from being qualified to bid.  Subsequent
overbids shall be in increments of no less than $2,500.  The
winning bidder must wire the full amount of the winning bid to the
Debtor's counsel within twenty-four business hours of submitting
the winning bid.  If the winning bidder fails to timely pay the
amount of the winning bid in this manner, the winning bidder shall
forfeit 50% of its First Overbid Sum to Debtor, and the next
highest bidder will have two full Business Days after notice to pay
the amount of its highest bid at the Equity Auction and to become
the successful bidder.  Any party interested in attending the
Equity Auction may obtain additional details regarding the time,
place, and process of the Equity Auction by contacting Debtor's
counsel.  Any party interested in learning about the business,
viewing information about the business and/or a site visit may
obtain additional details by contacting Debtor’s financial
consultants.  The Debtor's financial consultants will market the
auction, and its attorneys will handle all other auction details.

To be clear, the Purchaser in the Equity Auction is purchasing the
equity Interests in Reorganized Debtor, and obligating itself to
also pay any fees, costs, and taxes associated with said purchase.
The Purchaser is not purchasing or otherwise acquiring anything
other than the equity Interests in the Reorganized Debtor.

The Reorganized Debtor will pay all proceeds of the Equity Auction
as set forth in section 3.8.2.

Injunctions.

The Confirmation Order (or as amended) shall act as a temporary
injunction restraining any creditor, party-in-interest or any third
party from pursuing any officer, director, shareholder, managing
person, guarantor, or co-borrower of the Debtor for the collection
of all or any portion of their Allowed Claims during the Plan term.
This will include collection against Mr. Beavers (only if Mr.
Beavers retains his equity in Reorganized Debtor), Properties, and
KT.  Said collection action includes, but is not limited to, IDEA
247, Inc.'s current suit against Mr. Beavers in the Circuit Court
for the 11th Judicial Circuit in Miami-Dade County, Florida;
National Funding, Inc.'s current suit against Mr. Beavers in the
Superior Court of the State of California for the County of Orange;
Independence Bank's threatened suit against Mr. Beavers; and First
Home Bank's apparently pending suit against Mr. Beavers.

"Property Lease 10-22-2016" (Exhibit H).  The "Property Lease
10-22-2016" disclosed by ReadyCap on July 30, 2020 purports that
Debtor is leasing its real property from Properties through
November 2026.  (As indicated in the Disclosure Statement, it was
one of a number of documents prepared and signed for a loan with
ReadyCap. Mr. Beavers had not remembered the one-paragraph document
prior to its disclosure by ReadyCap.) As the terms of the
“Property Lease 10-22-2016” are favorable to Debtor, Debtor and
Reorganized Debtor shall assume it on the Effective Date. Debtor
and Reorganized Debtor nevertheless shall reserve the right to
challenge the document’s enforceability, in the event issues
arise which cause the Debtor or Reorganized Debtor to question its
validity.

THE DEBTOR

The Debtor operates the recycling business on three parcels of land
owned by an affiliate, J.D. Beavers Properties LLC
(“Properties”), and located in a rural area in Brighton
Township. A “Property Lease 10-22-2016” (Exhibit H) disclosed
by ReadyCap on July 30, 2020 purports that Debtor is leasing said
parcels from Properties through November 2026. (It was one of a
number of documents prepared and signed for a loan with ReadyCap.
Mr. Beavers had not remembered the one-paragraph document prior to
its disclosure by ReadyCap. Its enforceability is uncertain. Debtor
and Reorganized Debtor shall reserve the right to challenge such,
in the event issues arise which cause the Debtor or Reorganized
Debtor to question its validity.)

CASH COLLATERAL AND ADEQUATE PROTECTION ORDER

In light of the COVID-19 pandemic and the State of Michigan’s
action shutting down access to recycling yards to members of the
public who are engaged in collecting scrap metals and selling scrap
metals to recycling yards, the Debtor has applied for and received
a Payroll Protection Plan Lloan (“PPP Loan”) from the Small
Business Administration (“SBA”). The PPP Loan basically
functions as an emergency grant to businesses like Debtor to the
extent its proceeds are used to pay employees, utilities, and rent
over its initial eight weeks. Any funds not used for this purpose
accrue 1% interest and must be repaid within two years. The Court
subsequently authorized Debtor’s PPP Loan (Docket No. 113).

Also in light of the pandemic and government’s response to it,
the Debtor sought and received an Economic Injury Disaster Loan
(“EIDL Loan”) from the SBA. The EIDL Loan pends Court
authorization, which the Debtor is currently seeking. The Debtor
intends to use the loan to help it recover from the Covid-19
pandemic and its impact on the Debtor’s business. The Debtor will
use the monies for working capital including, but not limited to,
upgrading its environmental safeguards and purchasing a new trailer
to haul trash. The EIDL Loan proceeds will greatly assist the
Debtor by freeing up monies, by allowing the Debtor to expand its
business (by acquiring another trailer for trash), and by
satisfying state environmental obligations.

POTENTIAL CLAIMS AND CAUSES OF ACTION INCLUDING ANY CLAIMS AGAINST
INSIDERS; AVOIDANCE ACTIONS; LIKELY RECOVERIES IF ANY AND COST TO
PURSUE

The Debtor has examined its books and records with respect to
transfers that could possibly qualify as preferential under § 547
of the Bankruptcy Code. In the 90-day period prepetition, the
Debtor made regular payments to various creditors including its
vendors, employees and to lenders. See Exhibit G. The payments to
vendors were typically payments made on time and pursuant to
contractual obligations. Payments to employees were for payroll and
were generally made timely. Payments to lenders could be said to
have been made on account of a past due debt, a loan made to the
Debtor. However, the amounts of money that the Debtor paid in the
90-day period under § 547 were small, in all instances under
$20,000, and so the cost of suit for such smaller amounts of money
do not seem warranted. In Exhibit G, the Debtor reflects total
potentially preferential payments to third party creditors at
approximately $75,000 spread out over eight to ten creditors.

A full-text copy of the Second Amended Combined Plan of
Reorganization and Disclosure Statement dated August 5, 2020, is
available at https://tinyurl.com/y5uk2doz from PacerMonitor.com at
no charge.

Lead Attorneys for the Debtor:

     STEVEN R. FOX
     THE FOX LAW CORPORATION
     17835 Ventura Blvd., Suite 306
     Encino, CA 91316
     Tel: (818) 774-3545
     E-mail: SRFox@FoxLaw.com

          - and -

Local Attorneys for the Debtor:

     JEFFERY J. SATTLER (P72733)
     SCHAFER AND WEINER, PLLC
     40950 Woodward Ave., Ste. 100
     Bloomfield Hills, MI 48304
     Tel: (248) 540-3340
     E=mail: jsattler@schaferandweiner.com

                   About Debtor J.D. Beavers

J.D. Beavers Co. LLC is a recycling company in Brighton, Michigan
that converts scrap metal into reusable raw materials for the metal
making industry.  The company buys aluminum, carbide, coated wire,
copper, brass & red metals, gold & silver, lead acid battery, niton
XL3t, steel, stainless steel, and tool steel.

The Company filed a Chapter 11 petition (Bankr. E.D. Mich. Case No.
19-32748) on Nov. 20, 2019 in Flint, Michigan.  In the petition
signed by John D. Beavers, president, the Debtor was listed with
total assets at $950,945 and total liabilities at $2,495,614. Judge
Joel D. Applebaum administers the case.  Schafer and Weiner, PLLC,
and The Fox Law Corporation, Inc., serve as counsel to the Debtor.


JACKIE LLC: Court Conditionally Approves Disclosure Statement
-------------------------------------------------------------
Judge Richard D. Taylor has ordered that the Amended Small Business
Combined Plan and Disclosure Statement filed by Jackie, LLC is
conditionally approved and deemed timely.

Oct. 8, 2020 at 9:00 a.m. at the U.S. Bankruptcy Courthouse, 300 W.
Second Street, Little Rock, Arkansas 72201, is fixed for the date,
time and location of the hearing on final approval of the Amended
Small Business Combined Plan and Disclosure Statement (if a written
objection has been timely filed), and for the hearing on
confirmation of the Plan.

Sept. 30, 2020, is fixed as the last day for filing and serving
written objections to the Small Business Combined Plan and
Disclosure Statement, and/or confirmation of the Plan.

Sept. 30, 2020, is fixed as the last day for filing written
acceptances or rejections of the Debtor's Plan.  Such acceptance or
rejection will be by the Ballot and must be received by the
attorney for the Debtor on or before Sept. 30, 2020 in order to be
counted.

Within seven days after the entry of the Order, the Amended Small
Business Combined Plan and Disclosure Statement, and a Ballot
conforming to Official Form 14 must be mailed to creditors.

The Debtor is granted an extension Oct. 31, 2020, within which to
secure the confirmation of the Plan.

Attorney for the Debtor:

     Kevin P. Keech, ABN 1998-147
     KEECH LAW FIRM, P.A.
     2011 South Broadway
     Little Rock, AR 72206
     Tel: 501-221-3200
     E-mail: kkeech@keechlawfirm.com

                        About Jackie, LLC
    
Jackie, LLC, filed a Chapter 11 bankruptcy petition (Bankr. E.D.
Ark. Case No. 19-13670) on July 16, 2019, estimating under $1
million in both assets and liabilities.  Keech Law Firm, PA, led by
founding partner Kevin P. Keech, is the Debtor's counsel.


JENAMAC LLC: Hires Kirton McConkie as Special Counsel
-----------------------------------------------------
Jenamac, LLC, seeks authority from the U.S. Bankruptcy Court for
the District of Utah to employ Kirton McConkie, as special
litigation counsel to the Debtor.

Jenamac, LLC requires Kirton McConkie to pursue and prosecute
claims belonging to the Debtor against secured creditor Incancion
Bueno, LLP.

Kirton McConkie will be paid at these hourly rates:

     Christian Collins       $360
     Jeremy C. Sink          $335
     Michael Johnson         $320

Kirton McConkie received a post-petition retainer from Jesse Boone
through an entity known as J&J Productions in the amount of
$10,000.

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

Jeremy C. Sink, partner of Kirton McConkie, 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.

Kirton McConkie can be reached at:

     Jeremy C. Sink
     KIRTON MCCONKIE
     50 East South Temple, Suite 400
     Salt Lake City, UT 84111
     Tel: (801) 328-3600
     Fax: (801) 321-4893

                       About Jenamac LLC

Jenamac, LLC, sought Chapter 11 protection (Bankr. D. Utah Case No.
20-21148) on Feb. 27, 2020.  At the time of the filing, Debtor
disclosed assets of between $500,001 and $1 million and liabilities
of the same range.  Judge Kevin R. Anderson oversees the case.  Ted
F. Stokes, Esq., at Stokes Law PLLC, is the Debtor's legal counsel.


JEP REALTY: Unsecureds to Be Paid in Full in Plan
-------------------------------------------------
JEP REALTY, LLC, filed a Second Amended Plan of Reorganization and
a Second Amended Disclosure Statement on August 5, 2020.

Secured creditor Farm Credit will receive a monthly payment on
post-confirmation in the amount of $2,571, having an adequate
protection of $1,563 and bearing an interest rate of 5.4%.

Secured creditor Century Bank has an adequate protection of
$1,961.

The total monthly payment on Post-Confirmation of secured creditors
is $10,129 and having an adequate Protection of $3,523.

Payments to cure missed Adequate Protection Payments in 2018
through 2019 to Secured Creditors will be for the first 16 months
after the Effective Date for total monthly payments to all Secured
Creditors equaling $13,653 and any missed 2020 Adequate Protection
Payments during the COVID-19 months shall be paid in full on the
Effective Date.

The monthly plan payment of $1,050 for 60 months equals $63,000
plus the sale or refinance of the 322 W. Third Street Property to
pay off Epiphany's $9,879, which is projected to be sufficient to
pay in ful $72,304 for all Unclassified Claims, all Secured Tax and
Mechanic Lien Claims, all Unsecured Priority Claims and all
Unsecured Non-Priority Creditors.

The Debtor shall pay to the Disbursing Agent the amount of the Plan
Payment of $1,050 per month for a total of 60 consecutive months,
subject to the exercise of any grace periods, for distribution, as
follows: after payment in full of Class 6 Unsecured Non-Priority
Claims, then to Class 7 Subordinated Claims to the maximum extent
provided during the Term of 60 months, which consists of claims, if
any, of insiders, being John Pappas as the sole member/owner of the
Debtor. John Pappas has the right to waive any distribution to
himself for claims against the Debtor, if any, as he determines in
his best personal tax advantage.

The Debtor will make all Plan Payments, and John Pappas has
personally guaranteed all such payments .

A full-text copy of the Second Amended Disclosure Statement dated
August 5, 2020, is available at https://tinyurl.com/y6kejjt5 from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     MATTHEW B. BUNCH
     BUNCH & BROCK, PSC
     271 West Short Street, Suite 805
     Lexington, Kentucky 40507
     Tel: (859) 254-5522
     E-mail: matt@bunchlaw.com

                      About JEP Realty

JEP Realty, LLC, is a privately held real estate agency in
Lexington, Kentucky.  JEP Realty filed a voluntary petition for
relief with the Court under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. E.D. Ky Case No. 18-51712) on Sept. 20, 2018.  In the
petition signed by John E. Pappas, member, the Debtor was estimated
to have $1 million to $10 million in assets and liabilities.  Judge
Tracey N. Wise oversees the case.  Jamie L. Harris, Esq., at
DelCotto Law Group PLLC, is the Debtor's counsel.


K&W CAFETERIAS: Fox Rothschild Represents Allred, DGV
-----------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of Fox Rothschild LLP provided notice that it is
representing the following creditors in the Chapter 11 cases of K&W
Cafeterias, Inc.:

Allred Investment Company, LLC
1391 Plaza West Road
Winston-Salem, NC 27103

Allred is a counterparty to the Debtor with respect to certain
unexpired leases of real property leased to the Debtor in
Winston-Salem, NC, Roanoke, VA, Myrtle Beach, SC, and Cherry Grove,
SC. In addition, Allred is a creditor of the debtor. Certain
property of Allred serves as collateral for loans made by Truist
Bank to the Debtor. Allred is not a shareholder of the Debtor,
although one or more members of Allred are shareholders of the
Debtor.

DGV, LLC
1391 Plaza West Road
Winston-Salem, NC 27103

DGV is a counterparty to the Debtor with respect to certain
unexpired leases of real property leased to the Debtor in
Winston-Salem, NC, Rocky Mount, NC, and Greenville, SC. Certain
property of DGV serves as collateral for loans made by Truist Bank
to the Debtor. DGV is not a shareholder of the Debtor, although one
or more members of DGV are shareholders of the Debtor.

Counsel for Allred Investment Company, LLC and DGV, LLC can be
reached at:

          FOX ROTHSCHILD LLP
          Brian R. Anderson, Esq.
          FOX ROTHSCHILD LLP
          230 N. Elm Street, Suite 1200
          Greensboro, NC 27401
          Tel: (336) 378-5205
          Fax: (336) 378-5400
          Email: BRAnderson@foxrothschild.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/33NlSpr

                     About K&W Cafeterias

K&W Cafeterias, Inc., based in Winston Salem, NC, filed a Chapter
11 petition (Bankr. M.D.N.C. Case No. 20-50674) on September 2,
2020. The Hon. Benjamin A. Kahn presides over the case.  In the
petition signed by Dax C. Allred, president, the Debtor disclosed
$30,085,274 in assets and $22,189,229 in liabilities.

NORTHEN BLUE, LLP, is the Debtor's counsel.  BELL DAVIS & PITT,
P.A., is special corporate counsel.  CONSTANGY BROOKS SMITH &
PROPHETE, LLP, is the special employment counsel.  DHG CORPORATE
FINANCE, LLC, is the financial advisor.


K&W CAFETERIAS: Hires Bell Davis as Special Counsel
---------------------------------------------------
K&W Cafeterias, Inc., seeks authority from the U.S. Bankruptcy
Court for the Middle District of North Carolina to employ Bell
Davis & Pitt, P.A., as special counsel to the Debtor.

K&W Cafeterias requires Bell Davis to provide legal services on
matters involving real estate, general corporate law, regulatory
issues, and transactional aspects of any sales of the Debtor's
assets.

Bell Davis will be paid at the hourly rate of $325.

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

Galen G. Craun, partner of Bell Davis & Pitt, 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 its estates.

Bell Davis can be reached at:

     Galen G. Craun, Esq.
     BELL DAVIS & PITT, P.A.
     100 N Cherry St., Suite 600
     Winston-Salem, NC 27101
     Tel: (336) 714-4127

                   About K&W Cafeterias

K&W Cafeterias, Inc., based in Winston Salem, NC, filed a Chapter
11 petition (Bankr. M.D.N.C. Case No. 20-50674) on September 2,
2020. The Hon. Benjamin A. Kahn presides over the case.  In the
petition signed by Dax C. Allred, president, the Debtor disclosed
$30,085,274 in assets and $22,189,229 in liabilities.

NORTHEN BLUE, LLP, is the Debtor's counsel.  BELL DAVIS & PITT,
P.A., is special corporate counsel.  CONSTANGY BROOKS SMITH &
PROPHETE, LLP, is the special employment counsel.  DHG CORPORATE
FINANCE, LLC, is the financial advisor.


K&W CAFETERIAS: Hires Constangy Brooks as Special Counsel
---------------------------------------------------------
K&W Cafeterias, Inc., seeks authority from the U.S. Bankruptcy
Court for the Middle District of North Carolina to employ Constangy
Brooks Smith & Prophete LLP, as special counsel to the Debtor.

K&W Cafeterias requires Constangy Brooks to provide legal services
on matters involving labor and employment law and related
regulatory issues.

Constangy Brooks will be paid at the hourly rate of $485.

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

Kenneth P. Carlson, Jr., a partner of Constangy Brooks Smith &
Prophete, 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.

Constangy Brooks can be reached at:

     Kenneth P. Carlson, Jr., Esq.
     CONSTANGY BROOKS SMITH & PROPHETE LLP
     100 N. Cherry Street, Suite 300
     Winston-Salem, NC 27101-4016
     Tel: (336) 721-1001
     Fax: (336) 748-9112

                     About K&W Cafeterias

K&W Cafeterias, Inc., based in Winston Salem, NC, filed a Chapter
11 petition (Bankr. M.D.N.C. Case No. 20-50674) on September 2,
2020. The Hon. Benjamin A. Kahn presides over the case.  In the
petition signed by Dax C. Allred, president, the Debtor disclosed
$30,085,274 in assets and $22,189,229 in liabilities.

NORTHEN BLUE, LLP, is the Debtor's counsel.  BELL DAVIS & PITT,
P.A., is special corporate counsel.  CONSTANGY BROOKS SMITH &
PROPHETE, LLP, is the special employment counsel.  DHG CORPORATE
FINANCE, LLC, is the financial advisor.




K&W CAFETERIAS: Hires Northen Blue as Bankruptcy Counsel
--------------------------------------------------------
K&W Cafeterias, Inc., seeks authority from the U.S. Bankruptcy
Court for the Middle District of North Carolina to employ Northen
Blue, LLP, as bankruptcy counsel to the Debtor.

K&W Cafeterias requires Northen Blue to

Northen Blue will be paid at these hourly rates:

   a. give the Debtor legal advice with respect to its duties and
      powers;

   b. assist the Debtor in the operation of its business,
      including an evaluation of the desirability of the
      continuance of such business, the ability and means by
      which some or all of the assets could be refinanced or
      liquidated to generate cash for the payment of such
      claims as may be allowed in this proceeding, and any other
      matter relevant to the case or to the formulation of a
      plan;

   c. assist the Debtor in the preparation and filing of all
      necessary schedules, statement of financial affairs,
      reports, a disclosure statement, and a plan;

   d. assist and advise the Debtor in the examination and
      analysis of the conduct of the Debtor's affairs and the
      causes of insolvency;

   e. assist and advise the Debtor with regard to communications
      to the general creditor body regarding any matters of
      general interest and any proposed plan of reorganization;

   f. prepare, review or analyze all applications, orders,
      statements of operations, and schedules filed with the
      Court by the Debtor or other third parties, give advice to
      the Debtor as to their propriety, and after approval by the
      Debtor, consent to Orders; and

   g. perform such other legal services as may be required and in
      the interest of the Debtor, including but not limited to
      the commencement and pursuit of such adversary proceedings
      as may be authorized, and the defense of pending or future
      proceedings brought against the Debtor or affecting
      property of the estate.

Northen Blue will be paid at these hourly rates:

     Attorneys               $375 to $620
     Paralegals                 $440

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

John A. Northen, partner of Northen Blue, LLP, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Northen Blue can be reached at:

     John A. Northen, Esq.
     NORTHEN BLUE, LLP
     PO Box 2208
     Chapel Hill, NC 27515
     Tel: (919) 968-4441
     E-mail: jan@nbfirm.com

                     About K&W Cafeterias

K&W Cafeterias, Inc., based in Winston Salem, NC, filed a Chapter
11 petition (Bankr. M.D.N.C. Case No. 20-50674) on September 2,
2020. The Hon. Benjamin A. Kahn presides over the case.  In the
petition signed by Dax C. Allred, president, the Debtor disclosed
$30,085,274 in assets and $22,189,229 in liabilities.

NORTHEN BLUE, LLP, is the Debtor's counsel.  BELL DAVIS & PITT,
P.A., is special corporate counsel.  CONSTANGY BROOKS SMITH &
PROPHETE, LLP, is the special employment counsel.  DHG CORPORATE
FINANCE, LLC, is the financial advisor.


K' CAFE CORP: Court Approves Disclosure Statement
-------------------------------------------------
Judge Robert E. Grossman has ordered that the K' Cafe Corp. d/b/a
Yukka Latin Bistro's Third Amended Disclosure Statement is
approved.

On Sept. 29, 2020 at 10:00 a.m. or as soon thereafter as counsel
can be heard, a hearing will be held before the Honorable Robert
Grossman, United States Bankruptcy Judge, in the United States
Bankruptcy Court for the Southern District of New York, to consider
confirmation of the Second Amended Plan.

Any objection to confirmation of the Plan must be filed and served
no later than 5:00 p.m., Eastern Standard Time, on Sept. 22, 2020.

Acceptances or rejections of the Plan must be delivered to counsel
for the Debtor, Michael S. Kopelman, on the form of Ballot attached
hereto as Exhibit A, at 90 Main Street, Suite 205, Hackensack, NJ
07601, so as to be received on or before Sept. 18, 2020 at 5:00
p.m., Eastern Standard Time.

                      About K'Cafe Corp.

K' Cafe Corp., d/b/a Yukka Latin Bistro, filed a Chapter 11
bankruptcy petition (Bankr. S.D.N.Y. Case No. 19-12597) on Aug. 11,
2019, disclosing under $1 million in both assets and liabilities.
The Debtor is represented by Michael S. Kopelman, Esq., at Kopelman
& Kopelman LLP.


K.G. IM LLC: Taps Craig M. Boucher of Mackinac Partners as CRO
--------------------------------------------------------------
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 Mackinac Partners, LLC and affirm designation of Craig M.
Boucher as chief restructuring officer.

Mackinac will provide the Debtors with restructuring and crisis
management services.

The CRO Appointment Order provides that Mr. Boucher shall be the
sole representative of all of the Debtors' estates and shall be
exclusively vested with all of the powers and duties to operate the
Debtors' businesses.

Mackinac's hourly rates are:

     Senior Managing Directors   $650 – $800
     Managing Directors          $550 – $700
     Directors                   $400 – $550
     Associates and Analysts     $250 – $400

Mackinac shall earn a completion fee of $250,000 upon the approval
by the Court of a confirmed plan of reorganization or liquidation.


Mackinac received $150,000 in retainer payments from the Debtors
for services to be provided. Mackinac currently holds $120,901.69
in unapplied advance payments from the Debtors.

Mr. Boucher, a senior managing director at Mackinac, assured the
court that the firm is a "disinterested person" within the meaning
of Bankruptcy Code section 101(14) and holds no interest materially
adverse to the Debtor, its creditors and shareholders for the
matters for which Mackinac is to be employed.

The firm can be reached through:

     Craig M. Boucher
     Mackinac Partners, LLC
     74 W Long Lake Road, Suite 205
     Bloomfield Hills, MI 48304
     Phone: (248) 258-6900

                     About K.G. IM, LLC

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

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

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



KAREN ALLSUP: 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 Karen Allsup, M.D., P.A.
  
                About Karen Allsup, M.D. P.A.

Karen Allsup, M.D., P.A. filed its voluntary petition under Chapter
11 of the Bankruptcy Court (Bankr. W.D. Texas Case No. 20-51407) on
Aug. 6, 2020, listing under $1 million in both assets and
liabilities.  Judge Craig A. Gargotta oversees the case.  The Law
Offices of Dean W. Greer serves as Debtor's legal counsel.


KAYA HOLDINGS: Launches $4 Million Rule 506(c) Offering
-------------------------------------------------------
Kaya Holdings, Inc., is seeking to raise up to $4 million through
an offering to be conducted pursuant to Rule 506(c) of Regulation D
promulgated under the Securities Act.

Information regarding the Offering is available by accessing
https://invest.kayaholdings.com the interactive investor portal
that the Company has commissioned so that potential investors may
gain access to the Private Placement Memorandum and all relevant
documents, or by emailing info@kayaholdings.com

The Company is offering, through a Confidential Private Placement
Memorandum, a maximum of 160 Units at an offering price of
$25,000.00 per Unit.  The minimum investment is $12,500.

Each Unit consists of:

     (a) 1,000,000 shares of the Company's common stock;

     (b) 1,000,000 one-year Class A warrants, each entitling the
         holder to purchase one additional KAYS Share, at an
         exercise price of $0.075 per KAYS Share;

     (c) 1,000,000 two-year Class B warrants, each entitling the
         holder to purchase one additional KAYS Share, at an
         exercise price of $0.125 per KAYS Share; and

     (d) 100,000 shares of Kaya Brands International, Inc. "KBI
         Shares" Kaya Brands International, Inc. is a newly-
         incorporated subsidiary of KAYS through which the
         Company intends to launch its Kaya Farms Greece and Kaya
         Farms Israel operations.

Each Class A Warrant entitles the holder to purchase one KAYS Share
at an exercise price of $0.075 per KAYS Share for a period of one
year from the date the Offering is closed but are callable on 30
days' notice by the Company any time after the Offering is closed
if the average closing stock price of the preceding 30 days exceeds
$0.075, or the current exercise price, which may be reduced at the
election of the Company.

Each Class B Warrant entitles the holder to purchase one KAYS Share
at an exercise price of $0.125 per KAYS Share for a period of two
years from the date the final closing of the Offering is closed but
are callable on 30 days' notice by the Company after nine months if
the average closing stock price of the preceding 30 days exceeds
$0.125 or the current exercise price, which may be reduced at the
election of the Company.

"The funds from this offering will allow us to advance Kaya Farms
Greece and Kaya Farms Israel," said Craig Frank, KAYS Chairman and
CEO.  "These two facilities, as currently envisioned are configured
to produce approximately 600,000 pounds of GMP certified, medical
grade cannabis annually for potential export to the European Union
and elsewhere."

                           About Kaya

Kaya Holdings, Inc. -- http://www.kayaholdings.com/-- is a
vertically integrated legal marijuana enterprise that produces,
distributes, and/or sells a full range of premium cannabis products
including flower, oils, vape cartridges and cannabis infused
confections, baked goods and beverages through a fully integrated
group of subsidiaries and companies supporting highly distinctive
brands.

As of June 30, 2020, the Company had $2.67 million in total assets,
$18.28 million in total liabilities, and a total stockholders'
deficit of $15.61 million.

M&K CPAS, PLLC, in Houston, TX, the Company's auditor since 2018,
issued a "going concern" qualification in its report dated May 13,
2020, citing that the Company has suffered net losses from
operations and has a net capital deficiency, which raises
substantial doubt about its ability to continue as a going concern.


KENNAMETAL INC: Egan-Jones Lowers Senior Unsecured Ratings to BB+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Kennametal Incorporated to BB+ from BBB-.

Headquartered in Latrobe, Pennsylvania, Kennametal Incorporated
manufactures, purchases, and distributes tools, tooling systems,
and solutions to the metalworking, mining, oil, and energy
industries.



KHAN REAL ESTATE: Hires Deschenes & Associates as Attorney
----------------------------------------------------------
Khan Real Estate LLC, seeks authority from the U.S. Bankruptcy
Court for the District of Montana to employ Deschenes & Associates
Law Offices, as attorney to the Debtor.

Khan Real Estate requires Deschenes & Associates to:

   -- give the Debtor legal advice with respect to its powers and
      duties as Debtor-in-Possession in the continued operation
      of its business and management; and

   -- perform all legal services which may be necessary in
      connection with the Chapter 11 case.

Deschenes & Associates will be paid at these hourly rates:

     Attorneys               $345
     Paralegals          $135 to $110

Deschenes & Associates will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Gary S. Deschenes, partner of Deschenes & Associates Law Offices,
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.

Deschenes & Associates can be reached at:

     Gary S. Deschenes, Esq.
     DESCHENES & ASSOCIATES LAW OFFICES
     309 First Avenue North
     Great Falls, MT 59403-3466
     Tel: (406) 761-6112
     Fax: (406) 761-6784
     E-mail: gsd@dalawmt.com

                  About Khan Real Estate LLC

Khan Real Estate LLC is a single asset real estate (as defined in
11 U.S.C. Section 101(51B)). Its principal assets are located in
Billings, Mont., having an appraised value of $1.69 million.

Khan Real Estate sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mont. Case No. 20-10140) on July 27,
2020.  The petition was signed by Mansoor A. Khan, member.  At the
time of the filing, the Debtor disclosed total assets of $1,870,711
and total liabilities of $1,210,322.  Judge Benjamin P. Hursh
oversees the case.  Patten, Peterman, Bekkedahl & Green, PLLC is
Debtor's legal counsel.


KIDS FIRST: Law Firm of Russell Represents Utility Companies
------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the Law Firm of Russell R. Johnson III, PLC submitted a verified
statement that it is representing the utility companies in the
Chapter 11 cases of Kids First Swim Schools, Inc.

The names and addresses of the Utilities represented by the Firm
are:

     a. Baltimore Gas and Electric Company
        Delmarva Power & Light Company
        PECO Energy Company
        The Potomac Electric Power Company
        Attn: Lynn R. Zack, Esq.
        Assistant General Counsel
        Exelon Corporation
        2301 Market Street, S23-1
        Philadelphia, PA 19103

     b. Virginia Electric and Power Company
        d/b/a Dominion Energy Virginia
        Attn: Sherry Ward
        600 East Canal Street, 10th floor
        Richmond, VA 23219

The nature and the amount of claims of the Utilities, and the times
of acquisition thereof are as follows:

     a. The following Utilities have unsecured claims against the
above-referenced Debtors arising from prepetition utility usage:
Baltimore Gas and Electric Company, Delmarva Power & Light Company,
PECO Energy Company, The Potomac Electric Power Company and
Virginia Electric, Power Company d/b/a Dominion Energy Virginia

     b. For more information regarding the claims and interests of
the Utilities in these jointly-administered cases, refer to the
Objection of Certain Utility Companies To the Debtor's Emergency
Motion For Interim and Final Orders Pursuant To 11 U.S.C. § 366
(I) Prohibiting Utility Providers From Altering, Refusing or
Discontinuing Utility Services, and (II) Deeming Utility Providers
Adequately Assured of Payment For Future Utility Services filed in
the above-captioned, jointly-administered, bankruptcy cases.

The Law Firm of Russell R. Johnson III, PLC was retained to
represent the foregoing Utilities in September 2020. The
circumstances and terms and conditions of employment of the Firm by
the Companies is protected by the attorney-client privilege and
attorney work product doctrine.

The Firm can be reached at:

          Russell R. Johnson III, Esq.
          LAW FIRM OF RUSSELL R. JOHNSON III, PLC
          2258 Wheatlands Drive
          Manakin-Sabot, VA 23103
          Telephone: (804) 749-8861
          Facsimile: (804) 749-8862
          E-mail: russe11@russe11johnson1awfirm.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/2RLRYMk

                        About Kids First

Based in Fallston, Md., KIDS FIRST Swim Schools, Inc. --
https://kidsfirstswimschools.com/ -- is a provider of year round
warm water swimming instruction, operating 37 locations across
seven states.

KIDS FIRST Swim Schools sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 20-18161) on Sept. 3, 200.
The petition was signed by Gary L. Roth, president.

At the time of the filing, the Debtor disclosed total assets of
$7,003,878 and total liabilities of $2,846,065.

Yumkas, Vidmar, Sweeney & Mulrenin, LLC, is the Debtor's legal
counsel.


KIDS FIRST: Seeks to Hire Yumkas Vidmar as Legal Counsel
--------------------------------------------------------
KIDS FIRST Swim Schools, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Maryland to hire Yumkas,
Vidmar, Sweeney & Mulrenin, LLC as its legal counsel.

The services that will be provided by the firm are as follows:

     (a) advise Debtor of its rights, powers and duties;

     (b) assist Debtor in the negotiation and documentation of
financial matters;

     (c) represent Debtor in defense of any proceedings instituted
to reclaim property or to obtain relief from the automatic stay
under Section 362(a) of the Bankruptcy Code;

     (d) represent Debtor in any proceedings instituted with
respect to its use of cash collateral;

     (e) review the nature and validity of liens asserted against
Debtor's property and advise Debtor concerning the enforceability
of such liens;

     (f) advise Debtor concerning actions that it might take to
collect and recover property;

     (g) prepare all legal documents and review all financial and
other reports to be filed in Debtor's Chapter 11 case;

     (h) prepare responses to legal papers filed in the case;

     (i) advise Debtor in connection with the formulation,
negotiation and promulgation of a plan of reorganization;
   
     (j) perform all other legal services the firm is qualified to
handle for Debtor.

The hourly rates charged by the firm for its attorneys and
paralegals are as follows:

     Members       $395 - $495
     Associates    $300 - $325
     Paralegals    $140 - $205

The work to be performed by the firm will be headed by Lawrence
Yumkas, Esq., whose current hourly rate is $495.

Yumkas Vidmar received a total of $67,558, which was used to pay
for services rendered and expenses incurred, including the
bankruptcy filing fee.  The firm holds the balance of $42,881.75 as
a retainer.

Mr. Yumkas disclosed in a court filing that his firm is a
"disinterested person" under Bankruptcy Code Section 101(14).

The firm can be reached through:

     Lawrence J. Yumkas, Esq.
     Yumkas, Vidmar, Sweeney & Mulrenin
     10211 Wincopin Circle, Suite 500
     Columbia, MD 21044   
     Telephone: (410) 571-2780
     Email: lyumkas@yvslaw.com   

                 About KIDS FIRST Swim Schools Inc.

Based in Fallston, Md., KIDS FIRST Swim Schools, Inc. is a provider
of year round warm water swimming instruction, operating 37
locations across seven states. Visit
https://kidsfirstswimschools.com for more information.

KIDS FIRST Swim Schools sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 20-18161) on Sept. 3, 2020.
KIDS FIRST President Gary L. Roth signed the petition.  At the
time of the filing, Debtor had total assets of $7,003,878  and
total liabilities of $2,846,065.

Yumkas, Vidmar, Sweeney & Mulrenin, LLC is Debtor's legal counsel.


KIDS FIRST: Selzer Gurvitch Represents Utility Companies
--------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of Selzer Gurvitch Rabin Wertheimer & Polott, PC
submitted a verified statement to disclose that it is representing
the utility companies in the Chapter 11 cases of Kids First Swim
Schools, Inc.

The names and addresses of the Utilities represented by the Firm
are:

     a. Baltimore Gas and Electric Company
        Delmarva Power & Light Company
        PECO Energy Company
        The Potomac Electric Power Company
        Attn: Lynn R. Zack, Esq.
        Assistant General Counsel
        Exelon Corporation
        2301 Market Street, S23-1
        Philadelphia, PA 19103

     b. Virginia Electric and Power Company
        d/b/a Dominion Energy Virginia
        Attn: Sherry Ward
        600 East Canal Street, 10th floor
        Richmond, VA 23219

The nature and the amount of claims of the Utilities, and the times
of acquisition thereof are as follows:

     a. The following Utilities have unsecured claims against the
above-referenced Debtors arising from prepetition utility usage:
Baltimore Gas and Electric Company, Delmarva Power & Light Company,
PECO Energy Company, The Potomac Electric Power Company and
Virginia Electric, Power Company d/b/a Dominion Energy Virginia

     b. For more information regarding the claims and interests of
the Utilities in these jointly-administered cases, refer to the
Objection of Certain Utility Companies To the Debtor's Emergency
Motion For Interim and Final Orders Pursuant To 11 U.S.C. § 366
(I) Prohibiting Utility Providers From Altering, Refusing or
Discontinuing Utility Services, and (II) Deeming Utility Providers
Adequately Assured of Payment For Future Utility Services filed in
the above-captioned, jointly-administered, bankruptcy cases.

Patrick J. Kearney and the law firm of Selzer Gurvitch Rabin
Wertheimer & Polott, PC were retained to represent the foregoing
Utilities in September 2020. The circumstances and terms and
conditions of employment of the Firm by the Companies is protected
by the attorney-client privilege and attorney work product
doctrine.

The Firm can be reached at:

          Patrick J. Kearney, Esq.
          Selzer, Gurvitch, Rabin, Wertheimer & Polott, P.C.
          4416 East West Highway
          Fourth Floor
          Bethesda, MD 20814-4568
          Tel: (301) 634-3114
          Fax: (301) 986-1301
          Email: pkearney@sgrwlaw.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3hNKZNu

                         About Kids First

KIDS FIRST Swim Schools -- https://kidsfirstswimschools.com -- is a
provider of year round warm water swimming instruction, operating
37 locations across seven states.

KIDS FIRST Swim Schools sought Chapter 11 protection (Bankr. D. Md.
Case No. 20-18161) on Sept. 3, 2020.

The Debtor disclosed total assets of $7,003,878 and total
liabilities of $2,846,065 as of Sept. 1, 2020.

YUMKAS, VIDMAR, SWEENEY & MULRENIN, LLC, led by Lawrence J. Yumkas,
is the Debtor's counsel.


KRAFT HEINZ: Fitch Affirms BB+ LongTerm IDRs, Outlook Stable
------------------------------------------------------------
Fitch Ratings has affirmed the Long-Term Issuer Default Rating
(IDRs) for The Kraft Heinz Company (KHC), Kraft Heinz Foods
Company, and Kraft Canada, Inc. at 'BB+' and Short-Term IDRs at
'B'. The Rating Outlook is Stable.

Kraft Heinz's ratings reflect the company's significant scale with
$25 billion in annual sales, 20% plus EBITDA margins and good cash
flow generation offset by elevated leverage. Recent results have
benefited from increased demand for packaged foods due to the
pandemic which will reduce Kraft's gross debt/EBITDA to 4.5x in
2020. The company has a publicly stated leverage target of below
4.0x on a net leverage basis, which maps to low-4x on a gross debt
to EBITDA basis, assuming ongoing cash balances of $1 billion to
$1.2 billion (cash balances are expected to be higher near term).
Given good FCF and the ability to execute asset sales on various
brands, such as the $3.2 billion sale of the natural cheese
business announced Sept. 15, 2020, the company has the ability to
sustain gross leverage at approximately low 4x over time.

KEY RATING DRIVERS

Mature Markets Limit Organic Business Growth: Kraft Heinz generated
$25 billion of total net revenue in 2019. Its portfolio includes
eight $1 billion-plus brands and many other large and well-known
household brands. Kraft Heinz is heavily exposed to the mature
North American market, which makes up about 80% of sales and 75% of
EBITDA. In addition, another 10% of its revenue comes from EMEA.
Fitch forecasts that the overall organic growth rate will be close
to flat, prior to the coronavirus benefit.

