/raid1/www/Hosts/bankrupt/TCR_Public/210331.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Wednesday, March 31, 2021, Vol. 25, No. 89

                            Headlines

2136 FULTON: Sets Bidding Procedures for Property in Brooklyn
893 4TH AVENUE: Secured Party Recovers Property, Sets Auction
AEROCENTURY CORP: Case Summary & 5 Unsecured Creditors
AEROCENTURY CORP: Files for Chapter 11 to Sell to Lender
ALPHA HOUSE: Seeks to Hire London Foster Realty as Realtor

ALTO TOWNHOMES: Seeks to Tap Joyce Lindauer as Bankruptcy Counsel
AMERICAN CAPITAL: A.M. Best Cuts Financial Strength Rating to D
AMERICAN STERLING: Milestone Buying Residual Interests in Films
ANSER OF IDAHO: Moody's Rates Series 2021A&B Revenue Bonds 'Ba2'
APOLLO ENDOSURGERY: Board Approves 2021 Performance Bonus Plan

ARETEC GROUP: Moody's Affirms B3 CFR, Outlook Stable
ASAIG LLC: Court Extends Plan Exclusivity Until May 1
ASPIRA WOMEN'S: Incurs $6.1 Million Net Loss in Fourth Quarter
BELLA HOLDING: S&P Assigns 'B' Long-Term ICR, Outlook Negative
BIOLASE INC: Reports 31% Sequential Revenue Growth in Q4 2020

BIOLASE INC: Signs Employment Agreement With CEO John Beaver
BIOPLAN USA: Moody's Affirms Caa2 CFR Following Debt Restructuring
BOND FOUNDRY: Plan Exclusivity Extended Until May 30
BOY SCOUTS OF AMERICA: Century's Sex Abuse Claim Appeal Tossed
BRAVEHEART REAL: Withdraws $300K Princeton Asset Sale to Tri State

BRIGHT HORIZONS: Moody's Affirms B1 CFR & Alters Outlook to Stable
BRINK'S COMPANY: Egan-Jones Keeps B+ Senior Unsecured Ratings
BURFORD CAPITAL: Moody's Upgrades CFR to Ba2 on Strong Liquidity
C & F STURM: Firebrand Buying Las Vegas Properties for $900K
CALIFORNIA-NEVADA METHODIST: Gets Interim OK to Hire Claims Agent

CALIFORNIA-NEVADA: Seeks to Hire Silverman Consulting, Appoint CRO
CANCER GENETICS: Shareholders OK's StemoniX Merger Proposals
CARROLS RESTAURANT: Moody's Alters Outlook on B3 CFR to Stable
CASINO REINVESTMENT: S&P Lowers 2004 Revenue Bonds Rating to 'BB+'
CENTURY ALUMINUM: Unit Gets OK for Mt. Holly Power Contract

CIMAREX ENERGY: Egan-Jones Keeps BB- Senior Unsecured Ratings
CITYCENTER HOLDINGS: Moody's Affirms B2 CFR, Outlook Negative
COEUR MINING: Egan-Jones Hikes Senior Unsecured Ratings to B
COLLAB9 LLC: $1.7MM DIP Loan, Cash Collateral OK'd
CONSOLIDATED COMMUNICATIONS: Egan-Jones Keeps B- Sr. Unsec. Ratings

COOPER TIRE: Moody's Confirms Ba3 CFR on Goodyear Acquisition
CORECIVIC INC: Moody's Lowers CFR to Ba2 & Alters Outlook to Neg.
COVANTA HOLDING: Egan-Jones Keeps B Senior Unsecured Ratings
CPV SHORE: Moody's Affirms Ba2 Rating on Secured Credit Facilities
CRAZY CAT: Fine-Tunes Plan; Updates Unsecured Claims Pay Details

CUENTAS INC: Widens Net Loss to $8.1 Million in 2020
DANI TRANSPORT: Seeks to Hire Hahn Fife as Accountant
DECO ENTERPRISES: Unsec. Creditors to Get 100% Dividend in 18 Month
DIAMOND BC: Moody's Hikes CFR to B2 & Alters Outlook to Positive
DIAMONDBACK ENERGY: Egan-Jones Keeps B+ Senior Unsecured Ratings

DISCOVERY INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
DOMINO'S PIZZA: Egan-Jones Keeps BB- Senior Unsecured Ratings
DONUT HOUSE: Gets Court Approval to Hire Bankruptcy Counsel
DYCOM INDUSTRIES: Moody's Rates New $400M Unsecured Notes 'Ba3'
EAGLE HOSPITALITY TRUST: DBS Will Unlikely Recover $25 Million

EAGLE MANUFACTURING: $1.27M All Assets Sale to Central Boiler OK'd
EHT US1: Auction of Substantially All Assets Set for May 20
EHT US1: Court Amends Order on Auction of Substantially All Assets
EHT US1: Madison's $470M Bid to Open May 20 Auction of All Assets
ELMS INVESTORS: Case Summary & 19 Unsecured Creditors

ENERPLUS CORP: Egan-Jones Cuts Senior Unsecured Ratings to B
ENTRUST ENERGY: Case Summary & 30 Largest Unsecured Creditors
FALLS EVENT: Trustee's $1.3M Sale of Beaverton Property Approved
FIREBALL REALTY: Manchester Property Sale Hearing Moved to April 27
FIRSTENERGY CORP: Egan-Jones Keeps BB Senior Unsecured Ratings

FIT FOOD: Seeks to Hire Sue Lasky as Legal Counsel
FMC TECHNOLOGIES: Egan-Jones Keeps B+ Senior Unsecured Ratings
FURNITURE FACTORY: Plan Exclusivity Period Extended Thru June 3
GARRISON SHORTSTOP: Seeks to Hire Reynolds & Company as Accountant
GEO GROUP: Moody's Lowers CFR to B2 on Earnings Loss

GEORGE A. SPRAGUE: $175K Sale of 1% Interest in Gas Holdings OK'd
GERASIMOS ALIVIZATOS: $535K Sale of Ocean City Property Approved
GIA REDEVELOPMENT: Darnell Buying Los Angles Property for $1.5M
GLACIAL MATERIALS: May 5 Hearing on Amended Disclosure Statement
GOODYEAR TIRE: Moody's Confirms B1 CFR Amid Cooper Tire Acquisition

GRIDDY ENERGY: Customers Can Get Chapter 11 Committee
GUITAMMER COMPANY: Seeks to Hire Schwieg Law as Legal Counsel
GULFPORT ENERGY: Wins September 13 Plan Exclusivity Extension
HERTZ GLOBAL: Floats Ch. 11 Deal to Address $200-Mil. Class Claims
HOPLITE ENTERTAINMENT: Case Summary & 4 Unsecured Creditors

HYTERA COMMUNICATIONS: Seeks August 9 Plan Exclusivity Extension
IAMGOLD CORP: Egan-Jones Keeps B+ Senior Unsecured Ratings
ILPEA PARENT: Moody's Affirms B2 CFR & Alters Outlook to Stable
IMOLA ACQUISITION: S&P Assigns 'BB-' ICR, Outlook Stable
INGRAM MICRO: Moody's Assigns Ba3 CFR Amid Platinum Transaction

INTERDIGITAL INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
IONIS PHARMACEUTICALS: Egan-Jones Cuts Sr. Unsecured Ratings to BB-
JET REAL ESTATE: April 15 Hearing on $1.6M Sale of Del Mar Property
JIMMY HUTTON: Kelley Buying Business and Assets for $6.5 Million
KD BELLE TERRE: Further Fine-Tunes Plan Documents

KD BELLE TERRE: May 5 Plan Confirmation Hearing Set
KIDS FIRST: Gets Cash Collateral Access Thru June 2
LAN DOCTORS: Gets Cash Collateral Access
LAREDO PETROLEUM: Egan-Jones Keeps CC Senior Unsecured Ratings
LARRY J. CUMMINGS: Friends IV Buying Liquor License for $20K

LAW OFFICES OF BRIAN WITZER: Case Summary & 9 Unsecured Creditors
LOUNGE 201: Seeks to Hire McNamee Hosea as Bankruptcy Counsel
M & C PARTNERSHIP: Amends Plan After Denial; Unsecureds to Get 75%
MACOM TECHNOLOGY: Moody's Hikes CFR to B2 Following Debt Repayment
MALLINCKRODT PLC: Hogan, et al. Represent WV NAS, Adult Claimants

MAPLE HEIGHTS, OH: Moody's Hikes Issuer Rating to Ba3
MARATHON OIL: Egan-Jones Keeps BB Senior Unsecured Ratings
MASTEC INC: Egan-Jones Keeps B- Senior Unsecured Ratings
NANO MAGIC: Delays Filing of 2020 Annual Report
NICK MAVRAKIS: Seeks Shortened Notice on Bainbridge Property Sale

NICK MAVRAKIS: Selling Bainbridge Residential Property for $122K
OCCIDENTAL PETROLEUM: Egan-Jones Keeps B+ Senior Unsecured Ratings
OCEANEERING INT'L: Egan-Jones Keeps B- Senior Unsecured Ratings
OKLAHOMA JAZZ: Trustee's Auction of All Assets Set for May 12
OMNIQ CORP: To Host Q4, Full Year 2020 Conference Call on April 1

ONEOK INCORPORATED: Egan-Jones Keeps B- Senior Unsecured Ratings
ORBY TV: Seeks Approval to Hire Levene Neale as Legal Counsel
OUTLOOK THERAPEUTICS: CEO Lawrence Kenyon Earns $1.3-Mil. in 2020
PNM RESOURCES: Egan-Jones Keeps BB+ Senior Unsecured Ratings
POINT LOOKOUT: $1.1M Sale of Ridge Property to Patrick Craig Denied

POINT LOOKOUT: Chapter 11 Trustee Seeks Approval to Hire Accountant
PRIMARIS HOLDINGS: Seeks to Hire Mueller Prost as Accountant
PROFESSIONAL FINANCIAL: Affiliates Hire Armanino as Tax Accountant
PROFESSIONAL FINANCIAL: Affiliates Hire Donlin as Claims Agent
PROFESSIONAL FINANCIAL: Affiliates Seek to Tap Financial Advisor

PROFESSIONAL FINANCIAL: Affiliates Tap Sheppard Mullin as Counsel
PROFESSIONAL FINANCIAL: Taps Conflicts Counsel for Affiliates
RACQUETBALL INVESTMENT: Seeks Court Approval to Hire Accountant
RADNET MANAGEMENT: Moody's Alters Outlook on B2 CFR to Stable
RANCHO DESTINO: Gonzalez Buying Las Vegas Property for $575K

RANGE RESOURCES: Egan-Jones Keeps CCC- Senior Unsecured Ratings
RENT-A-CENTER: Egan-Jones Hikes Senior Unsecured Ratings to BB+
ROCKPORT DEV'T: $2.6M Sale of South Pasadena Property to KEM OK'd
ROCKPORT DEV'T: Asks Approval of Stipulation on $2.6M Property Sale
ROCKPORT DEV'T: Stipulation With KEM on $2.6M Property Sale OK'd

ROCKY'S CONSTRUCTION: Gets OK to Hire Corash & Hollender as Counsel
ROYAL CARIBBEAN: Egan-Jones Keeps B- Senior Unsecured Ratings
ROYAL CARIBBEAN: Moody's Rates New Unsecured Note Issuance 'B2'
RR DONNELLEY: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
RUSSO REAL ESTATE: Gets Cash Collateral Access on Final Basis

RYAN LOUIS: May Liquidate All TD Ameritrade Assets to Pay FFSB
SANDY CREEK: LS Power Nears $1-Bil. Restructuring of Coal Plant
SBA COMMUNICATIONS: Egan-Jones Keeps B- Senior Unsecured Ratings
SEACOR HOLDINGS: Egan-Jones Keeps CCC- Senior Unsecured Ratings
SERENDIPITY LABS: Unsecured Creditors to Have 100% Recovery in Plan

SHELTON BROTHERS: Posnik Online Auction of Brewing Equipment Okayed
SHELTON BROTHERS: Selling All Assets of Progressive for $400K
SIMPLE SITEWORK: Seeks Approval to Hire WFA Group as Appraiser
SIX FLAGS: Egan-Jones Keeps CCC- Senior Unsecured Ratings
SOFT FINISH: Gets Cash Collateral Access Thru July 15

SOLSTICE MARKETING: Seeks Approval to Hire KCP, Appoint CRO
SOLSTICE MARKETING: Seeks to Tap Morgan Lewis & Bockius as Counsel
SOUTHERN ROCK: Seeks Approval to Hire Bruner Wright as Counsel
ST. PETER'S UNIVERSITY: Moody's Alters Ratings Outlook to Pos.
STA VENTURES: Wins Court OK to Solicit Votes on Reorganization Plan

STEWART STREET: Gets OK to Hire Wiggam & Geer as Legal Counsel
SUNDANCE ENERGY: Seeks to Hire Latham & Watkins as Counsel
SUNDANCE ENERGY: Seeks to Tap FTI Consulting as Financial Advisor
SUNDANCE ENERGY: Seeks to Tap Hunton Andrews Kurth as Counsel
SUNDANCE ENERGY: Seeks to Tap Miller Buckfire as Investment Banker

SUNPOWER CORP: Names Peter Faricy as New CEO
TESLA INC: Moody's Upgrades CFR to Ba3, Outlook Positive
THADEUS A. GADOMSKI, JR.: Sale of Wells Property for $400K Denied
TIDEWATER ESTATES: Sale of 171-Acre Hancock County Property Okayed
TIERPOINT LLC: Fitch Hikes IDR to 'B' & Alters Outlook to Stable

TOMMIE BROADWATER, JR.: Benji LLC Buying D.C. Property for $550K
TOMMIE BROADWATER, JR.: Seeks April 2 Objection Deadline on Sale
TRANSPINE INC: Parties Delay Disclosures Hearing to April 15
TRINITY INDUSTRIES: Egan-Jones Cuts Senior Unsecured Ratings to B+
ULTIMATE MEDICAL: S&P Affirms 'BB' Revenue Bonds Rating

US SILICA: Egan-Jones Hikes Senior Unsecured Ratings to CC
VANTAGE POINT: To Seek Plan Confirmation on May 20
VI GROUP: Seeks Approval to Hire Carroll & Company as Accountant
VIENTO WINES: Case Summary & 9 Unsecured Creditors
VINCENT GALANO, JR: $850K Sale of Lee Property to Zakheims Approved

VINCENT GALANO, JR: Selling 33% Ownership Interest in G&A for $282K
VITEC GROUP: Egan-Jones Lowers Senior Unsecured Ratings to BB-
W RESOURCES: April 21 Hearing on $18K Sale of Pine Valley Interest
W RESOURCES: Selling 40% Minority Interest in Pine Valley for $18K
WASHINGTON PRIME: Forbearance Extended to April 14, 2021

WEINSTEIN CO: Court Grants Bid to Pause Case to Attempt Mediation
WESTERN ROBIDOUX: Pittman Printing Buying List of Customers
YOGAWORKS, INC: To Seek Plan Confirmation on May 4, 2021
Z REAL ESTATE: Seeks to Hire Goldbach Law as Legal Counsel

                            *********

2136 FULTON: Sets Bidding Procedures for Property in Brooklyn
-------------------------------------------------------------
2136 Fulton Realty LLC asks the U.S. Bankruptcy Court for the
Eastern District of New York to authorize the bidding procedures in
connection with the online auction sale of the real property
located at 2136 Fulton Street, in Brooklyn, New York.

A hearing on the Motion was set for March 30, 2021, at 2:00 p.m.

The Debtor owns the Property.  

The Property is encumbered by a certain Mortgage and Assignment of
Rents facility between 2136 Fulton USA LLC (the previous owner of
the Property), as mortgagor, and Mark J. Nussbaum, as nominee, as
mortgagee, dated Jan. 26, 2017, in the original principal amount of
$350,000. The current mortgagee of the Fulton Loan Facility is
Yellow Jacket Ventures LLC.  The current outstanding owing under
the Fulton Loan Facility is approximately $380,000.

On Oct. 5, 2020, the Debtor filed papers asking to retain Maltz
Auctioneers as brokers/auctioneers.  The Maltz Application was
approved by the Court by order dated Feb. 1, 2021.

The Debtor desires to receive the greatest value for the Property.
Accordingly, the Bidding Procedures were developed consistent with
the Debtor's objective of promoting active bidding that will result
in the highest and best offer the marketplace can sustain for the
Property.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: May 28, 2021, at 5:00 p.m. (ET)

     b. Deposit: $65,000, due on or before Bid Deadline

     c. Auction: The Auction will be held via an online-only
auction from June 2, 2021, at 11:00 a.m. (ET) through June 4, 2021
at 11:00 a.m. (ET) at the Maltz Auction Gallery, 39 Windsor Place,
Central Islip, NY 11722.  Online bidding will be made available for
pre-registered bidders via Maltz's online bidding App available for
download in the App Store or on Google play, and via desktop
bidding at RemoteBidding.MaltzAuctions.com. Maltz will post a copy
of the bidding procedures on its website.

     d. Closing: The closing will be an "escrow closing."

     e. Secured creditors are entitled to credit bid.

     f. Maltz's Fee: 6%

     g. Buyer's Premium: 6% (which covers Maltz's Fee)

     h. Additional Terms: (i) The Buyer pays all transfer taxes
(the Debtor reserves the right to sell the Property pursuant to a
plan of reorganization/liquidation; and (ii) Licensed real estate
broker for successful bidder receives 2% of broker fee (Maltz
receiving 4%).

The Purchased Assets will be transferred free and clear of all
encumbrances.  The Debtor reserves the right to sell the Property
pursuant to a plan of reorganization/liquidation, and ask to have
the sale declared exempt from transfer taxes under section 1146(a)
of the Bankruptcy Code.

The Debtor asks that in conjunction with the Sale, it be permitted
to assign to the successful purchaser(s) any existing executory
contracts and unexpired leases relating to the Property.
Accordingly, it, in its business judgment, asks authority to assume
and assign any and all executory contracts and unexpired leases
relating to the Property to the successful purchaser at the
Auction.  

The Debtor asks that any Sale Order provides for a waiver of the
automatic 14-day stay imposed by Bankruptcy Rule 6004(h).

A copy of the Bidding Procedures is available at
https://tinyurl.com/jj23psf4 from PacerMonitor.com free of charge.

                     About 2136 Fulton Realty

2136 Fulton Realty LLC filed a Chapter 11 petition (Bankr.
E.D.N.Y.
Case No. 20-42296) on June 10, 2020.  Eric H. Horn, Esq., of A.Y.
STRAUSS LLC, is the Debtor's Counsel.



893 4TH AVENUE: Secured Party Recovers Property, Sets Auction
-------------------------------------------------------------
5AIF Sycamore 2 LLC ("secured party") will offer for sale at public
auction all member and other equity interests in and to 893 4th
Avenue Lofts LLC ("debtor") on April 7, 2021, at 2:00 p.m. (EST) by
remote auction via Cisco WebEx Remote Meeting:
https://bit.ly/TKUCC893, Access Code 126-97302811; Password:
TKUCC893.

The sale will be conducted by Matthew D. Mannion of Mannion
Auctions LLC.

On Dec. 14, 2020, the Debtor advised the secured party that it
purportedly transferred its ownership of the real property at 893
4th Avenue, Brooklyn, New York, to a third party.  The secured
party filed a motion on Dec 18, 2020, seeking, among other relief,
to enjoin any further transfers of the property and to void the
Debtor's purported transfer as fraudulent and legally
impermissible.  By order entered on Dec. 21, 2020, the Court
enjoined any further transfers of the property.  The Court voided
the Debtor's purported transfer of the property on March 4, 2021.

Interested parties who do not contact the secured party's counsel
prior to the sale will not be permitted to enter a bid.

   Thompson & Knight LLP
   Attn: Vivian M. Arias, Esq.
   900 Third Avenue, 20th Floor
   New York, Ny 10022
   Tel: (212) 751-3325
   Email: vivian.arias@tklaw.com

893 4th Avenue Lofts LLC is an apartment building in Brooklyn, New
York.


AEROCENTURY CORP: Case Summary & 5 Unsecured Creditors
------------------------------------------------------
Three affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                        Case No.
    ------                                        --------
    AeroCentury Corp.                             21-10636
    1440 Chapin Avenue, Suite 310
    Burlingame, CA 94010

   JetFleet Holdings Corp.                        21-10637
   JetFleet Management Corp.                      21-10638

Business Description: AeroCentury Corp and its affiliates are
                      engaged in the business of investing in used

                      regional aircraft equipment and leasing the
                      equipment to foreign and domestic regional
                      air carriers.

Chapter 11 Petition Date: March 29, 2021

Court: United States Bankruptcy Court
       District of Delaware

Judge: Hon. Brendan Linehan Shannon

Debtors'
General
Bankruptcy
Counsel:          MORRISON & FOERSTER LLP

Debtors'
Delaware
Bankruptcy
Counsel:          Joseph M. Barry, Esq.
                  YOUNG CONAWAY STARGATT & TAYLOR, LLP
                  1000 N. King Street
                  Wilmington, DE 19801
                  Tel: (302) 571-6600
                  Email: jbarry@ycst.com

Debtors'
Investment
Banker:           B. RILEY FINANCIAL, INC.

Debtors'
Notice,
Claims,
Solicitation &
Balloting
Agent:            KURTZMAN CARSON CONSULTANTS LLC

Total Assets as of September 30, 2020: $121,020,700

Total Debts as of September 30, 2020: $124,651,300

The petitions were signed by Harold M. Lyons, chief financial
officer.

Copies of the petitions are available for free at PacerMonitor.com
at:

https://www.pacermonitor.com/view/XK6LPZQ/JetFleet_Management_Corp__debke-21-10638__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/SSFKGGA/AeroCentury_Corp__debke-21-10636__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/XP4S5QA/JetFleet_Holdings_Corp__debke-21-10637__0001.0.pdf?mcid=tGE4TAMA

List of Debtors' Five Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. American Express National Bank     PPP Loan            $278,715
(Paycheck Protection Program
Loan #1)
4315 South 2700 West
Salt Lake City, UT 84184
Tel: 801-945-3000
Fax: 801-945-2711
Email: support.sba.ppp@aexp.com

2. Customers Bank                     PPP Loan            $170,165
(Paycheck Protection Program
Loan #2)
701 Reading Avenue
West Reading, PA 19611
Tel: 833-595-0618
Fax: 610-374-0161

3. American Express               Office Expenses           $6,980
200 Vesey Street
World Financial Center
New York, NY 10285
Tel: 212-640-2000
Fax: 212-640-0404

4. AT&T                              Telephone              $5,879
c/o Bankruptcy
4331 Communications Dr
Flor 4W
Dallas, TX 75211
c/o Bankruptcy
Tel: 800-235-7524
Fax: 866-486-8223

5. The IR Group                   Press Release/            $1,050
Diane Fitzgibbons                   Investor
2069 211th Ave. NE                  Relations
Sammamish, WA 98074
Tel: 206-388-5789
Email: dianef@theirgroup.com


AEROCENTURY CORP: Files for Chapter 11 to Sell to Lender
--------------------------------------------------------
On March 29, 2021, AeroCentury Corp. announced it and certain of
its subsidiaries commenced a voluntary case under chapter 11 of
title 11 of the United States Code in the United States Bankruptcy
Court for the District of Delaware.

