/raid1/www/Hosts/bankrupt/TCR_Public/210105.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, January 5, 2021, Vol. 25, No. 4

                            Headlines

1130 ORCHARD: Pandemic Again Delays Filing of Operating Plan
335 LAKE AVENUE: Unsecureds to Be Paid in Full Under Sale Plan
6365 FOURTH AVENUE: Unsecured Creditors Unimpaired in Plan
ACADIA HEALTHCARE: Proposed UK Sale No Impact on Moody's B2 CFR
AIRPORT VAN: Seeks Court Approval to Hire CRO

ALGON CORPORATION: Hires Vaupen Financial as Investment Banker
AMADEUS DEVELOPMENT: Trustee Selling Potomac Property for $275K
AMC ENTERTAINMENT: To Sell 50 Million Shares More to Stay Afloat
AMERIDIAN INDUSTRIES: Plan and Disclosure Statement Due March 5
ASHBURY HOLDINGS: U.S. Trustee Has Issues With Sale Plan

BAY CLUB OF NAPLES: To Seek Plan Confirmation on Jan. 11
BEN HET: Seeks to Hire Ronica Scales as Special Counsel
BIOSTAGE INC: Extends Warrants' Expiration Date Until June 2021
BM318 LLC: Unsecureds to Recover 100% With Interest in Plan
BRICK HOUSE: Unsecured Creditors to Get 100% with Interest in Plan

CAMBRIDGE GROUP: Commences CCAA Proceedings
CARPENTER'S ROOFING: Defers Plan as IRS Talks Ongoing
CBL & ASSOCIATES: Unit Holders Will Get 10% Equity Under Plan
CELLA III: Girod Touts Plan to Give 100% w/ Interest to Unsecureds
CELLA III: Says Girod's Plan Unconfirmable, Wastes Estate Resources

CHERRY BOMB: Court to Confirm Reorganization Plan
CHESAPEAKE ENERGY: Kirkwood Objects to Broad Releases in Plan
CHESAPEAKE ENERGY: WSFS Says Offering Should Be Based on $4.1B TEV
CRAIG ALAN LIEBERMAN: Selling Santa Barbara Property for $2.5M
CRC BROADCASTING: Feb. 18, 2021 Hearing on Plan Disclosures

CRC MEDIA: Feb, 18, 2021 Amended Disclosures Hearing Set
DK PROPERTIES: Case Summary & 3 Unsecured Creditors
DYNCORP INT'L: Moody's Withdraws B1 CFR Amid Amentum Acquisition
EAGLE RANCH: Seeks to Hire Krukow Law Offices as Legal Counsel
ECS REFINING: Motions to Dismiss, to Be Denied in Part

EKSO BIONICS: Stockholders Elect Two Directors
FAYETTE MEMORIAL: Unsecured Creditors to Recover 4% to 5% in Plan
FAYETTE MEMORIAL: US Foods Drops Objection to Disc. Statement
FF FUND: Jan. 20, 2021 Disclosure Statement Hearing Set
FF FUND: Unsecured Creditors to Recover 100% in 3 Years

FIRST FLORIDA: Plan Headed to March 4 Hearing as Assets Sold
FORD STEEL: Unsecured Creditors to Recover 100% in 10 Years
FOUR NEW MILLENIUM: Hires Cox Law as Special Litigation Counsel
FOUR NEW MILLENIUM: Seeks to Hire Forshey & Prostok as Counsel
FRANCESCA'S HOLDINGS: Closing 5 Locations in Illinois

FREDDIE MAC: Removes Interim Tag from President Hutchins' Title
FREEDOM PLUMBERS: Court Approves Disclosure Statement
FROGNAL HOLDINGS: Feb. 18 Evidentiary Hearing on Plan Set
G.A.F. SEELIG: Jan. 7 Hearing on Wind-Down Plan Outline
GALLANT CAPITAL: Court Confirms Liquidating Plan

GALLANT CAPITAL: Trustee Says No Funds for Unsec. Creditors So Far
GAUCHO GROUP: Holders OK Amendment to Preferred Stock Certificate
GENERAL CANNABIS: Sells $2.94 Million Convertible Notes
GENESIS VASCULAR: Case Summary & 20 Largest Unsecured Creditors
GIGA-TRONICS INC: Board Adopts 2 New Forms of Option Agreements

GLOBAL HEALTHCARE: Posts $466,677 Net Income in Third Quarter
GOGO INC: Elects New Board Chairman, Lead Director
GOOD DEED 317: U.S. Trustee Unable to Appoint Committee
GUARDION HEALTH: Appoints Bret Scholtes as President, CEO
HARTSHORNE HOLDINGS: Proposes Private Sale of Assets to Pollard

HELIUS MEDICAL: Effects 1-for-35 Reverse Common Stock Split
HRB PROPERTIES: Feb. 2 Hearing on Disclosure Statement
HUMANIGEN INC: Signs Deal to Sell $100 Million Common Shares
IDEANOMICS INC: MEG Unit to Buy 2,000 BYD EVs
INTERSTATE COMMODITIES: Sets Sale/Scrapping Procedures for Railcars

ION GEOPHYSICAL: Signs Employment Contract with CFO
IRONCLAD ENCRYPTION: Unsecured Creditors to Recover 50% in 5 Years
ITHRIVE HEALTH: Seeks to Hire McNamee Hosea as Counsel
J-H-J INC: To Present Plan for Confirmation Jan. 26
JAGUAR HEALTH: Signs Second Deal for $6M Non-Dilutive Financing

JAGUAR HEALTH: Stockholders Approve Reverse Split of Common Stock
JIMMY W. HUTTON: Folands Buying Carbon Property for $367K
JTS TRUCKING: Seeks Plan Extension as Mediation Ongoing
KEITH VITOLO: JMX Buying Awesome's R66 Helicopter for $270K
KEYSTONE AUTOMATION: Assets Sold; Feb. 11 Plan Hearing Set

KNOW LABS: Extends Due Dates of Clayton Senior Notes to March 31
KNOW LABS: Incurs $13.6 Million Net Loss in Fiscal 2020
LDG001 LLC: Unsecured Creditors to be Paid in Full With Interest
LIGHTHOUSE RESOURCES: Sets Bidding Procedures for Wyoming Assets
LIVE PRIMARY: 'Largest Creditor' Says Plan Unconfirmable

LIVEXLIVE MEDIA: Completes Acquisition of E-Commerce Company CPS
LIVINGSTON MED: Unsecureds to Be Paid in Full Over Time
MAGNOLIA LANE: AFS Agrees to $400K Payout in 10 Years
MAGNOLIA LANE: Creditor Balerdi Group Says Plan Still Unconfirmable
MICROVISION INC: Signs Deal to Sell $13 Million Common Stock

MONAKER GROUP: Increases Previously Announced Bought Deal to $7.7M
NAJEEB A. KHAN: Trustee Selling RCSB Interest to RCSB for $15K
NET ELEMENT: Signs First Amendment to Mullen Merger Agreement
OMNIQ CORP: Partners with Check Point on Cyber Security Solution
OWENS PRECISION: Trustee Selling Carson City Tangible Assets

PRESSURE BIOSCIENCES: Has Until Jan. 31 to Negotiate Cannaworx Deal
Q BIOMED: Issues $500,000 Debenture
RED PLUM: Unsecureds to Get Residue of Financing/Sale
RICHARD W TRACHUK: Seeks to Hire Van Horn Law Group as Counsel
ROBERT ALLEN: Creditors to Get Proceeds From Liquidation

ROMANS HOUSE: Says Pender Can't Credit Bid, Opposes Plan
RONNA'S RUFF: Proposes BigIron Auction of Equipment
RYAN O'HARA: Decision Affirming Chapter 11 Case Dismissal Affirmed
SENTINL INC: President Kiyani Buying Assets for $5K
SERENDIPITY LABS: Lender to Open Auction With $1.1M Credit Bid

SEVEN AND ROSE: Creditors' Recovery to Depend on Sale Price
SHILO INN IDAHO: Taps Business Debt Solutions as Financial Advisor
SHILO INN OCEAN: Taps Business Debt Solutions as Financial Advisor
SOUTHERN CLEARING: Seeks to Hire Paul Reece Marr as Legal Counsel
STANDARD AMUSEMENTS: Unsecured Claims Unimpaired in Confirmed Plan

TAMARAC 10200: Jan. 20 Auction of All Assets Set
TENTLOGIX INC: Seeks to Hire Kelley Fulton as Legal Counsel
TOMAHAWK ROOFING: Seeks to Hire Alice Bower as Legal Counsel
TOUCHPOINT GROUP: Board OKs Conversion of $967,670 Debt Into Equity
TRANSFORMATION TECH: Taps Imperial Capital as Financial Advisor

TRANSPINE INC: Plan Depends on Outcome of State Court Action
UNITED CANVAS: To Seek Plan Confirmation on Jan. 12
URBAN ONE: Director Resignation Triggers Nasdaq Noncompliance
US1 CORPORATION: Voluntary Chapter 11 Case Summary
VALARIS PLC: JSC Buying ENSCO 101 Jack-up Rig for $25 Million Cash

VERTEX ENERGY: Nasdaq Extends Compliance Period Until June 28
VITALITY HEALTH: Seeks to Hire Litvak Law Group as Special Counsel
VITALITY HEALTH: Seeks to Hire Winthrop Golubow as Legal Counsel
YODEL TECHNOLOGIES: Uber Claim Estimated at $10M, Plan Confirmed
ZACHAIR LTD: Taps Development Professionals Over Property Sale

[*] 70 Businesses That Shut Locations in Lehigh Valley in 2020
[*] Chain Stores That Shut in Maryland in 2020
[^] Large Companies with Insolvent Balance Sheet

                            *********

1130 ORCHARD: Pandemic Again Delays Filing of Operating Plan
------------------------------------------------------------
1130 Orchard Park Road, Inc., sought and obtained an order
extending until March 24, 2021, its deadline to file a plan and a
disclosure statement.

In March 2020, the Governor of the State of New York by Executive
Order began the process of shutting down business operations in the
State of New York due to the COVID-19 pandemic.  The Debtor
operates a bar/restaurant and as a result of the Governor's
Executive Orders, was closed from mid-March through the end of
June, 2020.

The Debtor has reopened at reduced capacity, but its revenues and
financial health have been substantially negatively affected as a
result, only to be subject of a further shut down beginning in
mid-November 2020.

On Nov. 18, 2020, the Governor of the State of New York by
Executive Order designated the Debtor's business operations as
being within a "Orange" Zone effectively shutting down the Debtor's
business for the time being.

The Debtor intends to prepare and propose an operating Chapter 11
plan of reorganization.  However, the Debtor needs additional time
to assess the overall viability and performance of its business
moving forward in order to prepare projections and develop a Plan
to address the claims of creditors.  This is especially so in light
of the COVID-19 pandemic and the negative effect the pandemic has
had and continues to have on the Debtor's business operation.

The Debtor has filed monthly operating reports, paid United States
Trustee fees, attended U.S. Trustee status conferences and
otherwise complied with the obligations of a debtor in possession
under Chapter 11 of the Bankruptcy Code.

The judge approved the latest extension following a hearing on Dec.
21, 2020.  This is the third extension granted by the judge.

Attorneys for the Debtor:

     Arthur G. Baumeister, Jr.
     BAUMEISTER DENZ LLP
     174 Franklin Street, Suite 2
     Buffalo, New York 14202
     Phone: (716) 852-1300
     E-mail: abaumeister@bdlegal.net

               About 1130 Orchard Park Road

1130 Orchard Park Road, Inc., sought Chapter 11 protection (Bankr.
W.D.N.Y. Case No. 19-11006) on May 17, 2019.  Arthur G. Baumeister,
Jr., Esq., at BAUMEISTER DENZ LLP, is the Debtor's counsel.


335 LAKE AVENUE: Unsecureds to Be Paid in Full Under Sale Plan
--------------------------------------------------------------
335 LAKE AVENUE, LLC, submitted on Dec. 28, 2020, a Disclosure
Statement explaining its Plan of Reorganization filed Nov. 27,
2020.

The Debtor is proposing a Plan as a means of continuing its
business in order to pay its creditors from its ongoing business
operations.  SGCG Investments, LLLP, through its managing member,
James K. Daggs, will be the managing member of the Reorganized
Debtor, and Mr. Daggs will implement the provisions of the Plan to
pay the Debtor’s creditors.  Mr. Daggs will be paid $4,000 per
month

The Reorganized Debtor will operate its business following
confirmation of its Plan and will pay its creditors with allowed
claims pursuant to the provisions of the confirmed Plan from its
sale of its real property.

The Debtor's Real Property is located at 335 Lake Avenue, Aspen,
Colorado, and consists of a home and lot upon which the home sits.
The Real Property is valued at $13,750,000 pursuant to a Broker
Opinion of Value.

Class 2 U.S. Bank National Association, which is impaired, will
retain its purported lien securing its claim to the same extent and
in the same priority as its prepetition lien and shall be paid upon
the closing of the sale of the Debtor's Real Property provided the
claim of the Class 2 creditor has been determined to be an allowed
secured claims.

Class 3 Steven Black is impaired under the Plan.  The Class 3
creditor has not timely filed a Proof of Claim and the Debtor
believes that he has no valid claim.  In the event the Class 3
creditor will assert a claim and there has been the entry of a
Final Order allowing such claim, the claim will be paid in full
upon the sale of the Debtor's Real Property.

Class 4 Allowed Unsecured Claims, which are impaired, will be paid
the allowed amount of their unsecured claims no later than 60 days
from the Effective Date.

The Reorganized Debtor will sell its Real Property to Mr. Black if
there is a Final Order entered in his favor establishing that he is
not in default of the Lease and related Purchase and Sale Contract.
Alternatively, if the Debtor prevails and it is determined that
Black is in default, the Debtor will list the Real Property for
sale.

A full-text copy of the Disclosure Statement dated December 28,
2020, is available at https://bit.ly/381wPqz from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     Jeffrey A. Weinman
     WEINMAN & ASSOCIATES, P.C.
     730 17th Street, Suite 240
     Denver, CO 80202-3506
     Telephone: (303) 572-1010
     Facsimile: (303) 572-1011
     E-mail: jweinman@weinmanpc.com

                      About 335 Lake Avenue

335 Lake Avenue, LLC is a single asset real estate (as defined in
11 U.S.C. Section 101(51B)).  Its real property is located at 335
Lake Avenue, Aspen, Colorado, and consists of a home and lot upon
which the home sits.

On April 1, 2020, 335 Lake Avenue filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Colo.
Case No. 20-12378).  James K. Daggs, Debtor's manager, signed the
petition.  At the time of the filing, Debtor disclosed total assets
of $10 million to $50 million.  Judge Joseph G. Rosania Jr.
oversees the case.  The Debtor tapped Weinman & Associates, P.C. as
its bankruptcy counsel and Allen Vellone Wolf Helfrich & Factor,
P.C. and Klein Cote Edwards Citron, LLC as its special counsel.


6365 FOURTH AVENUE: Unsecured Creditors Unimpaired in Plan
----------------------------------------------------------
6365 Fourth Avenue Corp. filed a First Amended Chapter 11 Plan of
Reorganization and a corresponding Disclosure Statement.

The Debtor, a New York corporation, was formed in May of 2018 in
order to acquire and hold title to real estate and real estate
related assets that were formerly owned by various insiders and
corporate affiliates of the Debtor.  Certain of the properties are
subject to title defects and/ or disputed liens which prevented
sale, improvement and/ or financing and as a result are in varying
states of disrepair and in jeopardy of foreclosure by secured
creditors.  As of the Petition Date, the Debtor had legal or
equitable interests in several parcels of real property.

Class 5 consists of the Allowed Unsecured Claims including but not
limited to contract claims, rejection damage claims and deficiency
Claims held by otherwise Secured Creditors.  Holders of Class 5
Claims will receive 100% on the Allowed Class 5 Claims in full and
final satisfaction of the Claims against the Debtor within 10
business days following the Effective Date.  Allowed Class 5 Claims
are unimpaired.  The Debtor estimates that Class 5 Allowed
Unsecured Claims total approximately $150.

The Class 6 equity holder will retain all of his Interest in the
Debtor and all rights associated therewith.  All remaining amounts
in the Distribution Fund after the payment of allowed unclassified
and classified claims will be distributed to the holder of the
Class 6 interest.

The Plan shall be funded with the Distribution Fund which is
comprised of the net proceeds from the sale of 940 East 228th
Street, which closed pre-Confirmation Date and the net proceeds of
sale from 63 Fourth and 65 Fourth (expected to close
post-Confirmation Date) after the payment of customary and ordinary
course closing costs, less the payments for Allowed Administrative
Claims and professional fees and the funding of the
post-Confirmation Date reserve.

The Bankruptcy Court has scheduled the hearing on confirmation of
the Plan for Jan. 22, 2020 at 10:00 a.m.  Under Section 1126(b) of
the Bankruptcy Code, only classes of claims that are "impaired"
under the Plan are entitled to vote on the Plan.  There are no
impaired Classes of Claims under the Plan, no votes will be
solicited, and all classes are presumed to have accepted the Plan.

A full-text copy of the First Amended Disclosure Statement dated
Dec. 17, 2020, is available at https://bit.ly/34L2Np7 from
PacerMonitor at no charge.

Attorneys for the Debtor:

           KIRBY AISNER & CURLEY LLP
           700 Post Road, Suite 237
           Scarsdale, New York 10583
           Tel: (914) 401-9500
           Julie Cvek Curley, Esq.

                   About 6365 Fourth Avenue Corp.

6365 Fourth Avenue Corporation filed a voluntary Chapter 11
petition (Bankr. S.D.N.Y. Case No. 19-23948) on Nov. 4, 2019, and
is represented by Erica R. Aisner, Esq., at Kirby Aisner & Curley
LLP.  The Debtor reported under $1 million in both assets and
liabilities.


ACADIA HEALTHCARE: Proposed UK Sale No Impact on Moody's B2 CFR
---------------------------------------------------------------
Moody's Investors Service commented that Acadia Healthcare Company,
Inc.'s proposed sale of its U.K. operations is credit positive
because it will facilitate deleveraging and rid the company of a
challenged business. These benefits more than offset the
significant loss of scale and geographic diversity as a result of
the divestiture. There are no changes to any of the company's
ratings, including the B2 Corporate Family Rating, B2-PD
Probability of Default Rating, Ba2 senior secured rating, and B3
senior unsecured rating. There is also no change to the stable
outlook or the Speculative Grade Liquidity rating of SGL-3.

Acadia expects the pending sale of its U.K. operations to Waterland
Private Equity for approximately GBP1.078 billion to be completed
in January 2021. Net of transaction costs and the settlement of
foreign currency hedging liabilities, Acadia anticipates the sale
to generate proceeds of around $1.35 billion.

Acadia's press release discloses that proceeds will be used for
debt repayment and general corporate purposes, but does not specify
how much debt will be repaid, or which instruments. If the company
uses the vast majority of the proceeds to reduce debt, there could
be upward pressure on the corporate family rating. Changes to debt
instrument ratings, if any, will depend on which instruments are
repaid and the ultimate balance of secured versus unsecured debt.

Acadia is a provider of behavioral health care services. Acadia
provides psychiatric and chemical dependency services to its
patients in a variety of settings, including inpatient psychiatric
hospitals, residential treatment centers, outpatient clinics and
therapeutic school based programs. Acadia operates behavioral
health facilities spanning across the US, Puerto Rico, England,
Wales, and Scotland. As of September 30, 2020, Acadia generated LTM
revenue of approximately $3.1 billion.


AIRPORT VAN: Seeks Court Approval to Hire CRO
---------------------------------------------
Airport Van Rental, Inc. and its affiliates seek approval from the
U.S. Bankruptcy Court for the Central District of California to
hire Kevin Tierney, a financial consultant, as their chief
reorganization officer.

Mr. Tierney will provide services in connection with the Debtors'
Chapter 11 cases, which include:  

     (a) consulting with the Debtors and their bankruptcy
professionals to address their business and financial needs;

     (b) developing a detailed plan of reorganization in
consultation with the Debtors and their other professionals; and

     (c) communicating with critical creditors, vendors and
stakeholders to gain their support for the Debtors' restructuring.

The CRO received a retainer of $48,510.  He will be paid at the
rate of $200 per hour and will be reimbursed for out-of-pocket
expenses.

Mr. Tierney disclosed in court filings that he is a disinterested
person as that term is defined in Section 101(14) of the Bankruptcy
Code.

Mr. Tierney can be reached at:

     Kevin S. Tierney
     31 Old Pasture Way
     Hendersonville, NC 28739
     Cell: (203) 996-6888

                     About Airport Van Rental

Airport Van Rental is a van rental company offering short and
long-term rentals for road trips, weekend journeys, moving, and any
other group outings.  For more information visit,
https://www.airportvanrental.com

Airport Van Rental and its affiliates filed their voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Lead Case No. 20-20876) on Dec. 11, 2020.  Yazdan Irani,
president and chief executive officer, signed the petitions.  

At the time of the filing, Airport Van Rental disclosed assets of
between $10 million and $50 million and liabilities of the same
range.

The Debtors tapped Danning, Gill, Israel & Krasnoff, LLP as their
bankruptcy counsel, CSA Partners LLC
as financial consultant, and Kevin S. Tierney as their chief
reorganization officer.


ALGON CORPORATION: Hires Vaupen Financial as Investment Banker
--------------------------------------------------------------
Algon Corporation seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to hire Vaupen Financial Advisors,
LLC as its investment banker.

Vaupen will provide financial services that will involve securing
one or more transactions for the Debtor.  The firm's services will
enable the Debtor to emerge from Chapter 11 pursuant to a plan of
reorganization and enhance its ability to increase business
opportunities after confirmation of the plan.

Vaupen will be paid as follows:

     a. Initial Retainer Fee. A non-refundable cash fee of $15,000
upon court approval of the firm's employment, with $7,500 of said
funds derived from existing equity and $7,500 of said funds derived
from the Debtor.  The $7,500 paid by existing equity will be
reimbursed to existing equity from the Debtor upon closing of a
financing transaction.  If there is no financing transaction, the
$7,500 derived from existing equity will not be reimbursed.

     b. Financing Transaction Fee. If the Debtor consummates a
financing transaction, the firm will receive a fee equal to the
greater of (i) the sum of 2 percent of the aggregate principal
amount of a senior debt transaction, if any, and 7 percent of the
aggregate principal amount of an equity transaction, if any, or
(ii) a minimum fee of $50,000. The parties further agree to a
maximum fee of $100,000.

     c. Sales Transaction Fee.  If during the term of the
agreement, in lieu of an equity transaction, the Debtor or its
shareholders enter into any agreement to sell its stock, assets or
business or complete an extraordinary corporate transaction with
any party involving a "change of control" of the Debtor wherein the
equity investor acquires more than 70 percent of the equity in the
Debtor post-closing, regardless of the form or structure of such
transaction, or if Vaupen is successful in completing a sale,
merger, joint venture or other exit opportunity for the Debtor and
its shareholders, then the Debtor's receipt of the net proceeds for
such sales transaction a fee equal to the greater of: (a) if Vaupen
procured the sales transaction, and there are no other brokers
involved: (i) 6 percent of the first $20 million of aggregate
consideration of the sales transaction; and 5 percent of aggregate
consideration above $20 million of the sales transaction; or (ii) a
minimum fee of $50,000; or (b) if Vaupen has procured the sales
transaction, and if another broker is involved, the fee set forth
in (a) shall be shared by Vaupen and the other broker; or (c) if
Vaupen has not procured the sales transaction, a fee equal to 2
percent of the first $20 million of aggregate consideration.  The
parties further agree to a maximum fee of $100,000.

     d. Equity Issuance. In addition to the cash fees paid, Vaupen
(or any other party designated by the firm) will be granted equity
in the reorganized Algon Corporation or its successor upon its exit
from bankruptcy, for the equivalent of 4 percent of the units of
common equity (or in the case of convertible preferred, the
equivalent common equity as if fully converted) purchased by the
Investors generated through Vaupen in the transaction.

Hy Vaupen, managing partner at Vaupen, disclosed in court filings
that the firm is "disinterested" as defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Hy Vaupen
     Vaupen Financial Advisors, LLC
     Miami Center
     201 South Biscayne Blvd., Suite 915
     Miami, FL 33131
     Phone: (305) 379-1171
     Email: hvaupen@vaupenfinancial.com

                      About Algon Corporation

Miami-based Algon Corporation is a worldwide distributor of raw
materials and industrial parts for the pharmaceutical, cosmetic and
food industries. Visit https://www.algon.com for more information.

Algon Corp sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Case No. 19-18864) on July 1, 2019.  At the
time of the filing, the Debtor disclosed assets of between $1
million and $10 million and liabilities of the same range.

Judge Robert A. Mark oversees the case.  

The Debtor tapped Aaronson Schantz Beiley P.A. as its legal
counsel, Zvi
Gold, CPA as accountant, and Vaupen Financial Advisors, LLC as
investment banker.


AMADEUS DEVELOPMENT: Trustee Selling Potomac Property for $275K
---------------------------------------------------------------
Cheryl E. Rose, the Chapter 11 Trustee of the estate of Amadeus
Development, LLC, asks the U.S. Bankruptcy Court for the District
of Maryland to authorize the private sale of the unimproved real
property located at 13205 Query Mill Road, Potomac, Maryland to
Supriya Pyne and Mithu Majumder, pursuant to the terms of a GCAAR
Sales Contract dated Dec. 12, 2020, and approved by the Trustee on
Dec. 18, 2020, for $275,000.

The Buyers are ready to settle upon approval of the Court.  The
Trustee submits that the offer from the Buyers is fair and
reasonable and is an accurate reflection of the market value of the
Property.

The Contract proposes to pay a sales commission of 5% to the broker
ReMax Realty Group at closing as authorized by the Court.  Upon
closing under the Contract, the Estate will pay the ReMax Realty
Group a commission of $13,750.  The Purchasers have agreed to pay
the Estate $275,000 with a down payment of $5,000 held in Escrow by
Village Settlements.

The Liu/Spouse Lien is the subject of a bona fide dispute.  Any and
all remaining valid and perfected liens on the Property will attach
to the proceeds of such Property, subject to further Order of the
Court, immediately upon receipt of such proceeds by the Trustee (or
any party acting on the Trustee's behalf).

The Trustee has filed contemporaneously with the Motion, the Notice
of Sale, with the hearing date of Jan. 25, 2021 at 11:00 a.m.  The
Objection Deadline is Jan. 13, 2021.

The Trustee also asks that, in the event that the sale to these
Purchasers does not close she be authorized to sell to a substitute
purchaser without further notice so long as the contract has
substantially the same or better terms.  She will go to settlement
on the Property by Jan. 28, 2021.    

From the proceeds of the sale, the Trustee proposes to pay the
following: (i) 2018 property taxes and tax sale certificate holder
Thornton Mellon fees - $11,105, (ii) 2019 property taxes - $6,822,
(iii) 2020 property taxes - $5,713, (iv) estate's real estate agent
(Andy A. Werner, Jr., ReMax Group) commissions (5%) - $13,750, and
(v) Approx. Settlement costs - $15,000.  The approximate net to the
estate is $222,611.

A copy of the Contract is available at https://bit.ly/3rvaZUd from
PacerMonitor.com free of charge.

The Trustee:

          Cheryl E. Rose, Esq.
          ROSE & ASSOCIATES, LLC
          9812 Falls Road, #114-334
          Potomac, MD  20854
          Telephone: (301) 527-7789
          E-mail: trusteerose@aol.com

Amadeus Development, LLC, sought Chapter 11 protection (Bankr. D.
Md. Case No. 19-19515-TJC) on July 15, 2019.  The Court appointed
Cheryl E. Rose, Esq., as the Chapter 11 Trustee.


AMC ENTERTAINMENT: To Sell 50 Million Shares More to Stay Afloat
----------------------------------------------------------------
Jill Goldsmith of deadline.com reports that AMC Entertainment filed
to sell up to 50 million more shares on Dec. 30, 2020, in an
ongoing quest to stay solvent as it outruns the pandemic.

The nation's largest theater chain registered the shares in an SEC
filing this morning, adding to the 200 million it previously
registered.  It said it has raised $104 million as of Dec. 28, 2020
through stock sales under that program, at an average price of
$2.81 a share.  It warned potential investors again that bankruptcy
remains a risk if it can't continue to raise the funds it needs
waiting for the theatrical exhibition business to recover.

"Our ability to obtain additional liquidity, which if not realized
or insufficient to generate the material amounts of additional
liquidity that will be required until we are able to achieve more
normalized levels of operating revenues, likely would result with
us seeking an in-court or out-of-court restructuring of our
liabilities, and in the event of such future liquidation or
bankruptcy proceeding, holders of our common stock and other
securities would likely suffer a total loss of their investment,"
the filing said.

AMC shares have plunged this year as the coronavirus pandemic
devastated moviegoing by closing theaters, slashing capacity and
pushing Hollywood studios to shift release schedules and reinvent
theatrical windows.

The chain said several weeks ago it has funds to last until early
2021 but would need at least $750 million in cash to make it
through 2021.

Three big holders of AMC debt, including Apollo Global Management,
have reportedly encouraged the company to file for Chapter 11,
promising $1 billion in debtor-in-possession financing that would
keep the company running.  These so-called first-lien bondholders
would be the first in line to recoup in a bankruptcy.  Stockholders
are last in line.

On the fourth week of December 2020, AMC Entertainment unveiled
plans to change its board structure in an agreement with majority
shareholder Wanda America Entertainment, a division of Dalian Wanda
Group of China.

                   About AMC Entertainment

AMC Entertainment Holdings, Inc., is engaged in the theatrical
exhibition business.  It operates through theatrical exhibition
operations segment.  It licenses first-run motion pictures from
distributors owned by film production companies and from
independent distributors.  The Company also offers a range of food
and beverage items, which include popcorn; soft drinks; candy; hot
dogs; specialty drinks, including beers, wine and mixed drinks, and
made to order hot foods, including menu choices, such as curly
fries, chicken tenders and mozzarella sticks.

AMC operates over 900 theatres with 10,000 screens globally,
including over 661 theatres with 8,200 screens in the United States
and over 244 theatres with approximately 2,200 screens in Europe.
The Company's subsidiary also includes Carmike Cinemas, Inc.

AMC has been forced to close its shutter its theaters when the
Covid-19 pandemic struck in March 2020.  It has reopened its
theaters but admissions have been substantially low.

The world's biggest theater chain said in an October filing that
liquidity will be largely depleted by the end of this year or early
next year if attendance doesn't pick up, and it's exploring actions
that include asset sales and joint ventures.


AMERIDIAN INDUSTRIES: Plan and Disclosure Statement Due March 5
---------------------------------------------------------------
Judge Christopher M. Alston in December 2020 entered an order
setting a deadline for Ameridian Industries LLC to file a plan and
a disclosure statement.  According to the order, Ameridian must
file a Plan and Disclosure Statement by March 5, 2021, or
alternatively, a letter explaining why a plan and disclosure
statement are not ready and otherwise describing the status of the
case.

                   About Ameridian Industries

Ameridian Industries LLC, which conducts business under the name
Pacific Torque, offers sales, services and support to the
transmission, engine and powertrain component manufacturers.

Ameridian Industries filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wash. Case No.
20-12550) on Oct. 8, 2020.  Allan Van Ruiter, president and chief
executive officer, signed the petition.  At the time of the filing,
the Debtor estimated $10 million to $50 million in both assets and
liabilities.  Judge Christopher M. Alston oversees the case.  Bush
Kornfeld, LLP serves as the Debtor's legal counsel.


ASHBURY HOLDINGS: U.S. Trustee Has Issues With Sale Plan
--------------------------------------------------------
John P. Fitzgerald, III, Acting United States Trustee for Region
Four, filed an objection to approval of the Disclosure Statement
explaining Ashbury Holdings LLC's Chapter 11 Plan.

The U.S. Trustee claims that the Disclosure Statement does not
contain adequate information for the nonexclusive list of reasons:

   * The Disclosure Statement fails to appropriately apprise
parties in interest of certain administrative expenses that
professionals may seek in this case.  The Disclosure Statement
lists the possible administrative expenses of the Debtor's
accountant as "Unknown."  The Debtor needs to disclose the
accountant's possible administrative expense claim.  Without proper
disclosure of the administrative expense claims, it is not possible
to adequately assess the potential administrative insolvency of the
Debtor.

   * The Plan fails to adequately describe the terms of the
proposed auction. The proposed plan states that the sale of the
Debtor's real estate will be by "absolute auction".  The
application to employ Ten-X, however, indicates that the Debtor has
established an "Undisclosed" reserve price with Ten-X.

   * The Disclosure Statement also appears to describe a plan that
may not be confirmable due certain lack of clarity occasioned by
the dual tracking of the sale process (i.e. seeking authorization
to sell the Debtor's real estate by motion, in addition to
providing for the sale in the plan).

                       Debtor's Sale Plan

The Debtor filed in November 2020 a Liquidation Plan that
contemplates payment to secured creditors from the proceeds of the
sale of the Ashbury Property.  Allowed unsecured claims in Class 4
will be paid from the liquidation proceeds remaining after the
claims in Classes 1, 2 and 3 and all allowed administrative
expenses are paid in full.  A copy of the Disclosure Statement
dated Nov. 9, 2020, is available at https://bit.ly/3ofVFsi

On Dec. 28, 2020, the Debtor won approval of its commence a sale
process for the Ashbury property.  The Debtor was also granted
approval to hire Ten-X Inc. and Colliers International Virginia
LLC, as auctioneers.  According to the order, the Debtor, 4700
Group LLC, and LYNK Investments LLC will agree on the minimum
amount of the purchase price for the Property and advise the Office
of the United States Trustee of that amount, which amount should be
kept confidential by 4700 and LYNK.

                     About Ashbury Holdings

Ashbury Holdings LLC, was organized and created in 2008 and its
operations have been limited to owning and operating a single
improved parcel of real estate located at 84 Business Park Circle,
Ruckersville, Virginia 222968 (the "Ashbury Property").

Ashbury Holdings 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 to the Debtor.


BAY CLUB OF NAPLES: To Seek Plan Confirmation on Jan. 11
--------------------------------------------------------
Judge Caryl E. Delano has conditionally approved the Disclosure
Statement of The Bay Club of Naples, LLC and The Bay Club of Naples
II, LLC, and set a Jan. 11, 2021 hearing to consider confirmation
of the Debtors' Plan.

Any written objections to final approval of the Disclosure
Statement confirmation of the Plan are due seven days prior to the
date of the hearing.

The Court will conduct a hearing on confirmation of the Plan,
including timely filed objections to confirmation, objections to
the Disclosure Statement, motions for cramdown, applications for
compensation, and motions for allowance of administrative claims on
Jan. 11, 2021 at 2:30 p.m. in Tampa, FL − Courtroom 9A, Sam M.
Gibbons United States Courthouse, 801 N. Florida Avenue.

As reported  in the TCR, the Debtors were headed to a contested
confirmation hearing but later reached a settlement with key
creditor Acres Capital, LLC. Acres has an allowed claim of $16.37
million, which will be paid with a $13.842 million exit loan, and
$2.547 million to be paid from the sales proceed of the Debtor's
project.  A full-text copy of the Joint Second Amended Disclosure
Statement dated Dec. 8, 2020, is available at
https://bit.ly/3oJ1y17 from PacerMonitor at no charge.

                   About The Bay Club of Naples

The Bay Club of Naples, LLC is a Florida limited liability company
based in Naples engaged in the business of real estate
development.

The Bay Club of Naples, LLC and its debtor affiliate, The Bay Club
of Naples II, LLC, concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla.
Lead Case No. 20-05008) on June 29, 2020.  The petitions were
signed by Harry M. Zea, manager.  At the time of the filing, each
debtor estimated assets of $10 million to $50 million and estimated
liabilities of the same range.

The Debtors tapped Underwood Murray, P.A., as counsel and Becker &
Poliakoff, P.A., led by Jon Polenberg, as their special counsel.


BEN HET: Seeks to Hire Ronica Scales as Special Counsel
-------------------------------------------------------
Ben Het, LLC seeks approval from the U.S. Bankruptcy Court for the
Northern District of Georgia to hire The Law Office of Ronica
Scales, LLC as special counsel.

The Debtor requires legal assistance to prosecute its claims
against Camelot Condominium Association, Inc. for fire damage to
real property, breach of fiduciary duty, and violations of the Fair
Debt Collection Practices and other state laws.

The firm will be paid at an hourly rate of $250.

Ronica Scales disclosed in court filings that she is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     Ronica Scales, Esq.
     The Law Office of Ronica Scales, LLC
     5610 Old National Hwy.
     College Park, GA 30349
     Tel.: 404-767-2253
     Email: rscales1979@gmail.com

                           About Ben Het

Ben Het, LLC filed for Chapter 11 bankruptcy protection (Bankr.
N.D. Ga. Case No. 20-68632) on Aug. 3, 2020.  Judge Sage M .Sigler
oversees the case.  

George W. Prothro, Jr., Esq., previously represented the Debtor in
its Chapter 11 case.  He withdrew as the Debtor's attorney on Nov.
17, 2020.


BIOSTAGE INC: Extends Warrants' Expiration Date Until June 2021
---------------------------------------------------------------
As previously disclosed, Biostage, Inc. issued warrants to acquire
shares of common stock with an exercise price of $3.70 per share
that were exercisable until Dec. 31, 2020.  On Dec. 30, 2020, the
Company agreed to extend the expiration date to June 30, 2021 with
respect to warrants exercisable for an aggregate of 122,554 shares
of common stock.

                         About Biostage Inc.

Headquartered in Holliston, Massachusetts, Biostage --
http://www.biostage.com-- is a bio-engineering company that is
developing next-generation esophageal implants.  The Company's
Cellspan technology combines a proprietary, biocompatible scaffold
with a patient's own cells to create an esophageal implant that
could potentially be used to treat pediatric esophageal atresia and
other conditions that affect the esophagus.  The Company's
esophageal implant leverages the body's inherent capacity to heal
itself as it is a "living tube" that facilitates regeneration of
esophageal tissue and triggers a positive host response resulting
in a tissue-engineered neo-conduit that restores continuity of the
esophagus.  These implants have the potential to dramatically
improve the quality of life for children and adults.

Biostage reported a net loss of $8.33 million for the year ended
Dec. 31, 2019, compared to a net loss of $7.53 million for the year
ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had $3.02
million in total assets, $1.01 million in total liabilities, and
$2.01 million in total stockholders' equity.  

RSM US LLP, in Boston, Massachusetts, the Company's auditor since
2018, issued a "going concern" qualification in its report dated
March 27, 2020 citing that the Company has suffered recurring
losses from operations, has an accumulated deficit, uses cash flows
in operations, and will require additional financing to continue to
fund operations.  This raises substantial doubt about the Company's
ability to continue as a going concern.


BM318 LLC: Unsecureds to Recover 100% With Interest in Plan
-----------------------------------------------------------
BM318, LLC, has proposed a reorganization plan that pays 100% to
secured creditors and unsecured creditors, with interest.

The Class 2 Allowed Secured Claims of Southern Star Capital,
LLC/Citizens National Bank will be paid in full.  The claim will
bear interest at the rate of 5 percent per annum, amortized over 5
years, accruing as of the Petition Date.  Equal monthly
installments of principal and interest will commence on March 1,
2021 and continue on the first day of each succeeding month until a
final lump sum payment of the full remaining balance is made on
July 1, 2022.

Class 4 Allowed Unsecured Claims (excluding insiders) will be paid
in full in 9 equal monthly installments of principal and interest,
commencing on the first 1st day of the first calendar month
following the Effective Date and continuing on the first day of
each month thereafter until paid in full.  Interest will begin to
accrue on the Effective Date at the rate of 2% per annum.

                         First Modification

BM318, LLC, submitted a First Modification to First Amended
Disclosure Statement and First Amended Plan of Reorganization.

The Disclosure Statement and Plan are modified to add the following
to the beginning of the first paragraphs of Section 3.03 of the
Disclosure Statement and Section 2.03 of the Plan:

      Southern Star Capital, LLC alleges that the Debtor fails to
disclose its loan history with Southern Star Capital, primarily
that it only made three payments since the inception of the loan.
The Debtor discloses that is made three payments on this disputed
debt and is entitled to be credited for additional payments. Debtor
alleges that Lender took $250,00 from a prior loan that was to be
paid to the Debtor and never credited it to the Debtor.  The
allocation and application of the $250,000 is in dispute.  Southern
Star Capital, alleges that several state courts have rejected
Debtor's legal arguments disputing the Southern Star debt. Debtor
disagrees, the State courts have rejected the request for temporary
injunction only to halt foreclosure proceedings during the course
of the litigation.  No determination or legal findings have been
made regarding the substantive arguments of the cases.

The Disclosure Statement is modified to add the following to
Section 3.04:

      Southern Star Capital, LLC, raises the inter-relatedness of
several entities for which Tim Barton, president of the Debtor is
also president of Mr. Barton nor none of his owed entities is a
guarantor on the disputed Southern Star Capital debt.  Southern
Star Capital alleges incorrectly that Tim Barton is the principal
for all these companies and that Mr. Barton, is currently in
default for over $6,155,000 in loans.  The debt of $6,155,000
asserted by Southern Star Capital is the subject of litigation
filed against Southern Star Capital in two state cases filed in
Johnson County and Parker County.  Mr. Barton is president of
certain related entities but does not own the entities, and the
entities are separate from the Debtor.  Several of the Debtor's
affiliates have loans with Southern Star Capital or are co-debtors
with the Debtor on the disputed Southern Star Capital debt.

The Disclosure Statement is modified to add the following to the
end of the first paragraph of Section 3.05:

      Southern Star Capital, LLC alleges that despite the Debtor's
goal of developing its real property, no work has been done to
develop it since the loan was made in May 2019 and it remains raw
land.  The Debtor disagrees.  There are site plans and MUD in
place, but events have affected the development plan.  First the
2055 acres originally available to be developed was later reduced
to 1652 acres.  Following this, approximately 1534 acres was deeded
back to the original seller to satisfy certain debt owed on the
property as part of seller financing that was obtained when the
2055 acres was acquired.  Part of this debt was $25,000,000.00 in
unsecured debt claimed by Dixon Water Foundation.  Third, the
original plan to develop traditional sized lots (i.e. fifty front
feet) was determined to not be feasible. The Debtor's goal has been
revised to develop two acre lots which will also permit septic
tanks and water wells, whereas traditionally sized lots do not.

The Disclosure Statement is modified to add the following paragraph
to Section 4.01:

      The Debtor owns oil and gas interests that were conveyed as
part of the original 2055 acres and was only a partial conveyance
of such interests. At this time, Debtor is not able to specifically
identify the interests associated with the 118 acres the Debtor
owns. The Debtor received one royalty payment of $2,782.25 on
December 15, 2020 and those funds have been deposited in the debtor
in possession account.

The Debtor's Assets set forth in the Liquidation Analysis is
modified to include the Debtor's nominal oil and gas interests.

The Disclosure Statement is modified to add the following to the
end of paragraph 2, Section 6.01:

     The Debtor has been in discussion with and has bids out to
various construction lenders.  Debtor believes it will be in a good
position to receive a bridge loan and construction loan from Jim
Martin Construction to implement the Plan, due to the lifting of
restrictions due to COVID-19, the continued implementation or roll
out of a COVID-19 vaccine, and the reopening of the economy.
Southern Star Capital, LLC alleges that the Debtor has not attached
a real budget to complete the development.  Debtor believes its
Budget and Draw Schedule, attached to its Disclosure Statement is a
realistic estimation of what it will take to develop the parcels
for sale based on its opinion and experience in real estate
development.

A copy of the Disclosure Statement dated Nov. 19, 2020, is
available at: https://bit.ly/2Mzuawd

A copy of the First Modification to the Amended Disclosure
Statement filed Dec. 28, 2020 is available at:
https://bit.ly/38cSMms

Attorneys for the Debtor:

     Joyce W. Lindauer
     Kerry Alleyne
     Guy H. Holman
     Joyce W. Lindauer Attorney, PLLC
     1412 Main Street, Suite 500
     Dallas, Texas 75202
     Telephone: (972) 503-4033
     Facsimile: (972) 503-4034

                         About BM318, LLC

BM318, LLC is a Single Asset Real Estate (as defined in 11 U.S.C.
Section 101(51B)) based in Aledo, Texas.

BM318, LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Tex. Case No. 20-42789) on Sept. 1, 2020.  The
petition was signed by Tim Barton, president.  At the time of the
filing, Debtor had estimated assets of between $1 million and $10
million and liabilities of the same range.  Judge Mark X. Mullin
oversees the case.  Joyce W. Lindayuer Attorney, PLLC is the
Debtor's legal counsel.


BRICK HOUSE: Unsecured Creditors to Get 100% with Interest in Plan
------------------------------------------------------------------
Brick House Properties, LLC, submitted in December 2020 a
Disclosure Statement explaining its Plan of Reorganization.

A hearing on the Disclosure Statement is scheduled for Jan. 12,
2021 at 10:30 a.m.

Although all classes of claims will be paid in full, with interest,
under the Plan, such classes of claims are considered "impaired"
under the Bankruptcy Code.  Accordingly, each Class of claims (and
interests) are entitled to vote to accept or reject the Plan.

The Debtor is subject to a secured loan from Zions Bank, which it
is treating as a Class1 Claim under the Plan.  Under the Plan, the
Debtor will pay Zions Bank the monthly payment amount owed under
the non-default terms of Zions Bank's loan to the Debtor, provided,
however, that missed payments from the Petition Date to the
Effective Date of the Plan will be "made up" with payments at the
end of the loan term with Zions Bank.

The Plan treats the Vesna Claim, to the extent it is allowed, as a
Class 2 Claim.  Under the Plan, Vesna will be paid 100% of the
principal amount of the Allowed Class 2 Claim, plus interest from
the Effective Date at the Plan Rate.  The Reorganized Debtor will
pay holders of Allowed Class 2 Claims equal monthly payments, on a
pro rata basis together with Allowed Class3 Claims, beginning on
the first month following the Effective Date, with subsequent
payments due on the first Business Day of each month thereafter,
with the final payment due on the 36th month following the
Effective Date, with payments calculated on a three-year
amortization schedule.

General Unsecured Claims are treated as Class 3 Claims.  Each
holder of an Allowed General Unsecured Claim will be paid 100% of
the principal amount of such holder's Allowed Class3 Claims, plus
interest from the Effective Date at the Plan Rate.  The Reorganized
Debtor will pay holders of Allowed General Unsecured Claims equal
monthly payments, on a pro rata basis together with Allowed Class2
Claims, beginning on the first month following the Effective Date,
with subsequent payments on the first Business Day of each month
thereafter, with the final payment due on the 36th month following
the Effective Date, with payments calculated on a three-year
amortization schedule.

Class 4 consists of Insider Claims, i.e., claims held by Emily and
Joshua Aune.  Subject to the payment in full of all Allowed Claims
in Classes 1-3, the holders of Allowed Class 4 Claims will be paid,
pro rata, on the date that the final Class 2 and Class 3 payments
are paid, any remaining disposable income available to the Debtor.
The holders of Allowed Class 4 Claims will not receive any
distributions on account of such claims unless and until the
holders of Claims with higher priority have been paid or reserved
in full.

Class 5 consists of Equity Interests in the Debtor.  The Debtor's
sole Equity Interest Holder, Emily Aune, will retain her interest
in the Debtor, provided that all Allowed Claims are paid in full.

A full-text copy of the Disclosure Statement dated Dec. 7, 2020, is
available at https://bit.ly/2KoSEH5 from PacerMonitor.com at no
charge.

Attorneys for the Debtor:

     George Hofmann
     Jeffrey Trousdale
     Cohne Kinghorn, P.C.
     111 East Broadway,11th Floor
     Salt Lake City, Utah 84111
     Telephone: (801) 363-4300
     Facsimile: (801) 363-4378

                    About Brick House Properties

Brick House Properties, LLC, owns two parcels of real property in
Riverton, Utah. It leases portions of the property to four related
persons and entities: (i) Our Journey School LLC (the
"Pre-Elementary School"); (ii) Our Journey, Inc. (the "Elementary
School"); (iii) Hidden Valais Ranch LLC (the "Farm"); and (iv)
Emily and Josh Aune.

Emily Aune is the sole member of the Debtor, and is also the sole
member and owner of the Farm.  She is a 90% owner in the
Pre-Elementary School.  The Elementary School is a 501(3)(c)
non-profit and is managed by a board which Emily and Josh are
members of.

Brick House Properties filed a Chapter 11 bankruptcy petition
(Bankr. D. Utah Case No. 20-26250) on Oct. 21, 2020, estimating
under $1 million in both assets and liabilities.  The Debtor is
represented by Cohne Kinghorn, P.C.


CAMBRIDGE GROUP: Commences CCAA Proceedings
-------------------------------------------
Cambridge Group Inc. initiated proceedings under the Companies'
Creditors Arrangement Act on Dec. 11, 2020.  Pursuant to the order
issued by the Ontario Superior Court of Justice (Commercial List),
Grant Thornton Limited was appointed as the monitor under the CCAA
proceedings.

The stay of proceedings granted in the Initial Order is intended to
provide the Company with the opportunity to continue operating its
business while it focuses on its re-opening plan.

If creditors have questions regarding the foregoing, they may
contact:

   Andre Edwards
   Tel: 1 (902) 406-3071
   Email: Andre.Edwards@ca.gt.com

As of the filing date, Cambridge's lender, The Bank of Nova Scotia,
provided a temporary overdraft of $400,000 to support Cambridge's
short-term liquidity requirements while a new interim finance
agreement was prepared that would provide sufficient financing to
support Cambridge to April 30, 2021 and beyond.

A copy of the Initial Order is available on the Monitor's website
at
https://www.grantthornton.ca/en/service/advisory/creditor-updates/#Cambridge-Group-Inc

The Monitor can be reached at:

   Grant Thornton Limited
   11 Floor, 200 King Street West Box 11
   Toronto, ON M5H 3T4
   Tel: (416) 366-0100
   Fax: (416) 360-4949

   Dan Wootton
   Tel: 416-360-3063
   Fax: 416-360-4949
   Email: dan.wootton@ca.gt.com

Counsel for the Monitor:

   Cassels Brock & Blackwell LLP
   Suite 2100, Scotia Plaza
   40 King Street West
   Toronto, ON M5H 3C2

   John Birch
   Tel: 416-860-5225
   Fax: 416-640-3057
   Email: jbirch@cassels.com

   Marc Mercier

   Tel: 416-869-5770

   Fax: 416-644-9368
   Email: 
mmercier@cassels.com


   Jeremy Bornstein
   
Tel: 416-869-5386
   
Fax: 416-640-3001
   Email: 
jbornstein@cassels.com


Counsel for the Company:

   Miller Thomson LLP
   Scotia Plaza
   40 King Street West, Suite 5800
   P.O. Box 1011
   Toronto, ON M5H 3S1

   Larry Ellis
   Tel: 416-595-8639
   Fax: 416-595-8695
   Email: lellis@millerthomson.com

   Sherry A. Kettle
   Tel: 519-931-3534
   Email: skettle@millerthomson.com

Cambridge Group Inc. was founded in 1999.  The Company's line of
business includes operating health clubs, spas, and other physical
fitness facilities.


CARPENTER'S ROOFING: Defers Plan as IRS Talks Ongoing
-----------------------------------------------------
Carpenter's Roofing & Sheet Metal, Inc., filed an expedited motion
to continue for a period of two weeks the Jan. 5, 2021 hearing to
consider approval of its Plan and Disclosure Statement.

The Debtor and creditor Department of the Treasury - Internal
Revenue Service are in continued negotiations relative to these
contested matters:

   a. Second Amended Objection to Claim of February 26, 2020;

   b. Response to Second Amended Objection to Claim on March 27,
2020;

   c. Motion to Reject the Settlement Agreement as an Executory
Contract with the IRS on May 2, 2019 filed by the Debtor.

The Debtor and the IRS have been in continued negotiation relative
to the above referenced matters and the Debtor has been advised
that the resolution is in the final approval process with the IRS.

The Debtor maintains that it is in the best interest of all parties
to continue the hearing on approval of Disclosure Statement for a
period of two weeks to allow the parties additional time to
continue toward completion of the  negotiations.

                     About Carpenter's Roofing

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

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, the Debtor disclosed
$1,040,593 in assets and $1,838,038 in liabilities.  

Judge Mindy A. Mora oversees the case.  

The Debtor hired Kelley & Fulton, PL, as its legal counsel, Ian E.
Robinson, Esq., of Adams Coogler, P.A. as special counsel, and
Rinehimerbaker LLC as accountant.


CBL & ASSOCIATES: Unit Holders Will Get 10% Equity Under Plan
-------------------------------------------------------------
Liz Kiesche of Seeking Alpha reports that the CBL stock unit
holders will get 10% of the reorganized company's equity under
CBL's plan.  Under the plan, holders of allowed existing REIT
preferred stock, allowed existing LP common units, and allowed
existing REIT common stock will get 10% of the reorganized
company's new common stock, in aggregate.  That amount is subject
to dilution by warrants being issued as part of the plan, its
management incentive plan, and other subsequent issuances of common
stock by the REIT.  The restructuring plan still requires
bankruptcy court approval.

                About CBL & Associates Properties

CBL & Associates Properties, Inc. -- http://www.cblproperties.com/
-- is a self-managed, self-administered, fully integrated real
estate investment trust (REIT) that is engaged in the ownership,
development, acquisition, leasing, management and operation of
regional shopping malls, open-air and mixed-use centers, outlet
centers, associated centers, community centers, and office
properties.

CBL's portfolio is comprised of 107 properties totaling 66.7
million square feet across 26 states, including 65 high-quality
enclosed, outlet and open-air retail centers and 8 properties
managed for third parties.  

CBL, CBL & Associates Limited Partnership and certain other related
entities filed voluntary petitions for reorganization under Chapter
11 of the U.S. Bankruptcy Code in Houston, Texas, on Nov. 1, 2020
(Bankr. S.D. Tex. Lead Case No. 20-35226).

The Debtors have tapped Weil, Gotshal & Manges LLP as their legal
counsel, Moelis & Company as restructuring advisor and Berkeley
Research Group, LLC, as financial advisor.  Epiq Corporate
Restructuring, LLC is the claims agent.


CELLA III: Girod Touts Plan to Give 100% w/ Interest to Unsecureds
------------------------------------------------------------------
Creditor Girod LoanCo, LLC, has proposed a competing plan for Cella
III, LLC.

According to the Disclosure Statement, dated Dec. 9, 2020, Girod,
the largest creditor in the case, says it is seeking approval of a
plan that will pay unsecured claims in full with interest.

This chapter 11 case was allegedly precipitated at least in part by
a foreclosure action styled Girod LoanCo, LLC v. Cella III, LLC and
Horizon Security and Vault Complex, Inc., No. 795-613, Section "I",
24th J.D.C, for the Parish of Jefferson, Louisiana, filed on May
24, 2019.  The Debtor representative, George Cella, has also
testified under oath, however, that the issues with the East
Jefferson General Hospital lease caused the bankruptcy filing.

The Debtor's source of income are proceeds from lease agreements
with Jefferson Parish Hospital District #2, Parish of Jefferson,
State of Louisiana, d/b/a East Jefferson General Hospital (now LCMC
via assignment), Hertz Car Rental, RSR Ventures Store No. 2, LLC
(Smoothie King Store), and Horizon Security and Vault, Inc.

Generally, the Girod Plan provides two alternatives for current
equity, both of which result in allowed unsecured claims being
satisfied in full with interest.  The payments to these allowed
claims shall be made from cash in the debtor in possession bank
account on the Effective Date.  If there are insufficient funds
available for that purpose, Girod commits to paying those allowed
claims.

Under the Plan, the Class 2 Allowed Girod Secured Claim totaling
$8,600,000 will have an estimated payout of 100%.  The Girod Note
will provide for monthly payments on the 30th day of each month for
24 months beginning the first month after the Effective Date.  The
Girod Note will be amortized over 20 years.  The Girod Note will
mature on the due date of the final installment.  The Girod Note
will continue to be secured by the Girod Collateral and may be
prepaid without penalty.

Class 3 General Unsecured Claims are unimpaired.  Subject to
Girod's right to object to one or more of these claims, holders of
Allowed Class 3 claims will be paid in full in cash, or or before
the Effective Date, together with 3% interest accruing from the
Petition Date until payment is made.

Class 4 Equity Interest of George A. Cella, III, is impaired.
Under the Reorganization Option, Class 4 shall retain existing
Interests in the Debtor.  Under the Sale Option, Class 4 Interests
will be terminated and any recovery under the Girod Plan will be
limited to any available remaining Cash after payment of all
allowed classes of claims.

A full-text copy of the Disclosure Statement dated Dec. 9, 2020, is
available at https://bit.ly/37dcf6h from PacerMonitor.com at no
charge.

Attorneys for Girod LoanCo, LLC:

     Brett P. Furr
     Michael A. Crawford
     John A. Milazzo, Jr.
     TAYLOR, PORTER, BROOKS & PHILLIPS L.L.P.
     P.O. Box 2471
     Baton Rouge, LA 70821-2471
     Telephone: (225) 387-3221
     Facsimile: (225) 346-8049

                       About Cella III LLC

Cella III, LLC, owns the building and real estate bearing the
municipal address 4545, 4539 and  4531 Veteran's Memorial Highway,
Metairie, LA.  This property is located at a prominent, heavily
traveled commercial intersection of Veterans Memorial Boulevard and
Clearview Parkway.

Cella III, LLC, filed a Chapter 11 petition (Bankr. E.D. La. Case
No. 19-11528) on June 5, 2019.  In the petition signed by George A.
Cella, III, member and manager, the Debtor was estimated to have
$10 million to $50 million in assets and $1 million to $10 million
in liabilities.

The Hon. Jerry A. Brown oversees the case.  

The Debtor tapped Congeni Law Firm, LLC as bankruptcy counsel;
Sternberg, Naccari & White, LLC as special counsel; and Patrick J.
Gros, CPA, APAC as accountant.


CELLA III: Says Girod's Plan Unconfirmable, Wastes Estate Resources
-------------------------------------------------------------------
Debtor Cella III, LLC, objects to Girod LoanCo, LLC's Disclosure
Statement and Chapter 11 Plan of Reorganization.

The Debtor notes that its own Amended Chapter 11 Plan of
Reorganization Dated March 16, 2020 is scheduled for hearing on
January 7, 2021, at 10:00 a.m.  The confirmation hearing has been
delayed due to the COVID-19 pandemic, the transfer of the case upon
Judge Brown's retirement, the desire to try Debtor's lawsuit
against East Jefferson General Hospital and Girod's valuation
request in advance of confirmation to resolve uncertainties
associated with those issues.  Based on these delays, the Court
declined to extend Debtor's exclusivity period per its Order
entered Nov. 17, 2020.  Girod has seized on this opportunity to
file a flimsy disclosure statement and a plan with no chance of
being confirmed.