Organic growth trends remain challenging for large packaged foods
companies across most developed economies, due to brand maturity
and changing consumer preferences. In addition, the lack of pricing
power reflects continued consolidation and shifts in distribution
channels toward discounters, including hard-discount grocers. Kraft
Heinz competes with both large national and international food and
beverage companies and numerous local and regional companies. It
competes with both branded products and private brands on the basis
of product quality, innovation, consumer preference relevancy,
brand recognition and the effectiveness of its marketing programs,
distribution, shelf space, merchandising support, and price.

Near-Term Coronavirus Benefit: Kraft is seeing a significant sales
lift from conditions related to the coronavirus in 2020, in line
with other packaged food companies. In 1Q20 and 2Q20, the company
reported organic sales increase of 6.2% and 7.4%, respectively. The
increase was primarily driven by strong retail performance across
all business segments demand, offsetting declines in foodservice
related sales. Strong performance has continued into the third
quarter with the company expecting a mid-single-digit increase in
organic growth sales. The strong top line performance has supported
EBITDA growth; Fitch expects EBITDA could be around $6.3 billion in
2020 versus Fitch's previous estimate of approximately $5.6
billion.

Portfolio Realignment and Refocus: At its September 2020 analyst
meeting, KHC announced a realignment of its overall strategy by
brand and a simplification of its consumer focus. KHC has divided
its brand portfolio into three groups with the objective of driving
organic growth sales of +1% to +2% annually. The first, comprising
50% of sales and brands like Heinz, Ore-Ida and Planters, are
positioned for growth with a target of 3% to 5% organic net sales
expansion annually versus 1% growth on a CAGR basis between
2017-2019. The second group is labelled 'energize', consisting of
around 30% of revenue and brands like Oscar Meyer and Kraft
Singles, is targeted to improve organic growth trajectory to around
flat versus down 2%. The remaining 20%, including the Jell-O and
Kool-Aid brands, has a target of stabilizing net sales down 1% to
down 3% versus down 4%.

To achieve these goals, KHC has simplified its category focus to
six main platforms, and plans to align product innovation and
marketing investments around these platforms. The platforms for
growth plans include taste elevation, easy meals made better (North
America), and real food snacking; energize brand platforms include
fast fresh meals and easy meals made better (International);
stabilize brand platforms are easy indulgent desserts and flavorful
hydration.

Assuming KHC can achieve its targeted growth rates, the portfolio
would grow topline in the 1% to 2% range annually. Fitch assumes
Kraft's organic sales trends will be close to flat excluding the
benefit of coronavirus conditions, unless portfolio realignment and
refocus provide top line momentum.

Expense Management and Investments: KHC announced a $2 billion cost
reduction target, to be achieved by 2024, representing around 10%
of KHC's current cost structure. Approximately 60% of savings are
expected to come from procurement initiatives like optimized
sourcing and external manufacturer partnership structures. The
remaining savings are targeted from manufacturing/logistics
opportunities including supply chain optimization and better
planning processes.

These savings, in addition to cash inflows targeted from working
capital initiatives, are intended to fund growth investments in
addition to mitigate general cost inflation. For example, KHC plans
to expand marketing spending toward $1.4 billion in 2024 from the
current $1.1 billion level. Capex could grow to over $900 million
annually over the next three years from $768 million in 2019, as
the company projects capex to be 3.8% of sales with spending on
expanded capacity, manufacturing flexibility and product innovation
tools. Fitch has assumed a flat to modestly lower EBITDA margin
beginning 2021 assuming that inflation and required investments
along with flattish organic growth offset the savings benefit.
EBITDA margin is projected in the 23%-23.5% range prior to the sale
of the natural cheese business and closer to 24% with the sale,
versus a reported 24.1% in 2019.

Kraft Targets Modest Growth:  Kraft is targeting annual organic
revenue growth of 1% to 2% and EBITDA growth of 2% to 3%. Cash flow
prior to dividends, which was $2.8 billion in 2019 is targeted to
grow around mid-single digits, modestly faster than EBITDA growth
given working capital initiatives and debt reduction targets, which
would reduce cash interest expense. Cash flow would support KHC's
dividend of approximately $2 billion annually as well as
opportunistic M&A activity or debt reduction. Fitch is projecting
organic revenue growth, excluding the benefit of coronavirus
conditions, of close to flat with EBITDA in the $5.6 billion-$5.7
billion range without the benefit of coronavirus conditions and
$5.3 billion to $5.4 billion proforma for the sale of the natural
cheese business.

Leverage Toward Low to Mid-4x:  KHC is targeting net leverage of
4x. This could be achieved at the end of 2020, with Fitch
projecting $6.3 billion in EBITDA and $2.8 billion of cash (similar
to 2Q20 levels), relative to approximately $28.4 billion of gross
debt. Assuming EBITDA excluding the benefit from coronavirus
spending is around $5.7 billion, gross leverage would be
approximately 5x in 2020. Given good FCF and the ability to execute
asset sales on various brands, such as the $3.2 billion sale of the
natural cheese business announced Sept. 15, 2020, the company has
the ability to sustain gross leverage at approximately low 4x over
time.

Natural Cheese Sale:  KHC proposed the sale of its natural cheese
business, which generates approximately $1.8 billion and $270
million in annual sales and EBITDA, respectively, to Groupe
Lactalis for $3.2 billion, or a 12x EBITDA multiple. The sale is
expected to close in first-half 2021 and would reduce KHC's
leverage around 0.2x as the company expects to use after tax
proceeds to reduce debt. The natural cheese business has been
performing modestly worse than KHC's portfolio and carries about a
15% EBITDA margin based on its disclosed EBITDA multiple related to
its proposed sale. As a result, a successful divestiture could
slightly improve KHC's overall growth rate as the percentage of
brands defined as part of its growth portfolio would move to 54%
from 50%.

DERIVATION SUMMARY

Kraft Heinz's ratings reflect the company's significant scale with
$25 billion in annual sales, 20% plus EBITDA margins and good cash
flow generation offset by elevated leverage. Recent results have
benefited from increased demand for packaged foods due to the
pandemic and Given good FCF and the ability to execute asset sales
on various brands, and a publicly stated leverage target of below
4.0x on a net leverage basis, the company has the ability to
sustain gross leverage in the low 4x over time.

Mondelez (BBB/Stable) benefits from its global scale, with the vast
majority of its brands holding the number-one or number-two market
share, globally or locally, in their respective categories.
Mondelez differentiates itself from competitors by its primary
focus on snacks, as well as high exposure to international markets
at about 75% of revenues. Fitch expects 2%-3% currency-neutral
organic revenue growth, and 3%-4% EBITDA growth over the next 24-36
months; EBITDA in 2020 is expected to relatively flat compared with
2019, given the pandemic-related slowdown beginning in the second
quarter. Mondelez's leverage could be elevated to around 4.0x in
2020, depending on CP paydown, but remain relatively stable in the
mid-3x range thereafter, assuming gross debt reduction and barring
any significant debt-financed share buybacks or acquisitions.

Campbell's (BBB/Negative) ratings reflect the company's strong
brands, significant market share in several product categories led
by soup, solid profit margin and consistent FCF generation (post
dividends) and Fitch's expectations that gross leverage (total
debt/EBITDA) will decline to the mid-3.0x in fiscal 2021 (ending
July) and low 3.0x in fiscal 2022 on debt reduction funded by
completed and pending sales of non-core asset sales and improving
FCF driven primarily by cost savings. The Negative Outlook reflects
execution risk associated with the integration of Snyder's-Lance
(Snyder) to improve profitability and continued weakness in
Campbell's meals and beverages segment led by U.S. soup. Fitch
would need to see the base business stabilize and strong traction
on synergies from the Snyder's acquisition to stabilize its
Outlook.

General Mills, Inc.'s (BBB/Negative) ratings reflect the company's
global scale, strong brands, high EBITDA margin and solid FCF
offset by sustained elevated leverage for the rating category
following the company's acquisition of Blue Buffalo and weak volume
trends across most business segments, excluding Asia & Latin
America. In order for Fitch to stabilize its Outlook on General
Mills, the company would need to reduce and sustain gross
debt/EBITDA to 3.5x in fiscal 2021 and beyond from 3.7x in fiscal
2020.

Kellogg Company's (BBB-/Stable) ratings reflect Fitch's
expectations that top-line organic growth will remain flat to
modestly positive with EBITDA range bound in the $2.2 billion to
$2.3 billion range. 2020 sales and EBITDA could benefit from
increased demand for packaged goods as a result of the coronavirus.
The ratings also reflect Kellogg's leading market share in cereal
and snacks, offset by long-term secular headwinds and the
portfolio's exposure to mature developed markets that account for
about 80% of total sales and leverage that is expected to remain
elevated in the high 3.0x range.

Conagra's (BBB-/Stable) rating recognizes its leading position in
the U.S. packaged food space and its well diversified brand
portfolio. Post its acquisition of Pinnacle Foods, Conagra is the
fourth-largest U.S. packaged foods company with fiscal 2019 revenue
(pro forma for a full year of Pinnacle results) close to $11
billion. The portfolio benefits from its concentration in frozen
and refrigerated products and snacks and sweet treats, which
account for about 70% of its portfolio. EBITDA was $2.2 billion in
fiscal 2020 and leverage came in at 4.3x. For leverage to be 4.0x
in fiscal 2021 assuming similar EBITDA levels, the company would
need to pay down over $1 billion in debt through FCF and asset
sales.

KEY ASSUMPTIONS

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

-- 2020 revenue of approximately $25.5 billion, reflecting
continued elevated volume demands due to the coronavirus, minor FX
headwind and business exits and divestitures. Absent any asset
sales, revenue is expected to decrease to $24 billion in 2021
representing an approximate 6% decline in organic sales as volume
return to normal. With the sale of natural cheese business which
generated $1.8 billion in sales, 2021 revenue is expected to be
approximately $22.2 billion. Organic growth is expected to be close
to flat beginning 2022.

-- EBITDA is expected to increase to $6.3 billion in 2020 from
$6.0 billion in 2019 due to topline benefits from the coronavirus.
Absent asset sales, EBITDA is expected to decrease to $5.6 billion
in 2021 on top-line and investment pressures. EBITDA margin is
expected to be around 23%-23.5% versus 24% in 2019. With the sale
of natural cheese which generates approximately $270 million in
EBITDA, 2021 EBITDA is forecast to be approximately $5.3 billion
and remain in this range thereafter. Post divestiture, EBITDA
margin is expected to be around 24% or close to 2019 levels as the
cheese business carried lower margins.

-- FCF (after dividends) is expected to be $1.4 billion in 2020
given the increased EBITDA projected at $6.3 billion. FCF is
expected to be around $700 million to $800 million thereafter, with
capex is expected to increase to around 3.8% of revenue in 2021
from 3.1% in 2019 as per management strategy to support capacity
expansions.

-- Fitch estimates that gross debt/EBITDA will be 4.5x and net
debt/EBITDA will be 4x at the end of 2020. Gross debt/EBITDA is
expected to be 4.7x in 2021 and trend toward low 4x thereafter
assuming the company uses cash on hand and FCF towards debt
reduction, absent any asset sales. With the sale of its natural
cheese business, Fitch assumes approximately $2.5 billion of
after-tax proceeds (using a 23% assumed tax rate) would be used
towards debt reduction in 2021 resulting in leverage of around
4.5x; or 0.2x lower.

RATING SENSITIVITIES

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

  -- Stabilization in top line and EBITDA trends, with EBITDA
margins sustained at 23% plus and significant debt reduction
through FCF deployment and proceeds from asset sales such that
gross debt/EBITDA is sustained under 4.0x.

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

-- A downgrade would result from Kraft's inability to stabilize
revenue and EBITDA or execute asset sales such that gross
debt/EBITDA remains elevated above 4.5x.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: As of Jun. 27, 2020, the company had cash and
cash equivalents of $2.8 billion and full availability under its
$4.0 billion senior unsecured revolving credit facility. Kraft
Heinz had total debt outstanding of $28.9 billion; the company had
$570 million of debt due in July 2020, which has been paid down and
$145 million due in 2021, which Fitch expects will be paid down
with cash on hand.

In May 2020, Kraft issued $3.5 billion senior unsecured notes,
varying maturities between 2027-2050, with proceeds used to fund
tender offers and debt redemptions. Kraft tendered or redeemed $3.5
billion of notes due 2021-2026; including $976 million of 4.875%
second lien secured notes due 2025.

RECOVERY CONSIDERATIONS

Fitch does not employ a waterfall recovery analysis for issuers
assigned ratings in the 'BB' category. The further up the
speculative grade continuum a rating moves, the more compressed the
notching between the specific classes of issuances becomes. Fitch
has rated Kraft Heinz's unsecured revolver and unsecured notes
'BB+' and assigned a recovery rating of 'RR4', indicating average
(31%-50%) recovery prospects. Following the redemption of its $976
million 4.875% second lien senior secured notes due 2025 at Kraft
Heinz Foods Company, the company's GBP125 million 6.250% guaranteed
notes due 2030 at H.J. Heinz Finance UK Plc. are no longer
guaranteed on a secured basis. The notes now rank pari passu in
right of payment with all of its existing and future senior
obligations. As a result, Fitch has downgraded the ratings on these
notes to 'BB+'/'RR4' from 'BBB-'/'RR2'.

SUMMARY OF FINANCIAL ADJUSTMENTS

Adjusted historical EBITDA for stock-based compensation,
integration & restructuring expense, unrealized gains/losses on
commodity hedges, and deal costs.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

The principal sources of information used in the analysis are
described in the Applicable Criteria.

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).


KRISJENN RANCH: Seeks Court Approval to Hire New Accountant
-----------------------------------------------------------
KrisJenn Ranch, LLC and affiliates seek approval from the U.S.
Bankruptcy Court for the Western District of Texas to hire Douglas
Deffenbaugh, a certified public accountant practicing in Texas.

Mr. Deffenbaugh will substitute for Jerry Miers, Debtor's former
accountant.  His services will include the preparation of financial
statements and tax returns, and bookkeeping services.

Debtor will pay its accountant at the rate of $200 per hour.

Mr. Deffenbaugh disclosed in court filings that he is a
"disinterested person" under Bankruptcy Code Section 101(14).

Mr. Deffenbaugh holds office at:

     Douglas G. Deffenbaugh, CPA
     1032 Central Pkwy South
     San Antonio, TX 78232

                        About KrisJenn Ranch

KrisJenn Ranch, LLC, a privately held company in the livestock
farming industry, KrisJenn Ranch, LLC Series Uvalde Ranch and
KrisJenn Ranch, LLC Series Pipeline Row sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Tex. Lead Case No.
20-50805) on April 27, 2020.  

At the time of the filing, KrisJenn Ranch, LLC disclosed total
assets of $16,246,409 and total liabilities of $6,548,315.  

Judge Ronald B. King oversees the cases.  Muller Smeberg PLLC is
Debtors' legal counsel.


LILIS ENERGY: Chamberlain Represents KD Trucking, Wellboss
----------------------------------------------------------
In the Chapter 11 cases of Lilis Energy, Inc., et al., the law firm
of Chamberlain, Hrdlicka, White, Williams & Aughtry, P.C. submitted
a verified statement under Rule 2019 of the Federal Rules of
Bankruptcy Procedure, to disclose that it is representing the
following parties:

     KD Trucking
     7424 FM 52
     Perrin, TX 76486

     The Wellboss Company, LLC
     12450 Cutton Rd.
     Houston, TX 77066

KD holds secured claims against Lilis Energy, Inc. and Impetro
Operating LLC.  Wellboss holds unsecured claims against Impetro
Operating LLC. They are monitoring this case jointly. Each of
Counsel's clients are aware of and have consented to representation
by Counsel. Counsel holds no interest in the Debtors or their
estates. None of these claims have been assigned subsequent to the
commencement of this case, and have not been solicited for purchase
by Counsel.

Counsel and its clients reserve all rights to supplement and/or
amend this Verified Statement in accordance with the requirements
set forth under Rule 2019.

Counsel for KD Trucking and The Wellboss Company, LLC can be
reached at:

          CHAMBERLAIN HRDLICKA
          Jarrod B. Martin, Esq.
          1200 Smith Street, Suite 1400
          Houston, TX 77002
          Tel: 713.356.1280
          Fax: 713.658.2553
          Email: jarrod.martin@chamberlainlaw.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/32MTzYF

                    About Lilis Energy

Lilis Energy, Inc. -- https://www.lilisenergy.com/ -- is a
publicly-traded, independent oil and natural gas company focused on
the exploration, development, production, and acquisition of crude
oil, natural gas, and natural gas liquids.  Headquartered in Fort
Worth, Texas, Lilis is a pure play Permian Basin company with
focused operations in the Delaware Basin.

Lilis Energy and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 20-33274) on
June 28, 2020.  As of Dec. 31, 2019, the Debtors had total assets
of $258.6 million and total liabilities of $251.2 million.  

Judge David R. Jones oversees the cases.

The Debtors tapped Vinson & Elkins, LLP as legal counsel; Barclays
Capital, Inc., as investment banker and financial advisor; BDO, USA
LLP as accountant and tax advisor; and Stretto as notice, claims
and solicitation agent.


LILIS ENERGY: Forshey Represents Elite Well, FNG Construction
-------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of Forshey & Prostok, L.L.P. submitted a verified
statement to disclose that it is representing Elite Well Services,
LLC and FNG Construction, Inc., in the Chapter 11 cases of Lilis
Energy, Inc., et al.

The name and address of the parties represented by Forshey &
Prostok, LLP are:

     a. Elite Well Services, LLC
        Attn: Reid Edwards
        PO Box 1426
        Artesia, NM 88211

     b. FNG Construction, Inc.
        Attn: Courtney Settle
        1816 6th Ave.
        Fort Worth, TX 76110

The nature and the amount of claims and the times of acquisition
thereof are as follows:

     a. Elite Well Services, LLC and FNG Construction, Inc. have
secured claims against one or more of the above-referenced Debtors
for pre-petition services and/or materials provided to one or more
of the above-referenced Debtors.

     b. For more information regarding the foregoing companies'
interests and claims in these cases, refer to Elite Well Service,
LLC's Notice of Continuation of Perfection of Statutory Lien on
Property of the Estate Pursuant to 11 U.S.C. § 546(b) and FNG
Construction, Inc.'s Notice of Continuation of Perfection of
Statutory Lien on Property of the Estate Pursuant to 11 U.S.C. §
546(b).

     c. Elite holds a secured claim against one or more of the
above-referenced Debtors by virtue of perfected Mechanic's and
Materialman's Liens. As of the Petition Date, Elite was owed
$3,263,512.10.

     d. FNG holds a secured claim against one or more of the
above-referenced Debtors by virtue of perfected Mechanic's and
Materialman's Liens. As of the Petition Date, FNG was owed
$278,530.40.

Forshey & Prostok, LLP was retained to represent Elite in August
2020. Forshey & Prostok, LLP was retained to represent FNG in July
2020.

Elite and FNG are not acting in concert to advance their common
interests, but Forshey & Prostok, LLP files this Verified Statement
out of an abundance of caution because it is representing multiple
creditors in these bankruptcy proceedings.

Forshey & Prostok, LLP does not own a claim against or interest in
the Debtors or their respective bankruptcy estates.

Counsel for Elite Well Services, LLC And FNG Construction, Inc. can
be reached at:

          J. Robert Forshey, Esq.
          Jeff P. Prostok, Esq.
          FORSHEY & PROSTOK, L.L.P.
          777 Main Street, Suite 1550
          Fort Worth, TX 76102
          Telephone: 817-877-8855
          Facsimile: 817-877-4151

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/35Tr8ui

                    About Lilis Energy

Lilis Energy, Inc. -- https://www.lilisenergy.com/ -- is a
publicly-traded, independent oil and natural gas company focused on
the exploration, development, production, and acquisition of crude
oil, natural gas, and natural gas liquids.  Headquartered in Fort
Worth, Texas, Lilis is a pure play Permian Basin company with
focused operations in the Delaware Basin.

Lilis Energy and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 20-33274) on
June 28, 2020.  As of Dec. 31, 2019, the Debtors had total assets
of $258.6 million and total liabilities of $251.2 million.  

Judge David R. Jones oversees the cases.

The Debtors tapped Vinson & Elkins, LLP as legal counsel; Barclays
Capital, Inc., as investment banker and financial advisor; BDO, USA
LLP as accountant and tax advisor; and Stretto as notice, claims
and solicitation agent.


LOEWS CORP: Egan-Jones Lowers Sr. Unsecured Ratings to BB
---------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Loews Corporation to BB from BB+.

Headquartered in New York, New York, Loews Corporation is a
diversified holding company.



LUCKY BUMS: Unsec. Creditors Will Get Percentage of Net Profits
---------------------------------------------------------------
Lucky Bums Subsidiary LLC submitted an Amended Disclosure Statement
explaining its Chapter 11 Plan.

Based upon prepetition projections and the Debtors performance
during the first four months of the bankruptcy the Debtor believes
an increased profitability will return in years two through five of
the Plan and conservatively projects sales revenue of $1.8 million
to 4 million per year in sales for these years.

Class 1 Allowed Secured Claim of Washington Trust Bank as set forth
in Proof of Claim # 10 is impaired.  The Plan calls for the Claim
to be amortized over 15 years at 4.5% interest per annum with
monthly payments to be made as follows:

   * Monthly payments each March, April, May, June, July, August,
September and October of the Plan of $9,500.00 per month or 12% of
the net proceeds from the prior month whichever is greater.

   * Monthly payments each November, December, January and February
of the Plan of $15,000 per month or 12% of the net proceeds from
the prior month whichever is greater.

   * A lump sum payment of the remaining interest and principal in
month 60 to be considered full and final satisfaction of the debt
owed.

Class 2 Allowed Unsecured Claims in excess of $5,000 are impaired.
Class 2 will receive payment based upon a percentage of the
Debtor's Net Profits as set forth in the Plan. Payments under the
Net Profit fund will not begin until after March 2021.
Additionally, should the Debtor's Net Profits for a fiscal quarter
exceed the projected Net Profits as listed in Exhibit 3 then the
Debtor will make an additional distribution to Class 2 of 30% of
the Net Profits earned in the quarter that exceeded the projection
for that quarter.  This additional payment will be processed and
paid with the distribution of the standard Net Profits Fund
distribution.

Class 3 Allowed Unsecured Claims less than $4,999.99 including
those Claims of the Internal Revenue Service not related to actual
pecuniary loss are impaired.  Class 3 will be paid 20% of their
allowed claim within six months of the Effective Date of the Plan.

Class 4 Late Filed Claims are impaired.  Class 4 will receive
nothing under the Plan.

The Plan is feasible as it allows the Debtor to restructure its
debt and repay its creditors.  The Debtor has restructured its
business to streamline efficiency and focus on sustainable growth
of its sales.  The sales revenue received should generate a surplus
income after payments made by the Plan.

A full-text copy of the Disclosure Statement dated August 5, 2020,
is available at https://tinyurl.com/y6raeknc from PacerMonitor.com
at no charge.

                  About Lucky Bums Subsidiary

Lucky Bums Subsidiary LLC -- https://www.luckybums.com/ -- is a
wholesaler of sporting and recreation goods.

Lucky Bums Subsidiary filed a voluntary Chapter 11 petition (Bankr.
D. Mont. Case No. 19-61084) on Oct. 28, 2019, and is represented by
Matt Shimanek, Esq., at Shimanek Law P.L.L.C.  In its petition, the
Debtor was estimated to have under $10 million in both assets and
liabilities. Judge Benjamin P. Hursh oversees the case.

Attorney for the Debtor:

     Matt Shimanek
     Shimanek Law PLLC
     317 East Spruce St.
     Missoula, MT 59802
     Phone: (406) 544-8049
     E-mail: matt@shimaneklaw.com


LUCKY'S MARKET: Selling Lucky's Farmers' Liquor License for $39K
----------------------------------------------------------------
Lucky's Market Parent Co., LLC, and its affiliates ask the U.S.
Bankruptcy Court for the District of Delaware to authorize the
private sale of Lucky's Farmers Market of Ann Arbor, LLC's Class C
and SDM license and all other permits registered to Business ID
#238760 to Nori of Ann Arbor, LLC for $39,000.

Before the Petition Date, the Debtors operated small format grocery
stores that offered affordable organic and locally-grown fruits and
vegetables, top-quality, naturally raised meats and seafood, and
fresh, daily prepared foods.  They emphasized carrying the
highest-quality products at the lowest prices, with the mission of
providing "Organic for the 99%."  Their stores offered a broad
range of grocery items through the Debtors' "L" private label at
great value, which had no artificial colors, flavors or
preservatives.  

Lucky's Farmers is the owner and licensee of the Liquor License
issued by the Michigan Liquor Control Commission ("MLCC").  The
Purchaser now proposes to purchase the Liquor License via a private
sale.  The Purchaser agreed to pay $39,000 for the Liquor License.

The Debtors asks the Court's approval to (a) sell the Liquor
License free and clear of all Interests to the Purchaser, and (b)
assume and assign Liquor License to the Purchaser.  The Purchase
Price represents the fair market value of the Liquor License and
provides adequate consideration for assignment of the Liquor
License.  The Debtors ask approval of the Purchase Agreement dated
June 20, 2020.

The assumption of the Liquor License is required so the Debtors may
assign them to the Purchaser pursuant to the Agreement.  Although,
the Debtors believe no cure amounts exist, the Purchaser will be
responsible for any and all cure amounts associated with assuming
the
Liquor License.

Approving the assumption and assignment of the Liquor License to
the Purchaser allows the Debtors, their estates, and other
stakeholders to realize cost savings because the Debtors will no
longer be responsible for making any payments under the Liquor
License.  Similarly, assuming and assigning the Liquor License
avoids the claims pool dilution, which could result if the Debtors
rejected the Liquor License.

The Debtors propose to close the private sale as soon as possible.
Accordingly, they ask that the Court waives the 14-day stay periods
under Bankruptcy Rules 6004(h) and 6006(d).

A copy of the Agreement is available at
https://tinyurl.com/y5747dzq PacerMonitor.com free of charge.

                      About Lucky's Market

Lucky's Market Parent Company, LLC -- https://www.luckysmarket.com/
-- together with its owned direct and indirect subsidiaries, is a
specialty grocery store chain offering a broad range of grocery
items through the Company's "L" private label.  Each of the
company's stores has full-service departments, which include
produce, meat, seafood, culinary, apothecary, beer and wine, and
grocery. In addition to the stores, the company operates a produce
warehouse in Orlando, Fla., to supply nearly all produce for its
Florida and Georgia stores.

Lucky's Market Parent and 21 of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. Del., Lead Case No.
20-10166) on Jan. 27, 2020.  At the time of the filing, the Debtors
were estimated to have $100 million to $500 million in assets and
$500 million to $1 billion in liabilities.  The petitions were
signed by Andrew T. Pillari, chief financial officer.  Judge John
T. Dorsey presides over the cases.

Christopher A. Ward, Esq. and Liz Boydston, Esq., of Polsinelli PC,
serve as counsel to the Debtors.  Alvarez & Marsal acts as
financial advisor; PJ Solomon as investment banker; and Omni Agent
Solutions as notice and claims agent.


MACK-CALI REALTY: Egan-Jones Lowers Sr. Unsecured Ratings to BB-
----------------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Mack-Cali Realty Corporation to BB- from BB.

Headquartered in Jersey City, New Jersey, Mack-Cali Realty
Corporation is a fully integrated, self administered, and self
managed real estate investment trust (REIT) providing management,
leasing, development, construction, and other tenant related
services for its class A real estate portfolio.



MARRERO GLASS: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Marrero Glass and Metal, Inc.
        300 Enterprise Lane
        Colmar, PA 18915

Business Description: Marrero Glass and Metal, Inc. --
                      https://marrerogminc.com -- is a family
                      owned and operated company that provides
                      commercial glazing subcontracting services.
                      It also offers broken glass repair and
                      door service and repair.

Chapter 11 Petition Date: September 17, 2020

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 20-13762

Judge: Hon. Magdeline D. Coleman

Debtor's Counsel: Diana M. Dixon, Esq.
                  DIXON LAW OFFICE
                  107 N. Broad Street
                  Suite 307
                  Doylestown, PA 18901
                  Tel: 215-348-1500
                  E-mail: dianamdixonesq@gmail.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jaime V. Marrero, president.

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

https://www.pacermonitor.com/view/F4I55IA/Marrero_Glass_and_Metal_Inc__paebke-20-13762__0001.0.pdf?mcid=tGE4TAMA


MATCHBOX RESTAURANT: In Chapter 11 to Sell to Thompson
------------------------------------------------------
Jeff Clabaugh, writing for WTOP, reports that the D.C.-based
Matchbox Restaurant Group has filed for Chapter 11 reorganization,
and will be sold to Reston, Virginia-based Thompson Hospitality,
pending bankruptcy court approval.

"Restructuring will allow us to right-size our balance sheet and
position the business for growth going forward," said Edwin
Sheridan IV, a member of the Matchbox Food Group board of
directors. "The impact of the COVID-19 pandemic on the restaurant
industry has been swift and damaging."

Matchbox partnered with Thompson Hospitality two years ago to
manage its restaurants and develop new ones.

Matchbox restaurant locations have reopened under state and local
guidelines and restrictions, and the Chapter 11 filing will not
impact their operations, though if the company is unable to reach
terms with landlords, some locations will close.

It also said it plans to open new, smaller locations.

                About Matchbox Restaurant Group

Matchbox Restaurant Group is a casual-dining operator. It opened
its first location in July 2003 and quickly became known for
wood-fired pizzas, mini burgers, fresh salads and chef-inspired
entrées, like pan-seared sea bass and oven-roasted filet mignon.


Matchbox has 10 D.C.-area locations, as well as restaurants in
Sunrise, Florida, and Dallas, Texas.  It ranks as the fifth-largest
restaurant group in the D.C. area.

On Aug. 3, 2020, Matchbox Food Group and affiliates filed voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. D. Md. Lead Case No. 20-17250).  The petitions were signed
by Edwin A. Sheridan IV, member.  At the time of the filing,
Matchbox Food Group had estimated assets of less than $50,000 and
liabilities of between $50 million and $100 million.

Judge Lori S. Simpson oversees the cases.  

McNamee, Hosea, Jernigan, Kim, Greenan & Lynch, P.A. and The
Veritas Law Firm serve as Debtors' bankruptcy counsel and corporate
counsel, respectively.


METHANEX CORP: Fitch Rates New Unsecured Notes 'BB/RR4'
-------------------------------------------------------
Fitch Ratings has assigned a 'BB'/'RR4' to the new unsecured notes
issued by Methanex Corporation. Proceeds from the notes will be
used to repay the $250 million notes due in 2022, with the
remaining $350 million used to enhance liquidity.

The 'BB' rating reflects the company's position as the largest
global supplier of methanol, with a global distribution network and
8.1 million metric tons (MT) in current production capacity. The
ratings also reflect the company's portfolio high-grading,
including relocation of Chilean plants to the U.S.; the company's
good historical financial performance, driven by access to low cost
and stranded natural gas feedstocks; and solid historical FCF and
leverage metrics. Offsetting considerations include methanol's
sensitivity to crude and natural gas prices and China's demand,
particularly at methanol-to-olefins (MTO) facilities; the negative
impact that a prolonged trade war with China could have on the
industry; and the significant expense associated with maintaining
shipping and storage facilities as a global player in methanol.

The Negative Outlook reflects the impact that the pandemic-linked
decline in prices has had on the company's forecast leverage
metrics and liquidity profile. Fitch's base case forecasts
Methanex's leverage metrics will be considerably above 'BB' rating
tolerances over the next 18 months to 24 months due to the
lingering negative impacts of the coronavirus pandemic on global
demand and pricing. Management has taken proactive measures to
bolster liquidity, including cutting its dividend by approximately
$100 million per year, idling its Titan and Chile IV plants and
delaying G3 spending until the pricing environment improves.
Additionally, with the new unsecured notes addressing the 2022
maturities, Methanex faces no significant maturities until 2024.
The company maintains some flexibility with respect to capital
deployment, with the option to reduce its revolver balance, repay
or extend the construction loan, and/or resume Geismar 3 (G3)
spending depending on the rate at which methanol pricing recovers.
However, the elevated financial risk related to the increase in
debt on the balance sheet and the execution risk associated with
resuming G3 spending continue to pressure the company's credit
profile.

KEY RATING DRIVERS

Improved Strategic Flexibility: Methanex's new unsecured notes
issuance allows for some strategic flexibility with respect to
capital deployment and G3. With an improved liquidity position and
no significant maturities until 2024, the company has the option to
use its cash on hand, Delayed Draw Term Loan (DDTL) and revolving
credit facility to resume G3 spending if the methanol pricing
environment improves sufficiently, or to repay its construction
loan and maintain a lower debt balance if it believes that the
project will require further deferrals.

Methanol Prices Pressure Margins: Average realized price for
Methanex fell to $256/ton in 4Q19 and then to $211/ton in 2Q20.
Fitch believes that 2Q20 represented the bottoming out of pricing
and utilization rates, with the coronavirus pandemic's impact on
demand expected to subside over time. Fitch views the company's MTO
segment - a leading growth area in recent years - as especially
vulnerable to prolonged demand pressure relative to recent
performance, particularly with ethylene and polyethylene prices
expected to remain depressed throughout the ratings horizon. The
sharp fall in methanol prices highlights the relatively higher cash
flow risk for methanol producers like Methanex relative to
Investment Grade chemical peers.

Elevated Leverage Profile: Fitch believes that Methanex has the
funding to complete the cost-advantaged G3 expansion, with $727
million in combined availability under its delayed drawn term loan
and revolver as of 2Q20. Fitch anticipates that the company may use
these facilities to fund the G3 project. The company has
articulated a desire to find a partner to help fund the expansion,
but the current economic and political situation is likely to make
it considerably more difficult to do so, making debt funding more
likely. In the event Methanex resumes G3 spending, Fitch believes
the combination of debt funding and near-term cash generation
related to pricing pressures will result in funds from operations
(FFO)-Adjusted Leverage trending towards 4.5x. The decision not to
resume G3 spending would likely be a result of a sustained trough
in methanol prices, which could result in lower EBITDA levels and a
similar leverage profile to Fitch's Base Case despite the lack of
additional debt funding.

Pressured FCF Generation Forecasted: Methanex's position as a
low-cost producer has allowed it to achieve generally favorable
cash generation, with cash outlays often directed toward capital
expenditures and a steady dividend. Fitch anticipates pressured FCF
generation over the ratings horizon, given the large decline in
methanol prices, macroeconomic headwinds and the potential
resumption in G3 spending. Management has taken proactive measures
to bolster liquidity and FCF generation, including cutting its
dividend by approximately $100 million per year and reducing 2020
maintenance capital spending by $30 million. The company will
likely wait to resume G3 spending until methanol pricing can
support the increased execution risk and tighter liquidity
associated with completing the project.

G3 Project Delay: Methanex's $1.3 billion-$1.4 billion, 1.8 million
MT Geismar 3 (G3) expansion creates short-term risks and
longer-term opportunities for the credit. At an estimated $775/MT,
the Brownfield G3 project has a number of cost advantages,
including shared storage and terminal facilities; lack of need to
build a reformer given the ability to use purge gas; procurement
synergies, and amortization of other fixed costs over a larger
production base. Medium-term credit risks in the event that full
project spending is resumed include cost overruns and delays. Fitch
notes that the capacity increase associated with the project may
serve as a deterrent to the company's competitors who may be
considering bringing additional capacity online as methanol prices
recover.

Energy Applications Drive Price: Methanol prices are volatile, and
correlated to oil prices, while methanol's feedstock costs are
linked to natural gas and coal prices in Asia. As a result, sharp
declines in the oil/gas price ratio can periodically pressure the
credit. Methanol demand is increasingly driven by methanol for
energy applications, which, prior to the downturn, had been the
fastest growing component of demand, and included MTO plants;
gasoline blendstocks to increase octane (MTBE); a substitute for
bunker fuel and as an industrial boiler fuel. Energy applications
for methanol are sensitive to demand in China, particularly MTO,
which could cap methanol prices.

Low Cost Producer: Methanex is the largest global supplier of
methanol, with 8.1 million MT in current production capacity, and
sales of 11.0 million MT or about 13% of the methanol market.
Natural gas is the main feedstock and is its single largest
expense. Methanex's portfolio benefits from low cost/stranded gas.
The company's plants outside North America have credit-friendly
contract structures, which include a low initial fixed gas price,
plus a variable component that is shared between Methanex and the
gas supplier as methanol prices rise. This structure is
countercyclical insofar as it lowers the company's costs in a
down-cycle in exchange for surrendering some methanol price-related
gains on the upside. Methanex's North American plants (Geismar 1 &
2, and Medicine Hat, Canada) lack these features but benefit from
low gas prices linked to the shale revolution.

DERIVATION SUMMARY

Relative to the IG chemical companies, Methanex has exhibited
relatively higher cash flow volatility. The company's single
product focus on methanol means it is less diversified than
integrated chemical producers such as Eastman Chemical Company
(BBB-/Stable) and Westlake Chemical (BBB/Negative), and more in
line with certain U.S. Oil and Natural Gas producers like CNX
Resources Corporation (BB/Positive) and Antero Resources
Corporation (B/Negative). YE 2019 Total Debt with Equity
Credit/Operating EBITDA for Methanex was 4.4x, which compares
unfavorably to Eastman and Westlake at 2.8x and 2.5x, respectively.
Fitch anticipates Methanex's leverage to peak in 2020, declining
thereafter. However, this is offset by the company's strong
position as the world's largest supplier of methanol, its portfolio
of geographically diversified, low-cost plants and a supportive
pricing environment. MEOH's margins are in line with IG chemical
peers but more cyclical given methanol's linkage to crude and coal
pricing, and sensitivity to China's demand for methanol in energy
applications.

KEY ASSUMPTIONS

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

  -- Methanol prices trough in 2020-2021, recovering thereafter;

  -- G3 expansion resumes in 2022 - no partner considered for G3;

  -- Delayed draw term loan (DDTL) fully drawn to fund G3;

  -- Share repurchases halted for the duration of the forecast.

RATING SENSITIVITIES

A revision of the Outlook to Stable could be considered should
methanol prices rebound faster than anticipated, potentially
reducing the amount of debt funding necessary to complete the G3
expansion and leading to Fitch's expectation of FFO Adjusted
Leverage sustainably below 4.5x and/or Total Debt with Equity
Credit/Operating EBITDA sustainably below 3.5x.

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

  -- FFO Adjusted Leverage durably below 4.0x, potentially due to
finding a beneficial partner to help fund the G3 expansion
alongside a faster-than-anticipated recovery in and favorable
outlook for methanol prices;

  -- Increased product diversification.

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

  -- FFO Adjusted Leverage durably above 4.5x and/or Total Debt
with equity Credit/Operating EBITDA durably above 3.5x, potentially
due to a sustained trough in methanol prices and a lower demand for
MTO production;

  -- Cost overruns, delays, or realization of other execution risk
related to G3 expansion leading to stepped up borrowings;

  -- Sustained disruption in operations of major facilities.

LIQUIDITY AND DEBT STRUCTURE

As of 2Q20, Methanex had $782 million in readily available cash and
$727 million in availability between its revolver and its delayed
draw term loan, in addition to the liquidity provided by the new
notes. The company faces a relative lack of near-term maturities
once the 2022 notes are repaid, with a $300 million bond maturity
in 2024. Should the company further draw on its delayed draw term
loan, it would face a modest maturity wall in 2024, consisting of
the unsecured bonds plus the DDTL maturity.