The Company has determined that the Chapter 11 process is the most
effective next step to resolve the Company's outstanding
indebtedness and to progress toward the Company's goal of
continuing in the regional aircraft business in order to preserve
enterprise value for the Company's stakeholders.  The Company will
continue to operate its business as "debtor-in-possession" under
the jurisdiction of the Bankruptcy Court and in accordance with the
applicable provisions of the Bankruptcy Code and the orders of the
Bankruptcy Court.  The Company's management of its portfolio assets
and operations with respect to its aircraft and communications and
interaction with lessees will remain unchanged, and the Company
intends to pay vendors and suppliers under customary terms for
goods and services received on or after the filing date and pay its
employees in the usual manner.

To ensure its ability to continue operating in the ordinary course
of business, the Company has filed with the Bankruptcy Court
motions seeking a variety of "first day" relief, including
authority to continue utilizing and maintaining its existing cash
management system and authority to pay its employees in the
ordinary course of business. Business operations across the
AeroCentury platform are continuing without interruption.

The Company has proposed in one of its Chapter 11 motions an
auction sale ("Auction Sale") for its assets in order to fund
repayment of its indebtedness to its sole secured lender, Drake
Asset Management Jersey Limited ("Drake"). The Company has entered
into a stalking horse agreement with Drake to acquire the aircraft
collateral securing the Drake indebtedness, subject to higher and
better bids. In the event Drake is the successful bidder, the
closing of the purchase will resolve all of the Company's
outstanding indebtedness to Drake.

As of the filing date, the Company believes it has sufficient cash
on hand to support its ongoing operations. Depending upon the
length of the COVID-19 induced crisis and its impact on revenue,
the Company may seek access to additional capital as the
reorganization progresses.

"We hope that following final resolution of the Drake indebtedness
through the Chapter 11 sale process, we will get speedy approval
for a reorganization plan and will be able to promptly emerge from
Chapter 11," explained Michael Magnusson, the Company's CEO.
"AeroCentury intends to remain a public company focusing on the
regional aircraft industry. With a clean balance sheet, we will be
primed for immediate execution of a recapitalization plan that will
allow us to resume and build upon our asset leasing, finance and
management business,"  Mr. Magnusson continued. "We believe such a
re-emergent, recapitalized, and re-energized AeroCentury Corp.,
built upon the foundation of our quarter century brand history and
strong reputation in the regional aircraft space, and equipped with
renewed ability to take advantage of many opportunities as the
recovery of the travel and aviation industry heats up and the
headwinds from the COVID pandemic ease, could present a compelling
story to investors. Uncertainty, however, remains as to how quickly
the air passenger industry will recover and if and when financial
markets will be willing to re-invest substantial equity and/or debt
capital into regional aircraft. Nevertheless, management is
steadfast in its commitment to bringing the Company through this
unprecedented financial and industry turmoil."

As of March 29, 2021, the Company owned twelve aircraft. Ten of
those aircraft are encumbered by a first priority lien securing the
Company's approximately $83.2 million of secured indebtedness of
the Company held by Drake, while two are on lease to lessees in
Kenya and not subject to the first priority lien of Drake.

                      About AeroCentury Corp.

AeroCentury Corp. is engaged in the business of investing in used
regional aircraft equipment and leasing the equipment to foreign
and domestic regional air carriers. The Company's principal
business objective is to acquire aircraft assets and manage those
assets in order to provide a return on investment through lease
revenue and, eventually, sale proceeds. The Company is
headquartered in Burlingame, California.

AeroCentury Corp. and affiliates JetFleet Holdings Corp. and
JetFleet Management Corp. sought Chapter 11 bankruptcy protection
(Bankr. D. Del. Lead Case No. 21-10636) on March 29, 2021.

Morrison & Foerster LLP and Young Conaway Stargatt & Taylor, LLP
are serving as legal advisor, and B Riley Securities, Inc. is
serving as financial advisor and investment banker.  Kurtzman
Carson Consultants is the claims agent, maintaining the page
http://www.kccllc.net/aerocentury


ALPHA HOUSE: Seeks to Hire London Foster Realty as Realtor
----------------------------------------------------------
The Alpha House, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Oregon to employ London Foster Realty and its
sales agent, Matthieu Mamoudi.

The Debtor needs the assistance of a realtor to handle marketing
and sale of its real property.

Mr. Mamoudi will be paid at hourly rate of $595. He will waive his
commission in the sale.

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

The firm can be reached through:

     Matthieu Mamoudi
     London Foster Realty
     407 Lincoln Rd., Ste. 10G
     Miami Beach, FL 33139
     Telephone: (305) 514-0100/(305) 905-0433
     Email: matthieu.mamoudi@gmail.com

                     About Alpha House

The Alpha House, Inc., owner of the M Boutique Hotel in Miami,
Fla., filed for Chapter 11 bankruptcy (Bankr. S.D. Fla. Case No.
21-12338) on March 11, 2021.  Matthieu Mamoudi, president, signed
the petition.  At the time of the filing, the Debtor was estimated
to have between $1 million and $10 million in both assets and
liabilities.  Judge Robert A. Mark oversees the case.  Robert C.
Meyer, PA, is the Debtor's counsel.


ALTO TOWNHOMES: Seeks to Tap Joyce Lindauer as Bankruptcy Counsel
-----------------------------------------------------------------
The Alto Townhomes on Hall, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to employ Joyce
W. Lindauer Attorney, PLLC as its legal counsel.

The Debtor requires legal assistance to effectuate a
reorganization, propose a Chapter 11 plan of reorganization and
effectively move forward in its bankruptcy proceeding.

The hourly billing rates of the firm's counsel and staff are as
follows:

     Joyce W. Lindauer                        $450
     Kerry S. Alleyne                         $300
     Guy H. Holman                            $250
     Dian Gwinnup                             $125
     Paralegals and legal assistants    $65 - $125

In addition, the firm will seek reimbursement for out-of-pocket
expenses incurred.

The firm received a retainer of $11,750 from the Debtor.

Joyce W. Lindauer, Esq., the owner of the law practice Joyce W.
Lindauer Attorney, and contract attorneys Kerry Alleyne, Esq., and
Guy Holman, Esq., 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:
     
     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
     Email: joyce@joycelindauer.com

                   About Alto Townhomes on Hall

The Alto Townhomes on Hall, LLC is a single asset real estate
debtor (as defined in 11 U.S.C. Section 101(51B)).

The Alto Townhomes on Hall sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Texas Case No. 21-30379) on March
2, 2021. Lawrence Selevan, managing member, signed the petition. At
the time of the filing, the Debtor disclosed assets of between $1
million and $10 million and liabilities of between $10 million and
$50 million. Judge Harlin Dewayne Hale oversees the case.  The
Debtor is represented by Joyce W. Lindauer Attorney, PLLC.


AMERICAN CAPITAL: A.M. Best Cuts Financial Strength Rating to D
---------------------------------------------------------------
AM Best has removed from under review with negative implications
and downgraded the Financial Strength Rating to D (Poor) from C
(Weak) and the Long-Term Issuer Credit Rating to "c" from "ccc+" of
American Capital Assurance Corp (ACAC) (St. Petersburg, FL). The
outlook assigned to these Credit Ratings is negative. Concurrently,
AM Best has withdrawn the ratings as the company has requested to
no longer participate in AM Best's interactive rating process.

The ratings reflect ACAC's balance sheet strength, which AM Best
assesses as very weak, as well as its marginal operating
performance, very limited business profile, and marginal enterprise
risk management.

These rating actions result from net underwriting losses from
multiple severe weather events in the second half of 2020,
particularly in Louisiana, as well as losses from the Texas Freeze
weather event in February 2021, which led to significant surplus
loss and a severe negative impact to ACAC's risk-adjusted
capitalization on a standard and catastrophe-stressed basis, as
measured by Best's Capital Adequacy Ratio (BCAR). These diminished
operating results are also indicative of the product and geographic
concentration concerns in the commercial property insurance book of
business in Florida, Texas, and Louisiana, calling into question
the soundness and fundamentals of ACAC's enterprise risk management
program.

In response to these developments, ACAC management has communicated
near-term strategic initiatives that are designed to immediately
improve risk-adjusted capitalization and stabilize operating
results.



AMERICAN STERLING: Milestone Buying Residual Interests in Films
---------------------------------------------------------------
American Sterling Corporation asks the U.S. Bankruptcy Court for
the Central District of California to authorize the bidding
procedures in connection with the sale of "residual interests" in
the motion pictures or films entitled "The Annihilation of Fish
("TAOF")" and "Dark Matter" to Milestone Film and Video for
$20,000, subject to overbid.

A hearing on the Motion is set for May 11, 2021, at 10:30 a.m.

Robert P. Mosier is the sole Director and President of ASC, having
been appointed at a shareholders meeting held on March 1, 2016.
The engagement of Mr. Mosier was approved by the Court on Dec. 3,
2015.

The Debtor is a holding company that historically has overseen the
operations of 10 or more wholly owned subsidiaries.  Any assets of
the Subsidiaries remaining as of the time of their dissolution
thereafter vested in the Debtor as the sole shareholder of each
individual subsidiary.

With regard to the subsidiary Productions, as set forth in the
Debtor's Schedule A/B Attachment, the Debtor holds residual
interests in revenues of films produced by Productions, as follows:
(i) The Defector, (ii) Dark Matter, (iii) We Chose Freedom, and
(iv) The Annihilation of Fish.  The Designated Residual Interests
are valued by the Debtor at - 0 - or "unknown," given the
overwhelming uncertainty as to the scope and extent of the Estate's
interest in each of the films, and the fact that the Debtor has
never received any revenues on account of the Designated Residual
Interests during Mr. Mosier's 5-year tenure as President and Sole
Director of the Debtor.

Pre and post-petition the Debtor has searched its available records
regarding Productions, and requested copies of various documents
from the U.S. Copyright Office, all in an effort to confirm or
define the scope of its Designated Residual Interests in each of
the films.  Although all requested documents have not yet been
received from the U.S. Copyright Office as a result of limited
staffing due to COVID restrictions, the Debtor has received an
offer to purchase the Estate's interests in the two referenced
films, "as is, where is," without representation or warranty.

The Debtor has evaluated the terms of the Proposed Sale and
believes that the terms proposed are fair and reasonable,
particularly in light of its uncertainty regarding the scope and
extent of the Designated Residual Interests.

The Debtor proposes to sell the Designated Residual Interests, free
and clear of any liens, claims or encumbrances, "as is, where is,"
without representation of warranty of any kind, subject to
overbid.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: April 27, 2021, at 12:00 p.m. (PST)

     b. Initial Bid: $21,000

     c. Deposit: $1,000

     d. Bid Increments: $500

     e. Closing: To occur not more than 15 days following entry of
an order approving the Proposed Sale

The Debtor will commence advertising of the sale of the Designated
Residual Interests on the DailyDAC website for a period of two
weeks following the filing of the Motion.  The Debtor, through
counsel, performed a lien search pre-petition and is unaware of any
creditors or parties in interest who assert a lien against the
Designated Residual Interests or any Estate assets.

The proposed purchaser of the Designated Residual Interests is
Milestone, which is owned by Dennis Doros and Amy Heller.
Milestone is a small art film distributor dedicated to the
restoration, preservation, and distribution of "lost films."  It
has a long-standing relationship with Charles Burnett, the director
of TAOF.  Mr. Burnett is working with the Proposed Buyers in an
effort to ensure that TAOF is restored, preserved and re-digitized
in recognition of Mr. Burnett and his independent film making
legacy.  Mr. Burnett is a well-regarded African American director,
now in his 70's, with more than one non-profit film related entity
interested in assisting with the preservation of his work,
including The Film Foundation, a non-profit entity established to
support the "preservation and restoration of cinema, ensuring its
survival for future generations”, and founded by director Martin
Scorsese.  Dark Matter was not directed by Mr. Burnett but its
content is believed to be worthy of preservation, assuming
legal/title issues can be resolved.  It is estimated that
considerable time, effort and six figures in funds will be needed
to discover the location of the original film materials, work with
the film labs and resolve any debts or liens, filmmakers and
foundations to retrieve and restore the master materials for each
film.

The Debtor believes that the Proposed Sale is in the best interests
of the Estate and its creditors or interest holders, and therefore
should be approved.

         About American Sterling Corporation

About American Sterling Corporation sought Chapter 11 protection
(Bankr. C.D. Cal. Case No. 20-13201) on Nov. 17, 2020.  The case is
assigned to Scott C. Clarkson

The Debtor's total assets is valued at $4,149,467 and zero in
debt.
       
The Debtor tapped Nanette D. Sanders, Esq., at Ringstad & Sanders
LLP as counsel.

The petition was signed by Robert P. Mosier, president.



ANSER OF IDAHO: Moody's Rates Series 2021A&B Revenue Bonds 'Ba2'
----------------------------------------------------------------
Moody's Investors Service has assigned an initial Ba2 rating to the
Anser of Idaho, Inc., ID's $10.2 million Nonprofit Facilities
Revenue Bonds (Anser of Idaho, Inc. Project), Series 2021A (Credit
Enhancement) and $325,000 Nonprofit Facilities Revenue Bonds (Anser
of Idaho, Inc. Project), Series 2021B (Federally Taxable) (Credit
Enhancement). Concurrently, Moody's have assigned a stable outlook.
The conduit issuer is Idaho Housing and Finance Association. Upon
issuance of the Series 2021A&B revenue bonds, the total debt
outstanding will be approximately $11 million.

RATINGS RATIONALE

The Ba2 rating is supported by the Anser of Idaho (School)'s small
scale of operations, very low level of reserves, and thin financial
operations. Liquidity is thin on an absolute level but adequate
relative to the school's small scale of operations, covering over
six months of expenses. Anser's competitive profile is strong,
reflected in solid student achievement, which enhances the
likelihood of successful charter renewal. The rating further
considers a significant increase in leverage with the issuance of
Series 2021 bonds, which will add materially to the school's
balance sheet leverage as well as its fixed operating costs. The
school has been allocated material grant funding to support its
expansion project; any disruption in grant funding or the school's
planned expansion will result in significant credit pressure. Legal
covenants are adequate, bond security is bolstered by a mortgage
pledge and debt service reserve fund. Governance was a key rating
driver of this initial rating.

Social considerations are a key to the credit profle given that the
School serves an area with growing population and addresses a
social need in its service area, serving a large population of
educationally disadvantaged students. Additionally, Moody's regard
the coronavirus outbreak as a social risk under its ESG framework,
given the substantial implications for public health and safety.
The situation surrounding coronavirus continues to evolve. If
Moody's view of the credit quality of the School changes, Moody's
will update the rating and/or outlook at that time. All students
were provided technology for online learning. Governance is a key
consideration. The School demonstrates strong governance controls,
evidenced by good planning, a satisfactory board composition,
cybersecurity policies and practices. A short operating history
under the current authorizer is a governance challenge, offset by
the school's overall long tenure in its district - Anser has been
operating in Boise for more than 23 years.

RATING OUTLOOK

The stable outlook reflects Moody's expectation that the school
will maintain solid student demand, strong academic achievement
results and adequate liquidity. Also incorporated in the outlook is
Moody's view that the financial performance will remain at least at
the level of fiscal 2020.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

- Sustained enrollment growth that meets or exceeds projections
with full enrollment at all grades

- Significantly strengthened debt service coverage, liquidity and
operating cash flow margins

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

- Trend of enrollment declines impacting cash flow margins and
debt service coverage negatively

- Decline in already thin liquidity

LEGAL SECURITY

Each series of bonds are special, limited obligations of the Issuer
payable solely from payments to be made by the school from its
pledged revenues under the Loan Agreement. Pledged Revenues include
State Payments and the Charter School Facility Payments allocable
to the school plus all revenues, rentals, fees, third-party
payments, receipts, donations, contributions and other income.
Bonds are further secured by a mortgage pledge on all campus
facilities and a debt service reserve fund.

USE OF PROCEEDS

Bond proceeds will be used to refund the outstanding 2009 bonds and
bank loan, pay for renovation of the facilities and the
construction of additional school facilities, and to pay for cost
of issuance.

PROFILE

The Anser of Idaho, Inc. operates a charter school located in
Garden City, Idaho, which provides public education in grades K
through 8 pursuant to a charter agreement with the Idaho Public
Charter School Commission. The school received its original charter
contract from the Independent School District of Boise City, Ada
County (the "District"), effective September 28, 1998. On November
1, 2019, the District and the school agreed to a transfer of the
school's performance certificate and charter to the Commission
effective July 1, 2020. The Commission approved the transfer
application and entered into a Charter School Contract with the
school on February 13, 2020, which Charter School Contract is set
to expire on June 30, 2024. The Charter School Contract was amended
on February 11, 2021, to allow the school to: (i) increase its
maximum enrollment limit to 759; (ii) utilize a weighted lottery
for its enrollment in accordance with Idaho Code 33-5206; and (iii)
add grade 9. The school may not charge tuition and has no taxing
authority.

METHODOLOGY

The principal methodology used in these ratings was US Charter
Schools published in September 2016.


APOLLO ENDOSURGERY: Board Approves 2021 Performance Bonus Plan
--------------------------------------------------------------
The Board of Directors of Apollo Endosurgery, Inc. approved the
Company's 2021 performance bonus plan for eligible employees,
including executive officers, upon the recommendation of the
Board's Compensation Committee.

The 2021 Bonus Plan allows eligible employees to earn a proportion
of their target bonus based on the Company's achievement of
corporate performance goals and the remainder of their target bonus
based on assessment of their individual performance.  The corporate
performance goals consist of revenue, gross margin and EBITDA
targets, and the individual performance goals consist of specific
objectives and goals tailored to each plan participant.  The Board
of Directors may change the corporate performance goals, or use its
judgment when evaluating the Company's results against these goals,
and may elect to increase or decrease the amounts payable under the
2021 Bonus Plan at its sole discretion.  

The following table sets forth the target bonuses for 2021 for each
of the Company's executive officers, including the Company's chief
executive officer and president and its other named executive
officers for 2020, as set forth in its definitive proxy statement
on Schedule 14A for its Annual Meeting of Stockholders held on Aug.
25, 2020:

                                           Total 2021 Target
                                         Performance Bonus as
                                           a Percentage of
  Name and Principal Position              Base Salary
  ---------------------------                -----------
  Chas McKhann
  Chief Executive Officer and President          80%

  Stefanie Cavanaugh
  Chief Financial Officer                        40%

  Christopher J. Gostout, M.D.
  Chief Medical Officer                          35%

  John Molesphini
  Executive VP, Operations                       40%

  Bret Schwartzhoff
  VP, U.S. Sales and Global Marketing            45%

                      About Apollo Endosurgery

Apollo Endosurgery, Inc. -- http://www.apolloendo.com-- is a
medical technology company focused on less invasive therapies to
treat various gastrointestinal conditions, ranging from
gastrointestinal complications to the treatment of obesity.
Apollo's device-based therapies are an alternative to invasive
surgical procedures, thus lowering complication rates and reducing
total healthcare costs.  Apollo's products are offered in over 75
countries and include the OverStitch Endoscopic Suturing System,
the OverStitch Sx Endoscopic Suturing System, and the ORBERA
Intragastric Balloon.

Apollo Endosurgery reported a net loss of $22.61 million for the
year ended Dec. 31, 2020, compared to a net loss of $27.43 million
for the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company
had $77.44 million in total assets, $70.69 million in total
liabilities, and $6.75 million in total stockholders' equity.


ARETEC GROUP: Moody's Affirms B3 CFR, Outlook Stable
----------------------------------------------------
Moody's Investors Service affirmed Aretec Group, Inc.'s B3
Corporate Family Rating, B2 first lien senior secured term loan and
revolving credit facility ratings and Caa2 second lien senior
secured term loan rating. Aretec's outlook remains stable.

Moody's said its rating action was in consideration of Aretec's
plan to up-size by $125 million its first lien term loan and issue
a further $400 million in other unsecured debt. Aretec plans to use
the proceeds from these issuances, together with cash on hand, to
fund its previously announced acquisition of certain assets related
to the independent financial planning channel of Voya Financial
Advisors (VFA) from Voya Financial Inc. and payoff its $190 million
second lien senior secured term loan. Moody's said Aretec is Cetera
Financial Group's (Cetera) holding company.

Moody's has taken the following rating actions on Aretec Group,
Inc.:

Corporate Family Rating, Affirmed at B3

First lien senior secured revolving credit facility, Affirmed at
B2

First lien senior secured term loan, Affirmed at B2

Second lien senior secured term loan, Affirmed at Caa2

Outlook, Remains Stable

RATINGS RATIONALE

Moody's said Aretec's B3 CFR reflects its low profitability and
debt servicing capacity, but with a strong franchise in the wealth
management sector. VFA has around 900 independent financial
advisors managing around $40 billion in client assets. Moody's said
that the VFA acquisition will raise Aretec's debt by about $335
million, and will result in a proforma Moody's-adjusted debt/EBITDA
of around 7.5x, compared with Aretec's existing 6.6x
Moody's-adjusted debt leverage at December 2020. Moody's expects
Aretec's experienced management team to successfully integrate the
VFA business, and to benefit from the cultural similarities of the
respective businesses and their common technology infrastructure
and clearing arrangements, with these factors offering the prospect
of strong advisor retention and engagement, a credit positive.

Moody's said the March 2020 Federal Reserve Board (Fed) cut to the
fed funds rate to its current target range of 0%-.25% has had an
adverse effect on Aretec's asset-based fees, that are earned on its
clients' uninvested cash balances. However, in response, Aretec's
management team swiftly reduced expenses, accelerated some
efficiency-related projects, and adapted the firm's operations to a
new remote work environment. Moody's said these credit positive
actions demonstrated the company's ability to adapt, and have
placed Aretec in a stronger position to benefit from improving
operating conditions and the strong, broad-based rise in equities
markets.