The Debtor objects to Girod's Disclosure Statement and Plan on the
following grounds:

   * Girod's Disclosure Statement is confusing, contradictory in
certain instances, and lacks "adequate information," as required by
11 U.S.C. § 1125, to enable any creditor to make an informed
decision.

   * Girod's Plan is unconfirmable on its face, and approval would
lead to nothing but needless expense and delay.

   * Girod's plan is nothing more than a waste of estate resources
designed to unfairly force a quick liquidation of property Debtor
has owned and developed for decades consistent with its tactics
from the outset.

   * Numerous portions of Girod's Plan and Disclosure Statement
contain provisions inapplicable and unrelated to this case and the
documents appear to have been quickly copied from Debtor's filings
and those in another unknown oil and gas case.

   * Girod's filings are a waste of estate resources, as the
Debtor's plan, by Girod's own admissions, is feasible and has been
unanimously accepted by general unsecured creditors.  The Debtor's
Plan should be confirmed and Girod's filings will be mooted.

A full-text copy of the Debtor's objection to Girod's plan and
disclosure statement dated Dec. 31, 2020, is available at
https://bit.ly/3876G9O from PacerMonitor.com at no charge.

                      About Cella III LLC

Cella III, LLC, a company based in Metairie, La., filed a Chapter
11 petition (Bankr. E.D. La. Case No. 19-11528) on June 5, 2019.
In the petition signed by George A. Cella, III, member and manager,
the Debtor was estimated to have $10 million to $50 million in
assets and $1 million to $10 million in liabilities.

The Hon. Jerry A. Brown oversees the case.  

The Debtor tapped Congeni Law Firm, LLC as bankruptcy counsel;
Sternberg, Naccari & White, LLC as special counsel; and Patrick J.
Gros, CPA, APAC as accountant.


CHERRY BOMB: Court to Confirm Reorganization Plan
-------------------------------------------------
Cherry Bomb Electric, Inc., submitted a Second Amended Plan of
Reorganization on Dec. 7, 2020.

At a hearing on Dec. 9, 2020, Judge Lori Vaugh confirmed the Plan,
according to the proceeding memo.  The judge overruled the
objection of Tomahawk Drive Associates LLC.  The limited objection
by the SubChapter V Trustee as to the disbursement procedures was
sustained -- an agreed language is provided for in the confirmation
order.

As of Jan. 4, 2020, the judge has not yet entered a written order
confirming the Plan.

The Debtors' financial projections show that the Debtor will have
projected disposable income of $64,800 over 36 months and $108,000
over 60 months.

Class 3 Allowed Non-priority unsecured creditors are impaired.  The
Debtor will pay the Trustee the total sum of $183,000 in 60 monthly
installments of $3,050 for the benefit of unsecured creditors.  In
full satisfaction of their Allowed Nonpriority Unsecured Claims,
Holders of Allowed Class 3 Claims will receive a pro rata share of
the payments made by the Debtor to the Trustee under the Note.

A full-text copy of the Second Amended Plan of Reorganization dated
Dec. 7, 2020, is available at https://bit.ly/2KijiS3 from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Kenneth D. (Chip) Herron, Jr.
     Herron Hill Law Group, PLLC
     135 W Central Blvd., Suite 480
     Orlando, Florida 32801
     Telephone: (407) 648-0058
     Primary e-mail: chip@herronhilllaw.com
     Secondary e-mail: lauren@herronhilllaw.com

                     About Cherry Bomb Electric

Cherry Bomb Electric is an electrical contractor from Satellite
Beach.  They provide electrical wiring, recessed lighting and other
services.

Cherry Bomb Electric, Inc., sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Fla. Case No. 20-01234) on Feb.
28, 2020, listing under $1 million in both assets and liabilities.
Kenneth D. Herron, Jr., Esq. at Herron Hill Law Group, PLLC, is the
Debtor's counsel.


CHESAPEAKE ENERGY: Kirkwood Objects to Broad Releases in Plan
-------------------------------------------------------------
R. L. KIRKWOOD, JR., filed an objection to the Second Amended Joint
Chapter 11 Plan of Reorganization and Amended Disclosure Statement
of Chesapeake Energy Corporation and its Debtor Affiliates.

Kirkwood is a secured creditor by virtue of Claim 12982 filed
against Chesapeake Exploration, L.L.C., whose claims arise from
royalty interests in oil and gas properties located in the State of
Texas.

Kirkwood objects to, and makes his election to opt out of, the
third-party release provisions contained in Debtors' Second Amended
Joint Chapter 11 Plan of Reorganization, including but not limited
to Article VIII.D thereof, and any further amendments or
supplements thereto.  The third-party release provisions are overly
broad and an impermissible attempt to discharge the debts of
nondebtors, according to Kirkwood.

Kirkwood's counsel:

     Brian W. Farabough
     LOVELL, LOVELL, ISERN & FARABOUGH LLP
     112 SW 8th Avenue, Suite 1000
     Amarillo, Texas 79101-2314
     Telephone: (806) 373-1515
     Facsimile: (806) 379-7176
     E-mail: brian@lovell-law.net

                  Lengthy Confirmation Trial

Debtwire reported mid-December that Chesapeake Energy kicked off
what is expected to be a lengthy plan confirmation trial with
opposition coming from the unsecured creditors committee.

According to Debtwire, the Creditors Committee, with 10 fact
witnesses, claims that the trial should take 12 to 15 days, while
the company estimates about six days.

On Dec. 15, the parties presented opening arguments and the
evidentiary portion of the trial was slated to begin the following
day.

The Plan is centered on a debt-for-equity swap of FLLO lender
claims for 76% of Chesapeake's equity, while second lien lenders
would take 12% of the equity, the right to participate in a $600
million rights offering, and warrants for additional equity.
Unsecured noteholders would receive 12% of the equity and warrants.
Revolver lenders, owed $2.3 billion, would share in the company's
$2.5 billion exit financing on a dollar-for-dollar basis.
Chesapeake amended its Plan early December to increase a pool for
general unsecured creditor recoveries to $10 million, from a
previously proposed $1 million.

The Creditors Committee claims that the Plan is based on an
improperly low valuation.  The Committee is seeking to pursue
fraudulent transfer claims related to the debtors' December 2019
deleveraging efforts, including the acquisition of WildHorse
Resource Development Corp.

                   About Chesapeake Energy Corp.

Headquartered in Oklahoma City, Chesapeake Energy Corporation's
(NYSE: CHK) operations are focused on discovering and developing
its large and geographically diverse resource base of
unconventional oil and natural gas assets onshore in the United
States.

Chesapeake Energy reported a net loss of $308 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2019, the company had $16.19
billion in total assets, $2.39 billion in total current
liabilities, $9.40 billion in total long-term liabilities, and
$4.40 billion in total equity.

Chesapeake Energy and its affiliates sought Chapter 11 protection
(Bankr. S.D. Tex. Lead Case No. 20-33233) on June 28, 2020, after
reaching terms of a Chapter 11 plan of reorganization to eliminate
approximately $7 billion of debt.

The Debtors tapped Kirkland & Ellis LLP as legal counsel, Jackson
Walker LLP as co-counsel and conflicts counsel, Alvarez & Marsal as
restructuring advisor, Rothschild & Co and Intrepid Financial
Partners as financial advisors, and Reevemark as communications
advisor.  Epiq Global is the claims agent, maintaining the page
http://www.chk.com/restructuring-information     

Wachtell, Lipton, Rosen & Katz serves as legal counsel to
Chesapeake Energy's Board of Directors.

MUFG Union Bank, N.A., the DIP facility agent and exit facilities
agent, has tapped Sidley Austin LLP as legal counsel, RPA Advisors
LLC as financial advisor, and Houlihan Lokey Capital Inc. as
investment banker.

Davis Polk & Wardell LLP and Vinson & Elkins L.L.P. serve as legal
counsel to an ad hoc group of first lien last out term loan lenders
while Perella Weinberg Partners and Tudor, Pickering, Holt & Co.
serve as the group's investment bankers.

Franklin Advisers, Inc., has tapped Akin Gump Strauss Hauer & Feld
LLP as legal counsel, FTI Consulting, Inc. as financial advisor,
and Moelis & Company LLC as investment banker.

On July 9, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in Debtors' Chapter 11
cases.  The unsecured creditors' committee has tapped Brown
Rudnick, LLP and Norton Rose Fulbright US, LLP as its legal
counsel, and AlixPartners, LLP as its financial advisor.

On July 24, 2020, the bankruptcy watchdog appointed a committee of
royalty owners.  The royalty owners' committee is represented by
Forshey & Prostok, LLP.


CHESAPEAKE ENERGY: WSFS Says Offering Should Be Based on $4.1B TEV
------------------------------------------------------------------
Wilmington Savings Fund Society, FSB, as indenture trustee, filed a
"limited" objection to confirmation of the Second Amended Joint
Chapter 11 Plan of Reorganization of Chesapeake Energy Corporation
and its Debtor Affiliates.

WSFS is the indenture trustee for $2.9 billion of the $3.3 billion
of unsecured notes issued by Chesapeake Energy and, as such, is
listed as far and away the largest unsecured creditor in the
Chapter 11 cases.  WSFS serves as a member of the Official
Committee of Unsecured Creditors.

WSFS notes under the Plan, the holders of the Unsecured Notes are
only entitled to receive 50 percent of the New Class C Warrants and
12 percent of the New Common Stock, which will be further diluted
by a number of factors, including the Trustee's exercise of its
charging lien to pay its fees and expenses, which are not otherwise
provided for under the Second Amended Plan.

WSFS defers to the Committee's arguments with respect to
confirmation of the Second Amended Plan, including with respect to
whether the settlement proposed under that Plan meets the
requirements under applicable Fifth Circuit law that it be fair,
equitable and in the best interests of the Debtors' estates.

WSFS asserts that the settlement proposed under the Second Amended
Plan ought to reflect and utilize valuation reality: that the
midpoint of the Debtors' Total Enterprise Value is at least $4.1
billion, and probably substantially more, not the $3.25 billion
that the RSA and Original Plan assumed.

"At a minimum, however, the settlement proposed under the Second
Amended Plan ought to reflect and utilize today's valuation
reality: that the midpoint of the Debtors' TEV is at least $4.1
billion, and probably substantially more, not the $3.25 billion
that the RSA and Original Plan assumed.  Because the Rights
Offering is based on a $3.25 billion TEV, the value of the Rights
Offering is indisputably more generous to the participants in the
Rights Offering than the Debtors or any other constituency
contemplated -- or at least argued for -- at the time the
settlement was reached.  This is to the direct detriment of the
holders of the Unsecured Notes, including the holders of the WSFS
Notes.  Thus, in order to conform the Second Amended Plan to the
deal that the parties struck at the outset of these Chapter 11
Cases, the TEV used to calculate the discount offered to the
participants in the Rights Offering ought to be no less than $4.1
billion, or such higher TEV as determined by the Court," Wilmington
said.

"Indeed, WSFS submits that the Debtors cannot make the case that
the current form of the Rights Offering  -- offering a discount off
of a $3.25 billion TEV -- as a central feature of the Second
Amended Plan and purported Rule 9019 settlement is nevertheless
"fair, equitable and in the best interest" of their estates now
that all  parties acknowledgethat the TEV is significantly higher
-- by at least 26% and perhaps closer to 100% or more -- than it
was at the outset of these Chapter 11 Cases.  As a result, the
Court should deny confirmation of the Second Amended Plan, in
particular insofar as it is based on utilizing and not adjusting
for the seriously unjustifiable TEV in the Rights Offering and
elsewhere."

A full-text copy of Wilmington Savings' objection dated Dec. 10,
2020, is available at https://bit.ly/3msUdBi from PacerMonitor.com
at no charge.

Attorneys for Wilmington Savings:

        Jennifer Huckleberry
        FOLEY & LARDNER LLP
        1000 Louisiana, Suite 2000
        Houston, Texas 77002
        E-mail: jhuckleberry@foley.com

             - and -

        Harold L. Kaplan, Esq.
        Mark F. Hebbeln, Esq.
        FOLEY & LARDNER LLP
        321 North Clark Street, Suite 3000
        Chicago, Illinois 60654-4762
        E-mail: hkaplan@foley.com
                mhebbeln@foley.com

                    Lengthy Confirmation Trial

Debtwire reported mid-December that Chesapeake Energy kicked off
what is expected to be a lengthy plan confirmation trial with
opposition coming from the unsecured creditors committee.

According to Debtwire, the Creditors Committee, with 10 fact
witnesses, claims that the trial should take 12 to 15 days, while
the company estimates about six days.

On Dec. 15, the parties presented opening arguments and the
evidentiary portion of the trial was slated to begin the following
day.

The Plan is centered on a debt-for-equity swap of FLLO lender
claims for 76% of Chesapeake's equity, while second lien lenders
would take 12% of the equity, the right to participate in a $600
million rights offering, and warrants for additional equity.
Unsecured noteholders would receive 12% of the equity and warrants.
Revolver lenders, owed $2.3 billion, would share in the company's
$2.5 billion exit financing on a dollar-for-dollar basis.
Chesapeake amended its Plan early December to increase a pool for
general unsecured creditor recoveries to $10 million, from a
previously proposed $1 million.

The Creditors Committee claims that the Plan is based on an
improperly low valuation.  The Committee is seeking to pursue
fraudulent transfer claims related to the debtors' December 2019
deleveraging efforts, including the acquisition of WildHorse
Resource Development Corp.

                   About Chesapeake Energy Corp.

Headquartered in Oklahoma City, Chesapeake Energy Corporation's
(NYSE: CHK) operations are focused on discovering and developing
its large and geographically diverse resource base of
unconventional oil and natural gas assets onshore in the United
States.

Chesapeake Energy reported a net loss of $308 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2019, the company had $16.19
billion in total assets, $2.39 billion in total current
liabilities, $9.40 billion in total long-term liabilities, and
$4.40 billion in total equity.

Chesapeake Energy and its affiliates sought Chapter 11 protection
(Bankr. S.D. Tex. Lead Case No. 20-33233) on June 28, 2020, after
reaching terms of a Chapter 11 plan of reorganization to eliminate
approximately $7 billion of debt.

The Debtors tapped Kirkland & Ellis LLP as legal counsel, Jackson
Walker LLP as co-counsel and conflicts counsel, Alvarez & Marsal as
restructuring advisor, Rothschild & Co and Intrepid Financial
Partners as financial advisors, and Reevemark as communications
advisor.  Epiq Global is the claims agent, maintaining the page
http://www.chk.com/restructuring-information     

Wachtell, Lipton, Rosen & Katz serves as legal counsel to
Chesapeake Energy's Board of Directors.

MUFG Union Bank, N.A., the DIP facility agent and exit facilities
agent, has tapped Sidley Austin LLP as legal counsel, RPA Advisors
LLC as financial advisor, and Houlihan Lokey Capital Inc. as
investment banker.

Davis Polk & Wardell LLP and Vinson & Elkins L.L.P. serve as legal
counsel to an ad hoc group of first lien last out term loan lenders
while Perella Weinberg Partners and Tudor, Pickering, Holt & Co.
serve as the group's investment bankers.

Franklin Advisers, Inc., has tapped Akin Gump Strauss Hauer & Feld
LLP as legal counsel, FTI Consulting, Inc. as financial advisor,
and Moelis & Company LLC as investment banker.

On July 9, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in Debtors' Chapter 11
cases.  The unsecured creditors' committee has tapped Brown
Rudnick, LLP and Norton Rose Fulbright US, LLP as its legal
counsel, and AlixPartners, LLP as its financial advisor.

On July 24, 2020, the bankruptcy watchdog appointed a committee of
royalty owners.  The royalty owners' committee is represented by
Forshey & Prostok, LLP.


CRAIG ALAN LIEBERMAN: Selling Santa Barbara Property for $2.5M
--------------------------------------------------------------
Craig Alan Lieberman asks the U.S. Bankruptcy Court for the
Northern District of California to authorize the sale of the real
property located at located at 731 Las Canoas Place, Santa Barbara,
California, Santa Barbara County APN 021-030-044, to William D.
Purcell and Patricia G. Bell and/or assignee for $2.525 million,
subject to overbid.

A hearing on the Motion is set for Jan. 13, 2021 at 1:30 p.m.

Among the assets of the bankruptcy estate is the Debtor's 50%
interest in the Property.  The Debtor owns the Property with his
former spouse Mary Yackley.  They each own a 50% interest in the
Property as tenants in common.  However, over the last several
years, the Debtor invested approximately $676,769 into the Property
to completely renovate it and add an accessory dwelling unit.
Therefore, he has a claim against Ms. Yackley's interest in the
Property as she has contributed little to the Property over the
years.  The claim is perfected by a deed of trust.

The Debtor valued the Property on his Schedule A/B at $2,995,000.
It has been on the market since the Petition Date.  For more than
one year after the Petition Date, the Debtor did not receive any
offers on the Property.  He lowered the asking price numerous times
to the current listing price of $2,595,000.

The Property consists of a 4-bedroom, 4-bathroom home and a
2-bedroom 2-bathroom accessory dwelling unit with separate
entrance, on 3 acres in the Mission Canyon area of Santa Barbara,
California.  The Property was extensively remodeled and upgraded
over the past few years, including the addition of the accessory
dwelling unit.

The Property is encumbered by seven deeds of trust.  The sum of the
face values of the obligations secured by the deeds of trust
exceeds the proceeds of the proposed sale.  The Debtor intends to
pay the senior institutional lienholder in full and is currently
negotiating with the six junior lienholders for reduced payments
based on available funds.

The summary of the deeds of trust secured by the Property and
anticipated treatment in the sale process is:

          Claimant             Estimated           Proposed
Treatment
                              Amount Owed


   Citibank, NA, as Trustee    $1,686,902      To be paid in full
per demand to escrow

   CalLoan Corp.               $453,801        To be paid per
agreement with lienholder

   Gary Young                  $280,729        To be paid per
agreement with lienholder

   Matias Escareno and         $100,000        To be paid per
agreement with lienholder
    Sofia Escareno

   Rodrigo Vital Ortega and    $80,000         To be paid per
agreement with lienholder
    Maria Isabel Vital

   George Boa                  $102,083        To be paid per
agreement with lienholder

   Kenneth W. Lieberman        $70,000         To be paid per
agreement with lienholder

   Craig Lieberman             $338,385        To be paid nothing

On his Schedule C, the Debtor claimed an exemption on the Property
in the amount of $175,000.  It is anticipated that there will be no
funds available to allocate toward the homestead exemption.   

It appears that property taxes owing to Santa Barbara County are
current as the senior lienholder has made these payments.   

Per the listed agreement with Keller Williams Santa Barbara, the
Broker, commissions should total $126,250, or 5% of the gross sale
price of the Property.  However, the Broker has agreed to reduce
its commission by $12,500, so the total proposed commissions will
be $113,750.

On Dec. 26, 2019, the Court authorized the Debtor to enter into a
post-petition agreement for staging services related to the
marketing of the Property.  Per that agreement, Santa Barbara
Staging Solutions is entitled to an administrative claim of $25,000
to be paid through escrow.   

The Debtor estimates that title and other closing costs will not
exceed $10,000.

There are not sufficient funds available to pay the face values of
each of the liens.  However, the Debtor is confident that he can
reach agreements with each of the lienholders prior to the hearing
on this Motion.  There will be little to no surplus funds available
to the bankruptcy estate.  If the Debtor is able to negotiate for
any sale proceeds to paid to the bankruptcy estate, then such funds
will be held per further order of the Court.  The Debtor
anticipates paying any such funds into a chapter 11 plan.    

The sale is subject to overbid, and the Debtor has been contacted
by one interested party.   Any party wishing to overbid must
provide a deposit in the amount of $78,000, made by certified
check, payable to "Law Offices of Reed H. Olmstead, in trust for
Craig Alan Lieberman," to be received by the Debtor's counsel no
later than 5:00 p.m., local time, seven calendar days prior to the
hearing on the Motion.  Any interested parties will also provide
the Debtor’s counsel with sufficient evidence to establish
financial ability to close if it is the successful bidder. The
initial minimum overbid will be $75,000; the first qualified
overbid must total at least $2,600,000.  All other terms of the
sale will be upon the same terms and conditions as the proposed
sale to the Buyer as set forth in the Purchase Agreement.
Subsequent overbids will be in minimum increments of $25,000.  

In the event one or more qualified overbids are received by the
Overbid Deadline, an auction of the Property will be held at the
designated time and place.  At the conclusion of the auction, the
Debtor will ask Court confirmation of the results of the auction
and to approve the sale to the highest bidder.

The successful bidder at the auction will open escrow within three
business days following the hearing on and Court approval of the
Motion.  The $78,000 deposit will be forfeited by the successful
bidder if escrow has not opened as set forth above or if the sale
does not close in a timely manner through no fault of the Debtor.
In the event of forfeiture or an inability to close by the
successful bidder, the Debtor will be entitled to sell the Property
to the next highest bidder without further notice or order of the
Court, provided that such sale is upon the same terms and
conditions, other than the sale price, as the proposed sale to
Buyers as set
forth in the Purchase Agreement.   

The Buyer initially offered $2,150,000.  After several weeks of
negotiations, the parties settled on the $2,525,000 sale price and
entered into the California Residential Purchase Agreement and
Joint Escrow Instructions.  The Buyer was introduced to the
Property by its realtor, Yolanda Van Wingerden of Berkshire
Hathaway Home Services, California Properties.  

The transaction was negotiated at arms'-length by the Debtor and
the Buyer, through their respective brokers/agents.  The Buyer is
willing to pay the market value of the Property and in the Debtor's
business judgment, the sale is in the best interest of the
bankruptcy estate.   

The sale will be free and clear of any liens if the lienholder
consents.  The Debtor proposes to pay the senior lienholder in full
and does not expect any opposition from it.  He is actively
negotiating with the junior lienholders and expects to have the
consent of each prior to the hearing on the Motion.   

The Debtor asks the Court to waive the 14-day stay under Fed R.
Bankr. Proc. 6004(h).

A copy of the Agreement is available at https://bit.ly/2L371S0 from
PacerMonitor.com free of charge.

Craig Alan Lieberman sought Chapter 11 protection (Bankr. N.D. Cal.
Case No. 19-11675) on Oct. 8, 2019.  The Debtor tapped Reed H.
Olmstead, Esq., at Law Offices of Reed H. Olmstead as counsel.
Keller Williams Santa Barbara is the broker.


CRC BROADCASTING: Feb. 18, 2021 Hearing on Plan Disclosures
-----------------------------------------------------------
CRC Broadcasting Company filed with the U.S. Bankruptcy Court for
the District of Arizona an amended disclosure statement and amended
plan of reorganization.  On Dec. 17, 2020, Judge Paul Sala ordered
that:

   * Feb. 18, 2021, at 1:30 p.m. is the telephonic hearing to
consider the approval of the Amended Disclosure Statement.

   * Feb. 9, 2021 is fixed as the last day for any party desiring
to object to the Court's approval of the Disclosure Statement to
file a written objection with the Court.

   * Feb. 9, 2021 is the deadline for non-governmental creditors to
file proof of claims.

A full-text copy of the order dated Dec. 17, 2020, is available at
https://bit.ly/38sHcTa from PacerMonitor at no charge.

Attorney for the Debtor:

     Allan D. NewDelman, Esq.
     ALLAN D. NEWDELMAN, P.C.
     80 East Columbus Avenue
     Phoenix, Arizona 85012
     Tel: (602) 264-4550
     E-mail: anewdelman@adnlaw.net

                   About CRC Broadcasting Company

CRC Broadcasting Company, Inc., a broadcast media company based in
Scottsdale, Ariz., filed a voluntary petition under Chapter 11 of
the Bankruptcy Code (Bankr. D. Ariz. Case No. 20-02349) on March 6,
2020, listing under $1 million in both assets and liabilities.
Allan D. NewDelman, Esq., at Allan D. NewDelman, P.C., is the
Debtor's legal counsel.


CRC MEDIA: Feb, 18, 2021 Amended Disclosures Hearing Set
--------------------------------------------------------
CRC Media West, LLC, filed with the U.S. Bankruptcy Court for the
District of Arizona an amended disclosure statement and amended
plan of reorganization.  On Dec. 17, 2020, Judge Paul Sala ordered
that:

   * Feb. 18, 2021, at 1:30 p.m. is the telephonic hearing to
consider the approval of the Amended Disclosure Statement.

   * Feb. 9, 2021 is fixed as the last day for any party desiring
to object to the Court's approval of the Disclosure Statement to
file a written objection with the Court.

   * Feb. 9, 2021 is the deadline for non-governmental creditors to
file proof of claims.

                           Amended Plan

The Debtor filed an Amended Plan and Disclosure Statement that
provide that all general unsecured claims in Class 7 will be paid
in full from all funds available for distribution as set forth in
the distribution schedule.  Payment to class 7 may be extended for
a period of 24 months (Jan. 15, 2026 through Dec. 15, 2027) if
necessary to complete a full payment plan to this class.  Interest
will be paid on all allowed claims based on the Federal post
judgment rate of interest from the filing date through full
payment.

A copy of the Amended Disclosure Statement dated Dec. 16, 2020, is
available at https://bit.ly/3rO3Jmf

A full-text copy of the Scheduling Order dated Dec. 17, 2020, is
available at https://bit.ly/3mQdJrs from PacerMonitor at no
charge.

Attorney for the Debtor:

     Allan D. NewDelman, Esq.
     ALLAN D. NEWDELMAN, P.C.
     80 East Columbus Avenue
     Phoenix, Arizona 85012
     Tel: (602) 264-4550
     E-mail: anewdelman@adnlaw.net

                    About CRC Media West

CRC Media West, LLC, is a broadcast media company based out of 8145
E Evans Rd, Scottsdale, Arizona.

CRC Media West, LLC, filed a voluntary petition under Chapter 11 of
the Bankruptcy Code (Bankr. D. Ariz. Case No. 20-02352) on March 6,
2020, listing under $1 million in both assets and liabilities.
Allan D. NewDelman, Esq., at ALLAN D. NEWDELMAN, P.C., is the
Debtor's counsel.


DK PROPERTIES: Case Summary & 3 Unsecured Creditors
---------------------------------------------------
Debtor: DK Properties LLP
        47 Porter Street
        Winder, GA 30680

Business Description: DK Properties LLP is primarily engaged in
                      renting and leasing real estate properties.

Chapter 11 Petition Date: January 4, 2020

Court: United States Bankruptcy Court
       Northern District of Georgia

Case No.: 21-20009

Debtor's Counsel: Charles Kelley, Esq.
                  KELLEY & CLEMENTS LLP
                  PO Box 2758
                  Gainesville, GA 30503
                  Tel: 770-531-0007
                  E-mail: ckelley@kelleyclements.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by H. David Smith, managing partner.

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

https://www.pacermonitor.com/view/OCBN5LY/DK_Properties_LLP__ganbke-21-20009__0001.0.pdf?mcid=tGE4TAMA


DYNCORP INT'L: Moody's Withdraws B1 CFR Amid Amentum Acquisition
----------------------------------------------------------------
Moody's Investors Service has withdrawn all ratings for DynCorp
International Inc. ("DI") following DI's acquisition by Amentum
Government Services Holdings LLC. The acquisition closed in
November 2020.

RATINGS RATIONALE

Moody's has withdrawn its ratings for DI because the Company's
rated debts were repaid as part of the acquisition.

Withdrawals:

Issuer: DynCorp International Inc.

Probability of Default Rating, Withdrawn, previously rated B1-PD

Corporate Family Rating, Withdrawn, previously rated B1

Speculative Grade Liquidity Rating, Withdrawn, previously rated
SGL-2

Senior Secured Bank Credit Facility, Withdrawn, previously rated
Ba3 (LGD3)

Outlook:

Issuer: DynCorp International Inc.

Outlook, Changed To Rating Withdrawn From Stable


EAGLE RANCH: Seeks to Hire Krukow Law Offices as Legal Counsel
--------------------------------------------------------------
Eagle Ranch Resort, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Missouri to hire Krukow Law
Offices, LLC as its bankruptcy counsel.

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

     (a) the examination of affairs of the Debtor as to its acts,
conduct, and property;

     (b) the preparation of records and reports as required by the
Bankruptcy Rules, Interim Bankruptcy Rules and the Local Bankruptcy
Rules;

     (c) the preparation of applications and proposed orders to be
submitted to the court;

     (d) the identification and prosecution of claims and causes of
action assertable by the Debtor;

     (e) the examination of proof of claims previously filed and to
be filed and the possible prosecution of objections to such
claims;

     (f) advising the Debtor and preparing documents in connection
with the contemplated ongoing operation of its business;

     (g) advising the Debtor and preparing documents in connection
with the liquidation and reorganization of the assets of the
estate; and

     (h) assisting the Debtor in performing other functions as set
forth in the Bankruptcy Code.

The firm will be paid at these hourly rates:

     Tony D. Krukow, Esq.   $200
     Paralegal              $50

The retainer fee is $8,000.

Tony Krukow, Esq., at Krukow Law Offices, disclosed in a court
filing that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Tony D. Krukow, Esq.
     Krukow Law Offices, LLC
     1287 US Business 65
     Hollister, MO 65672
     Tel: (417) 336-3777
     Fax: (417) 336-3773
     Email: tonykrukow@aol.com

                         About Eagle Ranch

Eagle Ranch Resort, LLC filed for Chapter 11 bankruptcy protection
(Bankr. W.D. Mo. Case No.: 20-42109) on Dec. 11, 2020.  Jerry
Hennings, a member, signed the petition.

At the time of the filing, the Debtor disclosed $1,637,309 in
assets and $973,597 in liabilities.

Judge Dennis R. Dow oversees the case.  Krukow Law Offices, LLC
serves as the Debtor's legal counsel.


ECS REFINING: Motions to Dismiss, to Be Denied in Part
------------------------------------------------------
Judge Fredrick E. Clement of the United States Bankruptcy Court for
the Eastern District of California will grant in part, and deny in
part, the motions filed by James Taggart, Kenneth Taggart, Jack
Rockwood, Sinclair Partners, LLC, ECS Big Town, LLC, and All
Metals, Inc., which sought the dismissal of the complaint filed by
Chapter 7 trustee, Kimberly J. Husted, against them.

ECS was founded by Kenneth Taggart and James Taggart.
Collectively, the Taggarts were ECS's sole shareholders and
constituted its board of directors.  They also comprised the
majority of ECS's officers.  James Taggart was its Chief Executive
Officer and Kenneth Taggart was its Executive Vice President. A
third person, Jack Rockwood ("Individual Defendants"), served as
its president.

The Taggarts are the primary owners and have exclusive control over
three entities with whom ECS regularly did business: Sinclair
Partners, LLC; ECS Big Town, LLC; and All Metals, Inc. ("Insider
Entity Defendants").

The Insider Entity Defendants had long-term real property leases
with ESC.  Sinclair Partners, LLC, leased 262,000 square feet,
known as "the Stockton facility," to ECS under a 20-year lease.
Rent was $90,000 per month, subject to a 3.25% cost of living
adjustment each year.  ECS Big Town, LLC, leased 216,000 square
feet, known as "the Mesquite facility," to ECS under a 10-year
lease.  Rent for that facility was $51,000 per month.  All Metals,
Inc., also leased space to ECS.

Butch and Sundance, LLC, is a limited liability company which was
formed on the eve of ECS's bankruptcy.  Its only members are the
Taggarts.  It was formed for the specific purpose of providing
post-petition financing to ECS to be secured by receivables,
inventory, cash and new equipment.

In 2012, ECS secured two loans from Bank of America: a $15 million
revolving loan and a $35 million term loan.  Those loans were
secured by ECS's equipment, inventory, goods, works in process,
proceeds, fixtures, patents and trademarks and a pledge of stock in
another company, Regenesys Glass Processing, LLC.

In 2017, Bank of America sold its interest in the loans, and
assigned its collateral securing those loans, to a private equity
firm, SummitBridge National Investments V LLC.  About the same
time, ECS sought to restructure its long-term debt, which was
already held by SummitBridge.  ECS retained MCA Financial Group,
Ltd. and the law firm of Snell & Wilmer LLP to negotiate
restructuring the SummitBridge loan.  MCA and Snell & Wilmer
secured a forbearance agreement for ECS from SummitBridge through
December 31, 2017.

As the forbearance agreement neared expiration, it became clear
that the Taggarts and SummitBridge were at an impasse with respect
to ECS's ultimate goal of long-term restructuring of SummitBridge's
debt.  The Taggarts insisted that they have control of ECS and at
least 40% ownership each; SummitBridge was agreeable to further
concessions but wanted further equity in ECS.  Finding
SummitBridge's demands unacceptable, the Taggarts, MCA and Snell &
Wilmer developed a plan to "take out" SummitBridge.  From January
through April 2018, Snell & Wilmer LLP and MCA engaged in
"duplicitous negotiations" with SummitBridge without any intention
of giving it additional equity in ECS while the Taggarts positioned
ECS for bankruptcy.

While occupying SummitBridge with restructuring discussions, the
Taggarts employed a tripartite strategy designed to subdue
SummitBridge and to maximize their control over ECS during and
after the bankruptcy process.  First, the Taggarts weakened ECS's
overall financial health by minimizing ECS's cash position.
Commercial rental payments to the Insider Entity Defendants were
increased.  During the negotiations with SummitBridge the Taggarts,
acting through ECS Big Town, increased rent for the Mesquite
facility from $31,679 per month to $51,332 per month.  They also
increased the rent for the Stockton facility by $3,000 per month to
$112,583 per month.  ECS also paid unnecessarily high salaries and
wages to its employees.  Ms. Husted complained that the Taggarts
failed to address the "bloated overhead by adequately trimming the
workforce" and made the "irrational decision to keep over" 325 full
time employees. ECS also paid vendors at rates greater than
historical norms.

Second, the Taggarts undermined SummitBridge's position as a
secured creditor.  Ms. Husted described the Taggarts efforts as "a
scheme to minimize ESC's assets that were subject to [its] security
interest [in the days] leading up to the bankruptcy."  This
strategy involved collecting accounts receivable, spending
available cash and ceasing production, and segregating incoming
inventory.  Because a large portion of SummitBridge's collateral
for the loan was "inventory goods, works in progress, fixtures, and
proceeds of the foregoing," stepping down the aggregate value of
these assets increased its unsecured debt relative to its secured
debt and marginalized its influence as a creditor.

After positioning itself, ECS filed Chapter 11 bankruptcy. ECS's
counsel of choice in the Chapter 11 was Snell & Wilmer, as well as
Ringstad & Sanders LLP.  At the time ECS sought bankruptcy
protection, SummitBridge was owed $26.690 million.  The collateral
securing that debt had a value of only $5 million.

Third, the Taggarts attempted to capitalize on their pre-bankruptcy
strategies with a loan from their new-formed company Butch and
Sundance, LLC.  Under the control of the Taggarts, ESC filed a
first-day motion to authorize it to obtain post-petition financing
from Butch and Sundance, LLC, of up to $6 million, granting it
liens and superpriority administrative claims, and authorizing the
use of cash collateral.

The proposed post-petition financing provided that in exchange for
a loan of up to $6 million, Butch and Sundance LLC would receive a
superpriority administrative expenses claim; a first priority
security interest against "any unencumbered pre-petition assets and
all post-petition assets of the debtor"; a security interest "on
any and [all] pre-petition assets, subject only to any existing as
of the Petition Date, valid, perfected and unavoidable liens"; and
a first priority security interest against "any and all claims
arising under Chapter 5 of the Bankruptcy Code, including without
limitation Sections 502(d), 544, 547, 548, 549, 550 and 553."  In
response to ECS's motion, SummitBridge informed the court that the
Taggarts were, in fact, the owners of Butch and Sundance, LLC.

Six months after the Chapter 11 case was filed, the court ordered
it converted to a case under Chapter 7.

Ms. Husted's First Amended Complaint included 12 causes of action:
breach of fiduciary duty; corporate waste; avoidance of
preferences; avoidance of actual fraudulent transfers; avoidance of
constructively fraudulent transfers; avoidance of unauthorized
post-petition transfers; recovery of avoided transfers; equitable
subordination; and objection to Proofs of Claim.

As to Ms. Husted's allegation of breach of fiduciary duty, Judge
Clement explained that "the plaintiff has plead facts from which a
plausible claim for breach of the fiduciary duty of due care that
resulted in ECS's still deeper insolvency... The Taggarts
deliberately weakened ECS's financial condition to force
concessions from SummitBridge.  Two inferences are possible. One
inference is that the Taggarts' actions designed to tame an unruly
secured creditor were, in fact, in the best interests of unsecured
creditors.  The other inference was the weakening strategy is
employed without due consideration of its impact on unsecured
creditors.  Given the use of a counterintuitive strategy... the
court infers reckless indifference to the interests of unsecured
creditors... In light of actions specifically contrary to the
corporate best interests that benefitted the Taggarts personally,
the court will not find the existence of an obvious alternative
explanation."  He further explained that "in this instance,
unsecured creditors were harmed by decreasing the availability of
unencumbered assets available to pay unsecured creditors... and by
increasing the pool of unsecured creditors by $21.69 million."
Judge Clement added that "Butch and Sundance, LLC's lien survives
dismissal of the case...  It also survives conversion to Chapter 7
and is not assailable by the Chapter 7 trustee...  It also gave
Butch & Sundance, LLC, a better right to ECS's assets, at least to
the extent of the lien... If the case did not dismiss or convert
but continued in Chapter 11 it reduced the minimum amount due
unsecured creditors...  Moreover, if the Chapter 11 continued to
contested plan confirmation the Taggarts' actions have increased
their ability to cramdown the plan at the expense of unsecured
creditors."

With regards to Ms. Husted's allegation of corporate waste, Judge
Clement held that "Plaintiff Husted has stated a plausible claim
for waste.  The absence of substantial consideration received by
the corporation and the lack of good faith may form the basis of an
action for waste.  The allegations of intentional weakening and
self-dealing, i.e., Butch and Sundance, LLC, loan sans full
disclosure properly make plausible a finding of lack of substantial
consideration and/or lack of good faith.  As a result, the three
part scheme aimed at SummitBridge also provides sufficient
inferences to support an action for waste, sufficient to defeat a
Rule 12(b)(6) motion."

Ruling on Ms. Husted's allegation of avoidance of actual fraudulent
transfers, Judge Clement held that "plaintiff Husted has plead
facts giving rise to at least two indicia of fraud. The existence
of unmanageable debt... is sufficiently plead by the retention of
MCA Financial Group, Ltd., as its financial advisor, and Snell &
Wilmer, a national insolvency firm, as its legal advisors, as well
as its negotiation of a forbearance agreement through December 31,
2017, and efforts to restructure its debt...  The special
relationship between the Insider Entity Defendants and ECS... has
been sufficiently plead...  Moreover, plaintiff Husted has plead
facts giving rise to the inference if an improper purpose, e.g.,
self-dealing, may be inferred."

The Individual Defendants and Insider Entity Defendants motions to
dismiss the allegations of avoidance of preferences, avoidance of
constructively fraudulent transfers, avoidance of unauthorized
post-petition transfers, and recovery of avoided transfers, were
granted.

Judge Clement said that he believes that Ms. Husted may be able to
cure the pleading deficiencies and will grant leave to file a
Second Amended Complaint.

The case is In re: ECS REFINING, INC., Debtor. KIMBERLY J. HUSTED,
Plaintiff, v. KENNETH TAGGART et al., Defendants,  Case No.
18-22453-A-7, Adv. No. 20-02093-A, (Bankr. E.D. Cal.).  A full-text
copy of the Memorandum, dated December 15, 2020, is available at
https://tinyurl.com/y7nvadks from Leagle.com.

Kimberly J. Husted, Chapter 7 trustee is represented by:

     Christopher D. Sullivan, Esq.
     Roxanne Bahadurji, Esq.
     Quentin Roberts, Esq.
     DIAMOND MCCARTHY LLP
     333 S. Hope St., Suite 4050
     Los Angeles, CA 90071
     Telephone No.: (424)278-2335
     Emails: csullivan@diamondmccarthy.com
             rbahadurji@diamondmccarthy.com
             Quentin.roberts@diamondmccarthy.com

Kenneth Taggart, James Taggart and Jack Rockwood are represented
by:

     Howard M. Privette, Esq.
     Kay S. Kress, Esq.
     TROUTMAN PEPPER HAMILTON SANDERS LLP
     Two California Plaza
     350 South Grand Avenue, Suite 3400
     Los Angeles, CA 90071
     Telephone No.: (213)928-9800
     Emails: howard.privette@troutman.com
             kay.kress@troutman.com

Sinclair Partners LLC, ECS Big Town LLC, and All Metals, Inc. are
represented by:

     Jamie P. Dreher, Esq.
     Joseph K. Little, Esq.
     DOWNEY BRAND LLP
     621 Capitol Mall, 18th Floor
     Sacramento, CA 95814
     Telephone No.: (916)444-1000
     Emails: jdreher@downeybrand.com
        jlittle@downeybrand.com
     
     About ECS Refining, Inc.

ECS Refining, Inc. -- https://www.ecsrefining.com/ -- offers a full
suite of IT asset management and disposition solutions. It provides
national brand protection solutions for environmental services, IT
asset management, data protection and end-of-life electronic
recycling services. ECS was founded in 1980 by Jim and Ken Taggart
as a processor of post-manufacturing scrap and residues for OEMs in
the Silicon Valley.  

As the electronics industry enjoyed rapid growth and manufacturing
operations were outsourced to other parts of the world, ECS adapted
by shifting its focus to processing post-consumer electronics. The
company has locations in Rogers, Arizona; Santa Clara, California;
Santa Fe Springs, California; Stockton, California; Columbus, Ohio;
Medford, Oregon; Portland, Oregon; and Mesquite, Texas.  

ECS Refining sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Cal. Case No. 18-22453) on April 24, 2018.  In
the petition signed by Jack Rockwood, president, the Debtor was
estimated to have assets of $1 million to $10 million and
liabilities of $10 million to $50 million.  

Judge Robert S. Bardwil oversees the case.

The Debtor tapped Snell & Wilmer LLP as its legal counsel; Ringstad
& Sanders LLP as special counsel; and MCA Financial Group, Ltd., as
its financial advisor.

W. Donald Gieseke was appointed as the Chapter 11 Trustee.  The
Trustee hired Felderstein Fitzgerald Willoughby & Pascuzzi LLP as
his legal counsel.




EKSO BIONICS: Stockholders Elect Two Directors
----------------------------------------------
Ekso Bionics Holdings, Inc. reported the election of Mary Ann Cloyd
and Rhonda A. Wallen to its Board of Directors by vote of
stockholders at its 2020 Annual Meeting on Dec. 29, 2020, effective
immediately.

"We are excited to welcome Mary Ann and Rhonda to our Board, both
of whom add decades of business and healthcare knowledge," said
Jack Peurach, president and chief executive officer of Ekso
Bionics. "They are industry veterans with extensive experience
serving on boards and overseeing corporate strategies.  We are
confident they will provide valuable perspectives as we continue to
fulfill our mission to amplify human motion across medical and
industrial verticals with advanced robotics."

Ms. Cloyd brings nearly 40 years of experience in public accounting
and advisory, corporate governance, and risk management and
oversight.  She currently serves on the Boards of Bellerophon
Therapeutics, Fresh Del Monte Produce, and NCMIC Group.  Active in
professional and community organizations, Ms. Cloyd is also on the
Board of the Geffen Playhouse and the Advisory Board of the UCLA
Iris Cantor Women's Center.  From 1990 until her retirement in
2015, Ms. Cloyd was a senior partner at PricewaterhouseCoopers LLP,
where she served multinational corporate clients in a variety of
industries, including the biotechnology and pharmaceutical
industries.  She was the leader of the PwC Center for Board
Governance from 2012 to 2015 and has also served on both PwC's
Global and U.S. Boards.  Ms. Cloyd also served on the Board of
Trustees of the PwC Charitable Foundation, and previously served as
President of the Foundation.

"I am honored to join Ekso Bionics' Board and to be part of such an
innovative company that is elevating the standard of care for
medical patients and improving industrial workforce productivity,"
said Ms. Cloyd.  "I look forward to providing my industry and
advisory expertise to strengthen customer and stockholder value."

Ms. Wallen has 25 years of experience working within the life
sciences and healthcare industries.  With a focus on business
management and corporate development, Ms. Wallen brings board
oversight as well as investment expertise.  Currently VP Marketing
& Corporate Development of SteriLumen, the medical division of
AppliedUV, she was most recently the Head of Corporate Development
for Terumo BCT, the biomedical division of Terumo Corporation.
Previously, Ms. Wallen served as the Chief Operating Officer of
Andarix Pharmaceuticals.  Also, during this time as a consultant
with Cygnet Venture Management, she held senior level business
development and marketing positions where she worked with life
science CEOs and founders to validate the strategic direction of
emerging growth companies, define key milestones and complete
corporate financings.  Ms. Wallen is a director of Boulder
Community Health, and a Board Advisor to venture-backed companies,
DrugViu and Aromyx.

"I am thrilled to join the Board of Ekso Bionics, a company that
provides unique medical and industrial solutions," said Ms. Wallen.
"I recognize the daily value that Ekso Bionics creates with its
cutting-edge EksoNR and EVO exoskeletons, and am excited for the
Company's future in bringing differentiated and advanced robotics
to recovering stroke patients as well as industrial clients."

                           About Ekso Bionics

Ekso Bionics -- http://www.eksobionics.com-- is a developer of
exoskeleton solutions that amplify human potential by supporting or
enhancing strength, endurance and mobility across medical and
industrial applications.  Founded in 2005, the Company continues to
build upon its expertise to design some of the most cutting-edge,
innovative wearable robots available on the market.  The Company is
headquartered in the Bay Area and is listed on the Nasdaq
CapitalMarket under the symbol EKSO.

Ekso Bionics reported a net loss of $12.13 million for the year
ended Dec. 31, 2019, compared to a net loss of $26.99 million for
the year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company
had  $23.48 million in total assets, $15.08 million in total
liabilities, and $8.40 million in total stockholders' equity.

OUM & CO. LLP, in San Francisco, California, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated Feb. 27, 2020, citing that Company has incurred significant
recurring losses and negative cash flows from operations since
inception and an accumulated deficit.  This raises substantial
doubt about the Company's ability to continue as a going concern.


FAYETTE MEMORIAL: Unsecured Creditors to Recover 4% to 5% in Plan
-----------------------------------------------------------------
Debtor Fayette Memorial Hospital Association, Inc., d/b/a Fayette
Regional Health Systems, and the Official Committee of Unsecured
Creditors filed an Amended Joint Chapter 11 Plan of Liquidation and
a corresponding Disclosure Statement on Dec. 15, 2020.

The Plan provides for the liquidation of all of the Debtor's assets
and the distribution of all property in accordance with Sec. 726 of
the Bankruptcy Code (the general distribution section for
liquidation cases).  In accordance with Sections 1123(a)(5) and
1123(b)(4) of the Bankruptcy Code, all of the remaining property of
the Estate shall be sold, otherwise liquidated or realized upon,
distributed or abandoned pursuant to the Plan.

Under the Plan, Claims against the Debtor are divided into five
Classes which group together substantially similar claims as
required under the Bankruptcy Code.  

The Plan proposes that the BNYM Claim (Class 1), as the only
Allowed Secured Claim against the Estate, will be treated as agreed
to by BNYM in the Plan Support Agreement previously approved by the
Bankruptcy Court.  

The Holders of Allowed Administrative Claims (Class 2) will have
the option to vote to accept or reject the Plan.  Those Holders of
Allowed Administrative Expense Claims that accept the Plan shall
have the option to choose treatment in Class 2A or Class 2B.  The
Holders of Class 2A Administrative Claims will receive payment on
or about the Initial Distribution Date of an amount equal to 50% of
such Holder's Allowed Class 2A Claim in full and final satisfaction
of such Claim.  The Holders of Class 2B Administrative Claims are
projected to receive pro rata periodic payments projected to total
100% of such Holder's Allowed Claim over a period of 18-24 months,
and the Effective Date of the Plan will be delayed accordingly.

Holders of Allowed General Unsecured Claims (Class 3) will receive
their pro rata share of the GUC Fund, which shall initially be
funded with the $500,000 GUC Trust Carveout and, subject to certain
conditions being met, a portion of Excess Causes of Action Funds
and Excess Holdback Funds that may become available after
satisfaction of the Class 1 BNYM Claim payment obligations and
after satisfaction of the Plan payment obligations to Class 2
Claims.  The Debtor estimates the Class 3 Allowed General Unsecured
Claims total in the aggregate, between $10,250,000 and $12,000,000,
and the distribution on account of such claims will be 4% to 5%.  

BNYM will receive no payment on account of its Class 4 Unsecured
Deficiency Claim.  

Holders of Allowed Class 5 Tardy Claims will receive their pro rata
share of the Class 5 Fund, projected to be up to 25% of such
Allowed Class 5 Claims, subject to satisfaction of the Plan payment
obligations to Class 2 Claims.

The Plan will be funded from the Debtor's Cash on hand and the
proceeds generated by the liquidation of the Debtor's remaining
assets.  The Debtor's remaining Assets will be liquidated by the
Plan Administrator and all payments to be made pursuant to the Plan
will be made from the Debtor's cash on hand, without regard to the
source of such funds.

A full-text copy of the Amended Disclosure Statement dated Dec. 15,
2020, is available at https://bit.ly/3rBjRaW from PacerMonitor.com
at no charge.

A copy of the Disclosure Statement with immaterial modifications,
filed Dec. 18, 2020 is available at https://bit.ly/3n8oMN8

Attorneys for the Debtor:

          Wendy D. Brewer
          FULTZ MADDOX DICKENS PLC
          333 N. Alabama Street, Ste. 350
          Indianapolis, IN 46204
          Telephone: 317.215.6220
          E-mail: wbrewer@fmdlegal.com

                - and -

          Laura M. Brymer
          FULTZ MADDOX DICKENS PLC
          101 S. Fifth Street, Ste. 2700
          Louisville, KY 40202
          Telephone: 502.588.2000
          E-mail: lbrymer@fmdlegal.com

Attorneys for the Official Committee of Unsecured Creditors:

          Gordon E. Gouveia
          FOX ROTHSCHILD LLP
          321 N. Clark Street, Suite 1600
          Chicago, IL 60654
          Telephone: 312.980.3816
          E-mail: ggouveia@foxrothschild.com

          About Fayette Memorial Hospital Association

Founded in 1913, Fayette Memorial Hospital Association, Inc. --
https://www.fayetteregional.org/ -- is a multi-faceted health care
organization in Connersville, Indiana.  It offers ambulatory care,
cancer care, care pavilion, dermatology, diagnostic imaging,
emergency care, express care, facial and cosmetic procedures,
hospice care, laboratory services, pediatrics, physical therapy and
rehabilitation, among other services.  

Fayette Memorial Hospital Association sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ind. Case No.
18-07762) on Oct. 10, 2018.  In the petition signed by CEO Randall
White, the Debtor estimated assets of $10 million to $50 million
and liabilities of $10 million to $50 million.  The case is
assigned to Judge Jeffrey J. Graham.  The Debtor tapped Fultz
Maddox Dickens PLC as its legal counsel.  

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors.  The committee retained Fox Rothschild LLP as
its legal counsel.


FAYETTE MEMORIAL: US Foods Drops Objection to Disc. Statement
-------------------------------------------------------------
US Foods, Inc., has withdrawn its objection to the Disclosure
Statement with respect to the Joint Chapter 11 Plan proposed by
debtor Fayette Memorial Hospital Association, Inc., and the
Official Committee of Unsecured Creditors.

According to a Dec. 15, 2020 filing, US Foods and the Plan
Proponents have come to an agreement that resolves the issues
raised by the Objection.  Accordingly, US Foods withdraws the
Objection.

US Foods expressly reserves the right to renew its objections to
the Plan if the agreements reached by US Foods and the Plan
Proponents are not approved by the Court or otherwise fail to
materialize.

On Dec. 10, 2020, US Foods had filed its Objection based on several
grounds, including, without limitation, the omission of the
treatment of US Foods' secured claim.  US Foods raised these
issues:

   * The Disclosure Statement fails to account for and describe US
Foods secured claim.

   * The Disclosure Statement improperly classifies certain
administrative expense claims, particularly 503(b)(9) claims.

   * The Disclosure Statement improperly classifies Class 2B
administrative expenses claimants as unimpaired.

   * The Disclosure Statement describes an unconfirmable plan
because it fails to provide for payment in full of 503(b)(9)
claims.

   * The Disclosure Statement describes an unconfirmable plan
because the Plan unfairly cherry picks more favorable treatment for
some administrative expense claimants.

US Foods is represented by:

        Aaron Davis
        BRYAN CAVE LEIGHTON PAISNER LLP
        161 North Clark Street
        Suite 4300
        Chicago, Illinois 60601-3315
        Telephone: 312-602-5135
        Facsímile: 312-698-7535
        E-mail: aaron.davis@bclplaw.com

            About Fayette Memorial Hospital Association

Founded in 1913, Fayette Memorial Hospital Association, Inc. --
https://www.fayetteregional.org/ -- is a multi-faceted health care
organization in Connersville, Indiana.  It offers ambulatory care,
cancer care, care pavilion, dermatology, diagnostic imaging,
emergency care, express care, facial and cosmetic procedures,
hospice care, laboratory services, pediatrics, physical therapy and
rehabilitation, among other services.  

Fayette Memorial Hospital Association sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ind. Case No.
18-07762) on Oct. 10, 2018.  In the petition signed by CEO Randall
White, the Debtor estimated assets of $10 million to $50 million
and liabilities of $10 million to $50 million.  The case is
assigned to Judge Jeffrey J. Graham.  The Debtor tapped Fultz
Maddox Dickens PLC as its legal counsel.  

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors.  The committee retained Fox Rothschild LLP as
its legal counsel.


FF FUND: Jan. 20, 2021 Disclosure Statement Hearing Set
-------------------------------------------------------
On Dec. 16, 2020, debtor FF Fund I, L.P., filed with the U.S.
Bankruptcy Court for the Southern District of Florida a Disclosure
Statement and Plan.  On Dec. 17, 2020, Judge Laurel M. Isicoff
ordered that:

   * Jan. 20, 2021 at 11:00 a.m. via Zoom Video is the hearing to
consider approval of the Disclosure Statement.

   * Jan. 13, 2021 is fixed as the last day to file and serve
objections to Disclosure Statement.

A full-text copy of the order dated December 17, 2020, is available
at https://bit.ly/3aIOEMH from PacerMonitor at no charge.

                    About FF Fund I L.P.

FF Fund I L.P., an investment company based in Miami, Fla., filed a
voluntary petition for relief under Chapter 11 of Bankruptcy Code
(Bankr. S.D. Fla. Case No. 19-22744) on Sept. 24, 2019.  In the
petition signed by Soneet R. Kapila, chief restructuring officer,
the Debtor estimated $50 million to $100 million in assets and $1
million to $10 million in liabilities.  

On Jan. 24, 2020, F5 Business Investment Partners, LLC, an
affiliate of FF Fund, filed a Chapter 11 petition (Bankr. S.D.
Fla.Case No. 20-10996).  The case is jointly administered with that
of FF Fund on February 4, 2020.  At the time of the filing, F5
Business had estimated assets of between $10 million and $50
million and liabilities of between $1 million and $10 million.

Chief Judge Laurel M. Isicoff oversees the cases.  

Paul J. Battista, Esq., at Genovese Joblove & Battista, P.A.,
represents the Debtors as legal counsel.

No creditors' committee has been appointed in this case.  In
addition, no trustee or examiner has been appointed.


FF FUND: Unsecured Creditors to Recover 100% in 3 Years
-------------------------------------------------------
FF Fund I, L.P., and F5 Business Investment Partners, LLC,
submitted a Chapter 11 Plan of Reorganization and a Disclosure
Statement.

The Plans described in the Disclosure Statement provide for the
Debtors' emergence from the Chapter 11 Cases, which the Debtors
anticipate will occur in early 2021.  The Plans are premised on the
provision by FF Management, the general partner of FF Fund, on the
Effective Date of (i) an Investment Guarantee Amount in the amount
of $4.0 million in cash, and (ii) Exit Financing in the form of a
line of credit in the amount of $1.5 million.  In exchange, FF
Management will retain its General Partner Equity Interest in FF
Fund, will be issued the New Limited Partner Equity Interests and
will manage the Debtors' Assets in the ordinary course of business
after the Effective Date.  The Investment Guarantee Amount and the
Exit Financing will used by the Reorganized Debtors to finance: (i)
the Distributions required under the Plans, including to Holders of
Allowed Claims and Allowed Limited Partner Interests, as
applicable, (ii) the Debtors' anticipated working capital needs for
operations, and (iii) new and existing investments.

As a further inducement to Holders of Allowed Claims to accept the
Plans, FF Management has agreed to (i) subordinate its $2,000,000
claim against FF Fund to all Allowed General Unsecured Claims
against FF Fund (but not to the Holders of Limited Partner Equity
Interests) as part of the FF Fund Plan, and (ii) reduce such claim
to $1,000,000 provided that FF Management or its designee is the
provider of the Exit Financing and Investment Guarantee Amount or
any other financing commitments made to the Reorganized Debtors as
of the Effective Date of the Plan.

Holders of Class 2 Allowed General Unsecured Claims against FF Fund
in the amount of $2,700,000 and Allowed General Unsecured Claims
against F5 Fund in the amount of $4,500,000 will be impaired and
will receive 100% of their Allowed Claims over a three-year period,
including a 20 percent Distribution on or shortly after the
Effective Date of the Plans.   

Holders of the Limited Partner Equity Interests in FF Fund will
receive on account of their Limited Partner Equity Interests, one
or more Distributions on a Pro Rata basis, during and/or before the
end of the fifth year after the Effective Date in the aggregate
amount of $2 million (the "LP Payment"), provided further, that the
Reorganized Debtor will pay interest on the LP Payment in an amount
equal to 2 percent per annum, which interest payments shall
commence on the one year anniversary of the Effective Date and
continue annually thereafter on the same date until the LP Payment
is paid in full.

A full-text copy of the Disclosure Statement dated Dec. 16, 2020,
is available at https://bit.ly/2Kpdsim from PacerMonitor.com at no
charge.

Counsel for the Debtors:

     Paul J. Battista, Esq.
     Heather L. Harmon. Esq.
     GENOVESE JOBLOVE & BATTISTA, P.A.
     100 SE 2nd Street, 44th Floor
     Miami, FL 33131
     Telephone: (305) 349-2300
     Facsimile: (305) 349-2310

                     About FF Fund I L.P.

FF Fund I L.P., an investment company based in Miami, Fla., filed a
voluntary petition for relief under Chapter 11 of Bankruptcy Code
(Bankr. S.D. Fla. Case No. 19-22744) on Sept. 24, 2019.  In the
petition signed by Soneet R. Kapila, chief restructuring officer,
the Debtor estimated $50 million to $100 million in assets and $1
million to $10 million in liabilities.  

On January 24, 2020, F5 Business Investment Partners, LLC, an
affiliate of FF Fund, filed a Chapter 11 petition (Bankr. S.D.
Fla.Case No. 20-10996).  The case is jointly administered with that
of FF Fund on Feb. 4, 2020.  At the time of the filing, F5 Business
had estimated assets of between $10 million and $50 million and
liabilities of between $1 million and $10 million.