Though Methanex enjoys an improved liquidity position following the
decision to delay G3 spending, Fitch notes that the decision to
resume G3 spending in the near- to medium term will have to be
conscious of the potential 2024 maturity wall and may require an
extension of the construction loan. In an improved pricing
environment, Fitch expects the company would draw on its delayed
draw term loan in order to fund the expansion, which would drag on
its credit metrics.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

The principal sources of information used in the analysis are
described in the Applicable Criteria.

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).


METHANEX CORP: Moody's Rates New Senior Unsecured Notes 'Ba1'
-------------------------------------------------------------
Moody's Investors Service rated Methanex Corporation's (Methanex)
senior unsecured notes offering Ba1. The proceeds of the US$600
million senior unsecured notes offering will be used to repay the
US$250 million 2022 note maturity, maintenance capital
expenditures, working capital or other general corporate purposes.
Methanex's Ba1 corporate family rating, Ba1-PD probability of
default rating and negative outlook are unchanged.

Assignments:

Issuer: Methanex Corporation

Senior Unsecured Regular Bond/Debenture, Assigned Ba1 (LGD4)

RATINGS RATIONALE

Methanex's Ba1 CFR is supported by its 1) significant market share
as a global leader for methanol production; 2) geographic diversity
with logistical infrastructure including a company-leased fleet of
vessels that supports selling high volumes of methanol globally;
and 3) cost-advantaged natural gas for its North American
facilities. The rating is constrained by its 1) leverage that will
increase to over 10x in 2020 and 6x in 2021; 2) single commodity
product that exposes the company to the volatile pricing and demand
in the methanol market; 3) significant negative free cash flow in
2020 that will erode its sizeable cash balance; and 4) uncertain
natural gas feedstock supply for the Trinidad Titan facility.

Methanex has good liquidity (SGL-2). Pro forma for the notes
issuance and at June 30, 2020 Methanex will have about $1.1 billion
of cash and $100 million of availability under its revolving credit
facility that matures in 2024. The company has a committed $800
million construction bank facility (due 2024) to build the G3 plant
that can be used for up to 70% for incurred construction costs of
which $173 million was drawn in June 2020. Moody's expects about
$400 million of negative free cash flow through Q2 2021, which will
be funded with cash and construction bank facility drawings.
Moody's expects Methanex to remain in compliance with its two
financial covenants through this period. Methanex's nearest debt
maturity is a $300 million senior unsecured note due 2024, after
early repayment of the notes due in 2022.

Methanex's senior unsecured notes are rated Ba1, the same as the
CFR because unsecured debt represents the preponderance of
liabilities in the capital structure.

The negative outlook reflects its expectation that leverage will
remain elevated through 2021, and that sizable cash balances will
decline due to negative free cash flow.

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

The ratings could be upgraded if debt to EBITDA was likely to be
sustained below 2.5x (Jun-20 LTM 8x) and retained cash flow to debt
above 25% (Jun-20 LTM 6%). Also, an upgrade would require that the
company be able to generate consistent positive free cash flow over
most of the cycle and the expectation that leverage in the trough
of the cycle would not exceed 4.0x for more than two or three
quarters.

The ratings could be downgraded if debt to EBITDA was likely to be
sustained above 3.0x (Jun-20 LTM 8x) and retained cash flow to debt
was below 20% (Jun-20 LTM 6%) over most of the cycle. Moody's could
also downgrade the company if liquidity fell below $400 million
($882 million at Q2 2020) or if leverage in the trough of the cycle
exceeded 5.0x for more than two or three quarters.

Methanex, based in Vancouver, British Columbia, is one of the
largest merchant producers of methanol in the world, its only
product.

The principal methodology used in this rating was Chemical Industry
published in March 2019.


METRO CHRISTIAN: Court Conditionally Approves Disclosure Statement
------------------------------------------------------------------
Judge Dennis R. Dow has ordered that the Disclosure Statement of
Metro Christian Fellowship, Inc., of Kansas City has been
conditionally approved.

Sept. 29, 2020 at 10:00 a.m. is fixed for the hearing on final
approval of the disclosure statement, (if a written objection has
been timely filed), and for the hearing on confirmation of the plan
and related matters at US Courthouse, Courtroom 6C, 400 East Ninth
Street, Kansas City, Missouri 64106.

Sept. 7, 2020 is the deadline for filing with the Court objections
to the disclosure statement or plan confirmation.

Sept. 7, 2020 is the deadline for submitting to counsel for the
plan proponent ballots accepting or rejecting the plan.

               About Metro Christian Fellowship

Metro Christian Fellowship, Inc., of Kansas City sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Mo. Case No.
20-40917) on May 6, 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 Dennis R. Dow oversees the
case.  Mann Conroy, LLC, is the Debtor's legal counsel.


MICHAEL T. WHITE: Seeks to Hire Johnson Pope as Legal Counsel
-------------------------------------------------------------
Michael T. White, Inc. seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to hire Johnson Pope Bokor
Ruppel & Burns, LLP as its legal counsel.

The services Johnson Pope will render are as follows:

     a. advise Debtor of its duties and obligations;

     b. analyze and pursue avoidance actions if in the best
interest of the estate;

     c. prepare legal papers;

     d. assist Debtor in taking all legally appropriate steps to
effectuate compliance with the Bankruptcy Code; and

     e. perform all other legal services for Debtor in connection
with its Chapter 11 case.

The firm's services will be provided mainly by Alberto Gomez, Jr.,
Esq. who will be paid at an hourly rate of $410.

The firm received a pre-bankruptcy retainer of $17,503.

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

The firm can be reached through:

     Alberto F. Gomez, Jr., Esq.
     Johnson Pope Bokor Ruppel & Burns, LLP
     401 E. Jackson Street Ste. 3100
     Tampa, FL 33602
     Telephone: (813) 225-2500
     Facsimile: (813) 223-7118
     Email: Al@jpfirm.com
   
                    About Michael T. White Inc.

Michael T. White, Inc., a Tampa, Fla.-based company that belongs to
the professional sports clubs and promoters industry, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D.
Fla. Case No. 20-06526) on Aug. 28, 2020.  At the time of the
filing, Debtor had estimated assets of between $100,001 and
$500,000 and liabilities of between $500,001 and $1 million.
Johnson, Pope, Bokor, Ruppel & Burns, LLP is Debtor's legal
counsel.


MICHAELS STORES: Moody's Rates Senior Secured Notes 'Ba3'
---------------------------------------------------------
Moody's Investors Service affirmed Michaels Stores, Inc.'s Ba3
corporate family rating, its Ba3-PD probability of default rating,
its Ba3 senior secured rating and its B2 unsecured rating. Moody's
also assigned a Ba3 rating to its senior secured notes. Proceeds
will be used to repay its existing term loan due 2023. Following
the closing of proposed transaction and its repayment in full, the
rating on the term loan due 2023 will be withdrawn. The speculative
grade liquidity rating is upgraded to SGL-1 from SGL-2. The outlook
is stable.

"The affirmation reflects the expectation that the demand for arts
and crafts will be maintained as children and adults spend more
time at home. Nonetheless, consumer demand is expected to remain
pressured as unemployment continues to be elevated," said Senior
Credit Officer, Christina Boni. "Michaels has very good liquidity
evidenced by high cash balances and ample revolver capacity to
support operations during the pandemic, and no near-term debt
maturities" Boni added.

Assignments:

Issuer: Michaels Stores, Inc.

Senior Secured Regular Bond/Debenture, Assigned Ba3 (LGD3)

Affirmations:

Issuer: Michaels Stores, Inc.

Probability of Default Rating, Affirmed Ba3-PD

Corporate Family Rating, Affirmed Ba3

Senior Secured Bank Credit Facility, Affirmed Ba3 (LGD3)

Senior Unsecured Regular Bond/Debenture, Affirmed B2 (LGD5)

Upgrades:

Issuer: Michaels Stores, Inc.

Speculative Grade Liquidity Rating, Upgraded to SGL-1 from SGL-2

Outlook Actions:

Issuer: Michaels Stores, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Michaels Stores, Inc.'s Ba3 corporate family rating is supported by
the company's scale and strong market position (in terms of number
of stores) as the established leader in the highly fragmented arts
and craft segment of retail. Michaels' has a track record of
relatively stable revenues and margins that have averaged in the
low to mid-teens over the past five years. Michaels is constrained
by modest business risk associated with the highly seasonal nature
of Michaels' product sales, exposure to categories that are more
sensitive to economic conditions (such as seasonal décor and
custom framing), and competition from two other privately held arts
and craft chains and big box retailers. Michaels faces some
operating margin pressure due to sluggish demand from the casual
crafter, promotional activity, the need to absorb tariffs, high
distribution costs and strategic investments.

The stable outlook considers that Michaels product categories have
proven resilient in the face of the disruption posed by COVID-19.
The company also maintains significant financial flexibility to
weather future volatility to the operating environment. Moody's
expects credit metrics will deteriorate below its downgrade
thresholds in 2020 before recovering in 2021 to approximately 2.1x
EBIT/Interest and 3.9x debt/EBITDA as financial strategy remains
conservative.

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

Ratings could be upgraded if debt/EBITDA can be sustained around
4.0x, EBIT/interest above 3.0x and if the company's financial
policy supports maintaining credit metrics in line with these
levels. An upgrade would require Michael's maintain very good
liquidity.

Ratings could be downgraded should there not be a clear trend
toward business improvement which will position the company to
approach 80% of its 2019 EBITDA in fiscal 2021 or liquidity
deteriorates for any reason. Ratings could also be downgraded if
debt/EBITDA is sustained above 4.5x, EBIT/interest below 2.25x or
if the company's financial policy in terms of leverage targets and
returns to shareholders becomes more aggressive.

Michaels Stores, Inc. is a wholly-owned subsidiary of Michaels
Companies, Inc., the largest dedicated arts and crafts specialty
retailer in North America based on number of stores operated. The
company operate more than 1,270 stores in 49 states and Canada and
generated revenues of approximately $4.9 billion for the latest
twelve months ended August 1, 2020. The company primarily sells
general and children's crafts, home décor and seasonal items,
framing and scrapbooking products. Michaels Companies, Inc., is
publicly traded, but remains approximately 50% owned by affiliates
of Bain Capital Partners, LLC and The Blackstone Group, L.P., who
acquired the company in 2006.

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


MOHAMMAD REZA ASSADI: Selling 3 Lee County Properties for $396K
---------------------------------------------------------------
Mohammad Reza Assadi asks the U.S. Bankruptcy Court for the Western
District of Texas to authorize the sale of the following real
properties and improvements located in Paige, Lee County, Texas,
free and clear of all claims and interests: (i) County Rd 103
(Tract 2, 12.24 acres) to Cathleen K. Mayes for $116,280; (ii)
County Rd 103 (Tract 5, 14.12 acres) to Dennis Lastor for $160,000;
and (iii) County Rd 103 (Tract 1, 13.34 acres) to Tara Wells and
Martin Wells for $120,000.

The Debtor own two different undeveloped real properties (1) in
Travis County, Texas, and (2) in Lee County, Texas.

The Travis County Property is a 1.03 acres of Lake Austin view
property, appraised for $750,000.

The Lee County property consists of the following: (i) Tract 1 -
13.43 acres ($110,800); (ii) Tract 2 - 12.24 acres ($99,700); and
(iii) Tract 5 - 14.12 acres ($146,400).

The estimate Debtor equity in each one of his properties, and
non-avoidable liens and Property Taxes due each one of the Debtor's
properties:

                        Lien Holder  Travis County    Lee County
Equity (Est.)
                                        Property       Property

     Appraised Values                   $750,000       $356,800
     FirstLienHolder    Ozona Bank     -$281,602
     FirstLienHolder    Amir Batoei                   -$ 13,243
     Property Taxes                     $0            -$ 11,616
       Past Due

The Debtor have explored multiple alternatives to restructure their
financial affairs for the benefit of creditors and parties in
interest since the outset of these Chapter 11 Cases.  He believes
the selling his properties will maximize the value for their
creditors, and the net effect of Adversary No. 20-01041 and
Adversary No. 20-01042.

Prior to the Petition Date, the Debtor entered into a listing
agreement between Debtor and Broker Vance Powell, and their agent
Vance E. Powell III, MAI, SRPA, SRA, to market The Travis County
Property to sell for $795,000.  On Aug. 5, 2020, the Debtor has
sought and obtained an Order of the Court approving the employment
of the Broker.

On July 26, 2020, the Debtor entered into TREC form Contract of
Sale with the Buyer for the sale of the Property for $116,280.  The
target closing is Sept. 21, 2020 or sooner (the Buyer approved by
Prosperity Bank and ready to close).

The sales price for Tract 2 of Lee County property will be reduced
approximately by $13,243 to Amir H Batoei, and $11,616 (past due
property taxes), and $2,000 (pro rata portion of 2020 property
taxes) and less title policy, survey and miscellaneous closing cost
of estimated $5,000.  The Contract also provides for a 2%
commission to be paid to Stanberry Relators for amount of $2,326.
The net proceeds estimated to be $82096.

On July 27, 2020, the Debtor entered into TREC Form Contract of
Sale, subject to Court approval to sell the Tract 5 of Lee County
Property to Dennis Lastor for $160,000.  The target closing is
Sept. 30, 2020 or sooner (the Buyer Pre approved by BBVA Bank).

The sales price for Tract 2 of Lee County property will be reduced
by $3,000 (pro rata portion of 2020 property taxes) and less title
policy, survey and miscellaneous closing cost of estimated $5,000.
The Contract also provides for a 3% commission to be paid to Van
Zandt properties for amount of $4,800.  The net proceeds estimated
to be $147,200.

On Sept. 6, 2020, the Debtor entered into TREC Form Contract of
Sale, subject to Court approval to sell the Tract 5 to Tara Wells
and Martin wells for $120,000.  The target closing is Sept. 30,
2020 or sooner (the Buyer Pre approved by Classic Bank).

The sales price for Tract 1 of the Lee County property will be
reduced by $3,000 (pro rata portion of 2020 property taxes) and
less title policy, survey and miscellaneous closing cost of
estimated $5,000.  The net proceeds estimated to be $112,000.

Total net proceeds of sell of Tract 2, and Tract 5 and Tract 1 is
estimate to be $341,096, less U.S. Trustee fees.

The Debtor proposes that the reminder of all the net sales proceeds
will be held in escrow by Texas Country Title (Giddings) located at
103 S. Main Street, Giddings, Texas 78942, and Escrowed Funds will
be held and will not be distributed until further order of the
Court.

The Sale proceeds with the proposed purchase prices for Tract 1 and
Tract 2 will pay all non-avoidable liens and the property taxes in
full for Lee County Property, and also enable to quickly pay off
the OZONA Bank Loan in full without any delay, and over $60,000
available to be able purpose Chapter 11 Plan of reorganization
after closing within exclusivity period, these sales are in best
interest of creditors and the Debtor Estate.

The proposed transaction provides for the satisfaction of the
claims of all non-avoidable secured claims and will produce a
substantial return to the Debtor’s estate under the existing
allocation of sale proceeds. If the proposed transaction does not
close, the Lee County Tax Appraisal will move to lift stay, and
will reduce the recovery to the estate.  Accordingly, monetizing
the asset is in the best interest of the Debtor's estate and its
creditors.

To implement the foregoing sale process successfully, the Debtor
asks a waiver of any stay of the order granting the relief
requested herein pursuant to under Bankruptcy Rules 6004(h).

A copy of the Contracts is available at
https://tinyurl.com/yxal25gq from PacerMonitor.com free of charge.

Mohammad Reza Assadi sought Chapter 11 protection (Bankr. W.D. Tex.
Case No. 20-10766) on July 7, 2020.  The Debtor tapped Laurie Boyd,
Esq., as counsel.


MUSEUM OF AMERICAN: 2015B Bondholders Objects to Disclosures
------------------------------------------------------------
The Holders of Series 2015B Revenue Bonds (the "2015B Bondholders")
filed an objection to the Debtor's motion for entry of an order
approving (i) First Amended Disclosure,(ii) procedures for the
solicitation and tabulation of votes to accept or reject the
Debtor's chapter 11 plan, and (iii) related notice and objection
procedures.

The 2015B Bondholders object to the Disclosure Statement because
the Disclosure Statement does not contain the "quantity and quality
of information" necessary to render it adequate under Sec. 1125.

The 2015B Bondholders point out that the Debtor fails to
acknowledge in the Disclosure Statement that the corresponding
"share of the [2015B Bondholder] Claim of such collateral is
approximately 45% of the total value of collateral."

The 2015B Bondholders assert that not only, then, does the Debtor
make no mention in the Disclosure Statement of the Pari Passu
Provision, but the Debtor also disregards the mandate of the Pari
Passu Provision in its proposed treatment of 2015A Bondholders and
2015B Bondholders.

Counsel for the 2015B Bondholders:

     Rudolph J. Di Massa, Jr.
     Duane Morris LLP
     30 South 17th Street Philadelphia, PA 19103
     Telephone: (215) 979-1506
     Facsimile: (215) 689-2138
     E-mail: dimassa@duanemorris.com

           About Museum of American Jewish History

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

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


NEIMAN MARCUS: Hires AlixPartners as Financial Advisor
------------------------------------------------------
Neiman Marcus Group Ltd LLC, and its debtor-affiliates seek
authority from the U.S. Bankruptcy Court for the Southern District
of Texas to employ AlixPartners, LLP, as financial advisor to the
Debtor.

Neiman Marcus requires AlixPartners to provide independent
financial advisory services to Anthony R. Horton, the disinterested
manager (the "Disinterested Manager") of the board of managers
(collectively, the "Board") of the Debtor.

The services include the following:

   a. become familiar with the business, operations, properties,
      financial condition and prospects of the Debtors;

   b. assist in reviewing financial data and prepare
      presentations to the Disinterested Manager;

   c. analyze various restructuring scenarios and the potential
      impact of these scenarios on the value of the Debtors, and
      the recoveries of those stakeholders impacted by the
      restructuring;

   d. assist the Disinterested Manager in the investigation and
      evaluation of any causes of action that may exist related
      to the Company or the Debtors as a whole, including without
      limitation any causes of action arising from or related to
      transactions related to MyTheresa;

   e. provide testimony, as necessary, with respect to matters on
      which we have been engaged;

   f. attend meetings of the Debtors' board and board committees
      with respect to matters on which we have been engaged; and

   g. provide such other advisory services as are customarily
      provided in connection with the foregoing, as requested and
      mutually agreed.

AlixPartners will be paid at these hourly rates:

     Managing Director           $1,000 to $1,195
     Director                      $800 to $950
     Senior Vice President         $645 to $735
     Vice President                $470 to $630
     Consultant                    $175 to $465
     Paraprofessional              $295 to $315

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

Scott Winn, managing director of AlixPartners, 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.

AlixPartners can be reached at:

     Scott Winn
     ALIXPARTNERS, LLP
     909 Third Avenue,
     New York, NY 10022
     Tel: (212) 490-2500

                      About Neiman Marcus

Neiman Marcus Group LTD, LLC -- https://www.neimanmarcus.com/ -- is
a luxury omni-channel retailer conducting store and online
operations principally under the Neiman Marcus, Bergdorf Goodman,
and Last Call brand names. It also operates the Horchow e-commerce
website offering luxury home furnishings and accessories. Since
opening in 1907 with just one store in Dallas, Neiman Marcus and
its affiliates have strategically grown to 67 stores across the
United States.

Weeks after being forced to temporarily shutter stores due to the
coronavirus pandemic, Neiman Marcus Group and 23 affiliates sought
Chapter 11 protection (Bankr. S.D. Tex. Lead Case No. 20-32519) on
May 7, 2020, after reaching an agreement with a significant
majority of our creditors to undergo a financial restructuring that
will substantially reduce the Company's debt load, and provide
access to considerable financing to ensure business continuity.

Kirkland & Ellis LLP is serving as legal counsel to the Company,
Lazard Ltd. is serving as the Company's investment banker, and
Berkeley Research Group is serving as the Company's financial
advisor. Stretto is the claims agent, maintaining the page
https://cases.stretto.com/NMG

Judge David R. Jones oversees the cases.

The Extended Term Loan Lenders are represented by Wachtell, Lipton,
Rosen & Katz as legal counsel, and Ducera Partners LLC as
investment banker.

The Noteholders are represented by Paul, Weiss, Rifkind, Wharton &
Garrison LLP as legal counsel and Houlihan Lokey as investment
banker.



NETSMART INC: Moody's Rates New First-Lien Facilities 'B3'
----------------------------------------------------------
Moody's Investors Service affirmed Netsmart, Inc.'s B3 corporate
family rating and B3-PD probability of default rating, and assigned
a B3 instrument rating to the new first-lien senior secured credit
facilities. The outlook remains stable. Ratings on the existing
first-lien and second-lien facilities will be withdrawn upon
repayment when the transaction closes.

These rating actions follow Netsmart's proposed new issuance,
including a $100 million first-lien 5-year senior secured revolver
(expected to remain undrawn) and a $915 million first-lien 7-year
senior secured term loan. Net proceeds will be used to repay the
existing term loans in full and to prefund an acquisition.

Affirmations:

Issuer: Netsmart, Inc.

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

Assignments:

Issuer: Netsmart, Inc.

Senior Secured Bank Credit Facility, Assigned B3 (LGD3)

Outlook Actions:

Issuer: Netsmart, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Netsmart's B3 CFR reflects the company's high leverage at 6.5x as
of June, 2020 (Moody's adjusted including capitalized software as
an expense) and weak free cash flow metrics, with FCF/debt below
5%. Debt/EBITDA pro forma with the proposed refinancing transaction
is expected to increase to roughly 7x. The credit profile is
constrained by Netsmart's debt-funded acquisition appetite,
integration risks and relatively modest scale with $487 million in
GAAP revenue as of the twelve months ending June 2020.

Moody's expects private equity owners GI Partners and TA Associates
will continue to exercise aggressive financial policies, which will
offset the deleveraging benefits of Netsmart's long-term growth
profile, keeping leverage high. The COVID-19 global pandemic has
caused delays in IT budget spending and implementations across
Netsmart's client base, which will lead to weak organic revenue
growth in 2020, well below double-digit historical levels. A
decelerating top line combined with lower margins in 2020 will slow
down the deleveraging trend after recent debt-funded acquisitions.
Moody's expects organic revenue will improve to mid-single-digit
growth rates in 2021, as the impact of COVID-19 fades. However, the
uncertain duration and impact of the coronavirus pandemic could
lead to a prolonged period of depressed growth and margins,
elevating risks.

The rating benefits from Netsmart's leadership position in the
electronic healthcare record ("EHR") software segment serving the
niche human services and post-acute markets, which supports a
strong growth profile. An established client base with recurring
revenue contracts and a large backlog provides stability. Netsmart
continues to complement its EHR core offerings with other adjacent
products such as analytics and revenue cycle management, enabling
incremental growth opportunities from existing customers. Moody's
expects the company will continue to pursue debt-funded
acquisitions as it continues to aggregate software solutions within
the niche market segments it serves.

Liquidity is adequate based on an unrestricted cash balance of
roughly $11 million as of June 2020, a new undrawn $100 million
first lien revolver due 2025 and positive free cash flow in the
2%-4% range over the next 12 months. Moody's anticipates adequate
cushion under the first lien net leverage springing financial
covenant, which applies only when revolver utilization is above 35%
and is expected to be set around 7x. The new first-lien term loan
due 2027 amortizes 1% per annum.

The ratings for the first-lien senior secured facilities
incorporate Netsmart's overall probability of default, reflected in
the B3-PDR, and the loss given default assessment for the
individual instruments. The first-lien senior secured credit
facilities, consisting of a $100 million revolver maturing 2025 and
a $915 million term loan due 2027, are rated B3 with a loss given
default assessment of LGD3. The instrument ratings are in line with
the B3 CFR, reflecting the lack of subordinated debt in the
first-lien capital structure to absorb losses.

Preliminary terms in the first lien credit agreement contain
provisions for incremental first-lien debt capacity up to 1) the
greater of $162 million and 100% of consolidated EBITDA for the
trailing four quarters, plus 2) additional amounts subject to pro
forma first-lien net leverage of 5.6x (if pari passu secured) or so
long as pro forma first lien net leverage does not increase. The
maturity of the incremental facilities permitted subject to
leverage/coverage ratios must be the same or later than the
maturity of the existing facilities, but incremental amounts up to
the greater of $162 million and 100% of consolidated EBITDA may
have inside maturity dates. Junior incremental equivalent debt
capacity is subject to a total secured leverage ratio of 7.25x or a
2.0x interest coverage ratio (or so long as pro-forma
leverage/coverage does not increase/decrease). There are no
anticipated "blocker" provisions providing additional restrictions
on top of the covenant carve-outs to limit collateral leakage
through transfers of assets to unrestricted subsidiaries.
Subsidiaries are required to provide guarantees only if
wholly-owned; the sale or disposition of partial equity interests
will result in an automatic release of guarantees (subject to
provisions that limit guarantee releases if the sole purpose of
such transaction is to trigger such release with no further
business rationale). There are no leverage-based step-downs to the
requirement that net assets sale proceeds be used to reinvest or
repay the loans.

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

The stable outlook reflects the expectation for sustained credit
metrics over the next 12 months, as COVID-19 delays credit
improvement. Moody's expects organic revenue growth to be flat or
in the low single-digit percentage range in 2020, well below
historical levels, with a recovery to mid-single-digits in 2021.
Inorganic revenue in 2020 will benefit from a full year of McBee
(compared to 2019), the 2Q20 acquisition of QIRT and the
expectation for additional M&A. EBITDA margins are anticipated to
remain below 2019 levels as weak organic revenue growth and fixed
costs pressure profitability, partially offset by lower marketing,
travel, compensation and other discretionary expenses.

The ongoing transition to a software-as-a-service ("SaaS") model,
which has been accelerated by COVID-19, as well as new revenue
streams from lower margin services and acquisitions, such as
revenue cycle management and other services, will also pressure
margins. Free cash flow to debt is expected in the 2%-4% range
(Moody's adjusted) over the next 12 months, as organic growth and
margins remain under pressure from COVID-19. The credit profile and
outlook could deteriorate depending on the duration of the downturn
caused by the coronavirus pandemic, which remains uncertain.

The ratings could be upgraded if Moody's expects 1) sustained
organic revenue growth and increasing scale; 2) debt to EBITDA to
remain below 6.0x; 3) free cash flow to debt to be sustained above
5.0%; and 4) good liquidity.

The ratings could be downgraded if 1) revenue or profits do not
grow as expected, evidencing increased competition; 2) Moody's
expects debt to EBITDA will be sustained above 8.0x; 3) liquidity
deteriorates; or 4) free cash flow is expected to be negative (all
metrics Moody's adjusted).

Netsmart is a US provider of software and technology solutions for
the human services and post-acute sectors within the healthcare
industry. Netsmart's software enables health organizations to
create, manage and share medical information via patient electronic
healthcare records. The company's solutions are used by more than
35,000 client organizations, including over 560,000 care providers
and more than 30 million consumers in 50 states systems. In
December 2018, private equity owners GI Partners and TA associates
acquired the remaining stake held in Netsmart by Allscripts. GI
acquired its initial stake in 2016.

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


NEW YORK HOSPITALITY: Hires Calzaretto & Company as Accountant
--------------------------------------------------------------
New York Hospitality, JV, seeks authority from the U.S. Bankruptcy
Court for the Western District of Texas to employ Calzaretto &
Company LLC, as accountant to the Debtor.

New York Hospitality requires Calzaretto & Company to:

   a. assist the Debtor and its counsel in preparing and filing
      the required Schedules, Statement of Financial Affairs,
      Monthly Financial Reports, the Initial Debtor Report and
      other documents required by the Bankruptcy Code, the
      Federal Rules of Bankruptcy Procedure, the Local Rules of
      this Court and the administrative procedures of the Office
      of the U.S. Trustee;

   b. advise and assist the Debtor and its counsel in connection
      with inquiries from creditors and the United States Trustee
      regarding its current and past financial affairs;

   c. assist the Debtor and its counsel in the negotiation and
      documentation of any borrowing, sales or refinancing of
      property of the estate; and

   d. assist the Debtor and its counsel in the formulation of a
      plan of reorganization and disclosure statement and
      obtaining confirmation of a plan, including testimony in
      connection with confirmation.

Calzaretto & Company will be paid at these hourly rates:

     John Calzaretto (CPA)            $325
     Karen Walsh (Accountant)         $225
     Marc. C. Juerens, EA ATP         $225
     Staff/Support                    $110

Calzaretto & Company will also be reimbursed for reasonable
out-of-pocket expenses incurred.

To the best of the Debtor's knowledge 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.

Calzaretto & Company can be reached at:

     John A. Calzaretto
     Calzaretto & Company, LLC
     459 Route 38 West
     Maple Shade, NJ 08052
     Tel: (856) 667-0400
     Fax: (856) 667-1477

                  About New York Hospitality

New York Hospitality, JV, a single asset real estate (as defined in
11 U.S.C. Sec. 101(51B)), filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Tex. Case No.
20-10765) on July 6, 2020. At the time of filing, Debtor estimated
$1 million to $10 million in both assets and liabilities.

Judge Tony M. Davis oversees the case.

Debtor has tapped B. Weldon Ponder, Jr., Esq., and Catherine Lenox,
Esq., as its bankruptcy attorneys, and Calzaretto & Company, LLC as
its accountant.


NOBLE ENERGY: Egan-Jones Hikes Senior Unsecured Ratings to BB-
--------------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Noble Energy Inc. to BB- from B.

Headquartered in Houston, Texas, Noble Energy, Inc. is an
independent energy exploration and production company.



NORTH GWINNETT: $24.5K Sale of Equipment to Smith Scrap Approved
----------------------------------------------------------------
Judge Barbara Ellis-Monro of the U.S. Bankruptcy Court for the
Northern District of Georgia authorized North Gwinnett SUV, Inc.'s
sale of the inventory, equipment and property, excluding real
property and fixtures thereto, located at its premises commonly
referred to as 3932 Sudderth Road, Buford, Georgia to Smith Scrap
Metal, LLC for $24,500, in accordance with the terms of the Bill of
Sale.

A hearing on the Motion was held on Sept. 15, 2020 at 11:00 a.m.

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


The Debtor is authorized to use and distribute the Sales Proceeds
for payment of all customary closing costs, if any, and pay the net
proceeds to the Bankruptcy Estate, to be held in the IOLTA Account
of Jones & Walden LLC until further order of the Court.  

Notwithstanding Bankruptcy Rule 6004 or otherwise, the Order will
be effective immediately on entry and any stay of the Order is
waived so that the Debtor may close any sale contemplated
immediately upon entry of the Order and the Sale Proceeds will be
disbursed as stated immediately upon the closing of the sale.  

A copy of the Bill of Sale is available at
https://tinyurl.com/y3a6htlz from PacerMonitor.com free of charge.

                   About North Gwinnett SUV

Based in Buford, Georgia, North Gwinnett SUV, Inc. filed a Chapter
11 petition (Bankr. N.D. Ga. Case No. 19-54469) on March 21, 2019,
listing under $1 million in both assets and liabilities.  The
petition was signed by Ricky C. Lance, chief executive officer. The
case has been assigned to Judge Barbara Ellis-Monro.  Leslie M.
Pineyro, Esq., at Jones and Walden, LLC, represents the Debtor.



OCCASION BRANDS: Seeks to Hire Sills Cummis & Gross as Counsel
--------------------------------------------------------------
Occasion Brands, LLC, seeks authority from the US Bankruptcy Court
for the Southern District of New York to hire Sills Cummis & Gross
P.C. as its counsel.

The professional services Sills will render are:

     a. advise the Debtor with respect to its powers and duties as
a debtor in possession in the continued management and operation of
its business and property;

     b. advise and consult on the conduct of this Chapter 11 Case,
including all of the legal and administrative requirements of
operating in chapter 11;

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

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

     e. prepare pleadings in connection with this Chapter 11 Case,
including motions, applications, answers, orders, reports, and
papers necessary or otherwise beneficial to the administration of
the Debtor's estates;

     f. represent the Debtor in connection with obtaining authority
to continue using cash collateral and post-petition financing;

     g. advise the Debtor in connection with any potential sale of
assets;

     h. appear before the Court to represent the interests of the
Debtor's estates;

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

     j. perform all other necessary legal services for the Debtor
in connection with the prosecution of this Chapter 11 Case,
including: (i) analyzing the Debtor's leases and contracts and the
assumption and assignment or rejection thereof; (ii) analyzing the
validity of liens against the Debtor; and (iii) advise the Debtor
on corporate and litigation matters.

Sills' current hourly rates range from:

     Members              $575-$950
     Of Counsels          $425-$725
     Associates           $325-$650
     Paralegals/Clerks    $195-$295

     George R. Hirsch      $750
     Michael B. Goldsmith  $750
     Daniel J. Harris      $675
     Frank Gonzalez        $235

Sills does not hold or represent any other entity having an adverse
interest in connection with this case as required by section
1103(b), and further, is a "disinterested person" as that term is
defined in section 101(14) of the Bankruptcy Code, according to
court filings.

The firm can be reached through:

     George R. Hirsch, Esq.
     Daniel J. Harris, Esq.
     101 Park Avenue, 28th Floor
     New York, NY 10178
     Tel: (212) 643-7000
     Fax: (212) 643-6500
     Email: ghirsch@sillscummis.com
            dharris@sillscummis.com

                    About Occasion Brands

Founded in 1998, Occasion Brands, LLC is a family of e-commerce
websites that focuses on prom, homecoming, bridal, and other
special occasion events.  It is a pure-play e-commerce platform
for
prom dresses and operates its business through three web
properties: promgirl.com, simplydresses.com, and
KleinfeldBridalParty.com.r teen events.  Visit
https://www.occasionbrands.com for more information.

Occasion Brands sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y., Case No. 20-11684) on July 22,
2020.  Robert Nolan, chief restructuring officer, signed the
petition.

At the time of the filing, the Debtor was estimated to have assets
of $1 million to $10 million and liabilities of $10 million to $50
million.

S. Jason Teele, Esq. and Daniel J. Harris, Esq., of Sills Cummins &
Gross P.C. serve as Debtor's counsel.  Insight Partners, LLC, is
the Debtor's Restructuring Advisor, and Omni Agent Solutions is the
claims and noticing agent.


ORGANIC POWER: Wants Until Oct. 29 to File Plan & Disclosures
-------------------------------------------------------------
Organic Power, LLC, which filed for bankruptcy protection on April
1, 2019, requests the Honorable Court that it be granted 90 days,
or until Oct. 29, 2020, to submit its Disclosure Statement and
Reorganization Plan.

One of the main issues in Debtor's bankruptcy is the licensing
aspect.  The processes regarding OP's licensing have had some
setbacks due to the ongoing COVID-19 pandemic.  The relevant
government agencies have been closed and/or are operating at a much
reduced capacity and Debtor has been unable to continue the
licensing process even though it has tried to do so.

Furthermore, in Matosantos Commercial Corp., et al v. Matosantos
Vallecillo, et al., Adv. Pro. 19-00033, OP has requested to
continue the proceedings. Additionally, OP has moved for a
Preliminary Injunction and will be submitting a Motion for Summary
Judgment within the next 14 days.

Counsel for the Bankruptcy Estate:

     Rafael A. Gonzalez Valiente
     Godreau & Gonzalez Law, LLC
     PO Box 9024176
     San Juan, PR 00902-4176
     Telephone: 787-726-0077
     E-mail: rgv@g-glawpr.com

                      About Organic Power

Organic Power LLC -- https://prrenewables.com/ -- is a supplier of
renewable energy and a provider of environmentally sustainable food
waste recycling services based in Puerto Rico. It offers food
processing companies, restaurants, pharmaceuticals and retail
outlets an alternative to landfill disposal.

Organic Power sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.P.R. Case No. 19-01789) on April 1, 2019.  At the
time of the filing, the Debtor was estimated to have assets and
liabilities of between $10 million and $50 million.  Aimee I. Lopez
Pabon, Esq., of Godreau & Gonzalez LLC, has been tapped as counsel
for the Debtor.


OWENS-ILLINOIS INC: Egan-Jones Cuts Sr. Unsecured Ratings to CCC+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Owens-Illinois Inc. to CCC+ from B. EJR also
downgraded the rating on commercial paper issued by the Company to
C from B.

Headquartered in Perrysburg, Ohio, Owens-Illinois, Inc.
manufactures glass packaging products.



OXFORD INDUSTRIES: Egan-Jones Lowers Sr. Unsecured Ratings to BB-
-----------------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Oxford Industries Inc. to BB- from BBB-.

Headquartered in Atlanta, Georgia, Oxford Industries, Inc. operates
as an international apparel design, sourcing, and marketing
company.



PANOP CAB: Until April 19 to File Plan and Disclosures
------------------------------------------------------
Upon the motion, dated August 10, 2020, Matreiya Trans, Corp., for
entry of an order extending the Debtors' time period in which to
file a chapter 11 plan of reorganization and disclosure statement,
the Court ordered that the Debtors' Time period to file is extended
to and including April 19, 2021.

                     About Matreiya Trans, Corp.

Based in New York City, New York, Matreiya Trans, Corp. filed a
voluntary petition under Chapter 11 of the Bankruptcy Code (Bankr.
E.D.N.Y. Lead Case No. 19-47710) on Dec. 26, 2019, listing under $1
million in both assets and liabilities. The petition was signed by
Michael L. Simon, president. Alla Kachan, Esq. at LAW OFFICES OF
ALLA KACHAN, P.C., represents the Debtor.


PERMIAN HOLDCO 1: Committee Hires Troutman Pepper as Counsel
------------------------------------------------------------
The official committee of unsecured creditors of Permian Holdco 1,
Inc. and affiliates seeks authority from the US Bankruptcy Court
for the District of Delaware to retain Troutman Pepper Hamilton
Sanders LLP as its counsel.

The Committee requires Troutman Pepper to:

     a. advise the Committee with respect to its rights, duties and
powers in these cases;

     b. assist and advise the Committee in its consultations with
the Debtors relating to the administration of these cases;

     c. assist the Committee in analyzing the claims of the
Debtors' creditors and the Debtors' capital structure and in
negotiating with the holders of claims and, if appropriate, equity
interests;

     d. assist the Committee's investigation of the acts, conduct,
assets, liabilities and financial condition of the Debtors and
other parties involved with the Debtors, and the operation of the
Debtors' businesses;

     e. assist the Committee in its analysis of, and negotiations
with the Debtors or any other third parties concerning matters
related to, among other things, the assumption or rejection of
certain leases of non-residential real property and executory
contracts, asset dispositions, financing transactions and the terms
of a plan of reorganization or liquidation for the Debtors;

     f. assist and advise the Committee as to its communications,
if any, to the general creditor body regarding significant matters
in this case;

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

     h. review, analyze, and advise the Committee with respect to
applications, orders, statements of operations and schedules filed
with the Court;

     i. assist the Committee in preparing pleadings and
applications as may be necessary in furtherance of the Committee's
interests and objectives; and

     j. perform such other services as may be required and which
are deemed to be in the interests of the Committee in accordance
with the Committee's powers and duties as set forth in the
Bankruptcy Code.

Troutman Pepper will be paid at these hourly rates:

     Francis J. Lawall,Partner          $895
     Donald J. Detweiler, Partner       $855
     Marcy McLaughlin Smith, Associate  $485
     Kenneth A. Listwak, Associate      $460
     Susan M. Henry, Paralegal          $305
     Monica A. Molitor, Paralegal       $305
     Peggianne Hardin, Paralegal        $295

Donald J. Detweiler, a partner of Troutman Pepper, 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
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.