Aretec's stable outlook reflects Moody's expectation that despite
the increase in debt leverage associated with the VFA acquisition,
the firm's experienced leadership team will successfully execute
the integration and will be able to improve its Moody's-adjusted
leverage to about 7x within a year from the close of the
transaction. The stable outlook also reflects Aretec's stabilizing
financial advisor base and client assets levels, and the firm's
improving liquidity position, that resulted from management's swift
cost-cutting and efficiency improvements in reaction to
pandemic-driven disruptions.

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

Aretec's ratings could be upgraded should it drive a significant
improvement in Moody's- adjusted debt leverage to below 6.5x. A
significant expansion of existing revenue streams, or development
of new ones, resulting in a sustainable increase in revenue
diversification and less reliance on the macroeconomic environment,
could also results in upward rating pressure. Also, strong advisor
recruitment and improved advisor retention rates leading to growth
in client assets and a sustainable improvement in profitability
could also drive an upgrade.

Moody's said Aretec's ratings could be downgraded should it become
clear that Moody's-adjusted debt leverage will remain sustained
around or higher than 7.5x following the VFA acquisition. A
deterioration in revenue following a severe financial markets
correction, not offset by flexible expense management, resulting in
a Moody's-adjusted interest coverage ratio below 1x, could also
result in a downgrade. Also, a significant decline in the number of
financial advisors or a deterioration in advisor retention levels
could drive downward rating pressure.

The principal methodology used in these ratings was Securities
Industry Service Providers Methodology published in November 2019.


ASAIG LLC: Court Extends Plan Exclusivity Until May 1
-----------------------------------------------------
At the behest of the ASAIG, LLC and its affiliates, Judge Marvin
Isgur of the U.S. Bankruptcy Court for the Southern District of
Texas, Houston Division extended the period in which the Debtors
may file a plan to and including May 1, 2021, and to obtain
acceptances of a plan to and including June 30, 2021.

The Debtors focus their efforts on acquiring and developing
high-potential client relationships, including lucrative contracts
for major events around the country. Currently, the Debtors' asset
portfolio consists largely of rental inventory in their Tanner Road
warehouse, in which inventory and equipment has a book value in
excess of $60 million, and is deployed to project locations as
needed to meet the needs of their individual clients.

As the Court is aware, these Chapter 11 Cases involved complex
negotiations with creditors to obtain the debtor-in-possession
financing contemplated by the Final DIP Order and implement a sale
process pursuant to the Bidding Procedures Order. Under the
circumstances, more time is necessary to ensure the implementation
of reasonable and effective plan terms and prepare adequate
information for a disclosure statement because the terms and
structure of such the plan and disclosure statement depend in large
part on the outcome of the sale process. With the sale process
nearing completion, the Debtors submit that they continue to make
good faith progress towards reorganization.

The Debtors are consistently paying their bills as they come due
and current on their post-petition obligations.

The Debtors will use the additional time to implement the sale in
accordance with the Bidding Procedures Order and the milestones
contemplated by the Final DIP Order. Also, as the Debtors are
currently engaged in a robust marketing process, the Motion was
filed only to extend the exclusivity period until Debtors can
consummate one or more sale transactions in accordance with the
Bidding Procedures Order. The Debtors will be positioned to
properly analyze their plan options, negotiate with parties in
interest, and propose a plan that is in the best interests of the
estates and creditors.

A copy of the Debtors' Motion to extend is available at
https://bit.ly/2PFnkXe from donlinrecano.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3sALQYa from donlinrecano.com.

                               About ASAIG LLC

ASAIG, LLC filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Texas Lead Case No. 20-35600)
on November 17, 2020. The petition was signed by A. Kelly Williams,
manager.

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

Judge Marvin Isgur oversees the case. Matthew Okin, Esq., at Okin
Adams LLP, represents the Debtor as counsel. Donlin Recano is the
claims agent.

Formed on or about January 23, 2019, Debtor ASAIG was established
to act as the holding company for Debtor Aztec, its wholly-owned
subsidiary. On November 17, 2020, ASAIG directed its subsidiary,
Aztec / Shaffer, LLC to seek Chapter 11 relief. When the Court
dismissed the Aztec Chapter 11 case, ASAIG properly authorized the
re-filing of the Aztec Chapter 11 Case on November 24, 2020.

Formed on or about April 14, 2015, Aztec is one of the premier
party rental and tenting specialists in Houston and provides
services for events both domestically and internationally. The
Debtor's two business segments, Aztec Events, and Shaffer Sports,
have both been in business for over sixty years. The Debtor was
formed to purchase the businesses from the former owner, Double
Eagle Sports & Events.

The Aztec Events segment of the business maintains the largest
party and event rental inventory in the Houston metropolitan area.
It services individuals and corporate clientele hosting events
ranging from small weddings to large corporate retreats.

The Shaffer Sports division is a leading event rental company for
sporting events throughout North America and the Caribbean. The
Debtor has established itself as the go-to service provider for
more than 150 major invents, including many of the PGA Tour's most
prestigious golf tournaments, where it provides unique tenting,
indoor and outdoor structures, seating, and other products designed
to meet the client's individual needs.


ASPIRA WOMEN'S: Incurs $6.1 Million Net Loss in Fourth Quarter
--------------------------------------------------------------
Aspira Women's Health Inc. reported a net loss of 6.08 million on
$1.45 million of total revenue for the three months ended Dec. 31,
2020, compared to a net loss of $3.38 million on $1.31 million of
total revenue for the three months ended Dec. 31, 2019.

For the year ended Dec. 31, 2020, the Company reported a net loss
of $17.90 million on $4.65 million of total revenue compared to a
net loss of $15.24 million on $4.54 million of total revenue for
the year ended Dec. 31, 2019.

As of Dec. 31, 2020, the Company had $19.60 million in total
assets, $9.88 million in total liabilities, and $9.72 million in
total stockholders' equity.

"In a year dominated by the pandemic, we delivered strong stock
price appreciation, growth in revenue and test volume, and
financial stability.  In addition, we strengthened our team and
board of directors.  We are starting 2021 by announcing an
accelerated product launch of OVASight, a new strategic partnership
and increases in our sales footprint," stated Valerie Palmieri,
president and CEO.

Recent Corporate Highlights

   * Aspira announced the acceleration of the target launch date
of
     OVASight to the fourth quarter of 2021 with full national
     availability in 2022.  This test allows physicians to classify

     suspected benign masses as low or high risk for malignancy to

     help guide clinical management.  The test is specifically
     designed for a population with a low prevalence of disease,
and
     the Company estimates it may reach approximately 1.2 million
to
     1.5 million additional women in the United States.

   * Aspira announced it has entered into an agreement with Dana
     Farber Cancer Institute (DFCI), Brigham and Women's Hospital,

     and Medical University Lodz to evaluate their
jointly-developed
     novel microRNA (miRNA) technology in combination with current

     Aspira technologies, for the development of a highly sensitive

     and specific early detection test for women with high-risk of

     ovarian cancer.

   * The Company announced coverage by New York State Medicaid –
one
     of the larger Medicaid populations in the U.S., covering 33%
of
     the population in the state.  This is a significant add to
     serve this underserved population in New York State, and this
     will bring the Company's total covered lives to approximately

     179M or 54% of the U.S. population as of April 1, 2021.

   * On Feb. 8, 2021, the Company completed an offering of Aspira
     common stock resulting in net proceeds of approximately $48.4

     million, including full exercise of the underwriters option to

     purchase additional shares and after giving effect to
     underwriting discounts but before expenses.

   * Aspira announced the appointment of Nicole Sandford to its
     board of directors.  The board is now 71% female.

Research and development expenses for the fourth quarter 2020 were
$734 thousand compared to $244 thousand the same period in 2019.
This increase was primarily due to product development costs
related to OVASight, the Company's third-generation serial
monitoring product, as well as investments in bioinformatics and
Aspira Synergy, a decentralized platform and cloud service
technology.

Sales and marketing expenses for the fourth quarter 2020 were
$2.843 million compared to $2.076 million the same period in 2019.
This increase was primarily due to increased expenditures on
marketing to improve product awareness as well as investments in
personnel.

General and administrative expenses for the fourth quarter 2020
were $2.728 million compared to $1.600 million for the same period
in 2019.  This increase was primarily due to an increase in legal
expenditures, board of director fees, which included the cash
settlement of restricted stock units to defray tax liabilities
resulting from earlier-granted restricted stock units, and
headcount and personnel-related expenses in the fourth quarter.

The Company ended the year with approximately $16.6 million in
cash. Cash utilization in the fourth quarter of 2020 was $4.205
million, compared to $2.933 million in the prior year fourth
quarter.

On Feb. 8, 2021, the Company completed a public offering of its
common stock resulting in net proceeds of approximately $48.4
million, after giving effect to underwriting discounts but before
expenses.

                       About Aspira Women's Health

ASPIRA formerly known as Vermillion, Inc. --
http://www.aspirawh.com-- is transforming women's health with the
discovery, development and commercialization of innovative testing
options and bio-analytical solutions that help physicians assess
risk, optimize patient management and improve gynecologic health
outcomes for women.  OVA1 plus combines its FDA-cleared products
OVA1 and OVERA to detect risk of ovarian malignancy in women with
adnexal masses.  ASPiRA GenetiXSM testing offers both targeted and
comprehensive genetic testing options with a gynecologic focus.
With over 10 years of expertise in ovarian cancer risk assessment
ASPIRA has expertise in cutting-edge research to inform our next
generation of products.  Its focus is on delivering products that
allow healthcare providers to stratify risk, facilitate early
detection and optimize treatment plans.

Vermillion reported a net loss of $15.24 million for the year ended
Dec. 31, 2019, compared to a net loss of $11.37 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$21.26 million in total assets, $6.71 million in total liabilities,
and $14.55 million in total stockholders' equity.

BDO USA, LLP, in Austin, Texas, the Company's auditor since 2012,
issued a "going concern" qualification in its report dated April 7,
2020 citing that the Company has suffered recurring losses from
operations and has negative cash flows from operations that raise
substantial doubt about its ability to continue as a going concern.


BELLA HOLDING: S&P Assigns 'B' Long-Term ICR, Outlook Negative
--------------------------------------------------------------
S&P Global Ratings assigned its 'B' long-term issuer credit rating
to Bella Holding Co. LLC (d/b/a MedRisk). The outlook is negative.

S&P said, "At the same time, we assigned our 'B' debt ratings to
Bella Holding Co. LLC's proposed five-year $100 million first-lien
revolver and seven-year $750 million first-lien term loan. The
recovery ratings on these issues are '3', indicating our
expectation for meaningful recovery (rounded estimate: 60%) in the
event of a payment default. We are not rating the proposed
eight-year $300 million second-lien term loan.

"We also revised our outlooks on CP VI Bella Midco LLC, CP VI Bella
Topco LLC, and CP VI Bella Blocker Topco LLC to negative from
stable and affirmed our ratings. We will withdraw these ratings
once the transaction closes.

"The ownership change and debt issuance ($1.05 billion in funded
debt) will not materially weaken our view of MedRisk, which has a
solid market position as a top two player in the niche industry of
managing physical therapy claims costs for workers' compensation
payors. We view it as well-positioned to continue gaining market
share and increasing EBITDA through revenue growth and improved
operating margins. Moreover, MedRisk has a good track record of
reducing leverage through increasing EBITDA following leveraged
buyouts.

"The debt issuance will result in pro forma leverage of 9x as of
Dec. 31, 2020 (7.4x on the company's basis). We think MedRisk will
be able to reduce leverage to 7x-7.5x by year-end 2021 and 6x-6.5x
by year-end 2022 through increasing EBITDA and mandatory debt
principal repayments. MedRisk's high free cash flow conversion rate
(in the high 90s) will allow it to reduce leverage faster, if it
chooses. Unlike many peers, acquisitions are not a key part of its
growth strategy." Therefore, MedRisk will likely have good
financial capacity for debt repayment.

The negative outlook captures some execution risk in reducing
leverage. MedRisk's revenue growth was flat in 2020 due to
COVID-19, which led to lower-than-normal physical therapy
utilization. If not for a small acquisition that the company made
early in 2020, revenue growth would have been negative. S&P expects
revenue growth to be stronger in 2021, but how well the economic
recovery translates to higher claims volumes is uncertain. Toward
the end of 2020, MedRisk said that its claims volumes were about
80%-85% of pre-COVID-19 levels.

S&P said, "We expect MedRisk's revenue could increase by 10%-20% in
2021 because of industry expansion (due to jobs growth, a rebound
in medical utilization, and price increases) and new client wins.
At the same time, adjusted EBITDA could increase at the high end of
revenue growth. A rise in revenue and modestly improved operating
margins will bolster EBITDA growth. Business mix changes (a higher
proportion of "prospective" referral business), operating leverage,
and cost savings initiatives could drive higher margins.

"We do not expect the ownership change to affect MedRisk's
financial policy. CVC Capital Partners will own a majority stake of
MedRisk. However, it will maintain joint control of the company
with current majority owner The Carlyle Group, which will roll over
a portion of its equity and retain a significant stake in the
company."

MedRisk's key business strengths include its:

-- Physical therapy (PT) product expertise,

-- Sizable "white space" growth opportunity (PT claims that are
not managed by cost-containment providers such as MedRisk),

-- A growing number of exclusive client contracts,

-- High client service levels (reflected by high retention), and

-- National provider network (a key barrier to entry).

S&P views MedRisk's adjusted EBITDA margin (at the high end of
10%-20%) as average compared with healthcare-focused insurance
services peers'.

MedRisk's key business risks include its:

-- Narrow product focus in physical therapy,

-- Potential difficulty in leveraging the white space
opportunity,

-- Workers' compensation claims volumes that were stagnating prior
to the pandemic,

-- Client concentration risks (top five clients made up 61% of
2020 revenue), and

-- Periodic state-based reimbursement changes.

S&P said, "Moreover, we expect steady competition from MedRisk's
primary competitor, One Call Corp. (B-/Stable/--), for which
physical therapy is one of multiple medical product lines.

"We expect MedRisk's cash sources will exceed uses of cash by at
least 1.2x during the next 12 months (even with a 15% decline in
EBITDA)."

Principal liquidity sources will include cash/cash equivalents on
hand, the new $100 million revolver (unfunded at transaction
close), and funds from operations of $80 million-$90 million in
2021. Principal liquidity uses will include $7.5 million in annual
debt principal repayments, capital expenditures of about $7 million
per year, and tax distributions to shareholders.

The first-lien revolver will include a springing covenant of
maximum net first-lien leverage of 8.25x if revolver utilization
exceeds 35% of total commitments.

S&P said, "We expect MedRisk will increase revenue by 10%-20% in
2021 and 5%-10% in 2022 based on higher industry claims volumes and
new client wins. Moreover, we expect adjusted EBITDA growth at the
high end of revenue growth based on potential margin improvement.
We expect leverage could decrease to 7x-7.5x by year-end 2021 and
6x-6.5x by year-end 2022 based on an increase in EBITDA and
mandatory debt principal repayments. We expect EBITDA interest
coverage of 2.5x-3x in 2021-2022.

"The negative outlook reflects the potential for a one-notch
downgrade during the next 12 months if MedRisk's operating results
fall below our expectations and it appears that leverage will
remain above 7x on a sustained basis.

"We could revise the outlook to stable in the next 12 months if the
company's operating results are in line with our expectations and
leverage appears to be headed below 7x on a sustained basis. An
upgrade in the next 12 months is unlikely."


BIOLASE INC: Reports 31% Sequential Revenue Growth in Q4 2020
-------------------------------------------------------------
Biolase, Inc. announced its financial results for the fourth
quarter and full year ended Dec. 31, 2020.

2020 Fourth Quarter Operating Highlights and Recent Developments:

  * Total revenue was $8.5 million, representing sequential
    quarterly growth of 31%

  * U.S. revenue exceeded the prior-year fourth quarter, despite
    COVID-19 headwinds

  * 78% of sales came from new users, continuing a positive trend

  * 40% of sales came from dental specialists, a significant
    increase compared to recent prior periods

  * Several Dental Services Organizations purchased BIOLASE
products
    in the fourth quarter, including Heartland Dental, Dental Care

    Alliance, Aspen Dental and Virginia Family Dentistry

  * BIOLASE significantly bolstered its balance sheet during the
    COVID-19 pandemic as cash and cash equivalents totaled $17.9
    million on December 31, 2020

  * The Company completed a $14.4 million bought deal in February
    2021 increasing its current cash and cash equivalents to
    approximately $40.0 million as of February 28, 2021, including

    the proceeds from the exercise of warrants sold in the
Company's
    July 2020 rights offering.

"Our strong fourth quarter revenue performance is our second
consecutive quarter of significant sequential growth and was driven
by sales to new customers, dental specialists and DSOs in the
U.S.," commented John Beaver, president and chief executive
officer.

"Dental specialists, such as endodontist and periodontists,
comprised 40% of our U.S. laser sales in the fourth quarter,
reflecting our ongoing efforts to educate and train these dental
specialists on the benefits of our lasers to drive increased
adoption.  Our industry-leading dental lasers provide a new,
improved and better standard of care for dental procedures while
ensuring a safer environment for dental practitioners and patients
by reducing aerosolization to mitigate the spread of infectious
pathogens, such as COVID-19.  We are experiencing high demand from
dental specialists for our advanced dental lasers because these
products provide the opportunity they seek for safer, more advanced
alternatives to grow their practices."

"We have continued to make adjustments to our go-to-market approach
during the pandemic, and the momentum we are seeing in the current
2021 first quarter gives us greater confidence that we are nearing
a resumption of the growth we were generating prior to COVID-19.
Specifically, despite the ongoing impact of the pandemic, we expect
to report total revenue growth of approximately 65% for the current
first quarter compared to the same quarter a year ago."

2020 Fourth Quarter Financial Results

Net revenue for the fourth quarter of 2020 was $8.5 million, an
increase of 31% sequentially from third quarter revenue of $6.5
million.  Compared to the year-ago fourth quarter, which was the
last full quarter prior to the impact of the COVID-19 pandemic,
revenue decreased 17% from $10.2 million.  U.S. laser revenue was
$3.8 million for the fourth quarter of 2020, up 15% when compared
to U.S. laser revenue of $3.3 million for the fourth quarter of
2019. U.S. consumables and other revenue for the fourth quarter of
2020, which consists of revenue from consumable products such as
disposable tips, decreased 10% compared to the fourth quarter of
2019.  Outside the U.S., laser revenue declined 52% to $1.7 million
for the fourth quarter of 2020 compared to $3.5 million for the
fourth quarter of 2019, and consumables and other revenue decreased
13% year over year as recovery from the pandemic has come slower
internationally.

Gross margin for the fourth quarter of 2020 was 19%, compared to
43% for the fourth quarter of 2019.  The lower gross margin
reflects the impact of a decline in revenues relative to our fixed
costs and a $1.0 million expense for inventory obsolescence.  These
impacts were partially offset by higher average U.S. selling prices
of the Company's lasers.  Total operating expenses were $7.1
million for the fourth quarter of 2020 compared to $7.5 million for
the fourth quarter of 2019, a decrease of approximately 5%.
Operating loss for the fourth quarter of 2020, was $5.5 million,
compared to an operating loss of $3.0 million in the fourth quarter
of 2019.  Net loss for the fourth quarter of 2020 was $6.1 million,
or $0.07 per share, compared to a net loss of $3.6 million, or
$0.13 per share, for the fourth quarter of 2019.

Full Year 2020 Financial Results

Net revenue for the year ended Dec. 31, 2020 was $22.8 million, a
decrease of 40% compared to net revenue of $37.8 million for the
year ended Dec. 31, 2019.  U.S. laser revenue was $8.3 million for
the year ended Dec. 31, 2020, a decrease of 25% compared to U.S.
laser revenue of $11.1 million for the year ended Dec. 31, 2019.
U.S. consumables and other revenue for the year ended December 31,
2020, which consists of revenue from consumable products such as
disposable tips, decreased 29% year over year.  International laser
revenue decreased to $4.0 million for the year ended Dec. 31, 2020
compared to $11.7 million for the year ended Dec. 31, 2019.

Gross margin for the year ended Dec. 31, 2020 was 27% compared to
38% for the year ended Dec. 31, 2019.  Total operating expenses
were $24.7 million for the year ended Dec. 31, 2020 compared to
$29.9 million for the year ended Dec. 31, 2019, a decrease of $5.2
million, or 17%, year over year.  Operating loss for the year ended
Dec. 31, 2020 was $18.5 million, compared to an operating loss of
$15.6 million for the year ended Dec. 31, 2019, an increase of $2.9
million year over year.  Net loss for the year ended Dec. 31, 2020
was $16.8 million, or $0.28 per share, compared to a net loss of
$17.9 million, or $0.77 per share, for the year ended Dec. 31,
2019.

2021 First Quarter Revenue Guidance
For the first quarter ending March 31, 2021, the Company expects
total revenue of $7.5 million to $8.0 million, which would
represent growth between 60% and 70% year over year.

                           About BIOLASE

BIOLASE -- http://www.biolase.com-- is a medical device company  
that develops, manufactures, markets, and sells laser systems for
the dentistry, and medicine industries.  BIOLASE's proprietary
laser products incorporate approximately 271 patented and 40
patent-pending technologies designed to provide biologically and
clinically superior performance with less pain and faster recovery
times.

Biolase reported a net loss of $17.85 million for the year ended
Dec. 31, 2019, compared to a net loss of $21.52 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$41.99 million in total assets, $28.14 million in total
liabilities, and $13.85 million in total stockholders' equity.

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


BIOLASE INC: Signs Employment Agreement With CEO John Beaver
------------------------------------------------------------
Biolase, Inc. entered into an employment agreement with John R.
Beaver, who was appointed president and chief executive officer of
the Company, on Feb. 23, 2021.

Under the terms of Mr. Beaver's employment agreement, Mr. Beaver
will receive an annual base salary of $375,000.  In addition, Mr.
Beaver is eligible to receive an annual performance bonus of up to
125.0% of Mr. Beaver's base salary, which is determined by the
achievement of certain criteria as established by the Compensation
Committee of the Board of Directors of the Company.  Mr. Beaver was
awarded 100,000 stock-settled restricted stock units which will
vest immediately.  Mr. Beaver's employment is at will.

Pursuant to the terms of the employment agreement, Mr. Beaver is
entitled to severance benefits in the event that either the Company
terminates him without cause or he resigns for good reason.  The
severance amount consists of 12 months of Mr. Beaver's annual base
salary and the time-based prorated amount of Mr. Beaver's annual
bonus then in effect at target full achievement, which will be paid
over 26 equal installments, that portion due to vest through the
first anniversary of Mr. Beaver's termination date of his existing
equity awards that are not based on performance, as applicable, and
paid COBRA premiums for the 12-month period following such
termination.