Chief Judge Laurel M. Isicoff oversees the cases.  

Paul J. Battista, Esq., at Genovese Joblove & Battista, P.A.,
represents the Debtors.

No creditors' committee has been appointed in this case.  In
addition, no trustee or examiner has been appointed.


FIRST FLORIDA: Plan Headed to March 4 Hearing as Assets Sold
------------------------------------------------------------
Judge Jerry A. Funk entered an order approving the Disclosure
Statement dated March 2, 2020 of debtor First Florida Living
Options LLC, and set a hearing for March 4, 2021, at 10:30 a.m., in
4th Floor Courtroom D, 300 North Hogan Street, Jacksonville,
Florida, to consider confirmation of the Debtor's Plan.

Feb. 18, 2021, is fixed as the last day for filing written
acceptances or rejections of the Plan.  Any objections to
confirmation must be filed and served seven days before March 4,
2021.

As reported in the TCR, First Florida in March last year filed a
plan saying that the preferred approach to confirming its Plan will
be to seek to obtain a buyer to purchase all of Debtor's assets in
order to pay creditor claims based upon their relative priority and
on a pro rata basis.  Unsecured creditors in Class 3 will receive
the pro rata share of any sale proceeds.  In the event there is not
a sale, then the Debtor estimates that the Class 3 creditors will
receive a pro rata share of $600,000.  

On Dec. 22, 2020, the Debtor won a final order authorizing the sale
of substantially all assets to Hawthorne Ocala Operations, LLC
("HOO").  HOO agreed to purchase the assets for $2 million, cash,
plus the assumption of certain liabilities, subject to adjustments.
A copy of the Contract is available at
https://tinyurl.com/y4ogapje from PacerMonitor.com free of charge.

The Debtor has not amended its Plan and Disclosure Statement filed
March 2, 2020.

                About First Florida Living Options

First Florida Living Options LLC, formerly known as Surrey Place of
Ocala, conducts its business under the names Hawthorne Health and
Rehab of Ocala, Hawthorne Village of Ocala and Hawthorne Inn of
Ocala.  The company is based in Ocala, Fla.

First Florida Living Options filed a Chapter 11 petition (Bankr.
M.D. Fla. Case No. 19-02764) on July 22, 2019.  The petition was
signed by John M. Crock, vice president.  The Debtor estimated $1
million to $10 million in both assets and liabilities as of the
bankruptcy filing.

Judge Jerry A. Funk oversees the case.  

Johnson Pope Bokor Ruppel & Burns, LLP and Shawn Harrison
Associates, PLLC serve as the Debtor's bankruptcy counsel and
special counsel, respectively.

Michael Phillips has been appointed as patient care ombudsman.


FORD STEEL: Unsecured Creditors to Recover 100% in 10 Years
-----------------------------------------------------------
Ford Steel, LLC, filed with the U.S. Bankruptcy Court for the
Southern District of Texas, Houston Division, a Plan of
Reorganization and a Disclosure Statement on Dec. 31, 2020.

The Plan of Reorganization proposes the continuation of the
Debtor's businesses utilizing the profits to fund the plan over a 5
to 10 year period.  However, the Debtor reserves the right to
pre-pay any class on a pro-rata basis as funds are available over
the life of the Plan.

Class 5 is impaired and consists of the unsecured claims in the
amount of $2,412,114, excluding insider and disputed claims.  These
claims will be paid 100% of their claims in equal quarterly
installments over a 10 year period.  If any creditor is listed as
disputed om the Debtor's schedules and is later provided an allowed
claim, then that allowed claim shall be paid pro-rata beginning in
the first quarter after its claim is allowed. The final payment in
the tenth year of the plan will be adjusted accordingly to
accommodate the increase in payments under the plan.

Class 6 is impaired and consists of the insider unsecured claims of
Steve Bales in the total amount of $3,420,822.  Steve Bales is a
private investor and minority shareholder of the Debtor.  He
initially factored receivables for the Debtor and those that went
unpaid were converted to a note.  These claims will be paid in
equal monthly installments of $57,014 over a five year period.
However, payment on these claims shall not begin until the
fifteenth day of the first full month of the first full quarter
following completion of all payment to Class 5, supra.  It is
anticipated that these claims will be paid in months 120-180 of the
Plan.

Class 7 is impaired and consists of the equity security holders of
the Debtor, Herbert Jeffries and Steve Bales.  During the term of
the plan payments under the confirmed plan, Herbert Jeffries will
operate the Debtor and insure that all payments under the plan are
paid.  Steve Bales has agreed to subordinate payment of his Class 6
claim until all other creditors under the Plan have been paid in
full.  

As the Debtor is paying 100% to the unsecured creditors, they will
retain their respective interests in the Reorganized Debtor.
Therefore, on the effective date, Herbert Jeffries will receive 86%
and Steve Bales will receive 14% of the Reorganized Debtor.

A full-text copy of the Disclosure Statement dated Dec. 31, 2020,
is available at https://bit.ly/353QSCN from PacerMonitor at no
charge.

Attorneys for the Debtor:

     Julie Mitchell Koenig, Esq.
     Cooper & Scully, PC.
     815 Walker, Suite 1040
     Houston, TX 77002
     Tel: 713-236-6800
     Fax: 713-236-6880
     Email: julie.koenig@cooperscully.com

                      About Ford Steel

Ford Steel, LLC, is in the business of steel product manufacturing
from purchased steel.  It fabricates for a wide variety of
industries including the petrochemical industry, waste water
treatment, transmission communication and broadcast towers, mining,
and oil and gas industries.  Visit http://www.fordsteelllc.com/for
more information.

Ford Steel filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Texas Case No. 20-34405) on Sept. 1,
2020.  Herbert C. Jeffries, managing member, signed the petition.
The Debtor was estimated to have $1 million to $10 million in both
assets and liabilities at the time of the filing.  Judge Eduardo V.
Rodriguez oversees the case.  Cooper & Scully, PC, serves as the
Debtor's legal counsel.  Muskat Mahony & Devine, LLP, and Currin
Wuest Mielke Paul & Knapp, PLLC, as special counsel.


FOUR NEW MILLENIUM: Hires Cox Law as Special Litigation Counsel
---------------------------------------------------------------
Four New Millennium Group, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire The Cox
Law Firm, PLLC as special litigation counsel.

The hourly rates charged by Cox Law are:

     Edward S. Cox                   $400
     Other Firm Attorneys        $200 to 350
     Paralegals/Legal Assistants     $100

Edward Cox, Esq., a partner at Cox Law, disclosed in court filings
that he and his firm are "disinterested persons" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Edward S. Cox, Esq.
     The Cox Law Firm PLLC
     1300 Norwood Dr Ste 100
     Bedford, TX 76022
     Phone: +1 817-860-9200

                About Four New Millennium Group, Inc.

Four New Millennium Group, Inc. -- https://www.sneakypetestx.com --
owns and operates a fastfood restaurant.

On Nov. 30, 2020, Four New Millennium Group filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Tex. Case No. 20-43620).  Four New Millennium President Nick
Mehmeti signed the petition.  As of Dec. 31, 2020, the Debtor
disclosed $430,242 in assets and $3,975,857 in liabilities.

Judge Edward L. Morris oversees the case.  Forshey & Prostok, LLP
is the Debtor's legal counsel.


FOUR NEW MILLENIUM: Seeks to Hire Forshey & Prostok as Counsel
--------------------------------------------------------------
Four New Millennium Group, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire Forshey
& Prostok, LLP as its legal counsel.

The firm's services will include:

     (a) advising the Debtor of its rights, powers and duties in
the operation and management of its business and assets;

     (b) assisting the Debtor in the negotiation and documentation
of agreements, debt restructurings and related transactions;

     (c) reviewing the nature and validity of liens asserted
against the property of the Debtor and advising the Debtor
concerning the enforceability of such liens;

     (d) advising the Debtor concerning the actions that it might
take to collect and to recover property for the benefit of its
estate;

     (e) preparing legal documents and reviewing all financial
reports to be filed in the Debtor's Chapter 11 case;

     (f) advising the Debtor in connection with the formulation,
negotiation and promulgation of a plan of reorganization; and

     (g) performing all other legal services in connection with the
Debtor's case.

Forshey & Prostok will be paid at these hourly rates:

     J. Robert Forshey                   $625
     Lynda Lankford                      $485
     Dylan T.F. Ross                     $275
     Other Firm Attorneys              $275 to $625
     Paralegals/Legal Assistants      $175 to $255

Forshey & Prostok will also be reimbursed for work-related expenses
incurred.

Jeff Prostok, Esq., a partner at Forshey & Prostok, disclosed in
court filings that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

Forshey & Prostok can be reached at:

     Lynda L. Lankford, Esq.
     Jeff P. Prostok, Esq.
     Forshey & Prostok, LLP
     777 Main St., Suite 1550
     Ft. Worth, TX 76102
     Telephone: (817) 877-8855
     Facsimile: (817) 877-4151
     Email: bforshey@forsheyprostok.com
            llankford@forsheyprostok.com

                About Four New Millennium Group, Inc.

Four New Millennium Group, Inc. -- https://www.sneakypetestx.com --
owns and operates a fastfood restaurant.

On Nov. 30, 2020, Four New Millennium Group filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Tex. Case No. 20-43620).  Four New Millennium President Nick
Mehmeti signed the petition.  As of Dec. 31, 2020, the Debtor
disclosed $430,242 in assets and $3,975,857 in liabilities.

Judge Edward L. Morris oversees the case.  Forshey & Prostok, LLP
is the Debtor's legal counsel.


FRANCESCA'S HOLDINGS: Closing 5 Locations in Illinois
-----------------------------------------------------
Yasmeen Sheikah of Patch (Illinois) reports that Francesca's
Holdings Corp. is closing five locations throughout Illinois,
including its location in Orland Park Crossing.

Other locations across Illinois closing include:

  * Louis Joliet Mall in Joliet
  * The Arboretum of South Barrington in South Barrington
  * Fashion Outlets of Chicago in Rosemont
  * Chicago Premium Outlets in Aurora

Francesca's, located at 14215 S. La Grange Road, focuses on women's
clothing, dresses, tops, jewelry, shoes and accessories.

Francesca's Holdings Corp. is closing hundreds of stores.
Francesca's has commenced Chapter 11 proceedings and intends to use
these proceedings to implement a sale process focused on the
Company's core retail locations and digital expansion.

Francesca's previously announced plans to close 140 boutiques and
plans to attempt to renegotiate a number of leases during this
process, which may include closing additional boutiques.  As of
Dec. 3, 2020, 558 boutiques remained open for business across the
country, according to Francesca's.

"Implementing this process allows Francesca's to address our lease
obligations and seek a new investor that can see Francesca's into
the future.  The financing provided by Tiger will enable
Francesca's to pursue a sale process that will allow us continue to
focus on our omni-channel strategies, optimize our boutique fleet,
broaden our customer reach with brand extensions and drive
sustainable, profitable growth," said Andrew Clarke, Chief
Executive Officer of Francesca's in a news release.

The company plans to start its structured auction targeted to
commence no later than Jan. 15.

Although there is no official closing date for the Orland Park
location, the company said all sales are intended to be concluded
by Jan. 20, 2020.

                    About Francesca's Holdings

Francesca's Holdings Corporation is a specialty retailer that
operates a nationwide-chain of boutiques providing a diverse
assortment of apparel, jewelry, accessories and gifts.  As of Dec.
1, 2020, the Debtor operates 558 boutiques in 45 states and the
District of Columbia, and also serves customers through
www.francescas.com, the Debtor's e-commerce website, and its
recently launched mobile app.  

Francesca's Holdings and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case No.
20-13076) on Dec. 3, 2020.  Francesca's Holdings had total assets
of $264.7 million and total liabilities of $290.5 million as of
Nov. 1, 2020.  

Judge Brendan Linehan Shannon oversees the cases.  

The Debtors tapped O'Melveny & Myers LLP and Richards, Layton &
Finger P.A. as legal counsel, FTI Capital Advisors LLC as financial
advisor and investment banker, and A&G Realty Partners as real
estate advisor.  Bankruptcy Management Solutions Inc. is the
notice, claims and balloting agent.


FREDDIE MAC: Removes Interim Tag from President Hutchins' Title
---------------------------------------------------------------
Michael T. Hutchins was appointed president of Freddie Mac
(formally the Federal Home Loan Mortgage Corporation), reporting to
the CEO, effective immediately.  There will be no change to Mr.
Hutchins' compensation in connection with this appointment.

Mr. Hutchins, 65, has served as Freddie Mac's interim president
since Nov. 16, 2020.  He previously served as Freddie Mac's
executive vice president –- investments and capital markets from
January 2015 to November 2020 and as senior vice president –-
investments and capital markets from July 2013 to January 2015.
Prior to joining Freddie Mac, Mr. Hutchins was co-founder and chief
executive officer of PrinceRidge, a financial services firm, from
2007 to 2013.  Prior to founding PrinceRidge, Mr. Hutchins was with
UBS from 1996 to 2007, holding a variety of senior management
positions, including the Global Head of the Fixed Income Rates &
Currencies Group.  Prior to UBS, Mr. Hutchins worked at Salomon
Brothers from 1986 to 1996, where he held a number of management
positions, including Co-Head of Fixed Income Capital Markets.

                          About Freddie Mac

Federal National Mortgage Association (Freddie Mac) is a GSE
chartered by Congress in 1970.  The Company's public mission is to
provide liquidity, stability, and affordability to the U.S. housing
market.  Freddie Mac does this primarily by purchasing residential
mortgage loans originated by lenders.  In most instances, it
packages these loans into guaranteed mortgage-related securities,
which are sold in the global capital markets and transfer
interest-rate and liquidity risks to third-party investors.  In
addition, the Company transfers mortgage credit risk exposure to
third-party investors through its credit risk transfer programs,
which include securities- and insurance-based offerings.  The
Company also invests in mortgage loans and mortgage-related
securities.  The Company does not originate loans or lend money
directly to mortgage borrowers.  

Freddie Mac conducts its business subject to the direction of
Federal Housing Finance Agency (FHFA) as its conservator.  The
Conservator has provided authority to the Board of Directors to
oversee management's conduct of the Company's business operations
so it can operate in the ordinary course.  The directors serve on
behalf of, exercise authority as provided by, and owe their
fiduciary duties of care and loyalty to the Conservator.  The
Conservator retains the authority to withdraw or revise the
authority it has provided at any time.  The Conservator also
retains certain significant authorities for itself, and has not
provided them to the Board.  The Conservator continues to provide
strategic direction for the company and directs the efforts of the
Board and management to implement its strategy.  Many management
decisions are subject to review and/or approval by FHFA and
management frequently receives direction from FHFA on various
matters involving day-to-day operations.

As of Sept. 30, 2020, Freddie Mac had $2.45 trillion in total
assets, $2.44 trillion in total liabilities, and $13.89 billion in
total equity.


FREEDOM PLUMBERS: Court Approves Disclosure Statement
-----------------------------------------------------
Judge Brian F. Kenney on Dec. 28, 2020, approved Freedom Plumbers
Corporation's Amended Disclosure Statement and set a hearing to
consider confirmation of the Debtor's Chapter 11 Plan on for Feb.
23, 2021, at 1:30 p.m.

The parties are to appear at the hearing to be held through
ZoomGov.  Instructions will be provided on the website for the
Alexandria Division of the Bankruptcy Court for the Eastern
District of Virginia:
https://www.vaeb.uscourts.gov/wordpress/?page_id=8

Objections to confirmation of the Plan must be filed by Feb. 16,
2021.  Any ballots must be returned to the Debtor's counsel by Feb.
16, 2021 at 5:00 p.m.

The Debtor must file a summary of ballots by Feb. 22, 2021 at 5:00
p.m.  The deadline for distributing the Chapter 11 Plan is Tuesday,
Jan. 19, 2021.

                 About Freedom Plumbers Corporation

Freedom Plumbers Corporation sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Va. Case No. 20-10534) on Feb. 20,
2020, estimating under $1 million on both assets and liabilities.
Ann E. Schmitt, Esq. at Culbert & Schmitt, PLLC, is the Debtor's
counsel.


FROGNAL HOLDINGS: Feb. 18 Evidentiary Hearing on Plan Set
---------------------------------------------------------
Judge Timothy W. Dore ordered Dec. 23, 2020, that he will hold an
evidentiary hearing on the confirmation of the Debtor's amended
chapter 11 plan at 9:30 a.m. on Feb. 18, 2021, in the United States
Bankruptcy Court, 700 Stewart Street, Courtroom 8106, Seattle,
Washington.  

The parties are required to file a hearing brief no longer than 10
pages by Feb. 11, 2021.

Following a hearing on Dec. 11, 2020, the Court said that he will
hold an evidentiary hearing on the Debtor's Plan.  

Shaughnessy Capital LLC had filed an objection to the Plan.

Frognal Holdings submitted a Second Amended Plan of Reorganization.
Under the Plan, all allowed claims will be paid in full from the
proceeds of either the refinance of existing secured debt or a sale
of the Debtor's property.  Class 5 general unsecured claims will be
paid in full in a single payment from either replacement financing
proceeds or net sale proceeds.  Interest will accrue on each Class
5 claim following the Effective Date at the Federal Judgment Rate
until paid in full.

A full-text copy of the Second Amended Plan of Reorganization dated
Dec. 9, 2020, is available at https://bit.ly/349IzF5 from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     BUSH KORNFELD LLP
     LAW OFFICES
     601 Union St., Suite 5000
     Seattle, Washington 98101-2373
     Telephone (206) 292-2110
     Facsimile (206) 292-2104

                     About Frognal Holdings

Frognal Holdings, LLC, is a Single Asset Real Estate (as defined in
11 U.S.C. Section 101(51B)), whose principal assets are located at
13500 60th Avenue, West Edmonds, WA 98026.  The property is a
proposed 112-lot residential subdivision having an appraised value
of $30.8 million.

Frognal Holdings filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wash. Case No.
20-11966) on July 23, 2020.  At the time of filing, the Debtor
disclosed $30,921,624 in assets and $11,302,231 in liabilities.
Christine M. Tobin-Presser, Esq., at Bush Kornfeld LLP, is the
Debtor's legal counsel.


G.A.F. SEELIG: Jan. 7 Hearing on Wind-Down Plan Outline
-------------------------------------------------------
On Jan. 7, 2021 at 2:30 p.m., a hearing will be held before the
Honorable Elizabeth S. Stong, United States Bankruptcy Judge,
Eastern District of New  York, in Brooklyn, New York, on the motion
of G.A.F. Seelig, Inc., for an order approving its Disclosure
Statement and scheduling a hearing on confirmation of its Plan of
Liquidation.

According to the Disclosure Statement, G.A.F. Seelig, Inc., has
proposed a Plan of Liquidation.  In other words, the Debtor seeks
to accomplish payments under the Plan from the liquidation of its
assets, which includes the proceeds obtained from the public and
online auction sale of its assets after the commencement of its
Chapter 11 case, as well as collection of the Debtor's accounts
receivable.

In January 2018, the Debtor sought approval to sell its assets to
The Chefs' Warehouse, Inc., an affiliate of Dairyland USA
Corporation.  But the buyer withdrew its offer the following month.
Unable to find another prospective buyer, the Debtor's faltering
financial condition necessitated an orderly liquidation of its
assets.

The Debtor ceased operating its business concomitant with the
public and online auction and since has been winding down its
financial affairs.  The Debtor currently has $3 million in cash,
consisting of the proceeds from the public and online auction of
the Debtor's assets, funds collected through settlements with
various counterparties to supply contracts and collected accounts
receivable.  All assets of the Debtor have been liquidated and
converted into cash.

The Disclosure Statement does not indicate any outstanding secured
claims.

Under the Plan, All Allowed General Unsecured Claims in Class 1
will receive a pro rata distribution, from the General Unsecured
Claims Pool, on the later of (i) the Effective Date and (ii) the
date upon which all Class 1 Claims become allowed or disallowed.

The holders of Equity Interests in Debtor are Rodney Seelig,
holding 90% of the shares of common stock and Wendy Seelig, holding
10% of the shares of common stock of the Debtor.  Class 2 Equity
Interests will receive no distribution on account of their equity
interests and, as such, are deemed to reject the Plan and are not
entitled to vote.

A full-text copy of the Disclosure Statement dated Dec. 9, 2020, is
available at https://bit.ly/3gIXSd1 from PacerMonitor.com at no
charge.

A full-text copy of the Notice dated Dec. 9, 2020, is available at
https://bit.ly/343GZ7G from PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Michael L. Moskowitz
     Adrienne Woods
     WELTMAN & MOSKOWITZ, LLP
     270 Madison Avenue, Suite 1400
     New York, New York 10016-0601
     Tel: (212) 684-7800
     E-mail: mlm@weltmosk.com
             aw@weltmosk.com

                      About G.A.F. Seelig

Headquartered in Woodside, New York, G.A.F. Seelig, Inc., is a
family owned company that distributes dairy products (skims,
lo-fats, whole milk), creams, yogurts, juices, water, imported and
domestic cheeses, purees, raviolis and pastas, oils and vinegars,
chocolate and an ever expanding array of food service items.

G.A.F. Seelig, Inc., filed Chapter 11 petitions (Bankr. E.D.N.Y.
Case Nos. 17-46968) on Dec. 30, 2017.  In the petition signed by
Rodney P. Seelig, president, the Debtor estimated assets of $1
million to $10 million and liabilities of the same range.

The Debtors tapped Michael L Moskowitz, Esq., at Weltman &
Moskwitz, LLP, as bankruptcy counsel; and MYC & Associates, Inc.,
as auctioneer.


GALLANT CAPITAL: Court Confirms Liquidating Plan
------------------------------------------------
Judge Elizabeth S. Stong has entered an order confirming the
Chapter 11 Plan proposed by Esther Du Val, solely in her capacity
as trustee of The Gallant Capital Markets Ltd.

The Plan provides a mechanism for the reconciliation and payment of
claims due and owing by the Gallant Estate, and therefore the terms
of the Plan are a reasonable exercise of the Trustee's business
judgment and are in the best interest of the Gallant Estate and its
creditors.

Ronald Friedman, Esq., is appointed as the Liquidating Trustee.

The Trustee is authorized to pay, via wire transfer, to the
Liquidating Trustee the amount of $250,000 to be transferred to the
Liquidating Trust upon the Effective Date of the Plan to be
administered by the Liquidating Trustee in accordance with the
terms of the Liquidating Trust Agreement.

Claim No. 69 filed by Thomas Kelkel will be treated as, and deemed
an allowed Class 2 Claim, notwithstanding any other claims
previously filed by the claimant

Claims falling under Class 2 and Class 3 are impaired under the
Plan, and based upon the solicitation of votes, as evidenced by the
Certification of Ballots, all both impaired classes of claims voted
to accept the Plan.

A copy of the Plan Confirmation Order entered Dec. 9, 2020 is
available at https://bit.ly/2MthiYd

                 About Gallant Capital Markets

Avenica, Inc., is a service company that provides staffing and
day-to-day operations for Gallant Capital Markets, a foreign
exchange broker incorporated in the British Virgin Islands.   

Avenica and Gallant sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case Nos. 17-41813 and 17-41814)
on April 14, 2017.  The petitions were signed by Salvatore
Bucellato, CEO.  

At the time of the filing, Avenica estimated assets and liabilities
of less than $50,000, and Gallant estimated its assets and
liabilities at $1 million to $10 million.  

Judge Elizabeth S. Stong oversees the cases.  

The Debtors hired Shipkevich PLLC as their bankruptcy counsel.

Esther DuVal, CPA, was appointed as Chapter 11 trustee for the
Debtors.  The Trustee tapped LAMONICA HERBST & MANISCALCO, LLP as
counsel; and PORZIO, BROMBERG & NEWMAN, P.C., as special counsel.


GALLANT CAPITAL: Trustee Says No Funds for Unsec. Creditors So Far
------------------------------------------------------------------
Esther DuVal, as Chapter 11 Trustee in the jointly administered
Chapter 11 bankruptcy cases of Avenica, Inc. and Gallant Capital
Markets, Ltd., filed a Combined Disclosure Statement and Plan for
the liquidation of Gallant Capital's remaining assets and
distribution of the proceeds to holders of allowed claims.

Upon being appointed, the Trustee began engaging in the liquidation
of the Debtors' assets.  The Trustee received an initial transfer
of funds from Gallant in the amount of $602,971.  Through the
Trustee's investigation into Gallant's assets, the Trustee was able
to recover $100,000 of Gallant's funds from CFH, $26,478 from
Majestic Capital Group, and $2,500 from SaxoBank.  During the
course of the Trustee's administration of the Estate, the Trustee
made necessary and reasonable disbursements in the amount of
$930,403.  As such, as of the filing of the Plan, the Trustee is
holding $1,348,808 in proceeds from the liquidation of Gallant's
assets.

Under the Plan, Class 3 General Unsecured Claims are impaired.
Holders of allowed claims in Class 3 will receive payment from the
proceeds of the Gallant's Estate subject to the Liquidating Trust
Agreement on a pro rata basis until Class 3 Claims are paid in
full.  Class 3 Claims will not be paid anything, unless and until,
Class 2 Claims have been satisfied in full.  At present, the
Trustee is not holding sufficient proceeds for Class 3 Claim
Holders to receive any recovery under the Plan.  

The Disclosure Statement says the estimated amount and the
estimated percentage recovery for holders of Claims in Class 3 are
presently "unknown".

Class 4 interests will not receive any distribution under the
Plan.

A full-text copy of the Combined Disclosure Statement and Plan for
the liquidation dated Dec. 9, 2020, is available at
https://bit.ly/37dkvmP from PacerMonitor.com at no charge.

Counsel to the Chapter 11 Trustee:

     Gary F. Herbst, Esq.
     Jacqulyn Somers Loftin, Esq.
     LAMONICA HERBST & MANISCALCO, LLP
     3305 Jerusalem Avenue, Suite 201
     Wantagh, New York 11793
     Tel: (516) 826-6500
     E-mail: gh@lhmlawfirm.com
             jsl@lhmlawfirm.com

Special Counsel to the Chapter 11 Trustee:

     John S. Mairo, Esq.
     Robert M. Schechter, Esq.
     David E. Sklar, Esq.
     PORZIO, BROMBERG & NEWMAN, P.C.
     156 West 56th Street, Suite 803
     New York, New York 10019-3800
     Tel: (212) 265-6888
     E-mail: jsmairo@pbnlaw.com
             mschechter@pbnlaw.com
             desklar@pbnlaw.com

                 About Gallant Capital Markets

Avenica, Inc., is a service company that provides staffing and
day-to-day operations for Gallant Capital Markets, a foreign
exchange broker incorporated in the British Virgin Islands.   

Avenica and Gallant sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case Nos. 17-41813 and 17-41814)
on April 14, 2017.  The petitions were signed by Salvatore
Bucellato, CEO.  

At the time of the filing, Avenica estimated assets and liabilities
of less than $50,000, and Gallant estimated its assets and
liabilities at $1 million to $10 million.

Judge Elizabeth S. Stong presides over the cases.  

The Debtors hired Shipkevich PLLC as their bankruptcy counsel.

Esther DuVal, CPA, was appointed as Chapter 11 trustee for the
Debtors.  The Trustee tapped LAMONICA HERBST & MANISCALCO, LLP as
counsel; and PORZIO, BROMBERG & NEWMAN, P.C., as special counsel.


GAUCHO GROUP: Holders OK Amendment to Preferred Stock Certificate
-----------------------------------------------------------------
Holders of a majority of the issued and outstanding shares of
Series B Convertible Preferred Stock of Gaucho Group Holdings, Inc.
approved an amendment to the Certificate of Designation of the
Series B Convertible Preferred Stock and on Dec. 29, 2020, the
Board of Directors of the Company unanimously approved the Fifth
Amendment which extended the period in which holders of the Series
B Shares may voluntarily elect to convert such shares into shares
of common stock of the Company to June 30, 2021.  In addition, the
Fifth Amendment extends the date upon which the Company shall
redeem all then-outstanding Series B Shares and all unpaid accrued
and accumulated dividends to June 30, 2021.  The Fifth Amendment
was filed with the Secretary of State of the State of Delaware on
Dec. 30, 2020.

On Dec. 30, 2020, stockholders holding a majority of the issued and
outstanding Series B Shares approved the Fifth Amendment by written
consent pursuant to the Company's bylaws and the Delaware General
Corporation Law.

On Dec. 29, 2020, the Board of Directors extended Scott Mathis'
employment agreement with the Company, dated Sept. 28, 2015 to
expire June 30, 2021.  All other terms of the Employment Agreement
remain the same.

                       About Gaucho Group

Headquartered in New York, NY, Gaucho Group Holdings, Inc. --
http://www.algodongroup.com-- was incorporated on April 5, 1999.  
Effective Oct. 1, 2018, the Company changed its name from Algodon
Wines & Luxury Development, Inc. to Algodon Group, Inc., and
effective March 11, 2019, the Company changed its name from Algodon
Group, Inc. to Gaucho Group Holdings, Inc.  Through its
wholly-owned subsidiaries, GGH invests in, develops and operates
real estate projects in Argentina. GGH operates a hotel, golf and
tennis resort, vineyard and producing winery in addition to
developing residential lots located near the resort.  In 2016, GGH
formed a new subsidiary and in 2018, established an e-commerce
platform for the manufacture and sale of high-end fashion and
accessories.  The activities in Argentina are conducted through its
operating entities: InvestProperty Group, LLC, Algodon Global
Properties, LLC, The Algodon - Recoleta S.R.L, Algodon Properties
II S.R.L., and Algodon Wine Estates S.R.L. Algodon distributes its
wines in Europe through its United Kingdom entity, Algodon Europe,
LTD.

Gaucho Group reported a net loss attributable to common
stockholders of $7.38 million for the year ended Dec. 31, 2019,
compared to a net loss attributable to common stockholders of $6.40
million for the year ended Dec. 31, 2018.  As of Sept. 30, 2020,
the Company had $6.88 million in total assets, $7.37 million in
total liabilities, $9.01 million in Series B convertible redeemable
preferred stock, and a total stockholders' deficiency of $9.50
million.

Marcum LLP, in New York, the Company's auditor since 2013, issued a
"going concern" qualification in its report dated March 30, 2020
citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


GENERAL CANNABIS: Sells $2.94 Million Convertible Notes
-------------------------------------------------------
General Cannabis Corp entered into a securities purchase agreement
with each of certain accredited investors, pursuant to which the
Company issued and sold senior convertible promissory notes with an
aggregate principal amount of $2,940,000 in exchange for payment to
the Company by certain Investors of an aggregate amount of
$1,940,000 in cash, as well as cancellation of outstanding
indebtedness in the aggregate amount of $1,000,000 represented by
certain of the prior promissory notes issued by the Company in
February 2020 to certain other Investors.

In connection with the issuance of the Notes, the holders of the
Notes received warrants to purchase shares of the Company's common
stock equal to 20% coverage of the aggregate principal amount at
$0.56 per share.  In the aggregate, this equals 1,050,011 shares of
the Company's common stock with a par value $0.001 per share.

The Notes will bear interest at an annual rate of 10% and will
mature on Dec. 23, 2023.  The Investors have the option at any time
to convert up to 50% of the outstanding unpaid principal and
accrued interest of the Notes into Common Stock at a variable price
of 80% of the market price but no less than $0.65 per share and no
more than $1.00 per share.  The Warrants are exercisable at an
exercise price of $0.56 per Warrant, subject to adjustment as
provided in the Warrants, at any time prior to the earlier of the
Maturity Date and an Acquisition (as defined in the Warrants).

                       Note Exchange Agreement

On Dec. 23, 2020, the Company and each of the Original Investors
entered into a Supplemental Note Exchange Agreement for 15% Holders
pursuant to which the Original Notes (i.e., $1,000,000 in aggregate
principal amount) were surrendered and canceled, in exchange for
Notes with an aggregate principal amount equal to $1,000,000.  As
an inducement for the Original Investors to enter into an Exchange
Agreement, the 2020 A Warrants previously issued to such Original
Investors at the time of their purchase of the Original Notes were
extended for up to one year with respect to the exercise of that
number of shares of Common Stock equal on a dollar-for-dollar basis
to the amount of principal under each of the Original Notes being
surrendered and cancelled in exchange for a Note.

    Waiver of Repurchase Obligation in Asset Purchase Agreement

Reference is made to that certain asset purchase agreement dated
Jan. 24, 2020 by and among the Company and Dalton Adventures, LLC
("Seller").  On Dec. 23, 2020, the Company and Seller agreed that
the post-closing covenant set forth in Section 5.10 of the Asset
Purchase Agreement regarding Seller's right to require the Company
to repurchase the option shares is waived.

             Termination of a Material Definitive Agreement

On Dec. 23, 2020, pursuant to the Exchange Agreement, the Original
Notes were surrendered and canceled in their entirety.

On Dec. 29, 2020, a portion of the proceeds of the Notes was used
by the Company to redeem most of the $1,258,500 remaining
outstanding promissory notes issued by the Company in February
2020.  The Remaining Original Notes redeemed had an aggregate
principal amount of $1,058,500 and accrued interest of $39,403.
The Remaining Original Notes of $200,000 that remain outstanding
have a maturity date of Jan. 31, 2022.

                      About General Cannabis Corp

Headquartered in Denver, Colorado, General Cannabis Corp --
http://www.generalcann.com-- provides services to the cannabis
industry. The company is a trusted partner to the cultivation,
production and retail sides of the cannabis business. It achieves
this through a combination of strong operating divisions, capital
investments and real estate.

General Cannabis reported a net loss of $12.46 million for the year
ended Dec. 31, 2019, compared to a net loss of $16.97 million for
the year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company
had $8.23 million in total assets, $9.15 million in total
liabilities, and a total stockholders' deficit of $922,855.

Marcum LLP, in Melville, NY, the Company's auditor since 2019,
issued a "going concern" qualification in its report dated May 14,
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.


GENESIS VASCULAR: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Genesis Vascular of Pooler, LLC
        1000 Towne Center Blvd.
        Building 400
        Pooler GA 31322

Business Description: Genesis Vascular of Pooler, LLC
                     (https://genesisghc.com), a division of
                      Genesis Global HealthCare, is focused on
                      delivering vascular care to patients with
                      Peripheral Vascular Disease (P.V.D.),
                      including limb salvage and wound management.

Chapter 11 Petition Date: January 4, 2020

Court: United States Bankruptcy Court
       Southern District of Georgia

Case No.: 21-40001

Judge: Hon. Edward J. Coleman III

Debtor's Counsel: Jon Levis, Esq.
                  MERRILL & STONE LLC
                  Post Office Box 129
                  Swainsboro, GA 30401
                  Tel: 478-237-7029
                  E-mail: levis@merrillstone.com

Total Assets: $197,217

Total Liabilities: $1,160,455

The petition was signed by Howard Gale, M.D., corporate
representative.

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

https://www.pacermonitor.com/view/B4H243I/Genesis_Vascular_of_Pooler_LLC__gasbke-21-40001__0001.0.pdf?mcid=tGE4TAMA


GIGA-TRONICS INC: Board Adopts 2 New Forms of Option Agreements
---------------------------------------------------------------
The board of the directors of Giga-tronics Incorporated, upon the
recommendation of its compensation committee, adopted two new forms
of agreements with respect to the granting of stock options to
executive officers and employees under the Giga-tronics
Incorporated Amended and Restated 2018 Equity Incentive Plan.

The new forms of option agreements provide that options vest in
their entirety after one year.  The form of executive officers'
option agreement further provides that options will vest in full if
the executive's employment is either terminated by the Company or
by the executive with good reason, as defined in the agreement, in
connection with a change of control.

The Company expects these forms of agreements will be used for
future grants under the 2018 Plan from time to time in addition to
its previously adopted forms of option agreements providing for a
four-year vesting schedule, though the Company may use different
forms from time to time as approved by the board of directors or
its compensation committee.

                       About Giga-tronics Inc.

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

Giga-Tronics Inc. reported a net loss attributable to common
shareholders of $2.03 million for the year ended March 28, 2020,
compared to a net loss attributable to common shareholders of $1.04
million for the year ended March 30, 2019.  As of Sept. 26, 2020,
the Company had $8.69 million in total assets, $4.65 million in
total liabilities, and $4.04 million in total shareholders' equity.


GLOBAL HEALTHCARE: Posts $466,677 Net Income in Third Quarter
-------------------------------------------------------------
Global Healthcare REIT, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing net income
attributable to the company of $466,677 on $6.32 million of total
revenue for the three months ended Sept. 30, 2020, compared to net
income attributable to the company of $184,082 on $1.99 million of
total revenue for the three months ended Sept. 30, 2019.

For the nine months ended Sept. 30, 2020, the Company reported net
income attributable to the company of $1.65 million on $15.30
million of total revenue compared to net income attributable to the
company of $180,123 on $4.88 million of total revenue for the nine
months ended Sept. 30, 2019.

As of Sept. 30, 2020, the Company had $46.06 million in total
assets, $44.13 million in total liabilities, and $1.93 million in
total equity.

For the nine months ended Sept. 30, 2020, the Company reported net
cash provided by operations of $2,907,272.  However, the Company
has incurred net losses in each of the previous five fiscal years
and, as of Sept. 30, 2020, had an accumulated deficit of
$10,333,388.  The Company said these circumstances raise
substantial doubt as to its ability to continue as a going concern.
The Company's ability to continue as a going concern is dependent
upon the Company's ability to generate sufficient revenues and cash
flows to operate profitably and meet contractual obligations or
raise additional capital through debt financing or through sales of
common stock.

                      Liquidity and Capital Resources

Throughout its history, the Company has experienced shortages in
working capital and has relied, from time to time, upon sales of
debt and equity securities to meet cash demands generated by its
acquisition activities.

The Company's liquidity is expected to increase from potential
equity and debt offerings and decrease as net offering proceeds are
expended in connection with its various property improvement
projects.  The Company's continuing short-term liquidity
requirements consisting primarily of operating expenses and debt
service requirements, excluding balloon payments at maturity, are
expected to be achieved from rental revenues received and existing
cash on hand.  The Company plans to renew secured obligations that
mature during 2020, as its projected cash flow from operations will
be insufficient to retire the debt.  The Company's restricted cash
approximated $439,000 as of Sept. 30, 2020 and is to be expended on
insurance, taxes, repairs, and capital expenditures associated with
Providence of Sparta Nursing Home.

Cash provided by operating activities was $2,907,272 for the nine
months ended Sept. 30, 2020 compared to cash provided by operating
activities of $755,111 for the nine months ended Sept. 30, 2019.
Cash flows from operations were beneficially impacted by increased
net income and smaller increases in accounts receivable during the
first nine months of 2020.

Cash used in investing activities was $1,330,827 for the nine-month
period ended Sept. 30, 2020 compared to cash used in investing
activities of $2,617,050 for the nine-month period ended Sept. 30,
2019.  This decrease was primarily due to the Company issuing a
note receivable in 2019 and reducing spending on property
renovations and refurbishments in 2020, partially offset by the
sale of investment in debt securities in 2019 and net cash paid in
the acquisition of Higher Call assets in 2020.  Additionally, the
Company acquired cash in the acquisition of Global Eastman
operations in July 2020.

Cash provided by financing activities was $2,186,483 for the nine
months ended Sept. 30, 2020 compared to cash provided by financing
activities of $1,353,915 for the nine months ended Sept. 30, 2019.
During the first nine months of 2020, the Company received proceeds
from the issuance of debt of $3,365,252 and made payments on debt
of $1,023,700.  During the first nine months of 2019, the Company
issued $1,800,187 of debt in cash and made cash payments on debt of
$414,887.

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

https://www.sec.gov/Archives/edgar/data/727346/000149315220024624/form10-q.htm

                       About Global Healthcare

Global Healthcare REIT, Inc., acquires, develops, leases, manages
and disposes of healthcare real estate, and provides financing to
healthcare providers. The Company's portfolio will be comprised of
investments in the following three healthcare segments: (i) senior
housing, (ii) post-acute/skilled nursing and (iii) bonds securing
senior housing communities.

Global Healthcare reported a net loss attributable to common
stockholders of $891,614 for the year ended Dec. 31, 2019, compared
to a net loss attributable to common stockholders of $2.02 million
for the year ended Dec. 31, 2018. As of June 30, 2020, the Company
had $43.05 million in total assets, $41.50 million in total
liabilities, and $1.55 million in total equity.

MaloneBailey, LLP, in Houston, Texas, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
July 10, 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.


GOGO INC: Elects New Board Chairman, Lead Director
--------------------------------------------------
Ronald LeMay has informed the Board of Gogo Inc. of his intention
to retire as Chairman and step down from the Board, effective Dec.
31, 2020.  Oakleigh Thorne has been elected to succeed Mr. LeMay as
Chairman and will continue to serve as Gogo's president and CEO.
Current director Hugh Jones has been elected to serve as Lead
Independent Director, also effective Dec. 31, 2020.  Following Mr.
LeMay's retirement, the Gogo Board will be comprised of eight
directors.

"On behalf of the Board, I want to thank Ron for his excellent
stewardship throughout his more than 14-year tenure," said Mr.
Thorne.  "Ron was instrumental in guiding the company during some
of the most challenging and pivotal times in Gogo's history;
culminating with the successful sale of our CA business to Intelsat
earlier this year.  I am honored to serve as Chairman as we execute
our strategy to capitalize on the opportunities in the business
aviation market and drive value for our customers, employees and
shareholders."

"As we embark on this new chapter for Gogo, we're pleased to
appoint Oak to the additional role of Chairman," said Mr. Jones.
"We believe his strategic vision, proven leadership capabilities
and ability to execute through market challenges make him the right
person to lead the Gogo Board going forward."

Mr. Jones has been a Gogo director since 2016.  He previously
served in a variety of leadership roles at Sabre, including
president of Sabre Airline Solutions from April 2011 to August
2017.  Prior to the Sabre Airline Solutions role, Mr. Jones served
as the president and CEO of Travelocity.  Mr. Jones has served on
the board of directors of the travel technology company Travelport
since May 2019.

                              About Gogo Inc.

Gogo Inc. -- http://www.gogoair.com-- is an inflight internet
company that provides broadband connectivity products and services
for aviation.  It designs and sources innovative network solutions
that connect aircraft to the Internet, and develop software and
platforms that enable customizable solutions for and by its
aviation partners.  Gogo's products and services are installed on
thousands of aircraft operated by the leading global commercial
airlines and thousands of private aircraft, including those of the
largest fractional ownership operators.  Gogo is headquartered in
Chicago, IL, with additional facilities in Broomfield, CO, and
locations across the globe.

Gogo Inc. reported a net loss of $146 million for the year ended
Dec. 31, 2019, compared to a net loss of $162.03 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$984.45 million in total assets, $1.63 billion in total
liabilities, and a total stockholders' deficit of $647.19 million.

                              *    *    *

As reported by the TCR on Sept. 4, 2020, Moody's Investors Service
changed Gogo Inc.'s outlook to positive from stable following the
company's announcement that it had agreed to sell its commercial
aviation (CA) business to Intelsat Jackson Holdings S.A.
Concurrently, Moody's affirmed Gogo's Caa1 corporate family
rating.

As reported by the TCR on March 20, 2020, S&P Global Ratings placed
all of its ratings on Gogo Inc., including its 'CCC+' issuer credit
rating, on CreditWatch with negative implications.  S&P placed its
ratings on Gogo on CreditWatch with negative implications because
the company does not have sufficient liquidity cushion to absorb a
significant and prolonged cut to global air travel.


GOOD DEED 317: 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 Good Deed 317, LLC.
  
                        About Good Deed 317

Atlanta-based Good Deed 317, LLC, is a single asset real estate
debtor (as defined in 11 U.S.C. Section 101(51B)).

On Oct. 29, 2020, Good Deed 317 sought protection under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 20-71227).  Ozzie
Areu, manager, signed the petition.  At the time of the filing, the
Debtor estimated assets of between $10 million and $50 million and
liabilities of the same range.  Judge Paul Baisier oversees the
case.  Jones & Walden, LLC is the Debtor's legal counsel.


GUARDION HEALTH: Appoints Bret Scholtes as President, CEO
---------------------------------------------------------
Guardion Health Sciences, Inc. has appointed Bret Scholtes, a
veteran of the nutritional products industry for nearly a decade,
as its president and chief executive officer, and as a member of
the Board of Directors, commencing Jan. 6, 2021.

"We are delighted to welcome Bret to Guardion Health Sciences.  We
believe that his proven business acumen and extensive experience in
the nutritional products industry will serve to usher Guardion into
a new era of growth and success," commented Robert Weingarten,
Chairman of the Board of Guardion Health Sciences.  "Bret's
accomplishments as a leader of a NYSE-listed nutritional products
company include significant and sustained revenue and profit
growth, a successful acquisition and integration strategy, and
ultimately a significant liquidity event for its public
stockholders.  We believe that Bret's experience will provide the
tools and leadership skills that Guardion requires to develop and
execute both near-term and longer-term business strategies focused
on product and market development that will translate into revenue
growth and ultimately profitability.  We believe that these efforts
will ultimately drive stockholder value."

Mr. Weingarten continued, "We have structured Bret's compensation
package in a way that aligns his strategic focus with the primary
goal of our shareholders, which is to increase stockholder value.
The Board also thanks Dr. David Evans for his valuable stewardship
while serving as the Company's interim President and Chief
Executive Officer during these extraordinary times."

Mr. Scholtes has spent the last 9 years as CEO of Omega Protein
Corporation, a global nutritional products company which traded on
the New York Stock Exchange until it was successfully sold to a
strategic buyer in late 2017.  Omega operated branded and private
label ingredient businesses with more than 1,100 employees.  During
his time at Omega, annualized revenues increased by 55%, EBITDA
grew by more than 70%, and Omega's stock price increased by
approximately 260%.  In addition, Mr. Scholtes spearheaded the
acquisition of four companies, which added approximately $125
million to revenues through complementary product lines, introduced
more than 40 new products, and expanded successfully into several
new markets.  Prior to his time at Omega, Mr. Scholtes served as
Vice President, Origination at GE Energy Financial Services, where
he co-originated acquisitions with a combined enterprise value of
more than $4 billion.  He has also held several corporate
development and public accounting positions, including periods at
Price Waterhouse and Arthur Andersen & Co. Mr. Scholtes holds a
Master of Business Administration degree from New York University,
a Bachelor of Science degree in Accounting from the University of
Missouri, and is a certified public accountant.

Mr. Scholtes commented, "I was immediately attracted to Guardion
Health Sciences for its scientifically-proven nutritional products
and medical foods, combined with a product line of evidence-based
diagnostic technologies, which together provide an elegant
combination of products and technologies that mirror what we have
seen in other treatment areas covered by the pharmaceutical and
diagnostic spaces.  The current market environment presents
multiple challenges, from acceptance of the science behind medical
foods and nutritional supplements, to distribution issues that
emerged from the COVID-19 pandemic, to expanding our markets in
Asia and other territories.  However, I am confident that my
experience can help drive Guardion's successful implementation of
its business plans and objectives based on evidence-based
protocols, and I look forward to working with Guardion’s
management team and directors to drive current products into the
market and bring unique and compelling new products to the market
to support the health and well-being of its customers."

                      About Guardion Health Sciences

Headquartered in San Diego, California, Guardion --
http://www.guardionhealth.com-- is a specialty health sciences
company that develops clinically supported nutrition, medical foods
and medical devices, with a focus in the ocular health marketplace.
Located in San Diego, California, the Company combines targeted
nutrition with innovative, evidence-based diagnostic technology.

Guardion Health reported a net loss of $10.88 million for the year
ended Dec. 31, 2019, compared to a net loss of $7.77 million for
the year ended Dec. 31, 2018. As of Sept. 30, 2020, Guardion Health
had $12.16 million in total assets, $1.47 million in total
liabilities, and $10.69 million in total stockholders' equity.

Weinberg & Company, P.A., in Los Angeles, California, the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated March 30, 2020 citing that the Company has experienced
recurring losses and negative operating cash flows since inception.
These matters raise substantial doubt about the Company's ability
to continue as a going concern.


HARTSHORNE HOLDINGS: Proposes Private Sale of Assets to Pollard
---------------------------------------------------------------
Judge Alan C. Stout of the U.S. Bankruptcy Court for the Western
District of Kentucky will convene a hearing on Jan. 5, 2021 at
10:00 a.m. to consider the private sale proposed by Hartshorne
Holdings, LLC, and its affiliates to Pollard Management Group of
Kentucky, LLC, of the following:

     (a) three tracts of real properties identified in the McLean
County, Kentucky records at (i) D 204, pages 516-519, (ii) D 204,
pages 520-523, and (iii) D 204, pages 632-640 but excluding "Tract
2" as described at pages 635-636;

     (b) permit number 875-8002 ("Poplar Grove Permit");

     (c) the Debtors' (i) mine bathhouse; (ii) mine warehouse;
(iii) mine shop; (iv) plant shop; (v) mine floating pumps station;
(vi) plant site floating pump station; and (vii) truck scales
("Buildings"); and

     (d) the furniture and fixtures related to the Buildings
("Furniture and Fixtures).

The parties are to contact the Court at 1-888-684-8852 with the
Access Code 2390218#.  

In return, the Purchaser assuming all obligations and
responsibilities associated with the Poplar Grove Permit.

The Debtors' surety bonding company, Argonaut Insurance Co. issued
certain surety bonds on behalf of the Debtors in connection with
their business.  The Bonds include reclamation surety bond numbers
SUR0039608, SUR0039609, SUR0039610, and SUR0036919 ("Poplar Grove
Bonds") issued in connection with the Poplar Grove Permit.  Subject
to their respective terms, and the penal limits thereof, the Poplar
Grove Bonds assure the Debtors' payment and performance of their
reclamation obligations under the Poplar Grove Permit, which is the
subject of the Permit Assumption.

Argonaut issued the Bonds, including the Poplar Grove Bonds, based
on the execution by certain Debtors of a General Indemnity
Agreement dated Sept. 17, 2015, and the execution of a Parent
Company Guarantee dated Sept. 17, 2015 by non-debtor Paringa
Resources, Limited.  Pursuant to the Final DIP Order, Argonaut has
a perfected, first position security interest in cash collateral
held by Texas Capital Bank in bank account ending in numbers *5195
under the Debtors' and Argonaut's names and subject to a Collateral
Security Agreement between Hartshorne Mining, LLC and Argonaut.  As
of Oct. 31, 2020, the balance in the Collateral Account was
$365,102.  The funds in the Collateral Account secure the Debtors'
obligations to Argonaut under the Indemnity Agreement, including
the Poplar Grove Bonds, and the Indemnity Agreement.

In connection with the Permit Assumption, the Purchaser has agreed
to undertake the Debtors' reclamation obligations under the Poplar
Grove Permit in exchange for acquiring the Purchased Assets and the
payment of $925,000.  The Debtors have agreed that Argonaut will
use all the funds in the Collateral Account to fund, in part, the
$925,000 payment to the Purchaser to complete the reclamation
obligations covered by the Poplar Grove Bonds.  The Debtors have
requested that Argonaut use its other funds in an amount equal to
the difference between $925,000 and the balance in the Collateral
Account, to pay the balance of the Purchaser's $925,000 cost to
complete the reclamation obligations covered by the Poplar Grove
Bonds.

Additionally, the Debtors have requested that Argonaut maintain or
provide bonding to or for the Purchaser in the respective penal
amounts of the Poplar Grove Bonds related to the Poplar Grove
Permit (which is part of Purchased Assets) without any premium
costs while the Purchased Assets are being reclaimed.

Argonaut is willing to provide the requested Argo Consideration to
facilitate the Permit Assumption to the extent of its obligations
under the Poplar Grove Bonds provided that (a) Argonaut and the
Purchaser execute a reclamation agreement to document the terms of
the Argo Consideration, and (b) the Court approves the Private
Sale, the Permit Assumption, and Argonaut's use of, among other
funds, all funds in the Collateral Account to fund the Reclamation
Payments.  The Debtors will receive a copy of the executed
Reclamation Agreement as a closing condition before selling the
Purchased Assets to the Purchaser pursuant to Section 2.6(b)(ii) of
that certain Purchase and Sale Agreement between the Debtors and
the Purchaser.

The Sale Agreement also provides that the Purchaser will cause a
financial institution acceptable to the Debtors to issue a letter
of credit in the amount of $50,000 for the benefit of the Debtors
to indemnify the Debtors from any liabilities or obligations
incurred by the Purchaser from its operations under the Poplar
Grove Permit and Poplar Grove Bonds post-closing, which letter of
credit will remain in place until the Poplar Grove Permit is
transferred to the Purchaser, its Bonding Maintenance is in place
for such transferred permit, and the Poplar Grove Bonds are
released.  

The Private Sale reflects the best offer for the Purchased Assets,
and provides a mechanism to fund and complete the Debtors'
reclamation obligations under the Poplar Grove Permit.  The
Purchaser is an affiliate of a construction company that is located
about 20 miles from the Purchased Assets.

The Purchased Assets were formerly used in the Debtors' business
operations before their permanently closed the Poplar Grove Mine on
June 29, 2020.  They believe that the Permit Assumption is the best
available outcome for the estates due to the substantial liability
and obligations related to the Purchased Assets.  The Debtors do
not believe that the cost and expense of running a public auction
would materially increase the benefits they will receive from the
Private Sale.   

No other entity besides the Purchaser has made an offer for the
Purchased Assets, which may be attributable to the significant
reclamation obligations tied to the Real Property and Mining Permit
Property.  However, the Debtors have been in negotiations with the
Purchaser regarding the Private Sale since August 2020.  In the
exercise of their sound business judgment, the Debtors believe that
the Private Sale is the best offer the Debtors received for the
Purchased Assets.  

The salient terms of the APA are:

     a. Seller: The Debtors

     b. Purchaser: Pollard Management Group of Kentucky, LLC

     c. Purchased Assets: Real Property; Poplar Grove Permit; and
The following personal property, to the extent located on the Real
Property: Mine bathhouse, Mine warehouse, Mine shop, Plant shop,
Mine site floating pumps station, plant site floating pumps
station, truck scales, and Furniture and Fixtures related to the
structures

     d. Sale Terms: Except as set forth in Article 3 of the Sale
Agreement entitled "Representations and Warranties of Sellers," the
transactions effectuated pursuant to the Sale Agreement are on an
"as is, where is" basis, and the Debtors make no representations or
warranties with respect to the Purchased Assets.  

     e. Purchase Price: The Permit Assumption by the Purchaser for
the benefit of the Debtors; and the Argo Consideration from
Argonaut for the benefit of the Purchaser

     f. Closing: The Purchaser will assume the Permit Assumption on
the Effective Date

By the Motion, the Debtors respectfully ask entry of the Proposed
Order authorizing the Private Sale of the Purchased Assets, free
and clear of any liens, claims, encumbrances, and interests, and
granting related relief.

To implement the foregoing successfully, the Debtors ask that the
Court enters an order providing that notice of the relief requested
herein satisfies Bankruptcy Rule 6004(a) and that the Debtors have
established cause to exclude such relief from the 14-day stay
period under Bankruptcy Rule 6004(h).

A copy of the Agreement is available at https://bit.ly/2Msw0Pk from
PacerMonitor.com free of charge.

The Purchaser:

          POLLARD MANAGEMENT
          GGROUP OF KENTUCKY, LLC
          483 Lamb Road
          Madisonville, KY 42431
          Attn: Jason Pollard
          E-mail: jason@pollardandsons.com

The Purchaser is represented by:

          CORBIN, THOMAS AND LITTLE LAW
          33 E Broadway St.
          Madisonville, KY 42431
          Attn: William R. Thomas, Esq.
          E-mail: rudythomas@bellsouth.net  

                    About Hartshorne Holdings

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

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

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

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

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

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


HELIUS MEDICAL: Effects 1-for-35 Reverse Common Stock Split
-----------------------------------------------------------
Helius Medical Technologies, Inc. announced a 1-for-35 reverse
split of its Class A common stock, par value $0.001, effective at
5:00 pm Eastern time on Dec. 31, 2020.  Beginning on Jan. 4, 2021,
the Company's common stock will trade on The Nasdaq Capital Market
and the Toronto Stock Exchange on a split adjusted basis.

Upon effectiveness, the reverse stock split will cause a reduction
in the number of shares of common stock outstanding and issuable
upon the conversion of the Company's outstanding stock options and
warrants in proportion to the ratio of the reverse split, and will
cause a proportionate increase in the conversion and exercise
prices of such stock options and warrants.  Each outstanding 35
shares will be combined, converted and changed into 1 share of
Common Stock, to enable the Company to comply with the Nasdaq Stock
Market's continued listing requirements.  Any fraction of a share
of Common Stock that would be created as a result of the Reverse
Stock Split will be rounded down to the next whole share and the
stockholder will receive cash equal to the market value of the
fractional share, determined by multiplying such fraction by the
closing sales price of the Company's Common Stock as reported on
Nasdaq on the last trading day before the Reverse Stock Split
becomes effective (on a split-adjusted basis).

The number of authorized shares of the Company's common stock will
remain at 150 million, while the number of outstanding shares will
be reduced from approximately 51.9 million to approximately 1.5
million.

The Company's common stock will continue to trade on The Nasdaq
Capital Market under the symbol "HSDT" and on the Toronto Stock
Exchange under the symbol "HSM."  The new CUSIP number for the
common stock following the reverse split is 42328V 603.

                          About Helius Medical

Helius Medical Technologies -- http://www.heliusmedical.com-- is a
neurotech company focused on neurological wellness.  The Company's
purpose is to develop, license and acquire unique and non-invasive
platform technologies that amplify the brain's ability to heal
itself.  The Company's first product in development is the Portable
Neuromodulation Stimulator (PoNSTM).

Helius Medical reported a net loss of $9.78 million for the year
ended Dec. 31, 2019, compared to a net loss of $28.62 million for
the year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company
had $6.03 million in total assets, $2.83 million in total
liabilities, and $3.19 million in total stockholders' equity.

BDO USA, LLP, in Philadelphia, Pennsylvania, the Company's auditor
since 2017, issued a "going concern" qualification in its report
dated March 12, 2020 citing that the Company has incurred
substantial net losses since its inception, has an accumulated
deficit of $104.8 million as of Dec. 31, 2019 and the Company
expects to incur further net losses in the development of its
business.  These conditions raise substantial doubt about its
ability to continue as a going concern.


HRB PROPERTIES: Feb. 2 Hearing on Disclosure Statement
------------------------------------------------------
Judge Phyllis M. Jones will consider approval of the Amended
Disclosure Statement of HRB Properties, Inc., at a hearing on Feb.
2, 2021, at 10:00 a.m.  Jan. 28, 2021 is fixed as the last day for
filing and serving written objections to the Amended Disclosure
Statement.