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, Mr.
Detweiler disclosed that:

     -- it has not agreed to any variations from, or alternatives
to, its standard or customary billing arrangements for this
engagement;

     -- none of the professionals included in the engagement vary
their rate based on the geographic location of the bankruptcy
case;

     -- the firm has not represented the Committee in the 12 months
prepetition; and

     -- Troutman Pepper will work with the Committee to develop and
approve a prospective budget and staffing plan for Troutman
Pepper's engagement for the postpetition period as appropriate. The
budget may be amended as necessary to reflect changed or
unanticipated circumstances.

The firm can be reached through:

     Donald J. Detweiler
     Troutman Pepper Hamilton Sanders LLP
     Hercules Plaza, 1313 Market Street
     Suite 5100
     Wilmington, DE 19801
     Phone: 302-777-6524
     Email: donald.detweiler@troutman.com

                       About Permian Holdco

Permian Holdco 1, Inc. and its affiliates are manufacturers of
above-ground storage tanks and processing equipment for the oil and
natural gas exploration and production industry.

Permian Holdco 1, Inc. and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del., Case No.
20-11822) on July 19, 2020.  The petitions were signed by Chris
Maier, chief restructuring officer.  Hon. Mary F. Walrath presides
over the cases.

The Debtors have estimated assets of $0 to $50,000,000 and
estimated liabilities of $0 to $50,000,000.

M. Blake Cleary, Esq., Robert F. Poppiti, Jr., Esq., Joseph M.
Mulvihill, Esq., and Jordan E. Sazant, Esq. of Young Conaway
Stargatt & Taylor, LLP serve as counsel to the Debtors.  Seaport
Gordian Energy LLC serves as investment banker to the Debtors and
Epiq Corporate Restructuring LLC acts as notice and claims agent.


PH GLATFELTER: Egan-Jones Lowers Senior Unsecured Ratings to B+
---------------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by P H Glatfelter Company to B+ from BB-.

Headquartered in York, Pennsylvania, P.H. Glatfelter Company,
commonly known as Glatfelter, manufactures specialty paper and
engineered products.



POST OFFICE SQUARE: Case Summary & 13 Unsecured Creditors
---------------------------------------------------------
Debtor: Post Office Square, LLC
        7 Stillo Drive
        Monsey, NY 10952

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       Southern District of New York

Case No.: 20-23058

Judge: Hon. Robert D. Drain

Debtor's Counsel: Harvey S. Barr, Esq.
                  BARR LEGAL, PLLC
                  80 Red Schoolhouse Road
                  Suite 110
                  Spring Valley, NY 10977
                  Tel: 845-352-4080
                  E-mail: hbarr@barrlegal.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Larry B. Weinstein, sole member.

A copy of the petition containing, among other items, a list of the
Debtor's 13 unsecured creditors is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/I2ENJKY/Post_Office_Square_LLC__nysbke-20-23058__0001.0.pdf?mcid=tGE4TAMA


PRYSM INC: Court Gives Approval to Tap Into DIP Funds
-----------------------------------------------------
Big-screen software and display maker Prysm Inc. received a
Delaware judge's approval to tap a $3 million debtor-in-possession
loan as it barrels toward speedy consideration of its prepackaged
Chapter 11 plan.

During a virtual hearing Aug. 7, U.S. Bankruptcy Judge John T.
Dorsey gave interim approval for the $750,000 portion of the DIP
financing.  On Aug. 28, 2020, the judge authorized the Debtor a
full draw of up to $3 million.

The DIP is being provided by Texas-based ESW Capital.

The judge also set a Sept. 15 hearing to consider approval of both
Prysm's Chapter 11 plan and disclosure statement.

                        About Prysm Inc.

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

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

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

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

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


PRYSM INC: Unsecureds to Recover 6.01% in Plan
----------------------------------------------
According to its Disclosure Statement, Prysm, Inc., submitted a
Plan that provides for:

   (1) the reorganization of the Debtor into two separate
businesses consisting of (i) a hardware display business focused on
the development, marketing and sale of large format displays based
on the Debtor’s proprietary LPD technology, and (ii) a software
business focused on the development, marketing and sale of
cloud-hosted collaboration software solutions,

   (2) the transfer of the hardware business, including the assets
and contracts of the hardware business, on the Effective Date to a
newly formed company referred to herein as Hardware NewCo, which
will be owned by the Secured Noteholders (and by GII if it
exercises the GII Election Option),

   (3) the funding of the Cash Consideration by the Plan Sponsor on
the Effective Date in exchange for 100% of the new equity of the
Reorganized Debtor,

   (4) the distribution of the Cash Consideration and other Cash
held by the Debtor on the Effective Date to Hardware NewCo, to GII
and to a Distribution Trust to pay allowed administrative claims
and the distributions to holders of Allowed Claims other than the
Secured Noteholders and GII (including the $500,000 GUC Recovery to
holders of General Unsecured Claims), all in accordance with the
Plan; and

   (5) the reorganization of the Debtor by retiring, cancelling,
extinguishing and/or discharging the Debtor's prepetition Equity
Interests and issuing New Equity in the Reorganized Debtor to ESW,
in its capacity as the Plan Sponsor or an affiliate and, to the
extent that it exercises the Subscription Option, to ESW, in its
capacity as the DIP Lender.

Class 1 GII Senior Secured Claims, which are impaired, may recover
98.7% of their claims.  Class 2 Secured Noteholder Claims, which
areimpaired, may recover 5.96% of their claims.  Class 5 General
Unsecured Claims may recover 6.01% of their claims.  Class 6 Equity
Interests won't recovery anything.

A full-text copy of the Disclosure Statement dated August 5, 2020,
is available at https://tinyurl.com/y55narll from PacerMonitor.com
at no charge.

Proposed Attorneys for Debtor:

     Charles J. Brown, III
     Michael Busenkell
     Ronald S. Gellert
     Amy D. Brown
     Holly Megan Smith (DE 6497)
     GELLERT SCALI BUSENKELL & BROWN, LLC
     1201 N. Orange St., Suite 300
     Wilmington, Delaware 19801
     Telephone: (302) 425-5800
     Facsimile: (302) 425-5814
     E-mail: cbrown@gsbblaw.com
            mbusenkell@gsbblaw.com
            rgellert@gsbblaw.com
            abrown@gsbblaw.com
            hmegansmith@gsbblaw.com

                        About Prysm Inc.

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

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

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

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

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


PURDUE PHARMA: NAACP Asks Court to Have a Seat at Bankruptcy Case
-----------------------------------------------------------------
Reuters reports that The National Association for the Advancement
of Colored People (NAACP) won approval of its motion to intervene
in the Chapter 11 case of Purdue Pharma.

The NAACP said it was concerned about how the states slated to
receive Purdue settlement money will ultimately spend it and that
it wants to insure the "disproportionate impact" of the opioid
crisis on Black communities will be addressed when the settlement
is finalized.

With the order, Reuters reports that the NAACP will have a say in
how proceeds from Purdue Pharma's opioid litigation settlement will
be distributed.

The group obtained approval during a telephonic hearing from U.S.
Bankruptcy Judge Robert Drain in White Plains, New York, to
intervene in the OxyContin maker's Chapter 11 case, which was filed
nearly a year ago amid extensive litigation over its role in the
national opioid crisis. The company has proposed a settlement worth
around $10 billion to resolve the litigation.

                     About Purdue Pharma LP

Purdue Pharma L.P. and its subsidiaries --
http://www.purduepharma.com/-- develop and provide prescription
medicines and consumer products that meet the evolving needs of
healthcare professionals, patients, consumers and caregivers.

Purdue's subsidiaries include Adlon Therapeutics L.P., focused on
treatment for Attention-Deficit/Hyperactivity Disorder (ADHD) and
related disorders; Avrio Health L.P., a consumer health products
company that champions an improved quality of life for people in
the United States through the reimagining of innovative product
solutions; Imbrium Therapeutics L.P., established to further
advance the emerging portfolio and develop the pipeline in the
areas of CNS, non-opioid pain medicines, and select oncology
through internal research, strategic collaborations and
partnerships; and Greenfield Bioventures L.P., an investment
vehicle focused on value-inflection in early stages of clinical
development.

Opioid makers in the U.S. are facing pressure from a crackdown on
the addictive drug in the wake of the opioid crisis and as state
attorneys general file lawsuits against manufacturers. More than
2,000 states, counties, municipalities and Native American
governments have sued Purdue Pharma and other pharmaceutical
companies for their role in the opioid crisis in the U.S., which
has contributed to the more than 700,000 drug overdose deaths in
the U.S. since 1999.

OxyContin, Purdue Pharma's most prominent pain medication, has been
the target of over 2,600 civil actions pending in various state and
federal courts and other fora across the United States and its
territories.

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation.  The Debtors' consolidated
balance sheet as of Aug. 31, 2019, showed $1.972 billion in assets
and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain oversees the cases.  

The Debtors tapped Davis Polk & Wardwell LLP and Dechert LLP as
legal counsel; PJT Partners as investment banker; AlixPartners as
financial advisor; and Prime Clerk LLC as claims agent.

Akin Gump Strauss Hauer & Feld LLP and Bayard, P.A. represent the
official committee of unsecured creditors appointed in Debtors'
bankruptcy cases.

David M. Klauder, Esq., was appointed as fee examiner. The fee
examiner is represented by Bielli & Klauder, LLC.


QUEST GROUP: Oct. 7 Continued Hearing on Disclosures
----------------------------------------------------
Judge A. Jay Cristol has ordered that the hearings to consider the
adequacy of the Quest Group Holding, LLC's Second Amended
Disclosure Statement and Motion to Value and Determine Status of
Lien on Non-Homestead Real Property are continued to Oct. 7, 2020
at 2:00 p.m.  The hearing will be conducted in Courtroom 7 at the
C. Clyde Atkins United States Courthouse, located at 301 North
Miami Avenue, Miami Florida.

                    About Quest Group Holding

Quest Group Holding, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-21776) on Sept. 25,
2018.  In the petition signed by Eddrian Burciaga, owner, the
Debtor was estimated to have assets of less than $1 million and
liabilities of $1 million to $10 million.  Judge Jay A. Cristol
oversees the case.  The Debtor tapped Marrero, Chamizo, Marcer,
Law, LP, as its legal counsel.


RED ROSE INC: Seeks to Hire JHS CPAs as Tax Preparer
----------------------------------------------------
Red Rose, Inc., and its debtor-affiliates seek authority from the
US Bankruptcy Court for the District of Nevada to employ JHS CPAs,
LLP, a limited liability partnership, as their tax preparer.

Services that JHS will render are:

     a. prepare 2019 federal and state income tax returns for all
Debtors;
  
     b. provide tax advice as needed to the Debtors on a state and
federal level; and

     c. provide tax representation as needed at the federal and
state level as needed for any tax related matters.

JHS's current hourly rates are:

     Craig Cleveland    $450
     Thomas N. Henle    $450
     James F. Kepke     $450
     Michael R. Huhn    $450

     Partners $450
     Managers $360-$390
     Supervisors $270
     Senior Staff $180-$270
     Staff Accountants $140-$180
     IT Manager $200

Michael Huhn, CPA, a partner at JHS, assured the court that his
firm does not hold or represent any interest adverse to Debtors or
Debtors' estates, and is a "disinterested person," as that term is
defined in Bankruptcy Code section 101(14).

The firm can be reached through:

     Michael Huhn, CPA
     JHS CPAs, LLP
     135 Town and Country Dr
     Danville, CA 94526
     Phone: +1 925-820-1821

                  About Red Rose Inc.

Red Rose, Inc., its affiliates and its parent company Petersen-Dean
Inc., a full-service, privately-held roofing and solar company,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. Lead Case No. 20-12814) on June 11, 2020.  At the time of
the filing, Red Rose and Petersen-Dean each disclosed assets of
between $10 million and $50 million and liabilities of the
samerange.  

Judge Mike K. Nakagawa oversees the cases.  Debtors are represented
by Fox Rothschild, LLP. The Debtors tapped JHS CPAs, LLP as their
tax preparer.


RELIANCE INTERMEDIATE: Moody's Withdraws Ba1 CFR on Repayment
-------------------------------------------------------------
Moody's Investors Service withdrawn Reliance Intermediate Holdings
LP's Ba1 Corporate Family Rating, Ba1-PD probability of default
rating and the Ba2 rating on its senior secured notes following the
full repayment of the senior secured notes on August 27, 2020.

Withdrawals:

Issuer: Reliance Intermediate Holdings LP

Corporate Family Rating, Withdrawn, previously rated Ba1

Probability of Default Rating, Withdrawn, previously rated Ba1-PD

Senior Secured Regular Bond/Debenture, Withdrawn, previously rated
Ba2 (LGD5)

Outlook Actions:

Issuer: Reliance Intermediate Holdings LP

Outlook, Changed to Rating Withdrawn from Stable

RATINGS RATIONALE

Moody's has withdrawn all ratings for Reliance because the company
has fully repaid the outstanding balance ($95 million) of the
senior secured notes as part of its refinancing strategy. Post
repayment, Moody's will no longer rate any of Reliance's debt
obligations, resulting in the withdrawal of the issuer's corporate
family rating and its probability of default rating.

Reliance Intermediate Holdings LP is the holding company of
Reliance LP, which provides residential water heater rentals and
heating, ventilation, and air-conditioning services in Canada and
the US.


REMINGTON ARMS: Sandy Hook Victims Oppose Quick Sale
----------------------------------------------------
Scott Cohn of CNBC reports that the Remington Arms Co. appears on
the verge of being sold off in pieces following its second Chapter
11 bankruptcy filing in just over two years.  Families of nine of
the 26 victims of the 2012 massacre at Sandy Hook Elementary School
in Newtown, Connecticut, which was carried out by a gunman using a
Remington-made Bushmaster AR-15 rifle, has opposed the sale
process.

The families sued Remington in 2014 alleging that the company's
marketing of the assault-style rifle led to the attack.  Last year,
the Supreme Court cleared the way for the suit to proceed.
Remington's proposed bankruptcy auction -- which aims to sell off
parts of the company "free and clear" of liabilities -- is silent
about the lawsuit.  The families allege that is intentional.

In a court filing on Aug. 7, the families said the proposed
fast-track auction would "prevent Remington from ever answering for
its role in the wrongful marketing of the weapon and that
marketing's causal role in the devastating loss of life at Sandy
Hook Elementary School."

They are asking the judge to slow down the process and to give
liability claimants like them a seat on the official committee of
unsecured creditors, which will help steer the bankruptcy process.

Remington said it will let the court decide whether to give the
families a seat on the committee, but the company said the
families' liability claims should be decided later.

"This is not the time nor the process for addressing the merits of
the Sandy Hook Plaintiffs' claims," the company said in a court
filing.

                  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,
Remington 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 have 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 Aug. 6,
2020.  The committee is represented by Fox Rothschild, LLP and
Baker Donelson Bearman Caldwell & Berkowitz, PC.


RGN-ROSEVILLE: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: RGN-Roseville III, LLC
        3000 Kellway Drive
        Suite 140
        Carrollton, TX 75006

Business Description: RGN-Roseville III is primarily engaged in
                      renting and leasing real estate properties.

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       District of Delaware

Case No.: 20-12380

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: $100,000 to $500,000

The petition was signed by James S. Feltman, responsible officer.

The Debtor filed an empty list of its 20 largest unsecured
creditors.

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

https://www.pacermonitor.com/view/ACA7BAI/RGN-Roseville_III_LLC__debke-20-12380__0001.0.pdf?mcid=tGE4TAMA

The Debtor will move for joint administration of its case for
procedural purposes only pursuant to Rule 1015(b) of the Federal
Rules of Bankruptcy Procedure under the case captioned In re
RGN-Group Holdings, LLC, et al. (Bankr. D. Del. Case No. 20-11961).


ROLLOFFS HAWAII: Approval of TrashMasters et al. Deal Recommended
-----------------------------------------------------------------
Bankruptcy Judge Robert J. Faris recommended that the district
court enter judgment finding that a settlement between the
plaintiff and certain of the defendants in the case captioned DANE
S. FIELD, Chapter 7 Trustee for the Estate of Rolloffs of Hawaii,
LLC, Plaintiff, v. TRASHMASTERS, LLC; CORRIDOR CAPITAL, LLC;
CORRIDOR CAPITAL ADVISORS, LLC, et al., Defendants, Adv. Pro. No.
18-90035 (Bankr. D. Haw.) has been entered into in good faith, for
purposes of Haw. Rev. Stat. section 663-15.5.

The chapter 7 bankruptcy trustee of Rolloffs Hawaii, LLC, sued the
defendants, alleging that they breached duties owed to Rolloffs and
received avoidable transfers from Rolloffs. The trustee has also
filed a separate adversary proceeding to avoid and recover payments
made to certain other defendants. The defendants in both adversary
proceedings have vigorously contested the trustee's allegations.

The trustee has negotiated a settlement with certain of the
defendants identified in the proposed judgment as TrashMasters, the
Corridor Defendants, and the SPB Defendants. In the main bankruptcy
case, Judge Faris had approved the settlement and authorized the
trustee to enter into it.

This settlement resolves the trustee's claims against the settling
defendants in both adversary proceedings. The trustee's claims
against the other defendants remain pending.

Pursuant to the settlement agreement, the settling defendants will
pay the trustee a total of $1,700,000. The settling defendants'
obligations are subject, however, to the entry of the district
court determining that the settlement agreement was made in good
faith pursuant to Haw. Rev. Stat. section 663-15.5. This
determination will bar claims and cross-claims by the non-settling
defendants against the settling defendants. (The parties want the
district court to make this determination, rather than the
bankruptcy court, due to the constitutional limitations on the
bankruptcy court's decision-making power.

On July 10, 2020, the trustee filed a motion asking the bankruptcy
court to recommend that the district court make the good faith
determination. The motion set out the legal basis and supporting
evidence for the trustee's request. The trustee served the motion
on all parties to the adversary proceedings. None of the defendants
whose claims would be affected by the good faith determination
objected or responded to the motion.

Based on the evidence and arguments presented by the trustee, and
the failure of any of the non-settling defendants to respond or
object to the trustee's motion, Judge Faris found that the trustee
and the settling defendants have entered into the settlement in
good faith within the meaning of Haw. Rev. Stat. section 663-15.5.

A copy of the Court's Recommendation dated August 25, 2020 is
available at https://bit.ly/3iS0FRw from Leagle.com.

               About Rolloffs Hawaii, LLC

Rolloffs Hawaii, LLC, owns and operates a refuse collection and
trash disposal business in the State of Hawaii.  

Rolloffs Hawaii filed a chapter 11 petition (Bankr D. Hawaii Case
No. 16-01294) on Dec. 9, 2016.  In its petition, the Debtor
estimated $1 million to $10 million in both assets and
liabilities.
The Debtor tapped Jerrold K. Guben, Esq. and Jeffrey S. Flores,
Esq., at O'Connor Playdon & Guben LLP, as counsel; and Lincoln
International LLC as investment banker.

The court appointed Dane S. Field as the Chapter 11 trustee for
the
Debtor on Jan. 17, 2017.  The Chapter 11 trustee engaged Klevansky
Piper, LLP as counsel; KMH LLP as accounting and financial
consultant; Char Sakamoto Ishii Lum & Ching as special counsel;
and
Elijahtech, LLC as IT consultant and support service provider.


ROVIG MINERALS: Trustee Hires Postlethwaite as Accountant
---------------------------------------------------------
Dwayne M. Murray, the Chapter 11 Trustee of Rovig Minerals, Inc.,
seeks authority from the US Bankruptcy Court for the Western
District of Louisiana to retain Tabatha Broussard, CPA and
Postlethwaite & Netterville, as the Estate's accountant.

It is necessary for the trustee to hire a tax professional in order
to comply with the plan and consummate any plan confirmed by the
Court. Postlethwaite is well versed and experienced in tax and
accounting matters.

Postlethwaite's hourly rates are:

     Directors             $265 - $385
     Associate Directors   $195 - $275
     Managers              $150 - $200
     Seniors               $120 - $165
     Staff                 $95 - $135

There exists no other facts which disqualify Tabatha Broussard, CPA
or Postlethwaite as disinterested persons within the meaning of 11
U.S.C. Section 101(14), according to court filings.

The firm can be reached through:

     Tabatha Broussard, CPA
     Postlethwaite & Netterville
     8550 United Plaza Blvd., Suite 1001
     Baton Rouge, LA 70809
     Tel: 225-922-4600, 800-259-2922
     Fax: 225-922-4611
     Email: tbroussard@pncpa.com

                    About Rovig Minerals

Rovig Minerals, Inc. -- http://www.rovigminerals.com/-- was
founded in 1980 in Billings, Mont., to pursue exploration and
development of mineral, oil and gas projects around the world.

On Sept. 25, 2019, creditors FDF Energy Services LLC, Tri-City
Services Inc., Oil Country Tubular Corp., DH Rock Bit Inc., Aldonsa
Inc. filed an involuntary Chapter 11 petition against the Debtor
(Bankr. W.D. La. Case No. 19-51133). The creditors are represented
by Michael A. Crawford, Esq., at Taylor, Porter, Brooks &
Phillips.

On Oct. 18, 2019, the Debtor and the Petitioning Creditors signed a
joint stipulation to convert the involuntary to a voluntary chapter
11 and for entry of a consent order for relief pursuant to 11
U.S.C. Sec. 303(h)(1).

The case is assigned to Judge John W. Kolwe.

The Debtor tapped H. Kent Aguillard, Esq., and Caleb Aguillard,
Esq., as its bankruptcy attorneys. The Debtor tapped Postlethwaite
& Netterville as accountant.


ROYALE ENERGY: Stockholders Pass All Proposals at Annual Meeting
----------------------------------------------------------------
Royale Energy, Inc., held its annual meeting of shareholders on
Sept. 14, 2020, at which the stockholders:

   (1) elected Thomas M. Gladney, Jonathan Gregory, Johnny
       Jordan, Karen Kerns, Mel G. Riggs, and Robert Vogel
       as directors to serve until the next annual shareholders'
       meeting, or until their successors are elected;

   (2) approved Moss Adams LLP as the Company's independent
       auditors for fiscal 2020;

   (3) approved, in a nonbinding vote, the compensation of the
       Company's executive officers; and

   (4) approved, by a plurality vote, the three year frequency of
       shareholder votes on Company's executive compensation.

                      About Royale Energy

Headquartered in El Cajon, CA, Royale Energy -- http://www.royl.com
-- is an independent exploration and production company focused on
the acquisition, development, and marketing of oil and natural gas.
The Company has its primary operations in California's Los Angeles
and Sacramento Basins.

Royale Energy reported a net loss of $348,383 for the year ended
Dec. 31, 2019, compared to a net loss of $23.50 million on $3.28
million of total revenues for the year ended Dec. 31, 2018.  As of
June 30, 2020, the Company had $17.64 million in total assets,
$15.73 million in total liabilities, $21.83 million in convertible
preferred stock, and a total stockholders' deficit of $19.92
million.

Moss Adams LLP, in San Diego, California, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated March 30, 2020 citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


SAN REMIGIO: Court Confirms Plan and Approves Disclosures
---------------------------------------------------------
San Remigio, LLC's Plan contemplates a reorganization of the Debtor
with revenue earned from the leasing of its principal asset, a bar
and grill in Brownsville, Texas.

Judge Eduardo V. Rodriguez ruled that the Plan complies with the
applicable provisions of Chapter 11 of the Bankruptcy Code and the
Plan meets all of the requirements of 11 U.S.C. Sec. 1129.

All classes of impaired creditors voting on the Plan voted to
"accept" the Plan.

Judge Eduardo V. Rodriguez confirmed the Plan and approved the
Disclosure Statement.

The first distribution to creditors is set out in the Confirmed
Plan.

The Secured Claim of LINDSEY CLARK, DIANA CLARK, KATHY JENNINGS,
ALBERT PAREDES, ESTER ESTRADA, MANUELA VICINAIZ, AND MIGUEL
VICINAIZ will be in the agreed amount of $108,000 and will be paid
by the Debtor in equal monthly installments, commencing 30 days
from the Plan's Confirmation Date and ending 42 thereafter.  The
claim will bear interest at the rate of 4.25% per annum.

If the case is later converted to a case under chapter 7 of the
Bankruptcy Code, all assets of the debtor will revest in the
chapter 7 estate and be subject to administration by a chapter 7
trustee.

                      About San Remigio LLC

San Remigio, LLC, a company based in Brownsville, Texas, filed a
Chapter 11 petition (Bankr. S.D. Tex. Case No. 20-10008) on Jan. 7,
2020. At the time of the filing, the Debtor had estimated assets of
between $500,001 and $1 million and liabilities of between $100,001
and $500,000.  Judge Eduardo V. Rodriguez oversees the case.
Enrique J Solana, PLLC, is the Debtor's legal counsel.


SANAM CONYERS: Unsecureds to be Paid in Full in Janam Taccoa Plan
-----------------------------------------------------------------
Janam Taccoa Lodging LLC, d/b/a The Quality Inn Toccoa, filed an
Amended Disclosure Statement explaining its Chapter 11 Plan.

CLASS B: Allowed Secured Claims of PromiseOne BANK, filed in the
amount of $1,464,139, will be paid with interest at the contractual
rate of interest on the first priority deed to secure debt, which
is prime plus 2%, and which at the time of the filing of this Plan
equals an APR of 5.25%.  The loan will be amortized over a period
of 25 years, with a balloon payment on the 61st month after the
commencement of amortized payments.  Payments of principal and
interest will be $8,955 per month.

CLASS C: ALLOWED CLAIM OF CHOICE HOTELS INTERNATIONAL will receive
monthly payments.  The administrative claim portion [Claim No. 9]
for post-petition franchise fees in the amount of $5,472 will be
paid on the Effective Date.  The prepetition claim for fees and
commissions of $38,486 will be paid 20%, or $7,697, on the
effective date and then be paid subsequent monthly payments of
$1,000 until paid in full.

CLASS D: ALLOWED GENERAL UNSECURED CLAIMS LESS THAN $1,000
(Convenience Class) will be paid in full on the Effective Date.
Claimants having claims greater than $1,000 may elect to be
classified in this Class and, upon doing so, will be entitled to
single payment of $999.99 on the Effective Date.

CLASS E: ALLOWED GENERAL UNSECURED CLAIMS will be paid in full.
Payments will be issued prorate to all allowed claims in this class
at the rate of not less than $6,000 per calendar quarter ("the Plan
Funding Pool") with the first distributions to commence three
months after the final payment of the Class A Priority Claim.

CLASS F: EQUITY SECURITY INTERESTS will retain their equity
interests, but will not be entitled to receive any distributions or
payments until all Plan payments to senior unsecured classes have
been made, and such claims have been paid in full.

The Plan will be funded, initially, from funds accumulated during
the pendency of this case that or on deposit in the Debtor-in
Possession account.  Ongoing payments of priority, secured, and
general unsecured claims will come from income generated by the
operation of the Hotel by the Reorganized Debtor.

A full-text copy of the First Amended Disclosure Statement dated
August 5, 2020, is available at https://tinyurl.com/y4qcap3x from
PacerMonitor.com at no charge.

Attorneys for Debtor:

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

                      About Janam Taccoa

Janam Taccoa Lodging LLC, owns and operates a single hotel located
at 106 Stephens Circle, Taccoa, Stephens County, Georgia 30577.
The hotel offers 60 guest rooms and meeting rooms.  The Hotel was
purchased in August of 2016 at a cost of $1,290,000, and was
appraised by CBRE in May of 2020 as having a going concern value of
$1,625,000 and a liquidation value of $1,150,000.  The hotel
operates as a Quality Inn pursuant to a franchise agreement with
Choice Hotels International.  The franchise agreement was executed
on July 26, 2016, and is for a term of 20 years.

Janam Taccoa Lodging LLC, along with related debtor entities, filed
a Chapter 11 petition on March 26, 2019 in the U.S. Bankruptcy
Court for the Northern District of Georgia.  Their cases are
jointly administered In re Sanam Conyers Lodging, LLC (Bankr. Lead
Case No. 19-54798). Judge Wendy L. Hagenau oversees the cases.
Danowitz Legal, PC, is the Debtors' counsel.


SCIENTIFIC GAMES: Institutional Investors to Acquire 34.9% Stake
----------------------------------------------------------------
A number of long-term institutional investors of Scientific Games
Corporation, including highly credentialed gaming industry investor
Caledonia, have reached agreement to acquire a 34.9% stake in
Scientific Games from MacAndrews & Forbes Incorporated at a price
of $28.00 per share.  In connection with the transaction,
Scientific Games is implementing a series of governance changes and
enhancements, including refreshment of its Board of Directors and
termination of the Stockholders Agreement with MacAndrews & Forbes,
to reflect its new investor base and continue to position the
Company for growth and value creation.

Barry Cottle, president and CEO of Scientific Games, said,
"Scientific Games is well-positioned for future success given our
industry leading portfolio of products and technologies, loyal
customer base and talented leadership team.  We are pleased to have
the support of our refreshed Board and new investor base as we
continue to execute on our strategy to drive meaningful long-term
growth and shareholder value creation."

         New Board of Directors to Oversee and Help Implement
       Transformative Strategies to Optimize Business Portfolio

The Scientific Games Board will be reconstituted to include all
existing directors, other than the MacAndrews & Forbes
representatives, as well as three new directors.  The Board will
comprise a majority of independent directors with a deep and
diverse mix of gaming industry, financial, strategic and
operational experience.

Former Aristocrat Chief Executive Officer Jamie Odell, along with
former Aristocrat Chief Financial Officer Toni Korsanos, will join
the Scientific Games Board as executive chair and executive vice
chair, respectively.  They will be joined on the Board by an
additional independent non-executive director.  Ronald Perelman,
current executive chairman of the Scientific Games Board and
MacAndrews & Forbes Chairman and CEO, as well as Barry Schwartz and
Frances Townsend, the two other MacAndrews & Forbes
representatives, will resign from the Board.

During Mr. Odell's tenure as CEO of Aristocrat from 2009 to 2017,
Aristocrat's market capitalization increased from $1.3 billion to
approximately $7.5 billion and achieved leading market share
positions in digital, Class II and Class III gaming.  Mr. Odell and
Ms. Korsanos currently serve as senior advisors to the Scientific
Games Board and work with Mr. Cottle to develop and support the
Company's current growth strategies.

Mr. Odell said, "I am excited to become the Executive Chair of
Scientific Games and work alongside the Company's world-class
leadership team at such an important time for both the Company and
the broader gaming industry.  The Company possesses a market
leading portfolio of products and a differentiated position in the
emerging digital gaming and sports betting industries."

Continued Mr. Odell, "Scientific Games will have the support of a
highly credentialed and experienced investor base, including
Caledonia, as we implement transformative initiatives to optimize
the asset portfolio and unlock the full potential of the Company's
best-in-class collection of products and technologies. We will be
highly focused on rapidly de-leveraging the balance sheet and
creating a flexible, agile company that is poised to capitalize on
evolving industry and macroeconomic trends to deliver outsized
returns to investors."

Mr. Cottle said, "Jamie is a true leader and visionary in gaming
and has been a trusted advisor to the Company and the Scientific
Games Board.  I am thrilled to partner with Jamie and Toni to shape
a bright future for Scientific Games.  Their support is a testament
to the faith they have in our business and team.  I want to thank
Ronald and MacAndrews & Forbes for their support since 2003 and
Barry and Fran for their contributions as directors."

"As gaming industry revenues continue to recover, we believe
Scientific Games is poised to benefit from a renewed wave of growth
given our position at the forefront of the rapidly expanding
digital gaming and sports betting ecosystem and our vast portfolio
of original content and licensed brands," added Mr. Cottle.  "We
are committed to maintaining our position as the preferred partner
to the leading casino and sports betting operators across the
United States and around the world by delivering unparalleled
customer service and continuing to innovate our leading technology
and product portfolio."

              Termination of Stockholders Agreement

Upon completion of the transaction, the Stockholders Agreement with
MacAndrews & Forbes will be terminated and all rights held by
MacAndrews & Forbes, other than registration rights, will no longer
be in effect.  This includes any rights to appoint directors to the
Scientific Games Board.  Following the transaction, the Company's
corporate governance provisions will be in line with typical
publicly traded companies.  No investor is expected to beneficially
own more than 9.9% of the Company's shares as a result of the
transaction.

Timing & Approvals

The transaction between the investing parties and MacAndrews &
Forbes is expected to be executed in multiple tranches after which
no investor is expected to beneficially own more than 9.9% of the
outstanding shares of Scientific Games.  The first tranche sale was
expected to be completed on Sept. 14, 2020 and the transaction is
expected to be fully completed over the next several weeks.  The
changes to the Scientific Games Board become effective upon the
first tranche sale.

Reaffirming Guidance

On April 14, 2020, the Company issued a press release stating that
"[f]or 2020 as a whole, the Company now anticipates that capital
expenditures will be in the range of $210-240 million."

This guidance was reiterated on July 23, 2020 in our second quarter
earnings release.  The Company continues to expect capital
expenditures for 2020 as a whole to be in the range of $210-240
million.

On May 11, 2020, in the question and answer portion of its first
quarter earnings call, the Company communicated that the second
quarter was expected to be its lowest revenue quarter for the year.
With most casinos now reopened with encouraging early results, the
Company continues to believe that revenues will increase from the
second quarter's results.  Also on May 11, 2020, the Company
communicated that the Company believed it would be close to cash
flow positive by the end of the year.  In the first half of the
year the Company generated free cash flow, a non-GAAP financial
measure, of $64 million, including $5 million of positive free cash
flow in the second quarter due to the strength of its diverse
portfolio.  The Company currently expect to be free cash flow
positive for the full year 2020.

Advisors

Macquarie Capital (USA) Inc. acted as lead financial advisor and
Oaktower Partnership acted as co-financial advisor to the new
institutional investors while Kirkland & Ellis LLP acted as lead
legal advisor and Greenberg Traurig, LLP acted as regulatory
counsel.  Odell and Korsanos were advised by Jarden Australia Pty
Limited.  Deutsche Bank Securities Inc. acted as financial advisor
to MacAndrews & Forbes and Wachtell, Lipton, Rosen & Katz acted as
legal advisor.

                       About Scientific Games

Based in Las Vegas, Nevada, Scientific Games Corporation
(NASDAQ:SGMS) -- http://www.scientificgames.com/-- is a developer
of technology-based products and services and associated content
for the worldwide gaming, lottery, social and digital gaming
industries.  Its portfolio of revenue-generating activities
primarily includes supplying gaming machines and game content,
casino-management systems and table game products and services to
licensed gaming entities; providing instant and draw-based lottery
products, lottery systems and lottery content and services to
lottery operators; providing social casino solutions to retail
consumers and regulated gaming entities, as applicable; and
providing a comprehensive suite of digital RMG and sports wagering
solutions, distribution platforms, content, products and services.

Scientific Games reported a net loss of $118 million for the year
ended Dec. 31, 2019, compared to a net loss of $352 million for the
year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$7.84 billion in total assets, $10.32 billion in total liabilities,
and a total stockholders' deficit of $2.48 million.


SCOOBEEZ INC: Dec. 17 Post-Confirmation Status Conference
---------------------------------------------------------
Hillair Capital Management LLC and its affiliates, on behalf of the
reorganized debtors consisting of Scoobeez, Inc., et al., and the
Official Committee of Unsecured Creditors announced that on July
29, 2020, the United States Bankruptcy Court entered its Order
Confirming First Amended Chapter 11 Joint Plan of Reorganization as
Proposed by the Debtors, Hillair, and the Official Committee of
Unsecured Creditors thereby confirming the Plan.

Within 120 days of the entry of the Confirmation Order (i.e.,
November 30, 2020) the Creditor Trustee will file a status report
explaining what progress has been made toward consummation of the
Plan. Further reports shall be filed by the Creditor Trustee every
120 days thereafter unless otherwise ordered by the court.  A
post-confirmation status conference will be held on Dec. 17, 2020
at 10:00 a.m., in the Bankruptcy Court.

Attorneys for plan proponent Hillair Capital:

     STEVEN M. SPECTOR
     ANTHONY J. NAPOLITANO
     BUCHALTER, A Professional Corporation
     1000 Wilshire Boulevard, Suite 1500
     Los Angeles, CA 90017-2457
     Telephone: (213) 891-0700
     Facsimile: (213) 896-0400
     E-mail: sspector@buchalter.com
             anapolitano@buchalter.com

            - and -

     ADAM H. FRIEDMAN
     OLSHAN FROME WOLOSKY LLP
     1325 Avenue of the Americas
     New York, NY 10019
     Telephone: (212) 451-2216
     Facsimile: (212) 451-2222
     E-mail: afriedman@olshanlaw.com

                      About Scoobeez Inc.

Scoobeez Inc. -- https://www.scoobeez.com/ -- operates an on demand
door-to-door logistics and real time delivery service company. It
offers messaging, same day and preferred deliveries, and courier
services.

Scoobeez and its affiliates, Scoobeez Global Inc. and Scoobur LLC,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Lead Case No. 19-14989) on April 30, 2019.  Judge Julia
W. Brand oversees the cases.

At the time of the filing, Scoobeez had estimated assets and
liabilities of between $10 million and $50 million while Scoobur
had estimated assets and liabilities of less than $50,000.
Meanwhile, Scoobeez Global disclosed $6,274,654 in assets and
$7,886,579 in liabilities.

Foley & Lardner LLP is the Debtors' bankruptcy counsel.  Conway
Mackenzie, Inc., is the Debtors' financial advisor.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on May 20, 2019.  The committee retained Levene, Neale,
Bender, Yoo & Brill LLP as its counsel.


SEAWALK INVESTMENTS: Secured Claim Will Paid in Full Over 20 Years
------------------------------------------------------------------
Seawalk Investments, LLC submitted a Third Amendment to its Chapter
11 Plan of Reorganization.

Class 2 Secured Claim of Sky Enterprises, LLC, totaling $750,967,
is impaired.  In full satisfaction of the Allowed Secured Claim in
Class 2, the Reorganized Debtor will make level monthly payments of
principal and interest to Sky Enterprises, LLC or its successors or
assigns in an amount sufficient to pay the allowed secured claim in
full over 20 years, plus interest.

In the event of an Uncured Default under the Plan, the Reorganized
Debtor will take immediate steps to market and sell Reorganized
Debtor's Real Property and all other property securing any
prepetition creditor’s lien.

With regard to any creditor which holds a claim that arose prior to
the Petition Date and is dealt with under this Pan, so long as such
the Reorganized Debtor is not in a Material Default of the Plan
relating to such creditor, no creditor having recourse against
any-third party that is actively involved in the regular operations
of the Reorganized Debtor’s business may pursue such third-party
on a claim or debt that is dealt with under this Plan.

A full-text copy of the Third Amendment to Chapter 11 Plan of
Reorganization dated August 5, 2020, is available at
https://tinyurl.com/y56ztrbg from PacerMonitor.com at no charge.

Attorneys for Debtor:

     Robert D. Wilcox
     WILCOX LAW FIRM 93 Rio Drive
     Ponte Vedra Beach, FL 32082
     Telephone: (904) 405-1250
     E-mail: rw@wlflaw.com
             pp@wlflaw.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.


SHILOH INDUSTRIES: Sets Bidding Procedures for All Assets
---------------------------------------------------------
Shiloh Industries, Inc., and affiliates ask the U.S. Bankruptcy
Court for the District of Delaware to authorize the bidding
procedures in connection with the sale of substantially all assets
to Grouper Holdings, LLC, for an aggregate purchase price of
approximately $218 million, subject to overbid.

Continued uncertainty in the current operating environment and
increasingly stressed liquidity prompted the Debtors to conduct a
comprehensive review of all strategic options, including a sale of
substantially all of their assets.  In May 2020, they engaged
Houlihan Lokey Capital Inc. as their investment banker.