In the event that Mr. Beaver is terminated within 12 months
following a change in control, Mr. Beaver will receive 24 months of
his annual base salary payable in lump sum, the time-based prorated
amount of Mr. Beaver's annual bonus then in effect at target full
achievement payable in lump sum, and Mr. Beaver's unvested equity
awards shall vest and be exercisable.

Mr. Beaver was most recently the Company's executive vice
president, chief operating officer and chief financial officer.  He
joined the Company in 2017 as senior vice president and chief
financial officer.  He assumed roles of varying responsibilities
over the past few years, including interim chief executive officer
of the Company.
Mr. Beaver has a Bachelor of Business Administration degree in
Accounting from the University of Texas at Austin and is a
Certified Public Accountant.

On March 24, 2021, the Board of Directors of the Company elected
John R. Beaver to the Board of Directors of the Company.

                          About BIOLASE

BIOLASE -- http://www.biolase.com-- is a medical device company
that develops, manufactures, markets, and sells laser systems for
the dentistry, and medicine industries.  BIOLASE's proprietary
laser products incorporate approximately 271 patented and 40
patent-pending technologies designed to provide biologically and
clinically superior performance with less pain and faster recovery
times.

Biolase reported a net loss of $17.85 million for the year ended
Dec. 31, 2019, compared to a net loss of $21.52 million for the
year ended Dec. 31, 2018.  As of Sept. 30, 2020, the Company had
$41.99 million in total assets, $28.14 million in total
liabilities, and $13.85 million in total stockholders' equity.

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


BIOPLAN USA: Moody's Affirms Caa2 CFR Following Debt Restructuring
------------------------------------------------------------------
Moody's Investors Service has downgraded Bioplan USA, Inc.'s
Probability of Default Rating to D-PD from Caa2-PD, following the
recent restructuring of the company's first-lien and second-lien
credit facilities. Moody's considers the restructuring as a
distressed exchange and thus a default under Moody's definition.
Concurrent with this rating action, Moody's affirmed Bioplan's Caa2
Corporate Family Rating. Moody's also assigned a Caa1 rating to the
new senior secured first-lien term loan credit facility and Caa3
rating to the new senior secured second-lien term loan credit
facility, and withdrew ratings on the old credit facilities. The
D-PD will be a temporary assignment and shortly after this action,
the PDR will be revised to Caa2-PD reflecting the still high
probability of an additional default given Moody's view that the
debt capital structure may still be unsustainable. The outlook was
revised to stable from negative.

The default assignment is driven by the company's effective
restructuring by agreeing with all of its existing creditors to
extend the maturities of its entire debt capital structure.
Proceeds from the new bank credit facilities were used to refinance
an exact amount of outstanding borrowings under the existing
first-lien and second-lien facilities via amendments to the
respective credit agreements with the same lender groups. The new
credit facilities were repriced with a higher annual interest
expense, a portion of which was structured as payment-in-kind (PIK)
that will increase the facilities' principal balances. In
connection with the refinancing transaction, Bioplan received a $20
million capital contribution as new cash equity from its private
equity sponsor, Oaktree Capital Management, L.P.

Following is a summary of the rating actions:

Affirmations:

Issuer: Bioplan USA, Inc.

Corporate Family Rating, Affirmed at Caa2

Downgrades:

Issuer: Bioplan USA, Inc.

Probability of Default Rating, Downgraded to D-PD from Caa2-PD

Assignments:

Issuer: Bioplan USA, Inc. (Co-Borrower: Tripolis US LLC)

$246.9 Million Senior Secured First-Lien Term Loan due December
2023, Assigned Caa1 (LGD3)

Issuer: Bioplan USA, Inc.

$102.5 Million Senior Secured Second-Lien Term Loan due December
2024, Assigned Caa3 (LGD5)

Withdrawals:

$246.9 Million Senior Secured First-Lien Term Loan due September
2021, Withdrawn, Previously Rated Caa1 (LGD3)

$102.5 Million Senior Secured Second-Lien Term Loan due September
2022, Withdrawn, Previously Rated Caa3 (LGD5)

Outlook Actions:

Issuer: Bioplan USA, Inc.

Outlook, Changed to Stable from Negative

RATINGS RATIONALE

While the refinancing has extended Bioplan's debt maturities by
approximately 2.25 years and eliminated near-term refinancing risk,
the total debt quantum remains unchanged and will subsequently
increase due to the new PIK structure that adds roughly a third of
the increased interest expense to the principal balances annually.

The affirmation of Caa2 CFR reflects Moody's continued view that
Bioplan's total debt to EBITDA leverage will remain elevated this
year in the 8x-9x range after peaking in Q3 2020 at roughly 12x
(leverage metrics are Moody's adjusted) due to the earnings nadir
resulting from the economic downturn triggered by the COVID-19
pandemic. The rating also embeds the expectation for negative free
cash flow generation over the coming year. Moody's expects Bioplan
will experience an earnings rebound in 2021 as economies, retail
establishments and beauty salons in North America and Europe
continue to slowly reopen, vaccines are more widely administered,
customer retail traffic increases and sampling product demand
improves from historic lows. However, Moody's does not project
sales volumes, revenue and EBITDA to return to 2019 levels due to
uneven recoveries across North American and European markets.
Notably, the recent recovery in Europe could be short-lived given
the slower rollout of vaccines compared to North America, renewed
lockdown measures in some European countries and slower pace of
sustained reopenings amid circulation of new variants of the virus,
which Moody's believes could lead to fluctuating demand volumes
over the near-term. Despite management's plan to achieve $10
million in annual operating cost savings this year, Moody's expects
EBITDA will remain subdued and debt to increase owing to the new
PIK structure, which will sustain leverage at high levels.

The revision of the outlook to stable from negative reflects the
removal of refinancing risk associated with the old first-lien term
loan facility that was scheduled to mature in September 2021. It
also reflects Moody's expectation for a global economic recovery,
albeit uneven, leading to Bioplan's organic revenue growth
rebounding this year in the 15%-20% range coupled with 14%-16%
adjusted EBITDA margins, financial leverage in the 8x-9x band
(Moody's adjusted), positive free cash flow generation expected in
the second half of 2021 (albeit negative for the entire year) and
positive free cash flow to debt approaching 2% (Moody's adjusted)
in 2022.

While many regions in North America and Europe are gradually
reopening their economies, Moody's expects in-store retail and
salon customer traffic to remain below historical levels due to a
lag in consumer purchasing behavior, reduced occupancy guidelines,
permanent closure of some establishments and patrons opting for
online shopping, home delivery and DIY at-home beauty and skin-care
regimens to avoid in-store product testing/sampling and large
crowds. Owing to the discretionary nature of Bioplan's products,
Moody's projects profitability will remain depressed compared to
pre-pandemic levels arising from reduced marketing spend and
product sampling volumes from consumer packaged goods (CPG) clients
who, in turn, are experiencing decreased demand for cosmetics and
fragrances given that consumers are spending more time indoors even
as work-from-home measures are slowly relaxed. Though quarantine
caused consumers to reduce normal makeup, hair-care, beauty and
skin-care regimens, Moody's expects these routines to gradually
recover as consumers spend more time outdoors once a greater number
of out-of-home venues and businesses reopen. The pandemic and
recession accelerated a downward trend in North American demand for
makeup and fragrance products, which was evident since 2017.
Consistent with this industry trend, Bioplan's EBITDA has declined
each year since its 2016 post-restructuring peak. Moody's believes
the company will gradually offset volume declines resulting from
contraction in print media sampling (i.e., fragrance inserts in
magazines and catalogs) and permanent closures of some
medium-to-large sized apparel/specialty retailers by shifting its
channel mix to e-commerce retail, digital/mobile contactless
sampling, mini-products (e.g., travel size), and wellness, beauty
and non-fragrance products.

Bioplan's Caa2 CFR is constrained by high financial leverage, weak
liquidity and negative free cash flow generation relative to a
small revenue base. Moody's forecasts continued volatile and
cyclical revenue due to pressured volumes arising from an
unsynchronized economic recovery, exposure to consumer
discretionary spend and lower CPG client marketing spend.
Additionally, there are secular industry pressures due to the
ongoing shift to internet, social media and e-commerce platforms
for the consumption of beauty products, and reduced product
sampling demand, particularly from North American fragrance and CPG
clients. Cyclical increases in raw material prices, changes in
customer product sales and marketing plans, client consolidation,
shifts in product mix as well as aggressive competitor pricing
behavior may also contribute to volatility and operating margin
compression.

The Caa2 rating is supported by Bioplan's position as the leading
global provider of sampling and packaging services for the beauty,
fragrance and personal care industries around the globe. The
company enjoys a reputation for new product innovation and patented
and proprietary technologies through effective R&D investment,
facilitating an extensive, one-stop shopping product portfolio,
which has also led to long-standing customer relationships. Bioplan
benefits from clients' use of product sampling as part of their
marketing to attract customers. The company has experienced steady
growth in its e-commerce distribution channel and digital/mobile
contactless sampling and mini-product solutions for its beauty,
cosmetics and personal care clients. Moody's also recognize the
growth in Bioplan's independent brands, facilitated by the rise of
social media influencers that trial and test products, and
increasingly impact consumer purchasing decisions.

Moody's expects Bioplan to maintain weak liquidity over the coming
12-15 months. Given the expectation for weak earnings relative to
the sizable interest burden, Moody's projects that Bioplan will
produce negative free cash flow generation in 2021 in the range of
-$15 million to -$20 million (excluding proceeds from the sale of
beneficial interests in securitized trade receivables). As such,
the $20 million cash equity contribution from the sponsor is
essential to offset negative operating cash flow and support the
company's weak liquidity profile, in Moody's opinion. Moody's
expects positive free cash flow generation beginning in the fourth
quarter due to the seasonal nature of the business when customer
volumes typically pick up and working capital needs diminish
coupled with Moody's expectation for a broader and more sustained
reopening of economies. Unaudited cash balances were $23.2 million
at fiscal year ended December 31, 2020 (up from $17.8 million at
September 30, 2020), which included $19.8 million in borrowings
drawn under the unrated $20 million unsecured revolving credit
facility (RCF). The RCF's maturity was extended to October 2023 in
connection with the refinancing. New covenants and basket
limitations were added to the amended first-lien and second-lien
credit agreements including: (i) minimum liquidity of $13 million
(i.e., U.S.: $10 million; Europe: $3 million); (ii) debt incurrence
capped at $4 million; (iii) a 25% ECF sweep for the RCF if
consolidated LTM EBITDA is at least $60 million; (iv) dividends
limited to $1 million per year; and (v) monthly financial
reporting. To provide further liquidity support, Bioplan maintains
access to a EUR39 million accounts receivable factoring program
(i.e., Europe: EUR25 million; North America: EUR14 million)
maturing March 2022, of which $23.2 million was outstanding at
September 30, 2020.

The coronavirus outbreak, the government measures put in place to
contain it, and the weak global economic outlook continue to
disrupt economies and credit markets across sectors and regions.
Moody's analysis has considered the effect on the performance of
corporate assets arising from the current weakness in US and
European economic activity and gradual recovery over the coming
months. Although an economic recovery is underway, it is tenuous
and its continuation will be closely tied to containment of the
virus. As a result, the degree of uncertainty around Moody's
forecasts is unusually high. Moody's regard the coronavirus
outbreak as a social risk under its ESG framework, given the
substantial implications for public health and safety.

Bioplan faces certain risks associated with social trends that
include consumers' increasing focus on sampling beauty and skin
care products and less on sampling fragrances chiefly due to the
secular decline in magazine sales and associated decrease in
magazine fragrance inserts. Also, the shift of beauty product sales
direct-to-consumer via the internet and e-commerce is being
facilitated by social influencers that trial and test products as
well as new virtual try-on apps, which increasingly impact
purchasing behavior by Millennials and Generation Z consumers, two
large and growing demographic segments in the US.

Governance risk for Bioplan is elevated due to ownership of private
equity sponsor Oaktree, which creates risk of cash distributions to
facilitate a partial return of the equity sponsor's aggregate
investment in the company, M&A and excessive financial leverage

STRUCTURAL CONSIDERATIONS

The Caa1 rating on the first-lien term loan is one notch lower than
the outcome from Moody's Loss Given Default (LGD) model to reflect
the instrument's diminished expected recovery prospects arising
from the numerous challenges facing the company. The Caa1 rating on
the first-lien term loan reflects the instrument's priority
position in the capital structure versus the second-lien term loan.
The first-lien term loan is secured by a first-priority lien on
substantially all tangible as well as intangible assets and derives
support from the second-lien term loan. The Caa3 rating on the
second-lien term loan reflects the instrument's subordinated
position relative to the first-lien term loan and low anticipated
recovery prospects as a result of its very junior position.

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

A ratings upgrade would require Bioplan to navigate the secular
decline in magazine sales, direct-to-consumer purchases of online
beauty products and permanent closure of retail store locations by
effectively shifting its channel and product mix. An upgrade could
occur if EBITDA margins remain stable (at a minimum) amid an
expanding revenue base resulting in sustained reduction in total
debt to EBITDA below 8x (Moody's adjusted), free cash flow to
adjusted debt of at least 2% and adjusted EBITDA interest coverage
at or above 1.5x. The company would also need to maintain a good
liquidity position and exhibit prudent financial policies.

Ratings could experience downward pressure if financial leverage,
as measured by total debt to EBITDA, were sustained above 9x
(Moody's adjusted), EBITDA interest coverage declines to below 1x
or liquidity experiences further deterioration such that free cash
flow generation becomes meaningfully negative. Downward pressure
could also occur if the operating and competitive environments were
to weaken as evidenced by erosion in market share, product prices
and/or operating margins.

Headquartered in New York, NY, privately-owned Bioplan USA, Inc.,
through its direct parent, Tripolis Holdings Sàrl, is a leading
global provider of marketing, packaging and interactive sampling
products to the fragrance, beauty, cosmetic and personal care
industries. Oaktree Capital Management, L.P. ("Oaktree") currently
owns 100% of Bioplan USA. Net revenue totaled approximately $284.7
million for the twelve months ended 30 September 2020.

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


BOND FOUNDRY: Plan Exclusivity Extended Until May 30
----------------------------------------------------
Judge Lisa G. Beckerman of the U.S. Bankruptcy Court for the
Southern District of New York extended the periods within which the
Debtor Bond Foundry, LLC has the exclusive right to file a Plan of
Reorganization to and including May 30, 2021, and to solicit
acceptances of the plan to and including July 29, 2021.

The Debtor is making "good faith progress toward reorganization"
since the Debtor has been implementing its plan strategy as
contemplated when it filed its petition, and has complied with the
obligations as a Chapter 11 debtor.

The certain non-residential real property lease is the Debtor's
most important asset. The Debtor invested hundreds of thousands of
dollars in improvements to the Premises and the Lease has
substantial value. It is essential to any Chapter 11 Plan because
there is no source of payment to creditors and no value for equity
owners without the Lease.

The Debtor's business has survived the onset of the pandemic, but
the recovery has been slower than hoped for. To make the best
showing of adequate assurance of future performance, therefore,
additional time is necessary. Besides, there remains a dispute with
the Landlord over the amounts due. The Debtor would prefer a
negotiated settlement with the Landlord, but the Landlord's
apparent agenda is forfeiture through litigation.

The Debtor's only asset is the Lease, the issues have been defined,
the litigation set in motion, and the case is not complex. Also,
the Debtor is paying post-petition obligations as they come due and
is working towards curing post-petition rental arrears.

The passage of time should help the Debtor better evaluate
membership growth prospects. Also, if the Debtor can make progress
with the Landlord, the Debtor will avoid a big confirmation
obstacle. The Debtor needs additional time to bring the Landlord to
the table.

The Debtor is generally paying its bills as they come due,
including payment of Lease obligations to the extent feasible. On
the Debtor's reasonable prospects for reorganization, the continued
Crisis admittedly creates uncertainty, but under the circumstances,
the Debtor has shown a general ability to honor its Lease
obligations, despite the Landlord's unreasonable demands and
expectations. Also, the Debtor has made no demands on any of its
creditors.

Before moving to assume or reject the Lease, however, the Debtor
sought additional time to enhance its ability to establish adequate
assurance of future performance following the Lease assumption by
new attracting new investors and or clients. With the extension,
the Debtor will be able to resolve contingency and be able to
determine the business reality during the Crisis and the amounts
necessary to assume the Lease.

A copy of the Debtor's Motion to extend is available at
https://bit.ly/2OYuO83 from PacerMonitor.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3w7VRP1 from PacerMonitor.com.

                             About Bond Foundry

Bond Foundry, LLC, a New York-based company that engaged in
activities related to real estate, filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y.
Case No. 20-11793) on August 2, 2020.  At the time of the filing,
the Debtor disclosed $1 million to $10 million in both assets and
liabilities.

Judge Shelley C. Chapman, who previously oversees the case, is
replaced by Judge Lisa G. Beckerman. The Debtor tapped Backenroth
Frankel & Krinsky, LLP as its legal counsel and G.C. Realty
Advisors, LLC as its restructuring advisor. David Goldwasser of
Backenroth is the chief restructuring officer.


BOY SCOUTS OF AMERICA: Century's Sex Abuse Claim Appeal Tossed
--------------------------------------------------------------
Law360 reports that a Delaware federal judge in the Chapter 11
proceeding for the Boy Scouts of America tossed an appeal Monday,
March 29, 2021, by Century Indemnity Co., ruling that the
bankruptcy court's order setting a bar date and establishing a
claims form for sexual abuse survivors is not final or appealable
at this stage.

Century, which provided coverage to the Boy Scouts of America,
misreads a recent Third Circuit decision in In re Energy Future
Holdings Corp. which held that bar date orders are "not final and
appealable," by arguing that the Boy Scouts case is different, U.S.
District Judge Richard G. Andrews said.

                  About Boy Scouts of America

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

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

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

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

The U.S. Trustee for Region 3 appointed a tort claimants' committee
and an unsecured creditors' committee on March 5, 2020. The tort
claimants' committee is represented by Pachulski Stang Ziehl &
Jones, LLP while the unsecured creditors' committee is represented
by Kramer Levin Naftalis & Frankel, LLP.


BRAVEHEART REAL: Withdraws $300K Princeton Asset Sale to Tri State
------------------------------------------------------------------
Braveheart Real Estate, Inc., asks the U.S. Bankruptcy Court for
the Southern District of West Virginia to withdraw its proposed
sale of real and personal property located at Stacey Street, in
Princeton, Mercer County, West Virginia, to Tri State Energy, LLC,
for $300,000.

The Sale Motion was filed on Feb. 22, 2021.

The property is a mobile home park.

The proposed Purchaser has been unable to obtain the necessary
financing.  

Accordingly, the Debtor asks permission to withdraw its Application
and for the sale hearing to be cancelled, and for such other and
further relief as the Court deems appropriate.

                About Braveheart Real Estate Inc.

Braveheart Real Estate, Inc., a real estate lessor headquartered
in
Stanaford, W.Va., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. W.Va. Case No. 19-50044) on March 22,
2019.  At the time of the filing, the Debtor estimated assets of
between $1 million and $10 million and liabilities of between $1
million and $10 million.  The case is assigned to Judge Frank W.
Volk.  Caldwell & Riffee is the Debtor's legal counsel.



BRIGHT HORIZONS: Moody's Affirms B1 CFR & Alters Outlook to Stable
------------------------------------------------------------------
Moody's Investors Service affirmed Bright Horizons Family Solutions
LLC's B1 Corporate Family Rating, B1-PD Probability of Default
Rating, and the B1 rating for its first lien credit facilities
(revolver and term loan). Concurrently, the Speculative Grade
Liquidity Rating was upgraded to SGL-1 from SGL-2. The outlook is
revised to stable from negative.

The revision of outlook to stable from negative reflects Moody's
expectation that operating performance including enrollment and
center occupancy rates will continue to recover in 2021 as a higher
share of the public receives vaccinations and rising employment
increases the demand for childcare. Good cost management helped the
company generate $125 million of free cash flow in 2020 despite the
meaningful revenue decline, and the company would have generated
about $40 million even if excluding payments received from
government support programs and the CARES Act. Bright Horizon's
Moody's lease adjusted debt-to-EBITDA leverage stood at about 5.7x
for the LTM period ended December 30, 2020 and is expected to
decline to below 4.5x over the next 12 to 18 months.

The revision of outlook to Stable also reflects Moody's view that
Bright Horizon has very good liquidity over the next year, which
resulted in the upgrade of its Speculative Liquidity Rating to
SGL-1 from SGL-2. Liquidity is supported by $384 million cash at
year end 2020, access to a $400 million revolver (undrawn) expiring
in July 2022 and expectation for ample cushion within the net debt
to EBITDA first lien covenant. Moody's also expects the company to
generate free cash flow of about $100 to $120 million in 2021,
which will provide ample coverage for the required annual
amortization of $10.75 million for its first lien term loan ($1.03
billion outstanding at year end 2020) maturing in November 2023.
The stable outlook also reflects Moody's expectation that the
company will actively seek to refinance its revolver well ahead of
its expiration in 2022.

Moody's took the following rating actions:

Ratings Affirmed:

Issuer: Bright Horizons Family Solutions LLC

Corporate Family Rating, affirmed B1

Probability of Default Rating, affirmed B1-PD

Senior Secured First Lien Bank Credit Facility (Revolver and Term
Loan), affirmed B1 (LGD3)

Ratings Upgraded:

Issuer: Bright Horizons Family Solutions LLC

Speculative Grade Liquidity Rating, upgraded to SGL-1 from SGL-2

Outlook Actions:

Issuer: Bright Horizons Family Solutions LLC

Outlook, revised to Stable from Negative

RATINGS RATIONALE

Bright Horizons' B1 CFR reflects its moderately high leverage with
Moody's lease adjusted debt-to-EBITDA of about 5.7x for the LTM
period ended December 31, 2020. Moody's expects leverage will
decline to below 4.5x over the next 12 to 18 months due to an
earnings recovery driven by a recovery in employment that will
increase the demand for childcare services. The rating is also
constrained by business risks including exposure to general
economic conditions and cyclical employment. The rating also
incorporates Bright Horizon's relatively high level of capital
expenditures as well as the company's history of share repurchase
activities. However, the rating is supported by the company's
market-leading position in the employer-sponsored child-care space,
good diversification by customer and industry verticals, and
relatively long-term contracts. The rating also reflects Bright
Horizon's track record of solid free cash flow generation and its
very good liquidity. Furthermore, the rating incorporates the
favorable long term demographic social factor related to increasing
percentage of dual income families as well as increased focus on
early childhood education.