As reported in the TCR, HRB Properties, Inc., filed a Chapter 11
Plan of Reorganization that provides that unsecured creditor
BancorpSouth Bank, which has a $27,105 claim, will be paid $505.31
every month for 60 months at 4.5% interest.  A full-text copy of
the Plan and Disclosure Statement dated Dec. 22, 2020, is available
at https://bit.ly/37WKQ93 from PacerMonitor.com at no charge.

                     About HRB Properties

HRB Properties, Inc. filed its voluntary petition under Chapter 11
of the Bankruptcy Court (Bankr. E.D. Ark. Case No. 20-12530) on
June 7, 2020, listing under $1 million in both assets and
liabilities.  Judge Phyllis M. Jones oversees the case.  Caddell
Reynolds is the Debtor's legal counsel.


HUMANIGEN INC: Signs Deal to Sell $100 Million Common Shares
------------------------------------------------------------
Humanigen, Inc. entered into a Controlled Equity Offering Sales
Agreement with Cantor Fitzgerald & Co., under which the Company may
issue and sell from time to time shares of the Company's common
stock, $0.001 par value per share, having an aggregate gross sales
price of up to $100,000,000 through Cantor Fitzgerald, as sales
agent.

Because there is no minimum offering amount required pursuant to
the Sales Agreement, the actual total public offering amount,
commissions and proceeds to the Company, if any, are not
determinable at this time.  The Company expects to use any net
proceeds from the offering to fund the Company's clinical
development, manufacturing and distribution of lenzilumab in
anticipation of its potential commercialization for use in patients
with COVID-19 pneumonia.


                  Update Regarding Phase 3 Clinical
                   Trial of Lenzilumab in COVID-19

Also on Dec. 31, 2020, the Company provided an update regarding the
status of its ongoing Phase 3 trial of lenzilumab in patients
hospitalized with COVID-19.  An interim analysis for safety was
conducted by the data safety monitoring board in late December,
when the study reached 75% of the expected enrollment (390
patients); based on feedback from FDA regulators regarding the
amount of patient data that would be required to support an
eventual biologics license application if warranted by the results
of the trial, the Company decided not to conduct an interim
analysis for efficacy. Based on its safety review, the DSMB did not
recommend any changes, and the trial continues to enroll patients
in centers in the United States and Brazil, with more than 450
patients enrolled as of Dec. 31, 2020.  The Company is continuing
to advance its efforts to submit an application to FDA for
emergency use authorization of lenzilumab as early as the first
quarter of 2021, with the exact timing for that submission
depending on the pace of patient enrollment and other factors
customary for clinical trials of this nature.

                           About Humanigen

Based in Brisbane, California, Humanigen, Inc. (OTCQB: HGEN),
formerly known as KaloBios Pharmaceuticals, Inc. --
http://www.humanigen.com-- is a clinical stage biopharmaceutical
company, developing its clinical stage immuno-oncology and
immunology portfolio of monoclonal antibodies.  The Company is
focusing its efforts on the development of its lead product
candidate, lenzilumab, its proprietary Humaneered anti-human GM-CSF
immunotherapy, through a clinical research agreement with Kite
Pharmaceuticals, Inc., a Gilead company to study the effect of
lenzilumab on the safety of Yescarta, axicabtagene ciloleucel
including cytokine release syndrome, which is sometimes also
referred to as cytokine storm, and neurotoxicity, with a secondary
endpoint of increased efficacy in a multicenter Phase Ib/II
clinical trial in adults with relapsed or refractory large B-cell
lymphoma.

Humanigen reported a net loss of $10.29 million for the 12 months
ended Dec. 31, 2019, compared to a net loss of $12 million for the
12 months ended Dec. 31, 2018.  As of Sept. 30, 2020, Humanigen had
$92.14 million in total assets, $14.87 million in total
liabilities, and $77.27 million in total stockholders' equity.

Horne LLP, in Ridgeland, Mississippi, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
March 16, 2020, citing that the Company has suffered recurring
losses from operations and its total liabilities exceed its total
assets.  This raises substantial doubt about the Company's ability
to continue as a going concern.


IDEANOMICS INC: MEG Unit to Buy 2,000 BYD EVs
---------------------------------------------
Ideanomics' Mobile Energy Global ("MEG") and its contracting entity
Qingdao Chengyang Medici have signed an agreement with Meihao
Chuxing, a joint venture between BYD and Didi, to purchase an
initial 2,000 units of model BYD D1.  The ride-hailing vehicles are
intended for deployment in multiple cities within China, with
deliveries expected to begin in H1 2021.

"The D1 is a very thoughtfully designed ride-hailing EV and is a
culmination of the latest design and technology to bring drivers
and their customers an enjoyable travel experience.  We are very
pleased to work with Meihao Chuxing and BYD to promote the sales of
the D1," said Alf Poor, Ideanomics CEO.  "Supported by a viable
government subsidy program, the proliferation of EVs in China is a
testament to the value that public and private partnerships can
bring to large scale global challenges.  We look forward to
developing these types of partnerships and the rollout of more
innovative vehicles like the D1 to our taxi and ride-hailing
customers."

Meihao Chuxing (Hangzhou) Automobile Technology Co., Ltd. was
established in 2019, though a 65/35 joint venture between BYD and
Didi with BYD having controlling interest.  Launched in November
2020, model BYD D1 was jointly developed by BYD and Didi as the
world's first custom-built, all electric car for ride-hailing.  The
vehicles feature L2 Assisted Driving system, are linked with a
fleet management system that helps large fleet operators track and
optimize operational status, real-time energy management, as well
as a myriad of other safety and comfort features.  BYD D1 is
equipped with its latest Blade Battery (LFP chemistry) with a range
of 418 km (260 miles) and can reach top speeds of 130 km/h (81
mph).  Didi Chuxing is deploying and promoting the ride-hailing
service in a number of Chinese cities.  Passengers can order the
customized ride-sharing service via the Didi app.

                          About Ideanomics

Ideanomics is a global company focused on the convergence of
financial services and industries experiencing technological
disruption.  Its Mobile Energy Global (MEG) division is a service
provider which facilitates the adoption of electric vehicles by
commercial fleet operators through offering vehicle procurement,
finance and leasing, and energy management solutions under its
innovative sales to financing to charging (S2F2C) business model.
Ideanomics Capital is focused on disruptive fintech solutions and
services across the financial services industry.  Together, MEG and
Ideanomics Capital provide its global customers and partners with
leading technologies and services designed to improve transparency,
efficiency, and accountability, and its shareholders with the
opportunity to participate in high-potential, growth industries.
The company is headquartered in New York, NY, with offices in
Beijing, Hangzhou, and Qingdao, and operations in the U.S., China,
Ukraine, and Malaysia.

Ideanomics reported a net loss of $96.83 million for the year ended
Dec. 31, 2019, compared to a net loss of $28.42 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$138.46 million in total assets, $49.33 million in total
liabilities, $1.26 million in convertible redeemable preferred
stock, $7.37 million in redeemable non-controlling interest, and
$80.50 million in total equity.

B F Borgers CPA PC, in Lakewood, Colorado, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated March 16, 2020, citing that the Company incurred recurring
losses from operations, has net current liabilities and an
accumulated deficit that raise substantial doubt about its ability
to continue as a going concern.


INTERSTATE COMMODITIES: Sets Sale/Scrapping Procedures for Railcars
-------------------------------------------------------------------
Interstate Commodities, Inc., asks the U.S. Bankruptcy Court for
the Northern District of New York to authorize the procedures (i)
for the sale of its owned railcars, by private sale(s) free and
clear of all liens, claims, and encumbrances; and (ii) scrapping
certain old or dilapidated railcars.

The Debtor owns 192 Railcars that it needs to dispose of by private
sale or sell as scrap.  These cars are located throughout the
United States and Canada. Some of these cars may have incurred
storage or repair charges.  Consequently, the Debtor will need to
sell either privately or for scrap free and clear of any liens
claims, or encumbrances.  

Of the 192 Railcars, approximately 93 are outdated, past their
useful life, or in such a state of disrepair, that there would
either be no market to sell the Railcars for continued use, or the
cost to repair them would outweigh any value they may yield by a
private sale.  Therefore, rather than extend money, time and
resources to repair these Railcars, the Debtor proposes to sell
these Railcars for scrap in order to maximize value for the benefit
of the estate and creditors.

The Debtor filed a Plan of Liquidation on Dec. 24, 2020, that
provides for the continued selling or otherwise monetizing its
assets through the protections offered by the Bankruptcy Code.

Prior to the Petition Date, the Debtor routinely, and in the
ordinary course of business, sold or scrapped Railcars that could
no longer be used profitably in its business operation, eliminating
the costs associated with maintaining unneeded assets.  As the
Debtor continues to wind up its business and liquidate its assets,
it may continue to determine that certain assets or equipment, such
as the Railcars, are obsolete, expendable, or otherwise burdensome
on the estate.  The Debtor anticipates that the sale of such assets
will provide incremental liquidity to the Debtor for the benefit of
creditors and that the sale of certain old or dilapidated Railcars
for scrap will avoid further unnecessary storage, repair, and other
associated costs to the estate.

Further, the United States is currently seeing a surge scrap
prices; which have increased significantly.  With that in mind, the
Debtor, in its business judgment, finds it appropriate to scrap
more railcars than it might have previously in its ordinary course
of business.  

It proposes to sell or scrap the Railcars in its business judgment
in accordance with the procedures:

     (a) Sale of Railcars: The Debtor will file a notice of each
proposed private sale of Railcars with the Court and will serve
same upon Committee counsel and any party known to the Debtor that
may be asserting a lien.  The deadline for filing an Objection to a
proposed private sale will be 4:00 p.m. (ET) seven calendar days
after the date the Sale of Railcars Notice is filed and served.  If
an Objection is properly filed and served and the parties are
unable to reach a consensual resolution, the Debtor will calendar
the matter for a hearing at which the Objection can reasonably be
heard.  Unless otherwise ordered by the Court, a reply to an
Objection may be filed with the Court and served on or before 4:00
p.m. (ET) at least three calendar days before the date of the
applicable hearing.  If no Objections are timely filed and received
by the Objection Deadline, the Debtor may immediately sell the
Railcars listed in the Sale of Railcars Notice and take any actions
that are reasonable or necessary to close the sale and obtain the
proceeds.  No further notice or Court approval will be required to
consummate the proposed private sale.  Any known holder of a lien
on any Railcar(s) to be sold will receive the Sale of Railcars
Notice and will have an opportunity to object to any sale in which
they claim an interest.  If a holder of a lien receives a Sale of
Railcars Notice and does not object by the Objection Deadline, the
lienholder will be deemed to have consented to the proposed sale
and the Railcar(s) may be sold free and clear of the holder’s
interest pursuant to section 363(f) of the Bankruptcy Code, with
any such liens to be, at the Debtor's sole discretion, either (1)
satisfied from the proceeds of the sale or (2) transferred and
attached to the net sale proceeds.

     (b) Scrapping Railcars: The Debtor will be authorized to sell
certain Railcars for scrap if it determines in its business
judgment that scrapping is in the best interest of the Debtor’s
estate; provided that the Debtor will serve notice to the Committee
prior to any scrapping.  Such notice will be served via electronic
mail through counsel for the Committee at least 48 hours prior to
scrapping. If there is no comment or objection from the Committee
within 48 hours, the Debtor will be authorized to scrap the
Railcars without any further notice.

The Debtor proposes to sell the Railcars by private sale, or for
scrapping, free and clear of liens, not subject to liens.  It also
asks approval of any proposed sale so that parties-in-interest can
be heard in advance if they do have questions regarding the
proposed sales, scrapping, or the Debtor's marketing efforts.  

In accordance with Bankruptcy Rule 6004(f)(1), sales of property
outside of the ordinary course of business may be by private sale.
Based on the sporadic location of the Railcars, the Debtor's
experience with the marketing and sale of Railcars, and the comment
and approval of the Committee, the Debtor is prepared to pursue
private sales of the Railcars.   

The Debtor is also proposing to sell the Railcars "as is, where is"
without any representation or warranties of any kind.

                   About Interstate Commodities

Interstate Commodities Inc. engages in the merchandise of
commodities.  It offers whole corn, soybean meal, soybeans, soy
hulls, soyhull pellets, corn gluten meal, canola meal, sunflower
meal, beet pulp pellets, citrus pulp pellets, and wheat.

Interstate Commodities filed a voluntary petition for relief under
chapter 11 of the Bankruptcy Code (Bankr. N.D.N.Y. Case No.
20-11139 on Aug. 26, 2020.  The petition was signed by Michael G.
Piazza, chief operating officer.  At the time of filing, the Debtor
disclosed $12,558,336 in assets and $25,513,305 in liabilities.
Gerard R. Luckman, Esq., at FORCHELLI DEEGAN TERRANA LLP, is the
Debtor's counsel.


ION GEOPHYSICAL: Signs Employment Contract with CFO
---------------------------------------------------
As previously disclosed, on Jan. 3, 2020, ION Geophysical
Corporation appointed Michael Morrison, 49, its executive vice
president and chief financial officer (interim).  In September
2020, Mr. Morrison was appointed executive vice president and chief
financial officer. In connection with such appointment, on Dec. 22,
2020, the Company entered into an Employment Agreement with Mr.
Morrison, which provides for an initial term through Jan. 31, 2022,
which shall be automatically be extended by successive additional
one-year periods, unless employment is terminated by either party
on 60 days advance written notice.  As reflected in the Employment
Agreement, Mr. Morrison's initial annual base salary as executive
vice president and chief financial officer is $300,000.  Mr.
Morrison will be entitled to participate in the Company's annual
incentive plan with an initial target award level of 60%, subject
to annual review by the Company's board, and also participate in
the Company's then applicable long-term incentive plan.  The
Employment Agreement also contains customary non-competition,
non-solicitation and confidentiality covenants.  Furthermore, if
Mr. Morrison's employment is terminated by the Company without
Cause (as defined in the Employment Agreement) or by Mr. Morrison
for Good Reason (as defined in the Employment Agreement), Mr.
Morrison will be entitled to, among other things, a payment equal
to one times his base salary, continued health insurance coverage
for 12 months, and full vesting of outstanding restricted stock
awards, stock options and stock appreciation rights that would have
vested within one year of the termination date.

                               About ION

Headquartered in Houston, Texas, ION -- http://www.iongeo.com-- is
an innovative, asset light global technology company that delivers
powerful data-driven decision-making offerings to offshore energy,
ports and defense industries.  The Company is entering a fourth
industrial revolution where technology is fundamentally changing
how decisions are made.  Decision-making is shifting from what was
historically an art to a science.

ION incurred net losses of $47.21 million in 2019, $70.40 million
in 2018, and $29.38 million in 2017.  As of Sept. 30, 2020, the
Company had $217.86 million in total assets, $277.39 million in
total liabilities, and a total deficit of $59.52 million.

ION Geophysical received a written notice from the New York Stock
Exchange on March 30, 2020, that the Company is not in compliance
with the continued listing standards set forth in Section 802.01B
of the NYSE Listed Company Manual.  ION is considered below
criteria established by the NYSE for continued listing because its
average market capitalization has been less than $50 million over a
consecutive 30 trading-day period, and at the same time its last
reported stockholders' equity was below $50 million.  The Company's
market capitalization was above $50 million prior to the
precipitous stock market decline that was triggered by the COVID-19
pandemic.

                               *   *   *

As reported by the TCR on March 2, 2020, S&P Global Ratings
affirmed the 'CCC+' issuer credit rating on ION Geophysical. The
rating agency revised the outlook to negative from stable.  "Our
outlook revision to negative reflects the company's need to
refinance its second-lien notes due in December 2021 as capital
markets for oil and gas service companies remain challenging," S&P
said.


IRONCLAD ENCRYPTION: Unsecured Creditors to Recover 50% in 5 Years
------------------------------------------------------------------
Cyber defense company IronClad Encryption Corporation filed a
Combined Plan of Reorganization and Disclosure Statement.

The Plan will be funded by a cash payment of $250,000 payment made
by J.D. McGraw on the Effective Date.  In exchange for investing
$250,000, the Reorganized Debtor will issue to J.D. McGraw 1,000
shares of a new Class C Common Stock.  

The $250,000 will be used to make payments to creditors with
allowed administrative claims and to make payments to creditors
with allowed unsecured claims in Class 1 under the Plan.

Unsecured claims classified as convenience claims in Class 1 will
receive a cash payment on the Effective Date equal to 10 cents on
the dollar, and will receive no further or other consideration
under the Plan.

Each holder of a general unsecured claim in Class 2 will receive a
Class 2 Unsecured Plan Note on the Effective Date.  Each Class 2
Plan Note will be in the principal amount of 50% of the allowed
claim.  Each Class 2 Plan Note will provide that quarterly payments
will be made equal to 1/20th of the principal amount of each Class
2 Note, which the first quarterly payment being due on the first
day of the 13th month from and after the date of the note.  The
note may be prepaid in full, subject to a 50% to 90% discount.

Existing Class A and Class B common stock in Class 3 and preferred
stock in Class 4 will be cancelled, and holders of these interests
are deemed to reject the Plan.

On the Effective Date the, following individuals will be installed
as post-Effective Date members of the Debtor's Board: J.D.McGraw;
Mark  Watson; and Miguel Vanez.

On the Effective Date, the following individuals will be installed
as  the  officers of the Reorganized the Debtor: David Staffel,
President; and David Gullickson, as Vice-President and Chief
Financial Officer.

A full-text copy of the Combined Plan of Reorganization and
Disclosure Statement dated Dec. 28, 2020, is available at
https://bit.ly/3o4e6QG from PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Leonard H. Simon, Esq.
     William P. Haddock, Esq.
     PENDERGRAFT & SIMON, L.L.P.
     T2777 Allen Parkway, Suite 800
     Houston, Texas 77019
     Telephone: (713) 528-8555
     Mobile: (713) 253-2810
     Telecopy: (832) 202-2810
     E-mail: lsimon@pendergraftsimon.com

               About IronClad Encryption Corp

Based in Houston, Texas, IronClad Encryption Corporation (formerly
Butte Highlands Mining Corporation) is engaged in the business of
developing and licensing the use of cyber software technology that
encrypts data files and electronic communications.  On the Web:
https://www.ironcladencryption.com/

IronClad Encryption sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Case No. 20-34332) on Aug. 28,
2020.  The petition was signed by J.D. McGraw, president.  At the
time of the filing, the Debtor had estimated assets of between
$500,000 and $1 million and liabilities of between $1 million and
$10 million.

Judge Christopher M. Lopez oversees the case.

Pendergraft & Simon LLP is the Debtor's legal counsel.


ITHRIVE HEALTH: Seeks to Hire McNamee Hosea as Counsel
------------------------------------------------------
iThrive Health, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Maryland to hire McNamee, Hosea, Jernigan, Kim,
Greenan & Lynch, P.A. as its legal counsel.

The services that Mcnamee Hosea will provide are:

     a) prepare and file schedules, statement of affairs and other
documents required by the court;

     b) represent the Debtor at the initial debtor interview and
meeting of creditors;

     c) advise the Debtor in connection with the formulation,
negotiation and promulgation of a plan of reorganization and
related documents;

     d) assist the Debtor in the negotiation and documentation of
financing agreements, debt restructurings and related
transactions;

     e) review the validity of liens asserted against the property
of the Debtor and advise the Debtor concerning the enforceability
of such liens;

     f) prepare legal documents and review all financial reports to
be filed in the Debtor's Chapter 11 case; and

     g) perform all other legal services related to the case.

Mcnamee Hosea's hourly rates are:

     Senior Partner          $500
     Associates & Partners   $350 - $390
     Paralegal               $85 - $125

Janet Nesse, Esq., at Mcnamee Hosea, disclosed in court filings
that her firm disinterested as that term is defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Janet M. Nesse, Esq.
     McNamee, Hosea, Jernigan, Kim, Greenan & Lynch, P.A.
     6411 Ivy Lane, Suite 200
     Greenbelt, Maryland 20770
     Tel: (301) 441-2420
     Fax: (301) 982-9450
     Email: jnesse@mhlawyers.com

                     About iThrive Health LLC

Bethesda, Md.-based iThrive Health, LLC is a pharmacy that provides
prescription drugs, over-the-counter medications, individualized
nutrition, and healthy living products.  It conducts business under
the name Village Green Apothecary.  Visit
https://myvillagegreen.com for more information.

iThrive Health filed a voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Md. Case No. 20-21017) on Dec.
28, 2020.  Marc Isaacson, managing member, signed the petition.  At
the time of filing, the Debtor disclosed $1,015,452 in assets and
$6,499,080 in liabilities.

Judge Thomas J. Catliota oversees the case.  McNamee, Hosea,
Jernigan, Kim, Greenan & Lynch, P.A. is the Debtor's legal counsel.


J-H-J INC: To Present Plan for Confirmation Jan. 26
---------------------------------------------------
Judge John W. Kolwe has approved the Third Amended Disclosure
Statement explaining the reorganization plan for J-H-J, Inc., et
al.

The Court will hold a hearing to consider confirmation of the
Debtors' Second Amended Joint Plan of Reorganization on Jan. 26,
2021 at 10:00 a.m.

Objections to the Plan and supporting memoranda must be filed no
later than Jan. 19, 2021 at 5:00 p.m. CDT.

Ballots accepting or rejecting the Plan must be received by counsel
for the Debtors no later than Jan. 19, 2021.

The Debtors are required to submit a summary of ballots indicating
the number of ballots cast and percentage of ballots in favor of
the Plan, by class, and copies of ballots, no later than Jan. 22,
2021 at 2:00 p.m. CDT.

As reported in the TCR, according to the Third Amended Disclosure
Statement, the Debtor is proposing a reorganization plan that
provides that holders of allowed general unsecured claims in
Classes 4A through 4I will each receive cash totaling 50% of the
claim, payable in 16 consecutive quarterly installments.  A
full-text copy of the Third Amended Disclosure Statement dated Dec.
17, 2020, is available at https://bit.ly/3hqGnyp from PacerMonitor
at no charge.

Counsel for the Debtors:

     Barbara B. Parsons
     THE STEFFES FIRM, LLC
     13702 Coursey Blvd., Bldg. 3
     Baton Rouge, LA 70817
     Telephone: (225) 751-1751
     E-mail: bparsons@steffeslaw.com

                        About J-H-J Inc.

JHJ, a Louisiana corporation, was formed in 1984 for the purpose of
owning and operating retail grocery stores in the Baton Rouge
metropolitan area.  Currently, JHJ owns and operates two such
stores.  Beginning in 1998, the remaining Debtors were formed by
certain shareholders of JHJ for purposes of operating retail
grocery stores in various locations in southern Louisiana.
Collectively, the Debtors currently own and operate 12 grocery
stores under the names Piggly Wiggly or Shoppers Value.  All
general administrative duties for the Debtors are handled by JHJ.

J-H-J, Inc. is the lead debtor in the jointly administered cases
with eight debtor affiliates (Bankr. W.D. La. Lead Case No.
19-51367) filed on Nov. 15, 2019 in Lafayette, La.    

The Debtor affiliates are: (i) Lafayette Piggly Wiggly, LLC; (ii)
T.H.G. Enterprises, LLC; (iii) SVFoods Old Hammond, LLC; (iv)
SVFoods Jefferson, LLC; (v) T&S Markets, LLC; (vi) TSD Markets,
LLC; (vii) Baker Piggly Wiggly, LLC; and (viii) BR Pig, LLC.   

As of the petition date, J-H-J is estimated with both assets and
liabilities at $10 million to $50 million.  The petition was signed
by Garnett C. Jones, Jr., president.  Judge John W. Kolwe is
assigned the cases.  The Steffes Firm, LLC serves as counsel to the
Debtors.


JAGUAR HEALTH: Signs Second Deal for $6M Non-Dilutive Financing
---------------------------------------------------------------
Jaguar Health, Inc. has signed an agreement with a secured lender
for a non-dilutive royalty financing transaction, pursuant to which
Jaguar would sell to the Lender for an aggregate purchase price of
$6 million a royalty interest entitling the Lender to receive 2.0x
the Royalty Purchase Price of future royalties of Mytesi
(crofelemer) and lechlemer and certain up-front license fees and
milestone payments from licensees and/or distributors as well as
any interest, fees, and charges in accordance with the terms set
forth in the Agreement, and to pay interest on the Royalty
Repayment Amount at the rate of ten percent per annum until the
same is paid in full.

Jaguar intends to use the proceeds to support regulatory activities
associated with the Company's development pipeline, including
funding continued patient enrollment for the pivotal Phase 3 trial
of crofelemer (Mytesi) for prophylaxis of diarrhea in adult cancer
patients receiving targeted therapy ("cancer therapy-related
diarrhea" (CTD)), which the Company's wholly owned subsidiary, Napo
Pharmaceuticals, Inc. (Napo), initiated this past October.  This $6
million royalty financing transaction follows an earlier $6 million
royalty transaction consummated in October 2020 with an affiliate
of the Lender.

"We are very pleased to have secured this additional $6 million to
fund the pipeline opportunities for Mytesi, a transaction which
does not result in any dilution of our shareholders and requires no
royalty payments for at least 18 months and potentially as long as
24 months," Lisa Conte, Jaguar's president and CEO, commented.
"The timing of this transaction aligns well with the progress of
the recently initiated pivotal Phase 3 trial for CTD, for which
patient enrollment is progressing.  The strength in the growth in
sales of Mytesi for the current indication of HIV-related diarrhea
provides the basis for this important financial opportunity, and we
may consider entering into similar agreements in the future and of
course business development relationships as additional sources of
non-dilutive funding."

Mytesi is a non-opiate, plant-based, chloride ion channel
modulating antidiarrheal medicine that is FDA approved for the
symptomatic relief of noninfectious diarrhea in adult patients with
HIV/AIDS receiving antiretroviral therapy.  The only oral
plant-based prescription medicine approved under FDA Botanical
Guidance, Mytesi has a novel mechanism of action that works locally
in the gut by gently and effectively modulating and normalizing the
flow of water and electrolytes with minimal systemic absorption.
  
                         About Jaguar Health

Jaguar Health, Inc. -- http://www.jaguar.health-- is a commercial
stage pharmaceuticals company focused on developing novel,
sustainably derived gastrointestinal products on a global basis.
The Company's wholly owned subsidiary, Napo Pharmaceuticals, Inc.,
focuses on developing and commercializing proprietary human
gastrointestinal pharmaceuticals for the global marketplace from
plants used traditionally in rainforest areas.  Its Mytesi
(crofelemer) product is approved by the U.S. FDA for the
symptomatic relief of noninfectious diarrhea in adults with
HIV/AIDS on antiretroviral therapy.

Jaguar reported a net loss of $38.54 million for the year ended
Dec. 31, 2019, compared to a net loss of $32.15 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$36.23 million in total assets, $28.43 million in total
liabilities, and $7.81 million in total stockholders' equity.

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


JAGUAR HEALTH: Stockholders Approve Reverse Split of Common Stock
-----------------------------------------------------------------
Jaguar Health, Inc reported the voting results of its Dec. 9, 2020
Special Meeting of Stockholders, which, as previously announced,
was adjourned until Dec. 22, 2020.

At the reconvened Special Meeting, the Company's stockholders
approved the adoption of an amendment to the Company's Third
Amended and Restated Certificate of Incorporation to effect a
reverse stock split of the Company's issued and outstanding Common
Stock at a ratio not less than 1-for-2 and not greater than
1-for-20, with the exact ratio to be set within that range at the
discretion of the Company's board of directors and publicly
announced by the Company on or before Dec. 9, 2021 without further
approval or authorization of the Company's stockholders.

"Although we do not intend to effect a reverse split of the
Company's issued and outstanding voting common stock at this time,
we are grateful to our shareholders for voting to approve the
related proposal," Lisa Conte, Jaguar's president, and CEO said.
"Jaguar's Board and management are optimistic about the future, and
seeking the discretion to implement actions, if necessary to
maintain Jaguar's Nasdaq listing, is an important responsibility of
the Board."

As announced last week, Jaguar completed a road show with Swiss
Growth Forum, a sponsor of the European special purpose acquisition
company, "Post Pandemic Recovery Equity".  Napo EU, a subsidiary
the Company plans to establish in Europe focusing on development of
crofelemer for diarrhea related to 'long-hauler' post COVID-19
recovery patient syndrome, is the target of a potential merger with
the SPAC, which is targeting investment between 20 million and 50
million euros.  Napo EU will have an exclusive license to
crofelemer for Europe (excluding Russia), the Company's novel
proprietary drug, and obligations to develop crofelemer for the
indications of inflammatory diarrhea and HIV-related diarrhea.

Swiss Growth Forum hosted an investor webinar on December 23rd
regarding Napo EU and the SPAC.

"With the appearance of a mutated strain of COVID-19 that appears
to be more transmissible, the population of post COVID-19 recovery
patients suffering from gastrointestinal distress associated with
long-hauler syndrome may expand significantly," said Conte.  "In
light of this development, we plan to seek conditional marketing
authorization from the European Medicines Agency for crofelemer for
the proposed indication of prophylaxis and/or symptomatic relief of
inflammatory diarrhea."

                          About Jaguar Health

Jaguar Health, Inc. -- http://www.jaguar.health-- is a commercial
stage pharmaceuticals company focused on developing novel,
sustainably derived gastrointestinal products on a global basis.
The Company's wholly owned subsidiary, Napo Pharmaceuticals, Inc.,
focuses on developing and commercializing proprietary human
gastrointestinal pharmaceuticals for the global marketplace from
plants used traditionally in rainforest areas.  Its Mytesi
(crofelemer) product is approved by the U.S. FDA for the
symptomatic relief of noninfectious diarrhea in adults with
HIV/AIDS on antiretroviral therapy.

Jaguar reported a net loss of $38.54 million for the year ended
Dec. 31, 2019, compared to a net loss of $32.15 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$36.23 million in total assets, $28.43 million in total
liabilities, and $7.81 million in total stockholders' equity.

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


JIMMY W. HUTTON: Folands Buying Carbon Property for $367K
---------------------------------------------------------
Jimmy W. Hutton asks the U.S. Bankruptcy Court for the Northern
District of Texas to authorize the sale of a tract of land
consisting of (1) the real property located at TBD County Road 295,
Carbon, Texas, comprised of land and improvements, accessories, and
crops, all as defined and identified in the Farm and Ranch
Contract, to Ron Foland and Paula Foland for $367,200.

Objections, if any, must be filed with the Court at least 21 days
from the date of Motion service.

The Debtor the Property.  The Property is split into two contiguous
parcels, is more fully identified as: Being Parcel 7273/1
consisting of 94.93900 acres in the J J House Abstract 1240 (with
3.242 acres lying in County Road 398), and Being Parcel 7274/1
consisting of 7.41200 acres in the Erath CSL Abstract 623.

The Property is located in Eastland County, Texas.  The Debtor is
the 50% owner of the Property.  The remaining 50% ownership share
in the Property is held in common by the Debtor's brother, Gary C.
Hutton and his brother's spouse, Peggy C. Hutton.  The two parcels
are currently valued by the Eastland County Appraisal District at a
combined value of $207,460.  There is a mortgage loan on the
Property with an original principal amount of approximately
$130,000 and a current principal balance of $124,803 for which the
Debtor bears sole responsibility.  The loan originated on another
piece of property that was sold but did not pay the loan to Lone
Star AG Credit off in full.  As a result, Lone Star AG Credit moved
the balance of its unpaid loan over to the Property.  

Prior to that transaction the Property was free and clear of liens.
Other than the amount owed on the Property, the only other liens
against the Property are for current taxes.  The Debtor and the
Co-Owners all consent to the sale of the Property to the Buyers for
a total agreed sale price of $367,200.  The Debtor will pay off the
aforementioned mortgage loan balance to Lone Star AG Credit out of
his sales proceeds.    

Lone Star AG Credit, the sole lienholder on the Property, claims a
lien in the aforementioned amount of $124,803.  The closing costs
are expected to consist of $22,032 in Broker commissions (amounting
to 6% of the total sale price), $2,500 for a title insurance
policy, $1,500 for a property survey, and $500 in miscellaneous
closing costs.   

Based on the total agreed sale price of $367,200 and after
deducting the $26,532 in itemized fees and closing costs, total
sales proceeds should amount to $340,668.  The Debtor anticipates
that he will receive $170,334 and the Co-Owners will receive an
equal amount.  After paying the amount due to Lone Star AG Credit
of $124,803, the Debtor will receive $45,531 in sales proceeds.   

As previously noted, the Property is not subject to any other liens
by any other creditor except for current ad valorem taxes, and the
Debtor does not waive any right to dispute any claim by any
purported creditor.  The sale will be free and clear of all liens,
claims and encumbrances, and such liens, claims and encumbrances
will attach to the sale proceeds.  The sale proceeds will be held
by the title company or in trust pending an order of distribution
approved by the

The Property is subject to taxes owed to taxing authorities for the
current calendar years and will also be subject to taxes for 2021.
The 2021 taxes will remain attached to the Property.   

At closing, the Debtor proposes to:

     a. pay the balance outstanding on the Promissory Note covering
the Property;

     b. pay usual and customary closing costs, including, but not
limited to, the premium for the owner policy of title insurance for
the insured amount equal to the Purchase Price (subject to any
allocations in the Contract), the property survey, the Debtor's
half of the escrow fee, etc.;  

     c. to the extent the same is valid and subsisting and
encumbers all or a portion of the Property, pay to the holder
thereof any amount necessary to satisfy any possible remaining
lien(s), in exchange for a recordable Release of said lien; and

     d. to ad valorem taxes on the Property.

Both the Debtor and the Buyer have employed a broker for the
sale/purchase transaction covering the Property.  The Debtor's
broker will receive a fee of 6% of the total sale price (i.e.
$22,032 mentioned supra).  Pursuant to the terms of the Contract,
the Debtor's listing broker has agreed to pay the Buyer's broker's
fee when the Debtor's listing broker receives his fee at closing.
This fee amounts to 3%) of the total Sales Price.  

Finally, the Debtor asks that the 14-day period following the entry
of an Order allowing the sale be waived pursuant to Rule 6004(h).

A copy of the Contract is available at https://bit.ly/2MhtH1t from
PacerMonitor.com free of charge.

Proposed Counsel for Debtor:

          Joyce W. Lindauer, Esq.
          Kerry S. Alleyne, Esq.
          Guy H. Holman, Esq.
          JOYCE W. LINDAUER ATTORNEY, PLLC
          1412 Main Street, Suite 500
          Dallas, TX 75202
          Telephone: (972) 503-4033
          Facsimile: (972) 503-4034

Jimmy W. Hutton sought Chapter 11 protection (Bankr. N.D. Tex. Case
No. 20-43642) on Nov. 30, 2020.  The Debtor tappted Joyce Lindauer,
Esq., as counsel.


JTS TRUCKING: Seeks Plan Extension as Mediation Ongoing
-------------------------------------------------------
JTS Trucking, LLC, has asked the Bankruptcy Court to extend its
Dec. 31, 2020 deadline to file a Plan and Disclosure Statement.

A status hearing was held Dec. 28, 2020, in the Circuit Court case
of Atlantic Southern Construction v. JTS Trucking, etc., currently
pending in Marshall County, Alabama with case no.
50-CV-2018-000021.  The parties asked for mediation in an attempt
to resolve the issues between them and the State Court directed the
parties to conduct said mediation within 60 days.  The outcome of
the mediation will have a direct effect as to how the Debtor
proposes to reorganize or liquidate its assets.

The Debtor requests the Bankruptcy Court to extend the deadline for
filing Debtor's Plan and Disclosure Statement from Dec. 31, 2020
generally, and direct the Debtor's counsel to report to the
Bankruptcy Court no later than March 1, 2021 the status of the
parties' mediation efforts and the ability of the Debtor to file a
Plan and Disclosure Statement.

Attorney for the Debtor:

     Harry P. Long
     Post Office Box 1468
     Anniston, Alabama 36202
     Tel: (256) 237-3266
     E-mail: hlonglega18@gmail.com

                      About JTS Trucking

JTS Trucking LLC, a trucking company based in Albertville, Alabama,
sought protection under Chapter 11 of the Bankruptcy Court (Bankr.
N.D. Ala. Case No. 20-40423) on March 6, 2020, listing under $1
million in both assets and liabilities.  The petition was signed by
Susan M. Lowden, its member.  The Debtor tapped Harry P. Long,
Esq., at the Law Offices of Harry P. Long, LLC as its counsel; Bill
Massey and MDA Professional Group, PC as its accountants; and Kevin
Lowery and RE/MAX The Real Estate Group as broker and property
manager for the Debtor's estate.


KEITH VITOLO: JMX Buying Awesome's R66 Helicopter for $270K
-----------------------------------------------------------
Keith Vitolo and Awesome Flight, LLC, ask the U.S. Bankruptcy Court
for the Southern District of New York to authorize the sale of
Awesome's right, title and interest in the 2013 Robinson R66
Helicopter (Serial No. 0304. N166DL), free and clear of all claims,
to JMX Helicopters, LLC for $270,000, subject to overbid.

A telephonic hearing through Court Solutions on the Motion is set
for Jan. 25, 2021 at 10:00 a.m.

The Debtor provides chartered helicopter flights.  A significant
portion of its business is spent transporting executives to
business meetings and individuals to leisure excursions.  The
Debtor has been unable to conduct traditional operations since or
about March 16, 2020 when government regulations reduced travel due
to the COVID-19 pandemic.  Business meetings have been held
virtually and individuals have been sheltering at home and avoiding
leisure trips.

The Debtor has reviewed its long-term business plan and has
determined that it needs to consolidate its operations in order to
avoid unsustainable expenses.  Its primary asset is the Helicopter.
The Helicopter is no longer being used.  It is no longer needed as
the Debtor's business has been dramatically reduced. The Debtor can
meet its customer's needs with a leased aircraft that it is using
which is newer.  The Helicopter is being stored.  The Debtor
continues to insure it.  

Pre-petition, the Debtor undertook efforts to sell the Helicopter.
Upon information and belief, it received various offers in the
range of $270,000. The Debtor ultimately accepted the Buyer's offer
on the terms of their Term Sheet.  The Proof of funds is annexed to
the Term Sheet.  The sale is subject to the Helicopter being in an
airworthy condition.

The Term Sheet, annexed hereto as Exhibit A, is fairly standard and
contains the following principal terms: (i) The purchase price is
$270,000, (ii) there is no mortgage contingency, and (iii) the sale
of the Helicopter is subject to it being airworthy and in good
condition.

M&T Bank, which holds a lien on the Helicopter.  Upon information
and belief, approximately $375,000 may be due.  Based upon the
security agreement, the note, the security interest filed with the
United States Department of Transportation, Federal Aviation
Association and the UCC filing, it appears that M&T's lien is valid
and duly perfected.  However, the Debtor reserves its rights to
investigate same.  M&T will be paid the undisputed portion due at
the closing.  Any amount asserted to be due to M&T which is
disputed by the Debtor will be held in escrow pending
determination.  

The amounts representing the claims of any other secured creditor,
taxing authority or judgment creditor, to the extent of any
available proceeds, will be held in escrow pending judicial
determination of the amount and priority of such claim.  The usual
and customary closing costs, if any, including transfer taxes, will
be paid at the closing.  The balance of the closing proceeds, if
any, will be held in escrow pending further order of the Court.

The sale is subject to higher and better offers.  

From the proceeds, the Debtor asks authority to pay M&T the amount
that it is due which is not subject to dispute.  Any disputed
portion of the amount due will be held in escrow by the counsel for
the Debtor pending judicial determination.   There may be nominal
transfer fees which will be paid from the closing proceeds.

A copy of the Term Sheet is available at https://bit.ly/354nqwA
from PacerMonitor.com free of charge.

Keith Vitolo sought Chapter 11 protection (Bankr. S.D.N.Y. Case No.
20-23247) on Dec. 2, 2020.  The Debtor tapped Anne Penachio, Esq.,
as counsel.



KEYSTONE AUTOMATION: Assets Sold; Feb. 11 Plan Hearing Set
----------------------------------------------------------
Judge Robert N. Opel, II, has approved the disclosure statement
filed by Keystone Automation, Inc. dated October 22, 2020, and set
a hearing for Feb. 11, 2021, at 9:30 a.m., to consider confirmation
of the plan.

Written acceptances or rejections of the Plan, and objections to
confirmation are due Jan. 13.

The Debtor is required to submit a tabulation of ballots by Feb.
4.

                       Chapter 11 Plan

The Debtor has substantially sold all of its assets pursuant to a
court order.

The Debtor has filed a Chapter 11 Small Business Plan to allow the
Debtor to repay creditors.  Secured creditors were paid upon the
sale of the Debtors' assets.  All Class 3 general unsecured claims
that are allowed will be paid pro rata with the funds on hand by
the Debtor after payment of administrative claims and US Trustee
fees.  Michael Duffy, the existing equity holder, will retain his
interest.  

A copy of the Disclosure Statement dated Oct. 22, 2020, is
available at https://bit.ly/38YHtgX

                    About Keystone Automation

Keystone Automation, Inc., was an engineering firm, system
integrator and repair company in Pittston, Pennsylvania.

Keystone Automation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Pa. Case No. 18-02000) on May 12,
2018.  In the petition signed by Michael Duffy, president, the
Debtor disclosed $1.82 million in assets and $1.51 million in
liabilities.


KNOW LABS: Extends Due Dates of Clayton Senior Notes to March 31
----------------------------------------------------------------
Know Labs, Inc. approved the amendments to the senior secured
convertible redeemable notes with Clayton Struve, extending the due
dates to March 31, 2021.

                            About Know Labs

Know Labs, Inc., was incorporated under the laws of the State of
Nevada in 1998.  Since 2007, the Company has been focused primarily
on research and development of proprietary technologies which can
be used to authenticate and diagnose a wide variety of organic and
non-organic substances and materials.  The Company's Common Stock
trades on the OTCQB Exchange under the symbol "KNWN."

Know Labs reported a net loss of $13.56 million for the year ended
Sept. 30, 2020, compared to a net loss of $7.61 million for the
year ended Sept. 30, 2019.  As of Sept. 30, 2020, the Company had
$4.68 million in total assets, $6.57 million in total current
liabilities, $23,256 in total non-current liabilities, and a total
stockholders' deficit of $1.91 million.

BPM LLP, in Walnut Creek, California, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
Dec. 29, 2020, citing that the Company has sustained a net loss
from operations and has an accumulated deficit since inception.
These factors raise substantial doubt about the Company's ability
to continue as a going concern.


KNOW LABS: Incurs $13.6 Million Net Loss in Fiscal 2020
-------------------------------------------------------
Know Labs, Incorporated filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$13.56 million on $121,939 of revenue for the year ended Sept. 30,
2020, compared to a net loss of $7.61 million on $1.80 million of
revenue for the year ended Sept. 30, 2019.

As of Sept. 30, 2020, the Company had $4.68 million in total
assets, $6.57 million in total current liabilities, $23,256 in
total non-current liabilities, and a total stockholders' deficit of
$1.91 million.

BPM LLP, in Walnut Creek, California, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
Dec. 29, 2020, citing that the Company has sustained a net loss
from operations and has an accumulated deficit since inception.
These factors raise substantial doubt about the Company's ability
to continue as a going concern.

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

https://www.sec.gov/Archives/edgar/data/1074828/000165495420013963/knwn_10k.htm

                          About Know Labs

Know Labs, Inc., was incorporated under the laws of the State of
Nevada in 1998.  Since 2007, the Company has been focused primarily
on research and development of proprietary technologies which can
be used to authenticate and diagnose a wide variety of organic and
non-organic substances and materials.  The Company's Common Stock
trades on the OTCQB Exchange under the symbol "KNWN."


LDG001 LLC: Unsecured Creditors to be Paid in Full With Interest
----------------------------------------------------------------
LDG001, LLC, filed with the U.S. Bankruptcy Court for the Northern
District of Texas, Fort Worth Division, a Plan of Reorganization
and a Disclosure Statement on Dec. 31, 2020.

The Debtor owns 202 acres of unimproved land located in Johnson
County, Texas, near the city of Venus, Texas (the "Property").  The
Debtor intends to develop and divide the Property into residential
lots for sale to homebuilders for a profit.

Class 5 Allowed Unsecured Claims will be paid in full in nine equal
monthly installments of principal and interest, commencing on the
first day of the fourth month after Confirmation and continuing on
the first day of each month thereafter until paid in full.
Interest will begin to accrue on the Effective Date at the rate of
2% per annum.  This Class is Impaired and any holder of a Claim in
this class is entitled to vote to accept or reject the Plan.

Allowed unsecured claims of insiders in Class 6 will be paid in
full without interest, but only after all other claimants in the
case have been paid in full.  Class 6 claimants are impaired and
are deemed to have rejected the Plan, but their claims will not be
counted for or against confirmation.

All equity interests in the Debtor will be retained.

The Plan will pay all allowed claimants 100% of their claims, with
interest.  The Plan will be funded by the Debtor through the
profits the Debtor will earn through the sale of developed
residential lots to homebuilders or others.

On or about confirmation of the Plan the Debtor will obtain an
interim loan of $460,000 to fund the Debtor's operations as it
seeks (1) approval from the appropriate authorities of a
preliminary plat map dividing the Property into residential lots,
and (2) the annexation of the Property and the establishment by the
City of Venus of a Public Improvement District covering the
Property.  The Debtor believes that within 12 months it can
complete this process and receive preliminary plat approval for 946
lots.  Upon approval of the preliminary plat, the Debtor will sell
325 preliminarily-platted but unfinished lots for use in making
Plan payments, and will hold the remaining lots for future sale or
development.

A full-text copy of the Disclosure Statement dated Dec. 31, 2020,
is available at https://bit.ly/2JFBNQw from PacerMonitor at no
charge.

Attorneys for the Debtor:

          Joyce W. Lindauer
          Joyce W. Lindauer Attorney, PLLC
          1412 Main St., Suite 500
          Dallas, TX 75202
          Telephone: (972) 503-4033
          E-mail: joyce@joycelindauer.com

                        About LDG001 LLC

LDG001, LLC, is a single asset real estate debtor (as defined in 11
U.S.C. Section 101(51B)), which owns approximately 202 acres of
unimproved land located in Johnson County, Texas, near the city of
Venus, Texas.

On Oct. 5, 2020, LDG001 filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Court (Bankr. N.D. Tex. Case No.
20-43110).  LDG001 President Tim Barton signed the petition.  At
the time of filing, the Debtor was estimated to have $1 million to
$10 million in both assets and liabilities.  Judge Mark X. Mullin
oversees the case.  Joyce W. Lindauer Attorney, PLLC, serves as the
Debtor's legal counsel.


LIGHTHOUSE RESOURCES: Sets Bidding Procedures for Wyoming Assets
----------------------------------------------------------------
Lighthouse Resources, Inc., and affiliates ask the U.S. Bankruptcy
Court for the District of Delaware to authorize the bid procedures
and ultimate sale of the Wyoming Real Property Assets, which
consists of surface ownership, buildings, structures, leases, and
other assets located in Sheridan County, Wyoming and Carbon County,
Wyoming.

A hearing on the Motion is set for Jan. 15, 2021 at 10:00 a.m.
(ET).  The Objection Deadline is Jan. 8, 2021 at 4:00 p.m. (ET).

The Debtors commenced these chapter 11 cases in accordance with a
Restructuring Support Agreement with the goal of completing their
mining activities, beginning the reclamation process, and
monetizing their assets in order to maximize value for the benefit
of the estates and their constituencies, which process includes
selling certain assets pursuant to section 363 of title 11 of the
United States Code.

The Debtors are pursuing the sale of two distinct sets of assets
and operations in their chapter 11 cases.  The Motion asks approval
of the bid procedures and ultimate sale of the Wyoming Real
Property Assets.  To effectuate a sale of the Wyoming Real Property
Assets as efficiently as practicable, the Debtors ask to establish
Court-approved bidding procedures for a sale of substantially all
of the Wyoming Real Property Assets, which will facilitate an open,
orderly, and efficient process for the solicitation and evaluation
of bids during these chapter 11 cases.

To further increase the competitiveness of the bidding process, the
Debtors ask authority, but not the requirement, to select one or
more parties to act as a stalking horse bidder and to provide any
such stalking horse bidder with bid protections in the form of a
breakup fee and reasonable and documented out-of-pocket fees as set
forth in any Stalking Horse Agreement to be filed with the Court.
For the avoidance of doubt, the Debtors may proceed to an auction
without selecting a Stalking Horse Bidder.

The proposed bidding procedures and sale schedule are critical to
achieving the Debtors' paramount goal of maximizing the value of
their estates for the benefit of their stakeholders.  Accordingly,
the Debtors respectfully ask that the Court enters the Bidding
Procedures Order.

At issue in the Motion is the sale, or sales, of real property and
certain related assets in Wyoming owned by Debtors Big Horn Coal
Co., Rosebud Coal Sales Co., and KCP Properties, Inc.  Big Horn
owns a coal mine located in the northern Powder River Basin in
Sheridan County, Wyoming, approximately six miles north of the town
of Sheridan and 15 miles southwest of the Debtors' Decker Mine.
The mine is in the final stages of environmental reclamation.  The
majority of the property pertaining to Big Horn's mine has been
reclaimed and has received final bond release from the State of
Wyoming.  The remaining 24 acres of "disturbed land" has been
rezoned to Industrial Light I-2 with Sheridan County, and the
Debtors have sought a corresponding land use change with the
Wyoming Department of Environmental Quality.  

Big Horn also owns about 2,861 acres of surface estate.  The
majority of the surface is under existing grazing leases with 2
main lessees.  Two houses exist on the Big Horn surface and are
occupied by tenants.  The Big Horn Shop, Rail Spur, and Bridge are
considered main assets and are utilized by various parties for
industrial purposes.  The Shop is currently sub-leased by Decker
Coal for equipment storage and maintenance.  The rail spur siding
is subleased by DTE for rail car storage.  Big Horn also holds
mining rights to two State of Wyoming Coal Leases totaling
approximately 760 acres and containing approximately 90 million
recoverable tons of coal.

KCP Properties owns approximately 3,500 acres of surfaces estate
north of Sheridan, Wyoming directly adjacent to Big Horn.   About
four hours south of Sheridan, Wyoming, Rosebud owns a mine located
in Carbon County, Wyoming, north of Hanna in the Hanna Basin.  The
Rosebud mine has been fully reclaimed and all related property
interests and mine permits were terminated in early 2014.  

Rosebud owns approximately 220 acres of surface ownership, of which
219 acres is considered rangeland. There are no lessees or grazing
leases upon these areas.  The remaining 1 acre of surface ownership
consists of vacant lots and alleys inside the town of Elmo, Wyoming
located adjacent to the town of Hanna, Wyoming.  Rosebud also holds
a federal coal lease at the Black Butte Mine, which is not subject
to the Motion.

At issue in the Motion is the sale of substantially all of the
assets owned by Big Horn, Rosebud, and KCP Properties, which sale,
subject to any prerequisites under section 363 and 365 of the
Bankruptcy Code having been met, will include, right, title and
interest in and to real property owned by each Wyoming Debtor,
together with all right, title, and interest of each Wyoming Debtor
in and to all buildings, structures, fixtures, systems, facilities,
easements, rights-of-way, privileges, improvements, personal
property and equipment, licenses, hereditaments, appurtenances, any
water and water rights, strips and gores, leases, contract, all
permits (including mining or environmental permits) held by any of
the Wyoming Debtors that primarily relate to assets being acquired,
to the extent assignable; and all other rights and benefits
appurtenant to or located on the Property ("Wyoming Real Property
Assets").

The Debtors note that several of the Wyoming Real Property Assets
may be subject to a Right of First Refusal ("ROFR").  To the extent
a ROFR applies to a transaction contemplated in a Sale, the Debtors
will have Potential Bidders acknowledge and agree that (i) the
timely exercise of a ROFR will not be grounds to withdraw any Bid,
and (ii) the portion of the Purchase Price attributable to the
property subject to a ROFR, as agreed upon by the Debtors and any
Potential Bidder, will be deducted from the overall Purchase Price
and the ROFR Property will be deemed an excluded asset from any
real estate purchase agreement.

The Debtors are asking to engage Keen-Summit Capital Partners, LLC
and BHJ Realty, Inc., doing business as Century 21, jointly as a
broker to sell the Wyoming Real Property Assets.  They are
simultaneously filing an application to retain the Debtors'
Broker.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: (i) Stalking Horse Bid Deadline -  Feb. 12,
2021, (ii) Bid Deadline - Feb. 11, 2021 at 5:00 p.m. (ET)

     b. Initial Bid: In the event a Stalking Horse Bidder is
designated, at a minimum, each Bid seeking to acquire all of the
Wyoming Real Property Assets that are the subject of the Stalking
Horse Bid must have a Purchase Price that in the Debtors'
reasonable business judgment, after consultation with the
Consultation Parties, has a monetary value greater than the sum of
(i) the Purchase Price proposed by the Stalking Horse Bidder, (ii)
the Stalking Horse Bid Protections, and (iii) the Minimum Overbid
Increment.

     c. Deposit: 10% of the Purchase Price

     d. Auction: If the Debtors receive two or more Qualified Bids
with respect to All Assets or the same or similar Asset Package, as
applicable, then the Debtors will conduct the Auction to determine
the Successful Bidder(s) with respect to such Assets.  The Auction
will take place at 11:00 a.m. (ET) on Feb. 16, 2021 at the offices
of Jackson Kelly PLLC, 100 W. Main Street, Suite 700, Lexington,
Kentucky 40507, (with participation via telephone conference,
videoconference or another announced means to be communicated to
the attendees) or such later date, time, and location, as selected
by the Debtors, in consultation with the Consultation Parties.

     e. Bid Increments: The initial Overbid for the Wyoming Real
Property Assets will provide for total consideration to the Debtors
with a value that exceeds the value of the consideration under the
Baseline Bid by an incremental amount that is not less than: (i) $0
to $999,000- Bid Increments of $10,000; (ii) $1,000,000 to
$1,999,000 - Bid Increments of $50,000; and (iii) $2,000,000 and up
- Bid Increments of $100,000; and successive Overbids higher than
the previous bid, as the Debtors shall, in consultation with the
Consultation Parties, announce at the Auction.

     f. Sale Hearing: Feb. (TBD), 2021 at (TBD)

     g. Sale Objection Deadline: Jan. 29, 2021 at 4:00 p.m. (ET)

     h. Bid Protection: 3% of any proposed Purchase Price for an
applicable Sale

     i. Credit Bids: Any Qualified Bidder who has a valid and
perfected lien on any of the Wyoming Real Property Assets and the
right under applicable non-bankruptcy law to credit bid claims
secured by such liens will have the right to credit bid any portion
and up to the entire amount of their outstanding secured claims.

Within one business days of the entry of the Bidding Procedures
Order, the Debtors will serve the Sale Notice upon the Notice
Properties.

The Debtors propose the Assumption and Assignment Procedures for
notifying the counterparties to any executory contract or unexpired
lease to which a Debtor is a party of proposed cure amounts in the
event the Debtors decide to assume and assign such contracts or
leases in connection with the Sale.  On Jan. 18, 2021, the Debtors
will file the Cure Notice with the Court and serve the Cure Notice
on the Contract Counterparties, and will include the Assigned
Contract Schedule.  The Assigned Contract Objection Deadline is
Feb. 19, 2021 at 12:00 p.m. (ET).

Pursuant to the Retention Agreement, the Debtors agreed to pay the
Debtors' Broker the following upon consummation of a sale: As and
when Debtors close a Transaction, whether such Transaction is
completed individually or as part of a package or as part of a sale
of all or a portion of the Debtors' business or as part of a plan
of reorganization, then Broker will have earned compensation per
Transaction (split equally as between Keen and BHJ) equal to: (i)
8% of the first $4 million of Cash Proceeds from the Transaction;
plus (ii) 5% of all Cash Proceeds in excess of $4 million dollars
from the Transaction.

In the event any of the Wyoming Real Property Assets are sold via
credit bid, the Broker would be paid the Credit Bid Fee in cash by
the Credit Bid Party.  

To the extent a Sale is consummated, the Debtors also ask authority
to pay, on an interim basis, the Broker's Transaction Fee directly
from the Sale Proceeds, in full, off-the-top (prior to
disbursements to creditors), simultaneously with the closing or
other consummation of such Sale.  And in the event a Credit Bid
Party pays a Credit Bid Fee, the Debtors ask that it paid to the
Broker at closing or other consummation of such Sale.

The Debtors ask that, upon entry of the Bidding Procedures Order,
the Court waives the 14-day stay requirements of Bankruptcy Rules
6004(h) and 6006(d).

A copy of the Bidding Procedures and form of Agreement is available
at https://bit.ly/2MhgPs7 from PacerMonitor.com free of charge.

                   About Lighthouse Resources

Lighthouse Resources Inc., is an owner and operates two coal mines
located in Wyoming and Montana, delivering low sulfur,
subbituminous coal to both domestic and export customers.  It also
owns and operates the Millennium Bulk Terminal in Longview,
Washington.  The Company is widely recognized for its extraordinary
performance in both safety and environmental stewardship.  Its
flagship project is the development of a trade route for coal from
the Rocky Mountain region of the United States to demand centers in
Asia.

Utah-based Lighthouse Resources and 13 subsidiaries, including
Decker Coal Company, filed for Chapter 11 bankruptcy protection
(Bankr. D. Del. Case No. 20-13056) on Dec. 3, 2020.

Lighthouse Resources was estimated to have $100 million to $500
million in assets and liabilities as of the filing.

The Debtors tapped JACKSON KELLY PLLC as general bankruptcy counsel
and BDO USA LLP as restructuring advisor.  POTTER ANDERSON &
CORROON LLP is the local bankruptcy counsel.  LANG LASALLE
AMERICAS, INC., is the marketer and seller of assets related to the
dock facility owned by Millennium Bulk Terminals-Longview, LLC.
ENERGY VENTURES ANALYSIS is the marketer and seller of Debtors'
coal mining assets.  STRETTO is the claims agent.


LIVE PRIMARY: 'Largest Creditor' Says Plan Unconfirmable
--------------------------------------------------------
Primary Member LLC submitted an objection to the Amended Disclosure
Statement of Live Primary, LLC.

Primary Member claims to be the Debtor's largest creditor, having
filed Claim No. 8 in the amount of $6,436,184.  It notes that Claim
No. 8 is almost two times the size of all of the remaining debt in
the Chapter 11 case, excluding the landlord.

Despite the fact that Primary Member has filed its claim with the
Court, and that claim is presumptively valid, Primary Member
believes the Debtor is attempting to use the Plan process as a
basis to adjudicate whether all or part of Primary Member's claim
should be deemed equity.  

"The Debtor's Plan is a backdoor challenge to Primary Member's
claim and it ignores the clear agreement of the parties as set
forth within the Debtor's Operating Agreement (as amended from time
to time) setting forth that the over $6,000,000 of advances made to
the Debtor by Primary Member constitute loans and are not capital,"
Primary Member said.

"Furthermore, the Debtor's Plan is not confirmable, and this Court
need not indulge the Debtor's efforts to waste more time, more
money, and more energy moving forward with a confirmation process
that has no chance to succeed.  To name just a few of the Plan's
grave defects, it is not feasible and is based on pure speculation
where the Debtor has lost almost $1.5 million in less than five
months of operations.  The Debtor provides no operating projections
or discussions of its historical operations.  In point of fact, the
Debtor's tax returns show that the Debtor has never earned a
profit.  Moreover, the Debtor's Plan provides for different
treatment of general unsecured creditors' claims."