Beginning in June 2020, Houlihan spearheaded an all-inclusive
marketing process.  Because no competitive financing proposals were
received, the process transitioned to focus exclusively on the bids
received by the Company for a sale of substantially all of the
Debtors' assets.

During July, the Debtors, together with their advisors, continued
to engage with the five parties that had submitted the strongest
indications of interest, as those parties conducted additional
diligence and further developed their bids.  Ultimately, four of
the parties provided the Debtors with letters of intent and draft
asset purchase agreements and related documents in late July.
After further discussions and negotiations, the Debtors selected
the revised and final bid submitted by Grouper Holdings, an
affiliate of MiddleGround Capital LLC, as the stalking horse bid
for the sale of their assets in these Chapter 11 Cases.  

On Aug. 30, 2020, the Debtors entered into the Stock and Asset
Purchase Agreement with the Stalking Horse Bidder for the sale of
substantially all of the Debtors' Assets (including the purchase of
the Debtors' interests in their non-debtor affiliates) for an
aggregate purchase price of approximately $218 million.
Importantly, the Stalking Horse Bidder intends to continue
operation of the Debtors' business as a going concern and, as a key
part of the Stalking Horse Agreement, has agreed to offer
employment to all or substantially all the Sellers' existing
employees.

The Stalking Horse Agreement includes a working capital adjustment
that ties to the Debtors' postpetition financing budget and
provides for a purchase price adjustment only if the target number
is either greater or less than $3.5 million.  The Stalking Horse
Agreement requires that the Purchaser offer employment to all or
substantially all of the Sellers' employees immediately upon
closing and, for a six-month period following closing, that the
Purchaser provide employees with compensation and benefits
comparable to that provided by the Debtors.  In addition, the
Stalking Horse Agreement requires the assumption of the Debtors'
collective bargaining agreements.  

Lastly, the Debtors believe that, when combined with the wind-down
amounts contemplated as part of their postpetition financing, the
liabilities that the Stalking Horse Bidder will assume under the
Stalking Horse Agreement will ensure they are able to satisfy all
ordinary course administrative expenses incurred in connection with
the filing of these cases that are not already paid in the ordinary
course.

The Debtors ask authority to provide the Stalking Horse Bidder with
standard Bidding Protections in accordance with the terms of the
Stalking Horse Agreement and the Bidding Procedures.  Specifically,
the Stalking Horse Agreement provides for the payment of (a) an
expense reimbursement, in an amount not to exceed $1.5 million,
equal to the reasonable and documented costs, fees and expenses
incurred by the Stalking Horse Bidder in connection with the
Stalking Horse Agreement and any proposed Sale, and (b) a
"break-up" fee in an amount equal to $7.085 million, in the event
the Debtors consummate an Alternative Transaction.  Together, the
maximum Expense Reimbursement and the Break-Up Fee would equate to
3.93% of the Purchase Price.

On the Petition Date, the Debtors obtained interim Court approval
of postpetition financing provided by certain of the Debtors'
Prepetition Lenders.  Given the Debtors' current financial
condition, the DIP Lenders have established a timeline under the
credit agreement governing the Debtors' postpetition financing
facility that allows the Debtors to complete the Sale Process
without creating undue risk of loss to the DIP Lenders.

If approved, the Bidding Procedures will allow the Debtors to
solicit and identify bids from potential buyers that constitute the
highest or otherwise best offer for the Assets on a schedule
consistent with the Milestones and the Debtors' chapter 11
strategy.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Oct. 26, 2020 at 4:00 p.m. (ET)

     b. Initial Bid: An amount equal to the sum of (i) the purchase
price in the Stalking Horse Bid, (ii) the amount of any applicable
Termination Payment and (iii) the amount of the applicable Minimum
Overbid

     c. Deposit: 10% of the proposed purchase price

     d. Auction: The Auction, if required, will be conducted on
Oct. 29, 2020 at TBD (ET) at TBD or at such other time and location
as designated by the Debtors, after consulting with the
Consultation Parties.

     e. Bid Increments:  $1 million

     f. Sale Hearing: Nov. 10, 2020

     g. Sale Objection and Cure Objection Deadline: Oct. 26, 2020
at 4:00 p.m. (ET)

     h. Closing: Dec. 15, 2020

     i. The Bidding Procedures permit credit bidding in accordance
with the terms of the DIP Orders.

Four days after the entry of the Bidding Procedures Order, the
Debtors will file with the Court, serve on the Sale Notice Parties,
the Sale Notice.  The Sale Objection Deadline is Oct. 26, 2020 at
4:00 p.m. (ET).

In connection with any Sale Transaction, the Debtors ask authority
to assume and assign to a Successful Bidder one or more Contracts.
Four business days after the entry of the Bidding Procedures Order,
the Debtors will file with the Court and serve on each Counterparty
to a Contract that may be assumed in connection with any Sale
Transaction an Assumption and Assignment Notice.  The Cure
Objection Deadline is Oct. 26, 2020 at 4:00 p.m. (ET).  The
Adequate Assurance Objection Deadline is Nov. 6, 2020.

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

Finally, given the Debtors' precarious financial condition, their
obligation to comply with the Milestones under the DIP Facility and
the time-intensive nature of conducting a postpetition Sale Process
from beginning to end, the relief requested should be granted and
effective as soon as practicable.  Any delay in the Sale Process
could jeopardize the Debtors' chapter 11 strategy.  Accordingly,
the Debtors submit that ample cause exists to justify waiving the
14-day stay imposed by Bankruptcy Rules 6004(h) and 6006(d), in
each case, to the extent that such stay applies to the relief
sought.

A hearing on the Motion is set for Sept. 25, 2020 at 10:00 a.m.
(ET).  The Objection Deadline is Sept. 18, 2020 at 4:00 p.m. (ET).

A copy of the Agreement and the Bidding Procedures is available at
https://tinyurl.com/yxc4qcxq from PacerMonitor.com free of charge.

                    About Shiloh Industries

Shiloh Industries, Inc. and its subsidiaries are global innovative
solutions providers focusing on lightweighting technologies that
provide environmental and safety benefits to the  mobility
markets.

On Aug. 30, 2020, Shiloh Industries and its subsidiaries sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Del.
Lead Case No. 20-12024).  The petitions were signed by Lillian
Etzkorn, authorized person.

The Debtors reported total consolidated assets of $664,170,000 and
total consolidated debts of $563,360,000 as of April 30, 2020.

Jones Day and Richards, Layton & Finger P.A. have been tapped as
legal counsel of the Debtors.  Houlihan Lokey Capital Inc serves as
the Debtors' financial advisor; Ernst & Young LLP serves as
restructuring advisor; and Prime Clerk LLC serves as claims and
noticing agent.


SOPHIA LP: Moody's Rates $1.6BB First-Lien Term Loan 'B2'
---------------------------------------------------------
Moody's Investors Service affirmed Sophia, L.P.'s ratings,
including its B3 corporate family rating and B3-PD probability of
default rating. Moody's also assigned B2 instrument ratings to the
educational software provider's new $1.6 billion first-lien term
loan. Proceeds from the new term loan and from a new, unrated $540
million second-lien term loan as well as $40 million of balance
sheet cash will be used to repay $1.85 billion of existing debt,
satisfy transaction fees, and pay a nearly $300 million dividend to
Sophia's private equity owners. The outlook remains stable.

Upon closing of the new financing, expected early in the fourth
quarter, Moody's will withdraw ratings on Sophia's existing
first-lien bank debt and senior unsecured notes.

Issuer: Sophia, L.P.

Affirmations:

Corporate family rating, affirmed B3

Probability of default rating, affirmed B3-PD

Assignments:

Gtd senior secured, $1,600 million first-lien term loan maturing
2027, assigned B2 (LGD3)

Gtd senior secured, $150 million first-lien revolving credit
facility expiring 2025, assigned B2 (LGD3)

Outlook, remains stable

RATINGS RATIONALE

Sophia's credit profile reflects continued high and heretofore
slowly moderating leverage, mitigated in part by a market-leading
higher-education ERP-software business model and good yet highly
seasonal cash flow generation. The approximately $290 million of
incremental debt in the proposed transaction will be distributed to
private equity owners as a dividend, highlighting the company's
shareholder-friendly financial strategy. Moody's notes, however,
that this dividend is the first since a consortium of private
equity sponsors acquired Sophia in a late 2015 LBO. That
transaction brought Sophia's debt-to-EBITDA financial leverage
(including Moody's standard financial adjustments) to well above
8.0 times, a level from which it has retreated slowly. Pro-forma
for this dividend distribution transaction, Moody's-adjusted
debt-to-EBITDA leverage as of June 30, 2020 is 8.4 times. Moody's
notes that Sophia's quality of earnings is good, with minimal
adjustments to EBITDA, and with near-full expensing of software
development costs.

Moody's expects Sophia, after a modest COVID-19-related reduction
in revenue in 2020, will resume low-single-digit-percentage revenue
growth in 2021, to about $835 million. Revenue growth and modest
margin expansion, both driven by customers' gradual adoption of
premium SaaS offerings, will allow for deleveraging towards 7.0
times by the end of 2022, more in keeping with the B3 ratings
category. The rating is supported by Sophia's good revenue scale
and leading, defensible position as a niche provider of software
and services for the administrative and academic functionality of
higher education institutions. The recurring need for core
operating systems creates noteworthy stability in revenue and
customer retention rates. Sophia's liquidity is good, with cash
balances building due to revenue growth and modest margin
improvement. Moody's expects annual free cash flow generation over
the next two years to approach $100 million, representing solidly
mid-single-digit percentages of debt. An ample, $150 million
revolving credit facility will likely see seasonal, first-half
drawings, with all borrowings typically being paid down in the
third quarter.

The stable outlook reflects its expectation for revenue growth in
the low-single-digit percentages in 2021 and 2022, with growth in
Sophia's SaaS, cloud, and managed services segments. Moody's
expects cash to build to very healthy $100- to $200 million-levels
over the next couple of years, while leverage will decline
moderately. Sophia has had an inactive acquisition platform, and
Moody's expects it will remain as such. Moody's also expects the
company will maintain its strong market position in its niche
higher-ed segment.

Sophia's corporate governance poses risks through both the high
financial leverage employed and private equity ownership, which
typically places shareholder interests above those of creditors.

Terms in the first-lien credit agreement include financial
maintenance covenants for the benefit of revolver facility lenders
only, and contain provisions for incremental first-lien debt
capacity up to the greater of $306.0 million and 100% of
consolidated EBITDA for the trailing twelve months, plus additional
amounts subject to pro-forma first-lien net leverage of 5.25 times
(if pari passu secured). Up to the greater of $306.0 million and
100% of consolidated EBITDA of the incremental debt may mature
inside the existing facilities. Incremental equivalent debt
capacity is subject to a total secured leverage ratio of 7.0 times,
if junior. The EBITDA definition includes add-backs such as
uncapped cost savings, operating expense reductions, and synergies
related to acquisitions expected to be realized within 24 months.
There are no anticipated "blocker" provisions providing additional
restrictions on top of the covenant carve-outs to limit collateral
leakage through transfers of assets to unrestricted subsidiaries.
The borrower's direct parent and the direct parent's partner, as
well as the borrower's wholly owned US subsidiaries, are required
to provide guarantees. The sale or disposition of partial equity
interests will result in an automatic release of guarantees. There
are leverage-based step-downs to the requirement that 100% of net
assets sale proceeds be used to reinvest or repay the loans of 50%
at 4.75 times pro-forma first-lien net leverage, and 0% at 4.25
times. Exceptions to standard change of control provisions for new
owners are subject to certain leverage thresholds and equity
contribution levels.

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

Moody's would consider an upgrade to Sophia's ratings if the
company continues to profitably grow revenue, and sustains
debt-to-EBITDA below 6.5 times and free cash flow-to-debt in at
least the mid-single-digit percentages (including Moody's standard
adjustments). Moody's would also favor seeing evidence of customer
resiliency (i.e., continued strong retention rates) following the
COVID-19 pandemic. The ratings could be lowered if anticipated
revenue growth slows, liquidity weakens, or if free cash flow
approaches breakeven. Although unforeseen, any successful,
disruptive competing technology that threatens Sophia's market
position could also put pressure on the ratings.

Sophia, L.P., doing business as Ellucian, is a provider and host of
administrative enterprise resource planning (ERP) and student
information services (SIS) products to a wide range of higher
education institutions, including universities, community colleges,
and technical schools. Product offerings include software for human
resources, finance and accounting functions, student transcript
data and course registration, and, to a smaller extent,
student-lifecycle management and learning modules. Moody's expects
Sophia to generate 2021 revenue of about $835 million. In September
2015, private equity firms TPG Capital and Leonard Green & Partners
completed the purchase of Sophia, from Hellman & Friedman, for $3.5
billion.

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


SPEEDBOAT JV: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: Speedboat JV Partners, LLC
        77 Speedboat Avenue
        Kings Beach, CA 96143

Business Description: The Debtor is engaged in activities related
                      to real estate.  It is the owner of fee
                      simple title to certain property located at
                      77 Speedboat Avenue, Kings Beach, CA, valued
                      at $17 million.

Chapter 11 Petition Date: September 17, 2020

Court: United States Bankruptcy Court
       Northern District of California

Case No.: 20-30731

Debtor's Counsel: Michael St. James, Esq.
                  ST. JAMES LAW, P.C.
                  22 Battery St.
                  Suite 888
                  San Francisco, CA 94111
                  Tel: 415-391-7566
                  Email: michael@stjames-law.com
        
Total Assets: $17,016,000

Total Liabilities: $2,300,000

The petition was signed by Marc Shishido, manager.

The Debtor listed Wilmington Savings Fund Society FSB as its sole
unsecured creditor holding an unknown amount of claim.

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

https://www.pacermonitor.com/view/PNA23RA/Speedboat_JV_Partners_LLC__canbke-20-30731__0001.0.pdf?mcid=tGE4TAMA


SPEEDCAST INT'L: Rapp, Davis Polk Update on Term Lenders
--------------------------------------------------------
In the Chapter 11 cases of Speedcast International Limited, et al.,
the law firms of Davis Polk & Wardwell LLP and Rapp & Krock, PC
submitted a first supplemental verified statement under Rule 2019
of the Federal Rules of Bankruptcy Procedure, to disclose an
updated list of Ad Hoc Group of Secured Lenders that they
representing.

The Ad Hoc Group of Secured Lenders formed by holders of loans
under that certain Syndicated Facility Agreement, dated as of May
15, 2018, by and among Speedcast and certain of its subsidiaries,
the lenders party thereto, the other parties thereto and Black
Diamond Commercial Finance, L.L.C., as administrative agent,
collateral agent and security trustee, some Members of which are
also lenders under a superpriority, secured debtor-in-possession
credit facility pursuant to that certain Senior Secured
Superpriority Debtor-In-Possession Term Loan Credit Agreement,
dated as of April 24, 2020.

In or around February 2020, the Ad Hoc Group of Secured Lenders
engaged Davis Polk to represent it in connection with the Members'
holdings of Prepetition Term Loans. In April 2020, the Ad Hoc Group
of Secured Lenders engaged Rapp & Krock to act as co-counsel in
these Chapter 11 Cases.

Counsel represents the Ad Hoc Group of Secured Lenders.

Counsel does not represent or purport to represent any other entity
or entities in connection with the Chapter 11 Cases. In addition,
the Ad Hoc Group of Secured Lenders does not claim or purport to
represent any other entity and undertakes no duties or obligations
to any entity.

On May 19, 2020, Counsel submitted the Verified Statement of Davis
Polk & Wardwell LLP and Rapp & Krock, PC Pursuant to Federal Rule
of Bankruptcy Procedure 2019 [ECF No. 226]. Counsel submits this
First Supplemental Statement to update information regarding the Ad
Hoc Group of Secured Lenders' membership and the disclosable
economic interests currently held by its Members.

As of Sept. 10, 2020, members of the Ad Hoc Group of Secured
Lenders and their disclosable economic interests are:

BLACK DIAMOND CAPITAL MANAGEMENT, LLC
1 Sound Shore Drive, Suite 200
Greenwich, CT 06830

* $263,117,989.34 in aggregate principal amount of Prepetition
  Term Loans

* $39,004,744.60 in aggregate principal amount of Prepetition RCF
  Loans

* $48,736,641.36 in aggregate principal amount of New Money Loans
  under the DIP Facility

* $49,295,129. 58 in aggregate principal amount of Roll-Up Loans

MJX ASSET MANAGEMENT LLC
12 E 49th Street
New York, NY 10017

* $20,767,847.00 in aggregate principal amount of Prepetition Term
  Loans

* $3,857,152.91 in aggregate principal amount of New Money Loans
  under the DIP Facility

* $3,857,153.00 in aggregate principal amount of Roll-Up Loans

Upon information and belief formed after due inquiry, Counsel does
not currently hold any claim against, or interest in, the Debtors
or their estates, other than in connection with the accrued fees
and expenses entitled to be paid pursuant to the terms of the DIP
Order. Davis Polk's address is 450 Lexington Avenue, New York, New
York 10017. Rapp & Krock's address is 1980 Post Oak Boulevard,
Suite 1200, Houston, TX 77056.

Counsel submits this First Supplemental Statement out of an
abundance of caution, and nothing herein should be construed as an
admission that the requirements of Bankruptcy Rule 2019 apply to
Counsel's representation of the Ad Hoc Group of Secured Lenders.

Counsel reserves the right to amend or supplement this First
Supplemental Statement.

Counsel to The Ad Hoc Group of Secured Lenders can be reached at:

          RAPP & KROCK, PC
          Henry Flores, Esq.
          Kenneth Krock, Esq.
          1980 Post Oak Blvd, Suite 1200
          Houston, TX 77056
          Telephone: (713) 759-9977
          Facsimile: (713) 759-9967
          Email: hflores@rappandkrock.com
                 kkrock@rappandkrock.com

             - and -

          DAVIS POLK & WARDWELL LLP
          Damian S. Schaible, Esq.
          David Schiff, Esq.
          Jarret Erickson, Esq.
          450 Lexington Avenue
          New York, NY 10017
          Telephone: (212) 450-4000
          Facsimile: (212) 701-5800
          Email: damian.schaible@davispolk.com
                 david.schiff@davispolk.com
                 jarret.erickson@davispolk.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3cg8myd

                    About SpeedCast International

Headquartered in New South Wales, Australia, SpeedCast
International Limited and its affiliates provide remote and
offshore satellite communications and information technology
services.  SpeedCast's fully-managed service is delivered to more
than 2,000 customers in 140 countries via a global, multi-access
technology, multi-band and multi-orbit network of more than 80
satellites and an interconnecting global terrestrial network,
bolstered by on-the-ground local support from more than 40
countries.  Speedcast services customers in sectors such as
commercial maritime, cruise, energy, mining, government, NGOs,
enterprise and media.

SpeedCast International and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case No.
20-32243) on April 23, 2020.  At the time of the filing, Debtors
each had estimated assets of between $500 million and $1 billion
and liabilities of the same range.

Judge David R. Jones oversees the cases.

The Debtors tapped Weil, Gotshal & Manges, LLP as bankruptcy
counsel; Herbert Smith Freehills as co-counsel with Weil; Moelis
Australia Ltd. as financial advisor; FTI Consulting Inc. as
restructuring advisor; and Kurtzman Carson Consultants LLC as
claims agent.

The Office of the U.S. Trustee appointed a committee to represent
unsecured creditors in Debtors' bankruptcy cases.  The committee is
represented by Hogan Lovells US, LLP.


SPERLING RADIOLOGY: Rosenthals Say Amended Plan Unconfirmable
-------------------------------------------------------------
Alan B. Rosenthal and Janet Rosenthal, creditors, filed an
objection to Sperling Radiology, P.C., P.A.'s Amended Disclosure
Statement.

Rosenthals point out that the Debtor's Amended Disclosure Statement
cannot be approved because the amended plan is patently
unconfirmable.

Rosenthals further point out that the Amended Disclosure Statement
does not provide any information about why Debtor classified
Rosenthals’ Unsecured Claim separately, provided for
significantly disparate treatment of Rosenthals' Claim from other
General Unsecured Creditors, and violates Sec. 1122(a) and
1129(b)(2)(B)(ii) of the Bankruptcy Code.

Rosenthals assert that the evidence of the Debtor's efforts to
create an accepting impaired class is that single identified Class
1 Creditor is not a Secured Creditor according to the proofs of
claim filed by TD Equipment Finance, Inc., but a lessor whose lease
agreements are current and subject to assumption or rejection.

Rosenthals complain that the Debtor's Amended Plan violates
absolute priority rule.

According to Rosenthals, the Amended Plan is not proposed in good
faith and request the court sanction actions that are otherwise
forbidden by law.

Rosenthals point out that the Debtor's Amended Disclosure Statement
fails to provide adequate information to allow creditors to make an
informed judgment about the Amended Plan.

Rosenthals further point out that the Debtor's Amended Disclosure
Statement does not provide any information as to radiology as a
going concern medical practice and fails to provide adequate
information regarding the value, financial condition, or ability
for the proposed leasing company version of radiology to generate
income.

Rosenthals assert that the Debtor's Amended Disclosure Statement
fails to provide adequate information about its business structure
and financial condition upon the effective date of the Amended
Plan.

Rosenthals complain that the Debtor’s Amended Disclosure
Statement fails to include any information on what analysis debtor
performed to determine whether any transfers can be avoided and
recovered including distributions made to Dr. Sperling or Dr.
Sperling and his wife as avoidable transfers or wrongful
distributions.

Counsel for Creditors, Alan and Janet Rosenthal:

     Alvin S. Goldstein, Esq.
     Jason S. Rigoli, Esq.
     FURR AND COHEN, P.A.
     2255 Glades Road, Suite 301E
     Boca Raton, Florida 33431
     Tel: (561) 395-0500
     Fax: (561) 338-7532
     E-mail: agoldstein@furrcohen.com
     E-mail: jrigoli@furrcohen.com

                  About Sperling Radiology

Sperling Radiology P.C., P.A., is a privately held company in
Delray Beach, Fla., that offers radiology services.  Sperling
Radiology filed a voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Fla. Case No. 19-26480) on Dec.
10, 2019. In the petition signed by Sam Farbstein, chief operating
officer, the Debtor was estimated to have $1 million to $10 million
in both assets and liabilities.  Judge Mindy A. Mora oversees the
case.  Philip J. Landau, Esq. at Shraiberg, Landau & Page, P.A., is
the Debtor's counsel.


SPERLING RADIOLOGY: United States Objects to Disclosure Statement
-----------------------------------------------------------------
The United States of America, on behalf of the U.S. Small Business
Administration ("SBA"), objects to Sperling Radiology, P.C., P.A.,
d/b/a Sperling Prostate Center's Amended Disclosure Statement and
confirmation of the Debtor's Amended Chapter 11 Plan.

The United States objects to the approval of the Amended
Disclosure
Statement and confirmation of the Debtor's Amended Plan because
allowing the proposed transactions in the Amended Disclosure
Statement and the Amended Plan would violate eligibility
requirements for SBA financing, specifically the SBA 504 Loan
Program. 13 CFR Sec. 120.100.

The United States points out that the SBA does not lend 504
Business Loans to passive businesses owned by developers or
landlords that do not actively use or occupy the assets; except
when the business is considered an Eligible Passive Company (13 CFR
120.110 & 130(d)).

The United States asserts that the Debtor in the present case is
the OC and guarantor of the loan xx5010 and therefore must comply
with SBA regulations under the SBA 504 Business Loan program.

The United States complains that the Amended Disclosure Statement
proposes that Debtor will change its business model from a medical
practice to an equipment management and leasing company. Such a
transaction would result in a loan that would have been ineligible
for SBA financing at the time the application approval of said
transaction and would thus result in a violation of SBA
regulations.

According to The United States, in sum, Debtor and Mr. Sperling
propose transactions that cannot be evaluated separately. If the
intention of both borrowers is to maintain the financing with the
SBA and not payoff the loan at the closing of the transactions of
both entities, SBA needs to evaluate if the resulting structure
would be eligible for SBA financing.

                  About Sperling Radiology

Sperling Radiology P.C., P.A., is a privately held company in
Delray Beach, Fla., that offers radiology services.

Sperling Radiology filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
19-26480) on Dec. 10, 2019.  In the petition signed by Sam
Farbstein, chief operating officer, the Debtor was estimated to
have $1 million to $10 million in both assets and liabilities.
Judge Mindy A. Mora oversees the case.  Philip J. Landau, Esq. at
Shraiberg, Landau & Page, P.A., is the Debtor's counsel.


SSA RETAIL: Hires Hayward & Associates as Bankruptcy Counsel
------------------------------------------------------------
SSA Retail Management LLC d/b/a Ale Taco and Sarabjeet Kaur seek
authority from the US Bankruptcy court for the Northern District of
Texas to hire Hayward & Associates PLLC as their general bankruptcy
counsel.

Hayward & Associates was retained by the Debtors in July 2020 to
assist the Debtors in preparing to file their voluntary bankruptcy
petitions. To cover the costs and expenses of preparing the
documents related to these bankruptcy cases, the Debtors
collectively paid $15,000 as a retainer to Hayward, which was added
to the $5,000 retainer previously paid by Russo's. Hayward withdrew
$15,957 from the retainer pre-petition, which included the $5,000
to pay for its prepetition services rendered to the Debtors and
Russo's and the chapter 11 filing fees.

Hayward's current hourly rates:

     Melissa Hayward    $450
     Associates       $215-$275
     Paralegal          $175

Hayward & Associates represents no known entity having an adverse
interest to their estates or creditors in this case and is
otherwise disinterested, according to court filings.

Hayward & Associates can be reached at:

     Melissa S. Hayward, Esq.
     HAYWARD & ASSOCIATES PLLC
     10501 North Central Expy., Suite 106
     Dallas, TX 75231
     Tel: (972) 755-7100
     Fax: (972) 755-7110
     E-mail: MHayward@HaywardFirm.com

                      About SSA Retail Management

SSA Retail Management LLC is a Texas limited liability company
founded in 2017 doing business as Ale Taco, a sit-down restaurant
and catering business serving Mexican cuisine in Lewisville, Texas.
Debtor Sarabjeet Kaur owns and operates SSA.


SSA Retail Management LLC filed voluntary petitions for relief
under chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
20-32025) on July 29, 2020, listing under $1 million in both assets
and liabilities. Melissa S. Hayward, Esq. at HAYWARD & ASSOCIATES
PLLC is the Debtor's counsel.


STARWOOD PROPERTY: Moody's Rates Term Loan B Add-On 'Ba2'
---------------------------------------------------------
Moody's Investors Service assigned a Ba2 rating to the Term Loan B
add-on issued by Starwood Property Mortgage, LLC, an indirect,
wholly-owned subsidiary of commercial real estate lender and
investor Starwood Property Trust, Inc. (Starwood). Starwood's Ba2
corporate family rating and Ba2 senior secured rating were
unaffected by the transaction. Starwood's rating outlook remains
negative.

Assignments:

Issuer: Starwood Property Mortgage, LLC

Senior Secured Bank Credit Facility, Assigned Ba2

RATINGS RATIONALE

The Ba2 rating assigned to Starwood's Term Loan B based on
Starwood's Ba2 corporate family credit profile, the senior secured
priority of the loan in the company's capital hierarchy and strong
collateral coverage. Terms of the add-on are consistent with the
existing facility and include a pledge of loan security comprised
of equity interests in certain Starwood subsidiaries that hold
loans, property and other assets pledged to creditors providing
asset-level secured financing. The loan is also guaranteed jointly
and severally by certain of these and other Starwood subsidiaries.
Proceeds of the add-on will be used to repay Starwood's outstanding
senior unsecured notes maturing in February 2021.

Starwood's Ba2 corporate family rating is based on the company's
capable credit and liquidity risk management, revenue diversity
within the commercial real estate (CRE) sector, strong operating
performance and affiliation with Starwood Capital Group, which has
considerable expertise in CRE investment and asset management.
Starwood has a strong liquidity position, supported by diverse
funding sources and manageable debt maturities.

Starwood has a higher exposure to the hotel properties than certain
peers, which is a credit challenge given the negative effects of
the coronavirus pandemic on the travel and hospitality sectors.
Performance of other property loans could also weaken in the
current environment. Starwood's ratings are constrained by its high
reliance on secured funding, including facilities with margin call
exposure.

Starwood's rating outlook is negative, reflecting the likely
deterioration in asset performance and real estate values,
profitability and capital position relating to the coronavirus
pandemic.

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

The negative outlook indicates that a ratings upgrade is unlikely
over the next 12-18 months. However, Starwood's ratings could be
upgraded if the company: 1) further diversifies its funding sources
to include additional senior unsecured debt, resulting in a ratio
of secured debt to tangible assets declining to not more than 45%;
2) maintains strong, stable profitability and low credit losses;
and 3) maintains a ratio of adjusted debt to adjusted tangible
equity of not more than 3.0x.

Starwood's ratings could be downgraded if the company: 1) increases
exposure to volatile funding sources or otherwise encounters
material liquidity challenges, 2) increases its adjusted debt to
adjusted tangible equity leverage to more than 4.5x, 3) rapidly
accelerates growth, or 4) suffers a sustained decline in
profitability.

The principal methodology used in this rating was Finance Companies
Methodology published in November 2019.


STARWOOD PROPERTY: S&P Rates $200MM Incremental Term Loan 'BB-'
---------------------------------------------------------------
S&P Global Ratings said it assigned its 'BB-' issue rating to
Starwood Property Mortgage LLC's (SPM) proposed $200 million
incremental term loan B issuance. S&P expected the proposed
issuance to be a leverage neutral transaction, maturing in July
2026. The company will use proceeds from the issuance to pay down
the existing senior notes due February 2021. The term loan includes
a maximum total debt to total assets covenant of 83.3%.

S&P's rating on SPM, the borrower of the proposed term loan B,
reflects that it is a wholly owned subsidiary of Starwood Property
Trust (STWD). The rating agency considers subsidiaries of SPM to be
integral to STWD and benefit from the implicit support of the
overall group. S&P's 'BB-' debt rating on the proposed term loan B
is equal to its issuer credit rating on SPM, reflecting the loan's
senior secured position.

S&P's 'BB-' rating on STWD and SPM reflects its substantial use of
repurchase funding and related margin call risk, credit risk
associated with transitional loans, and the cyclical fluctuations
of commercial real estate. Offsetting these factors are STWD's low
leverage relative to other finance companies, strong underwriting
history in its investment portfolio, and diverse sources of
earnings, including the infrastructure lending business acquired in
2018. SPM and STWD currently have a negative outlook because of
potential company investment performance challenges that could lead
to margin calls amid the current difficult operating conditions.


STEPHEN JAY ROBERSON: $450K Sale of Columbia Property to B.K. OK'd
------------------------------------------------------------------
Judge Charles M. Walker of the U.S. Bankruptcy Court for the Middle
District of Tennessee authorized Stephen Jay Roberson's sale of the
real property located at 813 Nashville Hwy, Columbia, Tennessee to
B.K. Carwash, LLC, for $450,000, cash, pursuant to their Purchase
and Sale Agreement.

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

The Commission is authorized and may be paid.

Stephen Jay Roberson sought Chapter 11 protection (Bankr. M.D.
Tenn. Case No. 19-06662) on Oct. 14, 2019.  The Debtor tapped Marie
Kimberly Stagg, Esq., at Dickinson Wright PLLC, as counsel.


STEVEN W. DEPASQUALE: Has $310K Offer for West Warwick Property
---------------------------------------------------------------
Steven W. DePasquale filed with the U.S. Bankruptcy Court for the
District of Rhode Island a notice of his proposed sale of the real
property located at 57 Wendy Way, Plat 11, Lot 217, West Warwick,
Rhode Island to Andrew Kowalski or nominee for $310,000.

The sale will be free and clear of all liens.  All mortgages, liens
and other encumbrances will attach to the proceeds of the sale.

At said closing, customary costs of closing will be paid in order
to pass good and marketable title to the purchaser.  In addition,
any statutory trustee's fees will be withheld from the proceeds of
said sale.

The amount to be paid for said real estate may not be enough to pay
all liens in full and said liens will be paid in the order of their
recordation or priority.

The Debtor will entertain any higher bids for the purchase of the
asset of which he proposes to sell.  Such bids must be in writing
and accompanied by a deposit of 5% of the proposed higher purchase
price.  Any higher bid must be received by the Debtor no later than
4:30 p.m. at least 20 days from the filing of the Notice.  The
private sale will be consummated as proposed in the Notice no later
than 4:30 p.m. at least 20 days from the filing of the Notice if no
objections and/or higher bids are received.

Objections, if any, must be filed no later than 4:30 p.m. at least
20 days from the filing of the Notice.

A copy of the Contract is available at https://tinyurl.com/y3dpogzd
from PacerMonitor.com free of charge.

The case is In re Steven W. DePasquale (Bankr. D.R.I. Case No.
19-10189).



STURDIVANT TAYLOR: Rebecca Poe Buying All Assets for $800K
----------------------------------------------------------
Sturdivant Taylor, LLC, and Building Blocks of Madison Crossing
Daycare and Learning Center, Inc., ask the U.S. Bankruptcy Court
for the Southern District of Mississippi to authorize the sale of
substantially all assets to Rebecca Poe for $800,000, subject to
overbid.

Sturdivant is in the business of owning and renting real property
and its asset, consist of real property located at 243 Yandell
Road, Canton, Mississippi, with a building located thereon that is
rented to Building Blocks.

BankFirst holds the first mortgage on the property in the
approximate amount of $555,000 and BankPlus holds the second
mortgage on the property with an estimated amount of $30,000.  

Building Blocks is in the business of owning and operating a
children's daycare and currently has approximately 75 children in
attendance.  The assets of Building Blocks, consist generally of
the following: (a) the business and trade name of Building Blocks;
(b) All furniture of Building Blocks including office furniture,
cribs, changing tables, preschool tables and chairs, kitchens
appliances, preschool carpet (circle rugs), two televisions,
computer, laminating machine, washer, dryer, file cabinets, toys,
supplies, etc.; (c) All playground equipment; and (d) A 1998 school
bus.

The assets of Building Blocks are subject to a lien of BankPlus in
the amount of approximately $30,000 and a tax lien in favor of the
Mississippi Department of Revenue in the amount of $6,135 according
to its proof of claim.

The Debtors believe that it will be too costly and that they will
be unable to obtain confirmation of a plan of reorganization
because there is not sufficient income that could be generated to
pay all creditors in a timely fashion including all legal fees,
taxes and litigation expenses required to prosecute these cases to
completion.  In addition, Kristy Sturdivant, the owner of both
businesses, is currently working a second job and does not have the
time to devote solely to operating these businesses.

Accordingly, it is in their best interest, their creditors and
those utilizing the daycare facility for these businesses to be
sold free and clear of all liens, claims, encumbrances, and
interests so the daycare can remain in business under new
management.  Such liens or interest will attach to the sale
proceeds.

On Nov. 18, 2019, they employed Ward Whicht and Sunbelt, LLC, as
broker to market their assets.  The assets of both debtors were
immediately placed on the market and several parties initially
expressed an interest in purchasing the assets.  However, as a
result of the COVID-19 pandemic, all parties that had expressed an
interest in these assets and businesses withdrew except for Rebecca
Poe.

The parties have continued negotiations and Rebecca Poe has now
offered the sum of $800,000 to purchase all assets of both Debtors
"as is" and Kristy Sturdivant, who owns 100% of both the Debtors,
believes this will be the highest and best price that can be
obtained for these two businesses and assets under current market
conditions.  The parties have executed their commercial purchase
and sale agreement.  Rebecca Poe has deposited the sum of $10,000
with the attorneys for the Debtors which is being held in trust by
the law firm of Hood & Bolen, PLLC, in its escrow account.

pursuant to the terms of the commercial purchase and sale
agreement.

Ward Whicht and Sunbelt, LLC, will continue listing these
businesses and assets for sale and continue trying to obtain a
higher offer.   In the event that a party appears and offers a
higher price prior to the Motion being approved by the Court, the
Debtors will file the appropriate motion for authority to conduct
an auction provided that such new party places $15,000 in escrow
with the Debtors' attorneys to qualify for bidding on the
property.

A prompt sale of the assets will likely enable the Debtors to
realize the best value for the assets.  They believe that the terms
and conditions set forth in the Sale Motion are fair and equitable
to both the parties, and thus reflect a transaction that will may
generate additional buyer interest and ultimately will result in a
successful sale of the Debtors' assets.

A copy of the Bidding Procedures is available at
https://tinyurl.com/y5jddyo5 from PacerMonitor.com free of charge.

                    About Sturdivant Taylor

Sturdivant Taylor, LLC, owns and leases real property located at
243 Yandell Road, Canton, Miss., with a building located thereon
leased to Building Blocks of Madison Crossing Daycare and Learning
Center, Inc. where it operates a daycare.

Sturdivant Taylor and Building Blocks sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Miss. Lead Case
No.19-03561) on Oct. 7, 2019.  At the time of the filing,
Sturdivant Taylor disclosed assets of less than $50,000 and
liabilities of less than $1 million. The cases have been assigned
to Judge Neil P. Olack.  Hood & Bolen, PLLC, is the Debtors' legal
counsel.

On Dec. 13, 2019, the Court appointed Ward Whicht and Sunbelt, LLC,
as broker.


SUGAR FACTORY: Cohen Buying OD Liquor License for $135K
-------------------------------------------------------
Sugar Factory Lincoln Road, LLC, and Sugar Factory Ocean Drive,
LLC, ask the U.S. Bankruptcy Court for the Southern District of
Florida to authorize their Asset Purchase Agreement with Barry
Cohen in connection with the sale of alcoholic beverage licenses
issued by the State of Florida Department of Business and
Professional Regulation, Division of Alcoholic Beverages and
Tobacco, for $135,000.

The Debtor's Sugar Factory cafe operated under license from Sugar
Factory, LLC, and also held the OD Liquor License.

The Debtor operated its Sugar Factory cafe until May 31, 2020, when
it closed its doors as a result of a member dispute, the COVID-19
pandemic, and other business difficulties which made continued
operations impractical, if not impossible.  At that time, Debtor
surrendered its rented premises and contents to its landlord in
exchange for a release and return of a $300,000 security deposit
and ceased all operations.  The Debtor filed its voluntary petition
for relief under Chapter 11 of the Bankruptcy in order to
reorganize through a liquidation of its assets.

The Debtor has identified and procured the unrelated third-party
purchaser of its OD Liquor License.  As described in the signed
License Purchase Agreement ("LPA") effective Sept. 1, 2020, the
Purchaser is prepared to purchase the OD Liquor License for a gross
purchase price of $135,000.  The Purchaser has placed a 10% deposit
($13,500) into escrow with the Escrow Agent defined in the LPA.  

The Purchaser will pay the Purchase Price in cash at Closing, which
will include the payoff and satisfaction of the secured loan from
CLS Investments of Oregon, LLC c/o Provantage Group, LLC in the
amount of $123,369, with the net balance of $11,631 to the Debtor's
bankruptcy estate, to acquire the Debtor's interest in the OD
Liquor License.  The Debtor, after assuming the OD Liquor License,
will sell, assign and transfer the OD Liquor License to the
Purchaser.

The Purchaser will acquire the OD Liquor License free and clear of
all liens, claims and encumbrances.  The Debtor warranties and
represents that the individual signing the LPA on behalf of the
Debtor has authority to bind the Debtor to the agreements set forth
therein.

The proposed sale of the OD Liquor License pursuant to the LPA is a
material component of the Debtor's plan to exit Chapter 11 through
a liquidating plan, and although such plan(s) has not yet been
filed, the proposed Sale Transaction as well as the proposed sale
of Sugar Factory License Agreements will help to satisfy a
significant portion of the Debtor’s outstanding debts.