The coronavirus outbreak, the government measures put in place to
contain it, and the weak global economic outlook continue to
disrupt economies and credit markets across sectors and regions.
Moody's analysis has considered the effect on the performance of
Bright Horizons from the current weak US economic activity and a
gradual recovery for the coming months. Although an economic
recovery is underway, it is tenuous and its continuation will be
closely tied to containment of the virus. As a result, the degree
of uncertainty around Moody's forecasts is unusually high. Moody's
regards the coronavirus outbreak as a social risk under its ESG
framework, given the substantial implications for public health and
safety. Specifically, the weaknesses in Bright Horizon's credit
profile, including its exposure to discretionary employment level
and consumer spending have left it vulnerable to shifts in market
sentiment in these unprecedented operating conditions and the
company remains vulnerable to the ongoing coronavirus pandemic and
social distancing measures. Moody's expects the coronavirus concern
for the childcare industry will start to subside in the second half
of 2021 once a growing share of the public has been vaccinated.

Moody's views Bright Horizons' governance risk as low. Moody's
expects the company will continue to maintain a moderately
conservative financial policy. Bright Horizon does not currently
pay regular dividends and typically utilizes free cash flow for
acquisitions and share repurchases. The company favorably issued
$250 million of equity in April 2020 to bolster the cash position,
which demonstrates credit support and bolstered liquidity.

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

The stable outlook reflects Moody's view that Bright Horizon's
Moody's lease adjusted debt-to-EBITDA leverage will decline to
below 4.5x over the next 12 to 18 months as a result of an earnings
recovery. The stable outlook also reflects Moody's expectation for
very good liquidity over the next year and that the company will
re-finance its revolver well ahead of the July 2022 expiration
date.

The ratings could be upgraded if operating performance continues to
improve such that the company resumes revenue and earnings growth
with Moody's adjusted debt-to-EBITDA leverage maintained below 4.0x
and free cash flow to debt maintained in the low teens percentage.
Additionally, the company would need to demonstrate a conservative
approach with respect to acquisitions and shareholder-friendly
activities.

The ratings could be downgraded if operating performance fails to
improve as expected with Moody's adjusted debt-to-EBITDA leverage
sustained above 5.0x. A material debt-financed acquisition,
aggressive share repurchase activity, or liquidity deterioration
could also pressure the ratings.

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

Bright Horizons Family Solutions LLC ("Bright Horizons" - an
indirect wholly owned subsidiary of Bright Horizons Family
Solutions Inc.") based in Newton, Massachusetts, is a provider of
employer-based childcare services, back-up dependent care, and
other educational advisory services. As of December 31, 2020, the
company operated 1,014 childcare and early education centers (651
in North America, 363 in Europe) with the capacity to serve over
114,000 children in the United States, the United Kingdom, the
Netherlands, and India. In 2020, the publicly traded company
generated approximately $1.5 billion in revenues.


BRINK'S COMPANY: Egan-Jones Keeps B+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Brink's Company.

Headquartered in Richmond, Virginia, The Brink's Company provides
security services globally.



BURFORD CAPITAL: Moody's Upgrades CFR to Ba2 on Strong Liquidity
----------------------------------------------------------------
Moody's Investors Service has upgraded to Ba2 from Ba3 the
corporate family rating of Burford Capital Limited, a New York
based litigation finance company, and the backed long-term senior
unsecured ratings of subsidiaries Burford Capital Finance LLC and
Burford Capital PLC. The outlook for the issuers was revised to
stable from positive. Moody's has also assigned a backed Ba2 rating
to the senior unsecured notes to be issued by new subsidiary
Burford Capital Global Finance LLC and assigned a stable outlook.

Upgrades:

Issuer: Burford Capital Limited

LT Corporate Family Rating, Upgraded to Ba2 from Ba3

Issuer: Burford Capital Finance LLC

Backed Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2
from Ba3

Issuer: Burford Capital PLC

Backed Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2
from Ba3

Assignments:

Issuer: Burford Capital Global Finance LLC

Backed Senior Unsecured Regular Bond/Debenture, Assigned Ba2

Outlook Actions:

Issuer: Burford Capital Limited

Outlook, Changed To Stable From Positive

Issuer: Burford Capital Finance LLC

Outlook, Changed To Stable From Positive

Issuer: Burford Capital PLC

Outlook, Changed To Stable From Positive

Issuer: Burford Capital Global Finance LLC

Outlook, Assigned Stable

RATINGS RATIONALE

Moody's has upgraded Burford's ratings to reflect the company's
success in improving its governance, partly in connection with it
listing on the New York Stock Exchange in October 2020, as well as
the company's strong operating performance during the economic
downturn, continued strong liquidity and low leverage. The outlook
was revised to stable from positive based on Moody's expectation
that Burford will continue to maintain its overall strong, though
potentially volatile earnings strength, and effectively manage
liquidity and capital positions over the next 12 -- 18 months.

The backed Ba2 rating assigned to the new senior unsecured notes of
Burford Capital Global Finance reflect their senior priority in
Burford's overall capital structure, including the unconditional
guarantees of ultimate parent Burford and affiliates Burford
Capital Finance LLC and Burford Capital PLC on a senior unsecured
basis.

During the third quarter of 2020, Burford completed a series of
steps that in Moody's view strengthened its governance
arrangements, including changes in board composition that increased
the number of independent directors, made to respond to listing
rules and shareholder demands. This was in part connected to
Burford's listing on the NYSE in October 2020, which subjects the
company to the compliance requirements of the Securities and
Exchange Commission (SEC). Moody's believes that the improvements
provide more transparent and independent oversight of the company's
operations and finances. The action reflects the governance
improvements achieved by Burford. Governance remains a key rating
consideration, given the company's specialized operating model and
investments, under Moody's environmental, social and governance
(ESG) framework.

Budfords profitability, measured as net income to average managed
assets, declined to 7.2% in 2020 from a historical range of 11% to
20% from 2016 through 2019, but profitability remains much higher
than most rated specialty finance companies. The company's 2020
performance was affected by a slowdown in new case investments due
to the coronavirus pandemic, particularly during the first half of
the year, but new investments increased in the second half of the
year, and realizations were strong in the first half, generating
significant cash flow. A significant portion of Burford's total
income is unrealized gains (38% of consolidated total income in
2020), which are a lower quality source of income that results from
Burford's accounting requirement to revise the fair value of
investments when objective events make outcomes more predictable.
But the company's record for realizing the increased value of
investments has historically been strong. Additionally, adjusting
for unrealized gains, Burford's profitability still compares very
well with other rated specialty finance companies. Moody's expects
that Burford's established competitive positioning in the
litigation finance sector supports strong prospects for future
profitability.

Burford maintains a strong capital position to buffer asset and
earnings volatility that stems from its litigation investments. The
company's ratio of tangible common equity to tangible managed
assets was 60% at December 31, 2020, well above the average for
other specialty finance subsectors. However, the requirement that
the company adjusts the carrying value of its assets to estimated
fair values increases the volatility of the company's capital
position.

By maintaining high cash balances, employing low leverage and
effectively laddering debt maturities, Burford has effectively
managed its liquidity risks. Burford's refinancing risk is low due
to low leverage, though there is uncertainty regarding the timing
of cash flows from the company's investments. The absence of
committed revolving borrowing capacity is a credit negative for
liquidity strength. Through its fund management strategies, Burford
has expanded its access to capital to take advantage of scale
opportunities while also diversifying its income sources and
moderating earnings volatility.

Burford's credit challenges include the esoteric and illiquid
nature of the company's litigation investments, which have
indeterminate realization in terms of both timing and amount,
contributing to high expected asset and earnings volatility. Income
typically includes material unrealized gains, which also
contributes to volatility and weakens earnings quality. Burford's
potential for rapid growth adds to operational complexity and
execution risk. While Burford's investment yields are strong on
average over time, the range of possible outcomes, including total
loss, and reliance on estimates of litigation outcomes, albeit
rendered by highly experienced attorneys, warrants that the company
operate with strong capital and liquidity positions.

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

Moody's could upgrade Burford's ratings if the company: 1)
demonstrates strong management of inherently volatile investment
income, including by maintaining a diverse investment portfolio and
low investment concentrations; 2) diversifies funding while
maintaining low leverage and strong liquidity; and 3) increases
alternate liquidity in the form of committed revolving credit
capacity.

Moody's could downgrade Burford's ratings if the company: 1)
increases expected earnings, cash flow and asset volatility by
increasing investment concentrations or through more aggressive
investment selection; 2) materially weakens liquidity, including by
reducing cash balances; 3) materially increases leverage, narrowing
the cushion versus the company's leverage covenant.

The principal methodology used in these ratings was Finance
Companies Methodology published in November 2019.


C & F STURM: Firebrand Buying Las Vegas Properties for $900K
------------------------------------------------------------
C & F Sturm, LLC, asks the U.S. Bankruptcy Court for the Central
District of California to authorize the sale of the commercial real
properties located at 511 and 515 S. Las Vegas Boulevard, in Las
Vegas, Nevada, to Firebrand Cohen LLC for $900,000, consisting of
$180,000 in cash and $710,000 to be paid within one year, or
alternatively to a higher bidder, free and clear of liens and other
interests.

A hearing on the Motion is set for April 13, 2021, at 10:00 a.m.
Objections, if any, must be filed within 14 days of the date of
Notice service.

For 12 years, unsecured creditor Palco Promotions, Inc. has had the
opportunity to hire a real estate broker and sell the Subject
Property, it failed to do so.  The Debtor has attempted to sell the
property at the price that Palco wants it sold at for 12 years.  
However, the market has spoken.  The price that Palco wants is not
the true value of the Property.  

The Property is vacant and is a tear down with mold other issues.
In addition, the Debtor has had negative cash flow, a non-income
generating piece of real estate and has an alignment of interests
with creditors to maximize the return from a sale of the Subject
Property other than Palco.  

The Debtor would prefer to sell the Subject Property at a higher
price, however, it can no longer incur expenses waiting for that
imaginary buyer, that has not existed for 14 years.  Value
maximization is a valid purpose of a liquidating 11 evidencing a
case filed in good faith and which will yield a greater payout than
a Chapter 7 or a dismissal.

In addition, upon listing the referenced property during this last
listing process, the Debtors' broker began a marketing campaign
beginning with the design of a marketing flyer.  After over a year
and half of marketing the Property, the Debtor received several
offers.  The only offer that has been received now is $900,000 for
terms, according to the terms and conditions set forth in the
purchase contract dated March 19, 2021.  The Debtor accepted the
highest bid which was an all-cash offer, "as is, where is"
condition, and a quick close conditional upon Court approval.

The Debtor asks to sell the Property free and clear of all liens
and other interests, including but not limited to the liens as well
as all claims against the Property other than the judgment lien set
forth.  Further, it asks to sell the Property "as is" without any
warranties or representations and without the Debtor or her
Bankruptcy Estate paying for any repairs or remediation of the
Property.  

The sale will be subject to overbids in $10,000 increments and
provided that potential overbidders execute the proposed overbid
procedures incorporated by the Notice.

From the proceeds, the Debtor proposes to pay all costs of sale
including but not limited to brokers' commissions, all undisputed
claims secured by the Property, out of escrow; and including all
reasonable and customary escrow fees, transfer taxes or fees,
recording fees, title insurance premiums, closing costs, and other
costs of sale to be paid by the Debtor under the Agreement which
are necessary and proper to conclude the sale of the Property.

The Debtor, using its business judgment, believes that it is in the
best interest of all parties to sell the Property.  The sale will
net proceeds in approximately $696,755.34 and will allow the Debtor
to pay its undisputed creditors and will allow the stopping of
incurring of additional debt which it cannot pay.

A copy of the Contract is available at https://tinyurl.com/ssf7z3dw
from PacerMonitor.com free of charge.

                    About C & F Sturm

C & F Sturm LLC classifies its business as single asset real
estate
(as defined in 11 U.S.C. Single 101(51B)). It is the 100 percent
owner of property lots 511 and 515 in Las Vegas Blvd., Las Vegas,
with an appraised value of $1.5 million.

C & F Sturm sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 19-21593) on Oct. 1, 2019.  At the
time of the filing, the Debtor disclosed $1,500,500 in assets and
$126,488 in liabilities.  The case is assigned to Judge Ernest M.
Robles.  The Debtor is represented by Stella A. Havkin, Esq., at
Havkin & Shrago Attorneys at Law.



CALIFORNIA-NEVADA METHODIST: Gets Interim OK to Hire Claims Agent
-----------------------------------------------------------------
California-Nevada Methodist Homes received interim approval from
the U.S. Bankruptcy Court for the Northern District of California
to employ Stretto as claims and noticing agent.

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

Prior to the petition date, the Debtor provided Stretto an advance
in the amount of $50,000.

Stretto will bill the Debtor no less frequently than monthly.  The
Debtor agreed to pay out-of-pocket expenses incurred by the firm.

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

The firm can be reached at:

     Sheryl Betance
     Stretto
     410 Exchange Suite 100
     Irvine, CA 92602
     Tel: (800) 634-7734 / 714.716.1872
     Email: sheryl.betance@stretto.com

              About California-Nevada Methodist Homes

California-Nevada Methodist Homes -- http://www.cnmh.org/-- is a
California non-profit public benefit corporation that operates
nursing homes and long-term care facilities.  It presently operates
two continuing care retirement communities, one known as Lake Park,
in Oakland Calif., and the other, known as Forest Hill, in Pacific
Grove, Calif.

On March 16, 2021, California-Nevada Methodist Homes filed a
Chapter 11 petition (Bankr. N.D. Calif. Case No. 21-40363).  The
Debtor estimated assets of $10 million to $50 million and
liabilities of $50 million to $100 million.

The Hon. Charles Novack is the case judge.

Hanson Bridgett LLP, led by Neal L. Wolf, Esq., and Silverman
Consulting are the Debtor's legal counsel and financial advisor,
respectively.  Stretto LLC is the claims agent.


CALIFORNIA-NEVADA: Seeks to Hire Silverman Consulting, Appoint CRO
------------------------------------------------------------------
California-Nevada Methodist Homes seeks approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Silverman Consulting and appoint Steven Nerger, a partner at the
firm, as its chief restructuring officer.

The firm's services include:

     a. initiating the steps necessary to proceed towards a
restructuring of the Debtor's liabilities;

     b. managing the Debtor's banking relationship to ensure
continuity of operations;

     c. developing and implementing cash management strategies,
tactics and processes, and working with the Debtor's financial,
procurement;

     d. identifying and implementing both short-term and long-term
liquidity-generating initiatives as appropriate;

     e. communicating and negotiating with outside constituents,
including senior lenders and key suppliers;

     f. addressing financing and administrative issues that may
arise during the Debtor's Chapter 11 case;

     g. assisting with post-petition reporting requirements,
including the filing of monthly operating reports and quarterly
U.S. trustee reports;

     h. providing support for and manage any future litigation that
may involve the Debtor;

     i. serving as the Debtor's representative in meetings and
discussions with committees, the U.S. trustee and other interested
parties, to the extent necessary;

     j. assisting and directing the Debtor's legal counsel, to the
extent necessary;

     k. assisting in and directing the development of any plan of
reorganization of the Debtor;

     l. directing the process of selling the Debtor if instructed
by the Debtor's board of directors; and

     m. taking such other actions as the Debtor requests that fall
within the expertise of Mr. Nerger and his firm.

The firm will charge $200 to $650 per hour for its services.  Mr.
Nerger's hourly rate is $400.

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

The firm can be reached through:

     Steven A. Nerger
     Silverman Consulting
     5750 Old Orchard Road, Suite 520
     Skokie, IL 60077
     Tel:  847-470-0200
     Fax:  847-470-0211

              About California-Nevada Methodist Homes

California-Nevada Methodist Homes -- http://www.cnmh.org/-- is a
California non-profit public benefit corporation that operates
nursing homes and long-term care facilities.  It presently operates
two continuing care retirement communities, one known as Lake Park,
in Oakland Calif., and the other, known as Forest Hill, in Pacific
Grove, Calif.

On March 16, 2021, California-Nevada Methodist Homes filed a
Chapter 11 petition (Bankr. N.D. Calif. Case No. 21-40363).  The
Debtor estimated assets of $10 million to $50 million and
liabilities of $50 million to $100 million.

The Hon. Charles Novack is the case judge.

Hanson Bridgett LLP, led by Neal L. Wolf, Esq., and Silverman
Consulting are the Debtor's legal counsel and financial advisor,
respectively.  Stretto LLC is the claims agent.


CANCER GENETICS: Shareholders OK's StemoniX Merger Proposals
------------------------------------------------------------
Cancer Genetics, Inc. announced the results of its March 24, 2021
shareholder meeting to approve the upcoming merger with StemoniX,
Inc.

At a special meeting of stockholders, CGI's stockholders, upon the
unanimous recommendation of the board of directors of CGI: (a)
voted in favor of the issuance of shares of Common Stock, warrants
and options pursuant to the Agreement and Plan of Merger and
Reorganization, dated as of Aug. 21, 2020, as amended, with
StemoniX; (b) voted in favor of the amendment to the certificate of
incorporation of CGI effecting a reverse stock split of the issued
and authorized shares of Common Stock, at a ratio in the range from
1-for-2 to 1-for-10, with such specific ratio to be determined by
the CGI board; (c) voted to approve the Cancer Genetics, Inc. 2021
Equity Incentive Plan and to authorize for issuance 4,500,000
shares of Common Stock thereunder; and (d) voted to approve on an
advisory basis, the compensation that may be paid or become payable
to CGI's named executive officers in connection with the merger.

Chief Executive Officer of Cancer Genetics, Jay Roberts, stated,
"The Cancer Genetics team is thankful for the participation and
support of our shareholders for voting in favor of the merger with
StemoniX.  In addition, we are thankful to our management teams and
board members from both Cancer Genetics and StemoniX for their
effort in bringing the merger to this point.  We are proud to be
combining forces and we are prepared to execute on our business
plan."

                       About Cancer Genetics

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

Cancer Genetics reported a net loss of $6.71 million for the year
ended Dec. 31, 2019, compared to a net loss of $20.37 million for
the year ended Dec. 31, 2018. As of Sept. 30, 2020, the Company had
$9.69 million in total assets, $4.88 million in total liabilities,
and $4.80 million in total stockholders' equity.

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


CARROLS RESTAURANT: Moody's Alters Outlook on B3 CFR to Stable
--------------------------------------------------------------
Moody's Investors Service affirmed Carrols Restaurant Group, Inc.'s
B3 corporate family rating, B3-PD probability of default rating B3
senior secured bank facility ratings. In addition, Carrol's
Speculative Grade Liquidity rating was raised to SGL-2 from SGL-3
and the outlook was changed to stable from negative.

"The affirmation and change in outlook to stable from negative
reflects the steady improvement in Carrols' operating performance
that has resulted in earnings and cash flow growth despite
continued government restrictions imposed as a result of the
pandemic." stated Bill Fahy, Moody's Senior Credit Officer. Given
the improved performance Carrols' debt to EBITDA declined from
about 7.8 times at year-end 2019 to around 6.6 times for the LTM
period January 3, 2021. "The ratings and outlook also anticipate
that operating performance will continue to improve with leverage
falling below 6.5 times in 2021 due in part to same store sales
lapping historic lows and consumers increasing their spend on
food-away from home as government restrictions begin to lessen."
Fahy added.

Affirmations:

Issuer: Carrols Restaurant Group, Inc.

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

Senior Secured Bank Credit Facility, Affirmed B3 (LGD3)

Upgrades:

Issuer: Carrols Restaurant Group, Inc.

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

Outlook Actions:

Issuer: Carrols Restaurant Group, Inc.

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

Carrols' B3 CFR benefits from its material scale, geographic
diversification across 23 states, well balanced day-part offerings
and steady same store sales performance. Carrols also benefits from
its position as the largest franchisee within the Burger King
system in the US (14% of units) and a 15% equity ownership by
Restaurant Brands International, Inc.'s ("RBI"), owner of 1011778
B.C. Unltd Liability Co.(dba Burger King; Ba3 negative). Carrols is
constrained by the need to digest acquisitions and ramp-up new
builds that have been added to the system at a rapid pace over the
past few years, the competitive and promotional operating
environment, and wage and cost inflation.

Carrols benefits from its significant ownership and board
representation by RBI who has been supportive of a benign financial
policy. Carrols' financial policy is benign evidenced by a no
dividend policy and immaterial returns to shareholders. Restaurants
by their nature and relationship with regards to sourcing food and
packaging, as well as having an extensive labor force and constant
consumer interaction are deeply entwined with sustainability,
social and environmental concerns. While these factors may not
directly impact the credit, over time these factors could impact
their brand image.

The stable outlook reflects our view that same store sales will
continue to improve and help drive higher earnings resulting in
lower leverage. The stable outlook also reflects that Carrols will
maintain adequate interest coverage and good liquidity despite
ongoing government restrictions imposed as a result of the
pandemic. The stable outlook also anticipates that the company
follows a prudent financial policy towards dividends and share
repurchases.

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

Factors that could result in an upgrade include debt/EBITDA
dropping to 5.75x, EBIT/Interest rising to 1.5x, and generating
positive free cash flow on a consistent basis.

Factors that could result in a downgrade include a sustained
deterioration in traffic, EBIT/interest sustained below 1.0x,
debt/EBITDA remaining above 6.5x or if liquidity weakens.

Carrols Restaurant Group, Inc. owns and operates approximately
1,009 Burger King and 65 Popeyes restaurants across 23 states in
the Northeast, Midwest, South and Southeast. Revenue for the
year-end December 29, 2020 was $1.55 billion.

The principal methodology used in these ratings was Restaurant
Industry published in January 2018.


CASINO REINVESTMENT: S&P Lowers 2004 Revenue Bonds Rating to 'BB+'
------------------------------------------------------------------
S&P Global Ratings lowered its rating on the Casino Reinvestment
Development Authority (CRDA), N.J.'s series 2004 hotel room fee
revenue bonds to 'BB+' from 'BBB-'. The outlook is stable.