Primary Member points out that the Disclosure Statement raises far
more questions than it answers and falls far short of the
requirements of Section 1125.  According to the claimant, some of
the Disclosure Statement's shortcomings are:

   * The Disclosure Statement does not reflect that the Debtor's
operating reports show that through November 2020, a period of less
than five months, the Debtor has lost almost $1,500,000.

   * While the Disclosure Statement states that parties within the
group of Class 2 creditors are to invest $500,000 in the Debtor
there is no written commitment to do so nor are the contributing
investors identified.

   * No feasibility analysis is attached to the Disclosure
Statement.

                        The Debtor's Plan

As reported in the TCR, the Debtor has filed a Plan that provides
that holders of secured claims in Class 1, priority claims in Class
3 and general unsecured claims in Class 4 will recover 100 cents on
the dollar.  Secured noteholders owed $2.8 million in Class 2 will
get 73% of the interests in the Reorganized Debtor.  To fund the
Plan, the Debtor will receive $500,000 cash from equity investors
in exchange for 100 percent of the preferred interests in the
Reorganized Debtor.

Under the Plan, all insider claims in Class 6, including Primary
Member's claim, will be deemed interests and will be cancelled as
of the Effective Date.  While Primary Member asserts that it has
valid claims, the Debtor insists that funding by Primary Member
were capital contributions.  Issues relevant to this disagreement
will be adjudicated at the confirmation hearing.

A full-text copy of the First Amended Disclosure Statement dated
December 1, 2020, is available at https://tinyurl.com/y35slr4w from
PacerMonitor at no charge.

Attorney for Primary Member LLC:

     Neal M. Rosenbloom, Esq.
     Kevin J. Nash, Esq.
     GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
     1501 Broadway, 22nd Floor
     New York, New York 10036
     Telephone: 212-221-5700
     E-mail: nrosenbloom@gwfglaw.com
             knash@gwfglaw.com

                      About Live Primary LLC

Live Primary, which conducts business under the name Primary, is a
co-working and shared office space featuring an array of amenities
designed to help people feel good while working to make their
businesses thrive.  Visit https://liveprimary.com/ for more
information.

Live Primary sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D.N.Y. Case No. 20-11612) on July 12, 2020.  At the
time of filing, the Debtor had estimated assets of $1 million to
$10 million and estimated liabilities of $10 million to $50
million.

The case is assigned to Judge Martin Glenn.

Sanford P. Rosen, Esq. of Rosen and Associates PC is the Debtor's
counsel.

David Kirshenbaum as representative for the noteholders is
represented by Daniel J. Weiner, Esq., at Schafer & Weiner, PLLC.

Broadway 26 Waterview, LLC, the Debtor's landlord, is represented
in the case by Jay B. Itkowitz, Esq., at Itkowitz PLLC.


LIVEXLIVE MEDIA: Completes Acquisition of E-Commerce Company CPS
----------------------------------------------------------------
LiveXLive Media has completed the acquisition of Custom
Personalization Solutions, LLC in an all-stock deal.  The
transaction is valued at approximately $12 million based on the
closing market price of LiveXLive's stock on Dec. 22, 2020, subject
to working capital and other adjustments.

CPS will operate as a wholly owned subsidiary of LiveXLive.  The
acquisition is expected to be immediately accretive to
shareholder's equity and additive to earnings and includes
approximately $5.2 million of estimated working capital.  The deal
further diversifies LiveXLive's business model into the global
licensed merch market, which is expected to reach $400 billion by
2023.

"The CPS acquisition is an ideal complement to our flywheel
business model and presents a significant opportunity to leverage
our audience, platform and artist and entertainment industry
relationships to add commerce and specialized consumer product
revenues," said Robert Ellin, CEO and Chairman of LiveXLive.  "By
integrating specialty merchandise with our music, podcast and
original content stack, we can offer superfans unique and
personalized merchandise from their favorite artists, shows and
events."

As a result of the acquisition of CPS, LiveXLive intends to further
the revenue reach of its current partners and talent lineup across
all of its subsidiaries to target super fans and partner with other
artists and stars from the music, podcast and entertainment
industry who have massive social media and marketing reach, to
create and distribute unique and limited-edition personalized
clothing, jewelry, toys as well as virtual goods.  In addition,
LiveXLive will work with artists and celebrities to manufacture
custom products and licensing partnerships similar to Teremana
Tequila and Dwayne Johnson (aka The Rock).  Digital and physical
distribution of merchandise will be mainly online, but is also
expected to include numerous big-box retailers like Walmart, which
further opens up promotional and marketing opportunities for
LiveXLive and its partners.

"The worlds of custom merchandise, real time fulfillment and social
commerce driven by celebrity and influencers have collided to
create a perfect storm.  LiveXLive represents the perfect partner
for us to take advantage of this next wave," said Scott Norman,
founder of CPS.

Founded in 2012 and headquartered in Addison, IL, CPS is a group of
fast-growing web-oriented businesses specializing in the
merchandise personalization industry.  Owned and managed by
top-notch partners with a combined 50 years of personalization
experience, CPS has brought together its "Dream Team" of innovators
and designers to create an assortment of personalized merchandise
unlike anything in the market.  CPS currently has 70 plus full-time
employees.  Current CPS CEO, John Semmelhack, will remain CEO of
CPS as a wholly owned subsidiary of LiveXLive.

                           About LiveXLive Media

Headquartered in West Hollywood, CA, LiveXLive --
http://www.livexlive.com-- is a global digital media company
focused on live entertainment.  The Company operates LiveXLive, a
live music video streaming platform; and Slacker Radio, a streaming
music pioneer; and also produces original music-related content.
LiveXLive is at 'live social music network', delivering premium
livestreams, digital audio and on-demand music experiences from the
world's top music festivals and concerts, including Rock in Rio,
EDC Las Vegas, Hangout Music Festival, and many more.  LiveXLive
also gives audiences access to premium original content, artist
exclusives and industry interviews.  Through its owned and operated
Internet radio service, Slacker Radio (www.slacker.com), LiveXLive
delivers its users access to millions of songs and hundreds of
expert-curated stations.

LiveXLive reported a net loss of $38.93 million for the year ended
March 31, 2020, compared to a net loss of $37.76 million for the
year ended March 31, 2019.  As of June 30, 2020, the Company had
$57.63 million in total assets, $68.94 million in total
liabilities, and a total stockholders' deficit of $11.32 million.
As of Sept. 30, 2020, the Company had $81.01 million in total
assets, $67.81 million in total liabilities, and $13.20 million in
total stockholders' equity.

BDO USA, LLP, in Los Angeles, California, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated June 26, 2020, citing that the Company has suffered recurring
losses from operations, negative cash flows from operating
activities and has a net capital deficiency that raise substantial
doubt about its ability to continue as a going concern.  In
addition, the COVID-19 pandemic could have a material adverse
impact on the Company's results of operations, cash flows and
liquidity.


LIVINGSTON MED: Unsecureds to Be Paid in Full Over Time
-------------------------------------------------------
Livingston Med Lab, LLC, submitted a First Amended Plan of
Reorganization (Small Business) on Dec. 28, 2020.

This Plan primarily differs from Debtor's Plan filed on Dec. 4,
2020, in the following ways:

   1. Adds Class 4 for Secured Creditor NFS Leasing;

   2. Further explains a pending agreement with Quidel;

   3. Adjusts Debtor's liquidation analysis to account for
additional cash on hand;       

   4. Gives Debtor 30 days after the Confirmation Date to object to
creditor claims; and

   5. Adds additional Class 2 Unsecured Creditors.

A hearing to consider confirmation of the Debtors' Plan is
scheduled for Feb. 3, 2021.

Since filing its Subchapter V, Title 11 petition on Sept. 5, 2020,
the Debtor has entered into a subsequent agreement with Quidel
Corporation (supplier of the Debtor's Asssay Covid-19 tests)
whereby the Debtor returned $3 million worth of inventory for
credit against the Debtor's owed obligation to Quidel and continued
business with Quidel.  Additionally, the Debtor has doubled down on
its efforts to collect its substantial receivables, including
employing a biller specialized in medical billing to identify and
resolve the issues that previously delayed collections.

Under the Plan, Class 2 Non-priority unsecured claims amounting to
$7.2 million are impaired.  The Debtor will pay $50,000 monthly to
the allowed Class 2 claims, which shall be paid pro rata to the
Class 2 claimants.  The monthly payments and quarterly
distributions will be paid to the allowed Class 2 claims until they
are paid in full along with interest at the federal judgment rate
of interest in effect on the Effective date.

All membership interests in the Reorganized Debtor will revest with
the equity holders in Class 3 in the same proportion as they
existed at the time of the filing.

The secured claim of NFS Leasing in Class 4 of $145,093 will
receive payments of $12,000 per month until paid in full at zero
percent interest.  

The Plan will be funded through Debtor's continued testing
operations and collection of Debtor's $2.4 million in accounts
receivable.

A full-text copy of the First Amended Plan of Reorganization dated
Dec. 28, 2020, is available at https://bit.ly/3pFvbkC from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     RONALD J. SMEBERG
     THE SMEBERG LAW FIRM, PLLC
     4 Imperial Oaks
     San Antonio, Texas 78248
     Tel: 210-695-6684
     Fax: 210-598-7357
     E-mail: ron@smeberg.com

                    About Livingston Med Lab

Livingston Med Lab LLC -- https://www.livingstonmedlab.com/ --
offers a wide variety of lab services to all local San Antonio,
Texas clinics, medical groups and other medical specialty
businesses in and around central Texas surrounding areas.

Livingston Med Lab, based in San Antonio, TX, filed a Chapter 11
petition (Bankr. W.D. Tex. Case No. 20-51582) on Sept. 5, 2020.  In
its petition, the Debtor was estimated to have $1 million to $10
million in both assets and liabilities.  The petition was signed by
Robert Castaneda, manager.  The Hon. Craig A. Gargotta presides
over the case.  Muller Smeberg, PLLC, serves as bankruptcy counsel
to the Debtor.


MAGNOLIA LANE: AFS Agrees to $400K Payout in 10 Years
-----------------------------------------------------
Magnolia Lane Condominium Association, Inc., on Dec. 21, 2020
submitted an Amended Disclosure Statement in support of its Plan of
Reorganization.

The Amended Disclosure Statement provides that the Debtor has
entered into a Settlement Agreement with one of its largest secured
creditors, Association Financial Services LLC (AFS).  The amount of
AFS's Claim is $1,213,197.  AFS has agreed to settle the claim at
$400,000.  AFS has agreed to a 10-year payout.  While AFS and the
Debtor have not entered into a written settlement, AFS has
committed that it would support a reorganization plan that would
include the treatment of AFS's claim.

The Amended Disclosure Statement does not point to any changes to
the treatment of general unsecured claims.  The Plan provides that
holders of allowed unsecured claims under Sec. 502 of the Code will
be paid a dividend of 10% payable in 60 equal monthly
installments.

A full-text copy of the Amended Disclosure Statement dated Dec. 21,
2020, is available at https://bit.ly/37Pmais from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     John Paul Arcia, P.A.
     175 SW 7TH Street, Suite 2000
     Miami, FL 33130
     Phone: (786) 429-0410
     Fax: (786) 429-0411
     E-mail: parcia@arcialaw.com

         About Magnolia Lane Condominium Association

Magnolia Lane Condominium Association, Inc., is a condominium
association and the corporate entity responsible for the
maintenance and operation of real property in which condominium
unit owners have use rights.  The property is in West Kendall,
Miami, Florida.  The Association consists of 208 units owned by
separate owners.  The average current sales price of the
condominium units is between $115,000 and $125,000.

Magnolia Lane Condominium Association filed a Chapter 11 petition
(Bankr. S.D. Fla. Case No. 19-24437) on Oct. 28, 2019.  In the
petition signed by Mercedes Rodriguez, vice president, the Debtor
was estimated to have $100,000 to $500,000 in assets and $1 million
to $10 million in liabilities.  

Judge Laurel M. Isicoff oversees the case.

The Debtor tapped John Paul Arcia, P.A., as its bankruptcy counsel;
Florida Property Management Solutions, Inc., as its property
manager; and Preferred Accounting Services and Kapila Mukamal, LLP
as its accountants.


MAGNOLIA LANE: Creditor Balerdi Group Says Plan Still Unconfirmable
-------------------------------------------------------------------
Secured Creditor Balerdi Group Corporation filed on Dec. 10, 2020,
its amended objection to the Amended Disclosure Statement of debtor
Magnolia Lane Condominium Association, Inc.

Balerdi claims that the Amended Disclosure Statement provides no
explanation why Creditor AFS is entitled to about $400,000.  The
Debtor has not filed a motion to compromise the dispute with AFS
and fails to inform that other creditors may object to this
allocation.

Balerdi points out that the Amended Disclosure Statement does not
contain adequate information because it fails to adequately
describe or disclose many critical facts that impact the prospects
of confirming the Amended Plan.

Balerdi asserts that the Amended Disclosure Statement contains an
inadequate liquidation analysis.  Pursuant to the Amended
Disclosure Statement, the Debtor fails to include in the Assets
property owned by the Association and its power to tax its
membership and enforce payment via lien foreclosures.

Balerdi further asserts that the no disclosure is provided
regarding any possible finance charges to the Debtor to support the
financing of the deferred maintenance special assessment.
Similarly, there is no discussion about any potential lenders and
possible terms of such a loan arrangement.

Balerdi states that the Court should deny approval because the
proposed plan is not confirmable in addition to Debtor's failure to
disclose adequate information in its Amended Disclosure Statement.

Balerdi says that the Debtor's Amended Plan is not confirmable or
feasible on its face because the Debtor's projections provide an
unacceptably small cushion to prevent default under the Amended
Plan, including a cushion of only $559.80 in the first year of the
Amended Plan and a break even for each of the next 4 years under
the Amended Plan.

A full-text copy of Balerdi's objection dated Dec. 10, 2020, is
available at https://bit.ly/37x4mZk from PacerMonitor.com at no
charge.

Balerdi is represented by:

         Eddy Leal, Esq.
         EDDY LEAL, P.A.
         777 Brickell Avenue, Suite 500
         Miami, FL 33131
         Phone: 305-914-0071
         E-mail: EL@leallegal.com

           About Magnolia Lane Condominium Association

Magnolia Lane Condominium Association, Inc., is a condominium
association and the corporate entity responsible for the
maintenance and operation of real property in which condominium
unit owners have use rights.  The property is in West Kendall,
Miami, Florida.  The Association consists of 208 units owned by
separate owners.  The average current sales price of the
condominium units is between $115,000 and $125,000.

Magnolia Lane Condominium Association filed a Chapter 11 petition
(Bankr. S.D. Fla. Case No. 19-24437) on Oct. 28, 2019.  In the
petition signed by Mercedes Rodriguez, vice president, the Debtor
was estimated to have $100,000 to $500,000 in assets and $1 million
to $10 million in liabilities.  

Judge Laurel M. Isicoff oversees the case.

The Debtor tapped John Paul Arcia, P.A., as its bankruptcy counsel;
Florida Property Management Solutions, Inc., as its property
manager; and Preferred Accounting Services and Kapila Mukamal, LLP
as its accountants.


MICROVISION INC: Signs Deal to Sell $13 Million Common Stock
------------------------------------------------------------
MicroVision, Inc. entered into an At-the-Market Issuance Sales
Agreement with Craig-Hallum Capital Group LLC pursuant to which the
Company may sell, at its option, up to an aggregate of $13 million
in shares of its common stock through Craig-Hallum, as sales agent.
Sales of the common stock made pursuant to the Sales Agreement, if
any, will be made under the Company's previously filed and
currently effective Registration Statement on Form S-3.  Prior to
any sales under the Sales Agreement, the Company will deliver a
placement notice to Craig-Hallum that will set the parameters for
such sale of shares, including the number of shares to be issued,
the time period during which sales are requested to be made, any
limitation on the number of shares that may be sold in any one
trading day and any minimum price below which sales may not be
made.  Subject to the terms and conditions of the Sales Agreement,
Craig-Hallum may sell the shares, if any, only by methods deemed to
be an "at the market" offering as defined in Rule 415 promulgated
under the Securities Act of 1933, as amended, including without
limitation sales made directly through The Nasdaq Global Market, by
means of ordinary brokers' transactions, in negotiated
transactions, to or through a market maker other than on an
exchange or otherwise, at market prices prevailing at the time of
sale, at prices related to such prevailing market prices, or at
negotiated prices and/or any other method permitted by law.
Craig-Hallum will use commercially reasonable efforts consistent
with its normal trading and sales practices to sell the shares in
accordance with the terms of the Sales Agreement and any applicable
placement notice.  The Company cannot provide any assurances that
it will issue any shares pursuant to the Sales Agreement.

The Company will pay Craig-Hallum a commission equal to 2.35% of
the gross proceeds from the sale of shares of the Company's common
stock under the Sales Agreement, if any.  Pursuant to the terms of
the Sales Agreement, the Company also provided Craig-Hallum with
customary indemnification rights.  The offering of common stock
pursuant to the Sales Agreement will terminate upon the earlier of
(a) the sale of all of the common stock subject to the Sales
Agreement and (b) the termination of the Sales Agreement by the
Company or Craig-Hallum.  Either party may terminate the agreement
in its sole discretion at any time upon written notice to the other
party.

The Company currently anticipates that the net proceeds from the
sale of the securities offered under this prospectus supplement
will be used for general corporate purposes, which may include, but
are not limited to, working capital and capital expenditures, as
the Company continues development of its automotive lidar module
and pursues a potential strategic transaction.

On Dec. 29, 2020, in connection with entering into the Sales
Agreement, the Company announced that it estimates that the Company
had approximately $14.5 million in cash and cash equivalents as of
Nov. 30, 2020 and estimates that the Company will have between
$16.6 million and $16.9 million in cash and cash equivalents as of

Dec. 31, 2020.

On Nov. 9, 2020, the Company entered into a sales agreement with
Craig-Hallum relating to the sale of up to $10,000,000 of shares of
its common stock.  As of Dec. 29, 2020, the Company has completed
sales under such sales agreement, having sold 4.9 million shares
for net proceeds of $9.6 million.  The Company's estimated cash and
cash equivalents as of Nov. 30, 2020 and Dec. 31, 2020 shown above
includes $6.9 million and $9.6 million of such proceeds,
respectively.  The Company's estimated cash and cash equivalents as
Dec. 31, 2020 does not include any proceeds from the sale of shares
pursuant to the Sales Agreement.

                          About MicroVision

MicroVision -- http://www.microvision.com-- is the creator of
PicoP scanning technology, an ultra-miniature sensing and
projection solution based on the laser beam scanning methodology
pioneered by the company.  MicroVision's platform approach for this
sensing and display solution means that its technology can be
adapted to a wide array of applications and form factors.  The
Company combines its hardware, software, and algorithms to unlock
value for its customers by providing them a differentiated advanced
solution for a rapidly evolving, always-on world.

MicroVision reported a net loss of $26.48 million for the year
ended Dec. 31, 2019, compared to a net loss of $27.25 million for
the year ended Dec. 31, 2018.  As of Dec. 31, 2019, the Company had
$11.84 million in total assets, $15.81 million in total
liabilities, and a total shareholders' deficit of $3.98 million.

Moss Adams LLP, in Seattle, Washington, the Company's auditor since
2012, issued a "going concern" qualification in its report dated
March 11, 2020, citing that the Company has suffered recurring
losses from operations and has an accumulated deficit that raise
substantial doubt about its ability to continue as a going concern.



MONAKER GROUP: Increases Previously Announced Bought Deal to $7.7M
------------------------------------------------------------------
Monaker Group, Inc. reported that the underwriters have agreed to
increase the size of its previously announced offering and purchase
on a firm commitment basis 3,080,000 shares of common stock of the
Company, at a price to the public of $2.50 per share.  

Kingswood Capital Markets, division of Benchmark Investments, Inc.
and Aegis Capital Corp. are acting as the book-running managers for
the offering.

The Company also has granted to the underwriters a 45-day option to
purchase up to 15% of the offering at the Public Price.  The gross
proceeds to the Company before deducting underwriting discounts and
commissions and estimated offering expenses and assuming no
exercise of the option to purchase additional shares of common
stock, are expected to be approximately $7.7 million.

                         About Monaker Group

Headquartered in Weston, Florida, Monaker Group, Inc. --
http://www.monakergroup.com-- is a technology-driven company
focused on delivering innovation to the alternative lodging rental
(ALR) market.  The proprietary Monaker Booking (MBE) provides
access to more than 3.2 million instantly bookable vacation rental
homes, villas, chalets, apartments, condos, resort residences, and
castles.  MBE offers travel distributors and agencies an industry
first: a customizable, instant-booking platform for alternative
lodging rental.

Monaker Group reported a net loss of $9.45 million for the year
ended Feb. 29, 2020.  As of Aug. 31, 2020, the Company had $9.14
million in total assets, $5.03 million in total liabilities, and
$4.11 million in total stockholders' equity.

Thayer O'Neal Company, LLC, in Sugar Land, Texas, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated May 29, 2020, citing that the Company has an
accumulated deficit and limited financial resources.  This raises
substantial doubt about its ability to continue as a going concern.


NAJEEB A. KHAN: Trustee Selling RCSB Interest to RCSB for $15K
--------------------------------------------------------------
Mark T. Iammartino, as the Chapter 11 Trustee for the estate of
Najeeb Ahmed Khan, asks the U.S. Bankruptcy Court for the Western
District of Michigan, to authorize the sale of the estate's 11.87%
membership interest in RCSB, LLC, to RCSB for $15,000.

As of the Petition Date, the Debtor owned the Membership Interest.

The Debtor's wife, Nancy Khan, previously asserted a marital
interest in the Membership Interest before entering into a
settlement agreement with the Chapter 11 Trustee and various other
parties, which agreement the Court approved in an order entered on
July 28, 2020.  However, Mrs. Khan waived any right to the
Membership Interest pursuant to the terms of the Global Settlement
Agreement and the July 28 Order.  

The Membership Interest is allegedly encumbered by a security
interest granted to KeyBank National Association, dated July 19,
2019, securing obligations in excess of $140 million.  The Security
Agreement is in dispute and is subject to an adversary proceeding
being prosecuted by the Trustee, Adversary Proceeding No.
19-80119-swd.  The Adversary Proceeding asserts that the Security
Agreement should be voided on various grounds, including under 11
U.S.C. Sections 547 and 548.  

RCSB has offered to redeem the Membership Interest, according to
the terms set forth in the Membership Interest Redemption Agreement
for $15,000.  The sale will be free and clear of all liens,
interests and encumbrances, with such liens, interests, and
encumbrances attaching to the proceeds of the sale.

The Chapter 11 Trustee has researched the market for the Membership
Interest, and, in light of the transfer restrictions set forth in
the Operating Agreement dated March 15, 2007 by and amount the
Debtor and the other parties named therein, the Chapter 11 Trustee
believes that the Purchase Price is fair and reasonable.

The Chapter 11 Trustee has determined that selling the Membership
Interest to the Buyer is in the best interests of the estate and
creditors.  

The Trustee asks that the Court enters an order authorizing the
sale to take immediate effect notwithstanding Fed. R. Bankr. P.
6004(h).

A copy of the Agreement is available at https://bit.ly/2WUh66j from
PacerMonitor.com free of charge.

                     About Najeeb Ahmed Khan                  

Najeeb Ahmed Khan sought Chapter 11 protection (Bankr. W.D. Mich.
Case No. 19-04258) on Oct. 8, 2019.  The Debtor tapped Denise D.
Twinney, Esq., and Robert F. Wardrop, II, Esq., at Wardrop &
Wardrop. P.C., as counsel.

On Oct. 29, 2019, the Court appointed Mark. T. Iammartino, as the
Chapter 11 Trustee.

On Nov. 1, 2019, the U.S. Trustee appointed an official committee
of unsecured creditors.


NET ELEMENT: Signs First Amendment to Mullen Merger Agreement
-------------------------------------------------------------
Net Element, Inc. entered into a First Amendment to Agreement and
Plan of Merger dated as of Aug. 4, 2020 with Mullen Technologies,
Inc., Mullen Acquisition, Inc., a California corporation and wholly
owned subsidiary of the Company ("Merger Sub").

Prior to the parties' execution and delivery of the Amendment,
Section 8.1(b) of the Merger Agreement provided that the Merger
Agreement may be terminated and the merger contemplated in the
Merger Agreement and other transactions contemplated in the Merger
Agreement may be abandoned at any time prior to the merger
effective time, notwithstanding any requisite approval and adoption
of this Agreement and the transactions contemplated in the Merger
Agreement by the shareholders of Mullen and/or the stockholders of
the Company, by either Company or Mullen if the merger effective
time shall not have occurred on or before Dec. 31, 2020.  Pursuant
to the Amendment, the Company, Mullen and Merger Sub amended
Section 8.01(b) of the Merger Agreement to extend the Outside Date
to March 31, 2021.

In addition, pursuant to the Amendment, the Company, Mullen and
Merger Sub agreed that, if the registration statement on Form S-4
(with the merger proxy statement included as part of the
prospectus) is not filed with U.S. Securities and Exchange
Commission on or prior Jan. 15, 2021, then Mullen will pay the
Company an agreed sum of $13,333 per day until the such
registration statement (with the merger proxy statement included as
part of the prospectus) is filed with the SEC.  All accumulated
Late Fees will be due and payable by Mullen on the 5th day of each
calendar month commencing Feb. 5, 2021 and on the 5th day of each
month thereafter until the above-refenced filing has occurred.

                        About Net Element

Headquartered in North Miami Beach, Florida, Net Element, Inc.
(NASDAQ: NETE) -- http://www.NetElement.com-- operates a
payments-as-a-service transactional and value-added services
platform for small to medium enterprise ("SME") in the U.S. and
selected emerging markets.  In the U.S. it aims to grow
transactional revenue by innovating SME productivity services using
blockchain technology solutions and Aptito, its cloud-based,
restaurant and retail point-of-sale solution.  Internationally, Net
Element's strategy is to leverage its omni-channel platform to
deliver flexible offerings to emerging markets with diverse
banking, regulatory and demographic conditions.

Net Element recorded a net loss attributable to the company's
stockholders of $6.46 million for the year ended Dec. 31, 2019,
compared to a net loss attributable to the company's stockholders
of $4.94 million for the year ended Dec. 31, 2018.  As of Sept. 30,
2020, the Company had $22.57 million in total assets, $19.71
million in total liabilities, and $2.86 million in total
stockholders' equity.

Daszkal Bolton LLP, in Fort Lauderdale, Florida, the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated March 30, 2020 citing that the Company has sustained
recurring losses from operations and has working capital and
accumulated deficits that raise substantial doubt about its ability
to continue as a going concern.


OMNIQ CORP: Partners with Check Point on Cyber Security Solution
----------------------------------------------------------------
OMNIQ Corp. announced a partnership with Check Point Software
Technologies Ltd., a provider of cyber security solutions globally,
to offer Check Point's ZoneAlarm security software in tandem with
OMNIQ's supply chain mobility solutions for its multi-industry
customer base, including Fortune 500 companies.

Check Point is the largest pure-play cyber security vendor globally
and provides leading-edge solutions to protect cloud, network and
mobile device-held information of government and corporate
enterprise customers from all types of cyber threats.  With an
industry-leading catch rate of malware, ransomware and other types
of malicious attacks, its solutions include ZoneAlarm Mobile
Security, a complete security solution for mobile devices that uses
advanced enterprise-grade technology to protect tablets and
smartphones from sophisticated cyber attacks.

OMNIQ's suite of supply chain mobility solutions, which includes
rugged handheld mobile computers, tablets, barcode readers and
printers with fast and dependable wireless connection, enable quick
and accurate data collection, tracking, processing and analysis for
critical business functions, such as shipping and receiving and
inventory and warehouse management.  The inclusion of ZoneAlarm
security software to OMNIQ's solutions adds multiple layers of data
protection for OMNIQ's supply chain customers, through a powerful
antivirus and firewall, anti-ransomware and anti-phishing
capabilities, and multi-device compatibility for Android and iOS
devices.

"We are delighted to join forces with OMNIQ and provide data
security to their strong customer base," said Dror Levy, Head of
Consumer Sales at Check Point.  "Check Point's mission is to make
critical data secure and reliable.  We are pleased to offer OMNIQ's
customers a layer of protection against cyber attacks."

"We are honored to partner with Check Point, the world leader in
cyber security, in offering vital data security features to our
existing Fortune 500 customers, as well as to new customers who are
interested in our state-of-the-art mobile supply chain equipment
now featuring the leading cyber security solution," said Shai
Lustgarten, CEO of OMNIQ.  "Cyber security is a crucial
consideration for all organizations.  OMNIQ supplies to some of the
largest organizations in the U.S. with thousands of sophisticated
powerful tablets, and integrating ZoneAlarm protection with our
equipment adds an essential feature to ensure more secure
operations for our customers."

                          About OMNIQ Corp.

Headquartered in Salt Lake City, Utah, OMNIQ Corp. (OTCQB: OMQS) --
http://www.omniq.com-- provides computerized and machine vision
image processing solutions that use patented and proprietary AI
technology to deliver data collection, real time surveillance and
monitoring for supply chain management, homeland security, public
safety, traffic & parking management and access control
applications.  The technology and services provided by the Company
help clients move people, assets and data safely and securely
through airports, warehouses, schools, national borders, and many
other applications and environments.

Omniq reported a net loss attributable to common stockholders of
$5.31 million for the year ended Dec. 31, 2019, compared to a net
loss attributable to common stockholders of $5.41 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$40.33 million in total assets, $43.49 million in total
liabilities, and a total stockholders' deficit of $3.16 million.

Haynie & Company, in Salt Lake City, Utah, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated March 30, 2020, citing that the Company has a deficit in
stockholders' equity, and has sustained recurring losses from
operations.  This raises substantial doubt about the Company's
ability to continue as a going concern.


OWENS PRECISION: Trustee Selling Carson City Tangible Assets
------------------------------------------------------------
W. Donald Gieseke, the Chapter 11 Trustee of Owens Precision, Inc.,
asks the U.S. Bankruptcy Court for the District of Nevada to
authorize (i) the auction sale all of the Debtor's tangible
personal property assets located at 5966 Morgan Mill Road, Carson
City, Nevada, or (ii) in the alternative, sale of the Debtor's
business on a going concern basis consisting of the Sale Assets and
intellectual property, free and clear of all liens, claims, and
encumbrances.

Nearly all of the Debtor's assets are subject to a blanket lien
held by UMB Bank, N.A., as successor by merger to Marquette
Business Credit, LLC and Marquette Business Credit SPE I, LLC, with
the exception of two pieces of equipment referred to as two Haas
Machining Centers  which are subject to an assumed lease with Wells
Fargo, as successor in interest to Intech Funding Corp.

Since his appointment, the Trustee engaged in extensive marketing
of the Debtor's business on a going concern basis but has not
received any acceptable offers from viable purchasers to date.
However, the Debtor's equipment and inventory are saleable and
valuable.  The estimated value of the Debtor's equipment, excluding
the Wells Fargo Equipment, is $757,825.  The estimated value is
based on a site inspection of the equipment subject to UMB's lien
that was performed for UMB in June 2020.

The estimated value of the Wells Fargo Equipment is $300,000.  The
most recent estimate of the Debtor's inventory is $553,555.
Relatedly, the most recent estimate of UMB's claim is approximately
$480,000.  As to Wells Fargo, the most recent estimated claim
amount is $109,716 (Proof of Claim 9-1).  The Trustee is not aware
of other liens against or leases of the Sale Assets or the Debtor's
other assets, and no other liens or leases against the Sale Assets
have been scheduled.

Accordingly, the Trustee seeks to auction all of the Debtor's
tangible personal property assets located at 5966 Morgan Mill Road,
Carson City, Nevada, including without limitation the collateral of
UMB consisting of the Debtor's equipment and inventory located at
the Premises as listed in the June 2020 Site Inspection Report and
the Wells Fargo Equipment.  In the alternative, the Trustee asks to
sell the Debtor's business on a going concern basis consisting of
the Sale Assets and intellectual property.

UMB has consented to sale of the UMB Collateral based on the
condition that the proceeds are used to fully repay UMB's claim.
Wells Fargo has consented to sale of the Wells Fargo Equipment at
auction subject to Wells Fargo receiving the lesser of (i) $100,000
or (ii) 90% of the net proceeds (with the remaining 10% net sale
proceeds going to the estate).  If the Wells Fargo Equipment is
part of a sale of the Debtor's business on a going concern basis,
it consents subject to its receipt of $100,000 and allocation of
capped expenses of up to $40,000, in pro rata portion to the amount
it receives in comparison to the total gross proceeds paid to
purchase the Debtor's business.

Onyx Asset Advisors, LLC and Rabin Worldwide have offered to
auction the Sale Assets while concurrently attempting to secure a
purchaser of the Debtor's business on a going concern basis
consisting of the Sale Assets and intellectual property.  The Sale
Agents have guaranteed $500,000 from the proposed auction of the
Sale Assets, exclusive of the Wells Fargo Equipment, or $650,000
for a sale of the Debtor's business on a going concern basis
consisting of the Sale Assets and intellectual property, again
excluding the value of the Wells Fargo Equipment. It is anticipated
inclusion of the Wells Fargo Equipment in the auction or going
concern sale will result in increased net proceeds.

There will be a 15% buyer's premium retained by the Sales Agents.
The premium will be added to the price of the Sales Assets and paid
by the winning bidder at auction or, if the Debtors business is
sold on a going concern basis, added to the purchase price to be
paid by the purchaser of the Debtor's business.  The buyer's
premium is not included as part of the gross sale proceeds.

The Sale Agents are to be reimbursed $40,000 of incurred sale
expenses from gross proceeds following allocation of the guaranteed
amounts for either auction of the Sale Assets or sale of the
Debtor's business on a going concern basis consisting of the Sale
Assets and intellectual property.

The gross sale proceeds that exceed the guaranteed minimums and
sale expense reimbursement will be split with 75% for the
bankruptcy estate and 25% for the Sales Agents.

On Feb. 8 to 12, 2021, the auction of the Sale Assets will be
conducted without any representations or warranties at the Premises
for the highest price to be paid in cash unless there has been a
sale of the Debtor's business on a going concern basis consisting
of the Sale Assets and intellectual property prior to the auction
date.

The Trustee asks authorization to pay $40,000 of incurred sale
expenses from gross proceeds following allocation of the guaranteed
amounts for either auction of the Sale Assets or sale of the
Debtor's business on a going concern basis consisting of the Sale
Assets and intellectual property and split the gross sale proceeds
that exceed the guaranteed minimums and sale expenses with 75% for
the bankruptcy estate and 25% for the Sales Agents as set forth in
the Guarantee Agreement.

Finally, the Trustee asks waiver of the 14-day stay imposed under
FRBP 6004(h).  

                     About Owens Precision

Owens Precision, Inc. is a Carson City, Nev.-based CNC machining
shop that provides contract manufacturing services to the
aerospace, defense, semiconductor and process control industries.
Visit http://owensprecision.com/for more information.

Owens Precision filed a Chapter 11 petition (Bankr. D. Nev. Case
No. 19-51323) on Nov. 12, 2019.  At the time of the filing, the
Debtor was estimated to have assets of $1 million to $10 million,
and liabilities of the same range.  Judge Bruce T. Beesley oversees
the case.  The Verstandig Law Firm, LLC, is the Debtor's legal
counsel.

On Oct. 21, 2020, W. Donald Gieseke was appointed as trustee in
Debtor's Chapter 11 case.  Holley Driggs serves as his legal
counsel.


PRESSURE BIOSCIENCES: Has Until Jan. 31 to Negotiate Cannaworx Deal
-------------------------------------------------------------------
Pressure BioSciences, Inc. previously entered into a binding letter
of intent to merge with Cannaworx, Inc.  The Binding LOI, as later
amended, had a Dec. 31, 2020 deadline for the (i) negotiation of
definitive documentation regarding the merger transaction and (ii)
exclusivity period with regard to each of the Company and
Cannaworx, Inc. being prohibited from negotiating a controlling
interest transaction with any third party.

On Dec. 30, 2020, the Company and CWX entered into the Fourth
Amendment to the Binding LOI.  Pursuant to the Fourth Amendment,
the parties extended the Dec. 31, 2020 deadline to Jan. 31, 2021,
on a non-exclusive basis.

                      About Pressure Biosciences

Headquartered in South Easton, Massachusetts, Pressure Biosciences,
Inc. -- http://www.pressurebiosciences.com-- develops and sells
innovative, broadly enabling, pressure-based platform solutions for
the worldwide life sciences industry.  Its solutions are based on
the unique properties of both constant (i.e., static) and
alternating (i.e., pressure cycling technology, or "PCT")
hydrostatic pressure.  PCT is a patented enabling technology
platform that uses alternating cycles of hydrostatic pressure
between ambient and ultra-high levels to safely and reproducibly
control bio-molecular interactions (e.g., cell lysis, biomolecule
extraction).

Pressure Biosciences recorded a net loss of $11.66 million for the
year ended Dec. 31, 2019, compared to a net loss of $9.70 million
for the year ended Dec. 31, 2018. As of Sept. 30, 2020, the Company
had $2.96 million in total assets, $17.49 million in total
liabilities, and a total stockholders' deficit of $14.54 million.

MaloneBailey, LLP, in Houston, Texas, the Company's auditor since
2015, issued a "going concern" qualification in its report dated
April 14, 2020 citing that the Company has a working capital
deficit, has incurred recurring net losses and negative cash flows
from operations.  These conditions raise substantial doubt about
its ability to continue as a going concern.


Q BIOMED: Issues $500,000 Debenture
-----------------------------------
Q BioMed Inc. issued a debenture for $500,000 pursuant to a
securities purchase agreement with an accredited investor dated
Dec. 23, 2020.  The debenture has a maturity date of June 23, 2021,
provided that in case of an event of default, the debenture may
become at the holder's election immediately due and payable.  The
debenture bears interest at the rate of 5.5% per annum, and on
issuance, the Company paid to the holder a commitment fee equal to
2% of the amount of the debenture and holder's legal fee in the
amount of $5,000.

The holder may convert the debenture in its sole discretion at any
time on or prior to maturity at the lower of $2.70 or 93% of the
average of the four lowest daily VWAPs during the 10 consecutive
trading days immediately preceding the conversion date, provided
that the conversion price may never be less than $1.00.  The
Company may not convert any portion of the debenture if such
conversion would result in the holder beneficially owning more than
4.99% of its then issued and common stock, provided that such
limitation may be waived by the holder with 65 days' notice.

                 Series B Convertible Preferred Stock
                     Conversion Price Adjustment

On Dec. 23, 2020, the Company entered into an amendment agreement
with the holder of Series B Convertible Preferred Stock of the
Company.  Pursuant to the terms of the Certificate of Designation
of Series B Convertible Preferred Stock, the Company has agreed to
adjust the conversion price with respect to the conversion of the
next 50,000 Series B Preferred Shares to $0.75.


In October 2020, the Company entered into a series of securities
purchase agreements for the sale of 358,853 units at a $0.90 per
unit sales price.  Each unit consisted of one share and one warrant
to purchase a share of common stock at an exercise price of $1.50.


                            About Q BioMed Inc.

Q BioMed Inc. -- http://www.QBioMed.com-- is a biotech
acceleration and commercial stage company.  The Company is focused
on licensing and acquiring undervalued biomedical assets in the
healthcare sector.  Q BioMed is dedicated to providing these target
assets the strategic resources, developmental support, and
expansion capital needed to ensure they meet their developmental
potential, enabling them to provide products to patients in need.

Q BioMed reported a net loss of $10.28 million for the year ended
Nov. 30, 2019, compared to a net loss of $9.27 million for the year
ended Nov. 30, 2018.  As of Aug. 31, 2020, the Company had $1.88
million in total assets, $1.76 million in total liabilities, and
$126,607 in total stockholders' equity.

Marcum LLP, in New York, NY, the Company's auditor since 2015,
issued a "going concern" qualification in its report dated Feb. 28,
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.


RED PLUM: Unsecureds to Get Residue of Financing/Sale
-----------------------------------------------------
Red Plum LG, LLC, filed on Dec. 23, 2020 a Plan of Reorganization
for the resolution of all claims against it and the partially
improved real property located at 905 South Road in Belmont,
California that constitutes its sole asset.

The Plan provides for the completion of construction and the
subsequent sale or refinance of the Property and the payment of all
of Red Plum's debts from the proceeds of that sale or refinance.

Class GUC: The Claims of general unsecured creditors of the Debtor
are impaired. In full and complete satisfaction, the holders of
Allowed Class GUC Claims shall receive a ratable distribution of
the residue of the proceeds of the Disposition, if any, following
payment in full of the non-classified claims and the Class SF,
Class L1, Class L2 and Class L3 Claims, up to the Allowed amount of
such Claims, together with interest at the Interest Rate.

"Disposition" means the sale or refinance of the Property, after
construction has been completed and the property has been
tenanted.

Sale proceeds generated by the sale of the Property will be
dedicated first to the payment of the costs of sale; second, to the
payment of real property taxes and insurance arising after the
Effective Date; third, to fund payments under the Plan.

A full-text copy of the Plan of Reorganization dated December 26,
2020, is available at https://bit.ly/3obzPpQ from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     STACIE L. POWER, Esq.
     Power Law P.C.
     1058 Mangrove Avenue, Suite C
     Chico, CA 95926
     Office: (530) 576-5740
     Fax: (888) 790-2216
     E-mail: stacie@thepowerlawgroup.com

                      About Red Plum LG

Red Plum LG, LLC, based in Belmont, CA, filed a Chapter 11 petition
(Bankr. N.D. Cal. Case No. 20-30710) on Sept. 10, 2020.  The
petition was signed by Mitesh Patel, managing member.  In its
petition, the Debtor estimated $1 million to $10 million in both
assets and liabilities.  Power Law, P.C., serves as bankruptcy
counsel to the Debtor.


RICHARD W TRACHUK: Seeks to Hire Van Horn Law Group as Counsel
--------------------------------------------------------------
Richard W. Trachuk, Inc. seeks approval from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Van Horn Law
Group, P.A. as its legal counsel.

The firm will render these services:

     (a) advise the Debtor regarding its powers and duties and the
continued management of its business operations;

     (b) advise the Debtor with respect to its responsibilities in
complying with the U.S. Trustee's operating guidelines and
reporting requirements and with the rules of the court;

     (c) prepare legal documents;

     (d) protect the interest of the Debtor in all matters pending
before the court; and

     (e) represent the Debtor in negotiation with its creditors in
the preparation of a Chapter 11 plan.

Van Horn Law Group's hourly rates are as follows:

     Chad Van Horn, Esq.       $450
     Associates                $350
     Jay Molluso               $250
     Law Clerks                $200
     Paralegals                $200

In addition, the firm will be reimbursed for out-of-pocket
expenses.

Chad Van Horn, Esq., founding partner of Van Horn Law Group,
disclosed in court filings that the firm is a "disinterested
person" as defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Chad Van Horn, Esq.
     Van Horn Law Group, P.A.
     330 N. Andrews Ave., Suite 450
     Fort Lauderdale, FL 33301
     Telephone: (954) 765-3166
     Email: Chad@cvhlawgroup.com

                   About Richard W. Trachuk Inc.

Richard W. Trachuk, Inc. sought protection for relief  under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
20-24060) on Dec. 29, 2020.  At the time of the filing, the Debtor
had estimated assets of less than $50,000 and liabilities of
between $50,001 and $100,000.  

Judge Robert A. Mark oversees the case.  Van Horn Law Group, P.A.,
led by Chad Van Horn, Esq., serves as the Debtor's legal counsel.


ROBERT ALLEN: Creditors to Get Proceeds From Liquidation
--------------------------------------------------------
Robert Allen Auto Group, Inc., the surviving entity under that
certain Plan of Merger dated February 25, 2020 with Robert Allen
Nissan of Helena, Inc. and Allen Family Holdings, L.L.C., filed
with the U.S. Bankruptcy Court for the District of Idaho a Plan of
Liquidation and a Disclosure Statement dated Dec. 31, 2020.

The Plan calls for the controlled and timely liquidation of all
assets over the next months through a series of sales, auctions,
and liquidations.  More specifically, the Plan will call for: (i)
sale of the Debtor's commercial real estate, consisting of 28,961
square feet of commercial buildings on nearly 3 acres; (ii) once
all assets have been sold, Debtor's business will cease to exist.
The proceeds from the sale, auction, or surrender of assets will be
applied as provided, but generally to lienholders in order of lien
priority in specific collateral and then to administrative,
priority and general unsecured creditors.

The Debtor is an Idaho corporation that was administratively
dissolved on June 4, 2020.  At the present time and as noted in the
List of Equity Security Holders – filed on March 2, 2020, the
only equity holder being Robert T. Allen.  Given the Debtor's
liquidation, equity interest holders shall receive no equity
distributions under the Plan unless all Allowed Claims are paid in
full.  The Plan contemplates no changes in the Debtor's capital
structure and equity ownership until all affairs of the corporation
are wound up and liquidated.

The Debtor disputes Nissan Motor Acceptance Corporation's (NMAC)
claims and asserts that it has claims against NMAC for breach of
contract, intentional breach of contract, intentional interference
with economic relations and failure to mitigate damages in
connection with NMAC's repossession and disposition of its vehicle
collateral.  The Debtor and NMAC have resolved their disputes
through a stipulation previously approved by the Court.

The real property with the address of 300 North 5th Ave.,
Pocatello, Idaho, not already sold through previous motion filed
with the Court, are currently listed for sale.  The proceeds from
the property will be distributed as provided in that certain
stipulation entered into with NMAC on August 18, 2020, and the
Plan.  There are minimal additional assets which shall also be
liquidated consisting of accounts receivable, furniture, equipment
and machinery.

The value of the distributions after liquidation, deduction of
costs of liquidation, and in keeping with the analysis would then
be compared by the Court with the present value being offered to
each of the classes of unsecured claims and interests under the
Plan.  The Debtor also believes that secured and unsecured claims
in a liquidation would be significantly greater than under the
contemplated plan.

A full-text copy of the Disclosure Statement dated Dec. 31, 2020,
is available at https://bit.ly/3b4roJe from PacerMonitor.com at no
charge.

Counsel for Debtor:

        Steven L. Taggart, ISB No. 8511
        MAYNES TAGGART PLLC
        P. O. Box 3005
        Idaho Falls, ID 83403
        Telephone: (208) 552-6442
        Facsimile: (208) 524-6095
        E-mail: staggart@maynestaggart.com

                 About Robert Allen Auto Group

Robert Allen Auto Group, Inc., which owns approximately 3 acres in
5th Street in Pocatello, Idaho near other automobile dealerships,
is a dealer of automobiles based in Pocatello, Idaho.  Robert Allen
Auto Group filed a Chapter 11 petition (Bankr. D. Idaho Case No.
20-40163) on March 2, 2020.  In the petition signed by Robert
Allen, president, the Debtor disclosed $4,312,279 in assets and
$2,097,927 in liabilities.  

Steven L. Taggart, Esq., at MAYNES TAGGART PLLC, serves as
bankruptcy counsel to the Debtor.  Shawn Perry is the real estate
agent for the estate.


ROMANS HOUSE: Says Pender Can't Credit Bid, Opposes Plan
--------------------------------------------------------
Debtors Healthcore System Management, LLC, and Romans House, LLC
objects to the Disclosure Statement describing the Amended Chapter
11 Liquidating Plan proposed by secured lender Pender West Credit
I, REIT, LLC.

The Debtors claim that the Plan posits that Pender will have a
right to credit bid in both the Healthcore and Roman bankruptcy
cases.  The foregoing is inappropriate as Pender is an unsecured
creditor of Healthcore, the Debtors tell the Court.

The Debtors point out that the assertion of a right to credit bid
is but an outgrowth of the concept of substantive consolidation.
But for substantive consolidation, no such right exists.

The Debtors assert that the Pender's request for substantive
consolidation is not appropriate and must be denied and cannot form
the basis of a viable plan of reorganization.  This failing is not
subject to cure by asserting that resolicitation of the Plan is not
necessary.

The Debtors further assert that there is no doubt the value of
Healthcore is materially and significantly impaired by the fact it
has no legal right to occupy the premises from which it operates.
Nonetheless, this is a fact Pender wishes to exploit and
effectively create goodwill immediately for its own benefit to the
detriment of all Healthcore interested parties upon acquiring the
facility through its specious credit bid process.

The Debtors request the Court not approve the Disclosure Statement
unless and until certain amendments are made consistent with their
objection.

A full-text copy of the Debtors' objection to Pender's Disclosure
Statement dated December 8, 2020, is available at
https://bit.ly/3ndIc44 from PacerMonitor at no charge.

                        Creditor's Plan

On July 9, 2020, the Debtors won confirmation of their Second
Amended Joint Plan of Reorganization, as Modified.  The Debtors
were unable to consummate the Debtors' Plan and, on Oct. 22, 2020,
the Court entered an order vacating the Confirmation Order.

Given the Debtors' inability to consummate a plan and lack of a
confirmed plan of reorganization for nearly a year since the
Petition Date, Pender West Credit 1 REIT, L.L.C., believes that an
immediate, orderly sale of substantially all of the Debtors' assets
will produce the best return for all creditors.

Pender, the senior secured creditor of the Debtors, has proposed a
Chapter 11 Plan that proposes to pay the Debtors' creditors from
the proceeds of the sale of substantially all of the Debtors'
assets.

The Plan also provides for the payment of administrative and
secured claims in full on or before the Effective Date of the Plan.
Priority and unsecured creditors holding allowed claims will
receive distributions in an amount to be determined upon the
sale(s) and resolution of causes of action discussed in the Plan,
provided that all administrative and secured claims are paid in
full.

A copy of the Pender Capital's Amended Disclosure Statement dated
Nov. 19, 2020 is available at https://bit.ly/3obozd9

                      About Romans House

Based in Forth Worth, Texas, Romans House, LLC, operates Tandy
Village Assisted Living, a continuing care retirement community and
assisted living facility for the elderly in Fort Worth, Texas.
Affiliate Healthcore System Management, LLC, operates Vincent
Victoria Village Assisted Living, also an assisted living facility
for the elderly.

Romans House, LLC, and Healthcore System sought Chapter 11
protection (Bankr. N.D. of Tex. Case No. 19-45023 and 19-45024) on
Dec. 9, 2019.  Romans House was estimated to have $1 million to $10
million in assets and liabilities while Healthcore was estimated to
have $1 million to $10 million in assets and $10 million to $50
million in liabilities.  The Hon. Edward L. Morris is the case
judge.  DEMARCO MITCHELL, PLLC, is the Debtors' counsel.


RONNA'S RUFF: Proposes BigIron Auction of Equipment
---------------------------------------------------
Ronna's Ruff Bark Trucking, Inc., asks the U.S. Bankruptcy Court
for the Western District of Pennsylvania to authorize the public
auction sale of the following equipment: (i) 2015 Mack GU713 Loader
Truck, Title No. 73834984; VIN 1M2AX07C1FM024014, (ii) 2017
Kenworth W900 Truck, Title No. 76955113; VIN 1NKWL40X8HJ158001, and
(iii) 2016 Kenworth W900 Truck, Title No. 76201760301; VIN
1NKWL40X2GJ459989.

These named Respondents either appear to have liens on the property
that is the subject of the sale, or alternatively, are named as
Respondents for the purpose of notifying them that a sale of the
subject property, to which they may have some claim, is being
proposed:

      (a) The Respondent, S&T Bank has a mailing address of 355
North Fifth Street, Indiana, Pennsylvania 15701 and is represented
by Beth L. Slaby, Esq., Grenen & Birsic, 1 Gateway Center, 9th
Floor, 420 Duquesne Blvd., Pittsburgh, Pennsylvania 15222.  S&T
Bank is being named a Respondent as it holds a secured claim on
virtually all of the Debtor's assets.   

      (b) The Respondent, Commonwealth of Pennsylvania, Dept. of
Labor & Industry, is a governmental agency with a service address
of Dept. of Labor & Industry, 651 Boas Street, Room 925,
Harrisburg, Pennsylvania 17121.  The Pa. Dept. of Labor & Industry
is represented by Jennifer M. Irvin, Esquire, 301 Fifth Avenue,
Suite 230, Pittsburgh, Pennsylvania 15222.  The Commonwealth of
Pennsylvania Dept. of Labor & Industry is being named a Respondent
because a lien has been entered in the amount of $6,440 in the
Court of Common Pleas of Clarion County at Case No. 2019-01196.  

S&T Bank holds a duly perfected lien on (i) the 2015 Mack GU713
Loader Truck, with an approximate current balance due of $93,645;
(ii) the 2017 Kenworth W900 Truck, with an approximate current
balance due of $165,427; and (iii) the 2016 Kenworth W900 Truck,
with an approximate current balance due of $149,935.  S&T Bank has
consented to the auction sale of within described personal
property.  

The Debtor has simultaneously filed an Application Pursuant to
Sections 327(a) and 328(a) of the Bankruptcy Code for Authorization
to Employ and Retain BigIron Online Auction Co. as Auctioneer for
the Debtor on the following terms:

     Online Only Unreserved Timed    Service Fees
       Equipment Auctions  
    
     Less than $500                  $100 per lot
     $500 to $1,500                     15%
     > $1,500 to $5,000              12%
     > $5,000 to $10,000             11%
     > $10,000 to $50,000            10%
     > $50,000 to $100,000           9%
     > $100,000 to $500,000          8%
     > $500,000                      7%

The Standard Listing or Featured Seller is $0 to $250.

The Debtor asks the Court to authorize it to proceed with the
public auction sale to be conducted by BigIron Internet Auction Co.
beginning on the date an order is entered approving the within Sale
Motion through approximately the following six weeks thereafter.
It is proposing to sell the equipment, free and divested of liens.

The online auction will be conducted from the date an order is
entered approving the within Sale Motion through approximately the
following six weeks thereafter.  When the property is sold, the
following amounts will be paid from the gross proceeds of the sale:
(i) service fees owed to BigIron; (ii) BigIron's advertising costs;
(iii) storage fees; (iv) equipment preparation costs; (v)
transportation expenses; (vi) setup fees; (vii) cost of ownership
certification and lien searches; (viii) any other costs associated
with the sale incurred by BigIron; and (ix) all remaining proceeds
will be paid to S&T Bank on account of its duly perfected liens.  

The Debtor asks that the sale be ordered to take place free and
divested of all liens, claims, encumbrances, and other interests;
and that the liens, claims, encumbrances, and other interests be
divested and transferred to the proceeds of sale.

A hearing on the Motion is set for Jan. 28, 2021 at 11:30 a.m.  The
Objection Deadline is Jan. 14, 2021.

A copy of the Auction Agreement is available at
https://bit.ly/2WOOSdg from PacerMonitor.com free of charge.

                 About Ronna's Ruff Bark Trucking

Ronna's Ruff Bark Trucking, Inc., is a privately held company in
the skidding logs business.

Ronna's Ruff Bark Trucking, based in Shippenville, Pa., filed a
Chapter 11 petition (Bankr. W.D. Pa. Case No. 19-11167) on Nov. 25,
2019.    In the petition signed by Erick Merryman, owner, the
Debtor was estimated to have $1 million to $10 million in both
assets and liabilities.  The Honorable Thomas P. Agresti is the
presiding judge. Michael S. JanJanin, Esq., at Quinn Buseck
Leemhuis Toohey & Kroto, Inc., serves as bankruptcy counsel.  No
committee, examiner or trustee has been appointed in the case.


RYAN O'HARA: Decision Affirming Chapter 11 Case Dismissal Affirmed
------------------------------------------------------------------
The United States Court of Appeals, Ninth Circuit affirmed the
decision of the Bankruptcy Appellate Panel affirming the bankruptcy
court's dismissal of Ryan O'Hara's Chapter 11 case.

The Court held that the "bankruptcy court correctly concluded that
Mr. O'Hara could not assert issue preclusion to determine the
amount that a certain claim was secured. The creditor, Chapman
Leonard Studio Equipment ("Chapman"), held a $4.5 million judgment.
Chapman had recorded an abstract of judgment, creating a judgment
lien on Mr. O'Hara's residence... When Mr. O'Hara's wife filed for
bankruptcy under Chapter 7, the bankruptcy court concluded that the
lien partially impaired her homestead exemption... The court thus
avoided $4,042,446.38 of the lien, leaving $551,869.58 as valid and
enforceable against her interest in the property."

Mr. O'Hara argued that he could use issue preclusion to establish
that only $551,869.58 of Chapman's claim remained secured for
purposes of his case.  But as both the bankruptcy court and the BAP
recognized, that issue was not identical to the one in Ms. O'Hara's
case.  The Court explained that under Section 522(f)(2)(A), the
extent to which a lien impairs an exemption depends on the value of
the lien and the debtor's interest in the property on the petition
date.  The Court further explained that because Mr. O'Hara's
petition date was not the same as his wife's, the avoidance order
could not have decided the extent to which Chapman's claim impaired
his interest in the property and, by extension, the amount that
Chapman's claim remained secured.

The Court said that the "bankruptcy court correctly concluded that
Chapman's entire claim was nondischargeable.  The debt arose from a
criminal restitution order.  That falls squarely within Kelly v.
Robinson, 479 U.S. 36, 50 (1986), which held that Section 523(a)(7)
'preserves from discharge any condition a state criminal court
imposes as part of a criminal sentence.'  Seeking to sidestep this
holding, Mr. O'Hara notes that the debt stems from a 'victim
restitution order' under California Penal Code Section 1202.4(f),
not a 'restitution fine' under Section 1202.4(b).  This court has
already rejected an identical argument."

The Court also said that the "Mr. O'Hara had proposed an infeasible
plan of reorganization, which depended entirely on his mistaken
assumption that the majority of Chapman's claim was
dischargeable... Moreover, he offered little to no details
regarding his newfound work as a 'consultant,' leaving the
bankruptcy court to speculate whether he could sustain his current
income... In these circumstances, the court did not clearly err in
finding 'cause' for dismissal."

The Court found that Mr. O'Hara never advocated for an alternative
to dismissal, and that the record contained ample evidence that
dismissal was in the best interests of creditors and the estate.
The Court also found that the case had been pending for a year and
a half, and that Mr. O'Hara "had made no progress toward proposing
a confirmable plan."  It held that the bankruptcy court surely
recognized this reality and that its failure to consider
alternatives to dismissal was, at most, harmless error.