By the Motion the Debtor asks an Order: (a) approving its
assumption of the OD Liquor License; (b) approving the LPA for the
sale and assignment of the OD Liquor License to the Purchaser; (c)
authorizing the sale and assignment of the OD Liquor License to the
Purchaser free and clear of all liens, claims, encumbrances and
other interests; and, (d) affording the Purchaser the protections
of a good faith purchaser.

A copy of the Agreement is available at
https://tinyurl.com/y3b8syja from PacerMonitor.com free of charge.


                About Sugar Factory Lincoln Road and
                     Sugar Factory Ocean Drive

Sugar Factory Lincoln Road, LLC and Sugar Factory Ocean Drive, LLC,
filed their voluntary petitions under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Lead Case No. 20-17980) on July 22, 2020.
At the time of the filing, the Debtors disclosed assets of between
$1 million and $10 million and liabilities of the same range.
Judge Laurel M. Isicoff oversees the cases.  Aaronson Schantz
Beiley P.A. is the Debtors' legal counsel.


SUNESIS PHARMACEUTICALS: Regains Compliance with Nasdaq Rule
------------------------------------------------------------
Sunesis Pharmaceuticals, Inc., previously reported its receipt of a
written notice from the Nasdaq Stock Market LLC indicating that the
Company was not in compliance with Nasdaq Listing Rule 5550(a)(2),
as the Company's closing bid price for its common stock was below
$1.00 per share for 30 consecutive business days.

On Sept. 18, 2020, Sunesis received a letter from the Nasdaq
Listing Qualifications Department notifying that the closing bid
price of the Company's common stock has been at or above the
minimum $1.00 per share for ten consecutive days.  Accordingly, the
Company had regained compliance with the Rule and the matter is now
closed.

                  About Sunesis Pharmaceuticals

Headquartered in San Francisco, California, Sunesis --
http://www.sunesis.com/-- is a biopharmaceutical company
developing novel targeted inhibitors for the treatment of
hematologic and solid cancers.  Sunesis has built an experienced
drug development organization committed to improving the lives of
people with cancer.  The Company is focused on advancing its novel
kinase inhibitor pipeline, including its oral non-covalent BTK
inhibitor vecabrutinib and first-in-class PDK1 inhibitor SNS-510.

Sunesis reported a net loss of $23.33 million for the year ended
Dec. 31, 2019, compared to a net loss of $26.61 million for the
year ended Dec. 31, 2018.  As of June 30, 2020, the Company had
$25.51 million in total assets, $9.40 million in total liabilities,
and $16.11 million in total stockholders' equity.

Ernst & Young LLP, in Salt Lake City, Utah, the Company's auditor
since 1998, issued a "going concern" qualification in its report
dated March 10, 2020 citing that the Company has suffered recurring
losses from operations and has stated that substantial doubt exists
about the Company's ability to continue as a going concern.


SUNPOWER CORP: Reinstates Base Salaries of Executive Officers
-------------------------------------------------------------
The Board of Directors of SunPower Corporation voted to rescind the
previously announced temporary reductions in the base salaries of
certain of its executive officers, effective as of Sept. 24, 2020,
based on the achievement of certain financial milestones.  The
fully reinstated base salaries in effect from and after Sept. 24,
2020 are as set forth in the table below.

     Executive Officer                           Base Salary
     -----------------                           -----------
     Thomas H. Werner,                             $600,000
     President and Chief Executive Officer

     Manavendra S. Sial,                           $435,000
     Executive Vice President and
     Chief Financial Officer

     Douglas J. Richards                           $380,000
     Executive Vice President,
     Administration
  
     Kenneth L. Mahaffey                           $335,000
     Executive Vice President and
     General Counsel


The temporary salary reductions, which initially took effect on
March 25, 2020, were approved at management's request as part of
the Company's strategy to address financial and operational impacts
of the COVID-19 pandemic.  Additional temporary salary reductions,
which initially took effect on April 20, 2020, were rescinded on
July 27, 2020 upon the achievement of other financial milestones,
as previously disclosed.

These actions are part of the Company's thoughtful management of
its business throughout the pandemic, including through reduced
work weeks and employee pay reductions, which were reinstated this
past summer, as previously announced.

                          About SunPower

Headquartered in San Jose, California, SunPower Corporation --
http://www.sunpower.com/-- is a global energy company that
delivers complete solar solutions to residential, commercial, and
power plant customers worldwide through an array of hardware,
software, and financing options and through solar power solutions,
operations and maintenance services, and "Smart Energy" solutions.
The Company's Smart Energy initiative is designed to add layers of
intelligent control to homes, buildings and grids -- all
personalized through easy-to-use customer interfaces.

SunPower reported a net loss of $7.72 million for the fiscal year
ended Dec. 29, 2019, a net loss of $917.5 million for the fiscal
year ended Dec. 30, 2018, and a net loss of $1.17 billion for the
year ended Dec. 31, 2017.  As of June 28, 2020, the Company had
$1.94 billion in total assets, $1.89 billion in total liabilities,
and $41.30 million in total equity.


SUPERIOR ENERGY: NYSE to Commence Stock Delisting Proceedings
-------------------------------------------------------------
Superior Energy Services, Inc. was notified by the New York Stock
Exchange of its determination to commence proceedings to delist and
suspend trading of the Company's common stock due to failure to
meet the NYSE's $15 million, 30-trading day average market
capitalization standard.  The Company anticipates that, effective
Sept. 18, 2020, its common stock will commence trading on the OTCQX
Market under the symbol "SPNX".  The Company's transition to the
OTCQX Market is not expected to affect the Company's business
operations.

                   About Superior Energy Services

Headquartered in Houston, Texas, Superior Energy Services (NYSE:
SPN) -- htttp://www.superiorenergy.com/ -- serves the drilling,
completion and production-related needs of oil and gas companies
worldwide through a diversified portfolio of specialized oilfield
services and equipment that are used throughout the economic life
cycle of oil and gas wells.

Superior Energy incurred net losses of $255.7 million in 2019,
$858.1 million in 2018, and $205.92 million in 2017.  As of June
30, 2020, the Company had $1.73 billion in total assets, $222.87
million in total current liabilities, $1.28 billion in long-term
debt, $135.68 million in decommissioning liabilities, $54.09
million in operating lease liabilities, $2.53 million in deferred
income taxes, $125.74 million in other long-term liabilities, and a
total stockholders' deficit of $95.13 million.

On March 30, 2020, the Company received a written notice from the
New York Stock Exchange notifying the Company that it was not in
compliance with the continued listing standards set forth in
Section 802.01B of the NYSE Listed Company Manual because the
average global market capitalization of the Company's common stock
over a consecutive 30 trading-day period was less than $50 million
and, at the same time, its stockholders' equity was less than $50
million.


SUR LA TABLE: Closing Sales at 17 Add'l Stores Ongoing
------------------------------------------------------
B. Riley Financial, Inc.'s (NASDAQ:RILY) Great American Group,
SB360 Capital Partners and Tiger Capital Group announced that store
closing sales started August 28th at an additional 17 Sur La Table
retail locations across the United States. The retail chain
previously earmarked 56 stores for closure in bankruptcy as part of
its plan of restructuring to optimize its retail footprint.

Founded in Seattle's Pike Place Market in 1972, Sur La Table is a
leading retail chain that offers high-end kitchenware products,
including cookware, cutlery, cooks' tools, small electrics,
tabletop and linens, bakeware, glassware and bar, housewares, food,
and outdoor goods.

As part of the liquidation sale, customers can expect initial
discounts of up to 30%-off original prices on all in-store
merchandise in the locations being closed.

"Sur La Table has partnered with the world's best chefs and kitchen
brands to bring customers trusted tools to make delicious memories.
And with Marquee Brands and CSC Generation as the new owners of Sur
La Table, the brand will be revitalized and better positioned to
thrive in a post-COVID-19 retail environment. We encourage
customers to shop early for the very best selection as the store
closing sales will only last through the end of September," said
Scott Carpenter, CEO of Retail Solutions at B. Riley's Great
American Group (soon to be rebranded as B. Riley Retail Solutions).
"We are committed to providing customers with the same great
in-store experience they have come to expect during this store
closing sales event. Safety measures are in place to create a safe
and healthy space for our shoppers."

Liquidation sales in the closing store locations are expected to
last approximately five weeks, or until all merchandise is sold.
The length of the sale will vary by location. Store furniture,
fixtures and equipment will also be available for purchase in
certain locations.

All purchases made at closing stores during the liquidation sale
will be final. For information regarding gift cards, returns, and
coupons, including SLT Perks earnings, view Sur La Table's customer
FAQs at https://www.surlatable.com/faqs.html.

Last month, a joint venture by global brand owner, marketer and
media company Marquee Brands and CSC Generation, a multi-brand
technology platform, bought the remaining Sur La Table stores,
brand and all related intellectual property. Sur La Table continues
to operate over 55 locations across the country where it's business
as usual.

To find out if your local Sur La Table store is closing and
participating in the liquidation sale, visit
www.surlatable.com/stores.

                   About B. Riley Financial

B. Riley Financial, Inc. (NASDAQ:RILY) provides collaborative
financial services solutions tailored to fit the capital raising,
business, operational and financial advisory needs of its clients
and partners. B. Riley operates through several wholly owned
subsidiaries which offer a diverse range of complementary
end-to-end capabilities spanning investment banking and
institutional brokerage, private wealth and investment management,
corporate advisory, restructuring, due diligence, forensic
accounting and litigation support, appraisal and valuation, and
auction and liquidation services. Certain registered affiliates of
B. Riley originate and underwrite senior secured loans for
asset-rich companies. B. Riley also makes proprietary investments
in companies and assets with attractive return profiles. For more
information about B. Riley and its affiliated companies, visit
www.brileyfin.com.

                   About Great American Group

Great American Group, a B. Riley Financial, Inc. company (NASDAQ:
RILY), is a leading provider of asset disposition and auction
solutions, advisory and valuation services. Great American Group
efficiently leverages its sector expertise and deploys resources to
assist companies, lenders, capital providers, private equity
investors and professional service firms in maximizing the value of
their assets. To learn more about Great American Group, please
visit www.greatamerican.com.

                 About SB360 Capital Partners

SB360 Capital Partners (www.sb360.com), a Schottenstein Affiliate,
helps businesses manage change, restructure assets, and turn around
dwindling profitability. SB360 makes equity investments to infuse
capital for growth opportunities, fund turnarounds, and provide
liquidity to businesses experiencing change. SB360 acquires assets
of all types including inventory, fixed assets, intellectual
property, real estate, and complete business units. The firm's
asset disposition services range from providing guaranteed asset
value recovery to acting as a liquidation consultant. Additionally,
SB360 has entities engaged in real estate advisory, commercial real
estate investment and the operation of the SBC Logistics Asset
Recovery Center in Columbus. A lending affiliate Second Avenue
Capital Partners, provides asset-based loans for middle-market
companies. The principals of SB360 hold extensive commercial
interests in national retail and wholesale operations;
internationally recognized consumer brands; commercial,
residential, and industrial real estate properties; and financial
service operations.

                  About Tiger Capital Group

Tiger Capital Group provides asset valuation, advisory and
disposition services to a broad range of retail, wholesale, and
industrial clients. With over 40 years of experience and
significant financial backing, Tiger offers a uniquely nimble
combination of expertise, innovation and financial resources to
drive results. Tiger's seasoned professionals help clients identify
the underlying value of assets, monitor asset risk factors and,
when needed, provide capital or convert assets to capital quickly
and decisively. Tiger maintains offices in New York, Los Angeles,
Boston, Chicago, Houston and Toronto. To learn more about Tiger,
please visit www.tigergroup.com.

                      About Sur La Table

Sur La Table, Inc. -- https://www.surlatable.com/ -- is a privately
held retail company that sells kitchenware products, including
cookware, bakeware, kitchen tools, knives, small appliances, dining
and home products, coffee and tea, food, and outdoor cookware.

SLT Holdco, Inc. and affiliate, Sur La Table, Inc., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Tex.
Lead Case No. 20-18368) on July 8, 2020.  The petition was signed
by Jason Goldberger, chief executive officer.

At the time of the filing, SLT Holdco was estimated to have assets
and liabilities of between $10 million to $50 million.  Sur La
Table was estimated to have assets and liabilities of between $100
million to $500 million.  

Michael D. Sirota, Esq., Warren A. Usatine, Esq., David M. Bass,
Esq., Jacob S. Frumkin, Esq. of Cole Schotz P.C., serve as counsel
to the Debtors.  SOLIC Capital is the Debtors' financial advisor
and investment banker.  A&G Realty Partners LLC acts as the
Debtors' real estate advisor.  Great American Group, LLC and Tiger
Capital are the Debtors' sales consultant.  Omni Agent Solutions is
the Debtors' claims and noticing agent.


SYLVAIN LAPOINTE: Foreign Rep's Sale of Bonita Springs Property OKd
-------------------------------------------------------------------
Judge Caryl E. Delano of the U.S. Bankruptcy Court for the Northern
District of Florida authorized BLT Lapointe & Associés, Inc., in
its capacity as foreign representative and trustee of the
insolvency proceedings of debtors Douglas Dixon and JoAnn Collison,
an affiliate of Sylvain Lapointe, to sell the residential property
located at 28750 Trails Edge Unit 401, Bonita Springs, Florida,
together with all personal property located therein, to Randall
Cundiff for $240,000.

A hearing on the Motion was held on Sept. 10, 2020 at 11:00 a.m.

The sale is free and clear of liens, claims and encumbrances with
such claims to attach to the proceeds of such sale.

The Purchase Agreement executed by the party having submitted the
highest and best offer to purchase the Trails Edge Property is
approved.

A copy of the Agreement is available at
https://tinyurl.com/y56hrz7x from PacerMonitor.com free of charge.

Sylvain Lapointe sought Chapter 11 protection (Bankr. M.D. Fla.
Case No. 16-02797) on March 31, 2016.  The Debtor tapped Annette C
Escobar, Esq., at Astigarraga David Mullins Grossman, as counsel.
On Oct. 4, 2016, the Court recognized the order entered in the
Quebec Proceeding authorizing BLT Lapointe & Associes, Inc., the
Foreign Representative, to administer, realize and distribute
property of the Estate located within the United States.


TEGNA INC: Egan-Jones Lowers Sr. Unsecured Ratings to B
-------------------------------------------------------
Egan-Jones Ratings Company, on September 9, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by TEGNA Incorporated to B from BB-. EJR also
downgraded the rating on commercial paper issued by the Company to
B from A3.

Headquartered in Virginia, TEGNA Incorporated is a broadcasting,
digital media and marketing services company.



TNT CRANE: Hires Deloitte Tax as Tax Service Provider
-----------------------------------------------------
TNT Crane & Rigging, Inc., and its debtor-affiliates, seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Deloitte Tax LLP, as tax service provider to the
Debtors.

TNT Crane requires Deloitte Tax to:

   (a) Tax Consulting Engagement Letter. Deloitte Tax will
       provide tax advisory services for the Debtors from January
       1, 2020 through the year ended December 31, 2020 in
       connection with federal, state, and local tax matters,
       including the rendering of oral and written opinions,
       consulting, recommendations, and other communications in
       response to specific tax questions posed by the Debtors.

   (b) Tax Preparation Services Work Order. Deloitte Tax will
       provide the following services to the Debtors:

       (i) prepare the Debtors' 2019 federal and state tax
           returns;

       (ii) assist the Debtors in preparing 2019 federal and
            state extension requests; and

       (iii) assist the Debtors in calculating 2020 quarterly
             estimated tax payments as needed and prepare the
             Debtors' quarterly federal and state estimated
             income tax payment vouchers based on financial
             information supplied by the Debtors.

   (c) Restructuring Tax Services Work Order. Deloitte Tax will
       provide the following services to the Debtors:

       (i) advise the Debtors as they consult with their legal
           and financial advisors on the cash tax effects of
           restructuring, bankruptcy and the post-restructuring
           tax profile, including transaction costs and/or plan
           of reorganization tax costs, and the cash tax effects
           of the  Chapter 11 filing and emergence transaction,
           including obtaining an understanding of the Debtors'
           financial advisors' valuation model to consider the
           tax assumptions contained therein;

       (ii) advise the Debtors regarding the restructuring and
            bankruptcy emergence process from a tax perspective,
            including analyzing various structuring alternatives
            and modification of debt; and

       (iii) advise the Debtors on the cancellation of debt
             income for tax purposes under Internal Revenue Code
             ("IRC") section 108, including cancellation of debt
             income generated from a restructuring,  bankruptcy
             emergence  transaction and/or a modification of the
             debt.

Deloitte Tax will be paid at these hourly rates:

     Principal/Partner/Managing Director          $810
     Senior Manager                               $715
     Manager                                      $610
     Senior                                       $505
     Associate                                    $405

In the 90 days prior to the Petition Date, the Debtors paid
Deloitte Tax approximately $610,300, including retainer amounts, on
account of invoices issued by Deloitte Tax for services performed
and to be performed.

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

Robert B. Gabriel, partner of Deloitte Tax 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.

Deloitte Tax can be reached at:

     Robert B. Gabriel
     DELOITTE TAX LLP
     1111 Bagby Street, Suite 4500
     Houston, TX 77002-2591
     Tel: (713) 982-2000

                    About TNT Crane & Rigging

TNT Crane & Rigging, Inc., and its affiliates provide operated and
maintained (O&M) crane services and comprehensive lifting services.
As a provider of O&M services, the Company offers their customers
with highly-skilled operators, technical expertise and project
engineering and design in connection with their equipment rentals.

On Aug. 23, 2020, TNT Crane & Rigging and five of its affiliates
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
Del., Case No. 20-11982). The petitions were signed by Michael
Appling, Jr., chief executive officer.

The Debtors estimated their consolidated assets to be $500 million
to $1 billion and their consolidated liabilities to be $500 million
to $1 billion.

The Debtors have tapped Elisha D. Graff, Esq., Kathrine A.
McLendon, Esq., David R. Zylberberg, Esq., and Cristina W. Liebolt,
Esq. of Simpson Thacher & Bartlett LLP to serve as their general
bankruptcy counsel. Edmon L. Morton, Esq., Sean M. Beach, Esq., and
Allison S. Mielke, Esq. of Young Conaway Stargatt Taylor LLP serve
as Delaware counsel.  Miller Buckfire & Co. acts as restructuring
advisor to the Debtors, and Prime Clerk LLC acts as claims and
noticing agent.


TNT CRANE: Hires Prime Clerk as Administrative Advisor
------------------------------------------------------
TNT Crane & Rigging, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ Prime Clerk LLC, as administrative advisor to the Debtors.

TNT Crane requires Prime Clerk to:

   a. assist with, among other things, solicitation, balloting,
      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 Debtors' schedules of
      assets and liabilities and statements 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 covered by the Section 156(c) Order, as
      may be requested from time to time by the Debtors, the
      Court, or the Office of the Clerk of the Bankruptcy Court
      (the "Clerk").

Prime Clerk will be paid at these hourly rates:

     Director of Solicitation                  $210
     Solicitation Consultant                   $185
     COO and Executive VP                      No charge
     Director                                  $175-$195
     Consultant/Senior Consultant              $65-$165
     Technology Consultant                     $35-$95
     Analyst                                   $30-$45

Prime Clerk will be paid a retainer in the amount of $50,000.

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

Benjamin J. Steele, partner of Prime Clerk 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 Debtors and their estates.

Prime Clerk can be reached at:

     Benjamin J. Steele
     PRIME CLERK LLC
     830 3rd Avenue, 9th Floor
     New York, NY10022
     Tel: (212) 257-5450
     E-mail: bsteele@primeclerk.com

                   About TNT Crane & Rigging

TNT Crane & Rigging, Inc., and its affiliates provide operated and
maintained (O&M) crane services and comprehensive lifting services.
As a provider of O&M services, the Company offers their customers
with highly-skilled operators, technical expertise and project
engineering and design in connection with their equipment rentals.

On Aug. 23, 2020, TNT Crane & Rigging and five of its affiliates
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
Del., Case No. 20-11982). The petitions were signed by Michael
Appling, Jr., chief executive officer.

The Debtors estimated their consolidated assets to be $500 million
to $1 billion and their consolidated liabilities to be $500 million
to $1 billion.

The Debtors have tapped Elisha D. Graff, Esq., Kathrine A.
McLendon, Esq., David R. Zylberberg, Esq., and Cristina W. Liebolt,
Esq. of Simpson Thacher & Bartlett LLP to serve as their general
bankruptcy counsel. Edmon L. Morton, Esq., Sean M. Beach, Esq., and
Allison S. Mielke, Esq. of Young Conaway Stargatt Taylor LLP serve
as Delaware counsel.  Miller Buckfire & Co. acts as restructuring
advisor to the Debtors, and Prime Clerk LLC acts as claims and
noticing agent.


TNT CRANE: Hires Stifel Nicolaus as Investment Banker
-----------------------------------------------------
TNT Crane & Rigging, Inc., and its debtor-affiliates, seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Stifel Nicolaus & Co., Inc., as investment
banker to the Debtors.

TNT Crane requires Stifel Nicolaus to:

   a. familiarize with the business, operations,
      properties, financial condition and prospects of the
      Debtors and advise and assist the Debtors in structuring
      and effecting the financial aspects of the transactions;

   b. assist in structuring any new securities to be issued in
      connection with the Transaction;

   c. participate or otherwise assist in negotiations with
      entities or groups affected by the Transaction;

   d. assist in developing and seeking approval of the
      Transaction under the Bankruptcy Code or otherwise;

   e. participate in hearings before the Court in connection with
      Miller Buckfire's other services, including related
      testimony, in coordination with the Debtors' counsel;

   f. assist in structuring and effecting a Financing;

   g. identify and contact potential Investors;

   h. participate or otherwise assist in negotiations with
      Investors; and

   i. consider with the Debtors the advisability of a Financing
      Offering Memorandum, for use in soliciting potential
      Investors, and, if advisable, prepare and develop the
      Financing Offering Memorandum.

Stifel Nicolaus will be paid as follows:

   a. Monthly Fee. $125,000.

   b. Transaction Fee. One fee equal to:

          (1) $6,600,000 either upon a Sale Transaction that
              concerns substantially all of the assets or common
              equity securities of the Debtors or upon a
              Restructuring Transaction; or

          (2) $1,500,000 upon a Sale Transaction that does not
              concern substantially all of the assets or common
              equity securities of the Debtors.

   c. Financing Fee. A fee, due upon the first funding of each
      Financing, equal to: (1) 1% of the gross proceeds of any
      debtor-in-possession Financing, including if convertible to
      exit financing, or first-lien secured indebtedness
      Financing; plus, (2)  3% of the gross committed amount of
      any other indebtedness Financing, plus (3) 5% of the gross
      proceeds of any other Financing, including equity and
      equity-linked securities and other obligations.

   d. Crediting.

      (1) Half of the fourth Monthly Fee and subsequent Monthly
          Fee actually paid will be credited to reduce any
          Transaction Fee.

      (2) Half of any Financing Fee arising from Financing by
          holders of the Debtors' debt or equity securities on or
          before March 10, 2020 will be credited to reduce any
          Restructuring-based Transaction Fee.

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

Matthew Rodrigue
, partner of Stifel Nicolaus & Co., Inc., assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Stifel Nicolaus can be reached at:

     Matthew Rodrigue
     STIFEL NICOLAUS & CO., INC.
     787 Seventh Avenue
     New York, NY 10019
     Tel: (212) 887-7777

                   About TNT Crane & Rigging

TNT Crane & Rigging, Inc., and its affiliates provide operated and
maintained (O&M) crane services and comprehensive lifting services.
As a provider of O&M services, the Company offers their customers
with highly-skilled operators, technical expertise and project
engineering and design in connection with their equipment rentals.

On Aug. 23, 2020, TNT Crane & Rigging and five of its affiliates
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
Del., Case No. 20-11982). The petitions were signed by Michael
Appling, Jr., chief executive officer.

The Debtors estimated their consolidated assets to be $500 million
to $1 billion and their consolidated liabilities to be $500 million
to $1 billion.

The Debtors have tapped Elisha D. Graff, Esq., Kathrine A.
McLendon, Esq., David R. Zylberberg, Esq., and Cristina W. Liebolt,
Esq. of Simpson Thacher & Bartlett LLP to serve as their general
bankruptcy counsel. Edmon L. Morton, Esq., Sean M. Beach, Esq., and
Allison S. Mielke, Esq. of Young Conaway Stargatt Taylor LLP serve
as Delaware counsel.  Miller Buckfire & Co. acts as restructuring
advisor to the Debtors, and Prime Clerk LLC acts as claims and
noticing agent.


TOWN SPORTS: Pachulski, Gibson Represent Term Lender Group
----------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Pachulski, Stang, Ziehl & Jones LLP and Gibson,
Dunn & Crutcher LLP submitted a verified statement to disclose that
they are representing the Ad Hoc Term Lender Group in the Chapter
11 cases of Town Sports International, LLC, et al.

In March 2020, the Ad Hoc Term Lender Group retained Gibson Dunn to
represent them as counsel in connection with a potential
restructuring of the outstanding debt obligations of the
above-captioned debtors and certain of their subsidiaries and
affiliates.

In September 2020, the Ad Hoc Term Lender Group retained Pachulski,
Stang, Ziehl & Jones LLP, as Delaware counsel.

Gibson Dunn and PSZ&J represent the members of the Ad Hoc Term
Lender Group in their capacity as lenders under that certain First
Lien Loan Agreement, dated as of November 15, 2013, among Town
Sports International, LLC, as borrower, TSI Holdings II, LLC, the
other Credit Parties thereto, Deutsche Bank AG New York Branch, as
administrative agent and collateral agent, and the lenders from
time to time party thereto.

Gibson Dunn and PSZ&J do not represent or purport to represent any
other entities in connection with the Debtors' chapter 11 cases.
Gibson Dunn and PSZ&J do not represent the Ad Hoc Term Lender Group
as a "committee" and do not undertake to represent the interests
of, and are not fiduciaries for, any creditor, party in interest,
or other entity that has not signed a retention agreement with
Gibson Dunn or PSZ&J. In addition, the Ad Hoc Term Lender Group
does not represent or purport to represent any other entities in
connection with the Debtors' chapter 11 cases.

Upon information and belief formed after due inquiry, Gibson Dunn
and PSZ&J do not hold any disclosable economic interests in
relation to the Debtors.

As of Sept. 15, 2020, members of the Ad Hoc Term Lender Group and
their disclosable economic interests are:

                                           Claims Held
                                           -----------

Abry Partners                             $42,192,115.53
888 Boylston St Suite 1600
Boston, MA 02199

Apex Credit Partners, LLC                  $2,752,723.52
520 Madison Avenue 16th Floor
New York, NY 10022

CIFC Asset Management LLC                  $28,517.400.97
875 Third Avenue 24th Floor
New York, NY 10022

Ellington Management Group, L.L.C.         $8,040,303.25
53 Forest Avenue
Old Greenwich, CT 06870

Trimaran Advisors Management, L.L.C.       $5,878,399.76
600 Lexington Avenue, 7th Floor
New York, NY 10022

The Ad Hoc Term Lender Group, through its undersigned counsel,
reserves the right to amend or supplement this Verified Statement
in accordance with the requirements of the Bankruptcy Rule 2019 at
any time in the future.

Counsel to the Ad Hoc Term Lender Group can be reached at:

          PACHULSKI STANG ZIEHL & JONES LLP
          Laura Davis Jones, Esq.
          James E. O'Neill, Esq.
          919 North Market Street, 17th Floor
          Wilmington, DE 19801
          Telephone: (302) 652-4100
          Facsimile: (302) 652-4400
          Email: ljones@pszjlaw.com
                 joneill@pszjlaw.com

             - and -

          GIBSON, DUNN & CRUTCHER LLP
          Scott J. Greenberg, Esq.
          Mary Beth Maloney, Esq.
          Jason Zachary Goldstein, Esq.
          200 Park Avenue
          New York, NY 10166
          Telephone: (212) 351-4000
          Facsimile: (212) 351-4035
          Email: sgreenberg@gibsondunn.com
                 mmaloney@gibsondunn.com
                 jgoldstein@gibsondunn.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3ccCdYs and https://bit.ly/3kKP6fx

                  About Town Sports International

Town Sports International Holdings, Inc. is a diversified holding
company with subsidiaries engaged in a number of business and
investment activities. The Company's largest operating subsidiary
has been involved in the fitness industry since 1973 and has grown
to become one of the largest owners and operators of fitness clubs
in the Northeast region of the United States.  TSI's corporate
structure provides flexibility to make investments across a broad
spectrum of industries in order to create long-term value for
shareholders.

On Sept. 14, 2020, Town Sports International and its affiliates
sought Chapter 11 protection (Bankr. D. Del. Lead Case No.
20-12168).

Town Sports was estimated to have $500 million to $1 billion in
assets and liabilities as of the filing.

The Hon. Christopher S. Sontchi is the case judge.

The Debtors tapped YOUNG CONAWAY STARGATT & TAYLOR, LLP and
KIRKLAND & ELLIS LLP, as counsel; and HOULIHAN LOKEY, INC. as
investment banker.  EPIQ CORPORATE RESTRUCTURING, LLC, is the
claims agent, maintaining the page                          
https://dm.epiq11.com/case/tot/info


TOWN SPORTS: Sept. 22 Deadline for Panel Questionnaires Set
-----------------------------------------------------------
Town Sports International, LLC, et al., authorize the U.S. Trustee
to appoint an Official Committee of Unsecured Creditors in their
bankruptcy cases.

The Committee represents the interests, and acts on behalf, of all
unsecured creditors.

If a party wishes to be considered for membership on the Committee,
it must complete a questionnaire available at
https://bit.ly/2HiXog3 and return it to
David.L.Buchbinder@usdoj.gov at the Office of the United States
Trustee so that it is received no later than Tuesday, September 22,
2020 at 4:00 p.m.

If the U.S. Trustee receives sufficient creditor interest in the
solicitation, it may schedule a meeting or telephone conference for
the purpose of forming a committee.

                        About Town Sports

Town Sports International, LLC and its subsidiaries are owners and
operators of fitness clubs in the United States, particularly in
the Northeast and Mid-Atlantic regions.  As of Dec. 31, 2019, the
Company operated 186 fitness clubs under various brand names,
collectively serving approximately 605,000 members.

Town Sports and several of its affiliates filed for bankruptcy
protection (Bankr. D. Del., Lead Case No. 20-12168) on Sept. 14,
2020.  The petitions were signed by Patrick Walsh, chief executive
officer.

The Debtors estimated $500 million to $1 billion in consolidated
assets and consolidated liabilities.

The Hon. Christopher S. Sontchi presides over the cases.

Young Conaway Stargatt & Taylor, LLP and Kirkland & Ellis LLP have
been tapped as bankruptcy counsel to the Debtors.  Houlihan Lokey,
Inc. serves as financial advisor and investment banker to the
Debtors, and Epiq Corporate Restructuring LLC acts as claims and
noticing agent to the Debtors.



TRANSPORTER OF ARIZONA: Unsecureds Will Get $35,000 Over 5 Years
----------------------------------------------------------------
The Transporter of Arizona, LLC, filed a Plan and a Disclosure
Statement.

Through this Plan, the Debtor will restructure its several lease
and financing obligations into feasible monthly payments.  This
will allow the Debtor to open up cash flow and return to servicing
its obligations on an ongoing basis while providing a meaningful
return to pre-petition Creditors.

Class I(b) Secured Claim of Ford is impaired.  Class I(b) shall
hold a total Allowed Claim in the amount of $34,000.  The Class
I(b) Claim shall accrue interest at a rate of 1.9% per annum.  The
Debtor will pay Class I(b) in full pursuant to the terms of the
Ford Stipulation, specifically 48 equal payments of $736.15
beginning on July 22, 2020, and continuing on the same day each
month thereafter until paid in full.

Class I(c) Secured Claim of Hitachi is impaired.  Class I(c) shall
hold a total Allowed Claim in the amount of $120,000.  The Class
I(c) Claims shall accrue interest at a rate of 6% per annum.  The
Debtor shall pay Class I(c) in full pursuant to the terms of the
Hitachi Settlement, specifically through 48 equal monthly payments
of $2,818.20 beginning on July 7, 2020, and continuing on the same
day each month thereafter until paid in full.

Class II General Unsecured Creditors are impaired.  The Debtor
shall pay holders of Class II Claims their Pro Rata share of
$35,000 over five years through payments of $2,500 for the first
two years, $5,000 for the third year, $10,000 for the fourth year,
and $15,000 for the fifth year.

Class III(a) Unsecured Claim of BMO is impaired.  Class III(a)
shall hold an Allowed Claim in the total amount of $582,421.  The
Debtor shall pay the Class III(a) Claim pursuant to the stipulated
terms contained in the BMO Stipulation, specifically through
fifty-four (54) equal monthly payments of $12,333.20.

Class III(b) Unsecured Claim of Quality is impaired.  Class III(b)
will hold an Allowed Claim in the total amount of $72,686.  The
Debtor will pay the Class III(b) Claim pursuant to the stipulated
terms contained in the Quality Stipulation, specifically through 33
equal monthly payments of $2,203.

The Debtor will fund payments under the Plan through post-petition
revenue and income.

A full-text copy of the Disclosure Statement dated August 5, 2020,
is available at https://tinyurl.com/yyg3y6d8 from PacerMonitor.com
at no charge.

Attorneys for the Debtor:

     Thomas H. Allen, State Bar #11160
     David B. Nelson, State Bar #34100
     ALLEN BARNES & JONES, PLC
     1850 N. Central Ave., Suite 1150
     Phoenix, Arizona 85004
     Ofc: (602) 256-6000
     Fax: (602) 252-4712
     Email: tallen@allenbarneslaw.com
            dnelson@allenbarneslaw.com

                 About The Transporter of Arizona

The Transporter of Arizona, LLC, a trucking company in Yuma, Ariz.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Ariz. Case No. 20-01311) on Feb. 7, 2020. The petition was
signed by Luis M. Barriga, member and manager. At the time of
filing, the Debtor estimated $1 million to $10 million in both
assets and liabilities. Judge Brenda Moody Whinery oversees the
case. Allen Barnes & Jones, PLC serves as the Debtor's legal
counsel.


TRUVI COMMERCE: Vignette Buying Software for $22.5K Cash
--------------------------------------------------------
Truvi Commerce asks the U.S. Bankruptcy Court for the Northern
District of California to authorize the sale of its right, title
and interest in The Wine Foundry's white label version of Truvi
Commerce software which is maintained on virtual private servers at
Digital Ocean, including all intangible rights to the Assets, to
Vignette Properties, LLC for $22,500, cash, under the terms of
their Purchase and Sale Agreement, subject to overbid.

The Debtor is not aware of anyone claiming a lien against the
Software that it is proposing to sell.  There is litigation
regarding its rights to the Software pending in Washington State,
November 2nd., a Washington Corporation v. Stephen D. Mutch, et al,
Case Number 19-2-20864-3 in the Superior Court of Washington, King
County.  That lawsuit does not assert any lien rights as to the
Software but seeks other remedies.  

Truvi proposes to sell the Software free and clear of any claims by
November 2nd.  It proposes to sell the Software to the Buyer for
$22,500, to be paid in full upon the closing of the sale.  The
Debtor has control of the Software which it received as a software
contribution from Stephen Mutch when it began operations.  The
Software has been and is being used by The Wine Foundry to service
its clients.  Truvi has been receiving a hosting fee for the
Software.

Before it filed its Chapter 11 bankruptcy, Truvi sold the rights to
its clients to Commerce7.  The purchase price is dependent on how
many Truvi clients migrate to Commerce7.  If The Wine Foundry
clients all migrate, Truvi expected to receive $20,600 from
Commerce7 under the agreement.  The Buyer is willing to pay Truvi
$22,500 for the rights to Software which will also include The Wine
Foundry clients.  Thus, the sale to Vignette will generate about
$1,900 in additional revenue for Truvi over the potential amount to
be paid by Commerce7.

Truvi does not believe there is any other purchaser for the
Software it proposes to sell to Vignette.  It believes the sale for
$22,500 is in the best interest of the estate and the estate's
creditors.  Hence, it urges the Court to approve the sale.

The proposed sale is also subject to overbid.  If any person
chooses to offer a higher bid to purchase the Software, the opening
bid must be not less than $25,000.  The terms of any such sale are
the same as those terms set forth, i.e., that the property is being
sold "as-is" with no warranties or representations.  The sale is
without conditions or contingencies (including specifically any
financing contingencies), except that it is subject to approval by
the Court.  The Closing must occur, with the purchase price payable
in cash, no later than 14 days after the entry of an Order
approving the sale of the Software.  

In order to qualify for overbidding, a written offer to purchase
must be delivered to the Debtor's counsel, Douglas Provencher, at
823 Sonoma Avenue, Santa Rosa, CA 95404 no later than Oct. 1, 2020.
The written offer must be accompanied by a cashier's check or
money order payable to Truvi Commerce in the amount of $10,000 as a
deposit towards the purchase price and must include the prospective
purchaser’s name, address, telephone number and, if applicable,
email address.

In the event a higher offer is received, and the $10,000 deposit is
timely paid to the Debtor, then an auction will be conducted on
Oct. 5, 2020 where further bids will be accepted in a minimum
increment of $2,500 until no further bids remain. The auction will
be conducted by telephone to be arranged by the Debtor and will
include all qualified buyers, as well as the present purchaser.

Upon acceptance of the final and highest bid, the Debtor will
immediately ask Court approval of the sale.  The successful bidder
must be prepared to close the sale no later than 14 days after the
entry of the order approving the sale.  The Court approval, in the
event of an overbid, is expected to occur about 10 days after the
conclusion of the auction.  The Closing will consist of the
Purchaser's tender of the purchase price, in cash or equivalent, to
the Debtor within five days following the court approval.  In the
event of default in performing following acceptance of the highest
bid, bidder's $10,000 deposit will be forfeited as liquidated
damages to the bankruptcy estate.  

Any objection must be filed and served within 21 day of the date
the Motion was served.  In the event that any person objects the
Debtor will notice a hearing on such objection within 10 days.  The
Debtor also asks the Court for an order waiving the stay provided
in Bankruptcy Rule 6004(h).  The Motion is based on these pleadings
and such further evidence as may be presented at hearing.

A copy of the Agreement is available at
https://tinyurl.com/y3gmbp9z from PacerMonitor.com free of charge.

                     About Truvi Commerce

Truvi Commerce -- http://www.truvicommerce.com/-- is a cloud-based
multi-channel technology platform that enables direct-to-consumer
(DTC) sales for wineries and wine retailers.

Truvi Commerce filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Cal. Case No.
20-10409) on July 16, 2020.  The petition was signed by Karin
Ballestrazze, president. At the time of filing, the Debtor
disclosed $117,652 total assets and $3,239,441 total liabilities.
Douglas B. Provencher, Esq., at PROVENCHER & FLATT LLP, represents
the Debtor.


TURTLE TIME: Voluntary Chapter 11 Case Summary
----------------------------------------------
Debtor: Turtle Time JRP 2, LLC
        963 Street Road, Floor 2
        Southampton, PA 18966

Chapter 11 Petition Date: September 16, 2020

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 20-13749

Judge: Hon. Eric L. Frank

Debtor's Counsel: Albert A. Ciardi III, Esq.
                  CIARDI CIARDI & ASTIN
                  1905 Spruce Street
                  Philadelphia, PA 19103
                  Tel: 215-557-3550
                  E-mail: aciardi@ciardilaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jiger Patel, managing member.