S&P said, "The rating action on the hotel room bonds reflects
reduced debt service coverage to what we view as weak-to-very weak
for the CRDA's fiscal year ended Dec. 31, 2020. Fiscal 2020 pledged
hotel room fee revenue of $7.1 million, a reduction from $12.7
million the year before, covered annual debt service of $8.06
million 0.88x. The most recent principal and interest payment was
on Jan. 1, 2021, and the CRDA reports that there was no draw on the
debt service reserve at that time, while the debt service reserve,
consisting of an unrated surety agreement from AMBAC Assurance Co.,
remains untouched. Under the flow of funds, the debt service fund
continues to hold all pledged revenue collected during the year
until after the Jan. 1, yearly principal and interest payment date.
The stable outlook reflects our belief that debt service coverage
may improve to over or near 1x once pandemic restrictions on casino
activity are fully lifted, and that in the fall, revenue might
resume at levels that may cover, or come close to covering, the
next principal payment due on Jan. 1, 2022, within the
speculative-grade level of uncertainty. The bonds have a short
five-year remaining final maturity, and in our view could remain
current on debt service with small draws on the debt service
reserve surety during the remaining life of the bonds."

In addition, S&P Global Ratings lowered its rating to 'BBB-' from
'BBB+' rating on the CRDA's series 2014 luxury tax revenue bonds.
The outlook is stable.

The rating action on the luxury tax bonds reflects reduced coverage
of debt service by pledged revenue due to pandemic-related
restrictions on casino activity. Pledged revenue for the fiscal
year ended Dec. 31, 2020 of $18.3 million, down from $40.9 million
in 2019, covered maximum annual debt service (MADS) by what we view
as a weak-to-adequate 1.16x. Although S&P expects that pledged
revenue could rise when pandemic restrictions are lifted, it
believes that casino and hotel activity is likely to operate at
reduced levels for an extended period.

S&P said, "The downgrades directly incorporate our view regarding
the social health and safety risks posed by the COVID-19 pandemic,
which has led to restrictions on Atlantic City gaming activity and
significantly reduced pledged revenue. We view CRDA's environmental
risks also to be elevated to due coastal exposure to hurricanes. We
view governance risks as in line with those of other hotel
tax-secured and luxury tax bonds."

OUTLOOK FOR THE HOTEL BONDS

Should debt service coverage decline further, with poor prospects
for recovery in revenue, perhaps because of new or extended
pandemic restrictions on casino activity, S&P could revise the
outlook to negative or lower the rating on the hotel bonds.

Should pledged revenue rise, so as to cover MADS, S&P could raise
its rating.

OUTLOOK FOR THE LUXURY TAX BONDS

While revenue at the current level of economic activity appears
sufficient to pay ongoing debt service when due, significant
uncertainty remains as to the course of tourism and gaming in
Atlantic City until gaming-related pandemic restrictions on
economic activity are fully lifted. Should debt service coverage
decline below 1x, we could revise our outlook to negative. Should
debt service coverage decline further, or reserves be significantly
reduced, possibly as a result of continued pandemic restrictions or
a surge in the severity of the pandemic, S&P could lower its
rating.

Should revenue recover quickly to a materially higher debt service
coverage level, S&P could raise its rating. This might occur if
pandemic restrictions on casino and hotel activity were fully
lifted in the near term, although S&P believes that casino activity
may remain at reduced levels for an extended period.



CENTURY ALUMINUM: Unit Gets OK for Mt. Holly Power Contract
-----------------------------------------------------------
Century Aluminum of South Carolina, a wholly-owned subsidiary of
Century Aluminum Company, has finalized, and received all necessary
approvals for, its new, three-year power contract with the South
Carolina Public Service Authority (also known as Santee Cooper) for
the Mt. Holly aluminum smelter.  The contract will begin on April
1, 2021 and run through December 2023.  

As announced in December 2020, the contract provides a minimum
290MW of electric power, allowing the smelter to increase its
production by 50 percent (resulting in total production of 75
percent of Mt. Holly's full capacity once the restart project is
completed).  Restart work at the Mt. Holly smelter is already
underway and is on schedule to be completed in the fourth quarter
of 2021 in line with the Company's previously issued comments.

As a result of this contract, CASC has rescinded its outstanding
WARN notice for all employees.

Michael Bless, Century's president and chief executive officer,
said, "We are thrilled to have reached final agreement on this new
contract which, most importantly, allows us to immediately lift the
WARN notice at Mt. Holly.  This milestone is welcome news for all
of us, especially our Mt. Holly employees, their families and the
surrounding community.  I want to personally thank our employees
and their families for their patience, fortitude and focus during
these challenging times, while we worked to get this new contract
in place.  Simply put, the plant could not have survived without
their hard work and perseverance.  We have already begun the
investment and onsite work necessary to expand our operations,
including rebuilding cells and hiring new employees to add to the
Mt. Holly team.  We all look forward to that day in the near future
when additional metal will be rolling out of the newly restarted
potline."

Jesse Gary, Century's executive vice president and chief operating
officer, stated, "We would also like to thank our colleagues at
Santee Cooper for their commitment to finalizing our agreement.  We
look forward to building on the momentum and teamwork we've
established, turning our attention now to creating a pathway to
allow us to return the plant to full production.  We would also
like to recognize state leadership, especially Governor McMaster,
Commerce Secretary Hitt and the legislative members of the Santee
Cooper Oversight Committee, without whose dedication and support we
could not have reached this important milestone."

Updated 2021 Outlook

Based on the strength of the current market environment, Century is
able to provide an update on prospective financial results for
2021.

The Company is able to confirm its commentary regarding the first
quarter provided during the call with investors on Feb. 18, 2021.
The Company continues to anticipate that the LME, regional
premiums, alumina and power prices will, in aggregate, have a
negative impact on adjusted EBITDA of approximately $5 to $10
million as compared to the Q4 result, primarily as a result of the
extreme power price spike in February 2021.

Given that a substantial portion of the Company's revenue is
already priced (due to the normal lag in contract pricing), Century
is also able to provide considerations regarding prospective Q2
financial performance.  Assuming today's LME, regional premium and
alumina prices persist for the remainder of the Q2 pricing period,
the Company expects these items taken together would result in a
net increase in adjusted EBITDA of approximately $45 million versus
Q1. Based upon current forward price indications, the Company
expects the Company's Q2 power cost would decrease by approximately
$25 million versus the Q1 level.  Taken together, the Company
expects these revenue and cost items would result in an increase in
Q2 adjusted EBITDA of approximately $70 million versus Q1.

As the Company also discussed on its call in February, Hawesville
experienced several equipment issues in late December that impacted
the plant's production level.  The smelter is now stable, and the
process of returning to its planned operating level of 80% of
capacity will begin in a matter of weeks.  The Company expects the
various major maintenance and other projects will result in
approximately $10 to $12 million of one-time additional operating
costs during the last three quarters of 2021; over half of this
amount will be spent during the second quarter (which will
negatively impact the expected increase in Q2 adjusted EBITDA
referenced above), with declining amounts in each of the third and
fourth quarters.  In addition, given management's objective to
return Hawesville to our planned operating level of 80% of capacity
in a deliberate and conservative manner, Hawesville's shipments for
the last three quarters of the year in total are anticipated to be
20 to 25 thousand metric tons lower than previously forecast; over
half this deficiency is expected to be experienced in the second
quarter (which will also negatively impact the expected increase in
Q2 adjusted EBITDA referenced above), with declining amounts
expected in each of the third and fourth quarters. All other volume
and cost estimates remain consistent with the information provided
during the Company's call with investors on Feb. 18, 2021.

                   About Century Aluminum Company

Century Aluminum Company -- http://www.centuryaluminum.com-- is a
global producer of primary aluminum and operates aluminum reduction
facilities, or "smelters," in the United States and Iceland.

Century Aluminum reported a net loss of $123.3 million for the year
ended Dec. 31, 2020, compared to a net loss of $80.8 million for
the year ended Dec. 31, 2019. As of Dec. 31, 2020, the Company had
$1.39 billion in total assets, $240.3 million in total current
liabilities, $613.2 million in total noncurrent liabilities, and
$546.1 million in total shareholders' equity.

                             *    *    *

As reported by the TCR on April 17, 2020, Moody's Investors Service
downgraded the Corporate Family Rating of Century Aluminum Company
to Caa1 from B3.  "The ratings downgrade reflects Moody's
expectations of further deterioration in Century's credit profile
due to the impact of the coronavirus outbreak on the global
aluminum demand, prices and regional premiums, which have declined
materially since the beginning of 2020," said Botir Sharipov, vice
president and lead analyst for Century Aluminum.


CIMAREX ENERGY: Egan-Jones Keeps BB- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on March 16, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Cimarex Energy Company.

Headquartered in Denver, Colorado, Cimarex Energy Company is an
American company engaged in hydrocarbon exploration, particularly
shale oil and gas drilling.




CITYCENTER HOLDINGS: Moody's Affirms B2 CFR, Outlook Negative
-------------------------------------------------------------
Moody's Investors Service affirmed CityCenter Holdings, LLC's B2
Corporate Family Rating and B2-PD Probability of Default Rating, as
well as the company's B2 rated senior secured revolver and term
loan B. The company's Speculative Grade Liquidity rating was
downgraded to SGL-3 from SGL-2. The outlook remains negative.

Moody's affirmed the B2 CFR because CityCenter has adequate
liquidity to manage through temporary operating weakness related to
the coronavirus. Moody's expects visitation and earnings to improve
over the next year, and that debt-to-EBITDA leverage will decline
to below 6.0x in 2022.

Moody's downgraded the speculative-grade liquidity rating to SGL-3
from SGL-2 because of reduced earnings and free cash flow and the
company's revolving credit facility that matures in April 2022. As
of the year ended December 31, 2020, CityCenter had cash of $97
million and an undrawn $125 million revolving credit facility.
Moody's estimates the company will maintain sufficient internal
cash sources after maintenance capital expenditures to meet
required annual term loan amortization and interest requirements
over the next twelve months as the business continues to recover.
However, the loss of a revolver would reduce the company's
financial flexibility to manage in a downturn. Eliminating or
reducing the company's distributions ($101 million in 2020) to
joint venture partners would reduce cash needs and Moody's does not
anticipate a dividend payment in 2021. The company's revolving
credit facility matures in April 2022 and term loan is due in
2024.

Downgrades:

Issuer: CityCenter Holdings, LLC

Speculative Grade Liquidity Rating, Downgraded to SGL-3 from
SGL-2

Affirmations:

Issuer: CityCenter Holdings, LLC

Probability of Default Rating, Affirmed B2-PD

Corporate Family Rating, Affirmed B2

Senior Secured Bank Credit Facility, Affirmed B2 (LGD4)

Outlook Actions:

Issuer: CityCenter Holdings, LLC

Outlook, Remains Negative

RATINGS RATIONALE

CityCenter's B2 CFR reflects the meaningful earnings decline from
efforts to contain the coronavirus and the slow recovery as the
properties have reopened. The rating also reflects geographic and
property concentration risk as all the company's revenue and
earnings are derived from one resort complex located on the Las
Vegas Strip. CityCenter remains exposed to reduced visitor volumes,
convention attendance and low occupancy levels. Supporting the
credit profile is CityCenter's lower leverage and higher interest
coverage relative to comparably rated industry peers as of year-end
2019 and operating cash flow that normally exceeds its capital
spending, mandatory debt amortization and dividend needs.
CityCenter's EBITDA remained meaningfully below pre-pandemic levels
once properties reopened in July but this was sufficient to
meaningfully reduce the cash burn. Moody's projects that EBITDA in
2021 will remain roughly 50-55% below 2019 levels because
convention business and travel to Las Vegas will only recover
slowly. The earnings should be sufficient to restore positive free
cash flow, but the uncertain economic environment and willingness
of individuals and companies to travel creates wide potential
variation around operating results. Moody's expects that excess
cash will be distributed to shareholders from time to time during
normal economic conditions, and that the company currently has
adequate liquidity.

The coronavirus outbreak, the government measures put in place to
contain it, and the weak global economic outlook continue to
disrupt economies and credit markets across sectors and regions.
Moody's analysis has considered the effect on the performance of
CityCenter from the current weak US economic activity and a gradual
recovery for the coming year. Although an economic recovery is
underway, it is tenuous, and its continuation will be closely tied
to containment of the virus. As a result, the degree of uncertainty
around Moody's forecasts is unusually high. Moody's regards the
coronavirus outbreak as a social risk under its ESG framework,
given the substantial implications for public health and safety.
The gaming sector has been one of the sectors most significantly
affected by the shock given its sensitivity to consumer demand and
sentiment. More specifically, the weaknesses in CityCenter's credit
profile, including its exposure to travel disruptions and
discretionary consumer spending have left it vulnerable to shifts
in market sentiment in these unprecedented operating conditions and
CityCenter remains vulnerable to the outbreak continuing to
spread.

CityCenter is exposed to corporate governance risk due to its joint
venture ownership and aggressive financial policy that leads to
high leverage and distributions to shareholders, which are at times
debt financed. However, Moody's expects the company will preserve
liquidity including foregoing dividends to provide flexibility to
operate until the currently weak Las Vegas gaming and convention
market has recovered more fully from the pandemic.

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

The negative outlook considers that CityCenter remains vulnerable
to travel disruptions and unfavorable sudden shifts in
discretionary consumer spending and the uncertainty regarding the
pace of recovery of the Las Vegas Strip and the pace at which
consumer spending at the company's properties will recover. These
factors could prolong the time period until CityCenter's earnings
recover and sustain elevated leverage.

Ratings could be downgraded if liquidity deteriorates or if Moody's
anticipates CityCenter's earnings decline is more prolonged because
of actions to contain the spread of the virus or reductions in
discretionary consumer spending. If debt-to-EBITDA leverage is
sustained over 6.0x the ratings could be downgraded.

A ratings upgrade is unlikely given the weak operating environment.
However, the ratings could be upgraded if earnings recover such
that positive free cash flow and reinvestment flexibility is
restored and debt-to-EBITDA is sustained below 5.0x.

The principal methodology used in these ratings was Gaming
Methodology published in October 2020.

CityCenter Holdings, LLC (CityCenter) owns a mixed-use development
on the Las Vegas Strip that opened in 2009. CityCenter is comprised
of ARIA Resort & Casino, a 4,004-room casino resort; Vdara Hotel
and Spa, a 1,495-room luxury condominium-hotel; and the Veer Towers
which contain 669 luxury condominium residences. The company sold
the Mandarin Oriental hotel property in August 2018 for $214
million. CityCenter is a 50-50 joint venture between a wholly-owned
subsidiary of MGM Resorts International (Ba3 review for downgrade),
and Infinity World Development Corp (not rated), which is
wholly-owned by Dubai World, a Dubai United Arab Emirates
government decree entity. The company reported annual revenue of
$523 million the 12-month period ended December 31, 2020.


COEUR MINING: Egan-Jones Hikes Senior Unsecured Ratings to B
------------------------------------------------------------
Egan-Jones Ratings Company, on March 16, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Coeur Mining Incorporated to B from CCC+. EJR also upgraded the
rating on commercial paper issued by the Company to B from C.

Headquartered in Chicago, Illinois, Coeur Mining, Inc. explores
for, develops, produces, and sells precious metals in the United
States, Canada, and Mexico.



COLLAB9 LLC: $1.7MM DIP Loan, Cash Collateral OK'd
--------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division, has authorized Collab9, LLC to, among other
things, use cash collateral and obtain post-petition loan on an
interim basis.

The Debtor requires postpetition funding and access to Cash
Collateral in order to, among other things, finance the ordinary
costs of its operations, make payroll, satisfy other working
capital and operational needs, and satisfy the administrative
expenses in the case.

The Debtor is authorized to enter into and deliver the DIP Loan
Agreement with SecureComm, LLC.  The amount provided under the DIP
Loan Agreement is a line of credit in the amount of $1,770,000.
However, the Lender will immediately apply $580,000 of the loan
proceeds as payment of the Debtor's pre-bankruptcy debt owed to the
Lender.  The balance of the loan proceeds, in the amount of
$1,191,000, will be available under the line of credit note for
utilization pursuant to the DIP Loan Agreement and the Order.

The Debtor is authorized to use the Cash Collateral and any
remaining proceeds of the DIP Loan to pay any and all ordinary and
necessary operating and administrative expenses of the Debtor,
solely in accordance with the DIP Loan Documents, the Order, and
the Budget, with the provision: (i) for flexibility in connection
with the Budget such that the Debtor may exceed the disbursements
forecasted in the Budget by up to 20% on a line-by-line basis, and
to exceed aggregate disbursements forecasted in the Budget by a
total of 15%, measured on a cumulative weekly basis; and (ii) that,
to the extent any amount in a disbursement category is unused
during a particular period, such amount be preserved and available
for use in any subsequent period.

The DIP Loan will mature and become payable in full at the earlier
of: (1) the first business day that is 90 days after closing of the
DIP Loan; (2) confirmation of a chapter 11 plan in the Chapter 11
Case; (3) conversion of the Chapter 11 Case to a case under Chapter
7 of the Bankruptcy Code; (4) dismissal of the Chapter 11 Case; (5)
appointment of a chapter 11 trustee in the Chapter 11 Case; or (6)
a sale of all or substantially all of the assets of the Estate.

Effective on Closing of the DIP Loan, as security for the full and
timely payment of the Postpetition Obligations, the DIP Lender is
granted valid, binding, enforceable, unavoidable and fully
perfected security interests, liens and mortgages in and upon all
prepetition and postpetition real and personal, tangible and
intangible property and assets of the Debtor. The Postpetition
Liens will not be released except to the extent that Full Payment
of the Postpetition Obligations has occurred in cash and the DIP
Lender has received a release from the Debtor and its Estate in
form and substance reasonably acceptable.

In addition to the Postpetition Liens, the DIP Lender is granted,
for all Postpetition Obligations, an allowed super-priority
administrative expense claim against the Debtor and its Estate.
Except for the Carve-Out, the Super-Priority Claim will have
priority over all other costs and expenses of administration of any
kind.

The liens and claims granted to the DIP Lender in the Order and/or
any of the DIP Loan Documents will be subject to the Carve-Out
which is payment of the allowed fees, expenses, and claims, but
only to the extent that there are not sufficient, unencumbered
funds in the Estate to pay such amounts and/or from any retainers
held by any of the Debtor's professionals.

The payments to the Debtor's bankruptcy counsel from the proceeds
of the Lender's loan will be limited to $275,000 based upon the
Debtor's intention to seek approval of a sale of substantially all
of its assets by May 31, 2021. However, if proceeds in addition to
those required to pay the DIP Lender in full are realized by the
Debtor and the bankruptcy counsel incurs fees and costs in excess
of $275,000 after the filing of this bankruptcy case, the Debtor's
counsel may seek satisfaction of the balance of its fees and costs
from the additional proceeds; and unpaid fees payable to the United
States Trustee and Clerk of the Bankruptcy Court pursuant to 28
U.S.C. Section 1930.

Subject to the terms and conditions of the Order and the DIP Loan
Documents, the subordination will be applicable to all amounts due
to Debtor's bankruptcy counsel in respect of (i) making weekly
advances of funds to counsel in the amount of $25,000 as provided
in the Budget; and (ii) up to $275,000 after the filing of the
chapter 11 case and up to the date that the sale of the Debtor's
assets is approved by the Court as provided in sections 327, 328,
330 and 331 of the Bankruptcy Code; for payment of compensation and
reimbursement of reasonable expenses of the bankruptcy counsel in
accordance with the Budget.

The Postpetition Liens are valid, perfected, enforceable,
non-avoidable and effective by operation of law as of the Petition
Date without any further notice, act or action of or by any person
or entity, and without the necessity of execution by the Debtor, or
the filing or recordation, of any financing statements or other
documents.

A final hearing on the matter is scheduled for April 20 at 11 a.m.
Objections are due April 6.

A copy of the Court's order and the Debtor's cash flow projections
from March 2021 to June 2021 is available for free at
https://bit.ly/3rCDIVM from PacerMonitor.com.

                        About Collab9, LLC

Collab9, LLC -- https://www.collab9.com/ -- is a cloud
communications platform that caters to the public sector
marketplace with FedRAMP Authorized Unified Communications as a
Service.  The platform integrates voice, video, messaging,
mobility, presence, conferencing, and customer care in one
predictable, user-based subscription model.

Collab9, LLC sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-12222) on March 19,
2021. In the petition signed by Kevin Schatzle, chief executive
officer, the Debtor disclosed up to $10 million in assets and up to
$50 million in liabilities.

Judge Ernest M. Robles oversees the case.

Victor A. Sahn, Esq. at SULMEYERKUPETZ, A PROFESSIONAL CORPORATION
is the Debtor's counsel.



CONSOLIDATED COMMUNICATIONS: Egan-Jones Keeps B- Sr. Unsec. Ratings
-------------------------------------------------------------------
Egan-Jones Ratings Company, on March 18, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Consolidated Communications Holdings Incorporated.
EJR also maintained its 'B' rating on commercial paper issued by
the Company.

Headquartered in Mattoon, Illinois, Consolidated Communications
Holdings, Inc. offers telecommunications services.



COOPER TIRE: Moody's Confirms Ba3 CFR on Goodyear Acquisition
-------------------------------------------------------------
Moody's Investors Service confirmed the Ba3 corporate family rating
and the Ba3-PD Probability of Default rating of Cooper Tire &
Rubber Company and left the B1 senior unsecured notes under review
for downgrade. The SGL-2 Speculative Grade Liquidity rating is
unchanged.

Cooper Tire is expected to be acquired by The Goodyear Tire &
Rubber Company, with a closing targeted for the second half of
2021. Upon closing the majority of Cooper Tire's debt will be
repaid except for Cooper Tire's senior unsecured notes –

Moody's expects to withdraw all ratings on the debt that is repaid.
The senior unsecured notes are expected to remain part of the
consolidated debt within the Goodyear group. Depending on whether
Goodyear fully assumes the Cooper Tire debt and the type of support
provided, the Cooper Tire debt could rank pari passu with the
Goodyear senior unsecured unguaranteed notes which could imply a
two-notch downgrade from the existing B1 rating of the Cooper Tire
senior unsecured notes.

RATINGS RATIONALE

Cooper Tire's ratings reflect a strong market position in the US
along with a solid and growing presence in China, a conservative
balance sheet and good track record of positive free cash flow. The
operating margin expanded in 2020 even during the pandemic-driven
slowdown after two weak years and should maintain momentum as tire
volumes are expected to recover through 2021. Debt-to-EBITDA at
December 31, 2020 was 1.5x using Moody's standard adjustments while
free cash flow reached a record level at nearly $300 million.

The rating under review reflects uncertainty on Goodyear's plan for
Cooper Tire's unsecured notes. In the event the debt is repaid at
closing, Moody's would withdraw the rating. To the extent Cooper
Tire's debt is assumed or remains intact, Cooper Tire's ratings
would depend on the type of support provided by Goodyear and/or the
sufficiency of information for monitoring the Cooper Tire rating.