The case is In re: RYAN O'HARA, Debtor. RYAN O'HARA, Appellant, v.
UST-UNITED STATES TRUSTEE, LOS ANGELES, Appellee, Case No. No.
19-60044, (9th Cir.).  A full-text copy of the Memorandum, dated
December 15, 2020, is available at https://tinyurl.com/yc3n5sch
from Leagle.com


SENTINL INC: President Kiyani Buying Assets for $5K
---------------------------------------------------
Sentinl, Inc., asks the U.S. Bankruptcy Court for the Eastern
District of Michigan to authorize the sale of the following assets
to an entity to be formed by the Debtor's President, Omer Kiyani,
outside the ordinary course of business, for $5,000, subject to
competing bids:

      (a) the Seller's patent, USPTO Serial Number 9970725;

      (b) the Seller's trademark in Identilock, USPTO Serial Number
86772472;

      (c) all of the Seller's general intangibles including the URL
http://www.getidentilock.com;

      (d) all of the Seller's inventory subject to any possessory
security interests asserted by the Seller's creditor JVIS USA,
LLC;

      (e) all of the Seller's contracts and pending orders for the
sale of any items of Inventory;

      (f) a copy of customer lists, records, referral sources and
financial records relating to the Business;

      (g) all records and lists, that pertain directly or
indirectly, in whole or in part, to any one or more of the
following: The Seller's customers, suppliers, advertising,
promotional materials, sales, services, delivery, internal
organization, employees and/or operations of the Business;

      (h) the right to use the name "Identilock" and any variations
of such name in connection with the Business;

      (i) all goodwill used in connection with the Business;

      (j) all of the Seller's assets and rights in connection with
the Business other than the Excluded Assets; and

      (k) the accounts receivable and cash.

Objections, is any, must be filed within 21 days from the date of
Notice service.

Given the Debtor's limited cashflow as enumerated in the Chapter 11
Plan and the nominal dividend available to creditors from the
inventory sale as set out in the Debtor's Plan, the sale of the
Debtor's Business Property to Buyer is well within its reasonable
business judgment.  Throughout the course of the Chapter 11
proceeding, the Debtor has sought outside capital investment and
potential asset buyers and has received no other offers. As such
the terms offered by Buyer are the most favorable that the Debtor
anticipates.  The sale and will generate additional proceeds for
the estate to go toward satisfying claims against the estate.

In accordance with the Purchase Agreement, dated Dec. 22, 2020,
between the Debtor and the Buyer, the Buyer has agreed subject to
Court approval to purchase, and the Debtor has agreed to sell, the
Business Property under the following terms and conditions:

     a. Purchase Price: $5,000, subject to higher and better offers
solicited at auction

     b. Closing Conditions: The Purchase Price is payable in cash
immediately available either 30 days after entry of an order
approving the sale or in the event of competitive bidding, at least
3 business days prior to the scheduled auction date with any amount
due for the difference between the Purchase Price and the final bid
amount due within 3 business days after the scheduled auction
date.

     c. Closing: The Closing is to occur no later than 30 days
after entry of the Courts order approving the sale or in the event
of competitive bidding, three business days after the court
approved auction date.  

     d. Statutory Protections: The parties to the Purchase
Agreement are entitled to the protections contained in Bankruptcy
Code section 363(m).  

     e. Operation of Business Property: Buyer or the highest bidder
will assume operation at Closing.   

     f. Higher and Better Offers: The Purchase Agreement is subject
to higher and better offers, such offers to conform with all
requirements set forth in the Motion and Order Approving Sale
Procedures filed concurrent with the sale motion.

     g. Assignment and Waiver: The Debtor is authorized to make or
execute such assignments that are reasonable necessary to evidence
the conveyance of the Business Property to the Buyer.

The Purchase Agreement provides that the Business Property be sold
to the Buyer free and clear of all liens against that property,
most specifically the purported lien held by the Lender, but also
including any unrecorded mechanic's and materialmen's liens or
utility charges.

Finally, the Debtor asks the Court that the Order approvng the
relief sought will be effective immediately upon entry, and any
stay of orders provided for in Bankruptcy Rules 6004(h), 6006(d)
and any other provision of the Bankruptcy Code or Bankruptcy Rules
is expressly lifted.  

A copy of the Agreement is available at https://bit.ly/3pvJdF7 from
PacerMonitor.com free of charge.

                       About Sentinl Inc.

Sentinl Inc. sought protection for relief under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 20-48110) on July 7,
2020, listing under $1 million in both assets and liabilities.  The
Debtor has tapped Maxwell Dunn, PLC as its legal counsel, and
Rabbaig and Haque, PLLC as its accountant.


SERENDIPITY LABS: Lender to Open Auction With $1.1M Credit Bid
--------------------------------------------------------------
Serendipity Labs, Inc., has filed with the U.S. Bankruptcy Court
for the Northern District of Georgia a supplement to its proposed
bidding procedures in connection with the sale of substantially all
assets to Bay Point Capital Partners II, LP, for $1.1 million
credit bid, pursuant to their Asset Purchase Agreement, subject to
overbid.

The Debtor engaged an investment banker at the outset of 2020 to
market the Debtor.  However, due to the outbreak of the COVID-19
pandemic, these efforts were fruitless, as investors shied away
from the shared office industry during uncertain and volatile
times.   

After the Petition Date, the Debtor continued to market itself to
various entities and individuals in the industry and capital
markets.  Throughout the marketing process the Debtor contacted
various potential investors to sponsor an exit from Chapter 11.
However, for different reasons, none of these parties signed a
definitive commitment, other than the Stalking Horse Bidder.   

The Stalking Horse Bidder's offer contemplated that it would
provide the DIP Loan to supplement the Debtor's cash flow in
supporting the costs of operations and administration of the
chapter 11 case and credit bid the DIP Loan to acquire the Acquired
Assets, subject to higher and better bids.  No other offers were
received.  Should the Court approve Bid Procedures, the bid of the
Staking Horse Bidder will serve as the floor against which all
other interested parties will bid to purchase the Acquired Assets.


If the Stalking Horse Bidder is the Successful Bidder and closes on
the acquisition of the Acquired Assets, it is contemplated that the
Stalking Horse Bidder will hire substantially all of the Debtor's
current employees (including certain members of the Debtor's
management team) to continue to operate the Debtor's business.

After the anticipated approval of the Bid Procedures, GlassRatner
Advisory & Capital Group, LLC, doing business as B. Riley Advisory
Services, and the Debtor will conduct a 60-day, fulsome,
postpetition marketing process funded by the Stalking Horse
Bidder's proposed DIP Loan to qualify any additional buyers and
sell the Acquired Assets to the highest and best bidder through a
court-approved process as set forth in the Bid Procedures.  The
60-day process will commence 14 days after entry of the Order,
during which time B. Riley will prepare marketing materials for
dissemination and prepare the data room.  

The salient terms of the APA are:

     a. Acquired Assets: Section 1(a) of the APA describes the
Acquired Assets, which are comprised of substantially all of the
Debtor's assets.

     b. Assumed Liabilities: The Stalking Horse Bidder will not
assume or have any responsibility with respect to any liability of
the Debtor or the Debtor's customers, other than the Assumed Seller
Liabilities, which will be described in Section 1.1(c) of the APA.

     c. Purchase Price: $1.1 million consisting of a credit bid of
the outstanding balance of the DIP financing to be provided by the
Stalking Horse Bidder as approved by the Court and with the right
to credit bid any additional amounts of the DIP Loan.

     d. Good Faith Deposit: There is no deposit requirement under
the APA because the Stalking Horse Bidder is also providing the DIP
Loan for the Debtor.

     e. Breakup Fee: $100,000

     f. Sale Free and Clear of Unexpired Leases: None

The Debtor asks approval to sell the Acquired Assets to a Qualified
Bidder that makes the highest or otherwise best offer for the
Assets, after an approximately 60-day solicitation period to begin
approximately 14 days after the entry of the Bid Procedures Order,
in order to provide B. Riley with time to sufficient prepare the
CIM, during which information will be provided to any party in
interest purchasing the Debtor's assets, subject to appropriate
confidentiality greements.  The Debtor will utilize the services of
B. Riley and its legal counsel to help move forward the sale
process.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: March 29, 2021 at 4:00 p.m. (ET)

     b. Initial Bid: $1.3 million

     c. Deposit: 10% of the cash purchase price of bid

     d. Auction: The Auction will commence at 10:00 a.m. (ET) on
April 1, 2021.  The Acquired Assets will be sold free and clear of
all liens, claims, encumbrances, and interests.

     e. Bid Increments: $100,000

     f. Sale Hearing:  April 5, 2021 at (TBD) (ET)

     g. Sale Objection Deadline: April 2, 2021 at 4:00 p.m. (ET)

     h. Closing: April 19, 2021

     i. The Stalking Horse Bidder serves as the Debtor's
post-petition secured lender in the Bankruptcy Case.  The Stalking
Horse Bidder will be entitled to credit bid up to the full value of
its postpetition secured claims in its capacity as DIP lender, in
the Stalking Horse Bidder's sole discretion.

     j.  Bay Point Capital Partners II, LP, as the Debtor's DIP
Lender will be entitled to credit bid up to the full value of its
postpetition secured claims, in its sole discretion.  The DIP
Lender will also be entitled to supplement its bid with cash at its
sole discretion.

Within two days after the Bid Deadline, the Debtor will file a
notice of potential assumption, assignment and/or transfer of
executory contracts and unexpired leases identified by each
Qualified Bidder, and serve such notice on all non-debtor parties
to the Designated Executory Contracts.

The Debtor further asks approval of the APA, subject to the auction
process.  The APA provides the framework for consummating the
transactions negotiated between the Debtor and the Stalking Horse
Bidder.  

Finally, the Debtor asks the Court to waive the 14-day stay under
Bankruptcy Rules 6004(h) and 6006(d), and that the Order will be
effective and enforceable immediately upon its entry.

A copy of the Bidding Procedures is available at
https://bit.ly/2WQoaRg from PacerMonitor.com free of charge.

                      About Serendipity Labs

Serendipity Labs, Inc. is a workplace-as-a-service company that
offers co-working, shared offices and team suites.  It has over 35
locations in urban, suburban and secondary markets across the
United States.   

Serendipity Labs filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
20-68124) on July 15, 2020.  John Arenas, chairman and CEO, signed
the petition.  At the time of filing, the Debtor estimated $10
million to $50 million in assets and $1 million to $10 million in
liabilities.  Judge Sage M. Sigler oversees the case.  Nelson
Mullins Riley & Scarborough, LLP, is the Debtor's legal counsel.


SEVEN AND ROSE: Creditors' Recovery to Depend on Sale Price
-----------------------------------------------------------
Seven and Rose, LLC, submitted a Plan and a Disclosure Statement.

A hearing on the Disclosure Statement is scheduled for Jan. 27,
2021 at 10:30 a.m.

This is a single asset real estate case.  The Debtor's only source
of income is through the sale of the real estate.  The real estate
consists of Suite 300 (third floor) and Suite 200 (portion of
second floor) of 198 East Bay Street, a high-end commercial
building located in the heart of historic Charleston.  In addition,
the Debtor has an equitable interest (subject to TBG's mortgage
lien) in Suite 201 of the second floor, because Suites 200 and 201
were combined into a single suite during a remodel.

Class 8 General Unsecured Creditors are impaired.  General
unsecured creditors with allowed claims will be paid on a pro rata
basis within one year after the closing on a sale, after the claims
in Class 1 and Class 2 have been determined.  These creditors are
projected to receive payment in full of their claims, dependent
upon the final sale price of the property and the amount of Class 1
and Class 2 claims.

Class 9 Micfo Judgment Creditors (Unsecured) are impaired.  No
funds will be paid to this class of creditors upon the sale, or
otherwise, in connection with the Plan.  All creditors in this
class are disputed.

Class 11 Equity Owners are impaired.  The bankruptcy estate of Amir
Golestan, Case No. 19-05657-dd, holds the 100% membership interest
in the Debtor, but Golestan's estranged spouse asserts a marital
interest in the Debtor, which she claims vested as of the filing of
the marital litigation.  The issues pertaining to Kristin
Golestan's interest and the Golestan bankruptcy estate's interest
with regard to the Debtor's equity are disputed issues to be
determined in the pending family court matter and/or to be
determined in connection with a pending adversary proceeding in the
Golestan bankruptcy case pertaining to these matters.

An orderly auction of the assets will enable this reorganization to
be successful.  Further, the fact that the mortgagees will be
permitted to credit bid at the auction will assure that an auction
will protect the secured lenders at least to the extent they would
be protected through a foreclosure sale.  The sale of the property
will be by auction, as approved by the court, after appropriate
motion by the Debtor to be filed no later than March 1, 2021.

A full-text copy of the Disclosure Statement dated Dec. 16, 2020,
is available at https://bit.ly/34KE4RK from PacerMonitor.com at no
charge.

Attorney for the Debtor:

     Christine E. Brimm
     BARTON BRIMM, PA
     P. O. Box 14805
     Myrtle Beach, South Carolina 29587
     Tel: (803) 256-6582
     Fax: (803) 779-0267
     E-mail: Cbrimm@bartonbrimm.com

                     About Seven and Rose

Seven and Rose LLC filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.S.C. Case No. 20 03757)
on Oct. 5, 2020.  At the time of the filing, the Debtor disclosed
assets of between $1 million and $10 million and liabilities of the
same range.  Judge John E. Waites oversees the case.  Barton Brimm,
PA, led by Christine E. Brimm, Esq., serves as the Debtor's legal
counsel.


SHILO INN IDAHO: Taps Business Debt Solutions as Financial Advisor
------------------------------------------------------------------
Shilo Inn, Idaho Falls, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Washington to hire Business Debt
Solutions, Inc. as its financial advisor.

The firm will provide professional advice to the Debtor on
refinancing its secured debt.  

The firm will be paid at the following rates:

     (a) Underwriting and syndication fee in the amount of
$8,333.33  for services that include information gathering,
preparation and distribution of confidential information
memorandum, solicitation and evaluation of offers, distribution of
lender documents, and assistance in entering into a loan agreement;


     (b) Financing fee which is 3 percent of the total maximum
amount of the Debtor's lending facility due and payable
simultaneously with and at the time of actual closing and funding
of the loan pursuant to an agreement with a Business Debt Solutions
lender for the consummation of the facility;

     (c) Break-up fee which is 1.5 percent of the total maximum
amount of the Debtor's lending facility; and

     (d) Carve out fee which is 1 percent of the total maximum
amount of the Debtor's lending facility in the event the facility
is provided through the Bank of Idaho, Pacific Enterprise Bank,
Pacific Premier Bank, Live Oak Bank, Southstar Bank, and Poppy
Bank.
.
Chuck Doyle, managing director at Business Debt Solutions,
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 at:

     Chuck Doyle
     Business Debt Solutions, Inc.
     311 California Street, Suite 650
     San Francisco, CA 94104
     Tel: 415-989-970
     Fax: 415-423-1240
     Email: cdoyle@bizcap.com

                   About Shilo Inn, Idaho Falls

Shilo Inn, Idaho Falls, LLC filed a Chapter 11 petition (Bankr.
W.D. Wash. Case No. 20-42489) on Nov. 2, 2020.  At the time of the
filing, the Debtor was estimated to have $10 million to $50 million
in assets and $1 million to $10 million in liabilities.  

Judge Brian D. Lynch oversees the case.

Levene, Neale, Bender, Yoo & Brill LLP and Stoel Rives LLP serve as
the Debtor's bankruptcy counsel and local counsel, respectively.


SHILO INN OCEAN: Taps Business Debt Solutions as Financial Advisor
------------------------------------------------------------------
Shilo Inn, Ocean Shores, LLC and Shilo Inn, Nampa Suites, LLC seek
approval from the U.S. Bankruptcy Court for the Western District of
Washington to employ Business Debt Solutions, Inc. as financial
advisor.

The firm will provide professional advice to the Debtors on
refinancing their secured debt.

The firm will be compensated as follows:

     (a) Underwriting and syndication fee in the amount of
$8,333.33 for services that include information gathering,
preparation and distribution of confidential information
memorandum, solicitation and evaluation of offers, distribution of
lender documents, and assistance in entering into a loan agreement;


     (b) Financing fee, which is 3 percent of the total maximum
amount of the Debtor's lending facility due and payable
simultaneously with and at the time of actual closing and funding
of the loan pursuant to an agreement with a Business Debt Solutions
lender for the consummation of the facility;

     (c) Break-up fee, which is 1.5 percent of the total maximum
amount of the Debtor's lending facility; and

     (d) Carve out fee, which is 1 percent of the total maximum
amount of the Debtor's lending facility in the event the facility
is provided through the Bank of Idaho, Pacific Enterprise Bank,
Pacific Premier Bank, Live Oak Bank, Southstar Bank, and Poppy
Bank.

Chuck Doyle, managing director at Business Debt Solutions,
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 at:

     Chuck Doyle
     Business Debt Solutions, Inc.
     311 California Street, Suite 650
     San Francisco, CA 94104
     Tel: 415-989-970
     Fax: 415-423-1240
     Email: cdoyle@bizcap.com

                          About Shilo Inn

Hospitality companies Shilo Inn, Ocean Shores, LLC and Shilo Inn,
Nampa Suites, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Lead Case No. 20-42348) on Oct.
15, 2020.

At the time of the filing, Shilo Inn, Ocean Shores disclosed assets
of between $10 million and $50 million and liabilities of the same
range. Shilo Inn, Nampa Suites disclosed $1 million to $10 million
in both assets and liabilities.

Judge Brian D. Lynch oversees the cases.

The Debtors tapped Levene, Neale, Bender, Yoo & Brill L.L.P. as
their bankruptcy counsel and Stoel Rives LLP as their local
counsel.


SOUTHERN CLEARING: Seeks to Hire Paul Reece Marr as Legal Counsel
-----------------------------------------------------------------
Southern Clearing & Grinding, Inc. seeks approval from the U.S.
Bankruptcy Court for the Middle District of Georgia to hire Paul
Reece Marr, P.C. as its bankruptcy counsel.

Paul Reece Marr will provide these services:

     (a) advise the Debtor regarding its powers and duties in the
continued operation and management of its affairs;

     (b) prepare legal papers; and

     (c) perform all other legal services in connection with the
Debtor's Chapter 11 case.

The hourly rates of the law firm's attorney and staff are:

     Paul Reece Marr, Esq.   $375
     Paralegal               $175
     Clerical                 $50

The firm received a pre-bankruptcy retainer of $10,000 and $1,738
for the filing fee.

Paul Reece Marr does not represent interest adverse to the estate
with respect to any matter on which it is to be employed by the
Debtor, according to court filings.

The firm can be reached through:
   
     Paul Reece Marr, Esq.
     Paul Reece Marr, P.C.
     300 Galleria Parkway, N.W., Suite 960
     Atlanta, GA 30339
     Telephone: (770) 984-225
     Email: paul.marr@marrlegal.com

                About Southern Clearing & Grinding

Southern Clearing & Grinding, Inc. sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Ga. Case No. 20-51567) on
Dec. 10, 2020.  At the time of the filing, the Debtor disclosed
assets of between $1 million and $10 million and liabilities of the
same range.

Judge James P. Smith oversees the case.  Paul Reece Marr, P.C. is
the Debtor's legal counsel.


STANDARD AMUSEMENTS: Unsecured Claims Unimpaired in Confirmed Plan
------------------------------------------------------------------
Standard Amusements LLC won approval of its Combined Disclosure
Statement and First Amended Plan of Reorganization.

Following a hearing on Dec. 18, 2020, Judge Robert Drain entered an
order confirming the Plan.

The Combined Disclosure Statement and Plan provides for the payment
in full of all of the Debtor's creditors and the settlement of the
Debtor's disputes with the County through entry into a new Playland
management agreement acceptable to both parties.  The Plan is the
result of 10 months of negotiations between the Debtor and the
County and is in the best interests of the Debtor, its estate,
creditors, and other parties-in interest.  If the Combined
Disclosure Statement and Plan is confirmed and consummated, the
Debtor will emerge from bankruptcy as the Reorganized Debtor with a
new 30-year plan for the management and operation of Playland.

Class 3 General Unsecured Claims are unimpaired.  Each holder of an
allowed claim will receive reinstatement pursuant to Section
1124(2) of the Bankruptcy Code or cash such that the claim is
rendered unimpaired.

A full-text copy of the Combined Disclosure Statement and First
Amended Plan of Reorganization dated Dec. 16, 2020, is available at
https://bit.ly/2KXjHtk from PacerMonitor.com at no charge.

A full-text copy of the Plan Confirmation order entered Dec. 18,
2020, is available at https://bit.ly/3rZmhjV

Attorneys for the Debtor:

     O'MELVENY & MYERS LLP
     Times Square Tower
     Seven Times Square
     New York, New York 10036
     Telephone: (212) 326-2000
     Facsimile: (212) 326-2061

                    About Standard Amusements

Standard Amusements LLC filed a Chapter 11 bankruptcy petition
(Bankr. S.D.N.Y. Case No. 19-23061) on May 27, 2019, and is
represented by Daniel L. Cantor, Esq., John J. Rapisardi, Diana
Perez, and Daniel Shamah, at O'Melveny & Myers LLP, in New York.


TAMARAC 10200: Jan. 20 Auction of All Assets Set
------------------------------------------------
Judge Peter D. Russin of the U.S. Bankruptcy Court for the Southern
District of Florida authorized the bidding procedures proposed by
Tamarac 10200, LLC and Unipharma, LLC, in connection with the sale
of substantially all assets to NHTV (AIV) ULM BIDCO, LLC, on the
terms of the Asset Purchase Agreement, dated Dec. 7, 2020, subject
to overbid.

In exchange, NHTV offers the following: (i) $20 million, which
amount will be credited against obligations outstanding under the
Loan Documents; plus (ii) the assumption by the Buyer of (A) the
remaining outstanding debt due under the prepetition senior secured
lending arrangement and (B) if so elected by the buyer in
accordance with the Stalking Horse Bid Agreement, all or any
portion of the outstanding obligations under the DIP Facility; plus
(iii) the assumption by the Stalking Horse Bidder of the other
assumed liabilities.

A hearing on the Motion to Shorten Notice on the Bidding Procedures
Motion was held on Dec. 30, 2020 at 10:00 a.m.

The Debtors are authorized to enter into the Stalking Horse Bid
Agreement, subject to higher or otherwise better offers received
from Competing Qualified Bidders at the Auction.  NHTV, together
with its permitted successors, assigns and designees, is approved
as the Stalking Horse Bidder for the Purchased Assets, pursuant to
the terms of the Stalking Horse Bid Agreement and the Order.  The
Debtors are authorized to perform any obligations of the Debtors
set forth in the Stalking Horse Bid Agreement that are intended to
be performed prior to the Sale Hearing or entry of the Sale Order,
without further order of the Court.  

The Expense Reimbursement is approved on the terms set forth in the
Stalking Horse Bid Agreement; provided, however, that the amount of
the Expense Reimbursement that a Preliminary Interested Investor
will use solely for the purpose of the amount of the "Expense
Reimbursement" referenced in the Amount of Bid set forth in
paragraph II.b of the Bidding Procedures is set at $500,000;
provided further, the Stalking Horse Bidder will provide the
Debtors and U.S. Trustee with documentation supporting the payment
of the Expense Reimbursement up to $750,000 five business days
prior to the Sale Hearing; provided further, that the U.S. Trustee
may only ask to challenge on the grounds of amounts sought for
reimbursement over $500,000; provided further, that the Stalking
Horse Bidder may only seek reimbursement of fees incurred in
connection to the Stalking Horse Bid Agreement and the Sale
Hearing.

Nothing in the Order precludes the right of the Stalking Horse
Bidder to seek reimbursement in excess of $750,000 in establishing
the reasonableness of the Expense Reimbursement (to the extent
applicable), however it will only be entitled to actual payment and
reimbursement up to $750,000.  The Expense Reimbursement will
constitute an allowed administrative expense claim against each
Debtors' bankruptcy estates under sections 503(b) and 507 of the
Bankruptcy Code (without the need to file a proof of claim).  The
obligation of the Debtors to pay the Expense Reimbursement will
survive termination of the Stalking Horse Bid Agreement.

Subject to the terms of the Stalking Horse Bid Agreement, the
Debtors will pay the Expense Reimbursement out of the proceeds of
an Alternate Transaction to the Stalking Horse Bidder of
immediately available funds to the account specified by the
Stalking Horse Bidder to the Debtors in writing and will be paid to
the Stalking Horse Bidder prior to the payment of the proceeds of
such sale to any third party asserting a lien on the Purchased
Assets (and no Lien of any third party will attach to the portion
of the sale proceeds representing the Expense Reimbursement).  

The obligation of the Debtors' estates to pay each of the Expense
Reimbursement, as provided by the Stalking Horse Bid Agreement and
this Order, is approved in all respects and will survive
termination of the Stalking Horse Bid Agreement and will be payable
out on the terms set forth in the Stalking Horse Bid Agreement.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Jan. 18, 2021 at 5:00 p.m. (ET)

     b. Initial Bid: Must include (i) cash consideration of not
less than the sum of the Purchase Price (including the amount of
the Assumed Debt as of the Closing Date) plus (a) all amounts
outstanding under the DIP Documents, (b) the Expense Reimbursement
and (c) an initial cash overbid of $500,000 and (ii) assumption of
the Assumed Liabilities (other than the Assumed Debt)

     c. Deposit: 10% of the proposed bid

     d. Auction: If the Debtors receive more than one Competing
Qualified Bid by the Bid Deadline, an Auction will take place on
Jan. 20, 2021 at 10:00 a.m. (ET) at the offices of Berger Singerman
LLP, located at 1450 Brickell Avenue, Suite 1900, Miami, Florida
33131, or such other place and time, or by electronic means (e.g.,
Zoom), as the Debtors will notify all Competing Qualified Bidders,
including the Stalking Horse Bidder, the counsel for the Stalking
Horse Bidder and other invitees in accordance with the Bidding
Procedures, and for the avoidance of any doubt, the Auction is
subject to the right of the Debtors, in the reasonable exercise of
their business judgment, to adjourn the Auction to a later date.  
If there is no Auction, the Debtors will file serve and file a
notice with this Court not later than Jan. 19, 2021 at 3:00 p.m.
(ET) stating that there will be no Auction and the Debtors are
moving forward with the Sale Hearing with the Stalking Horse
Bidder, subject to the proviso in the immediately preceding
sentence.

     e. Bid Increments: $500,000

     f. Sale Hearing: Jan. 21, 2021 at 12:00 p.m. (ET).  May be
continued to Jan. 22, 2021 at 10:00 a.m. (ET)

     g. Sale Objection Deadline: Jan. 14, 2021 at 4:00 p.m. (ET)

     h. Closing: Feb. 5, 2021

     i. Credit Bid: Credit bids will be accepted.  The Stalking
Horse Bid Agreement is, in part, a Credit Bid.

The Sale Notice is approved and the Debtors are authorized to make
non-substantive or immaterial changes to the Notice of Auction and
Sale Hearing or to fill in missing information, in each case to the
extent not inconsistent with the Order, prior to service or
publication of the Notice of Auction and Sale Hearing.  

Three business days after the entry of the Order, the Debtors will
file the Sale Notice with the Court and will serve the Sale Notice
upon the Sale Notice Parties.

The Assumption and Assignment Procedures, and the payment by the
Debtors of any related Cure Amounts, as set forth in the Stalking
Horse Bid Agreement and the Motion, are approved.  The Assumption
Notice is also approved in its entirety.  The Contract Objection
Deadline is Jan. 14, 2021 at 4:00 p.m. (ET).  On the date of the
Closing, with respect to Cure Amounts not disputed as of the
Closing Date, the Debtors will pay all Cure Amounts to the
applicable counterparty and the Stalking Horse Bidder will have no
liability therefor.

For the reasons stated in the Motion and at the Hearing, the Court
granted the Debtors' request for shortened notice with respect to
the relief requested in the Motion.  The Stalking Horse Bidder is
entitled to make any additional bids at the Auction in compliance
with the Bidding Procedures.  For purposes of any Overbid, the
Stalking Horse Bidder will be entitled to a credit in the amount of
the Expense Reimbursement.

A copy of the Bidding Procedures is available at
https://bit.ly/3b0C6R1 from PacerMonitor.com free of charge.

               About Tamarac 10200 and Unipharma LLC

Tamarac 10200, LLC owns a 165,000-square-foot manufacturing
facility located in Tamarac, Fla., that packages prescription, over
the counter, and nutraceutical and oral ophthalmic solutions.

Tamarac's affiliate, Unipharma, LLC, is a healthcare packaging
company serving the pharmaceutical and nutraceutical sectors in the
development, manufacturing, and packaging of liquid, disposable,
and single-dose units.  Visit https://www.unipharmausa.com/

Tamarac and Unipharma filed voluntary petitions for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
20-23346) on Dec. 7, 2020.  The petitions were signed by CRO Neil
F. Luria.  

At the time of the filing, Tamarac disclosed estimated assets of
$10 million to $50 million and estimated liabilities of $50 million
to $50 million, while Unipharma estimated to have $50 million to
$100 million in assets and $100 million to $500 million in
liabilities.

The Hon. Peter D. Russin oversees the cases.

The Debtors tapped Berger Singerman LLP as counsel, SOLIC Capital
Advisors, LLC and SOLIC Capital, LLC as restructuring advisor, and
Kurtzman Carson Consultants LLC as notice and claims agent.


TENTLOGIX INC: Seeks to Hire Kelley Fulton as Legal Counsel
-----------------------------------------------------------
Tentlogix Inc. seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to hire Kelley, Fulton & Kaplan,
P.L. as its legal counsel.

The Debtor needs the firm's services in connection with its Chapter
11 case, which include:  

     (a) advising the Debtor with respect to its powers and duties
and the continued management of its business operations;

     (b) advising the Debtor with respect to its responsibilities
in complying with the U.S. Trustee's operating guidelines and
reporting requirements and with the rules of the court;

     (c) preparing legal documents;

     (d) protecting the interest of the Debtor in all matters
pending before the court; and

     (e) representing the Debtor in negotiation with its creditors
in the preparation of a Chapter 11 plan.

Kelley Fulton will be paid at an hourly rate of $450 and will
receive reimbursement for out-of-pocket expenses.

The Debtor agreed to pay Kelley Fulton a pre-bankruptcy retainer in
the amount of $37,500 and a monthly payment of $3,000 during the
pendency of its case as a post-petition retainer.

Craig Kelley, Esq., at Kelley Fulton, disclosed in court filings
that his firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

Kelley Fulton can be reached at:

     Craig I. Kelley, Esq.
     Kelley, Fulton & Kaplan, P.L.
     1665 Palm Beach Lakes Blvd., Ste. 1000
     West Palm Beach, FL 33401
     Tel: (561) 491-1200
     Email: (561) 684-3773

                       About Tentlogix Inc.

Tentlogix Inc. filed for Chapter 11 bankruptcy protection (Bankr.
S.D. Fla. Case No. 20-22971) on Nov. 27, 2020.  Gary Hendry, chief
executive officer, signed the petition.

At the time of the filing, the Debtor disclosed $3,135,866 in
assets and $10,689,420 in liabilities.

Judge Mindy A. Mora oversees the case.  Kelley, Fulton & Kaplan,
P.L. is the Debtor's legal counsel.


TOMAHAWK ROOFING: Seeks to Hire Alice Bower as Legal Counsel
------------------------------------------------------------
Tomahawk Roofing DFW LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire the Law Office of
Alice Bower as its legal counsel.

The Debtor needs the firm's services in connection with its Chapter
11 case, which include legal advice regarding its powers and duties
in the management of its affairs and the preparation of legal
papers.

The firm's hourly rates are:

     Alice Bower, Esq.       $350
     Associate               $250
     Legal Assistants        $100

The Law Office of Alice Bower is a disinterested person within the
meaning of $101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Alice Bower, Esq.
     Law Office of Alice Bower
     6421 Camp Bowie Blvd., Suite 300
     Fort Worth, TX 76116
     Tel: (817) 737-5436
     Fax: (817) 737-2970

                    About Tomahawk Roofing DFW LLC

Tomahawk Roofing DFW LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case No.
20-43876) on Dec. 28, 2020.  At the time of the filing, the Debtor
disclosed assets of between $100,001 and $500,000 and liabilities
of the same range.

Judge Mark X. Mullin oversees the case.  The Law Office Of Alice
Bower serves as the Debtor's legal counsel.


TOUCHPOINT GROUP: Board OKs Conversion of $967,670 Debt Into Equity
-------------------------------------------------------------------
The Board of directors of Touchpoint Group Holdings Inc. approved
the conversion of unpaid compensation and expenses due to certain
members of the Board of directors totaling $967,670 into 59,732,764
shares of common stock of the Company.  The debt was converted at a
price of $0.0162 per share, equal to the closing price quoted on
Dec. 28, 2020.  In addition to this conversion of the Company's
obligations to certain directors into equity the Company determined
to issue 5,000,000 shares of common stock to a key employee who has
been working on the roll-out of the Touchpoint software to key
customers.

As the shares were issued in private transactions, are deemed
restricted securities and the certificates representing the shares
will bear a restrictive Securities Act legend.  Consequently, the
issuances are deemed exempt pursuant to Section 4(2) of the
Securities Act of 1933, as amended.

                        About Touchpoint

Touchpoint Group Holdings, Inc., headquartered in Miami, Florida,
-- http://www.touchpointgh.com-- is a media and digital technology
acquisition and software company, which owns Love Media House, a
full-service music production, artist representation and digital
media business.  The Company also and holds a majority interest in
123Wish, a subscription-based, experience marketplace, as well as
majority interest in Browning Productions & Entertainment, Inc., a
full-service digital media and television production company.

Touchpoint Group reported a net loss of $6.63 million for the year
ended Dec. 31, 2019, compared to a net loss of $14.58 million for
the year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company
had $4.14 million in total assets, $3.35 million in total
liabilities, $605,000 in temporary equity, and $191,000 in total
stockholders' equity.

Cherry Bekaert LLP, in Tampa, Florida, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
April 24, 2020 citing that the Company has recurring losses and
negative cash flows from operations that raise substantial doubt
about its ability to continue as a going concern.


TRANSFORMATION TECH: Taps Imperial Capital as Financial Advisor
---------------------------------------------------------------
Transformation Tech Investors, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Delaware to hire Imperial
Capital, LLC as its financial advisor.

Imperial Capital will provide services in connection with the
Debtor's Chapter 11 case, which include:

     (a) analyzing the Debtor's business, operations, properties,
financial condition, competition, forecast, prospects and
management;

     (b) conducting the financial valuation of the ongoing
operations of the Debtor;

     (c) assisting the Debtor in developing, evaluating,
structuring and negotiating the terms and conditions of a potential
restructuring plan;

     (d) advising the Debtor on a proposed purchase price and form
of consideration for a potential transaction;

     (e) assisting the Debtor in developing, evaluating,
structuring and negotiating the terms and conditions of a potential
transaction;

     (f) assisting the Debtor in the preparation of solicitation
materials with respect to a potential transaction;

     (g) identifying and contacting selected qualified buyers for a
potential transaction and furnishing them with copies of offering
materials;

     (h) assisting the Debtor in arranging for potential buyers to
conduct due diligence investigations; and

     (i) providing other financial advisory services as may from
time to time be agreed upon between the Debtor and Imperial.

The Debtor will pay Imperial Capital a monthly financial advisory
fee of $75,000 and a transaction fee to be calculated based on the
following schedules: (a) 1 percent of "transaction consideration"
up to $540 million, plus, if applicable, and (b) 2 percent of
transaction consideration in excess of $540 million.  Imperial
Capital will also be reimbursed for out-of-pocket expenses.

The Debtor paid Imperial Capital in the approximate amount of
$375,000 in fees prior to its Chapter 11 filing.

John Mack, managing director at Imperial Capital, disclosed in
court filings that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

Imperial Capital can be reached at:

     John E. Mack III
     Imperial Capital, LLC
     10100 Santa Monica Blvd., Suite 2400
     Los Angeles, CA 90067
     Phone: (310) 246-3705 / (310) 246-3700
     Fax: (310) 777-3000
     Email: jmack@imperialcapital.com

               About Transformation Tech Investors

Transformation Tech Investors, Inc. is a managed services provider
delivering business security systems, managed network services,
managed voice over IP, and business intelligence solutions to
distributed enterprises.

Transformation Tech Investors sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Del. Case No. 20-12970) on Nov. 11,
2020.  At the time of the filing, the Debtor had estimated assets
of between $100,000 and $500,000 and liabilities of between $100
million and $500 million.  

The Debtor tapped Richards, Layton & Finger, P.A. as its legal
counsel, Imperial Capital LLC as financial advisor, and Reliable
Companies as claims and noticing agent and administrative advisor.


TRANSPINE INC: Plan Depends on Outcome of State Court Action
------------------------------------------------------------
Transpine, Inc., filed with the U.S. Bankruptcy Court for the
Central District of California, San Fernando Valley Division, a
Disclosure Statement describing Chapter 11 Plan dated Dec. 31,
2020.

The chapter 11 was largely precipitated by a pending foreclosure
sale by the first trust deed holder, Wooshies, Inc.

Prepetition, the Debtor was subject to a civil action filed by
Overland Direct Inc. on or about May 30, 2017 in the Superior Court
of California for the County of Los Angeles (Van Nuys East
Courthouse) bearing case number LC105743 (the "State Court
Action").  Through the State Court Action, Overland is challenging
the validity of Debtor's ownership of the Property, based on a
meritless theory of an alleged fraudulent conveyance as to third
parties against whom Overland obtained a judgment in or about
December 2016.  The Debtor filed a Notice of Stay of Proceedings in
the State Court Action on Aug. 7, 2020 and removed the State Court
Action to the Bankruptcy Court on Aug. 19, 2020 which commenced
adversary case number 1:20-ap-01074-VK.  On Oct. 15, 2020, the
Bankruptcy Court remanded the State Court Action back to the
Superior Court.  On Nov, 5, 2020, the Bankruptcy Court entered an
order modifying the automatic stay to allow Overland Direct Inc. to
proceed to final judgment against Debtor in the State Court Action.
Trial in the State Court Action is currently scheduled for July
2021.

The Debtor's objective as a Chapter 11 debtor is to arrange for an
orderly reorganization through liquidation of the Property after
the State Court Action is concluded.  Following sale or refinance
of the Property, the Plan Funds will be distributed to creditors in
compliance with the provisions of the Plan.

Class 3 consists of timely-filed and scheduled general unsecured
claims with a total amount of $48,378.  Each allowed general
unsecured creditor will receive payment in full of their claim from
the sale or refinance of the Property once the state court
litigation with Overland Direct, Inc., is concluded.  Trial is set
for July 2021.  The Debtor reserves the right to prepay allowed
general unsecured claims from available funds.

Nisan Tepper will retain his interest in the Reorganized Debtor but
will not be allowed to take any distributions until all secured and
unsecured claims are paid in full.  Nisan Tepper is making a new
value contribution by way of waiving his $101,000 in claims against
the Debtor upon confirmation of this Plan, and paying $45,000 in at
the time of confirmation to cover administrative claims.   If for
any reason this Plan is not confirmed, Nisan Tepper reserves all
rights.

The Plan will be funded with the Plan Funds. The Debtor will fund
the Plan from the following sources: (1) rental income from the
Property; (2) proceeds from the sale/refinance of the Property
(which will occur once the state court litigation with Overland
Direct, Inc. has concluded -- estimated after trial currently
scheduled for July 2021) and (3) any other cash available on the
Effective Date of the Plan, including $45,000 in cash to be
contributed by Nisan Tepper to cover allowed administrative
claims.

The Debtor estimates having at least $45,000 on hand on the
Effective Date, plus ongoing rental income and contributions by
Nisan Tepper.  The Plan Funds shall be sufficient in amount to
cover the amounts due on the Effective Date.

A full-text copy of the Disclosure Statement dated Dec. 31, 2020,
is available at https://bit.ly/38R53fE from PacerMonitor.com at no
charge.

Attorneys for the Debtor:

        Leslie A. Cohen, Esq.
        J'aime Williams, Esq.
        LESLIE COHEN LAW, PC
        506 Santa Monica Blvd., Suite 200
        Santa Monica, CA 90401
        Telephone: 310.394.5900
        Facsimile: 310.394.9280
        E-mail: leslie@lesliecohenlaw.com
                jaime@lesliecohenlaw.com

                       About Transpine Inc.

Transpine, Inc., based in Tarzana, CA, is a corporation whose
primary asset is its 100% ownership of the real property located at
4256 Tarzana Estates Drive, Tarzana, CA 91356.

Transpine filed a Chapter 11 petition (Bankr. C.D. Cal. Case No.
20-11286) on July 22, 2020.  In the petition signed by CEO Nisan
Tepper, the Debtor was estimated to have $1 million to $10 million
in both assets and liabilities.  The Honorable Victoria S. Kaufman
presides over the case.  LESLIE COHEN LAW PC serves as bankruptcy
counsel to the Debtor.


UNITED CANVAS: To Seek Plan Confirmation on Jan. 12
---------------------------------------------------
Judge J. Craig Whitley has entered an order conditionally approving
the Disclosure Statement Regarding Amended Joint Plan of
Reorganization of United Canvas & Sling, Inc., et al.

The hearing to consider final approval of the Disclosure Statement
and confirmation of the Plan will be held on Jan. 12, 2021 at 2:00
p.m. in the United States Bankruptcy Court, Charles Jonas Federal
Building, Courtroom 1-4, 401 West Trade Street, Charlotte, North
Carolina.

Jan. 5, 2021, is fixed as the last day for filing written
objections to confirmation of the plan and final approval of the
disclosure statement.

Jan. 5, 2021, is fixed as the last day for filing written
acceptances or rejections of the plan.

On or before Jan. 8, 2021, counsel for the Debtors will file a
ballot report and copies of the ballots that were cast to accept or
reject the plan.

                     The Reorganization Plan

According to the Approved Disclosure Statement, the key component
of the Plan is the settlement between the Debtors, Aquesta Bank and
the Schwartz family.  The Bank will have (i) a stipulated secured
claim of $5,000,000, and (ii) a $100,000 general unsecured claim
which shall be classified and paid as a Critical Vendor and Service
Provider as set forth in Sub-Class 7A of the Modified Plan.  The
Bank Stipulated Secured Claim will be paid as follows on or before
Dec. 31, 2021 and on the following general terms: (i) through the
sale or refinance of the SFP real property with a minimum paydown
to the Bank of $3.2 million on or before June 30, 2021, (ii)
quarterly paydowns of up to $125,000 per quarter for the first
three quarters of 2021, and (iii) the refinance or payoff of the
Remaining Discounted Balance on or before Dec. 31, 2021.  The
Debtors will make $30,000 per month adequate protection payments to
the Bank through the sale closing.  After the sale closing, the
Debtors will make monthly interest only payments to the Bank on the
Remaining Discounted Balance at the rate of 4.75% per annum.

Under the Plan, the Debtors will also satisfy the allowed claims of
its other secured creditors by restructuring their indebtedness
based on the appraised value of the collateral and retaining the
equipment and vehicles.  This treatment applies to the secured
claims of Marlin Leasing, CIT Bank, Balboa Capital Corp., TCF
Equipment Finance, and Mercedes Benz Financial Services.  

The Plan also proposes to pay various classes of unsecured claims:

    * First, the Plan proposes to pay the unsecured claims of
certain employees of debtor UCS related to unpaid contributions to
UCS's 401k plan.  These Employee Claims will be paid to or for the
benefit of the affected employees within 60 days of the Plan's
Effective Date.  Employee Claims are classified in Class 10 of the
Plan.   

    * Second, the Debtors other unsecured creditors will be paid as
follows: (i) Critical Vendor and Service Providers will be paid up
to the full amount of their allowed claims in quarterly payments
from the actual disposable income of the Reorganized Debtors for a
period of three years from the Plan's Effective Date, and (ii)
Noncritical Vendor and Service Providers will receive a pari passu
from the sum of up to $75,000 within 60 days of the Plan's
Effective Date.  

    * Third, and except as set forth in the Plan, the allowed
unsecured claims of the Debtors' insiders will be subordinated and
they shall not receive any distributions under the Plan until the
Reorganized Debtors have fully performed their obligations under
the Plan.  The only insider claims that will be paid prior to the
completion of all Plan payments are the Employee Claims of Jason
Schwartz, Adam Schwartz and Zachary Schwartz related to unpaid 401k
contributions.  

Sub-Class 7-A comprising holders of Allowed Critical Vendor Claims
and Service Provider Claims will recover up to 100%.  Sub-Class 7-B
comprising allowed noncritical vendor and service provider claims
will recover up to 10%.

Finally, all Equity Interests held prior to the Petition Date will
be retained.  Upon the Plan's Effective Date, the Schwartz family
will make a $150,000 contribution to fund the Reorganized Debtors'
operations and to provide additional working capital to the
Reorganized Debtors.  The holders of Debtor's equity interests will
not receive any distributions until all senior classes are paid in
full, except to the extent necessary to pay income taxes related to
their ownership interest in the applicable Debtor.  

A copy of  the Approved Disclosure Statement filed Dec. 16, 2020 is
available at:
https://bit.ly/2LfJVaW

                    About United Canvas & Sling

United Canvas & Sling, Inc., manufactures sporting and athletic
goods, including sports and fitness equipment.

United Canvas & Sling and two affiliates filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code (Bankr. W.D.N.C.
Lead Case No. 20-30781) on Aug. 25, 2020.  The petitions were
signed by John Fioretti, representative for receiver.  At the time
of filing, Debtor estimated $1 million to $10 million in both
assets and liabilities.  Judge Laura T. Beyer oversees the case.
Andrew T. Houston, Esq., at Moon Wright & Houston, PLLC, is
Debtor's legal counsel.


URBAN ONE: Director Resignation Triggers Nasdaq Noncompliance
-------------------------------------------------------------
Urban One, Inc. received notice from The Nasdaq Stock Market, Inc.
that as a result of the resignation of Geoffrey Armstrong as a
director of the Company effective Nov. 23, 2020 the Company was no
longer in compliance with Nasdaq's audit committee requirements as
set forth in Nasdaq Marketplace Rule 5605 since Mr. Armstrong had
been a member of the audit committee.  Nasdaq Marketplace Rule
5605(c)(4) requires that the audit committee consist of three
independent directors.  As a result of Mr. Armstrong's resignation,
the number of directors serving on the audit committee of the
Company's board of directors had been reduced to two.  The notice
from Nasdaq indicated that, consistent with Nasdaq Marketplace Rule
5605(c)(4), the Company is provided a cure period until the earlier
of the Company's next annual meeting of stockholders or Nov. 30,
2021 to regain compliance with this requirement.  If the next
annual shareholders' meeting is held before May 31, 2021, then the
Company must evidence compliance no later than May 31, 2021.  If
the Company were to fail to regain compliance within this cure
period, its Class A and Class D common stock would be subject to
delisting upon notification of such a determination by the Nasdaq
staff, which determination could be appealed.

                             About Urban One

Urban One, Inc. (urban1.com), together with its subsidiaries, is a
diversified media company that primarily targets Black Americans
and urban consumers in the United States.  The Company owns TV One,
LLC (tvone.tv), a television network serving more than 59 million
households, offering a broad range of original programming, classic
series and movies designed to entertain, inform and inspire a
diverse audience of adult Black viewers.  As of June 2020, Urban
One currently owns and/or operates 61 broadcast stations (including
all HD stations, translator stations and the low power television
stations it operates) branded under the tradename "Radio One" in 14
urban markets in the United States. Through its controlling
interest in Reach Media, Inc. (blackamericaweb.com), the Company
also operates syndicated programming including the Rickey Smiley
Morning Show, the Russ Parr Morning Show and the DL Hughley Show.
In addition to its radio and television broadcast assets, Urban One
owns iOne Digital (ionedigital.com), its wholly owned digital
platform serving the African-American community through social
content, news, information, and entertainment websites, including
its Cassius, Bossip, HipHopWired and MadameNoire digital platforms
and brands. The Company also has invested in a minority ownership
interest in MGM National Harbor, a gaming resort located in Prince
George's County, Maryland.

As of Sept. 30, 2020, the Company had $1.21 billion in total
assets, $1.03 billion in total liabilities, $11.12 million in
redeemable noncontrolling interests, and $162.45 million in total
stockholders' equity.

                              *   *   *

As reported by the TCR on Nov. 27, 2020, S&P Global Ratings
affirmed its 'CCC' issuer credit rating on Urban One Inc. and
removed all of its ratings from CreditWatch, where the rating
agency placed them with negative implications on Oct. 12, 2020.


US1 CORPORATION: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: US1 Corporation
        5960 NW 99th Avenue
        Unit 7
        Miami, FL 33178

Chapter 11 Petition Date: January 4, 2020

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-10025

Judge: Hon. Laurel M. Isicoff

Debtor's Counsel: Nicholas B. Bangos, Esq.
                  NICHOLAS B. BANGOS, PA
                  2560 RCA Blvd., Suite 114
                  Palm Beach Gardens, FL 33410
                  Tel: 561-781-0202
                  E-mail: nick@nbbpa.com

Total Assets as of June 30, 2020: $2,576,059

Total Liabilities as of June 30, 2020: $1,992,035

The petition was signed by Bret L. Bowman, president.

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

https://www.pacermonitor.com/view/3JBXDLY/US1_Corporation__flsbke-21-10025__0001.0.pdf?mcid=tGE4TAMA


VALARIS PLC: JSC Buying ENSCO 101 Jack-up Rig for $25 Million Cash
------------------------------------------------------------------
Valaris PLC and affiliates ask the U.S. Bankruptcy Court for the
Southern District of Texas to authorize the sale of Ensco Offshore
International Co.'s jack-up rig, ENSCO 101, to JSC
"Arktikmorneftegazrazvedka" for $25 million cash.

As a result of the current market downturn, in the lead up to these
chapter 11 cases, the Debtors implemented various initiatives to
cut costs and increase efficiency, including preservation stacking
certain uncontracted rigs, and retiring, selling, or scrapping
certain other rigs from the fleet entirely.  As part of the
initiative, the Debtors decided to preservation stack one of its
jack-up rigs, the ENSCO 101.  The preservation process was
completed and the Rig has been preservation stacked since October
2020.  

During the process of stacking the Rig, the Debtors were approached
by the Buyer with an offer to purchase the Rig.  Following
arms'-length negotiations, the Debtors determined that the Buyer's
offer of $25 million in cash, on the terms and conditions set forth
in the Agreement, was in the best interests of the Debtors and
their stakeholders, as the Sale would maximize the value of the Rig
for the Debtors' estates.  The sale will be free and clear of all
interests, with any such interests to attach to the proceeds of the
Sale.  Ensco and the Buyer have engaged in extensive, arms'-length
negotiations on the terms of the Agreement and expect to execute
the Agreement in the coming weeks.   

The Sale is a sound exercise of the Debtors' business judgment, as
it will provide the Debtors with approximately $24.75 million of
incremental liquidity and relieve them of the costs of holding the
Rig, which has been preservation stacked since October 2020.  The
Debtors incur substantial costs in connection with preservation
stacking the Rig, and would incur additional costs in connection
with reactivating the Rig if the Company were to obtain a drilling
contract utilizing the Rig.  Given that the Debtors are not
currently utilizing the Rig, realizing the value of the Rig now
through the Sale is more beneficial to their estates than
continuing to preservation stack the Rig.  In the Debtors' business
judgment, $25 million is a fair, reasonable sale price for the Rig,
and the Sale is the best available option to maximize the value of
the Rig.

To implement the foregoing successfully, the Debtors ask that the
Court enters an order providing that notice of the relief sought
satisfies Bankruptcy Rule 6004(a) and that the Debtors have
established cause to exclude such relief from the 14-day stay
period under
Bankruptcy Rule 6004(h).

Objections, if any, must be filed within 21 days from the date of
Motion service.

A copy of the Agreement is available at https://bit.ly/3aSYhZo from
PacerMonitor.com free of charge.

The Purchaser:

          JSC "ARKTIKMORNEFTEGAZRAZVEDKA"
          33/3 Akademika Knipovicha Street
          Murmansk, Russia 183039
          Attn: Michail Popov;
          Telephone: (8152) 55-20-00
          Facsimile: (8152) 44-14-91
          E-mail: amnqr@amnqr.ru
                  popov.m@amnqr.ru

                         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.com/for more
information.

On Aug. 19, 2020, Valaris and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 20-34114).

The Debtors 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.


VERTEX ENERGY: Nasdaq Extends Compliance Period Until June 28
-------------------------------------------------------------
Vertex Energy, Inc. received formal notification from the Listing
Qualification Department of the Nasdaq Stock Market notifying the
Company that it has been granted an additional 180-day compliance
period, or until June 28, 2021, to regain compliance with the
minimum $1.00 bid price per share requirement of Nasdaq's
Marketplace Rule 5550(a)(2).

If at any time until June 28, 2021, the bid price of the Company's
common stock closes at or above $1.00 per share for a minimum of 10
consecutive trading days, the Company will regain compliance with
the Rule, and the matter will be closed.

In accordance with Nasdaq Marketplace Rule 5810(c)(3)(A), Nasdaq
staff determined that the Company was eligible for an additional
180-day period to regain compliance based on the Company meeting
the continued listing requirement for the market value of publicly
held shares and all other applicable requirements for initial
listing on the Nasdaq Stock Market, with the exception of the bid
price requirement.

If the Company does not meet the minimum bid requirement during the
additional 180-day grace period, Nasdaq will provide written
notification to the Company that its shares will be subject to
delisting.  At such time, the Company may appeal the delisting
determination to a Nasdaq Hearings Panel.  The Company would remain
listed pending the Panel's decision.  There can be no assurance
that if the Company does appeal a subsequent delisting
determination, that such appeal would be successful.

This current notification from Nasdaq has no immediate effect on
the listing or trading of the Company's shares, which will continue
to trade on the Nasdaq Stock Market under the symbol "VTNR".

                         About Vertex Energy

Houston-based Vertex Energy, Inc. (NASDAQ: VTNR) is a specialty
refiner of alternative feedstocks and marketer of petroleum
products.  Vertex is one of the largest processors of used motor
oil in the U.S., with operations located in Houston and Port Arthur
(TX), Marrero (LA) and Heartland (OH).  Vertex also co-owns a
facility, Myrtle Grove, located on a 41-acre industrial complex
along the Gulf Coast in Belle Chasse, LA, with existing
hydro-processing and plant infrastructure assets, that include nine
million gallons of storage. The Company has built a reputation as a
key supplier of Group II+ and Group III base oils to the lubricant
manufacturing industry throughout North America.

Vertex reported a net loss of $5.48 million for the year ended Dec.
31, 2019, compared to a net loss of $1.98 million for the year
ended Dec. 31, 2018.


VITALITY HEALTH: Seeks to Hire Litvak Law Group as Special Counsel
------------------------------------------------------------------
Vitality Health Plan of California, Inc. seeks approval from the
U.S. Bankruptcy Court for the Central District of California to
hire Litvak Law Group, PC as its special counsel.

The Debtor requires the firm's legal assistance to handle corporate
matters and to prosecute or defend various litigation and
administrative proceedings involving the Debtor.

Litvak Law's hourly rates are:

     Uri Litvak, Partner             $400
     Mary Aversono, of Counsel       $400
     Joel Poremba, of Counsel        $400
     Jonathan Goldstein, of Counsel  $400
     Paralegals                      $150

Litvak Law does not represent any interest adverse to the Debtor
and its estate, according to court filings.

The firm can be reached through:

     Uri Litvak, Esq.
     Litvak Law Group, PC
     2424 S.E. Bristol St. #300
     Newport Beach, CA 92660
     Tel: (949) 477-4900
     Fax: (949) 335-7113

             About Vitality Health Plan of California

Vitality Health Plan of California, Inc. is a health insurance
company in Cerritos, Calif.  Visit https://www.vitalityhp.net for
more information.
                     
Vitality Health Plan of California sought Chapter 11 protection
(Bankr. C.D. Cal. Case No. 20-21041) on Dec. 18, 2020. In the
petition signed by CEO Brian Barry, the Debtor was estimated to
have assets of $1 million to $10 million and liabilities of $10
million to $50 million.  

Judge Julia W. Brand oversees the case.  

Winthrop Golubow Hollander, LLP, led by Garrick A. Hollander, Esq.,
is the Debtor's legal counsel.


VITALITY HEALTH: Seeks to Hire Winthrop Golubow as Legal Counsel
----------------------------------------------------------------
Vitality Health Plan of California, Inc. seeks approval from the
U.S. Bankruptcy Court for the Central District of California to
hire Winthrop Golubow Hollander, LLP as its legal counsel.

The Debtor needs the firm's services in connection with its Chapter
11 case, which include:  

     1. assisting the Debtor with respect to compliance with the
requirements of the Office of the U.S. Trustee;

     2. advising the Debtor regarding matters of bankruptcy law;

     3. representing the Debtor in court proceedings or hearings;

     4. conducting examinations of witnesses, claimants or adverse
parties and assisting the Debtor in the preparation of reports,
accounts and pleadings;

     5. advising the Debtor concerning the requirements of the
Bankruptcy Code, the Federal Rules of Bankruptcy Procedure and the
Local Bankruptcy Rules;

     6. the filing of pleadings and other legal papers to
effectuate the Debtor's reorganization;

     7. reviewing claims filed in the Debtor's case, and, if
appropriate, filing objections to disputed claims;

     8. assisting the Debtor in the negotiation, formulation,
confirmation and implementation of its Chapter 11 plan; and

     9. addressing any other bankruptcy-related issues that may
arise in the Debtor's case.

Winthrop Golubow's hourly rates are:

     Attorneys
     Marc J. Winthrop             $795
     Robert E. Opera              $795
     Sean A. O’Keefe, Of Counsel  $795
     Richard H. Golubow           $675
     Garrick A. Hollander         $675
     Peter W. Lianides            $675
     Ryan A. Baggs                $450

     Legal Assistants
     PJ Marksbury                 $275
     Meir Weinberg                $295
     Jeannie Martinez             $215
     Legal Assistant Associates   $150

The firm received a pre-bankruptcy retainer of $25,000 from the
Debtor.

Garrick Hollander, Esq., a partner at Winthrop Golubow, disclosed
in court filings that the firm does not hold nor represent any
interest adverse to the Debtor.

The firm can be reached through:

     Garrick A. Hollander, Esq.
     Winthrop Golubow Hollander, LLP
     1301 Dove Street, Suite 500
     Newport Beach, CA 92660
     Tel: 949-720-4100
     Email: ghollander@wghlawyers.com

             About Vitality Health Plan of California

Vitality Health Plan of California, Inc. is a health insurance
company in Cerritos, Calif.  Visit https://www.vitalityhp.net for
more information.
                     
Vitality Health Plan of California sought Chapter 11 protection
(Bankr. C.D. Cal. Case No. 20-21041) on Dec. 18, 2020. In the
petition signed by CEO Brian Barry, the Debtor was estimated to
have assets of $1 million to $10 million and liabilities of $10
million to $50 million.  

Judge Julia W. Brand oversees the case.  

Winthrop Golubow Hollander, LLP, led by Garrick A. Hollander, Esq.,
is the Debtor's legal counsel.


YODEL TECHNOLOGIES: Uber Claim Estimated at $10M, Plan Confirmed
----------------------------------------------------------------
Judge Michael Williamson held a hearing on Dec. 16, 2020, and said
that he is confirming Yodel Technologies, Inc.'s Plan of
Reorganization.