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

https://www.pacermonitor.com/view/T4A75NI/Turtle_Time_JRP_2_LLC__paebke-20-13749__0001.0.pdf?mcid=tGE4TAMA



TWIFORD ENTERPRISES: Plan Admin Taps Clark & Associates as Realtor
------------------------------------------------------------------
Randy L. Royal, the Plan Administrator of Twiford Enterprises,
Inc., seeks authority from the US Bankruptcy Court for the District
of Wyoming to employ Clark & Associates Land Brokers, LLC, as its
realtor.

Clark and Associates proposes to market and sell the Debtor's real
property for a sales commission for private sale or sale by auction
of 5 percent and would co-op with other brokers at 2 percent.

The Plan Administrator has no knowledge that the proposed firm has
any connection with the Debtor, any creditors, or any party in
interest, their respective attorneys, accountants, the United
States Trustee, or any person employed in the office of the United
States Trustee, according to court filings.

The firm can be reached through:

     Cory Clark
     Clark & Associates Land Brokers, LLC
     736 South Main
     Lusk Wy. 82225
     Phone: 844-879-7141

                   About Twiford Enterprises

Twiford Enterprises, Inc., is a privately held company in Glendo,
Wyoming in the crop farming industry. The Company owns in fee
simple 2870 acres of land and buildings located at 642 Horseshoe
Creek Road Glendo, Wyoming having an appraised value of $4.65
million. Its gross revenue amounted to $2.23 million in 2017 and
$2.38 million in 2016.

Twiford Enterprises filed a Chapter 11 bankruptcy petition (Bankr.
D. Wyo. Case No. 18-20120) on March 9, 2018.  In its petition
signed by its secretary, Jack Twiford, the Debtor disclosed total
assets of approximately $7.68 million and $6.49 million in total
debt. The Hon. Cathleen D. Parker is the case judge.  The Debtor
hired Stephen R. Winship, Esq., at Winship & Winship, P.C., as
counsel.


ULTRA CLEAN: S&P Affirms 'B+' Issuer Credit Rating; Outlook Stable
------------------------------------------------------------------
S&P Global Ratings affirmed its 'B+' issuer credit ratings and 'B+'
issue level rating on Ultra Clean Holdings Inc. S&P revised the
rating downside scenario for Ultra Clean to more appropriately
account for the volatility and cyclicality of the company's
operating trend.

"The stable outlook on Ultra Clean reflects our view that the
company will strengthen operating performance and credit metrics as
industry dynamics improve over the coming year, including leverage
declining toward the low-2x area by the end of 2021. We also expect
Ultra Clean to maintain adequate liquidity and generate stable free
cash flow," S&P said.

S&P's rating on Ultra Clean reflects its relatively small operating
scale and niche focus in the broader semiconductor equipment space.
Ultra Clean maintains a limited share of outsourced manufacturing
and competes in the highly fragmented semi-capital equipment supply
chain. The company's credit strengths include long-term customer
relationships, increasing percentage of recurring revenue, and
higher total addressable market and consumer base as a result of
the Quantum Global Technologies LLC acquisition.

Nonetheless, Ultra Clean maintains significant customer
concentration, deriving approximately 67% of annual revenue from
Lam Research Corp. and Applied Materials Inc. in fiscal 2019. This
risk is somewhat mitigated by Ultra Clean's long-term relationships
with these two key customers (more than 15 years) and the
complexity of the manufacturing process and qualification
requirements, which lead to high switching costs. S&P therefore
applies a negative one-notch comparable rating analysis modifier to
reflect such high customer concentration, which could lead to a
greater-than-expected vulnerability to industry cyclicality.

The semiconductor wafer fab equipment (WFE) sector is cyclical, and
Ultra Clean is highly susceptible to WFE spending with limited
near-term demand visibility. The WFE market declined in 2019 as the
memory sector reached oversupply in late 2018 and memory prices
dropped precipitously through 2019. S&P expects healthy sector
growth in the high-single–digit percent area in 2020 and into
2021 from continued strength in foundry and logic, and gradual
recovery in memory due to capacity additions. In turn, Ultra
Clean's revenue declined 2.8% on a reported basis and about 16% pro
forma for the Quantum acquisition in fiscal 2019 while margins
eroded, leaving leverage at about 3.5x. The company posted
better-than-expected results in the first half of 2020 due to
higher demand from its two key customers and an uptick in wafer
starts and fab utilization. This lowered leverage to about 2.8x as
of June 30. S&P forecasts 24% revenue growth and expanded margins
in 2020 on a rise in WFE spending, wafer starts, and utilization
rates of equipment.

The stronger performance will improve leverage to the low-2x area
by the end of 2020. S&P also expects free cash flow generation to
slightly decline and the company to report free cash flow to debt
ratio in the mid-teens percentages in 2020 and 20% area in 2021 due
to higher inventory spending. The company has countercyclical
working capital dynamics that provide extra cash flow during
downturns, adding some stability to credit metrics.

"The stable outlook on Ultra Clean reflects our view that the
company will demonstrate stronger operating performance and credit
metrics as industry dynamics improve over the coming year,
including leverage declining toward the low-2x area by the end of
2021. We also expect Ultra Clean to maintain adequate liquidity and
generate stable free cash flow," S&P said.

S&P could lower its rating on Ultra Clean if:

-- The company's performance suffers from a prolonged industry
downturn that weakens cash flows for several quarters and causes
leverage to reach 4x;

-- Free cash flow to debt ratio drops below 10%; or

-- Material debt-financed acquisitions increase the company's
leverage to 4x.

Although unlikely over the coming year, S&P could raise its rating
on Ultra Clean if it:

-- Further diversifies its customer base;
-- Significantly increases its operating scale; or
-- Commits to maintaining leverage of less than 2x.


UNIT CORPORATION: Hires Ernst & Young as Tax Service Provider
-------------------------------------------------------------
Unit Corporation, and its debtor-affiliates seek authority from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Ernst & Young LLP, as accounting and tax services provider.

Unit Corporation requires Ernst & Young to:

   a. Accounting Services

     i. the accounting services will include the accounting
        impact of fresh start and emergence ("Fresh Start
        Assistance"), delivered in two phases and the accounting
        impact for other transactions as may be requested by the
        Debtors ("General Accounting Services"). Phase I of the
        Fresh Start Assistance will include services related to
        fresh start accounting and the accounting impact of
        Emergence prior to the confirmation of the Debtors'
        ownership structure at Emergence. Phase II of the Fresh
        Start Assistance will include potential services
        after confirmation of the Debtor's ownership structure
        and related independence restrictions at the Emergence.

     ii. provide assistance with the assessment of the accounting
         impact of Emergence from Chapter 11, excluding income
         tax accounting, to allow the Debtors to apply fresh
         start accounting in accordance with ASC 852.

     iii. advise the Debtors on general and technical accounting
          matters, excluding tax accounting matters, around the
          Debtors financial reporting and documentation of
          various accounting matters and policies in connection
          with Debtors' preparation of financial statements for
          the periods ended prior to Emergence. Our ability to
          provide General Accounting Services may depend, among
          other things, on our mutual agreement with the Debtors
          that our performance of such services will not impair
          our independence.

   b. Tax Services

     i. advise the Debtors with understanding the tax issues
        related to the Chapter 11 Cases, for U.S. federal and
        state/local tax purposes and the tax implications of the
        reorganization and emergence.

Ernst & Young will be paid at these hourly rates:

     Partner/Principal/Managing Director        $650 to $895
     Senior Manager                             $575 to $797
     Manager                                    $465 to $750
     Senior                                     $355 to $475
     Staff                                      $245 to $280

Ernst & Young will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Jack Costeira, managing director of Ernst & Young 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.

Ernst & Young can be reached at:

     Jack Costeira
     ERNST & YOUNG LLP
     5 Times Square
     New York, NY 10036
     Tel: (212) 773-3000

                  About Unit Corporation

Unit Corporation (NYSE- UNT) (OTC Pink- UNTCQ) --
http://www.unitcorp.com/-- is a Tulsa-based, publicly held energy
company engaged through its subsidiaries in oil and gas
exploration, production, contract drilling and natural gas
gathering and processing.

On May 22, 2020, Unit Corporation and five affiliates sought
Chapter 11 protection (Bankr. S.D. Tex. 20-32740) with a
pre-negotiated plan that reduces debt by $650 million.

Unit Corp. disclosed $2,090,052,000 in assets and $1,034,417,000 in
debt as of Dec. 31, 2019.

Vinson & Elkins L.L.P. is serving as legal advisor, Evercore Group
L.L.C. is serving as investment banker, and Opportune LLP is
serving as restructuring advisor to the Company. Prime Clerk LLC is
the claims agent, maintaining the page
https://cases.primeclerk.com/UnitCorporation

Weil, Gotshal & Manges LLP is serving as legal advisor and
Greenhill & Co., LLC is serving as financial advisor to an ad hoc
group of holders of Subordinated Notes.



URSA PICEANCE: Sets Bidding Procedures for Substantially All Assets
-------------------------------------------------------------------
Ursa Piceance Holdings, LLC, and its affiliates ask the U.S.
Bankruptcy Court for the District of Delaware to authorize the
bidding procedures to govern the marketing and auction sale of
substantially all of their assets free and clear of all liens.

Implementing a sale process for the Debtors' assets is a crucial
component of these chapter 11 cases.  It represents a final
attempt, after several years of commodity price pressure and more
than a year of marketing efforts that failed to produce an
acceptable stalking horse, to find a buyer for their assets and to
close a sale promptly thereafter.  The Debtors have been in payment
default under their secured debt facilities since March 2019 and
have exhausted all available options to implement an out of court
transaction.  

After careful consideration with their advisors and input from
their first lien lenders, the Debtors have determined that an
in-court sale process is the best path for exploring value
maximization for their stakeholders.  The Debtors' first lien
lenders have agreed to provide DIP financing to facilitate the sale
process and have committed to provide financing for an equitization
plan in the event the auction does not produce an acceptable third
party bid.

In January 2019, the Debtors engaged Lazard Frères & Co LLC to
evaluate strategic alternatives, and assess conducting a sale
process, whether in-court or out-of-court.  As part of the ultimate
sale process, in early 2019, Lazard contacted more than 35
potential purchasers regarding the sale of the assets.
Unfortunately, an agreement ultimately was not reached.

The Debtors and the first lien lenders began to discuss pursuing a
final in-court sale process without a stalking horse, while
reserving ability to toggle to an equitization plan in the event
the sale process was not successful.  Shortly thereafter, the
COVID-19 pandemic and its associated impact on commodity prices and
the broader economy led the Debtors to pause marketing efforts and
defer commencement of these Chapter 11 Cases in the hope that
market conditions would improve.  In the interim period the Debtors
continued to entertain inquiries and also explored options to sell
less than all of their assets.

In July 2020, the Debtors, in consultation with their first lien
lenders, made the decision to restart the sale process with the aim
of completing it in the chapter 11 proceedings and consummating a
363 sale.  The Debtors, with the assistance of Lazard, re-engaged
with bidders in mid-August once a filing date and timeline for the
sale process were solidified.  As of the date of the Motion, the
Debtors, with the assistance of Lazard, engaged with more than 50
potential buyers for the Debtors' assets.  

The Debtors are continuing the process of contacting additional
potential buyers and, subject to their interest, signing up
additional NDAs in order to provide more interested parties with
information, and the process will continue during the Chapter 11
Cases in order to facilitate formal bids on the Debtors' assets in
accordance with the Bidding Procedures.

After obtaining the Court's approval of the Bidding Procedures and
an order scheduling an auction and sale hearing, the Debtors will
advance toward final approval and consummation of the sale process
and, ultimately, completion of a liquidation and wind down pursuant
to a chapter 11 plan of liquidation.

The Assets are comprised primarily of oil and gas properties and
producing and midstream infrastructure.  The Debtors own
approximately 41,000 net acres of oil and gas properties in the
Piceance Basin, which is a tight sands formation that includes the
second largest natural gas accumulation in the United States per
the United States Geological Survey.  Their acreage is concentrated
in the Boies Ranch, Battlement Mesa, Gravel Trend, and Castle
Springs regions of the Piceance, which include 579 gross operated
wells currently producing natural gas, Natural Gas Liquids, and
oil.  

The Debtors' total resources are approximately 965 billion cubic
feet equivalent (Bcfe), of which approximately 300 Bcfe are proved
developed producing.  The PDP reserves are approximately 86% gas,
11% NGLs, and 3% oil.4 In recent years, the Debtors have focused
their development efforts in the Boies Ranch region, where the
Debtors have drilled a series of wells that are producing
approximately 75 million cubic feet equivalent per day of
hydrocarbons as of June 2020, a quantity that exceeded the Debtors'
expectations prior to drilling these wells.

To ensure that the highest or otherwise best offer is received for
the Assets, the Debtors crafted the Bidding Procedures to govern
the submission of competing bids at an Auction.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Nov. 2, 2020

     b. Initial Bid: Each Bid must clearly set forth the purchase
price to be paid for the applicable Assets, including any cash and
non-cash components, which non-cash components will be limited only
to credit-bids.

     c. Deposit: 10% of the aggregate cash and non-cash unadjusted
Purchase Price of the Bid

     d. Auction: The Auction will take place on Nov. 6, 2020 at the
offices of TBD, or telephonically, or by video via Zoom, or such
later date and time as selected by the Debtors in consultation with
the DIP Agent and Prepetition RBL Agent.  The Debtors will file a
notice of the date and time for the Auction no later than 5:00 p.m.
(ET) on TBD.

     e. Bid Increments: $500,000

     f. Sale Hearing: Nov. 10, 2020

     g. Sale Objection Deadline: 14 days after service of Sale
Notice

     h. If the DIP Agent submits a credit bid on behalf of the
lenders under the DIP Credit Agreement, the Prepetition RBL Agent
submits a credit bid on behalf of the lenders under the Prepetition
RBL Credit Agreement, or the Prepetition Second Lien Agent submits
a credit bid on behalf of the lenders under the Prepetition Second
Lien Credit Agreement, the DIP Agent, Prepetition RBL Agent, and/or
the Prepetition Second Lien Agent, as the case may be, will be
deemed to be a Qualified Bidder, and any such credit bid will be
considered a Qualified Bid and may be submitted at any time prior
to or at the Auction if it otherwise complies with the requirements
for a Qualified Bid.

     i. Expense Reimbursement: $350,000

     j. Break-Up Fee: 2.5% of the cash portion of the purchase
price under the Stalking Horse Agreement

In order to facilitate a competitive, value-maximizing sale
transaction, the Debtors are askiing authority to designate a
Stalking Horse Bidder in advance of the Auction.  In the event that
the Debtors determine that the Bid Protections must exceed the
amounts set forth, the Debtors will request that the Court hold a
hearing on the approval of any such greater Bid Protections on an
expedited basis.

Within three business days after the entry of the Bidding
Procedures Order, the Debtors (or their agent) serve copies of (i)
the Bidding Procedures Order, (ii) the Bidding Procedures, and
(iii) a notice regarding the Sale upon the Notice Parties.  The
Debtors also will publish a notice in the National Edition of USA
Today and the Denver Post.  

In addition, the Debtors ask the establishment of an objection
deadline prior to the Sale Hearing such that any objections related
to the proposed Sale be served upon the Objection Notice Parties at
5:00 p.m. (ET) on the date that is 14 days after service of the
Sale Notice.

Not less than five business days following entry of the Bidding
Procedures Order, the Debtors will serve a notice on all
Counterparties to all of the Debtors' executory contracts and
unexpired leases that may be assumed and assigned in connection
with the Sale.  The Contract Objection Deadline is 5:00 p.m. (ET)
on the date that is 14 days after the filing and service by the
Debtors to the Counterparty of the Cure, Consent, and Preferential
Right Notice or the Previously Omitted Contract Notice.

The relief sought is necessary to avoid immediate and irreparable
harm to the Debtors.  Accordingly, they submit that ample cause
exists to justify a waiver of the 14-day stay imposed by Bankruptcy
Rule 6004(h), to the extent that it applies.

A copy of the Bidding Procedures is available at
https://tinyurl.com/y6onkkkv from PacerMonitor.com free of charge.

               About Ursa Piceance Holdings

Ursa Piceance Holdings LLC -- http://www.ursaresources.com/-- is
engaged in the development and production of oil and gas in the
Piceance Basin, principally in rural areas of Western Colorado.
The Company's operations are focused on natural gas and natural gas
liquids.

Ursa Piceance Holdings LLC and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case
No. 20-12065) on Sept. 2, 2020.  In the petitions signed by CRO
Jamie Chronister, the Ursa Piceance was estimated to have assets
and liabilities of $100 million to $500 million.

The Hon. Karen B. Owens oversees the cases.

Sidley Austin LLP has been tapped as general bankruptcy counsel to
the Debtors while Young Conaway Stargatt & Taylor LLP has been
tapped as Delaware counsel.  Conway MacKenzie Management Services
LLC serves as interim management services provider to the Debtors.
Lazard Freres & Co. LLC is the Debtors' investment banker and Prime
Clerk LLC is the Debtors' claims and noticing agent.


VALARIS PLC: U.S. Trustee Appoints Creditors' Committee
-------------------------------------------------------
The Office of the U.S. Trustee appointed a committee to represent
unsecured creditors in the Chapter 11 cases of Valaris PLC and its
affiliates.

The committee members are:

     1. DNB Capital LLC
        200 Park Avenue, 31st Floor
        New York, NY 10166
        Evan Uhlick
        212-681-3890
        evan.uhlick@dbn.no

     2. US Bank, National Association
        60 Livingston Avenue
        EP-MN-WS1D
        St. Paul, MN 55107
        Julie Becker
        651-466-5869
        julie.becker@usbank.com

     3. UMB Bank, N.A.
        120 South Sixth Street, Suite 1400
        Minneapolis, MN 55402
        Gavin Wilkinson
        612-337-7001
        gavin.wilkinson@umb.com

     4. Wilmington Trust, N.A.
        50 South Sixth Street, Suite 1290
        Minneapolis, MN 55402
        Peter Finkel
        612-217-5629
        pfinkel@wilmingtontrust.com

     5. Bank of New York Mellon
        Global Corporate Trust Administration
        240 Greenwich Street, 7th Floor
        New York, NY 10286
        Alex Chang
        212-815-2816
        alex.chang@bnymellon.com

     6. Deutsche Bank Trust Company Americas
        Global Transaction Banking Trust & Agency Services
        60 Wall Street, 24th Floor
        New York, NY 10005
        Rodney Gaughan
        201-593-4016
        rodney.gaughan@db.com
        Richard Buckwalter
        212-250-6687
        richard.L.buckwalter@db.com

     7. BOKF, NA
        1600 Broadway, 3rd Floor
        Denver, CO 80202
        James R. Lewis
        201-248-6587
        jlewis@bokf.com

     8. Daewoo Shipbuilding & Marine Engineering
        125, Namdaemun-ro
        Jung-gu 04521 Korea
        H. Christy Lim
        82 2-2129-0373
        hchristylim@dsme.co.kr

     9. Pension Benefit Guarantee Corporation
        1200 K Street, N.W.
        Washington, D.C. 20005-4026
        Thomas Taylor
        202-326-4112
        taylor.thomas@pbgc.gov
  
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.

                          About Valaris plc

Valaris plc (NYSE: VAL) provides offshore drilling services.  It is
an English limited company with its corporate headquarters located
at 110 Cannon St., London.  Visit http://www.valaris.comfor more
information.

On Aug. 19, 2020, Valaris and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 20-34114).

Debtors have tapped Kirkland & Ellis LLP and Slaughter and May as
their bankruptcy counsel, Lazard as investment banker, and Alvarez
& Marsal North America LLC as their restructuring advisor.  Stretto
is the claims agent, maintaining the page
http://cases.stretto.com/Valaris

Kramer Levin Naftalis & Frankel LLP and Akin Gump Strauss Hauer &
Feld LLP serve as legal advisors to the consenting noteholders
while Houlihan Lokey Inc. serves as their financial advisor.


VIRGIN ATLANTIC: Wins U.S. Recognition of UK Rescue Plan
--------------------------------------------------------
Christopher Jasper and Steven Church of Bloomberg News report that

Virgin Atlantic Airways Ltd. was granted U.S. bankruptcy protection
as the carrier controlled by Richard Branson pursues a GBP1.2
billion (US$1.6 billion) rescue plan in the U.K.

The provisional ruling by U.S. Bankruptcy Judge Michael E. Wiles in
Manhattan Aug. 7, 2020 protects the airline's American assets and
ensures that the debt reorganization will be overseen under the
British legal process.

The U.S. judge on Sept. 3, 2020, granted recognition of Virgin
Atlantic's rescue plan under Chapter 15 of the U.S. Bankruptcy
Code, which allows a foreign debtor to shield assets from creditors
in the United States.

In August 2020, the United Kingdom-based carrier announced that its
creditors have voted in favor of its proposal to get its finances
back on track amid the impact of the coronavirus pandemic.

With the state unwilling to help save the 36-year-old airline,
Virgin arranged a privately-funded package -- which it has secured
with the help of Delta Air Lines, which owns 49% of the carrier.
The rescue cash, including GBP200 million from Branson's Virgin
Group, will be delivered over the next 18 months.

                     About Virgin Atlantic

Virgin Atlantic Airways is one of Great Britain's major
international airlines, headquartered in London.  It utilizes a
fleet of Airbus and Boeing wide-body aircraft.  It operates a
network of international services to North America, the Caribbean,
Africa and Asia from its hub at London's Heathrow.

The airline has been facing problems since the start of the
coronavirus outbreak.  The airline resumed frying in July.

Virgin Atlantic announced mid-July 2020 that it has launched the
first restructuring plan under the new Part 26A of the Companies
Act 2006 in the UK.  Virgin Atlantic is one of the first companies
to use the new U.K. court process, which was enacted June 2020.
Virgin Atlantic explains in its announcement that it proposes to
use the Restructuring Plan to implement a solvent recapitalisation,
which it expects to raise GBP1.2 billion.

Alvarez & Marsal is Virgin's administration advisers.

Virgin Atlantic filed a Chapter 15 petition (Bankr. S.D.N.Y. Case
No. 1:20-bk-11804) on Aug. 4, 2020, to seek U.S. recognition of the
UK proceedings.  Judge Michael E Wiles is the case judge.  Allen &
Overy LLP is the U.S. counsel.


VISTRA CORP: Fitch Raises LongTerm IDR to 'BB+', Outlook Positive
-----------------------------------------------------------------
Fitch Ratings has upgraded the Long-Term Issuer Default Rating of
Vistra Corp. and its indirect subsidiary, Vistra Operations
Company, LLC to 'BB+' from 'BB'. Fitch has also upgraded the
ratings of the senior unsecured notes at Vistra Operations by one
notch to 'BB+'/'RR4' from 'BB/RR4'. In addition, Fitch has affirmed
the 'BBB-'/'RR1' rating of Vistra Operations' first-lien senior
secured debt. The 'RR1' Recovery Rating denotes superior recovery,
and 'RR4' denotes average recovery in the event of default. The
Outlook is maintained at Positive.

The rating upgrade reflects management's continued execution to
improve its business and financial risk profile. The recently
completed retail acquisitions have further strengthened Vistra's
integrated business model, significantly improving generation load
match. The integrated model is delivering relatively stable levels
of EBITDA and strong FCF, including in an adverse power price
environment such as the one in 2020. Management remains committed
to achieving investment-grade ratings and has prioritized debt
reduction in 2020 in order to bring leverage closer to its 2.5x net
debt/EBITDA target.

Fitch expects to resolve the Positive Outlook over the next 12
months based upon management's financial policy articulation around
capital allocation, as well as its operational strategy regarding
transformation of the power generation fleet to cleaner
technologies. Achieving its leverage target and continued
successful execution of the integrated strategy will also be key to
resolve the Positive Outlook.

KEY RATING DRIVERS

Progress on Integrated Model: The combination with Dynegy Inc.
significantly increased Vistra's long generation position, and in
this regard, Fitch views favorably management's strategic goal to
grow its retail presence both within and outside Texas. Fitch views
retail as a high-margin business that offers an effective sales
channel and a partial hedge for wholesale generation. Retail
margins in the commercial and industrial segments generally remain
range-bound during commodity cycles, and residential retail margins
are usually countercyclical, given the length and stickiness of the
customer contracts. TXU Energy Company LLC, Vistra's largest retail
electricity operation in Texas, has demonstrated strong brand
recognition, tailored customer offerings and effective customer
service, which are driving high customer retention.

The recent acquisition of Crius Energy Trust expands Vistra's
geographic footprint in the Midwest and Northeast in the
high-margin residential and small business customer segments. In
addition, the recent acquisition of Ambit Energy, via its direct
selling platform and focus on residential and small business
customers, enhances Vistra's competitive position in Texas. As a
result of these acquisitions, Vistra expects its generation load
match to increase to approximately 60%, with expectations for an
even higher match in the future through either retail growth or
generation asset retirements.

Strong EBITDA Generation: Fitch expects the company to generate
2020 adjusted EBITDA within management's guidance range of $3.285
billion-$3.585 billion. The coronavirus pandemic's impact on YTD
results has been modest. The wholesale generation business has been
able to navigate a weak power price environment through previously
placed attractive hedges, while retail performance has benefited
from a strong residential presence that has more than offset
weakness in commercial and industrial segments.

Looking forward, backwardation in Electric Reliability Council of
Texas (ERCOT) commodity curves, weakness in PJM energy prices and
ongoing uncertainty surrounding PJM capacity auction continue to
weigh on generation EBITDA, especially in 2022 and beyond, when the
company is less hedged. However, continued realization of synergy
benefits from past acquisitions, O&M cost management, and
contribution from Moss Landing and Oakland battery storage
investments should partially offset the drag from declining
capacity revenues and backwardation in commodity curves in 2021 and
2022. Fitch also notes that Vistra's commercial strategy in ERCOT
has consistently delivered higher returns than what forward power
curves would imply.

FCF Supports Deleveraging: Fitch expects Vistra to generate FCF of
$1.8 billion-$2.2 billion annually over 2020-2022 prior to growth
capex and return of capital to shareholders. Maintenance capex is
largely attributable to the generation assets and is projected to
be approximately $550 million annually, excluding nuclear fuel. The
retail business generates a substantial amount of FCF given modest
capex requirements. Management remains committed to achieving an
investment-grade rating and has made considerable progress toward
its 2.5x net debt/EBITDA target, prioritizing debt reduction in
2020 over returning cash to shareholders. Vistra has repaid $750
million of debt in 2020 as of July 31, 2020, which includes all
legacy Dynegy debt. Management expects to pay down $550 million
drawn on the revolver, as of June 30, 2020, to execute $1.3 billion
of debt reduction in 2020.

Transition to Investment Grade: The June 2019 issuance of senior
secured notes at Vistra Operations with a security fall away
provision marked a step toward aligning the capital structure with
that of an investment-grade entity. Currently, approximately 60% of
Vistra's consolidated capital structure consists of secured debt.
However, if the $3.1 billion secured notes containing a security
fall away provision are excluded, the secured debt is approximately
27% of the capital structure.

Mixed Power Market Developments: ERCOT continues to demonstrate
favorable demand characteristics. Power demand fell 2%-3% as a
result of the pandemic, but has rebounded to pre-pandemic levels.
While ERCOT's May 2020 'Capacity, Demand and Reserves Report'
projects adequate reserve margins over 2021-2025, the estimates
include a material amount of wind and solar deployment, the pace of
which remains uncertain. The forward curves remain backwardated,
and scarcity premiums remain leveraged to summer weather, wind
performance during peak hours and Operating Reserve Demand Curve
parameters. Periods of scarcity pricing, which typically occur in
the late summer and early fall months provide opportunities for
power generators to lock in hedges for the forward years.

Power prices in PJM have declined in 2020 given a reduction in
demand by as much as 8%-10% due to the pandemic, mild weather,
surplus reserve margins and weakness in natural gas prices. While
uncertainty on capacity reforms continues to persist, PJM continue
to push for solutions that will potentially help mitigate issues
associated with state sponsored subsidies for specific types of
power generation.

Transition to Zero Carbon: Management has articulated its intent to
significantly lower its coal exposure over the next 10 years,
reinvest 25% of its annual FCF in retail and renewable deployment,
and capitalize on its first-mover advantage in developing utility
scale battery storage solutions. Amidst a backdrop of rapid
greening of power generation fleets across the country and investor
emphasis on sustainable investments, Fitch views management's
strategic initiative to reduce carbon emissions by more than 50% by
2030, compared with the 2010 baseline, as positive.

DERIVATION SUMMARY

Vistra is well positioned relative to Calpine Corporation
(B+/Stable) and Exelon Generation Company, LLC (ExGen; BBB/Stable)
in terms of size, scale and geographic and fuel diversity. Vistra
is the largest independent power producer in the country, with
approximately 38.5GW of generation capacity compared to Calpine's
26GW and ExGen's 33GW. Vistra's generation capacity is
well-diversified by fuel, compared with Calpine's natural gas-heavy
and ExGen's nuclear-heavy portfolio. Vistra's portfolio is less
diversified geographically, with 70% of its consolidated EBITDA
coming from operations in Texas, which is similar to the
Midwest-dominant portfolio of ExGen. Calpine's fleet is more
geographically diversified.

Both Vistra and ExGen benefit from their ownership of large retail
electricity businesses, which are typically countercyclical to
wholesale generation given the length and stickiness of customer
contracts. Vistra has a dominant position in the mass retail market
in Texas, which has generated stable EBITDA over 2012-2019 despite
power price volatility. A key benefit of acquiring Dynegy has been
the significant increase in share of natural gas-fired generation,
which lowered Vistra's EBITDA sensitivity to changes in natural gas
prices and heat rates. Fitch estimates that Vistra's EBITDA is less
sensitive to changes in natural gas prices than ExGen or Calpine.

Fitch projects Vistra's gross debt/EBITDA to sustain below 3.0x
over 2020-2022, which compares favorably with Calpine's projected
mid- to high-4.0x leverage by 2022. ExGen's gross debt/EBITDA is
also projected to trend down to 3.0x or below over the next few
years. ExGen's rating benefits from its ownership by a utility
holding company.

KEY ASSUMPTIONS

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

  -- Hedged generation in 2020 and 2021 per management's guidance
and largely open in 2022;

  -- Retail load of approximately 90TWH-100TWH annually;

  -- Power price assumption based on Fitch's base deck for natural
gas prices of $2.10/MMBtu in 2020 and $2.45/ MMBtu in 2021 and
beyond, and current market heat rates;

  -- Capacity revenues per past auction results, and no material
upside in future auctions;

  -- Maintenance capex of approximately $550 million annually;

  -- Debt pay down of $1.3 billion in 2020.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade:

  -- Execution of deleveraging per management's stated goal, such
that gross debt/EBITDA is below 3.0x on a sustained basis;

  -- Track record of stable EBITDA generation;

  -- Measured approach to growth;

  -- Balanced allocation of FCF that maintains balance sheet
flexibility while maintaining leverage within the stated goal.

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade:

  -- Weaker power demand and/or higher than expected supply
depressing wholesale power prices and capacity auction outcomes in
its core regions;

  -- Unfavorable changes in regulatory constructs and rules in
Vistra's markets;

  -- Rapid technological advancements and cost improvements in
battery and renewable technologies that accelerate the shift in
generation mix away from fossil fuels;

  -- An aggressive growth strategy that diverts a significant
proportion of FCF toward merchant generation assets and/or
overpriced retail acquisitions;

  -- Gross debt/EBITDA above 3.5x on a sustained basis.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: Fitch views Vistra's liquidity as adequate. As
of June 30, 2020, Vistra had approximately $1.7 billion of
available liquidity, which is composed of $382 million of cash and
$1.3 billion of availability under its revolving credit facility.

The $2.725 billion revolving credit facility matures in 2023 and
includes a $2.35 billion LC subfacility. As of June 30, 2020, there
was $550 million of cash borrowings on the revolver and $888
million of LCs outstanding. Vistra also has two alternate LC
facilities in place with an aggregate limit of $500 million. Of the
total facility limit, $250 million matures in December 2020, and
the balance matures in December 2021. As of June 30, 2020, $500
million of LCs were outstanding under the alternate LC facilities.

Fitch expects Vistra to generate a sizable amount of FCF annually
and maintain a minimum of $400 million of cash on its balance sheet
for working capital purposes.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

The principal sources of information used in the analysis are
described in the Applicable Criteria.

ESG CONSIDERATIONS

The highest level of Environmental, Social and Governance (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).


WATSON GRINDING: Cain & Skarnulis, et al. Update on Cruz Claimants
------------------------------------------------------------------
In the Chapter 11 cases of Watson Grinding & Manufacturing Co. and
Watson Valve Services, Inc., the law firms of Cain & Skarnulis
PLLC, Byman & Associates PLLC, Arnold & Itkin LLP, The Wilkins Law
Firm, P.C. and Robins Cloud, LLP submitted an amended verified
statement under Rule 2019 of the Federal Rules of Bankruptcy
Procedure, to disclose an updated list of parties that they are
representing.

As of Sept. 2, 2020, the parties listed and their disclosable
economic interests are:

Jose Cruz
10266 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Ramiro Cruz
10266 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury

* Principal Amount of Claim: Unliquidated

Albano Hoxhaj
10313 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Flavja Mucka
10313 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Janette Thomas
4510 Stanford Court
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Eric Young
14315 Barn Red Court
Cypress, Texas 77429

Damaged Property Address:
10318 Sommerville Avenue
Houston, TX 77041

* Claims for negligence and gross negligence causing property
  Damage

* Principal Amount of Claim: Unliquidated

Bich Lien Bahn
4524 Stanford Court
Houston, Texas 77041

* Claims for negligence and gross negligence causing property
  damage

* Principal Amount of Claim: Unliquidated

Tuyet Nga Thi Banh
10251 Sunwood Drive
Houston, Texas 77031

Angelina Burge-Schults
10319 Gladewood Drive
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Bryan Cruz
10266 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury

* Principal Amount of Claim: Unliquidated

Mark Cruz
10266 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury

* Principal Amount of Claim: Unliquidated

Irma Diaz
10307 Lone Brook Drive
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Juan Diaz
10307 Lone Brook Drive
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Alicia Gonzalez
10302 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury

* Principal Amount of Claim: Unliquidated

Elizabeth Gonzalez
10302 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury

* Principal Amount of Claim: Unliquidated

Joel Gonzalez Molina
10302 Bridgeland Lane
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury

* Principal Amount of Claim: Unliquidated

Van Van Le
4524 Stanford Court
Houston, Texas 77041

* Claims for negligence and gross negligence causing personal
  injury and property damage

* Principal Amount of Claim: Unliquidated

Ricardo Lozano
7842 Broadview Drive
Houston, Texas 77061

* Claims for negligence and gross negligence causing property
  Damage

* Principal Amount of Claim: Unliquidated

Cain & Skarnulis PLLC and Byman & Associates PLLC represent the
following parties as bankruptcy counsel in connection with the
above-captioned matter with Arnold & Itkin LLP and the Wilkins Law
Firm representing the following parties as litigation counsel: Yong
Du Chon; Kang Soon Chon; Hee Dong Cho; Song Cho; Jung Soo Kim;
Kyung Hee Kim; Yong Cha Kim; and Lee Han Kyu. The addresses for
each of these parties are shown on Exhibit B attached hereto. The
parties listed above and on Exhibit B are each creditors of the
Debtor, and the nature and principal amount of each of their claims
is described on Exhibit B attached hereto.

Cain & Skarnulis PLLC and Byman & Associates PLLC represent the
following parties as bankruptcy counsel in connection with the
above-captioned matter with Arnold & Itkin LLP and Robins Cloud,
LLP representing the following parties as litigation counsel: Carl
Anderson; Iris Arceneaux; Beverly Ayers; Iesheia Ayers-Wilson;
Stephanie Ballard, individually and as next friend of R.B. and
R.J.J. minors; Cheyanne Barnes; Roger Barnes; Cermase Barry,
individually and as next friend of C.B.J.; Cheryl Berry; Odell
Broady, Jr.; Jermaine Brown; Katina Brown; Shawn Brown; Shaun
Childs; Stephanie Clark, individually and as next friend of J.C.
and T.C., minors; Dedric Cloud; Emanuel Crumpton; KeOrie Crumpton;
Joe Curry; Shanga Daniel; Kevin Davenport; John W. Emerson; William
Evans; Willie Ray Evans; Debra Fabuluje; Ecknozzio Fontenot; Jawon
Gay; Gregorio Guerrero; Jose Guerrero; Leanor Guerrero; Emmer
Haggerty; Helen Haywood; Jim Haywood, individually and as next
friend of H.R.H., minor; Dan Holcomb Jr.; Gregory Holcomb; Irving
Holcomb; Lenora Holcomb; Rickie Holcomb; Harold House; Jesse
Hudson; Darryl Jackson Sr; individually and as next friend of
D.J.J., minor; Reginald K. Jones Sr.; LaTrisha Jordan, individually
and as next friend of C.J., a minor; Damien Lawson; Alice Long;
Claburne Long; Raphael Malveaux; Mary Frances Martin-Hall; Dante
McDaniel; Lakeshia McDaniel, individually and as next friend of
N.C. and Z.C., minors and on behalf of the Estate of Keith Lewis;
LaKeith McKinney, Jr., individually and as next friend of C.A.M.
and C.O.M., minors; LaMarcus McKinney; Nydia McKinney; Humberto
Munguia; Rashied Murray; Tylar Qualls, individually and as next
friend of S.T.J.; M.A.D.N., M.A.R.N. and D.S., minors; Johnnie May
Ray; Vernon Ray; Leonard Reed; Sirron Reed; Ashanay Robertson;
Derrick Ross, individually and as next friend of D.R.J., a minor;
Shani Sapp; individually and as next friend of D.S., G.S., K.Y.S.,
K.A.S., minors; Kirk Simmons; Calvin E. Smith; Christopher Smith;
Leodis Smith; Gwendolyn Stewart; Lionnel Stewart; Virginia Taylor;
Pamela Tindall; Eunice Todd; Latasha Toney; Jessica Turner,
individually and as next friend of J.S. and L.S., minors; Hubester
Uriostegui; Gary Warren; Tiffany Washington, individually and as
next friend of D.S. and Z.S., minors; Ernest Bruce Williams, Sr.;
Ernest Williams Jr.; Willie Mae Williams; Howanika Williams; John
Henry Williams, Jr.; Taisha Williams; America Wilson; Dale Allen;
Keitric Baynes; Patricka Baynes; Harry Demond Brown; Marie Carrier;
Christian Castellanos, individually and as next friend of A.C., Av.
C., Ca. C., Cr. C., and E.C., minors; Larry Felder; Gorge
Fernandez; Ricardo Fernandez; Gaila Fontenot; Quincy Frazier;
Rachael N. Goosby, individually and as next friend of B.J., C.J.,
L.J. and R.J., minors; Katonya Harris, individually and as next
friend of E.D.D., minor; Jasmine Haywood; Jerome Haywood; Jim
Haywood; Charles W. Herron; Kenneth Herron; Michael Herron; Lenora
Holcomb as next friend of A.B. minor; Omar Holcomb; Michael
Jackson; Victoria Ann Jackson; Carl Edward Johnson; Lonnie Jones;
LaKeisha Martinez, individually and as next friend of Te. M., Ty.
M., and K.S., minors; Shebbia Patterson; Craig Reed; Donald Reed;
Etta D. Reed, individually and as next friend of N.J., minor; Rose
Sexton; Keith Simmons; Barbara Sparks-Paulson; Carolyn E. Stewart;
Claudia Strait; Deanna Strait; Crissy Taylor; Sonny Tyler; Hubester
Uriostegui, as next friend of B.F., K.M. and M.M., minors; Ivette
Valdivia; John Whalen; and Sondra White. The addresses for each of
these parties are shown on Exhibit C attached hereto. The parties
listed above and on Exhibit C are each creditors of the Debtor, and
the nature and principal amount of each of their claims is
described on Exhibit C attached hereto. Each of the parties listed
on Exhibit C has consented to this multiple representation by Cain
& Skarnulis PLLC, Byman & Associates PLLC, Arnold & Itkin LLP, and
Robins Cloud, LLP.