Cooper Tire's SGL-2 Speculative Grade Liquidity Rating is supported
by Moody's expectation that the company will maintain a sizable
cash balance (over $600 million at December 31, 2020) to go along
with free cash flow that is consistent with prior year levels
(excluding the 2020 elevated level that benefited from the large
working capital unwind). December 2020 availability under the $500
million revolving credit facility set to expire June 2024 was over
$460 million after deducting posted letters of credit. The company
also maintains a $100 million accounts receivable securitization
facility which expires December 2022. Moody's estimates
availability under this facility was just over $80 million at
December 31, 2020. In the event this facility is not renewed Cooper
Tire would have to rely on the revolving credit facility to fund
its growth in receivable balances.

Issuer: Cooper Tire & Rubber Company

Corporate Family Rating, confirmed at Ba3

Probability of Default Rating, confirmed at Ba3-PD

Senior Unsecured Regular Bond/Debenture, remains unchanged at B1
(LGD5) on Review for Downgrade

Speculative Grade Liquidity Rating of SGL-2 unchanged

Outlook, Ratings Under Review

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

The ratings are unlikely to be upgraded over the near term given
the pending acquisition by Goodyear.

The ratings could be downgraded if Moody's believes the EBITA
margin will be sustained below the high-single digits,
EBITA-to-interest will remain below 4.5x or if debt-to-EBITDA
approaches the high-2x range.

Cooper Tire's role within the automotive industry exposes the
company to material environmental risks arising from increasing
regulations on carbon emissions. As automotive manufacturers seek
to introduce more electrified powertrains, traditional internal
combustion engines will become a smaller portion of the car parc.
Electric and battery electric vehicles are heavier, requiring tires
to handle the increase in weight while tasking tire manufacturers
to conserve raw materials with greater durability.

The principal methodology used in these ratings was Automotive
Supplier Methodology published in January 2020.

Cooper Tire & Rubber Company is a leading tire manufacturer in
North America and is focused on the replacement market for
passenger cars and light and medium-duty trucks. Revenues for the
year ended December 31, 2020 were approximately $2.5 billion.


CORECIVIC INC: Moody's Lowers CFR to Ba2 & Alters Outlook to Neg.
-----------------------------------------------------------------
Moody's Investors Service downgraded CoreCivic, Inc.'s corporate
family rating and senior unsecured debt rating to Ba2 from Ba1.
Moody's also downgraded CXW's senior secured credit facility rating
to Ba2 from Ba1. The speculative grade liquidity rating was
maintained at SGL-2. The outlook was revised to negative, which
reflects the substantial uncertainty regarding the ultimate effect
that President Biden's announcement to eliminate the use of
privately operated criminal detention facilities will have on the
company's operations, cash flows and leverage at the current rating
level.

Rating downgrades:

Issuer: CoreCivic, Inc.

Corporate family rating to Ba2 from Ba1

Senior unsecured debt to Ba2 from Ba1

Senior secured bank credit facility to Ba2 from Ba1

Outlook actions:

Issuer: CoreCivic, Inc.

Outlook changed to negative from stable

RATINGS RATIONALE

The rating actions and negative outlook reflect the potential risk
of material revenue and earnings loss as federal agencies look to
disassociate from private prison operators through the non-renewal
of contracts upon expiration. As of December 31, 2020 the Federal
Bureau of Prisons (BOP), United States Marshals Service (USMS), and
Immigration and Customs Enforcement (ICE) represented approximately
2%, 21% and 28% of CXW's revenues, respectively. It is expected
that the private prison industry could transform itself to meet
government needs by selling or leasing, rather than operating, some
of its owned facilities, though the outcome of contract renewals
across federal agencies and facilities remains uncertain at this
time.

The ratings downgrade also reflects the company's shift in captial
structure and leverage metrics that have trended above historical
averages in recent years, due primarily to the issuance of
non-recourse mortgage debt in 2018 and a new $250 million secured
term loan in 2019. Moody's expect that given the current
environment, future access to financing will likely be in the form
of higher cost of capital bank debt or additional secured debt
funding, consistent with similarly rated issuers.

CoreCivic's Ba2 corporate family rating reflects its solid credit
profile for the rating category and a portfolio of investment grade
rated tenants. The company's credit strengths are tempered by the
unpredictability of long term federal and state government policy
toward incarceration, as well as the increasing disassociation from
lenders and investors towards private prison operators, and
therefore the future needs of the issuer's publicly funded clients
and tenants. Moody's regards the company's business sensitivities
and headline risk as a social consideration under its ESG
framework.

The company's SGL-2 rating reflects a good liqudity profile over
the next twelve month period. During Q1 2020, the company partially
drew on its existing $800 revolving credit facility as a precaution
to strengthen its liquidity position; near-term maturities include
$250 million in senior notes due in October 2022 and $750 million
due in 2023, including amounts outstanding on the facility. At
year-end 2020, the company had $113 million in cash on hand and
$566 million in revolver availability. Furthermore in January 2021,
CoreCivic revoked its REIT election in order to convert to a
taxable C-corporation, reflecting management's efforts to enhance
financial flexibility and reduce indebtedness. Moody's note that
the company has a long track-record of conservative financial
policy and has committed to allocating excess free cash flow toward
debt repayment as part of its revised capital strategy.

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

Upward rating movement and stabilization of the outlook will
require more clarity on the full effect of this announcement to the
company's cash flows. In addition, positive clarity on the
disassociation from lenders and investors towards private prison
operators may also lead to upward rating movement.

Downward rating pressure would occur from continued adverse events,
such as litigation or publicity related to private prison
management and it's utilization by state and federal authorities,
leading to a loss of market share in private prison ownership and
management. Furthermore, contract non-renewals resulting in
material revenue and occupancy declines would also lead to downward
rating pressure.

CoreCivic, Inc. (NYSE: CXW) is a leading owner of partnership
correctional, detention, and residential reentry facilities and one
of the largest prison operators in the United States.

The principal methodology used in these ratings was REITs and Other
Commercial Real Estate Firms published in September 2018.


COVANTA HOLDING: Egan-Jones Keeps B Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Covanta Holding Corporation. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in New Jersey, Covanta Holding Corporation conducts
operations in waste disposal, energy services, and specialty
insurance.



CPV SHORE: Moody's Affirms Ba2 Rating on Secured Credit Facilities
------------------------------------------------------------------
Moody's Investors Service has affirmed the Ba2 rating assigned to
CPV Shore Holdings, LLC's senior secured credit facilities and
revised the outlook to negative from stable.

RATINGS RATIONALE

The rating action considers several challenges facing CPV Shore,
including the April 2021 expiration of an existing Heat Rate Call
Option (HRCO) that has mitigated its exposure to commodity price
volatility, weak fundamental regional energy market dynamics and
uncertainty around capacity pricing beyond May 2022. Collectively,
CPV Shore will be more exposed to commodity price volatility and
its financial performance may weaken to levels no longer supportive
of a Ba2 rating.

The rating action considers recent action taken by CPV Shore to
reduce its exposure to commodity price volatility. Specifically,
the project participated in the 2021 Basic Generation Service (BGS)
auction where the New Jersey-based electric distributors procure a
portion of their customer load for a 36-month period beginning June
2021 through a single clearing price for each applicable electric
distributor. The most recent auction was held in February and the
State of New Jersey Board of Public Utilities announced on February
11, 2021 that CPV Shore was awarded a portion of the BGS-RSCP
(residential and small commercial) pricing load obligation,
reducing some merchant exposure.

Another consideration reflected in the rating action is
weaker-than-anticipated financial performance in 2020 and concerns
around further weakening in 2021. We calculate CPV Shore's key
financial metrics including project cash flow to adjusted debt and
debt-to-EBITDA at approximately 8% and 6.6x, respectively, for the
twelve months ended September 30, 2020. While these levels are
arguably weak for the Ba2 rating category, CPV Shore's financial
performance may be further pressured over the near-term due to low
regional wholesale power prices owing to lower regional electric
demand and low natural gas prices.

CPV Shore's financial profile benefits from a strong liquidity
profile that includes a $120 million credit facility for project
credit support and working capital requirements.

RATING OUTLOOK

CPV Shore's negative outlook reflects the expectation for somewhat
weakened and less predictable financial results during 2021 owing
to the April 2021 HRCO expiration and the greater reliance on the
more volatile wholesale power market for energy margins and
operating cash flow.

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

In light of the negative outlook, there are limited near-term
prospects for the rating to be upgraded. Moody's could change the
outlook to stable if the project is able to generate sufficient
cash flow such that debt-to-EBITDA is less than 5.5x on a sustained
basis.

CPV Shore's rating could be downgraded should financial performance
weaken such that project cash flow to adjusted debt is below 10%
and if debt-to-EBITDA exceeds 5.5x on a sustained basis.

CPV Shore owns the Woodbridge Energy Center, a 725 MW combined
cycle electric generating facility located in Middlesex County, NJ.
CPV Shore is owned by a sponsor group that includes affiliates of
CPV Power Holdings, LP, Toyota Tsusho Corporation, Osaka Gas USA
Corporation and John Hancock Life Insurance Company (U.S.A.).

The principal methodology used in these ratings was Power
Generation Projects Methodology published in July 2020.


CRAZY CAT: Fine-Tunes Plan; Updates Unsecured Claims Pay Details
----------------------------------------------------------------
Crazy Cat Cyclery, LLC, submitted a First Amended Plan and a
corresponding Disclosure Statement on March 25, 2021.

Class 2 pertains to the allowed secured claim of the City of El
Paso in the claim amount of $100,826. The City of El Paso allowed
secured claim in the amount of $100,826 shall be paid in full in 55
equal, consecutive monthly installment of $2,496 each, with the
first payment being made on April 1, 2021, or in such amount as may
be needed to fully amortize the claim within 60 months of the
petition filing date in the event payments begin later than April
1, 2021.

Class 5 consists of Non-priority Unsecured Claims.  The
Non-priority Unsecured Creditors in this Class includes the
Department of the Treasury-Internal Revenue Service for $21,157,
Chase Southwest Visa for the amount of $41,493, Specialized Bicycle
Components, Inc. for the amount of $15,346 and the Office of the
U.S. Trustee for the amount of $4,875.

On the effective date, the Debtor shall pay two percent of the
allowed unsecured claim of each unsecured creditor in the Class. On
the first through fifth anniversary date of the effective date, the
Debtor will pay a similar 2% distribution to each of these
creditors plus a pro rate amount of $12,390 on the first
anniversary date, $3,400 on the second anniversary date, $13,859 on
the third anniversary date, $17,563 on the fourth anniversary date,
and $26,296 on the fifth anniversary date, up to the amount
necessary to pay the unsecured claims in full.

Class 6 consists of the Non-priority Unsecured Claim of Giant
Bicycle, Inc. in the approximate amount of $238,913.  On the
effective date, the Debtor shall pay two percent of the allowed
unsecured claim. The Debtor will pay a similar 2% distribution to
the creditor plus a pro rata amount of $12,390 on the first
anniversary date, $3,400 on the second anniversary date, $13,859 on
the third anniversary date, $17,563 on the fourth anniversary date,
and $26,296 on the fifth anniversary date, up to the amount
necessary to pay the unsecured claims in full.

Roberto Barrio shall contribute a minimum of $10,000 on the
effective date to assure the initial payments due under the Plan
can be funded. The Debtor has funds in the Bank as of the filing
date of the Plan and anticipates the ability to generate profits.

A full-text copy of the First Amended Disclosure Statement dated
March 25, 2021, is available at https://bit.ly/3sC7qvz from
PacerMonitor.com at no charge.  

Attorney for the Debtor:

     Corey W. Haugland
     JAMES & HAUGLAND. P.C.
     609 Montana Avenue
     El Paso, Texas 79902
     Tel: (915) 532-3911
     Fax: (915) 541-6440

                     About Crazy Cat Cyclery

Crazy Cat Cyclery, LLC, owns a bicycle sales and repair business in
El Paso, Texas.  The business is run and was founded by Roberto
Barrio in 1995.  The business had four locations, with the central
hub located at 2800 N. Stanton Street.

Based in El Paso, Texas, Crazy Cat Cyclery, LLC, filed a voluntary
petition under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Tex.
Case No. 19-31773) on Oct. 25, 2019. At the time of the filing, the
Debtor had estimated assets of between $100,001 and $500,000 and
liabilities of between $500,001 and $1 million.  Judge H.
Christopher Mott oversees the case. The Debtor tapped James &
Haugland, P.C., as its legal counsel and Phillips & Baca, P.C., as
its accountant.


CUENTAS INC: Widens Net Loss to $8.1 Million in 2020
----------------------------------------------------
Cuentas, Inc. filed with the Securities and Exchange Commission its
Annual Report on Form 10-K disclosing a net loss attributable to
the company of $8.10 million on $558,000 of revenue for the year
ended Dec. 31, 2020, compared to a net loss attributable to the
company of $1.32 million on $967,000 of revenue for the year ended
Dec. 31, 2019.

As of Dec. 31, 2020, Cuentas had $7.50 million in total assets,
$6.57 million in total liabilities, and $931,000 in total
stockholders' equity.

As of Dec. 31, 2020, the Company had $227,000 of cash, total
current assets of $296,000 and total current liabilities of
$6,480,000 creating a working capital deficit of $6,184,000.
Current assets as of Dec. 31, 2020 consisted of $227,000 of cash,
marketable securities in the amount of $3,000, related parties of
$54,000 and other current assets of $12,000.

Net cash used in operating activities was $1,738,000 for the year
ended Dec. 31, 2020, as compared to net cash used in operating
activities of $1,315,000 for the year ended Dec. 31, 2019.  The
Company's primary uses of cash have been for professional support,
marketing expenses and working capital purposes.

Net cash provided by financing activities was approximately
$1,949,000 for the year ended Dec. 31, 2020, as compared to
approximately $1,177,000 for the year ended Dec. 31, 2019.  The
Company has principally financed its operations in 2019 through the
sale of its Common Stock and the issuance of debt.

The Company has principally financed its operations in 2020 through
the sale of its Common Stock to private investors, issuance of
convertible loans debt and loans from its shareholders.  On
Sept. 11, 2020, the Company issued a promissory note to Labrys
Funds LP for $605,000.  On Feb. 12, 2021, the Company fully prepaid
its loan to Labrys.

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

https://www.sec.gov/Archives/edgar/data/1424657/000121390021017558/f10k2020_cuentasinc.htm

                              About Cuentas

Headquartered in Miami, Florida, Cuentas, Inc. --
http://www.cuentas.com-- is a Fintech company utilizing technical
innovation together with existing and emerging technologies to
deliver accessible, efficient and reliable mobile, new-era and
traditional financial services to consumers.  Cuentas is
proactively applying technology and compliance requirements to
improve the availability, delivery, reliability and utilization of
financial services especially to the unbanked, underbanked and
underserved segments of today's society.


DANI TRANSPORT: Seeks to Hire Hahn Fife as Accountant
-----------------------------------------------------
Dani Transport Service, Inc. seeks approval from the U.S.
Bankruptcy Court for the Central District of California to hire
Hahn Fife & Company, LLP as its accountant.

The firm will provide these services:

     a. perform any necessary tax and advisory work;

     b. review and analyze Dani Transport's activity during the
period it was a debtor-in-possession and for the period prior to
its Chapter 11 filing; and

     c. provide other forensic accounting services.

Hahn Fife will be paid at the hourly rate of $450 and will be
reimbursed for work-related expenses incurred.

Donald Fifle, a partner at Hahn Fife, disclosed in a court filing
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

Hahn Fife can be reached at:

     Donald T. Fifle
     Hahn Fife & Company, LLP
     790 E. Colorado Blvd., 9th Floor
     Pasadena, CA 91101
     Tel: (626) 792-0855
     Fax: (626) 792-0879
     Email: dfife@hahnfife.com

                   About Dani Transport Service

Dani Transport Service, Inc. is a privately held company in the
general freight trucking industry.  

Dani Transport Service sought Chapter 11 protection (Bankr. C.D.
Calif. Case No. 20-11234) on Feb. 19, 2020.  In the petition signed
by CEO Abraham Gutierrez, the Debtor listed assets of $1,308,308
and liabilities of $2,593,241.

Judge Wayne E. Johnson oversees the case.

Todd Turoci, Esq., of The Turoci Firm, is the Debtor's counsel.


DECO ENTERPRISES: Unsec. Creditors to Get 100% Dividend in 18 Month
-------------------------------------------------------------------
DECO Enterprises, Inc., filed an Amended Chapter 11 Plan and a
Disclosure Statement.

The Company is engaged in the business of manufacturing
advanced-technology LED lighting fixtures and components.  Deco
does not own any real estate.  Its assets consist of funds on
deposit, account receivable, machinery, vehicles, intellectual
rights, equipment and furniture, and a claim against Benjamin
Pouladian.

According to Deco's bankruptcy schedules, Deco had secured claims
approximating $2.73 million, priority claims approximating $100,817
and general unsecured claims approximating $11.6 million as of the
Petition Date.  

Under the Plan, the general unsecured claims of the active sales
representative agencies, Class 5 claimants, will receive a dividend
of 100% of their claims paid in 18 equal monthly installments of
$21,058 each, commencing on the first day of the first full month
after the Effective Date.

A copy of the Amended Disclosure Statement is available at
https://bit.ly/3cE7HbU

                    About Deco Enterprises

Deco Enterprises, Inc., manufactures lighting fixtures and
systems.

Deco Enterprises filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 20 11846) on Feb. 20,
2020.  In the petition signed by Babak Sinai, president/chief
executive officer, the Debtor was estimated to have $1 million to
$10 million in assets and $10 million to $50 million in
liabilities.

The Honorable Sheri Bluebond oversees the case.

Raymond H. Aver, Esq., at the Law Offices of Raymond H. Aver, APC,
is the Debtor's counsel.   Mousavi & Lee, LLP, is the special
corporate and litigation counsel.


DIAMOND BC: Moody's Hikes CFR to B2 & Alters Outlook to Positive
----------------------------------------------------------------
Moody's Investors Service has upgraded Diamond (BC) B.V.
(Diversey)'s Corporate Family Rating to B2 from B3. At the same
time, Moody's upgraded Diversey's first-lien term loan to Ba3 from
B1, senior unsecured notes rating to Caa1 from Caa2 and Probability
of Default rating to B2-PD from B3-PD. Moody's also assigned Ba3
rating to the amended and extended first lien senior secured
revolving credit facility and a Speculative Grade Liquidity Rating
("SGL") assigned at SGL-2. No action is taken to the existing first
lien senior credit revolving credit facility, which will be
withdrawn at close. The upgrades reflect the progress by the
company in issuing new equity capital and the company's intentions
to use the proceeds to reduce debt, which would meaningfully
improve the company's credit metrics. The upgrades and the
assignment of the rating are conditioned on the successful
completion of the IPO. The rating outlook is changed to positive
from stable.

"The ratings are supported by the improving EBITDA and cash flow
trend and a more favorable outlook arising from management actions
as well as COVID related tailwinds and new business opportunities,"
according to Joseph Princiotta, Moody's SVP and lead analyst for
Diversey. "An important development in the credit profile is the
recent restoration of positive free cash flow through both improved
earnings and reduced collective cash usage for restructuring and
transitioning to freestanding status." Princiotta added.

Upgrades:

Issuer: Diamond (BC) B.V.

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

Corporate Family Rating, Upgraded to B2 from B3

Senior Secured 1st Lien Term Loan, Upgraded to Ba3 (LGD2) from B1
(LGD3)

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

Assignments:

Issuer: Diamond (BC) B.V.

Speculative Grade Liquidity Rating, Assigned SGL-2

Senior Secured Revolving Credit Facility, Assigned Ba3 (LGD2)

Outlook Actions:

Issuer: Diamond (BC) B.V.

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

On March 1, 2021, Diversey Holdings, LTD, the ultimate parent
company of Diversey, filed a Form S-1 registration statement with
the SEC relating to an initial public offering (IPO) of ordinary
common stock, and later disclosed its intent to issue up to $1.0
billion in new equity and to use the net proceeds to reduce debt.
On March 24, 2021 the company announced the share price at $15,
which would result in net proceeds and corresponding debt reduction
of roughly $650 million, excluding the underwriter's 30 day option,
which would lower Diversey's total debt to roughly $2.0 billion,
compared to $2.7 billion at year end December 31, 2021. Moody's
gross adjusted leverage will improve to roughly 5x from the mid 6x
range at year end.

Excluding the benefit of any prospective IPO and debt repayment,
our near-term expectations for the company included adjusted
financial leverage in the range of 6.0-6.5 times (Gross
Debt/EBITDA), and positive and improving free cash flow. Metrics
have trended in the right direction owing to EBITDA growth, with
positive free cash flow expectation in the next 12 months. Gross
adjusted leverage peaked at 8.4x in 2Q19 and improved to mid 6x at
year end 2020.

Diversey's credit profile also reflects moderately aggressive
growth objectives focusing on new business wins and food service
growth, both of which require investment, and occasional bolt-on
acquisitions to support and drive growth. The credit profile also
reflects fragmented and competitive markets and exposure to foreign
exchange movements given that over 75% of its revenues are
generated outside the U.S. Aside from the expected immediate step
change in leverage with IPO net proceeds, Diversey expects to
deleverage further through EBITDA growth overtime.

With Food & Beverage end markets accounting for about 23% of
revenues on a pre-pandemic basis, the pandemic posed a significant
headwind and continues to be a source of some uncertainty to
Diversey's sales and profits in these markets. However, the
pandemic also introduced tailwinds to Diversey's P&L, including
strong growth in healthcare end markets and opportunities in a
number of cleaning and sanitizing product categories such as wipes,
bulk cleaners, hand care and alcohol related products, all of which
has helped offset headwinds caused by the pandemic beyond the first
quarter last year. The rating is also supported by the company's
exposure to stable and faster growing end markets, industry leading
positions, a global footprint, low customer concentration and
long-standing customer relationships.

The credit profile is impacted by governance considerations.
Although Bain Capital's ownership share is expected to remain in
the mid-to-high 70% range post IPO, the IPO will create a
publicly-traded float and expand the pool of equity holders that
will provide improved public oversight and should encourage the
company to follow more disciplined financial policy, enhance
transparency, and better balance the interests of creditors and
shareholders.

Although environmental and social factors are not key drivers of
the action, environmental and social factors are viewed as
favorable given the importance and positioning of cleaning products
and services in the portfolio. In addition, as economies continue
to re-open, Moody's expects healthy demand for cleaning products
and services sold to consumer facing businesses and office and
manufacturing buildings.