At the hearing, the judge also approved Uber Technologies, Inc.'s
motion to estimate and temporarily allow its claim for voting
purposes.  The order provides that Claim No. 2 filed by Uber is
estimated and allowed in the total amount of $10,000,000 pursuant
to 11 U.S.C. Sec. 502(c), and Claim No. 2 filed by Uber is allowed
in the amount of $10,000,000 for voting purposes.

Uber Technologies had filed on Dec. 9, 2020 an objection to the
Plan and Disclosure Statement.  It filed a notice withdrawing its
objection two days later.

In its objection, Uber raised a number of issues, including:

   * Financial Disclosures Inadequate and Raise Feasibility
Concerns.  The Disclosure Statement attaches an "Annualized
Proforma" which projects annual income for years 2021 through 2025
of $18 million and expenses of $17.4 million per year, estimating
$600,000 profit per year (or profit of $50,000 per month).  There
is no detail on the categories of expenses included in the Debtor's
calculations.

   * Financial Disclosures on Claims is Inadequate.  The Plan
provides that holders of Class 4 insider claims will be entitled to
distributions after the Debtor completes distributions of the
$200,000 to Class 3 creditors.  The Debtor fails to detail the
number and amount of Class 3 creditors, and fails to disclose the
identity and amount of Class 4 insider claims that are proposed to
be paid under the Plan, and why this is appropriate when Class 3
general unsecured claims are not being paid in full.

   * Confirmation Likely to be Followed by Liquidation or Need for
Further Financial Reorganization of Debtor - 11 U.SC. 1129(a)(11).
Based on the Debtor's projections of income and expenses, it is not
clear that the Debtor will be able to make the payments required
under the Plan.

    * Plan Discriminates Unfairly - 11 U.S.C. Sec. 1129(b)(1).  The
Plan discriminates unfairly as to Class 3 creditors.  Class 2 is
proposed to be paid a total of $1.75 million over a period of 13
months by monthly payments.  However, Class 3 is proposed to be
paid $200,000 over the course of 5 years in quarterly increments.
Presuming the plan is determined to be feasible, at a minimum, the
Debtor should increase the amounts paid to Class 3 its projected
profit, i.e. $50,000 per month (up to the amount of allowed general
unsecured claims) starting December 2021, once the payments on the
Braver Class Action claim are completed in November 2021.

   * Plan is Not Fair and Equitable - Violation of Absolute
Priority Rule 11 U.S.C. Sec. 1129(b)(2)(B).  Presuming at least one
impaired class votes to accept the Plan, the Plan cannot be
approved as the plan is not "fair and equitable" since the Plan
provides that Class 4 equity interests will retain its ownership
interests in the Debtor.

Uber said Dec. 11, 2020 that the withdrawal of the objection is
premised upon: (1) Allowance of Uber's claim in an amount up to $10
million; (2) the Plan being modified to provide for payment to
Class 3 Creditors the sum of $250,000 over 3 years; and (3) Class 4
insiders waiving their claims against the Debtor.

                        $10 Million Claim

The Debtor and Uber are parties to: (i) a contract dated December
7, 2016, as amended; and (ii) Uber's Affiliate Program Agreement.
Under the Agreements, the Debtor agreed to indemnify Uber for all
losses, including attorneys' fees, resulting from third party
claims alleging that the Debtor violated any applicable laws,
including the Telephone Consumer  Protection Act (the "TCPA").

On Jan. 22, 2019, a putative class action captioned Hobbs v.
Randall-Reilly LLC et.  al., 4:19-cv-00009-CDL (the "Hobbs Class
Action") was filed in the United States District Court for the
Middle District of Georgia naming the Debtor, among others, as a
defendant.  An amended complaint was filed on May 21, 2019 adding
Uber as a defendant, and Uber was served on June 5, 2019.
Plaintiffs in the Hobbs Class Action allege that in the course of
providing the services covered by the Agreements, the Debtor
violated the TCPA by contacting individuals on their cellular
telephones using prerecorded voice systems and/or an automated
telephone dialing system without their consent.  The amended
complaint seeks injunctive relief and statutory damages of
$500-$1,500 per allegedly unlawful call placed by the Debtor.  

On Feb. 21, 2020, Uber timely filed the Claim in the amount of
$554,847, which reflects the fees and expenses that Uber had
incurred in connection with the Hobbs Class Action as of the
Petition Date.  Uber's Claim included a claim for an unliquidated
amount of: (i) additional indemnifiable losses related to
additional professional fees that Uber would incur in connection
with the Hobbs Class Action; and (ii) any and all losses paid as
damages or other consideration in connection with the resolution of
the Hobbs Class Action.  

Despite being a party to the Agreements and acknowledging its
indemnification obligations to Uber, the Debtor filed the Objection
to Claim No. 2 on October 22, 2020, asserting two grounds: (i) that
Uber did not submit the Agreements as exhibits to Claim No. 2; and
(ii) that Uber did not itemize the $554,867 in professional fees
and costs asserted  therein.

The liquidated amount of Uber's Claim is at least $670,686.  Uber
has estimated the unliquidated portion of the claim based on a
projection of amounts it will incur for the duration of defense of
the Hobbs Class Action.  Uber requested that for purposes of voting
on the Debtor's proposed plan, the Court estimate the unliquidated
portion of Uber's Claim in the amount of $9,329,314, and allow
Uber's Claim in the total amount of $10,000,000.

Counsel for Uber Technologies:

     Grace E. Robson
     Markowitz Ringel Trusty & Hartog, P.A.
     101 NE Third Avenue, Suite 1210
     Fort Lauderdale, FL 33301
     Tel: (954) 767-0030
     Fax: (954) 767-0035
     E-mail: Grobson@mrthlaw.com

                    About Yodel Technologies

Yodel Technologies, LLC -- https://www.yodelvoice.com/ -- is a
Florida-based telemarketing company that develops and uses
soundboard technology in combination with live agents to enhance
interactions with prospective clients or customers.

Yodel Technologies filed a Chapter 11 petition (Bankr. M.D. Fla.
Case No. 20-00540) on Jan. 23, 2020.  In the petition signed by
Robert Pulsipher, managing member and chief operating officer, the
Debtor disclosed $3,126,219 in assets and $6,027,981 in
liabilities.  Judge Michael G. Williamson oversees the case.

The Debtor tapped Buddy D. Ford, P.A., as bankruptcy counsel;
Weinberg Partners, Ltd. as accountant; and Triumvir Management, LLC
as property manager.


ZACHAIR LTD: Taps Development Professionals Over Property Sale
--------------------------------------------------------------
Zachair, Ltd. seeks approval from the U.S. Bankruptcy Court for the
District of Maryland to hire Development Professionals in
connection with the marketing and sale of its 423.45-acre property
located in Prince George's County, Md.

The Debtor requires the firm's consultants, engineers and other
experts to provide advice regarding zoning, entitlement,
geotechnical, environmental, traffic, and other development
issues.

The budget agreed to by the Debtor and lender, Sandy Spring Bank,
includes line items for Development Professionals totaling
$230,500.  The bank can make additional advances for Development
Professionals in excess of the budget in its discretion.  

                         About Zachair Ltd.

Clinton, Md.-based Zachair, Ltd. was formed by Dr. Nabil Asterbadi
to acquire Hyde Field, an airport for commercial and general
aviation.  Hyde Field is located near Andrews Air Force Base,
National Harbor, Downtown Washington DC, and nearby Northern
Virginia.  It offers a 3000' lighted runway with a day and night
instrument approach.  For more information, visit
http://www.hydefield.com/

Zachair filed a Chapter 11 petition (Bankr. D. Md. Case No.
20-10691) on Jan. 17, 2020.  In the petition signed by Zachair
President Nabil J. Asterbadi, the Debtor was estimated to have $10
million to $50 million in assets and $1 million to $10 million in
liabilities.  

Judge Thomas J. Catliota oversees the case.  Whiteford Taylor &
Preston, LLP is the Debtor's legal counsel.


[*] 70 Businesses That Shut Locations in Lehigh Valley in 2020
--------------------------------------------------------------
Pamela Sroka-Holzmann of lehighvalleylive.com reports countless
Lehigh Valley, Pennsylvania business owners were financially
ravaged in 2020 by the coronavirus pandemic.

Pennsylvania Gov. Tom Wolf on March 19 ordered all
non-life-sustaining businesses to close their doors.  Gov. Wolf on
June 26 then moved the Lehigh Valley to the least restrictive green
phase, allowing for the reopening of several businesses with
restrictions, including maximum capacity guidelines.

Restaurateurs specifically took another financial blow when
Governor Wolf on Dec. 11, 2020 shut down indoor dining as positive
cases of COVID-19 surged.  Those restrictions -- through the
holiday season -- aren't expected to be lifted until 8 a.m. Jan. 4,
2021.

Many businesses simply couldn't withstand the back-to-back
financial hits and decided to close doors permanently.  Others
decided to abandon brick-and-mortar sites in favor of solely
e-commerce operations.  Major chains in 2020 additionally filed for
bankruptcy protection, citing the financial woes due to the
pandemic as the reason.

Here are the places we had to say goodbye to in 2020:

* Phillipsburg Mall

The mall along Route 22 at the border of Lopatcong and Pohatcong
townships began sending out eviction notices to remaining tenants
around Christmas Eve 2019.  By that point, at least two-thirds of
the storefronts vacated, as well as two of its anchor stores were
demolished.  The plan by owner Namdar Realty Group, based in Long
Island, was to "repurpose the property."

By the end of March 2020, all remaining tenants were being asked to
vacate as the mall went under contract to be sold to a developer
wanting to demolish it and construct an 852,000-square-foot
warehouse.  Lopatcong Township Council in March also got its first
look at the proposal for the 72-acre project by St. Louis,
Missouri-based CRG Integrated Real Estate Solution.

CRG's proposal would retain about 100,000 square feet of retail in
the existing Kohl's and restaurants along Route 22, all of which
are on properties that have been divided off from the mall itself.

* Tocci's Tailgater's Pub & Grill

The Bethlehem pub and grill at 1313 Center St. closed its doors in
late March 2020 as the pandemic arrived, but the closure became
permanent in December 2020.

The restaurant's owner, Joe Tocci, took to the business' Facebook
page on Dec. 10, 2020 to thank loyal patrons. He cited the
coronavirus pandemic as a reason for the closure and told
lehighvalleylive.com he reached financial hurdles in trying to buy
the business outright coupled with the restrictions set forth by
Gov. Wolf.

"It's time I officially say goodbye to all my loyal customers, as a
new business I couldn't survive COVID-19, the restrictions were to
(sic) much," Tocci stated in the post. "I have so many memories and
met a lot of amazing people over the last 3 plus years, today would
have been the start of year 5. I miss everyone so much."

Tocci went on to describe Tailgaters as similar to the sitcom
"Cheers" and said the "food was awesome" and the atmosphere
was "2nd to none."

"I want to also thank my loyal staff which I miss everyday," he
said.

* Lenox

Lenox on June 30, 2020 announced on the company's Facebook page it
would be closing all its outlet and warehouse stores as a result of
the coronavirus pandemic. The closures included Lenox's sole
regional location at The Outlets at Wind Creek Bethlehem.

"We can't thank you enough for being a loyal store shopper," the
posting stated.

Lenox's online store at lenox.com remains in operation.

* Love Culture

The trendy women's and teen's apparel retailer in March 2020 began
posting signs illustrating deep discounts as it prepared to close
shop at the Lehigh Valley Mall in Whitehall Township.  The chain,
aimed at women in the 18-to-35 age group, was founded in 2007 by
Forever 21 executives Jai Rhee and Bennett Koo, according to
published reports and the company's LinkedIn page.

Love Culture Inc. in July 2014 initially filed for Chapter 11
bankruptcy. In a 2014 court filing, the company's chief
restructuring officer, Rick Bunka, then stated sales remained below
projections, while vendors that spring began curbing credit and
demanding payment for goods faster or upon delivery, leading to
"significant liquidity challenges," according to a Reuters report.
There were more than 80 brick-and-mortar stores in 29 states at the
time of filing for bankruptcy.

* Pet Valu

The pet food and supplies retailer at 4727 Freemansburg Ave. in the
Madison Farms shopping center in Bethlehem Township had its last
day on Dec. 28, 2020 and an employee who answered the phone at an
Allentown location said all remaining regional locations were
expected to close Dec. 29, 2020 .

The chain this past November announced plans to "commence a wind
down of its operations" due to the impact from the coronavirus
pandemic.  The company expects all of its 358 stores and warehouses
in the northeastern and midwestern United States, as well as its
corporate office in Wayne, Pennyslvania, will shut down.

Other regional locations include in Hellertown, Wind Gap,
Allentown, Pohatcong Township and Hackettstown.

* Saucon Square Cleaners

The dry cleaning business closed shop in Lower Saucon Township in
October 2020, according to a report in The Morning Call.

The location at 3683 Route 378 in the Saucon Valley Square shopping
center had a sign announcing the Oct. 3, 2020 closure on the
storefront' s window.

"Thank you to all our friends who have supported us over the past
21 years!" owners had posted. "We'll miss you!"

* Portrait Innovations

Portrait Innovations shut down at The Promenade Shops at Saucon
Valley in Upper Saucon Township in early January 2020.

The Charlotte, North Carolina-based chain filed for Chapter 11
bankruptcy protection in 2017.  Sometime just after New Year's Day
2020, the chain closed more than 100 studios nationally, reports
AL.com.  The chain's Web site then shut down and its Facebook and
other social media pages were removed.

* Kmart

The Lehigh Valley's final Kmart store, 400 N. Best Ave., in
Walnutport shuttered sometime this past summer with a store
employee then telling a lehighvalleylive.com reporter all staff
were told the final day would be Aug. 30, 2020.

Kmart, 801 Male Road, in Wind Gap shut down sometime in March -- a
few months after the Wilson Borough store shuttered in mid-December
2019.

The closures came in the wake of the discount retailer's financial
woes. Parent company, Transformco, was formed after Sears Holdings
declared bankruptcy in October 2018 beneath a reported $11.3
billion in debt.  While the company did re-emerge somewhat after
the bankruptcy, Transformco still announced in November 2019 it
would be closing nearly 100 Kmart and Sears stores nationally by
the end of that year.

A U.S. Securities and Exchange Commission filing dated June 3, 2020
from the landlord, Seritage Growth Properties, a national owner of
203 retail and mixed-use properties, also stated Seritage entered
into an amendment for a master lease. The lease included the
remaining 17 Sears and Kmart stores in its portfolio, according to
a news release by Seritage Growth Properties.

At 12 of those stores, which are not identified in the filing,
Transformco requested the lease be terminated in light of the
COVID-19 pandemic. Transformco was ordered to pay $5.3 million once
going-out-of-business sales are completed, under the terms of the
master lease.

* Old Country Buffet

Old Country Buffet shuttered permanently on Oct. 18, 2020 in
Whitehall Township, according to a news release.

The release attributed the closure, which also included other
national locations, to poor revenue even prior to the coronavirus
pandemic, as well as its expiring leases.

"This was an incredibly difficult decision but these locations were
already suffering from declining sales before the pandemic and,
with expiring leases without our ability to extend under favorable
terms, we needed to make the tough call to redirect our resources
to other locations in order to continue to operate our restaurants
under our new concept of AYCE (all-you-can-eat) and Marketplace,"
said Jason Kemp, president of VitaNova Brands, which operates Old
Country Buffet. "We will do everything in our power to relocate
employees and assist others impacted with access to available local
resources."

The 245 Whitehall Mall location was known for its variety of food
items for breakfast, lunch, dinner and dessert.

* The Clover Boutique & Co.

The Clover Boutique & Co., 1160 Main St., in Hellertown, opened in
July 2019. The storefront, however, shut down during the
coronavirus pandemic and all operations moved online.

By May 18, 2020, the owner posted on the business’ Facebook page,
the move would be permanent.

"It has been a true honor and privilege to have been open in our
beautiful community of Hellertown," she added in the posting.

The online store at fourleafboutique.com, however, has since been
disconnected, as well.

* The Children's Place

The children's clothing and accessories chain shut down in late
August 2020 at The Promenade Shops at Saucon Valley in Upper Saucon
Township.

The retailer in July 2020 continued to hold on at the Lehigh Valley
Mall in Whitehall Township, and currently remains on the mall's
online directory.

The chain in June 2020 announced the closure of 300 stores to
"dramatically" reduce its brick-and-mortar portfolio.

* Schubert's Bakery

Schubert's Bakery, a fixture for more than five decades in
Nazareth, closed its doors in January 2020 after announcing
longtime owner Stephen Riccelli died. The bakery was known for its
Fastnachts, with staff crafting thousands of the fried dough treats
annually in honor of the Pennsylvania Dutch tradition before Ash
Wednesday. It also was featured in 2014 on the Food Network's "Save
My Bakery," in which host Kerry Vincent is sent in to rehab a dated
bakery's menu and decor.

"It is a heartfelt time to announce that Stephen E. Riccelli has
passed away early this morning," a post on the business' Facebook
page read. "We would like to thank the family, friends, and local
community for all the memories and experiences."

* Proper Little Pub

The brew pub that opened in June 2019 at the Allentown Fairgrounds
Farmers Market closed permanently this fall, according to a report
in The Morning Call newspaper. The closure followed a mid-March
suspension of on-site customer service related to the coronavirus
pandemic, the report stated.

* Sears

The area's last Sears, an anchor at the Whitehall Mall in 1966,
closed in February 2020.

Sears joined Kmart in the effort to streamline operations announced
by parent company, Transformco, and following the bankruptcy filing
in October 2018 by Sears Holdings.

* Doughnut Love

Doughnut Love
The eatery known for its coffee, doughnuts and other baked goods
permanently closed in the summer at the Allentown Public Market,
said Jeff Vaughan, spokesman for the City Center Investment
Corporation.

The June 2020 closure was due to the coronavirus pandemic, he
said.

* Modells Sporting Goods

The mega sporting goods retailer shut down at the Lehigh Valley
Mall in Whitehall Township after signs went up announcing the
closure in March 2020.

Modell's in early March 2020 also announced the chain voluntarily
filed for Chapter 11 bankruptcy. It planned to close all of its
stores, including the regional site. Mitchell Modell, the company's
CEO, then attributed the closures and bankruptcy to a challenging
retail environment.

"Over the past year, we evaluated several options to restructure
our business to allow us to maintain our current operations,"
Modell said in the statement. "While we achieved some success, in
partnership with our landlords and vendors, it was not enough to
avoid a bankruptcy filing amid an extremely challenging environment
for retailers."

Track 23 -- known for its men's and women's apparel, as well as
accessories such as facial masks and a wide variety of baseball
caps -- moved into the Modell's vacancy at the mall by late
November 2020, according to the mall's management office.

* Pier 1 Imports

Home furnishings retailer Pier 1 Imports closed down its site at
Southmont Plaza, 4423 Birkland Place, in Bethlehem Township in the
fall.  The site remained vacant in late December 2020.  Around the
same time, the chain's other regional location at 833 N. Krocks
Road in Lower Macungie Township also shuttered. Representatives for
the Goldenberg Group, the property manager for Hamilton Crossings,
last month didn’t return a request for information about any
potential tenants filling the vacancy.  Pier 1 initially announced
in a statement in May 2020 it would be seeking court approval to
liquidate all of its roughly 540 stores as soon as possible.  The
58-year-old company said the permanent store closures were due to
the "profound impact of COVID-19," which prevented the retailer
from securing a buyer after filing for Chapter 11 bankruptcy in
February 2020.  The chain has since somewhat revived itself with
new owner, Retail Ecommerce Ventures, launching a new e-commerce
store.  The investors paid $31 million for Pier 1's intellectual
property, which includes its trademark name and data, including
customer lists and other assets related to e-commerce, according to
the Chicago Tribune.  The e-commerce store currently is open for
business on Pier 1's website.

* Lolli & Pops

The confectioner at Lehigh Valley Mall in Whitehall Township by
July 2020 had empty shelves and was closed off by a security gate.
The reason behind the closure remains unclear and the regional
location has since been removed from the chain's website.

* Dave’s Deli & Gelato

Dave's Deli & Gelato on Feb. 24, 2020 announced its closure at the
Moravian Book Shop in downtown Bethlehem on the business' Facebook
page.  The deli, along with Lost Tavern Brewing, opened in May 2019
in space formerly housed by Colony Meadery. The posting, as well as
signage on the front door of Lost Tavern, then stated the business'
other location would remain open at 310 Stoke Park Road in Hanover
Township, Northampton County. Dave's was known at the Moravian Book
Shop for its fresh-made sandwiches, homemade gelato, flatbreads and
quesadillas.  Neither the Facebook posting nor the signage
indicated a reason behind the closure.  However, this was Dave
Hall's second time trying the business venture at the Moravian Book
Shop -- he previously operated a similar deli and gelato concept
there in 2010. Moravian College spokesman Michael Corr then said
Hall wanted to better focus on the Hanover Township location.

* Buca di Beppo

Buca di Beppo, a chain known for its family-style Italian
specialties, sometime in November closed its only Lehigh Valley
location at 714 Grape St., according to a report in The Morning
Call newspaper.  A company spokesperson told The Call the Whitehall
restaurant "closed permanently as the lease ran out and was not
renewed."  The location has since been removed from the chain's
website.

* Pizza Hut

The location at at 580 S. Broad St. in Nazareth shut down in August
2020.  Also listed as being shuttered is the location at 350 S.
Best Ave., Suite C, Walnutport.  The chain this past summer reached
an agreement with its largest U.S. franchisee, NPC International,
Inc., to permanently close up to 300 restaurants nationally.  NPC
then operated 1,225 Pizza Hut locations in 27 states.  The majority
of Lehigh Valley restaurants, however, are operated by Keystone
Pizza Partners LLC, another franchisee, which reportedly filed for
Chapter 11 bankruptcy protection in the District of Kansas on May
3, 2020.  The company's bankruptcy filings shows it has about $7
million in total liabilities and $3.5 million in total assets.
Pizza Hut is the largest unsecured creditor with Keystone Pizza
Partners owing the company more than $1.1 million in royalties,
according to a report in the Kansas City Business Journal.

* Paulie's Family Restaurant

The Coplay eatery shut down this past August at 1214 Chestnut St.
Owners took to the business' Facebook page to thank patrons for
their support on Aug. 3, 2020.  "With great sadness, Paulie's
Family Restaurant in Coplay will be closing it's doors
permanently," the posting stated. "We want to thank each and every
one for your patronage over the years. It has been a tough
decision. We will miss you all. Paul and Family."

* Cosi

The fast-casual restaurant chain offering soups, sandwiches and
salads went bust in early January 2020 at The Promenade Shops at
Saucon Valley in Upper Saucon Township.  The chain went bankrupt in
September 2016, according to a USA Today report.  The chain closed
40% of its restaurants but later emerged from bankruptcy with new
company-owned and franchise locations, according to various
published reports.

* Justice

The tween fashion retailer closed in August 2020 at The Promenade
Shops at Saucon Valley in Upper Saucon Township. Ascena Retail
Group Inc., the parent company of Justice, made a similar
announcement earlier this December 2020 after filing for Chapter 11
bankruptcy.  There are plans to close 1,100 out of 2,800 Justice
stores nationally.

* New York & Company

The women's clothier shut down in August 2020 at The Promenade
Shops at Saucon Valley in Upper Saucon Township. Parent company,
RTW Retailwinds, in July 2020 reportedly filed for Chapter 11
bankruptcy and announced plans to permanently close most -- if not
all -- of its brick-and-mortar stores.

* Clove Fine Indian Cuisine

Clove Fine Indian Cuisine closed its Allentown location along Union
Boulevard this past March 2020, according to a report in The
Morning Call newspaper.  Locations in Lopatcong Township and along
4202 William Penn Highway in Bethlehem Township remain, according
to the report.  The reason behind the closure is unclear.  Owner
Sandesh Sabharwal did not immediately return multiple messages
seeking information.

* Little Caesars

The location at 1438 Chestnut St. in Emmaus is listed as
permanently closed.  The Morning Call newspaper reported the
closure happened in February 2020. The reasoning is unclear.

* Go! Calendars, Games & Toys

The store opened in October 2019 in the former PacSun space at The
Promenade Shops at Saucon Valley in Upper Saucon Township.  By
August 2020, it closed shop and The Promenade location was removed
from the chain's website.

* GNC

The health and wellness retailer in June listed nearly 1,200 stores
it would close as part of a restructuring program.  The plan forced
closures at Lehigh Valley Mall in Whitehall Township and South Mall
in Salisbury Township, according to pennlive.com.  GNC Holdings
Inc., the chain's parent company, additionally filed for Chapter 11
bankruptcy protection in June.  The chain said in the petition it
hoped to emerge from bankruptcy this year.

* Stationery Retailer Papyrus (Closing All Stores)

Stationary retailer Papyrus announced in January 2020 it would be
shuttering all of its stores, with liquidation sales already
underway, according to a report by Retail Dive.  The closures
included the sole regional location at Lehigh Valley Mall in
Whitehall Township. The Lehigh Valley Mall Papyrus opened in 2012.
The store closures are a result of the "current challenges of the
retail industry," Papyrus said in a statement to Retail Dive. The
company hired liquidation firm Gordon Brothers to assist with
liquidation sales, according to the report.

* Ruby Tuesday

The Lehigh Valley currently is down to its last Ruby Tuesday
location -- along Emrick Boulevard in Bethlehem Township -- after
its three other locations abruptly shut down in June 2020.  Signs
on the front doors of locations along Tilghman Street in South
Whitehall Township; inside the Lehigh Valley Mall on MacArthur Road
in Whitehall Township; and along Route 22 in Pohatcong Township all
stated the same: "This Ruby Tuesday location is closed.  We are
sorry for any inconvenience this might have caused you."  It
remains unclear what led to the closures and if any of the three
were a result of the COVID-19 pandemic.  The Bethlehem Township
restaurant remained open the week of Christmas.

* The Pub by Wegmans

Wegmans Food Markets temporarily shut down service at its pubs amid
the coronavirus pandemic across the state, New York and Virginia.
By July 2020, chain spokeswoman Laura Camera confirmed the closures
would be permanent.

* The Pub by Wegmans

Wegmans Food Markets temporarily shut down service at its pubs amid
the coronavirus pandemic across the state, New York and Virginia.
By July 2020, chain spokeswoman Laura Camera confirmed the closures
would be permanent.  The shut down of Wegmans' 12 Pub locations
included the site at 3900 Tilghman St. in Allentown.  The stores
off Route 512 in Hanover Township, Northampton County, and along
Easton-Nazareth Highway in Lower Nazareth Township did not have
pubs.  "We know those who love our pub restaurants will be
disappointed to learn that we have made the decision not to
reopen," Camera said in a statement.  "We are focused on applying
our culinary expertise to the increasing demand for fast, casual
meal solutions available in our stores, for pickup, and through
delivery."

* Frites

Frites, which opened in March 2015 at Lehigh Valley Mall in
Whitehall Township, closed for good on June 4, 2020. The eatery was
known for its Belgian-style twice-fried French fries, plus toppings
and assorted dips.

The decision was due to COVID-19 mitigation efforts, owners stated
on the business' Facebook page.

"We had a lot of ups and downs over the years, but continuously
strived to serve the best food we could," the posting then stated.
"Since we opened in 2015, retail shopping patterns have changed
significantly.  Over time things got tougher for us, but we pushed
through.  As we entered 2020, COVID-19 changed everything.  Being
forced to shut down with the mall in mid March, we got to the point
where continuing to stay in business became impossible."

* Bravo! Cucina Italiana

Bravo! Cucina Italiana by mid-March closed permanently at Lehigh
Valley Mall in Whitehall Township.  A sign on the front door of the
building at the mall's outdoor lifestyle center then informed
patrons of the shut down: "We have made the difficult decision to
close this restaurant.  Thank you for giving us the opportunity to
serve you through the years."  The reason behind the closure is
unclear; a manager at the time declined to provide a reason.

* Auntie Anne's

The shop known for its line of sweet and salty pretzels was
confirmed to have shut down by July 2020 at The Promenade Shops at
Saucon Valley in Upper Saucon Township.

Melissa Napolitano, general manager for the Promenade, at the time
didn't provide a reason for the closures but said The Promenade was
working through the tenant evaluation and selection process to fill
vacancies.

* Crepe Soleil

The European-inspired Creperie -- known for its savory crepes using
ingredients found in the coastal Mediterranean town markets --
closed by early January at The Promenade Shops at Saucon Valley in
Upper Saucon Township.  Melissa Napolitano, general manager for the
Promenade, at the time didn't provide a reason for the closures.
However, the chain in September 2019 opened a location at The
Crossings Premium Outlets in nearby Tannersville, Monroe County.

* Retro Fitness

Retro Fitness in the 25th Street Shopping Center in Palmer Township
shut down around September 2020, according to a report in the
Morning Call newspaper.  Ayon Codner, vice president of Keller
Williams Property Group in South Whitehall Township, told The Call
that ownership blamed COVID-19.

* Ritz Barbecue

The landmark Allentown eatery announced it would be closing its
doors in June 2020.  Ritz Barbecue made the announcement after
three months of being shut down due to the coronavirus.  It marked
an end to the Allentown Fair-adjacent eatery's near-century-long
reign on the property.

* Bay Leaf

The downtown Allentown restaurant offering "New American" cuisine
with Asian and French influences, ended operations after nearly
four decades of business following the March 2020 shutdown of all
non-essential businesses, general manager Richard Petrisky told
lehighvalleylive.com.  "The owners didn;t foresee business picking
up too quickly with COVID-19 still going on," Petrisky said of
husband and wife owners Thongchai and Sopa Manasurangkul.  The
couple also was nearing retirement.  "So it was a combination of
both those elements that led to us closing," he added.

* Dunkin

Dunkin in the 1300 block of Northampton Street in Easton posted a
sign on the front door sometime this past weekend, stating, "STORE
IS CLOSED PERMANENTLY."  More than two dozen Dunkin locations
remain open in the region.

* Café Bachi's

Café Bachi, which had a location at the East Penn Plaza in Emmaus
for nearly a decade before announcing on Facebook it would be
shifting to delivery and catering-only in May 2019 has now closed
permanently.  The eatery thanked patrons on May 19 on the business'
Facebook page.  "It is with tremendous sadness and regret that, due
to the effects of COVID-19 on Cafe Bachi's ... (owners) made the
decision to close our business after 12+ years," the posting
stated. "We can't thank our family, friends and countless loyal
customers enough for their continued love and support."

* Licensed 2 Grill @ The Market

The Southern diner concept on June 3, 2020 announced on social
media it would not be reopening at the Downtown Allentown Market.
It cited the coronavirus pandemic as the reason.  "While it's not
unusual for small businesses to face some initial growing pains, we
never could have predicted that a global pandemic would hit within
our first 6 months and we would be forced to abruptly close our
doors for weeks on end," a post on the business’ Facebook page
post reads. "As much as we loved serving the good people of
Downtown Allentown, in the end, the economic toll of this shutdown
is just too great for us to recover from."

Meanwhile, the eatery continues to operate in Emmaus, as well as
offers a food truck, according to the business' Facebook page.

* The Mill

The 12,000-square-foot Bethlehem Township family entertainment
center, complete with laser tag, an 18-hole miniature golf course,
aeroball and an indoor food truck, initially closed its doors in
March amid the coronavirus pandemic shutdown.  Owner Mike
Principato on May 30 then took to The Mill's Facebook page to state
the closure would be permanent.  "We cannot see a way forward after
the economic damage caused by that loss of revenue and
Pennsylvania's continuing mandate for the closure of 'red zone'
businesses like ours," the posting had stated. "Despite our best
efforts, we can’t conceive a financially sustainable scenario
where laser tag, miniature golf and onsite food preparation will be
viewed by the public as 'safe' in the immediate months to follow.
Put simply, we've run out of time."

* Sorrelli

The national jewelry design company opened a location at 645 W.
Hamilton St. in downtown Allentown in 2015. By the end of March,
the business opted against renewing its Allentown lease, according
to a report in The Morning Call newspaper.  The roughly
1,600-square-foot showroom was on the first floor of Two City
Center. Sorrelli, however, continues to have a "Shop-in Shop" at AM
Luxe, 74 W. Broad St., in Bethlehem, and operates its flagship
store in Kutztown, according to the company's website.

* Taps Tavern

The Lower Saucon Township restaurant and bar known for its American
fare and about 40 different kinds of draft beer opened in February
2015 at the Saucon Valley Square shopping center on Route 378. It
shuttered officially on May 29, 2020.  Owner Andy Lee told patrons
on the business’ Facebook page Taps would not be reopening "even
when this pandemic slows down."  "Unfortunately, the economic toll
of having to close in mid-March was too much for our restaurant to
survive. We will miss each and every one of you," the post went on
to say. "Our hearts are heavy knowing that our employees and
customers won't be able to congregate together again."  The owner's
other restaurant, Braveheart Highland Pub in Hellertown, currently
remains open.

* Leah's Lucky Finds

Leah's Lucky Finds, a 9-month-old Walnutport consignment shop
offering a variety of women's apparel, on May 6, 2020 announced its
permanent closure on the business' Facebook page.  "With a heavy
heart, I have to announce that Leah's Lucky Finds will NOT be
reopening after the pandemic," the posting states. "The store took
a hard hit from COVID-19 and did not receive any funding. I am
unable to bounce back and have no choice but to go back to working
full-time in X-Ray."  However, the owner currently is continuing
the business' online store at leahsluckyfinds.com.

* Macho's Sports Bar

Macho's Sports Bar, 39 S. Ninth St. in Allentown, on June 8, 2020
announced on the business' Facebook page that the restaurant would
not be reopening due to the pandemic.  "The COVID-19 virus has
caused strains beyond my control," the owner posted. "Thank all the
faithful patrons, friends and family. These past couple years have
brought me Both a successful wish fulfilled and EXPERIENCE. So be
on the look out, Macho’s might just pop up somewhere else. Stay
Blessed!"

* Via Thrift Store

Via of the Lehigh Valley, a nonprofit agency providing services for
children and adults with disabilities, on June 12 announced that it
permanently closed its thrift store, 859 Nazareth Pike, Lower
Nazareth Township.  Michele Grasso, vice president of development
and communications for Via of the Lehigh Valley, told
lehighvalleylive.com the organization was evaluating the viability
of the Lower Nazareth site prior to the coronavirus pandemic
because it was not meeting revenue expectations.  "The crisis
solidified this difficult decision," she said.  Via, however,
continues to operate a thrift store at 1401 Broadway in Fountain
Hill.

* Roma Ristorante

Roma Ristorante owners took to Facebook in early summer to express
sorrow after closing the Hanover Township, Lehigh County eatery at
the Airport Road shopping center.  The closure came after more than
a decade in business. They cited the coronavirus pandemic as a
reason behind it.  "Due to the ongoing impact of COVID-19, it is
with a heavy heart that we have closed Roma Ristorante after 11
years," owners posted on the restaurant's Facebook page. "Thank you
to our employees and customers over these years.  Without all of
you we would never have made it as far as we did. We wish you
well."

* The Wicked Chef

The Wicked Chef, which opened in October 2020 at 279 Cetronia Road
in South Whitehall Township, announced in a late July 2020 post on
the business' Facebook page that it is ending operations due to
COVID-19 effects, according to a report in The Morning Call
newspaper.  The posting by chef and owner John Walter Moniak, which
has since been removed, announced The Wicked Chef would be closing
it doors permanently after July 30, 2020.  It cited the coronavirus
pandemic as the reason for the closure.  "I would like to thank all
of the wonderful customers that I have met during this journey,"
Moniak stated.  "The COVID-19 has taken a devastating effect on my
business, along with the rest of the food service industry."

* Gold's Gym

The facility, at 2919 Lehigh St. in Allentown, permanently closed
on July 17, 2020, according to the gym's general manager. The
closure leaves one remaining Lehigh Valley Gold's Gym in Whitehall
Township, he confirmed.  "While it was difficult to make the
decision to close this location, we were unable to come to
agreement with our landlord during this unprecedented situation for
small business owners," Carol Deiullis, Gold's Gym's chief
operating officer, said in a statement to members. "We apologize
for any inconvenience that this closure may cause and want you to
know that we appreciate your support over our time with you the
past 12 years in Allentown."

* Unwine with Art

The wine bar and local art and crafts emporium shut down its
brick-and-mortar location this past summer at 9 N. Second St. in
Easton, said the Greater Easton Development Partnership.  The
closure came after just a year in business.  The reason remains
unclear.

* Cave Brewing Co.'s South Mall taproom

Cave Brewing Company, cultivating artisan ales and lagers, on Aug.
31, 2020 announced the taproom's permanent closure at the South
Mall in Salisbury Township, owner Jeff Bonner said.  The taproom
debuted in November 2018 after owner Bonner moved it from its
original space at 1407 Seidersville Road in Salisbury Township.  He
said brewing operations, as well as delivery and pick up, continue
at the Seidersville Road site.  Bonner also has operations set up
inside The Flying V, 201 E. 3rd St., in Bethlehem.

* Spring Hill Cleaners

Spring Hill Cleaners at the Shoppes at Hellertown closed in August
2020, according to a report in The Morning Call newspaper.  Owners
posted a sign on the front door thanking patrons for 12 years of
patronage. The reasoning was due to "financial hardship caused by
COVID-19," according to the report.

* Smooch

The boutique known for women's clothing, cosmetics, accessories and
jewelry shuttered in July 2020 due to the coronavirus pandemic.  It
opened more than four years ago in downtown Nazareth.  Owner
Stephanie Varone just a year prior moved Smooch from 101 S. Main
St. to the nearby Nazareth Shopping Plaza, 174 Nazareth-Bath
Highway. She attributed the closure to the pandemic not bringing in
enough business to keep doors open.  Varone in January 2020 plans
to launch an online store at Boutiqueofsmooch.com.

* Steak n Shake franchise

The location at 7720 Main St. in Fogelsville closed in January
2020, according to The Morning Call newspaper.  The
Indianapolis-based burger chain announced this past May it would
also be permanently closing 51 of its company-owned restaurants as
Steak n' Shake works to refinance a debt bill due in 2021,
according to published reports.  The location along Freemansburg
Avenue in Bethlehem Township remained in business mid-December.

* Don Juan Mex Grill & Cantina

Don Juan Mex Grill & Cantina, which opened in September 2018 in
Lower Macungie Township, closed at the end of January 2020.  The
site at 1905 Brookside Road later was taken over by Humberto
Chavolla, who opened Casa Catrina, a new Mexican eatery at the
location.  These Don Juan locations remain: 2600 William Penn
Highway in Palmer Township; 300 N. 3rd St. in Easton; 1328 Chestnut
St. in Emmaus; 5540 Crawford Drive in Bethlehem; 7751 Glenlivet
Drive West in Upper Macungie Township.

* Fiesta Olé

Fiesta Ole closed at 1116 Chestnut St. in Emmaus on Feb. 1, 2020.
Owner Humberto Chavolla told lehighvalleylive.com he shuttered the
15-year-old Mexican restaurant in advance of opening his new
authentic Mexican eatery, Casa Catrina. Casa Catrina opened in
March 2020 at the former site of Don Juan Mex Grill & Cantina, 1905
Brookside Road, in Lower Macungie Township.

* Bear Swamp Diner

The beloved local diner shut down for good this summer of 2020 in
Macungie.  Owners took to the business' Facebook page to make the
announcement in August 2020: "Bitter Sweet ... our time at the
diner will be coming to a close on August 30th," the posting read.
The diner was a staple of such Macungie events as Das Awkscht
Fescht and Wheels of Time, and was a favorite among locals, WFMZ
Channel News reported on the diner's final Breakfast Sunday. The
Facebook posting did not state a reason behind the closure.

* SneakerKing

SneakerKing, one of the largest independent full-service footwear
retailers, shuttered its location at the Airport Road shopping
center by September 2020 in Hanover Township, Lehigh County.
Company owner Jack Beccaris then told the Tri-County Independent
changing times and business models strained the way shoes are sold.
He added models shifting to online purchases and vendor
restrictions on inventory impacted day-to-day store sales.

* Center Valley Creamery

The cold treat shop was confirmed to have shut down by July at The
Promenade Shops at Saucon Valley in Upper Saucon Township.  Melissa
Napolitano, general manager for the Promenade, at the time didn't
provide a reason for the closures but said The Promenade was
working through the tenant evaluation and selection process to fill
vacancies.

* Blow Dry Bar by ReVive! Salon

The business offering blow-drys, makeup application, massage
therapy and other beauty services permanently closed in August in
downtown Allentown.  Owner Amanda Lenz made the announcement on the
business' Facebook page on Aug. 8, 2020, stating she would shutting
the doors at the location at 27 N. 7th St. due to the coronavirus
pandemic. She opened the salon there in August 2016.  Lenz told
lehighvalleylive.com the closure was more specifically the result
of lack of business coupled with the postponement of weddings and
other larger events during the pandemic. She also was dealing with
the death of a salon employee at the time of the closure, she said.
"I am extremely grateful to all of our clients and the team for
the past four years of love and support," Lenz said.

The main salon, ReVive!, at 26 N. 6th Street in Allentown, recently
reopened with blow-drys and other services.

* Queen City Diner

The longstanding Allentown diner closed permanently on March 15,
2020.  The diner at 1801 Lehigh St. was under the ownership of the
Draklellis family for 27 years.  A sign in February on the front
door noted the diner's lease was up. It also thanked patrons for
nearly three decades of operation under the Draklellises.

* Fresh Kitchen by Robert Irvine

Celebrity chef Robert Irvine's Fresh Kitchen closed this summer at
the Allentown Public Market, said Jeff Vaughan, spokesman for the
City Center Investment Corp.  The restaurant permanently closed
this past June 2020, Vaughan said. The reason was partly due to its
inability to sell liquor, according to a statement by owners.
"Unfortunately, since Robert Irvine is part-owner of another market
merchant, Boardroom Spirits, the state would not allow him to sell
alcohol in two places under the same roof," the statement read.
"Because of that, we both felt it was best to move on at this time.
We thank him for his support and interest in the market and are
thrilled that Boardroom Spirits will continue in the market. We are
currently talking with various other merchants to refill the
location."

* Now That's Italian Specialty Market & Deli

The eatery reportedly shut down in the fall in Coopersburg.  The
Morning Call newspaper reported the closure in October 2020 at 127
S. Third St. The reasoning behind the closure is unclear with no
mention of a shut down on the business' Facebook page.  Owners also
did not immediately respond to a request for information.

* Book & Puppet Co

Book & Puppet Co. opened at 466 Northampton St. in Easton in Sept
2017 and closed in July 2020.  It also opened at Easton Public
Market in November 2018 and closed in August 2020.  The reasoning
behind the closures, co-owner Andrew Laties said, was to
consolidate all operations to the 22 Centre Square location in
Easton.  The Centre Square location allows for more foot traffic,
outdoor book tables, and better social distancing practices during
the coronavirus pandemic, he said.  Laties also isn’t opposed to
returning to Easton Public Market after the pandemic is over, he
said.

* New Tripoli Diner

The diner, 6837 Route 309 in New Tripoli, reportedly shut down less
than three months after its sister restaurant -- Schnecksville
Diner, 4257 Route 309, in Schnecksville -- closed its doors in
November 2019. The Lehigh Valley Press reports the New Tripoli
Diner had red "for sale" signs dotting the property and the
building's windows by early January 2020. The reason for the
closure remains unclear with the restaurant's Facebook page since
removed.

* Outside the Box Sneaker Boutique

The boutique, 559 Main St. in Bethlehem, opened Oct. 31, 2019
before shutting down sometime this summer, according to the
Downtown Bethlehem Association. Owner Angelo Bellucci said the
reason for the closure was due to the coronavirus pandemic.

* Touch of Thai

The restaurant in January 2020 closed at 123 N. 2nd St. in Easton
after about two decades in the downtown.

Pepe Sawaengphon, who oversaw the restaurant, told a
lehighvalleylive.com reporter at the time he was searching for
another location to reopen. He wanted to take a "break" from the
eatery and his mother, who co-owned Touch of Thai with his
stepfather, Wallace Boswell, was retiring, he had said.

* 3DReactions

The store opened in March 2017 at 522 Northampton St. in Easton
before closing its doors this past February 2020. The business was
known for its 3D printouts and downloaded 3D scans. Owner John
Majersky, a Forks Township software developer and one-time vice
president of global platform projects for American Express
Vacations, invested his severance package in the downtown business.
Majersky initially launched the venture at Palmer Park Mall in
Palmer Township in February 2016 before opening in Easton.
Majersky told lehighvalleylive.com the reason for the
brick-and-mortar closure was because he had an opportunity to
relocate to the East Stroudsburg Innovation Center, which was more
affordable and has a close proximity to East Stroudsburg University
in Monroe County. Majersky stayed in Monroe County for a short
while before moving back to Easton to operate what is now solely an
online operation at www.3dreacitons.com.  Products, he said, are
available on such e-commerce sites as Amazon and Etsy, as well as
the online store.

* Goodies Gone Wild

The gift shop at 11 N. 3rd St. closed for good in April 2020 in
Easton, according to a post on the business' Facebook page.  The
owner announced he wouldn't be reopening after the March shutdown
from the coronavirus pandemic. The store was known for its hot
sauces, gourmet sodas, cotton candy, and exotic meats. The store's
website lists another Ocean City, New Jersey location.  "We are sad
we will not be reopening our Easton location," the posting stated
in April 2020. "All inventory is 25% off. You can call to make an
appointment to shop or curbside pickup ... Thank you for your
support. Keep it spicy."

* Fieldstone Coffee Roasters+Tea

Fieldstone Coffee was one of more than a dozen original vendors
when the Easton Public Market, 325 Northampton St., opened its
doors in April 2016. It closed this summer, according to the
Greater Easton Development Partnership.  Owners said they felt the
market was not allowing them to advance within their business
model. Fiedlstone Coffee has since moved to another location in
Ottsville, Bucks County.

Fieldstone Coffee also remains a vendor at the Easton Farmers'
Market, said Kelly Huth, communications coordinator for the Greater
Easton Development Partnership.

* Olive With a Twist

Olive With a Twist owners vacated a space at Easton Public Market,
325 Northampton St., this summer, according to the Greater Easton
Development Partnership. The reason is unclear and the business'
website was disconnected this fourth week of December 2020.

* Full of Crepe

Full of Crepe closed recently at the Easton Public Market, 325
Northampton St. but the move might not be permanent, according to
the Greater Easton Development Partnership.  Huth, the
communications coordinator for the partnership, said the owner is
in the process of converting the space into a "new concept."

* Just Around the Corner

Owner Diane Bower on Dec. 8, 2020 announced on social media the
brick-and-mortar location would be closing at the end of December
2020 at 5A Bank St. in Easton. The lease on the location was up and
Bower decided to move operations solely online at
JustAroundTheCornerPA.com, she told lehighvalleylive.com, noting
she is keeping inventory the same as it was when it was
brick-and-mortar.  "Shopping with us has never been easier.  We'll
be open 24 hours a day 7 days a week," the Facebook posting states.
"You won't need a mask, you won't need hand sanitizer, you won't
even need to wear pants. We hope you'll join us in our new
adventure, as we continue to offer the finest selection of handmade
gifts. Whether we are in downtown Easton or not, we'll always be
Just Around The Corner."

* Auset Gypsy

The business closed in March along South Second Street in downtown
Easton after two years and has since relocated to Frenchtown, New
Jersey. Creator/proprietor James Jacob Pierri attributed the move
to the lack of foot traffic he was experiencing at the time -- even
prior to the coronavirus pandemic. He initially launched the
business in 2001 with the nickname, "Auset Gypsy," given to Pierri
by his peers when he was a young reader at Mystic of the Seven
Veils Psychic Venue at Universal Studios' "Islands of Adventure"
theme park and studying at The Florida College of Natural Health &
Holistic Sciences. Auset Gypsy then transformed from a nickname to
a brand, delivering services to private clientele including
celebrities, politicians, authors and athletes. Services include
Tarot, astrology and palmistry consultations.

* Sprint

Sprint in September 2020 left the Airport Road Shopping Center
bordering Hanover Township, Lehigh County, and Allentown. The store
then had a sign on the front door stating the company recently
merged with T-Mobile. As a result, it would be moving to another
location nearby at 1864 Airport Road under "T-Mobile."

* Murphy Jewelers

A store employee who answered the phone at the jewelry store at The
Promenade Shops at Suacon Valley in Upper Saucon Township said that
store would be closing Aug. 29, 2020 and relocating by Sept. 8,
2020 to the Lehigh Valley Mall in Whitehall Township, where it
currently remains in operation. The move came amid a trial set to
begin for a Tennessee woman accused of killing the owner of the
jewelry store chain in New Orleans, Louisiana. The trial, however,
has been postponed multiple times due to the coronavirus pandemic,
according to the district attorney’s office in New Orleans
Parish.

* Merchants Bank

Merchants Bank officially became part of Lackawanna County-based
Fidelity Bank in April 2020, according to a report in The Morning
Call newspaper. Shareholders approved the all-stock deal worth an
estimated $78.5 million during separate online meetings and both
banks' board of directors had approval in December 2019 when the
deal was first announced, according to the report.  This led to
Fidelity taking over the Merchants Bank locations at 44 S Broad St.
in Nazareth, as well as in the Bethlehem, Easton, and Slate Belt
areas.

* Movement Theater

The business left the Nazareth Shopping Plaza, 176 Nazareth-Bath
Highway, in late May 2020 but remains active.  Owner Colleen
Schultz-Samsel said she decided not to renew her lease at the time
and is looking to relocate to a new site in 2021.

* Sim's Quality Market

The market at 609 W. Broad St. in West Bethlehem changed hands Dec.
1, 2020 when former owners Nick and Amy Patel sold the business to
Dipak and Kailash Patel of Philadelphia.  The new owners plan to
keep operations the same, said Parth Patel, the couple's son.




[*] Chain Stores That Shut in Maryland in 2020
----------------------------------------------
Townson Patch (Maryland) reports even before stores were shut down
by the coronavirus, traditional brick-and-mortar establishments
were losing revenue and customers to e-commerce giants like Amazon,
Target and Walmart.

As the coronavirus outbreak began to take hold in March 2020, some
businesses closed in Maryland as retailers saw consumers shift to
online purchases to avoid potential exposure to the virus.
In-person dining was prohibited at restaurants in Maryland for
months as carryout and delivery became the only option for eateries
looking to stay operational.

The financial hemorrhaging of retailers and restaurants was felt
strongly in Maryland, where several companies closed their doors.
Retail analyst firm Coresight Research estimates 8,736 businesses
shuttered in 2020 nationwide.  Here is a list of many in Maryland
that closed last year.

Permanently Closed

* Catherine's: The affordable plus-sized clothing retailer for
women announced it was shuttering all stores after parent company,
Ascena, filed for bankruptcy in July 2020. Maryland had four
Catherine's stores: Capitol Heights, Glen Burnie, Waldorf and
Windsor Mill.

* Lord & Taylor: The department store filed for Chapter 11
bankruptcy in August 2020. Lord & Taylor, which traces its roots to
1826, closed 37 stores, including at The Mall in Columbia and White
Flint Mall in Kensington.

* Modell's Sporting Goods: The family-owned sporting goods retailer
shuttered all its stores after declaring bankruptcy in March 2020.
Among the 115 stores were nine in Maryland: Annapolis, Arundel
Mills, Baltimore, Bethesda, Capitol Heights, Greenbelt, Germantown,
Parkville and Waldorf.

* Papyrus: The greeting card chain's 260 stores entered liquidation
in January 2020. Five stores in Maryland closed: Annapolis (1730
Annapolis Mall); Bethesda (7101 Democracy Blvd., Montgomery Mall);
Chevy Chase (5457 Wisconsin Ave., Chevy Chase Center), Columbia
(10300 Little Patuxent Pkwy., The Mall in Columbia); and Towson
(825 Dulaney Valley Road, Towson Town Center).

* Pier 1: The home furnishings chain in May 2020 announced plans to
shutter all of its 541 stores. The company said it would reopen its
stores after the pandemic but only long enough to sell off its
inventory.

Temporarily Closed

* Regal Cinemas: The second-largest cinema chain announced Oct. 8,
2020 that it was suspending operations in the United States due to
the pandemic.  In Maryland, 13 Regal movie theaters were affected:
Abingdon, Bowie, Columbia, Frederick, Gambrills, Germantown,
Hagerstown, Hunt Valley, Hyattsville, Laurel, Rockville; Salisbury
and Silver Spring.

Some MD Stores Close As Chains Scale Back

* Bar Louie: The chain gastro pub filed for bankruptcy in January
2020, closing 38 restaurants across the country, including its
Owings Mills, Rockville and Wheaton locations.

* Bed, Bath & Beyond: Three stores in Maryland closed by the end of
2020: Gaithersburg (558 N. Frederick Avenue), Hanover (7000 Arundel
Mills Circle) and Salisbury (2653 N. Salisbury Boulevard). The
Nottingham Square store (5210 Campbell Boulevard) will close by
Jan. 15, 2021, according to the Maryland Department of Labor.

* Brooks Brothers: The 200-year-old menswear retailer filed for
bankruptcy and was purchased in September 2020 by mall operator
Simon Property Group, which also now co-owns J.C. Penney. Simon
plans to keep about 125 stores in the chain operating; Brooks
Brothers had about 425 stores before the pandemic. The outlet store
in Hagerstown closed.

* Francesca's: At the end of 2020, the boutique announced it was
closing 140 locations nationwide after filing chapter 11
bankruptcy, including one in Bethesda Row, which will shutter in
January 2020.

* GNC: The supplement chain filed for bankruptcy in June 2020 and
announced plans to close 800 to 1,200 stores nationwide, including
three in Maryland: Brandywine, Gaithersburg and Waldorf.

* J.C. Penney: The department store shuttered three locations in
Maryland: Abingdon (3411 Merchant Blvd., Boulevard at Box Hill);
Lanham (9100 McHugh Dr., Woodmore Towne Center); and La Vale (1262
Vocke Rd., Country Club Mall).

* Jos. A. Banks and Men's Wearhouse: Tailored Brands, which also
the two men's fashion retailers, let go of 100 stores it identified
as underperforming when it filed for bankruptcy in August 2020.
These included three in Maryland: Jos. A Bank stores in Baltimore's
Inner Harbor, Gaithersburg, Rockville and Severna Park as well as
the Men's Wearhouse in Towson Town Center.

* Justice announced plans to shutter more than 75 percent of its
stores, after the parents company of the tween-focused apparel
chain for girls ages 6 to 12, Ascena, filed for Chapter 11
bankruptcy in July 2020.  In the shop's final week of liquidation,
all inventory was priced under $10.  These 10 stores in Maryland
closed:

Annapolis: Westfield Annapolis, 1825 Annapolis Mall
Bel Air: Harford Mall, 644 Bel Air Road
Columbia: The Mall in Columbia, 10300 Little Patuxent Parkway
Cumberland: Country Club Mall, 1262 Vocke Road
Frederick: Francis Scott Key Mall, 5500 Buckeystown Pike
Gambrills: Waugh Chapel Towne Centre, 1410 South Main Chapel Way
Glen Burnie: Marley Station Mall, 7900 Governor Ritchie Highway
Hagerstown: Valley Mall, 17301 Valley Mall Road
Salisbury: Centre at Salisbury, 2300 North Salisbury Road.
Waldorf: St. Charles Towne Center, 11110 Mall Circle

* Macy's: The department store chain closed one store — The
Centre at Salisbury —after in early February 2020 announcing
plans to close 28 stores over the next three years, around a fifth
of its brick-and-mortar footprint.

* Nordstrom: The department store chain in May announced it would
close 16 of its 116 full-line stores after the coronavirus
accelerated market trends pushing more shoppers online. The
Annapolis Mall store reportedly closed in August 2020.

* Sears: Five stores shuttered in Maryland this year as the company
sought to reduce its brick-and-mortar footprint. Three closed by
April 2020: Sears at Westfield Annapolis, Sears at White Marsh Mall
and Sears at St. Charles Towne Center in Waldorf. Two stores —
Harford Mall Sears in Bel Air and the Cumberland Sears — closed
by the end of February 2020.

* Sur La Table: The upscale kitchenware chain closed roughly half
of its 120 stores nationwide after filing for bankruptcy in July
2020, citing the pandemic as the reason. The location at Towson
Town Center closed.

* Tuesday Morning: The home goods retailer Tuesday Morning filed
for bankruptcy in May 2020 and announced the closure of 132 stores
nationally, including in Towson, Glen Burnie and Salisbury.

* Zoes Kitchen: The Mediterranean restaurant closed its Owings
Mills and Potomac locations in March and January 2020,
respectively.  The Nottingham restaurant changed over to CAVA in
2019.  In 2018, CAVA acquired Zoes Kitchen.

                   Bankrupt But Still Open in MD

+ California Pizza Kitchen filed for bankruptcy over the summer of
2020.  Its restaurants in Annapolis, Bethesda, Gaithersburg and
Hunt Valley remain open.

* J. Crew filed for bankruptcy but did not close any stores in
Maryland.  The preppy clothier was the first major retailer in the
U.S. to file for bankruptcy last May 2020 after the pandemic
started.  It closed eight stores, but none were in Maryland. One
was in Washington, D.C.