Counsel for Creditors Identified Herein can be reached at:

          Ryan E. Chapple, Esq.
          CAIN & SKARNULIS PLLC
          400 W. 15th Street, Suite 900
          Austin, TX 78701
          Tel: 512-477-5000
          Fax: 512-477-5011
          Email: rchapple@cstrial.com

          Randy W. Williams, Esq.
          BYMAN & ASSOCIATES PLLC
          7924 Broadway, Suite 104
          Pearland, TX 77581
          Tel: 281-884-9261
          Fax: 713-654-1871
          Email: rww@bymanlaw.com

          Kurt B. Arnold, Esq.
          Kyle Findley, Esq.
          Kala Sellers, Esq.
          Adam D. Lewis, Esq.
          ARNOLD & ITKIN LLP
          6009 Memorial Drive
          Houston, TX 77007
          Tel: 713-222-3800
          Fax: 713-222-3850
          Email: karnold@arnolditkin.com
                 kfindley@arnolditkin.com
                 ksellers@arnolditkin.com
                 alewis@arnolditkin.com

          Ralphaell Wilkins, Esq.
          THE WILKINS LAW FIRM, P.C.
          4606 San Jacinto Street
          Houston, TX 77004
          Tel: 713-660-9200
          Fax: 713-528-5509
          Email: rwilkins@thewilkinslawfirm.net

             - and -

          Ian P. Cloud, Esq.
          Patrick Hogan Leatherwood, Esq.
          ROBINS CLOUD, LLP
          2000 West Loop South, Suite 2200
          Houston, TX 77027
          Tel: 713-650-1200
          Fax: 713-650-1400
          Email: icloud@robinscloud.com
                 hleatherwood@robinscloud.com

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/2FSzeIu

               About Watson Grinding & Manufacturing

Watson Grinding & Manufacturing Co. --
http://www.watsongrinding.com/-- provides precision machined  
parts, thermal spray coatings and grinding services to companies in
the oil and gas, chemical, and mining industries.

Watson Valve Services, Inc., -- http://watsonvalve.com/-- is a
turn-key OEM manufacturer of severe service ball valves.
Additionally, Watson Valve provides hydrostatic and pneumatic
pressure testing; oxygen service cleaning; on-site and off-site
installation support and troubleshooting; valve dis-assembly,
analysis, repair, and rebuilding; actuation system mounting and
installation; CNC and manual machining; grinding; thermal spray
coatings; coatings analysis; and non-destructive testing.

Watson Grinding and Watson Valve sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Tex. Case Nos. 20-30967 and
20-30968) on Feb. 6, 2020.

At the time of the filing, Watson Grinding disclosed assets of
between $10 million and $50 million and liabilities of the same
range.  Watson Valve had estimated assets of between $10 million
and $50 million and liabilities of between $500,000 and $1
million.

Judge Marvin Isgur oversees the cases.

The Debtors tapped McDowell Hetherington, LLP and Jones, Murray &
Beatty, LLC, as their legal counsel.

On Feb. 21, 2020, the United States Trustee for the Southern
District of Texas appointed the Official Committee of January 24
Claimants.  The Committee retained Porter Hedges LLP, and Burns
Bowen Bair LLP, as counsel.


WAVE COMPUTING INC: Agrees to Return $4.6 M Virus Aid Loan
----------------------------------------------------------
Daniel Gill, writing for Bloomberg Law, reports that bankrupt Wave
Computing Inc. has agreed to return a $4.6 million Paycheck
Protection Program loan it received after filing for Chapter 11.

The artificial intelligence technology developer will return the
proceeds to lender Silicon Valley Bank, according to a motion filed
Thursday seeking bankruptcy court approval of a mutual release
between the two parties.

Wave Computing had applied for the loan two weeks prior to filing
bankruptcy April 27, but received the funds after its Chapter 11
case in the U.S. Bankruptcy Court for the Northern District of
California had begun.

                     About Wave Computing

Wave Computing, Inc. -- https://www.wavecomp.ai/ -- is a Santa
Clara, Calif.-based company that revolutionizes artificial
intelligence (AI) with its dataflow-based solutions.  

Wave Computing and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. N.D. Cal. Lead Case No. 20-50682)
on April 27, 2020.  In the petitions signed by CRO Lawrence R.
Perkins, the Debtors had estimated assets of between $1 million and
$10 million and liabilities of between $50 million and $100
million.  Judge Elaine M. Hammond oversees the cases.  The Debtors
are represented by Sidley Austin, LLP.


WELLNESS MANAGEMENT: Case Summary & 11 Unsecured Creditors
----------------------------------------------------------
Debtor: Wellness Management Company, LLC
        770 SE Indian Street
        Stuart, FL 34997

Business Description: Wellness Management Company, LLC is in the
                      health care business (as defined in 11
                      U.S.C. Section 101(27A)).

Chapter 11 Petition Date: September 17, 2020

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 20-20036

Judge: Hon. Mindy A. Mora

Debtor's Counsel: Bradley S. Shraiberg, Esq.
                  SHRAIBERG LANDAU & PAGE PA
                  2385 NW Executive Center Dr
                  Suite 300
                  Boca Raton, FL 33431
                  Tel: 561 443 0800
                  Email: bss@slp.law

Estimated Assets: $0 to $50,000

Estimated Liabilities: $50 million to $100 million

The petition was signed by Paul Kamps, CFO.

A copy of the petition containing, among other items, a list of the
Debtor's 11 unsecured creditors is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/Q43DJVQ/Wellness_Management_Company_LLC__flsbke-20-20036__0001.0.pdf?mcid=tGE4TAMA

An order has been entered jointly administering the Debtor's
Chapter 11 case into the Lead Case of TM Healthcare Holdings, LLC
(Bankr. S.D. Fla. Case No. 20-20024).


WESCO INT'L: Egan-Jones Lowers Sr. Unsecured Ratings to B+
----------------------------------------------------------
Egan-Jones Ratings Company, on September 8, 2020, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by WESCO International Incorporated to B+ from BB-.

Headquartered in Pittsburgh, Pennsylvania, WESCO International,
Inc. distributes electrical products and other industrial
maintenance, repair, and operating supplies.



WINDSTREAM HOLDINGS: Court Junks U.S. Bank Bid to Expedite Appeals
------------------------------------------------------------------
Windstream Holdings, Inc. and Elliott Investment Management L.P.
are looking to block the request of U.S. Bank, N.A., which has
asked the U.S. District Court for the Southern District of New York
to determine jurisdiction of the bank's appeal from two bankruptcy
court decisions even after Windstream has consummated its Chapter
11 plan in order to avoid its appeal being held moot, or to issue a
stay pending the appeal.

U.S. Bank, as indenture trustee for certain unsecured Windstream
Services bondholders, is taking an appeal from:

     (i) a May 12, 2020, Order of the U.S. Bankruptcy Court for the
Southern District of New York approving a settlement between
Windstream Holdings, Inc. and its debtor subsidiaries and Uniti
Group, Inc.; and

    (ii) a June 26, 2020, Order of the Bankruptcy Court confirming
the Debtors' Chapter 11 plan of reorganization.

Windstream argues that when the bankruptcy court entered its order
confirming the Debtors' Plan, it authorized the Debtors to
immediately begin implementing the Plan's provisions and
effectuating the approved restructuring transactions.  U.S. Bank
made no attempt to stay that order. "As a result, the Debtors have
since been working steadily to consummate the Plan and emerge from
bankruptcy, and aim to emerge by mid-September (as they predicted
at the confirmation hearing)," Windstream says.  "Those efforts
were not part of some nefarious scheme to avoid appellate review;
they were simply part of the Debtors' ongoing efforts to emerge
from bankruptcy (and thus shed the massive costs associated with
remaining in bankruptcy) as quickly as possible."

Windstream contends that the remedies U.S. Bank proposes would
threaten the Debtors' ability to emerge from bankruptcy "as a
revitalized corporate entity."   Windstream explains that the Plan,
and the Uniti settlement on which it depends, are the delicate
results of many months of hard-fought negotiations, and the Plan
provides the "exclusive option for Windstream to emerge from
chapter 11 as a healthy and viable enterprise."  Windstream
asserts: "diluting or redistributing the reorganized Debtors' stock
issuances, or diverting up to hundreds of millions of dollars of
expected incoming revenues, would upend the Debtors' entire new
capital structure and unquestionably threaten their successful
emergence from bankruptcy and their ability to operate as a healthy
and viable enterprise on a reorganized basis."

Windstream further points out that U.S. Bank has not shown that it
will suffer any irreparable injury absent a stay.  "As Appellants
acknowledge, this Court has already ruled that a mere risk of
equitable mootness is not sufficient to show irreparable harm,"
Windstream continues.

Windstream asserts that staying the challenged orders would delay
the Debtors' emergence from bankruptcy for as long as it takes the
District Court to decide the consolidated appeal, a period that
could last for weeks if not months -- especially in light of
Appellants' request for oral argument, and the fact that these
appeals are proceeding on a normal rather than an expedited
schedule.

"During that time, the Debtors would be forced to continue spending
millions of dollars every week on professional fees and other
bankruptcy-related expenses for as long as they remain in
bankruptcy, draining their assets and placing them in a
correspondingly worse position upon their eventual emergence. A
stay would likewise keep the cloud of bankruptcy hanging over the
Debtors' business for as long as it takes this Court to decide the
appeal, degrading the Debtors' relations with their vendors and
customers and postponing indefinitely the day that the Debtors will
again be able to operate as a healthy enterprise," Windstream says.
"Those substantial injuries, which Appellants entirely ignore,
should weigh overwhelmingly against Appellants' belated stay
request."

U.S. Bank filed a motion to consolidate and expedite the appeals.
District Judge Vincent L. Briccetti granted the motion to
consolidate the appeals but denied the motion to expedite the
appeals.

In 2015, Debtors spun off from their core business a real estate
investment trust, Uniti. In connection with that spinoff, Services,
a subsidiary of Windstream Holdings, Inc., transferred certain
assets to Uniti, which Uniti then leased to Debtors.

In 2017, Aurelius Capital Master, Ltd. acquired a controlling
position in certain notes issued by Services, for which U.S. Bank
serves as trustee. U.S. Bank commenced litigation against Services
in this District, claiming that Services had breached its
obligations under the notes. On Feb. 25, 2019, after U.S. Bank
obtained a judgment against Services, the Debtors filed a voluntary
petition for Chapter 11 bankruptcy protection.

In bankruptcy court, the Debtors brought claims against Uniti to
recharacterize the 2015 transaction as a financing rather than a
sale and lease, for breach of contract, and to set aside certain
transfers by Uniti as fraudulent. After months of litigation,
Debtors and Uniti reached a settlement agreement resolving Debtors'
claims in exchange for a $1.2 billion payment from Uniti to
Debtors. On May 12, 2020, following a two-day hearing, Bankruptcy
Judge Robert D. Drain issued the Settlement Order, thereby
approving the settlement. U.S. Bank timely appealed the Settlement
Order.

On June 26, 2020, following another two-day hearing, Judge Drain
confirmed the Debtors' Chapter 11 plan of reorganization, which
hinged on the Debtors' settlement with Uniti, and issued the
Confirmation Order. According to the appellants, confirmation of
the plan will result in no payments to unsecured creditors,
including appellants. U.S. Bank and CQS timely appealed the
Confirmation Order.

On July 15, 2020, U.S. Bank filed the motion to consolidate and
expedite the appeals. On July 20, 2020, CQS joined in the motion.
On July 22, 2020, the Debtors opposed the motion inasmuch as it
sought to expedite the appeals but consented to the application to
consolidate the appeals.

The Appellants argued that the appeals should be consolidated
because they are brought by the same appellant, U.S Bank, and
involve interrelated orders from the bankruptcy court.

The Court agreed, holding that the Settlement Order and
Confirmation Order respect the same facts, involve the same or
similar parties, and were issued by the same Judge. Moreover,
because the Debtors did not oppose the motion inasmuch as it sought
consolidation, and because the Court is persuaded that
consolidation is appropriate given the interrelated nature of the
orders on appeal, the Court finds the appeals should be
consolidated.

The Appellants also argued that the Court should expedite the
appeals because, following consummation of the plan of
reorganization, which is expected to occur in either August or
September 2020, the Debtors likely will argue the pending appeals
have become equitably moot. The Appellants argued they may suffer
irreparable harm if the Court does not expedite the appeals.

The Court was not persuaded by the argument.

Based on the affidavit U.S. Bank filed in support of the motion,
the Court was not persuaded with the reasons put forward by
appellants demanding expedited review. The only argument appellants
made with respect to irreparable injury is that their appeals could
become equitably moot if Debtors consummate the reorganization plan
and effectuate the settlement with Uniti in late August or early
September. But equitable mootness is a risk present in any
post-confirmation appeal of a Chapter 11 plan; merely invoking that
risk in a demand for expedition is not enough to show irreparable
harm.

The Appellants asserted that if the Court does not hear their
appeals before the plan is consummated, the Court would allow the
bankruptcy court's determination, which "violate[s] the Bankruptcy
Code," to stand. Appellants' further asserted that if the Court
does not expeditiously hear their appeals and overturn the
bankruptcy court orders, appellants would suffer monetary losses.
But "[m]onetary loss alone will generally not amount to irreparable
harm."

The Appellants further argued that the Second Circuit has said it
is "generous in granting motions to expedite." The Court said they
present this proposition out of context. First, the Second Circuit
was discussing its willingness to expedite, and second,
importantly, the Circuit was reprimanding an appellant who made no
"effort to expedite his appeal to the district court but was in
fact responsible for considerable delay in its being heard. . . .
As a result, the reorganization has gone forward, rendering the
present challenge moot."

Finally, appellants argued the relief they are seeking --
expedition -- is not "extraordinary." However, appellants have
failed to explain why the mere possibility of equitable mootness,
on its own, merits an expedited appeal. The instant appeals involve
complex bankruptcy matters.

The appeals cases are in re: U.S. BANK NATIONAL ASSOCIATION,
Appellant, v. WINDSTREAM HOLDINGS, INC. et al., Appellees. U.S.
BANK NATIONAL ASSOCIATION, Appellant, v. WINDSTREAM HOLDINGS, INC.
et al., Appellees. CQS (US), LLC, Appellant, v. WINDSTREAM
HOLDINGS, INC. et al., Appellees, 20 CV 4276 (VB), 20 CV 5440 (VB),
20 CV 5529 (VB)(S.D.N.Y.).

A copy of the Court's Memorandum Opinion and Order dated August 3,
2020 is available at https://bit.ly/2YmLgQX from Leagle.com.

A copy of Windstream's Objection is available at
https://bit.ly/3iKedy7 from PacerMonitor.com.

                     About Windstream Holdings

Windstream Holdings, Inc., and its subsidiaries provide advanced
network communications and technology solutions for businesses
across the United States.  They also offer broadband,
entertainment
and security solutions to consumers and small businesses primarily
in rural areas in 18 states.

Windstream Holding Inc. and its subsidiaries filed for bankruptcy
protection (Bankr. S.D.N.Y. Lead Case No. 19-22312) on Feb. 25,
2019.

The Debtors had total assets of $13,126,435,000 and total debt of
$11,199,070,000 as of Jan. 31, 2019.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as counsel; PJT Partners LP as financial advisor
and investment banker; Alvarez & Marsal North America LLC as
restructuring advisor; and Kurtzman Carson Consultants as notice
and claims agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on March 12, 2019. The committee tapped
Morrison & Foerster LLP as its legal counsel, AlixPartners, LLP,
as
its financial advisor, and Perella Weinberg Partners LP as
investment banker.



WIRTA 3: Case Summary & 2 Unsecured Creditors
---------------------------------------------
Debtor: Wirta 3, LLC
        7303 21st Ave NW
        Seattle, WA 98117

Business Description: Wirta 3, LLC is a privately held company
                      in the hotels and motels industry.

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       Western District of Washington

Case No.: 20-12399

Judge: Hon. Christopher M. Alston

Debtor's Counsel: Tara J. Schleicher, Esq.
                  FOSTER GARVEY, PC
                  121 SW Morrision St, Suite 1100
                  Portland, OR 97204
                  Tel: (503) 228-3939
                  E-mail: tara.schleicher@foster.com
       
Total Assets: $13,214,141

Total Liabilities: $7,017,530

The petition was signed by Bret Wirta, manager.

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

https://www.pacermonitor.com/view/PO2L4DQ/Wirta_3_LLC__wawbke-20-12399__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Two Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. AFS Properties Inc.                                    $575,736
PO Box 1478
Shelton, WA 98584

2. Bank of America                                          $1,055
PO Box 982238
El Paso, TX 79998


WIRTA HOTELS: Case Summary & 5 Unsecured Creditors
--------------------------------------------------
Debtor: Wirta Hotels 3, LLC
        7303 21st Ave NW
        Seattle, WA 98117

Case No.: 20-12398

Business Description: Wirta Hotels 3 operates in the hotels
                      and motels industry.

Chapter 11 Petition Date: September 18, 2020

Court: United States Bankruptcy Court
       Western District of Washington

Judge: Hon. Marc Barreca

Debtor's Counsel: Tara J. Schleicher, Esq.
                  FOSTER GARVEY, PC
                  121 SW Morrison St, Suite 1100
                  Portland, OR 97204
                  Tel: (503) 228-3939
                  E-mail: tara.schleicher@foster.com

Total Assets: $2,365,830

Total Liabilities: $2,805,775

The petition was signed by Bret Wirta, manager.

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

https://www.pacermonitor.com/view/O3MNSVQ/Wirta_Hotels_3_LLC__wawbke-20-12398__0001.0.pdf?mcid=tGE4TAMA


YAGER ENTERPRISES: K & M Buying 2 Papa John's Franchises for $606K
------------------------------------------------------------------
Yager Enterprises, Inc., asks the U.S. Bankruptcy Court for the
District of Minnesota to authorize the sale of its two remaining
Papa John's Franchises located (i) at 1117 Cedar St., No. 135, St.
Cloud, Minnesota and (ii) at 2423 Division Street, Monticello, St.
Cloud, Minnesota, to K & M Hospitality, Inc. or its Assignee for
$605,500.

The Debtor proposes to sell its two remaining Papa John's
Franchises to the Buyer free and clear of liens, claims and
encumbrances.  These assets consist of virtually all of the
remaining assets of the Debtor.  The parties have executed their
sale contracts with Addendums.  The sale is scheduled to close on
Sept. 26, 2020.  Based on information provided by the Buyer, the
Buyer's financing expires on Sept. 27, 2020.  The sale price is
$605,500.

The terms of the sale are summarized as follows:

     a. $33,300 by Note to be owned by the corporation's owners,
Ryan Yager and Richelle Yager, as consideration for a 3-year
covenant not to compete, beginning with the date of sale.

      b. $490,500 cash

      c. $81,700 by a Note to the corporation's owners, Ryan Yager
and Richelle Yager, jointly as compensation for working at the
locations and assisting the Buyer in learning the business
operation for one year following the date of closing.  

The Debtor's assets, including the assets proposed to be sold by
the Motion are subject to primary liens and security interests in
favor of Riverwood Bank. The Debtor believes that Riverwood Bank
will support its proposed sale.

In addition, Debtor had, in early Spring 2020, applied for an
Economic Assistance Disaster Loan through the S.B.A.  It heard
nothing more about the loan application until late June 2020.  At
that time the Debtor was notified that a loan in the amount of
$94,000 has been approved and the Debtor had less than two weeks to
accept.  The Debtor was facing some unpaid administrative claims as
a result of its GNC store underperforming (the GNC franchisor has
now filed its own Bankruptcy proceeding).

Unfortunately, and without being aware that the Debtor was required
under the Bankruptcy Code to seek Court approval for any loans, and
without consulting with the Counsel, the Debtor accepted the loan
and used a portion of it to catch up administrative claims.  The
SBA loan, by its terms is junior secured loan. As such the debt
will need also to be paid off at closing of the proposed sale.

The Debtor believes that an orderly sale of its assets is the best
way to maximize the value and benefit the creditors and all parties
in interest.  It believes that the proposed sale will produce a
result that is superior to any other options that are currently
available.

The Debtor is asking authority to enter into the transaction and
consummate it, with liens and encumbrances attaching to the
proceeds to be received as a result of the sale.  It is proposing
that Riverwood Bank and the SBA be paid in full their secured
claims.  Upon information and belief, the Buyer has secured its
financing and conducted all, or nearly all, of the due diligence it
requires.

Finally, the Debtor asks an order from the Court providing a waiver
of the stay period imposed by Bankruptcy Rules 6004(h) and 6006(d).


A hearing on the Motion is set for Sept. 23, 2020 at 10:30 a.m.
The objection deadline is Sept. 18, 2020.

A copy of the Contracts is available at
https://tinyurl.com/y3sqrk62 from PacerMonitor.com free of charge.

              About Yager Enterprises Incorporated

Yager Enterprises Incorporated sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Minn. Case No. 19-43873) on Dec.
30, 2019.  At the time of the filing, the Debtor disclosed assets
of between $500,001 and $1 million and liabilities of the same
range.  Judge Katherine A. Constantine oversees the case.  Thomas
H. Olive Law, P.A. is the Debtor's legal counsel.


YUNHONG CTI: Chairman Li Named CEO and President
------------------------------------------------
Yubao Li, Chairman of Yunhong CTI Ltd., was appointed as chief
executive officer and president.

Mr Li has served as a director of the Company since Jan. 13, 2020
and was elected as chairman of the Board on June 1, 2020.  Mr. Li
has been serving as the chairman of Yunhong International since its
inception in January 2019 and served as its chief executive officer
from January 2019 to September 2019.  Mr. Li has been serving as
the president of Hubei Academy of Science and Technology since July
2018, one of the key multi-disciplinary universities in the
province of Hubei.  Since June 2018, Mr. Li has been serving as the
director of Photoproteins Research Centre at China's Academy of
Management Science, a research institute situated in Beijing where
he supports innovation by defining the research focus of the group.
Mr. Li also serves as a director and/or officer of several other
entities, including as the executive director and general manager
of Hubei Teruiga Energy Co., Ltd, a new energy technology company,
since November 2017, the executive director of Hubei Yuntong Energy
Co., Ltd., a solar power and agriculture company, since April 2016,
the Executive Director and General Manager of Hubei Yun Hong
photovoltaic Co., Ltd., a solar power and agriculture company,
since May 2016, the President of Hubei Yunhong Deren Tourism Co.,
Ltd., a tourism project developer, since May 2016 and the president
of Yunhong Group Holdings Co., Ltd., a company engaged in the
business of solar power construction and solar photovoltaic power
generation, since 2013.  In addition, in 2013, Mr. Li founded China
Hubei Yunhong Energy Group Co., Ltd., a Chinese nutrition company
operating in China and abroad, and he currently serves as the
Chairman of its board of directors.  Mr. Li received his EMBA in
Investment, Financing and Capital Strategy from Peking University.
Due to his extensive investment and management experiences, the
Company believes Mr. Li is well qualified to serve as a director
and as Chairman of the Board.

Additionally, on Sept. 10, 2020, John Klimek, a director of the
Company, was appointed as secretary.

Mr. Klimek has been a director of the Company since June 2013. Mr.
Klimek has been a practicing attorney in Illinois since 1984
specializing in corporate and securities law.  From August 2004 to
July 2018, Mr. Klimek was employed by HFR Asset Management, LLC,
Chicago, Illinois, a hedge fund management company, most recently
as president.  Mr. Klimek brings strong financial, business and
market acumen as well as compliance expertise and negotiating
skills to the Company's Board of Directors.  He holds a Juris
Doctor and a BS Degree in Accountancy, both from the University of
Illinois, Champaign-Urbana.  He is also a director of Reliv
International, Inc.

                      About Yunhong CTI Ltd.

Yunhong CTI Ltd. f/k/a CTI Industries --
http://www.ctiindustries.com/-- is a manufacturer and marketer of
foil balloons and producer of laminated and printed films for
commercial uses. Yunhong CTI also distributes Candy Blossoms and
other gift items and markets its products throughout the United
States and in several other countries.

Yunhong CTI reported a net loss of $8.07 million for the year ended
Dec. 31, 2019, compared to a net loss of $3.74 million for the year
ended Dec. 31, 2018, following a net loss of $1.78 million for the
year ended Dec. 31, 2017.  As of June 30, 2020, the Company had
$24.26 million in total assets, $21.50 million in total
liabilities, and $2.76 million in total stockholders' equity.

RBSM, in Larkspur, CA, the Company's auditor since 2019, issued a
"going concern" qualification in its report dated May 14, 2020,
citing that the Company has suffered net losses from operations and
liquidity limitations that raise substantial doubt about its
ability to continue as a going concern.


[^] BOND PRICING: For the Week from September 14 to 18, 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     1.796   6/1/2022
American Energy-
  Permian Basin LLC           AMEPER  12.000     2.750  10/1/2024
American Energy-
  Permian Basin LLC           AMEPER  12.000     1.901  10/1/2024
American Energy-
  Permian Basin LLC           AMEPER  12.000     1.901  10/1/2024
BPZ Resources                 BPZR     6.500     3.017   3/1/2049
Basic Energy Services         BASX    10.750    20.433 10/15/2023
Basic Energy Services         BASX    10.750    19.762 10/15/2023
Bristow Group Inc/old         BRS      6.250     6.667 10/15/2022
Bristow Group Inc/old         BRS      4.500     6.625   6/1/2023
Buffalo Thunder
  Development Authority       BUFLO   11.000    50.125  12/9/2022
CBL & Associates LP           CBL      5.250    38.037  12/1/2023
CEC Entertainment             CEC      8.000    12.250  2/15/2022
CONSOL Energy                 CEIX    11.000    41.171 11/15/2025
Calfrac Holdings LP           CFWCN    8.500    10.073  6/15/2026
Calfrac Holdings LP           CFWCN    8.500    10.046  6/15/2026
California Resources Corp     CRC      8.000     2.188 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     2.138 11/15/2024
Callon Petroleum Co           CPE      6.250    35.681  4/15/2023
Callon Petroleum Co           CPE      6.125    29.045  10/1/2024
Callon Petroleum Co           CPE      8.250    29.351  7/15/2025
Callon Petroleum Co           CPE      6.125    29.298  10/1/2024
Callon Petroleum Co           CPE      6.125    29.298  10/1/2024
Chaparral Energy              CHAP     8.750     1.000  7/15/2023
Chaparral Energy              CHAP     8.750     4.767  7/15/2023
Chesapeake Energy Corp        CHK     11.500    15.500   1/1/2025
Chesapeake Energy Corp        CHK      5.500     4.500  9/15/2026
Chesapeake Energy Corp        CHK     11.500    15.000   1/1/2025
Chesapeake Energy Corp        CHK      6.625     4.438  8/15/2020
Chesapeake Energy Corp        CHK      7.000     4.375  10/1/2024
Chesapeake Energy Corp        CHK      5.750     4.125  3/15/2023
Chesapeake Energy Corp        CHK      4.875     4.375  4/15/2022
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     4.375  10/1/2026
Chesapeake Energy Corp        CHK      8.000     4.050  3/15/2026
Chesapeake Energy Corp        CHK      8.000     4.050  3/15/2026
Chesapeake Energy Corp        CHK      8.000     4.064  1/15/2025
Chesapeake Energy Corp        CHK      8.000     4.213  6/15/2027
Chesapeake Energy Corp        CHK      8.000     4.050  3/15/2026
Chesapeake Energy Corp        CHK      8.000     4.213  6/15/2027
Chesapeake Energy Corp        CHK      8.000     4.064  1/15/2025
Chinos Holdings               CNOHLD   7.000     0.332       N/A
Chinos Holdings               CNOHLD   7.000     0.332       N/A
Citigroup                     C        0.718    99.053  9/27/2020
Continental Airlines 2000-1
  Class A-1 Pass
  Through Trust               UAL      8.048    95.323  11/1/2020
Continental Airlines 2000-1
  Class B Pass
  Through Trust               UAL      8.388    94.780  11/1/2020
Continental Airlines 2012-2
  Class B Pass
  Through Trust               UAL      5.500    96.105 10/29/2020
Dean Foods Co                 DF       6.500     1.300  3/15/2023
Dean Foods Co                 DF       6.500     1.157  3/15/2023
Diamond Offshore Drilling     DOFSQ    7.875     8.012  8/15/2025
Diamond Offshore Drilling     DOFSQ    4.875    10.000  11/1/2043
Diamond Offshore Drilling     DOFSQ    5.700    10.000 10/15/2039
Diamond Offshore Drilling     DOFSQ    3.450    10.125  11/1/2023
ENSCO International           VAL      7.200    12.000 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   8.000     0.423  2/15/2025
EP Energy LLC / Everest
  Acquisition Finance Inc     EPENEG   7.750    23.000  5/15/2026
EP Energy LLC / Everest
  Acquisition Finance Inc     EPENEG   9.375     0.029   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc     EPENEG   8.000     0.423  2/15/2025
EnLink Midstream Partners LP  ENLK     6.000    43.500       N/A
Endologix                     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      1.025     0.072  1/30/2037
Exela Intermediate LLC /
  Exela Finance Inc           EXLINT  10.000    30.922  7/15/2023
Exela Intermediate LLC /
  Exela Finance Inc           EXLINT  10.000    30.385  7/15/2023
Extraction Oil & Gas          XOG      7.375    26.500  5/15/2024
Extraction Oil & Gas          XOG      7.375    27.227  5/15/2024
FTS International             FTSINT   6.250    38.844   5/1/2022
Federal Farm Credit
  Banks Funding Corp          FFCB     3.080    98.509  9/21/2032
Federal Home Loan Banks       FHLB     4.050    99.431  9/21/2033
Federal Home Loan Banks       FHLB     1.400    99.524  3/24/2023
Federal Home Loan Banks       FHLB     1.800    99.592  3/24/2027
Federal Home Loan Banks       FHLB     1.740    99.595  3/25/2030
Federal Home Loan Mortgage    FHLMC    1.180    99.158  3/21/2025
Federal Home Loan Mortgage    FHLMC    0.800    99.328  6/25/2025
Federal National Mortgage
  Association                 FNMA     1.750    99.466  9/25/2020
Federal National Mortgage
  Association                 FNMA     1.420    99.687  9/24/2020
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp                FGP      8.625    30.250  6/15/2020
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp                FGP      8.625    20.625  6/15/2020
Fleetwood Enterprises         FLTW    14.000     3.557 12/15/2011
Ford Motor Credit Co LLC      F        1.227    99.795  9/24/2020
Frontier Communications Corp  FTR     10.500    43.125  9/15/2022
Frontier Communications Corp  FTR      7.125    40.020  1/15/2023
Frontier Communications Corp  FTR      7.625    42.500  4/15/2024
Frontier Communications Corp  FTR      9.250    40.250   7/1/2021
Frontier Communications Corp  FTR      8.750    42.125  4/15/2022
Frontier Communications Corp  FTR      6.250    41.250  9/15/2021
Frontier Communications Corp  FTR     10.500    43.045  9/15/2022
Frontier Communications Corp  FTR     10.500    43.045  9/15/2022
GNC Holdings                  GNC      1.500     1.375  8/15/2020
General Electric Co           GE       5.000    82.000       N/A
Global Marine                 GLBMRN   7.000    18.554   6/1/2028
Goodman Networks              GOODNT   8.000    43.000  5/11/2022
Great Western Petroleum
  LLC / Great Western
  Finance Corp                GRTWST   9.000    57.000  9/30/2021
Great Western Petroleum
  LLC / Great Western
  Finance Corp                GRTWST   9.000    56.380  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
Hertz Corp/The                HTZ      6.250    51.250 10/15/2022
Hi-Crush                      HCR      9.500     3.500   8/1/2026
Hi-Crush                      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    23.179 10/15/2022
HighPoint Operating Corp      HPR      8.750    25.320  6/15/2025
ION Geophysical Corp          IO       9.125    72.710 12/15/2021
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    52.548  9/15/2021
JC Penney Corp                JCP      5.875    32.000   7/1/2023
JC Penney Corp                JCP      7.400     0.500   4/1/2037
JC Penney Corp                JCP      8.625     2.250  3/15/2025
JC Penney Corp                JCP      5.650     0.950   6/1/2020
JC Penney Corp                JCP      7.625     0.863   3/1/2097
JC Penney Corp                JCP      5.875    33.606   7/1/2023
JC Penney Corp                JCP      8.625     2.500  3/15/2025
JC Penney Corp                JCP      7.125     1.228 11/15/2023
JC Penney Corp                JCP      6.900     0.225  8/15/2026
JCK Legacy Co                 MNIQQ    6.875     1.306  3/15/2029
JCK Legacy Co                 MNIQQ    6.875    11.173  7/15/2031
JCK Legacy Co                 MNIQQ    7.150     1.998  11/1/2027
Jonah Energy LLC / Jonah
  Energy Finance Corp         JONAHE   7.250    11.125 10/15/2025
Jonah Energy LLC / Jonah
  Energy Finance Corp         JONAHE   7.250    11.306 10/15/2025
K Hovnanian Enterprises       HOV      5.000    10.505   2/1/2040
K Hovnanian Enterprises       HOV      5.000    10.505   2/1/2040
LSC Communications            LKSD     8.750    15.250 10/15/2023
LSC Communications            LKSD     8.750    15.234 10/15/2023
Lehman Brothers Holdings      LEH      6.000     0.363  7/20/2029
Lexicon Pharmaceuticals       LXRX     5.250    61.000  12/1/2021
Liberty Media Corp            LMCA     2.250    47.250  9/30/2046
Lonestar Resources America    LONE    11.250    17.193   1/1/2023
Lonestar Resources America    LONE    11.250    17.670   1/1/2023
MAI Holdings                  MAIHLD   9.500    16.108   6/1/2023
MAI Holdings                  MAIHLD   9.500    16.108   6/1/2023
MAI Holdings                  MAIHLD   9.500    16.108   6/1/2023
MBIA Insurance Corp           MBI     11.535    23.000  1/15/2033
MBIA Insurance Corp           MBI     11.535    23.000  1/15/2033
MF Global Holdings Ltd        MF       9.000    15.625  6/20/2038
MF Global Holdings Ltd        MF       6.750    15.625   8/8/2016
Mashantucket Western
  Pequot Tribe                MASHTU   7.350    16.000   7/1/2026
MassMutual Global Funding II  MASSMU   1.950    99.836  9/22/2020
MassMutual Global Funding II  MASSMU   1.950    99.855  9/22/2020
Men's Wearhouse Inc/The       TLRD     7.000     2.125   7/1/2022
Men's Wearhouse Inc/The       TLRD     7.000     0.866   7/1/2022
NWH Escrow Corp               HARDWD   7.500    42.527   8/1/2021
NWH Escrow Corp               HARDWD   7.500    42.527   8/1/2021
Nabors Industries             NBR      5.750    28.113   2/1/2025
Nabors Industries             NBR      0.750    25.250  1/15/2024
Nabors Industries             NBR      5.750    28.050   2/1/2025
Nabors Industries             NBR      5.750    28.018   2/1/2025
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    27.727  4/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG              NMG      8.750     5.379 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG              NMG      8.000     4.835 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG              NMG      8.750     5.379 10/25/2024
Neiman Marcus Group
  LTD LLC / Neiman Marcus
  Group LLC / Mariposa
  Borrower / NMG              NMG     14.000    27.727  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      8.750    53.625 10/15/2021
Neiman Marcus Group Ltd LLC   NMG      8.000    58.750 10/15/2021
Nelnet                        NNI      3.681    90.370  9/29/2036
Nine Energy Service           NINE     8.750    28.916  11/1/2023
Nine Energy Service           NINE     8.750    28.971  11/1/2023
Nine Energy Service           NINE     8.750    29.271  11/1/2023
Northwest Hardwoods           HARDWD   7.500    35.750   8/1/2021
Northwest Hardwoods           HARDWD   7.500    35.250   8/1/2021
OMX Timber Finance
  Investments II LLC          OMX      5.540     0.573  1/29/2020
Oasis Petroleum               OAS      6.875    22.914  3/15/2022
Oasis Petroleum               OAS      2.625    23.000  9/15/2023
Oasis Petroleum               OAS      6.875    20.727  1/15/2023
Oasis Petroleum               OAS      6.250    23.605   5/1/2026
Oasis Petroleum               OAS      6.500    21.576  11/1/2021
Oasis Petroleum               OAS      6.250    23.605   5/1/2026
Optimas OE Solutions
  Holding LLC / Optimas OE
  Solutions Inc               OPTOES   8.625    55.000   6/1/2021
Optimas OE Solutions
  Holding LLC / Optimas OE
  Solutions Inc               OPTOES   8.625    54.847   6/1/2021
Party City Holdings           PRTY     6.625    21.885   8/1/2026
Party City Holdings           PRTY     6.125    24.750  8/15/2023
Party City Holdings           PRTY     6.625    19.485   8/1/2026
Party City Holdings           PRTY     6.125    35.916  8/15/2023
Peabody Energy Corp           BTU      6.000    63.905  3/31/2022
Peabody Energy Corp           BTU      6.000    63.316  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                  RENCO   11.500    24.875   7/1/2003
Revlon Consumer
  Products Corp               REV      5.750    30.997  2/15/2021
Revlon Consumer
  Products Corp               REV      6.250    11.710   8/1/2024
Rolta LLC                     RLTAIN  10.750     4.729  5/16/2018
SESI LLC                      SPN      7.750    20.071  9/15/2024
SESI LLC                      SPN      7.125    18.605 12/15/2021
SESI LLC                      SPN      7.125    40.250 12/15/2021
SanDisk LLC                   SNDK     0.500    84.240 10/15/2020
SandRidge Energy              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     4.715 10/15/2018
Sears Holdings Corp           SHLD     6.625     4.715 10/15/2018
Sears Roebuck Acceptance      SHLD     7.500     0.794 10/15/2027
Sears Roebuck Acceptance      SHLD     6.750     0.692  1/15/2028
Sears Roebuck Acceptance      SHLD     7.000     0.538   6/1/2032
Sears Roebuck Acceptance      SHLD     6.500     0.569  12/1/2028
Sempra Texas Holdings Corp    TXU      5.550    13.500 11/15/2014
Summit Midstream Partners LP  SMLP     9.500    15.250       N/A
Teligent Inc/NJ               TLGT     4.750    41.409   5/1/2023
TerraVia Holdings             TVIA     5.000     4.644  10/1/2019
Tesla Energy Operations       TSLAEN   3.600    91.757  11/5/2020
Transworld Systems            TSIACQ   9.500    27.000  8/15/2021
Ultra Resources Inc/US        UPL     11.000     5.750  7/12/2024
Voyager Aviation Holdings
  LLC / Voyager Finance Co    VAHLLC   8.500    54.940  8/15/2021
Voyager Aviation Holdings
  LLC / Voyager Finance Co    VAHLLC   8.500    54.977  8/15/2021
Windstream Services LLC /
  Windstream Finance Corp     WIN      9.000     0.907  6/30/2025
Windstream Services LLC /
  Windstream Finance Corp     WIN     10.500     2.654  6/30/2024
Windstream Services LLC /
  Windstream Finance Corp     WIN      9.000     0.907  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      6.375     2.751   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp     WIN      8.750     1.353 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp     WIN      8.750     2.750 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp     WIN     10.500     2.654  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
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***