* H&M filed for bankruptcy in October 2020 and announced it plans
to close up to 250 stores in 2021 because of decreased foot traffic
amid the coronavirus pandemic.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                               Total
                                              Share-      Total
                                   Total    Holders'    Working
                                  Assets      Equity    Capital
  Company         Ticker            ($MM)       ($MM)      ($MM)
  -------         ------          ------    --------    -------
ABSOLUTE SOFTWRE  ABST CN          136.7       (40.5)      (9.7)
ABSOLUTE SOFTWRE  OU1 GR           136.7       (40.5)      (9.7)
ABSOLUTE SOFTWRE  ABST US          136.7       (40.5)      (9.7)
ABSOLUTE SOFTWRE  ABT2EUR EU       136.7       (40.5)      (9.7)
ACCELERATE DIAGN  1A8 GR           104.2       (49.7)      85.0
ACCELERATE DIAGN  AXDX US          104.2       (49.7)      85.0
ACCELERATE DIAGN  1A8 SW           104.2       (49.7)      85.0
ACCELERATE DIAGN  AXDX* MM         104.2       (49.7)      85.0
ADAPTHEALTH CORP  AHCO US        1,548.8       439.7      169.6
ADVANZ PHARMA CO  CXRXF US       1,537.9       (68.1)     178.1
AGENUS INC        AGEN US          204.5      (179.4)     (21.4)
AGILITI INC       AGLY US          745.0       (67.7)      17.3
ALPINE 4 TECHNOL  ALPP US           36.6       (13.6)      (5.2)
AMC ENTERTAINMEN  AMC* MM       10,876.2    (2,335.4)    (979.6)
AMER RESTAUR-LP   ICTPU US          33.5        (4.0)      (6.2)
AMERICAN AIR-BDR  AALL34 BZ     62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  AAL US        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  AAL* MM       62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  A1G GR        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  A1G TH        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  AAL11EUR EU   62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  AAL AV        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  AAL TE        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  A1G SW        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  A1G GZ        62,773.0    (5,528.0)  (4,244.0)
AMERICAN AIRLINE  A1G QT        62,773.0    (5,528.0)  (4,244.0)
AMERISOURCEB-BDR  A1MB34 BZ     44,274.8      (839.6)    (797.4)
AMERISOURCEBERGE  ABG TH        44,274.8      (839.6)    (797.4)
AMERISOURCEBERGE  ABG GR        44,274.8      (839.6)    (797.4)
AMERISOURCEBERGE  ABC US        44,274.8      (839.6)    (797.4)
AMERISOURCEBERGE  ABC2EUR EU    44,274.8      (839.6)    (797.4)
AMERISOURCEBERGE  ABG QT        44,274.8      (839.6)    (797.4)
AMERISOURCEBERGE  ABG GZ        44,274.8      (839.6)    (797.4)
AMYRIS INC        AMRS US          205.9       (78.7)      27.7
AMYRIS INC        3A01 GR          205.9       (78.7)      27.7
AMYRIS INC        3A01 TH          205.9       (78.7)      27.7
AMYRIS INC        AMRSEUR EU       205.9       (78.7)      27.7
AMYRIS INC        3A01 QT          205.9       (78.7)      27.7
APACHE CORP       APA GR        12,875.0       (37.0)     337.0
APACHE CORP       APA* MM       12,875.0       (37.0)     337.0
APACHE CORP       APA TH        12,875.0       (37.0)     337.0
APACHE CORP       APA US        12,875.0       (37.0)     337.0
APACHE CORP       APA GZ        12,875.0       (37.0)     337.0
APACHE CORP       APA1 SW       12,875.0       (37.0)     337.0
APACHE CORP       APAEUR EU     12,875.0       (37.0)     337.0
APACHE CORP       APA QT        12,875.0       (37.0)     337.0
APACHE CORP- BDR  A1PA34 BZ     12,875.0       (37.0)     337.0
AQUESTIVE THERAP  AQST US           50.4       (36.5)      13.3
AUTOZONE INC      AZO US        14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZ5 GR        14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZ5 TH        14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZ5 GZ        14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZO AV        14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZ5 TE        14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZO* MM       14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZOEUR EU     14,568.6    (1,027.0)     380.1
AUTOZONE INC      AZ5 QT        14,568.6    (1,027.0)     380.1
AUTOZONE INC-BDR  AZOI34 BZ     14,568.6    (1,027.0)     380.1
AVID TECHNOLOGY   AVID US          261.4      (144.2)      11.7
AVID TECHNOLOGY   AVD GR           261.4      (144.2)      11.7
AVIS BUD-CEDEAR   CAR AR        19,596.0       (76.0)     469.0
AVIS BUDGET GROU  CUCA GR       19,596.0       (76.0)     469.0
AVIS BUDGET GROU  CAR US        19,596.0       (76.0)     469.0
AVIS BUDGET GROU  CUCA TH       19,596.0       (76.0)     469.0
AVIS BUDGET GROU  CAR* MM       19,596.0       (76.0)     469.0
AVIS BUDGET GROU  CAR2EUR EU    19,596.0       (76.0)     469.0
AVIS BUDGET GROU  CUCA QT       19,596.0       (76.0)     469.0
BABCOCK & WILCOX  BW US            605.8      (320.8)     116.9
BBTV HOLDINGS IN  BBTV CN            1.0        (1.2)      (0.7)
BBTV HOLDINGS IN  BBVTF US           1.0        (1.2)      (0.7)
BELLRING BRAND-A  BRBR US          653.5      (161.0)     137.1
BELLRING BRAND-A  BR6 TH           653.5      (161.0)     137.1
BELLRING BRAND-A  BR6 GR           653.5      (161.0)     137.1
BELLRING BRAND-A  BRBR1EUR EU      653.5      (161.0)     137.1
BELLRING BRAND-A  BR6 GZ           653.5      (161.0)     137.1
BIGCOMMERCE-1     BIGC US          235.5       158.5      160.4
BIGCOMMERCE-1     BI1 GR           235.5       158.5      160.4
BIGCOMMERCE-1     BI1 GZ           235.5       158.5      160.4
BIGCOMMERCE-1     BI1 TH           235.5       158.5      160.4
BIGCOMMERCE-1     BIGCEUR EU       235.5       158.5      160.4
BIGCOMMERCE-1     BI1 QT           235.5       158.5      160.4
BIODESIX INC      BDSX US           46.5       (61.2)     (38.4)
BIOHAVEN PHARMAC  2VN GR           782.0      (153.8)     491.2
BIOHAVEN PHARMAC  BHVNEUR EU       782.0      (153.8)     491.2
BIOHAVEN PHARMAC  2VN TH           782.0      (153.8)     491.2
BIOHAVEN PHARMAC  BHVN US          782.0      (153.8)     491.2
BIONOVATE TECHNO  BIIO US            -          (0.4)      (0.4)
BLUE BIRD CORP    BLBD US          317.4       (53.2)       5.2
BLUE BIRD CORP    4RB GR           317.4       (53.2)       5.2
BLUE BIRD CORP    BLBDEUR EU       317.4       (53.2)       5.2
BLUE BIRD CORP    4RB GZ           317.4       (53.2)       5.2
BOEING CO-BDR     BOEI34 BZ    161,261.0   (11,553.0)  38,705.0
BOEING CO-CED     BA AR        161,261.0   (11,553.0)  38,705.0
BOEING CO-CED     BAD AR       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BCO GR       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BAEUR EU     161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA EU        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BOE LN       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA PE        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BOEI BB      161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA US        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BCO TH       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA SW        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA* MM       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA TE        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA AV        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BA CI        161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BAUSD SW     161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BCO GZ       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE     BCO QT       161,261.0   (11,553.0)  38,705.0
BOEING CO/THE TR  TCXBOE AU    161,261.0   (11,553.0)  38,705.0
BOMBARDIER INC-B  BBDBN MM      24,109.0    (6,448.0)     791.0
BONE BIOLOGICS C  BBLG US            0.0       (11.9)      (0.5)
BRINKER INTL      EAT US         2,335.3      (465.1)    (269.9)
BRINKER INTL      BKJ GR         2,335.3      (465.1)    (269.9)
BRINKER INTL      BKJ TH         2,335.3      (465.1)    (269.9)
BRINKER INTL      BKJ QT         2,335.3      (465.1)    (269.9)
BRINKER INTL      EAT2EUR EU     2,335.3      (465.1)    (269.9)
BRP INC/CA-SUB V  B15A GR        4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  DOOO US        4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  DOOEUR EU      4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  B15A GZ        4,240.0      (666.0)     759.8
BRP INC/CA-SUB V  DOO CN         4,240.0      (666.0)     759.8
CADIZ INC         CDZI US           73.4       (22.5)       5.1
CADIZ INC         2ZC GR            73.4       (22.5)       5.1
CADIZ INC         CDZIEUR EU        73.4       (22.5)       5.1
CALIFORNIA RESOU  CRC US         4,856.0    (1,581.0)    (774.0)
CALIFORNIA RESOU  1CLD GR        4,856.0    (1,581.0)    (774.0)
CALIFORNIA RESOU  1CLD QT        4,856.0    (1,581.0)    (774.0)
CALIFORNIA RESOU  CRC1EUR EU     4,856.0    (1,581.0)    (774.0)
CALUMET SPECIALT  CLMT US        1,807.5       (44.8)      69.3
CAP SENIOR LIVIN  CSU2EUR EU       740.5      (259.0)    (305.6)
CDK GLOBAL INC    CDK US         2,915.7      (514.5)     (88.2)
CDK GLOBAL INC    C2G QT         2,915.7      (514.5)     (88.2)
CDK GLOBAL INC    CDK* MM        2,915.7      (514.5)     (88.2)
CDK GLOBAL INC    C2G TH         2,915.7      (514.5)     (88.2)
CDK GLOBAL INC    CDKEUR EU      2,915.7      (514.5)     (88.2)
CDK GLOBAL INC    C2G GR         2,915.7      (514.5)     (88.2)
CEDAR FAIR LP     FUN US         2,501.5      (551.3)      43.1
CENGAGE LEARNING  CNGO US        2,849.9      (153.0)     161.4
CENTRUS ENERGY-A  4CU GR           468.2      (275.6)      70.5
CENTRUS ENERGY-A  LEU US           468.2      (275.6)      70.5
CENTRUS ENERGY-A  LEUEUR EU        468.2      (275.6)      70.5
CEREVEL THERAPEU  CERE US          150.5       142.6       (1.7)
CHEWY INC- CL A   CHWY US        1,643.2       (56.4)    (182.2)
CHEWY INC- CL A   CHWY* MM       1,643.2       (56.4)    (182.2)
CHOICE HOTELS     CZH GR         1,570.1       (21.4)     163.2
CHOICE HOTELS     CHH US         1,570.1       (21.4)     163.2
CHUN CAN CAPITAL  CNCN US            -          (0.0)      (0.0)
CINCINNATI BELL   CBB US         2,563.8      (204.5)     (88.5)
CINCINNATI BELL   CIB1 GR        2,563.8      (204.5)     (88.5)
CINCINNATI BELL   CBBEUR EU      2,563.8      (204.5)     (88.5)
CLOVIS ONCOLOGY   C6O GR           593.1      (163.4)     165.3
CLOVIS ONCOLOGY   CLVS US          593.1      (163.4)     165.3
CLOVIS ONCOLOGY   C6O QT           593.1      (163.4)     165.3
CLOVIS ONCOLOGY   CLVSEUR EU       593.1      (163.4)     165.3
CLOVIS ONCOLOGY   C6O TH           593.1      (163.4)     165.3
CLOVIS ONCOLOGY   C6O GZ           593.1      (163.4)     165.3
CODIAK BIOSCIENC  CDAK US          110.4       (44.0)      18.0
CODIAK BIOSCIENC  32W TH           110.4       (44.0)      18.0
CODIAK BIOSCIENC  32W GR           110.4       (44.0)      18.0
CODIAK BIOSCIENC  CDAKEUR EU       110.4       (44.0)      18.0
CODIAK BIOSCIENC  32W QT           110.4       (44.0)      18.0
COGENT COMMUNICA  CCOI US        1,000.9      (260.7)     380.1
COGENT COMMUNICA  OGM1 GR        1,000.9      (260.7)     380.1
COGENT COMMUNICA  CCOIEUR EU     1,000.9      (260.7)     380.1
COGENT COMMUNICA  CCOI* MM       1,000.9      (260.7)     380.1
COMMUNITY HEALTH  CYH US        16,516.0    (1,476.0)   1,063.0
COMMUNITY HEALTH  CG5 GR        16,516.0    (1,476.0)   1,063.0
COMMUNITY HEALTH  CG5 QT        16,516.0    (1,476.0)   1,063.0
COMMUNITY HEALTH  CYH1EUR EU    16,516.0    (1,476.0)   1,063.0
COMMUNITY HEALTH  CG5 TH        16,516.0    (1,476.0)   1,063.0
CONVERGE TECHNOL  CTS2EUR EU       493.1        48.3     (105.8)
CONVERGE TECHNOL  0ZB GZ           493.1        48.3     (105.8)
CONVERGE TECHNOL  CTS CN           493.1        48.3     (105.8)
CONVERGE TECHNOL  0ZB GR           493.1        48.3     (105.8)
CONVERGE TECHNOL  CTSDF US         493.1        48.3     (105.8)
CURIS INC         CUSA GR           45.7       (28.6)      19.2
CURIS INC         CRIS US           45.7       (28.6)      19.2
CURIS INC         CUSA TH           45.7       (28.6)      19.2
CURIS INC         CRISEUR EU        45.7       (28.6)      19.2
DELEK LOGISTICS   DKL US           957.6      (111.5)      11.7
DENNY'S CORP      DENN US          450.8      (138.4)     (15.3)
DENNY'S CORP      DE8 TH           450.8      (138.4)     (15.3)
DENNY'S CORP      DE8 GR           450.8      (138.4)     (15.3)
DENNY'S CORP      DENNEUR EU       450.8      (138.4)     (15.3)
DIEBOLD NIXDORF   DBD US         3,627.8      (811.7)     391.4
DIEBOLD NIXDORF   DBD GR         3,627.8      (811.7)     391.4
DIEBOLD NIXDORF   DBD SW         3,627.8      (811.7)     391.4
DIEBOLD NIXDORF   DBDEUR EU      3,627.8      (811.7)     391.4
DIEBOLD NIXDORF   DBD TH         3,627.8      (811.7)     391.4
DIEBOLD NIXDORF   DBD QT         3,627.8      (811.7)     391.4
DIEBOLD NIXDORF   DBD GZ         3,627.8      (811.7)     391.4
DINE BRANDS GLOB  DIN US         2,070.9      (356.4)     203.3
DINE BRANDS GLOB  IHP GR         2,070.9      (356.4)     203.3
DINE BRANDS GLOB  IHP TH         2,070.9      (356.4)     203.3
DOMINO'S PIZZA    EZV GR         1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    DPZ US         1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    EZV TH         1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    DPZEUR EU      1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    EZV GZ         1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    DPZ AV         1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    DPZ* MM        1,620.9    (3,211.5)     468.0
DOMINO'S PIZZA    EZV QT         1,620.9    (3,211.5)     468.0
DOMO INC- CL B    DOMO US          193.1       (78.5)     (14.2)
DOMO INC- CL B    1ON GR           193.1       (78.5)     (14.2)
DOMO INC- CL B    1ON GZ           193.1       (78.5)     (14.2)
DOMO INC- CL B    DOMOEUR EU       193.1       (78.5)     (14.2)
DOMO INC- CL B    1ON TH           193.1       (78.5)     (14.2)
DYE & DURHAM LTD  DND CN           271.9       112.3        0.8
DYE & DURHAM LTD  DYNDF US         271.9       112.3        0.8
EOS ENERGY ENTER  EOSE US          177.3       175.5       (1.3)
EVERI HOLDINGS I  EVRI US        1,458.2       (15.4)      89.9
EVERI HOLDINGS I  G2C GR         1,458.2       (15.4)      89.9
EVERI HOLDINGS I  G2C TH         1,458.2       (15.4)      89.9
EVERI HOLDINGS I  EVRIEUR EU     1,458.2       (15.4)      89.9
FATHOM HOLDINGS   FTHM US           35.2        30.3       29.7
FLEXION THERAPEU  FLXN US          263.4        (3.1)     186.2
FLEXION THERAPEU  F02 GR           263.4        (3.1)     186.2
FLEXION THERAPEU  F02 TH           263.4        (3.1)     186.2
FLEXION THERAPEU  FLXNEUR EU       263.4        (3.1)     186.2
FLEXION THERAPEU  F02 QT           263.4        (3.1)     186.2
FRONTDOOR IN      FTDR US        1,407.0       (71.0)     211.0
FRONTDOOR IN      3I5 GR         1,407.0       (71.0)     211.0
FRONTDOOR IN      FTDREUR EU     1,407.0       (71.0)     211.0
FTS INTERNAT-A    FTSI US          452.2       (84.0)     187.2
FTS INTERNAT-A    FT5 GR           452.2       (84.0)     187.2
FTS INTERNAT-A    FTSI1EUR EU      452.2       (84.0)     187.2
FTS INTERNATIONA  9992011D US      452.2       (84.0)     187.2
FTS INTERNATIONA  FT5A GR          452.2       (84.0)     187.2
FTS INTERNATIONA  FT5A GZ          452.2       (84.0)     187.2
FTS INTERNATIONA  FTSIEUR EU       452.2       (84.0)     187.2
GCM GROSVENOR-A   GCMG US            -           -          -
GODADDY INC-A     GDDY US        6,207.8      (163.8)  (1,101.8)
GODADDY INC-A     38D TH         6,207.8      (163.8)  (1,101.8)
GODADDY INC-A     GDDY* MM       6,207.8      (163.8)  (1,101.8)
GODADDY INC-A     38D GR         6,207.8      (163.8)  (1,101.8)
GODADDY INC-A     38D QT         6,207.8      (163.8)  (1,101.8)
GOGO INC          GOGO US          984.5      (647.2)     363.1
GOGO INC          G0G SW           984.5      (647.2)     363.1
GOGO INC          G0G TH           984.5      (647.2)     363.1
GOGO INC          G0G GR           984.5      (647.2)     363.1
GOGO INC          GOGOEUR EU       984.5      (647.2)     363.1
GOGO INC          G0G QT           984.5      (647.2)     363.1
GOGO INC          G0G GZ           984.5      (647.2)     363.1
GOOSEHEAD INSU-A  2OX GR           120.0       (49.4)      25.2
GOOSEHEAD INSU-A  GSHDEUR EU       120.0       (49.4)      25.2
GOOSEHEAD INSU-A  GSHD US          120.0       (49.4)      25.2
GRAFTECH INTERNA  EAF US         1,467.6      (472.1)     445.4
GRAFTECH INTERNA  G6G GR         1,467.6      (472.1)     445.4
GRAFTECH INTERNA  G6G TH         1,467.6      (472.1)     445.4
GRAFTECH INTERNA  EAFEUR EU      1,467.6      (472.1)     445.4
GRAFTECH INTERNA  G6G QT         1,467.6      (472.1)     445.4
GRAFTECH INTERNA  G6G GZ         1,467.6      (472.1)     445.4
GREEN PLAINS PAR  GPP US           103.9       (61.6)     (37.0)
GREENSKY INC-A    GSKY US        1,461.9      (205.9)     784.2
GURU ORGANIC ENE  GURU CN            0.0        (0.0)      (0.0)
GURU ORGANIC ENE  GUROF US           0.0        (0.0)      (0.0)
H&R BLOCK - BDR   H1RB34 BZ      2,556.4      (280.0)      40.3
H&R BLOCK INC     HRB US         2,556.4      (280.0)      40.3
H&R BLOCK INC     HRB GR         2,556.4      (280.0)      40.3
H&R BLOCK INC     HRB TH         2,556.4      (280.0)      40.3
H&R BLOCK INC     HRBCHF SW      2,556.4      (280.0)      40.3
H&R BLOCK INC     HRB QT         2,556.4      (280.0)      40.3
H&R BLOCK INC     HRBEUR EU      2,556.4      (280.0)      40.3
HERBALIFE NUTRIT  HOO GR         2,921.2      (912.9)     639.4
HERBALIFE NUTRIT  HLF US         2,921.2      (912.9)     639.4
HERBALIFE NUTRIT  HOO TH         2,921.2      (912.9)     639.4
HERBALIFE NUTRIT  HOO GZ         2,921.2      (912.9)     639.4
HERBALIFE NUTRIT  HLFEUR EU      2,921.2      (912.9)     639.4
HERBALIFE NUTRIT  HOO QT         2,921.2      (912.9)     639.4
HEWLETT-CEDEAR    HPQ AR        34,681.0    (2,228.0)  (5,572.0)
HEWLETT-CEDEAR    HPQD AR       34,681.0    (2,228.0)  (5,572.0)
HEWLETT-CEDEAR    HPQC AR       34,681.0    (2,228.0)  (5,572.0)
HILTON WORLD-BDR  H1LT34 BZ     17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HI91 TH       17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HI91 GR       17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HLT US        17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HLT* MM       17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HLTW AV       17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HLTEUR EU     17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HI91 TE       17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HI91 QT       17,129.0    (1,319.0)   2,285.0
HILTON WORLDWIDE  HI91 GZ       17,129.0    (1,319.0)   2,285.0
HORIZON GLOBAL    HZN1EUR EU       458.0       (22.1)      91.8
HORIZON GLOBAL    HZN US           458.0       (22.1)      91.8
HORIZON GLOBAL    2H6 GR           458.0       (22.1)      91.8
HOVNANIAN ENT-A   HO3A GR        1,827.3      (436.1)     829.0
HOVNANIAN ENT-A   HOV US         1,827.3      (436.1)     829.0
HOVNANIAN ENT-A   HOVEUR EU      1,827.3      (436.1)     829.0
HP COMPANY-BDR    HPQB34 BZ     34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQ TE        34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQ US        34,681.0    (2,228.0)  (5,572.0)
HP INC            7HP TH        34,681.0    (2,228.0)  (5,572.0)
HP INC            7HP GR        34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQ* MM       34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQ CI        34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQUSD SW     34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQEUR EU     34,681.0    (2,228.0)  (5,572.0)
HP INC            7HP GZ        34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQ AV        34,681.0    (2,228.0)  (5,572.0)
HP INC            HPQ SW        34,681.0    (2,228.0)  (5,572.0)
HP INC            7HP QT        34,681.0    (2,228.0)  (5,572.0)
IAA INC           IAA US         2,388.8        (3.6)     352.4
IAA INC           3NI GR         2,388.8        (3.6)     352.4
IAA INC           IAA-WEUR EU    2,388.8        (3.6)     352.4
IMMUNOGEN INC     IMU GR           248.0       (42.9)     119.5
IMMUNOGEN INC     IMGN US          248.0       (42.9)     119.5
IMMUNOGEN INC     IMU TH           248.0       (42.9)     119.5
IMMUNOGEN INC     IMU SW           248.0       (42.9)     119.5
IMMUNOGEN INC     IMGNEUR EU       248.0       (42.9)     119.5
IMMUNOGEN INC     IMU GZ           248.0       (42.9)     119.5
IMMUNOGEN INC     IMGN* MM         248.0       (42.9)     119.5
IMMUNOGEN INC     IMU QT           248.0       (42.9)     119.5
INFRASTRUCTURE A  IEA US           722.4       (72.1)      97.1
INFRASTRUCTURE A  IEAEUR EU        722.4       (72.1)      97.1
INFRASTRUCTURE A  5YF GR           722.4       (72.1)      97.1
INHIBRX INC       INBX US          143.6        91.7       97.1
INHIBRX INC       1RK GR           143.6        91.7       97.1
INHIBRX INC       1RK TH           143.6        91.7       97.1
INHIBRX INC       INBXEUR EU       143.6        91.7       97.1
INHIBRX INC       1RK QT           143.6        91.7       97.1
INSEEGO CORP      INO TH           223.7       (27.2)      40.7
INSEEGO CORP      INO QT           223.7       (27.2)      40.7
INSEEGO CORP      INSG US          223.7       (27.2)      40.7
INSEEGO CORP      INO GR           223.7       (27.2)      40.7
INSEEGO CORP      INSGEUR EU       223.7       (27.2)      40.7
INSEEGO CORP      INO GZ           223.7       (27.2)      40.7
INSPIRED ENTERTA  INSE US          320.3       (95.0)      10.3
INTERCEPT PHARMA  I4P TH           591.4      (130.3)     398.0
INTERCEPT PHARMA  ICPT US          591.4      (130.3)     398.0
INTERCEPT PHARMA  I4P GR           591.4      (130.3)     398.0
INTERCEPT PHARMA  ICPT* MM         591.4      (130.3)     398.0
INTERCEPT PHARMA  I4P GZ           591.4      (130.3)     398.0
JACK IN THE BOX   JBX GR         1,906.5      (793.4)      (4.8)
JACK IN THE BOX   JACK US        1,906.5      (793.4)      (4.8)
JACK IN THE BOX   JBX GZ         1,906.5      (793.4)      (4.8)
JACK IN THE BOX   JBX QT         1,906.5      (793.4)      (4.8)
JACK IN THE BOX   JACK1EUR EU    1,906.5      (793.4)      (4.8)
JOSEMARIA RESOUR  JOSE SS           28.8        (9.4)     (18.4)
JOSEMARIA RESOUR  NGQSEK EU         28.8        (9.4)     (18.4)
JOSEMARIA RESOUR  JOSES IX          28.8        (9.4)     (18.4)
JOSEMARIA RESOUR  JOSES EB          28.8        (9.4)     (18.4)
JOSEMARIA RESOUR  JOSES I2          28.8        (9.4)     (18.4)
JUST ENERGY GROU  JE US          1,137.7      (170.7)     (33.8)
JUST ENERGY GROU  JE CN          1,137.7      (170.7)     (33.8)
JUST ENERGY GROU  1JE GR         1,137.7      (170.7)     (33.8)
JUST ENERGY GROU  1JE1 TH        1,137.7      (170.7)     (33.8)
L BRANDS INC      LTD GR        11,161.0    (1,564.0)   1,597.0
L BRANDS INC      LB US         11,161.0    (1,564.0)   1,597.0
L BRANDS INC      LTD TH        11,161.0    (1,564.0)   1,597.0
L BRANDS INC      LBRA AV       11,161.0    (1,564.0)   1,597.0
L BRANDS INC      LTD QT        11,161.0    (1,564.0)   1,597.0
L BRANDS INC      LBEUR EU      11,161.0    (1,564.0)   1,597.0
L BRANDS INC      LB* MM        11,161.0    (1,564.0)   1,597.0
L BRANDS INC-BDR  LBRN34 BZ     11,161.0    (1,564.0)   1,597.0
LENNOX INTL INC   LXI GR         1,981.2      (115.7)     353.0
LENNOX INTL INC   LII US         1,981.2      (115.7)     353.0
LENNOX INTL INC   LII* MM        1,981.2      (115.7)     353.0
LENNOX INTL INC   LXI TH         1,981.2      (115.7)     353.0
LENNOX INTL INC   LII1EUR EU     1,981.2      (115.7)     353.0
LESLIE'S INC      LESL US          746.4      (827.0)     113.9
LESLIE'S INC      LE3 GR           746.4      (827.0)     113.9
LESLIE'S INC      LESLEUR EU       746.4      (827.0)     113.9
LESLIE'S INC      LE3 TH           746.4      (827.0)     113.9
LESLIE'S INC      LE3 QT           746.4      (827.0)     113.9
MADISON SQUARE G  MSG1EUR EU     1,219.4      (239.9)    (216.3)
MADISON SQUARE G  MS8 GR         1,219.4      (239.9)    (216.3)
MADISON SQUARE G  MSGS US        1,219.4      (239.9)    (216.3)
MANNKIND CORP     MNKD US           95.7      (186.4)     (39.8)
MANNKIND CORP     NNFN SW           95.7      (186.4)     (39.8)
MCAFEE CORP - A   MCFE US        5,553.0    (2,323.0)  (1,182.0)
MCAFEE CORP - A   MC7 GR         5,553.0    (2,323.0)  (1,182.0)
MCAFEE CORP - A   MCFEEUR EU     5,553.0    (2,323.0)  (1,182.0)
MCDONALD'S CORP   TCXMCD AU     50,699.3    (8,472.1)     455.9
MCDONALDS - BDR   MCDC34 BZ     50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MDO TH        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD US        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD SW        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MDO GR        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD* MM       50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD TE        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD AV        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    0R16 LN       50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD CI        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCDUSD SW     50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCDEUR EU     50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MDO GZ        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MDO QT        50,699.3    (8,472.1)     455.9
MCDONALDS CORP    MCD PE        50,699.3    (8,472.1)     455.9
MCDONALDS-CEDEAR  MCD AR        50,699.3    (8,472.1)     455.9
MCDONALDS-CEDEAR  MCDC AR       50,699.3    (8,472.1)     455.9
MCDONALDS-CEDEAR  MCDD AR       50,699.3    (8,472.1)     455.9
MEDIAALPHA INC-A  MAX US           133.8      (146.6)      (4.0)
MEDLEY MANAGE-A   MDLY US           38.7      (132.0)     (15.2)
MEDLEY MANAGE-A   731 GR            38.7      (132.0)     (15.2)
MERCER PARK BR-A  MRCQF US         411.4        (7.6)       2.7
MERCER PARK BR-A  BRND/A/U CN      411.4        (7.6)       2.7
MICHAELS COS INC  MIK US         4,263.3    (1,389.9)     381.9
MICHAELS COS INC  MIM GR         4,263.3    (1,389.9)     381.9
MICHAELS COS INC  MIM TH         4,263.3    (1,389.9)     381.9
MICHAELS COS INC  MIKEUR EU      4,263.3    (1,389.9)     381.9
MICHAELS COS INC  MIM QT         4,263.3    (1,389.9)     381.9
MICHAELS COS INC  MIM GZ         4,263.3    (1,389.9)     381.9
MICROVISION INC   MVIN TH            9.0        (4.2)      (5.8)
MICROVISION INC   MVIN GR            9.0        (4.2)      (5.8)
MICROVISION INC   MVIS US            9.0        (4.2)      (5.8)
MICROVISION INC   MVISEUR EU         9.0        (4.2)      (5.8)
MICROVISION INC   MVIN GZ            9.0        (4.2)      (5.8)
MICROVISION INC   MVIN QT            9.0        (4.2)      (5.8)
MILESTONE MEDICA  MMDPLN EU          1.0       (16.3)     (16.3)
MILESTONE MEDICA  MMD PW             1.0       (16.3)     (16.3)
MONEYGRAM INTERN  MGI US         4,494.0      (249.1)     (94.5)
MONEYGRAM INTERN  9M1N GR        4,494.0      (249.1)     (94.5)
MONEYGRAM INTERN  9M1N TH        4,494.0      (249.1)     (94.5)
MONEYGRAM INTERN  MGIEUR EU      4,494.0      (249.1)     (94.5)
MONEYGRAM INTERN  9M1N QT        4,494.0      (249.1)     (94.5)
MONTES ARCHIM-A   MAAC US            0.5        (0.0)      (0.5)
MONTES ARCHIMEDE  MAACU US           0.5        (0.0)      (0.5)
MOTOROLA SOL-BDR  M1SI34 BZ     10,361.0      (740.0)     659.0
MOTOROLA SOL-CED  MSI AR        10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MOT TE        10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MSI US        10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MTLA TH       10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MTLA GR       10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MOSI AV       10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MSI1EUR EU    10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MTLA GZ       10,361.0      (740.0)     659.0
MOTOROLA SOLUTIO  MTLA QT       10,361.0      (740.0)     659.0
MSCI INC          3HM GR         4,111.7      (386.6)   1,008.2
MSCI INC          MSCI US        4,111.7      (386.6)   1,008.2
MSCI INC          3HM SW         4,111.7      (386.6)   1,008.2
MSCI INC          3HM GZ         4,111.7      (386.6)   1,008.2
MSCI INC          3HM QT         4,111.7      (386.6)   1,008.2
MSCI INC          MSCI* MM       4,111.7      (386.6)   1,008.2
MSCI INC          3HM TH         4,111.7      (386.6)   1,008.2
MSCI INC-BDR      M1SC34 BZ      4,111.7      (386.6)   1,008.2
MSG NETWORKS- A   MSGN US          893.6      (515.7)     294.3
MSG NETWORKS- A   1M4 GR           893.6      (515.7)     294.3
MSG NETWORKS- A   1M4 QT           893.6      (515.7)     294.3
MSG NETWORKS- A   MSGNEUR EU       893.6      (515.7)     294.3
MSG NETWORKS- A   1M4 TH           893.6      (515.7)     294.3
NANTHEALTH INC    NH US            209.0       (92.3)      10.2
NATHANS FAMOUS    NFA GR           106.3       (63.1)      79.0
NATHANS FAMOUS    NATH US          106.3       (63.1)      79.0
NATHANS FAMOUS    NATHEUR EU       106.3       (63.1)      79.0
NATIONAL CINEMED  NCMI US        1,097.8      (210.4)     183.0
NATIONAL CINEMED  XWM GR         1,097.8      (210.4)     183.0
NATIONAL CINEMED  NCMIEUR EU     1,097.8      (210.4)     183.0
NAVISTAR INTL     IHR TH         6,637.0    (3,822.0)   1,206.0
NAVISTAR INTL     NAV US         6,637.0    (3,822.0)   1,206.0
NAVISTAR INTL     IHR GR         6,637.0    (3,822.0)   1,206.0
NAVISTAR INTL     NAVEUR EU      6,637.0    (3,822.0)   1,206.0
NAVISTAR INTL     IHR QT         6,637.0    (3,822.0)   1,206.0
NAVISTAR INTL     IHR GZ         6,637.0    (3,822.0)   1,206.0
NESCO HOLDINGS I  NSCO US          769.5       (24.4)      54.0
NEW ENG RLTY-LP   NEN US           293.1       (39.3)       -
NORTHERN OIL AND  4LT1 GR        1,025.5       (83.7)      13.3
NORTHERN OIL AND  NOG US         1,025.5       (83.7)      13.3
NORTHERN OIL AND  NOG1EUR EU     1,025.5       (83.7)      13.3
NORTONLIFEL- BDR  S1YM34 BZ      6,313.0      (476.0)      44.0
NORTONLIFELOCK I  NLOK US        6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYM TH         6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYM GR         6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYMC TE        6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYMC AV        6,313.0      (476.0)      44.0
NORTONLIFELOCK I  NLOK* MM       6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYMCEUR EU     6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYM GZ         6,313.0      (476.0)      44.0
NORTONLIFELOCK I  SYM QT         6,313.0      (476.0)      44.0
NUNZIA PHARMACEU  NUNZ US            0.1        (3.2)      (2.5)
NUTANIX INC - A   0NU SW         2,315.9      (557.4)     854.5
NUTANIX INC - A   0NU GZ         2,315.9      (557.4)     854.5
NUTANIX INC - A   0NU GR         2,315.9      (557.4)     854.5
NUTANIX INC - A   NTNXEUR EU     2,315.9      (557.4)     854.5
NUTANIX INC - A   0NU TH         2,315.9      (557.4)     854.5
NUTANIX INC - A   0NU QT         2,315.9      (557.4)     854.5
NUTANIX INC - A   NTNX US        2,315.9      (557.4)     854.5
OASIS PETROLEUM   OAS US         2,506.8      (638.2)    (235.9)
OASIS PETROLEUM   OS70 GR        2,506.8      (638.2)    (235.9)
OASIS PETROLEUM   OAS1EUR EU     2,506.8      (638.2)    (235.9)
OCULAR THERAPEUT  OCUL US           98.2        (4.1)      59.0
OCULAR THERAPEUT  0OT GZ            98.2        (4.1)      59.0
OCULAR THERAPEUT  OCULEUR EU        98.2        (4.1)      59.0
OCULAR THERAPEUT  0OT TH            98.2        (4.1)      59.0
OCULAR THERAPEUT  0OT GR            98.2        (4.1)      59.0
OLEMA PHARMACEUT  OLMA US            0.1        (1.2)      (1.3)
OMEROS CORP       3O8 GR           227.1       (87.3)     148.3
OMEROS CORP       OMER US          227.1       (87.3)     148.3
OMEROS CORP       3O8 QT           227.1       (87.3)     148.3
OMEROS CORP       3O8 TH           227.1       (87.3)     148.3
OMEROS CORP       OMEREUR EU       227.1       (87.3)     148.3
ONDAS HOLDINGS I  ONDS US            2.6       (16.4)     (16.3)
OPENDOOR TECHNOL  OPEN US          414.7       394.7       (4.9)
OPTIVA INC        OPT CN            84.2       (82.4)       3.3
OTIS WORLDWI      OTIS US       10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI      4PG GR        10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI      OTISEUR EU    10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI      4PG GZ        10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI      OTIS* MM      10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI      4PG TH        10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI      4PG QT        10,473.0    (3,383.0)     (20.0)
OTIS WORLDWI-BDR  O1TI34 BZ     10,473.0    (3,383.0)     (20.0)
PAPA JOHN'S INTL  PP1 GR           816.7       (14.1)      19.4
PAPA JOHN'S INTL  PZZA US          816.7       (14.1)      19.4
PAPA JOHN'S INTL  PZZAEUR EU       816.7       (14.1)      19.4
PAPA JOHN'S INTL  PP1 GZ           816.7       (14.1)      19.4
PAPA JOHN'S INTL  PP1 TH           816.7       (14.1)      19.4
PAPA JOHN'S INTL  PP1 QT           816.7       (14.1)      19.4
PARATEK PHARMACE  PRTK US          198.7       (79.9)     172.1
PARATEK PHARMACE  N4CN GR          198.7       (79.9)     172.1
PARATEK PHARMACE  N4CN TH          198.7       (79.9)     172.1
PHILIP MORRI-BDR  PHMO34 BZ     39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  4I1 GR        39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PM US         39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PM1CHF EU     39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PM1 TE        39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  4I1 TH        39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PMI SW        39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PM1EUR EU     39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PMIZ EB       39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PMIZ IX       39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  0M8V LN       39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PMOR AV       39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  4I1 GZ        39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  PM* MM        39,129.0   (10,245.0)   1,928.0
PHILIP MORRIS IN  4I1 QT        39,129.0   (10,245.0)   1,928.0
PLANET FITNESS-A  PLNT1EUR EU    1,801.6      (722.9)     440.8
PLANET FITNESS-A  3PL QT         1,801.6      (722.9)     440.8
PLANET FITNESS-A  PLNT US        1,801.6      (722.9)     440.8
PLANET FITNESS-A  3PL TH         1,801.6      (722.9)     440.8
PLANET FITNESS-A  3PL GR         1,801.6      (722.9)     440.8
PLANET FITNESS-A  3PL GZ         1,801.6      (722.9)     440.8
PLANTRONICS INC   PLT US         2,201.5      (145.0)     193.1
PLANTRONICS INC   PTM GR         2,201.5      (145.0)     193.1
PLANTRONICS INC   PLTEUR EU      2,201.5      (145.0)     193.1
PLANTRONICS INC   PTM GZ         2,201.5      (145.0)     193.1
PLANTRONICS INC   PTM TH         2,201.5      (145.0)     193.1
PLANTRONICS INC   PTM QT         2,201.5      (145.0)     193.1
PLATINUM GROUP M  P6MB GR           37.4        (4.1)      (2.4)
PLATINUM GROUP M  PTM CN            37.4        (4.1)      (2.4)
PLATINUM GROUP M  PLG US            37.4        (4.1)      (2.4)
PLATINUM GROUP M  P6MB GZ           37.4        (4.1)      (2.4)
PLATINUM GROUP M  PTMEUR EU         37.4        (4.1)      (2.4)
POPULATION HEALT  PHICU US           0.3        (0.0)      (0.3)
PPD INC           PPD US         6,041.5      (915.2)     203.0
PRIORITY TECHNOL  PRTHU US         380.4       (98.3)       3.6
PRIORITY TECHNOL  PRTH US          380.4       (98.3)       3.6
PRIORITY TECHNOL  PRTHEUR EU       380.4       (98.3)       3.6
PRIORITY TECHNOL  60W GR           380.4       (98.3)       3.6
PROGENITY INC     4ZU TH           119.6       (60.4)       5.7
PROGENITY INC     4ZU GR           119.6       (60.4)       5.7
PROGENITY INC     PROGEUR EU       119.6       (60.4)       5.7
PROGENITY INC     4ZU QT           119.6       (60.4)       5.7
PROGENITY INC     4ZU GZ           119.6       (60.4)       5.7
PROGENITY INC     PROG US          119.6       (60.4)       5.7
PSOMAGEN INC-KDR  950200 KS         49.5        36.8       25.3
PUMA BIOTECHNOLO  PBYI US          261.7        (0.5)      41.6
PUMA BIOTECHNOLO  0PB TH           261.7        (0.5)      41.6
PUMA BIOTECHNOLO  0PB GR           261.7        (0.5)      41.6
PUMA BIOTECHNOLO  PBYIEUR EU       261.7        (0.5)      41.6
QUANTUM CORP      QMCO US          173.3      (196.2)      (1.5)
QUANTUM CORP      QNT2 GR          173.3      (196.2)      (1.5)
QUANTUM CORP      QTM1EUR EU       173.3      (196.2)      (1.5)
QUANTUM CORP      QNT2 TH          173.3      (196.2)      (1.5)
RADIUS HEALTH IN  RDUS US          196.0      (108.6)     101.7
RADIUS HEALTH IN  1R8 GR           196.0      (108.6)     101.7
RADIUS HEALTH IN  1R8 TH           196.0      (108.6)     101.7
RADIUS HEALTH IN  1R8 QT           196.0      (108.6)     101.7
RADIUS HEALTH IN  RDUSEUR EU       196.0      (108.6)     101.7
REC SILICON ASA   RECSIO IX        258.4       (19.2)      47.9
REC SILICON ASA   REC SS           258.4       (19.2)      47.9
REC SILICON ASA   RECSIO S1        258.4       (19.2)      47.9
REC SILICON ASA   RECSIO TQ        258.4       (19.2)      47.9
REC SILICON ASA   RECSIO EB        258.4       (19.2)      47.9
REC SILICON ASA   REC EU           258.4       (19.2)      47.9
REC SILICON ASA   RECSIO B3        258.4       (19.2)      47.9
REC SILICON ASA   REC NO           258.4       (19.2)      47.9
REC SILICON ASA   RECSIO QX        258.4       (19.2)      47.9
REC SILICON ASA   RECSIO QE        258.4       (19.2)      47.9
REC SILICON ASA   RECSIO I2        258.4       (19.2)      47.9
REC SILICON ASA   RECSIO PO        258.4       (19.2)      47.9
REC SILICON ASA   RECSIO S2        258.4       (19.2)      47.9
REVLON INC-A      RVL1 GR        2,973.3    (1,582.9)     (38.9)
REVLON INC-A      REV US         2,973.3    (1,582.9)     (38.9)
REVLON INC-A      REV* MM        2,973.3    (1,582.9)     (38.9)
REVLON INC-A      RVL1 TH        2,973.3    (1,582.9)     (38.9)
REVLON INC-A      REVEUR EU      2,973.3    (1,582.9)     (38.9)
RICE ACQUISIT- A  RICE US            0.4        (0.1)       0.0
RICE ACQUISITION  RICE/U US          0.4        (0.1)       0.0
RIMINI STREET IN  RMNI US          220.3       (61.5)     (64.7)
SBA COMM CORP     SBAC US        9,034.7    (4,471.2)     (92.7)
SBA COMM CORP     4SB GR         9,034.7    (4,471.2)     (92.7)
SBA COMM CORP     4SB TH         9,034.7    (4,471.2)     (92.7)
SBA COMM CORP     4SB GZ         9,034.7    (4,471.2)     (92.7)
SBA COMM CORP     SBAC* MM       9,034.7    (4,471.2)     (92.7)
SBA COMM CORP     4SB QT         9,034.7    (4,471.2)     (92.7)
SBA COMM CORP     SBACEUR EU     9,034.7    (4,471.2)     (92.7)
SBA COMMUN - BDR  S1BA34 BZ      9,034.7    (4,471.2)     (92.7)
SCIENTIFIC GAMES  TJW TH         8,102.0    (2,541.0)   1,424.0
SCIENTIFIC GAMES  TJW GZ         8,102.0    (2,541.0)   1,424.0
SCIENTIFIC GAMES  SGMS US        8,102.0    (2,541.0)   1,424.0
SCIENTIFIC GAMES  TJW GR         8,102.0    (2,541.0)   1,424.0
SCOPUS BIOPHARMA  SCPS US            1.0         0.6        0.6
SEAWORLD ENTERTA  SEAS US        2,650.2       (66.5)     211.5
SEAWORLD ENTERTA  W2L TH         2,650.2       (66.5)     211.5
SEAWORLD ENTERTA  W2L GR         2,650.2       (66.5)     211.5
SEAWORLD ENTERTA  SEASEUR EU     2,650.2       (66.5)     211.5
SELECTA BIOSCIEN  SELB US          181.0        (7.4)      89.5
SHELL MIDSTREAM   SHLX US        2,394.0      (414.0)     311.0
SINCLAIR BROAD-A  SBGI US       12,483.0    (1,483.0)   1,567.0
SINCLAIR BROAD-A  SBTA GR       12,483.0    (1,483.0)   1,567.0
SINCLAIR BROAD-A  SBGIEUR EU    12,483.0    (1,483.0)   1,567.0
SINCLAIR BROAD-A  SBTA GZ       12,483.0    (1,483.0)   1,567.0
SINCLAIR BROAD-A  SBTA TH       12,483.0    (1,483.0)   1,567.0
SINCLAIR BROAD-A  SBTA QT       12,483.0    (1,483.0)   1,567.0
SIRIUS XM HO-BDR  SRXM34 BZ     10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  RDO GR        10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  RDO TH        10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  SIRI US       10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  SIRI AV       10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  SIRIEUR EU    10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  RDO GZ        10,702.0      (911.0)  (2,185.0)
SIRIUS XM HOLDIN  RDO QT        10,702.0      (911.0)  (2,185.0)
SIX FLAGS ENTERT  6FE GR         2,865.0      (532.7)     (46.8)
SIX FLAGS ENTERT  SIX US         2,865.0      (532.7)     (46.8)
SIX FLAGS ENTERT  6FE QT         2,865.0      (532.7)     (46.8)
SIX FLAGS ENTERT  SIXEUR EU      2,865.0      (532.7)     (46.8)
SIX FLAGS ENTERT  6FE TH         2,865.0      (532.7)     (46.8)
SLEEP NUMBER COR  SNBR US          780.1      (102.8)    (348.2)
SLEEP NUMBER COR  SL2 GR           780.1      (102.8)    (348.2)
SLEEP NUMBER COR  SNBREUR EU       780.1      (102.8)    (348.2)
SOCIAL CAPITAL    IPOC/U US        828.7       797.9       (1.2)
SOCIAL CAPITAL-A  IPOC US          828.7       797.9       (1.2)
SONA NANOTECH IN  SONA CN            1.7        (2.2)      (2.4)
SOTERA HEALTH CO  SHC US         2,580.7      (627.5)     128.4
SOTERA HEALTH CO  SH5 GR         2,580.7      (627.5)     128.4
SOTERA HEALTH CO  SHCEUR EU      2,580.7      (627.5)     128.4
STARBUCKS CORP    SBUX* MM      29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SRB GR        29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SRB TH        29,374.5    (7,799.4)     459.6
STARBUCKS CORP    TCXSBU AU     29,374.5    (7,799.4)     459.6
STARBUCKS CORP    USSBUX KZ     29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUX AV       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUXEUR EU    29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUX TE       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUX IM       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUX US       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    0QZH LI       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUX CI       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUXUSD SW    29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SRB GZ        29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SBUX SW       29,374.5    (7,799.4)     459.6
STARBUCKS CORP    SRB QT        29,374.5    (7,799.4)     459.6
STARBUCKS-BDR     SBUB34 BZ     29,374.5    (7,799.4)     459.6
STARBUCKS-CEDEAR  SBUX AR       29,374.5    (7,799.4)     459.6
STARBUCKS-CEDEAR  SBUXD AR      29,374.5    (7,799.4)     459.6
SUNPOWER CORP     S9P2 GR        1,449.3        (7.1)     107.0
SUNPOWER CORP     SPWR US        1,449.3        (7.1)     107.0
SUNPOWER CORP     S9P2 TH        1,449.3        (7.1)     107.0
SUNPOWER CORP     SPWREUR EU     1,449.3        (7.1)     107.0
SUNPOWER CORP     S9P2 GZ        1,449.3        (7.1)     107.0
SUNPOWER CORP     S9P2 QT        1,449.3        (7.1)     107.0
SUNPOWER CORP     S9P2 SW        1,449.3        (7.1)     107.0
TAUBMAN CENTERS   TU8 GR         4,579.6      (298.0)       -
TAUBMAN CENTERS   TCO US         4,579.6      (298.0)       -
TAUBMAN CENTERS   TCO2EUR EU     4,579.6      (298.0)       -
TENNECO INC-A     TEN1EUR EU    11,811.0       (43.0)   1,258.0
TENNECO INC-A     TNN GR        11,811.0       (43.0)   1,258.0
TENNECO INC-A     TEN US        11,811.0       (43.0)   1,258.0
TENNECO INC-A     TNN GZ        11,811.0       (43.0)   1,258.0
TENNECO INC-A     TNN TH        11,811.0       (43.0)   1,258.0
TRANSDIGM - BDR   T1DG34 BZ     18,395.0    (3,968.0)   5,344.0
TRANSDIGM GROUP   TDG US        18,395.0    (3,968.0)   5,344.0
TRANSDIGM GROUP   T7D GR        18,395.0    (3,968.0)   5,344.0
TRANSDIGM GROUP   TDG* MM       18,395.0    (3,968.0)   5,344.0
TRANSDIGM GROUP   T7D TH        18,395.0    (3,968.0)   5,344.0
TRANSDIGM GROUP   TDGEUR EU     18,395.0    (3,968.0)   5,344.0
TRANSDIGM GROUP   T7D QT        18,395.0    (3,968.0)   5,344.0
TRIUMPH GROUP     TGI US         2,533.4    (1,064.4)     790.5
TRIUMPH GROUP     TG7 GR         2,533.4    (1,064.4)     790.5
TRIUMPH GROUP     TG7 TH         2,533.4    (1,064.4)     790.5
TRIUMPH GROUP     TGIEUR EU      2,533.4    (1,064.4)     790.5
TUPPERWARE BRAND  TUP GR         1,191.4      (244.0)    (655.5)
TUPPERWARE BRAND  TUP US         1,191.4      (244.0)    (655.5)
TUPPERWARE BRAND  TUP SW         1,191.4      (244.0)    (655.5)
TUPPERWARE BRAND  TUP TH         1,191.4      (244.0)    (655.5)
TUPPERWARE BRAND  TUP1EUR EU     1,191.4      (244.0)    (655.5)
TUPPERWARE BRAND  TUP GZ         1,191.4      (244.0)    (655.5)
TUPPERWARE BRAND  TUP QT         1,191.4      (244.0)    (655.5)
UBIQUITI INC      UI US            751.9      (261.9)     334.9
UBIQUITI INC      3UB GR           751.9      (261.9)     334.9
UBIQUITI INC      3UB GZ           751.9      (261.9)     334.9
UBIQUITI INC      UBNTEUR EU       751.9      (261.9)     334.9
UNISYS CORP       USY1 TH        2,407.4      (200.3)     549.4
UNISYS CORP       USY1 GR        2,407.4      (200.3)     549.4
UNISYS CORP       UIS US         2,407.4      (200.3)     549.4
UNISYS CORP       UIS1 SW        2,407.4      (200.3)     549.4
UNISYS CORP       UISEUR EU      2,407.4      (200.3)     549.4
UNISYS CORP       UISCHF EU      2,407.4      (200.3)     549.4
UNISYS CORP       USY1 GZ        2,407.4      (200.3)     549.4
UNISYS CORP       USY1 QT        2,407.4      (200.3)     549.4
UNITI GROUP INC   8XC SW         4,838.0    (1,995.1)       -
UNITI GROUP INC   8XC TH         4,838.0    (1,995.1)       -
UNITI GROUP INC   8XC GR         4,838.0    (1,995.1)       -
UNITI GROUP INC   UNIT US        4,838.0    (1,995.1)       -
VALVOLINE INC     0V4 GR         3,051.0       (76.0)     994.0
VALVOLINE INC     VVVEUR EU      3,051.0       (76.0)     994.0
VALVOLINE INC     0V4 QT         3,051.0       (76.0)     994.0
VALVOLINE INC     VVV US         3,051.0       (76.0)     994.0
VECTOR GROUP LTD  VGR US         1,443.0      (662.1)     360.6
VECTOR GROUP LTD  VGR GR         1,443.0      (662.1)     360.6
VECTOR GROUP LTD  VGREUR EU      1,443.0      (662.1)     360.6
VECTOR GROUP LTD  VGR TH         1,443.0      (662.1)     360.6
VECTOR GROUP LTD  VGR QT         1,443.0      (662.1)     360.6
VECTOR GROUP LTD  VGR GZ         1,443.0      (662.1)     360.6
VERISIGN INC      VRS TH         1,764.3    (1,386.2)     228.1
VERISIGN INC      VRSN US        1,764.3    (1,386.2)     228.1
VERISIGN INC      VRS GR         1,764.3    (1,386.2)     228.1
VERISIGN INC      VRSN* MM       1,764.3    (1,386.2)     228.1
VERISIGN INC      VRSNEUR EU     1,764.3    (1,386.2)     228.1
VERISIGN INC      VRS GZ         1,764.3    (1,386.2)     228.1
VERISIGN INC      VRS QT         1,764.3    (1,386.2)     228.1
VERISIGN INC-BDR  VRSN34 BZ      1,764.3    (1,386.2)     228.1
VERISIGN-CEDEAR   VRSN AR        1,764.3    (1,386.2)     228.1
VERSUS SYSTEMS I  VS CN              3.9        (5.7)      (2.4)
VERY GOOD FOOD C  0SI GR            15.8         9.1        8.1
VERY GOOD FOOD C  VERY1EUR EU       15.8         9.1        8.1
VERY GOOD FOOD C  VERY CN           15.8         9.1        8.1
VERY GOOD FOOD C  VRYYF US          15.8         9.1        8.1
VERY GOOD FOOD C  0SI TH            15.8         9.1        8.1
VERY GOOD FOOD C  0SI GZ            15.8         9.1        8.1
VERY GOOD FOOD C  0SI QT            15.8         9.1        8.1
VITASPRING BIOME  VSBC US            0.0        (0.1)      (0.1)
VIVINT SMART HOM  VVNT US        2,924.7    (1,437.3)    (300.3)
WARNER MUSIC-A    WMG US         6,410.0       (45.0)  (1,042.0)
WARNER MUSIC-A    WA4 GR         6,410.0       (45.0)  (1,042.0)
WARNER MUSIC-A    WA4 GZ         6,410.0       (45.0)  (1,042.0)
WARNER MUSIC-A    WMGEUR EU      6,410.0       (45.0)  (1,042.0)
WARNER MUSIC-A    WMG AV         6,410.0       (45.0)  (1,042.0)
WARNER MUSIC-A    WA4 TH         6,410.0       (45.0)  (1,042.0)
WARNER MUSIC-BDR  W1MG34 BZ      6,410.0       (45.0)  (1,042.0)
WATERS CORP       WAZ TH         2,679.3       (41.6)     569.5
WATERS CORP       WAT US         2,679.3       (41.6)     569.5
WATERS CORP       WAZ GR         2,679.3       (41.6)     569.5
WATERS CORP       WAT* MM        2,679.3       (41.6)     569.5
WATERS CORP       WAZ QT         2,679.3       (41.6)     569.5
WATERS CORP       WATEUR EU      2,679.3       (41.6)     569.5
WATERS CORP-BDR   WATC34 BZ      2,679.3       (41.6)     569.5
WAYFAIR INC- A    W US           4,558.4    (1,459.6)     826.1
WAYFAIR INC- A    W* MM          4,558.4    (1,459.6)     826.1
WAYFAIR INC- A    1WF GZ         4,558.4    (1,459.6)     826.1
WAYFAIR INC- A    1WF QT         4,558.4    (1,459.6)     826.1
WAYFAIR INC- A    1WF GR         4,558.4    (1,459.6)     826.1
WAYFAIR INC- A    1WF TH         4,558.4    (1,459.6)     826.1
WAYFAIR INC- A    WEUR EU        4,558.4    (1,459.6)     826.1
WIDEOPENWEST INC  WU5 QT         2,499.3      (222.5)    (100.6)
WIDEOPENWEST INC  WOW1EUR EU     2,499.3      (222.5)    (100.6)
WIDEOPENWEST INC  WU5 TH         2,499.3      (222.5)    (100.6)
WIDEOPENWEST INC  WU5 GR         2,499.3      (222.5)    (100.6)
WIDEOPENWEST INC  WOW US         2,499.3      (222.5)    (100.6)
WINGSTOP INC      WING1EUR EU      219.7      (183.5)      24.9
WINGSTOP INC      WING US          219.7      (183.5)      24.9
WINGSTOP INC      EWG GR           219.7      (183.5)      24.9
WINGSTOP INC      EWG GZ           219.7      (183.5)      24.9
WINMARK CORP      GBZ GR            35.8        (8.8)      10.4
WINMARK CORP      WINA US           35.8        (8.8)      10.4
WORKHORSE GROUP   WKHS US          120.4       (12.2)     (32.4)
WORKHORSE GROUP   WKHSEUR EU       120.4       (12.2)     (32.4)
WORKHORSE GROUP   1WO TH           120.4       (12.2)     (32.4)
WORKHORSE GROUP   1WO GZ           120.4       (12.2)     (32.4)
WORKHORSE GROUP   1WO GR           120.4       (12.2)     (32.4)
WORKHORSE GROUP   1WO QT           120.4       (12.2)     (32.4)
WW INTERNATIONAL  WW US          1,503.0      (581.2)     (42.9)
WW INTERNATIONAL  WW6 GR         1,503.0      (581.2)     (42.9)
WW INTERNATIONAL  WW6 TH         1,503.0      (581.2)     (42.9)
WW INTERNATIONAL  WW6 GZ         1,503.0      (581.2)     (42.9)
WW INTERNATIONAL  WTW AV         1,503.0      (581.2)     (42.9)
WW INTERNATIONAL  WTWEUR EU      1,503.0      (581.2)     (42.9)
WW INTERNATIONAL  WW6 QT         1,503.0      (581.2)     (42.9)
WYNDHAM DESTINAT  WD5 GR         7,822.0      (993.0)   1,562.0
WYNDHAM DESTINAT  WYND US        7,822.0      (993.0)   1,562.0
WYNDHAM DESTINAT  WD5 TH         7,822.0      (993.0)   1,562.0
WYNDHAM DESTINAT  WD5 QT         7,822.0      (993.0)   1,562.0
WYNDHAM DESTINAT  WYNEUR EU      7,822.0      (993.0)   1,562.0
WYNN RESORTS LTD  WYR GR        13,967.1      (546.6)   2,180.8
WYNN RESORTS LTD  WYR TH        13,967.1      (546.6)   2,180.8
WYNN RESORTS LTD  WYNN US       13,967.1      (546.6)   2,180.8
WYNN RESORTS LTD  WYNN* MM      13,967.1      (546.6)   2,180.8
WYNN RESORTS LTD  WYNNEUR EU    13,967.1      (546.6)   2,180.8
WYNN RESORTS LTD  WYR GZ        13,967.1      (546.6)   2,180.8
WYNN RESORTS LTD  WYR QT        13,967.1      (546.6)   2,180.8
WYNN RESORTS-BDR  W1YN34 BZ     13,967.1      (546.6)   2,180.8
YRC WORLDWIDE IN  YEL1 GR        2,108.3      (323.1)     321.6
YRC WORLDWIDE IN  YRCW US        2,108.3      (323.1)     321.6
YRC WORLDWIDE IN  YEL1 TH        2,108.3      (323.1)     321.6
YRC WORLDWIDE IN  YEL1 SW        2,108.3      (323.1)     321.6
YRC WORLDWIDE IN  YRCWEUR EU     2,108.3      (323.1)     321.6
YRC WORLDWIDE IN  YEL1 QT        2,108.3      (323.1)     321.6
YUBO INTERNATION  YBGJ US            -          (1.5)      (1.5)
YUM! BRANDS -BDR  YUMR34 BZ      6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   TGR TH         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   TGR GR         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   YUM* MM        6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   YUM US         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   YUMUSD SW      6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   TGR GZ         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   YUM AV         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   TGR TE         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   YUMEUR EU      6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   TGR QT         6,061.0    (7,919.0)     477.0
YUM! BRANDS INC   YUM SW         6,061.0    (7,919.0)     477.0



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2021.  All rights reserved.  ISSN: 1520-9474.

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                   *** End of Transmission ***