Diversey's SGL-2 rating reflects good liquidity due to about $193
million in cash balance and $240 million availability ($9.9 million
LC usage) under the $250 million revolving credit facility at
December 31, 2020. The company recently received approval to
increase the size of the revolver to $450 million, conditioned on
the successful completion of the IPO. The revolver has a springing
first lien net leverage test of 7.5x when the use of the revolver
is more than 35% of the total revolving commitment. The company is
expected to remain in compliance with the covenant over the next
four quarters.

The first half of the year is generally a significant working
capital cash use period; the second half of the year working
capital tends to be a source of cash. The company is expected to
generate free cash flow in 2021 but to rely on the revolver from
time to time for organic growth and working capital as well as for
general corporate purposes. Most assets are encumbered under the
secured facilities leaving little in the way of alternate
liquidity.

The positive outlook reflects the favorable credit metric outlook
for the B2 rating, and the improving EBITDA outlook arising from
management actions as well as COVID related tailwinds and new
business opportunities. The positive outlook also reflects improved
free cash flow through both improved earnings growth, cost
reduction actions and reduced collective cash usage on transition &
transformation, dosing & dispensing, restructuring, new business
and acquisition activity, and the resulting restoration of positive
free cash flow.

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

Moody's would consider an upgrade if the company continues to
execute its business plan, growing revenues, EBITDA and cash flow
supported by moderate M&A activity and further improvement in
metrics, including gross adjusted leverage in the mid 4X range,
RCF/TD above 10%, significant positive free cash flow, and
maintenance of adequate liquidity.

The ratings could be downgraded if the direction of performance and
free cash flow is not positive and indicates the company will
exceed some or all of its downgrade triggers -- leverage sustained
above 5.5x, negative or minimal free cash flow for multiple
quarters, or EBITDA to interest expense below 2.0 times. The
ratings could also be downgraded if M&A activity is aggressive and
stresses or spikes metrics beyond these triggers.

The principal methodology used in these ratings was Chemical
Industry published in March 2019.

Headquartered in Fort Mill, South Carolina, Diversey is a global
supplier of cleaning, hygiene, sanitizing products, equipment and
related services to the institutional and industrial cleaning and
sanitation markets. The company generated approximately $2.6
billion of sales in 2020. Diversey is currently a portfolio company
of Bain Capital.


DIAMONDBACK ENERGY: Egan-Jones Keeps B+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on March 18, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Diamondback Energy Incorporated.

Headquartered in Midland, Texas, Diamondback Energy, Inc. is an
American energy company engaged in hydrocarbon exploration.



DISCOVERY INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on March 16, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Discovery Incorporated.

Headquartered in New York, New York, Discovery, Inc. is an American
multinational mass media factual television company.



DOMINO'S PIZZA: Egan-Jones Keeps BB- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on March 17, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Domino's Pizza Incorporated.

Headquartered in Ann Arbor, Michigan, Domino's Pizza, Inc., branded
as Domino's, is an American multinational pizza restaurant chain
founded in 1960.



DONUT HOUSE: Gets Court Approval to Hire Bankruptcy Counsel
-----------------------------------------------------------
The Donut House, Inc. received approval from the U.S. Bankruptcy
Court for the District of Colorado to employ Kutner Brinen Dickey
Riley, PC as its legal counsel.

The firm will render these legal services:

     (a) advise the Debtor regarding its powers and duties;

     (b) aid the Debtor in the development of a plan of
reorganization under Chapter 11;

     (c) file the necessary petitions, pleadings, reports, and
actions that may be required in the continued administration of the
Debtor's property under Chapter 11;

     (d) take necessary actions to enjoin and stay until a final
decree the continuation of pending proceedings; and

     (e) perform all other necessary legal services for the
Debtor.

The hourly rates of the firm's attorneys are as follows:

     Jeffrey S. Brinen  $500
     Jenny M. Fujii     $410
     Keri L. Riley      $350
     Jonathan M. Dickey $350
     Law Clerk          $100

The firm holds a pre-bankruptcy retainer for payment of
post-petition fees and costs in the amount of $6,067.

Keri Riley, Esq., an attorney at Kutner Brinen Dickey Riley,
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:
     
     Keri L. Riley, Esq.
     Kutner Brinen Dickey Riley, PC
     1660 Lincoln Street, Suite 1720
     Denver, CO 80264
     Telephone: (303) 832-2400
     Email: klr@kutnerlaw.com

                        About Donut House

The Donut House, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Case No. 21-11349) on March 22,
2021, listing under $1 million in both assets and liabilities.
Kutner Brinen Dickey Riley, PC serves as the Debtor's counsel.


DYCOM INDUSTRIES: Moody's Rates New $400M Unsecured Notes 'Ba3'
---------------------------------------------------------------
Moody's Investors Service has assigned a Ba3 rating to Dycom
Industries, Inc.'s proposed $400 senior unsecured notes. The
company plans to use the proceeds from the note offering to pay
down its revolver and term loan borrowings, redeem the remaining
$58 million of convertible notes when they mature in September
2021, for general corporate purposes and to cover fees and
expenses. At the same time, Moody's affirmed Dycom's Ba2 Corporate
Family Rating, its Ba2-PD Probability of Default Rating and the B1
rating on its $58 million convertible unsecured notes. The
Speculative Grade Liquidity rating remains unchanged at SGL-2 and
the ratings outlook remains stable.

Affirmations:

Issuer: Dycom Industries, Inc.

Corporate Family Rating, Affirmed Ba2

Probability of Default Rating, Affirmed Ba2-PD

Senior Unsecured Conv./Exch. Bond/Debenture, Affirmed B1 (LGD6)

Assignments:

Issuer: Dycom Industries, Inc.

Senior Unsecured Regular Bond/Debenture, Assigned Ba3 (LGD5)

Outlook Actions:

Issuer: Dycom Industries, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Dycom's Ba2 corporate family rating is supported by the stable
outlook for capital spending in the telecom sector due to increased
demand for network bandwidth to ensure reliable video, voice, and
data service and as wireless carriers upgrade their networks
contemplating next generation mobile solutions in response to the
significant demand for wireless broadband. Dycom's rating also
reflects its relatively low leverage and long-standing customer
relationships with large telecommunication service companies, which
is reflected in its sizeable order backlog and provides some
revenue visibility for services under contract. Dycom's rating is
constrained by its inconsistent free cash flow generation as well
as its high customer concentration with its top five customers
compromising 74% of total revenue for the fiscal year ended January
2021 and its dependence on the capital expenditure budgets of major
telecommunications and cable television providers, which are
subject to both seasonality and cyclicality.

Dycom experienced a limited impact from the coronavirus outbreak in
fiscal 2021 since its operations are considered an essential
service and its customers actually benefited from some of the
lifestyle changes associated with the virus such as people working
from home, distance learning, telemedicine, increased video
streaming and a focus on fiber deployment to rural areas. The
company also continues to benefit from the rollout of fifth
generation (5G) networks. However, some of the benefits on the
residential side of Dycom's business have been tempered by weakness
at small and midsize businesses and the timing of project activity.
As a result, Dycom's revenues declined by 4.2% in fiscal 2021
despite the benefit of an extra week versus fiscal 2020. However,
the company benefitted from cost cutting measures including
headcount reductions and efficiency improvement initiatives, which
led to expanding margins and only a modest deterioration in its
operating performance with adjusted EBITDA of $333 million versus
$339 million in the prior year. Moody's anticipates its operating
performance will modestly improve in fiscal 2022 due to the
favorable sector fundamentals and its sizeable $6.8 billion
backlog.

Dycom generated about $324 million of free cash flow in fiscal 2021
due to its cost cutting initiatives, lower capital spending and
working capital inflows resulting from accounts payable management
and the unwinding of investments over the past two fiscal years to
support revenue growth. It used this free cash flow along with
revolver borrowings to repurchase $100 million of its common stock
and $401.7 million principal amount of its convertible senior notes
for $371.4 million including interest and fees and reduced the
principal amount outstanding to $58.3 million. Dycom's debt
reduction initiatives lowered its adjusted leverage ratio
(debt/EBITDA) to about 1.9x and raised its interest coverage
(EBITA/Interest) to around 4.4x. These credit metrics are somewhat
strong for the Ba2 corporate family rating, but will likely weaken
in fiscal 2022 despite a modest improvement in adjusted EBITDA due
to a $165 million increase in outstanding debt from the proposed
refinancing net of the convertible redemption in September 2021.
Dycom's moderate scale and somewhat weak diversity also limit its
upside ratings potential.

The new senior notes are rated Ba3 since they are ranked below the
senior credit facilities in Moody's loss given default notching
model. Moody's believes the stock pledge provides limited support
to the guarantee on the credit facilities, which are guaranteed by
material domestic subsidiaries and are secured only by the stock of
the subsidiaries. However, the lender control created by financial
maintenance covenants in the credit facility provide protection to
the lenders that is not afforded to the senior note holders. The
proposed notes also permit the company to grant additional security
to the credit facility without having to pledge such assets to the
notes.

The speculative grade liquidity rating of SGL-2 reflects Dycom's
good liquidity. The company had $11.8 million of cash and $559
million of availability under its $750 million revolving credit
facility as of January 2021. Moody's anticipate positive free cash
flow in fiscal 2022 and expect the company to consider
opportunistic share repurchases or bolt-on acquisitions and to
repay its $58 million of convertible notes when they mature in
September 2021.

The stable ratings outlook reflects Moody's expectation that
Dycom's operating performance will be relatively stable and its
credit metrics will continue to support the Ba2 rating.

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

Dycom's rating upside is limited by the company's moderate scale
and limited end market and customer diversity. However, an upgrade
could occur if the company increases its scale and diversity while
maintaining a leverage ratio below 2.0x and interest coverage above
4.0x.

Factors that could lead to a downgrade include debt-financed
acquisitions, excessive share repurchases, a decline in earnings,
or the loss of projects from key customers. A deterioration in
liquidity or the expectation that its leverage ratio would be
sustained above 3.0x, or interest coverage below 2.5x could also
result in a downgrade.

Dycom Industries, Inc. (Dycom), located in Palm Beach Gardens,
Florida, is a leading provider of specialty contracting services in
North America. Dycom provides engineering, construction and
maintenance services that assist telecommunication and cable
television providers to expand and monitor their network
infrastructure. To a lesser extent, Dycom provides underground
locating services for telephone, cable, power, gas, water, and
sewer utilities. Dycom generated contract revenues of $3.2 billion
for the fiscal year ended January 30, 2021 and had a backlog of
$6.8 billion.

The principal methodology used in these ratings was Construction
Industry published in March 2017.


EAGLE HOSPITALITY TRUST: DBS Will Unlikely Recover $25 Million
--------------------------------------------------------------
Chanyaporn Chanjaroen of Bloomberg Law reports that DBS Group
Holdings Ltd. said it's unlikely to see any residual value from its
S$34 million ($25.3 million) aggregate equity exposure to Eagle
Hospitality Trust, which together with its entities, has sought
Chapter 11 bankruptcy protection.

Singapore's largest lender acted as the sole financial adviser and
issue manager, as well as one of the underwriters of Eagle
Hospitality's initial share sale in 2019. DBS Trustee Ltd., its
unit, is also the trustee of Eagle Hospitality Real Estate
Investment Trust. Apart from the business collapse, Eagle
Hospitality Trust's current and former directors and officers are
also being investigated for potential breaches.

                     About Eagle Hospitality Group

Eagle Hospitality Trust -- https://eagleht.com/ -- is a hospitality
stapled group comprising Eagle Hospitality Real Estate Investment
Trust and Eagle Hospitality Business Trust. Based in Singapore,
Eagle H-REIT is established with the principal investment strategy
of investing on a long-term basis in a diversified portfolio of
income-producing real estate, which is used primarily for
hospitality or hospitality-related purposes as well as real
estate-related assets in connection with the foregoing, with an
initial focus on the United States.

EHT US1, Inc. and 26 affiliates, including 15 LLC entities that
each owns hotels in the U.S., sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 21-10036) on Jan. 18, 2021.  EHT US1
estimated $500 million to $1 billion in assets and liabilities as
of the bankruptcy filing.

The Debtors tapped Paul Hastings LLP and Cole Schotz P.C. as their
bankruptcy counsel, FTI Consulting Inc. as restructuring advisor,
and Moelis & Company LLC as investment banker. Rajah & Tann
Singapore LLP and Walkers serve as Singapore Law counsel and Cayman
Law counsel, respectively.  Donlin, Recano & Company, Inc., is the
claims agent.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee of unsecured creditors in the Debtors' Chapter 11 cases
on Feb. 4, 2021.  The committee is represented by Morris James,
LLP, and Kramer Levin Naftalis & Frankel, LLP.


EAGLE MANUFACTURING: $1.27M All Assets Sale to Central Boiler OK'd
------------------------------------------------------------------
Judge Michael E. Ridgway of the U.S. Bankruptcy Court for the
District of Minnesota authorized Eagle Manufacturing, Inc.'s
private sale of substantially all assets to Central Boiler, Inc.,
for the cash price of $1.27 million.

A hearing on the Motion was held on March 23, 2021.

The Debtor's month-to-month lease with the Buyer as attached to the
Motion as Exhibit B is approved.

The sale is free and clear of all liens, claims, encumbrances and
interests, on terms substantially the same (or better) than those
contained in that certain Asset Purchase Agreement dated as of
March 1, 2021 between the Debtor and the Buyer.

Although the Motion provided for submission of higher and better
offers for the sale of substantially all of the Debtor's assets
prior to or at the hearing on the private sale, no such offers were
received by the Debtor and no payment of any break-up fee proposed
by the Motion will be paid to the Buyer.

The Acquired Assets are to be conveyed to Central Boiler or an
overbidder free and clear of all Encumbrances other than the
Assumed Liabilities.  The conveyance free and clear of all
Encumbrances other than the Assumed Liabilities will be
self-executing, and neither the Debtor nor Central Boiler or any
overbidder will be required to execute or file releases,
termination statements, assignments, consents, or other instruments
in order to effectuate the conveyance of the Acquired Assets free
and clear of all Encumbrances other than the Assumed Liabilities.

Central Boiler or any overbidder is obligated to close upon the
sale of the assets as set forth in the Asset Purchase Agreement
unless the order has been stayed, materially modified, withdrawn,
or reversed as of the Closing date.

Any assignment and assumption of the Acquired Contracts and the
rejection of certain executory contracts and agreements as set out
in the Asset Purchase Agreement are approved.

The form of Warranty Deed and the Bill of Sale are approved.

Any stay imposed by Rule 6004(h) of the Bankruptcy Code is
abrogated and the Order will be effective and enforceable
immediately upon entry.

Proceeds of the sale will be paid immediately to the allowed claims
of the secured creditors Ultima Bank and Northwest Regional
Development Corporation with remaining proceeds held by the Debtor
and distributed pursuant to the terms of a confirmed Plan of
Reorganization or other order of the Court.

Copies of the Sales Order will be served on all creditors and
interested parties, including but not limited to, all past and
present employees and all necessary taxing and regulatory
authorities.

                   About Eagle Manufacturing

Eagle Manufacturing, Inc., manufactures outdoor furnaces offering
a
range of furnaces to heat homes, garages, pools and spas; radiant
floor heating systems; and replacement parts for all outdoor
furnaces brands.

Eagle Manufacturing filed a Chapter 11 petition (Bankr. D. Minn.
Case No. 20-60555) on Nov. 6, 2020.  In the petition signed by CFO
Ronald Gagner, the Debtor disclosed total assets of $5,496,035 and
total liabilities of $3,117,376.  

Judge Michael E. Ridgway oversees the case.

Kenneth C. Edstrom, Esq., at Sapientia Law Group is serving as the
Debtor's counsel.



EHT US1: Auction of Substantially All Assets Set for May 20
-----------------------------------------------------------
Judge Christopher S. Sontchi of the U.S. Bankruptcy Court for the
District of Delaware authorized the bidding procedures proposed by
EHT US1, Inc., and its affiliates in connection with the sale of
all or substantially all of their assets to Madison Phoenix LLC,
subject to overbid.

In exchange, the Stalking Horse Bidder offers the following: (i) an
aggregate amount equal to $470,000,000 and (ii) the Stalking Horse
Bidder's assumption of the Assumed Liabilities.

The Bid Protections are approved in their entirety.  The
Termination Payment, and the components thereof as applicable, will
be payable in accordance with, and subject to the terms of, the
Stalking Horse Agreement and the Bidding Procedures.

The Break-Up Fee and the Expense Reimbursement will constitute
allowed superpriority administrative expense claims with priority
over all other administrative expenses of the kind, other than, and
subject and subordinate in all respects to, the Carve-Out.  The
Debtors are authorized and directed to pay the Break-Up Fee and
Expense Reimbursement, if and when due, in accordance with the
terms of the Stalking Horse Agreement and the Order without further
order of the Court.  The Debtors' obligation to pay the Expense
Reimbursement and Break-Up Fee will be the joint and several
obligations of the Debtors and will survive termination of the
Stalking Horse Agreement, dismissal or conversion of any of the
Chapter 11 Cases, and confirmation of any plan of reorganization or
liquidation.

No proceeds of DIP Loans or DIP Collateral (each as defined in the
Final DIP Order) may be used directly or indirectly by any Debtor
or any other person, party or entity in connection with the
initiation or prosecution of any claims, causes of action,
adversary proceedings or other litigation against the Stalking
Horse Bidder or any of its respective predecessors-in-interest,
agents, affiliates, representatives, attorneys, or advisors, or any
action purporting to do the foregoing in respect of the Order, the
Bidding Procedures, the Stalking Horse Agreement, or the Sale
Transaction.

The Bidding Procedures are fully incorporated herein and approved,
and will apply with respect to any bids for, and the Auctions and
sale of the Debtors' Assets, including the Assets set forth in the
Stalking Horse Agreement.  The Debtors are authorized to take all
actions necessary or appropriate to implement the Bidding
Procedures in accordance with the terms of the Order and the
Bidding Procedures.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: May 14, 2021, at 4:00 p.m. (ET)

     b. Deposit: 10% of the Purchase Price

     c. Auction: If more than one Qualified Bid is timely received
(in addition to the Stalking Horse Bid), the Auctions will be
conducted virtually pursuant to procedures to be timely filed on
the Court's docket, on May 20, 2021, at 10:00 a.m. (ET) or at such
other time and location as the Debtors, after consultation with
advisors to the Consultation Parties, after providing notice to the
Qualified Bidders, may determine in their reasonable business
judgment.

     d. Sale Hearing: May 28, 2021, at TBD (ET)

     e. Sale Objection Deadline: May 14, 2021, at 4:00 p.m. ET)

     f. The Stalking Horse Bidder is a Qualified Bidder and the bid
reflected in the Stalking Horse Bid (including as it may be
increased at the Auctions (if any)) is a Qualified Bid, as set
forth in the Bidding Procedures.

No later than May 21, 2021 at 4:00 p.m. (ET) the Debtors will (i)
file with the Court and post on the Claims Agent Website a notice
of the Successful Bid(s), Successful Bidder(s), Back-Up Bid(s), and
Back-Up Bidder(s), and (ii) provide or cause to be provided to
affected Counterparties information supporting the Successful
Bidder's ability to comply with the requirements to provide
adequate assurance of future performance.

The Sale Notice is approved, and no other or further notice of the
Assumption and Assignment Procedures, the Auctions, the Sale
Hearing, the Sale Objection Deadline, the Supplemental Objection
Deadline, and the Sale Transaction will be required if the Debtors
serve and publish such notice, in the manner provided in the
Bidding Procedures and the Order.  As soon as practicable, but no
later than three calendar days after entry of the Order, the
Debtors cause the Sale Notice to be filed with the Court and served
on the Sale Notice Parties.

The Assumption and Assignment Procedures and the Cure Notice are
approved.  The Debtors will file the Cure Notice with the Court and
serve the Cure Notice on the Counterparties no later than three
business days after entry of the Order.  As soon as reasonably
practicable after serving the Cure Notice, the Debtors will post a
copy of the Cure Notice on the Claims Agent Website.

The Debtors' assumption and assignment of the Designated Contracts
and Designated Leases to the Successful Bidder (or as otherwise
contemplated by the Successful Bid) is subject to approval of the
Court at the Sale Hearing and the consummation of the Sale
Transaction.

Notwithstanding the applicability of any of Bankruptcy Rules
6004(h), 6006(d), 7062, 9014, or any other provisions of the
Bankruptcy Rules or the Local Rules stating the contrary, the terms
and conditions of the Order will be immediately effective and
enforceable upon its entry, and any applicable stay of the
effectiveness and enforceability of the Order is waived.

The Debtors are authorized to make non-substantive changes to the
Bidding Procedures, the Assumption and Assignment Procedures, and
any related documents without further order of the Court.

The Debtors are authorized to take all steps necessary or
appropriate to carry out the Order.

A copy of the Bidding Procedures, APA, and the Notices, is
available at https://tinyurl.com/ntyn8eht from PacerMonitor.com
free of charge.

                   About Eagle Hospitality Group

Eagle Hospitality Trust -- https://eagleht.com/ -- is a
hospitality
stapled group comprising Eagle Hospitality Real Estate Investment
Trust and Eagle Hospitality Business Trust.  Based in Singapore,
Eagle H-REIT is established with the principal investment strategy
of investing on a long-term basis in a diversified portfolio of
income-producing real estate, which is used primarily for
hospitality or hospitality-related purposes as well as real
estate-related assets in connection with the foregoing, with an
initial focus on the United States.

EHT US1, Inc. and 26 affiliates, including 15 LLC entities that
each owns hotels in the U.S., sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 21-10036) on Jan. 18, 2021.

EHT US1 estimated $500 million to $1 billion in assets and
liabilities as of the bankruptcy filing.

The Debtors tapped Paul Hastings LLP and Cole Schotz P.C. as their
bankruptcy counsel, FTI Consulting Inc. as restructuring advisor,
and Moelis & Company LLC as investment banker.  Rajah & Tann
Singapore LLP and Walkers serve as Singapore Law counsel and
Cayman
Law counsel, respectively.  Donlin, Recano & Company, Inc. is the
claims agent.

The U.S. Trustee for Region 3 appointed an official committee of
unsecured creditors on Feb. 4, 2021.  The committee tapped Kramer
Levin Naftalis & Frankel, LLP as its bankruptcy counsel, Morris
James LLP as Delaware counsel, and Province, LLC as financial
advisor.



EHT US1: Court Amends Order on Auction of Substantially All Assets
------------------------------------------------------------------
Judge Christopher S. Sontchi of the U.S. Bankruptcy Court for the
District of Delaware has issued an amended order authorizing the
bidding procedures proposed by EHT US1, Inc. and its affiliates in
connection with the sale of all or substantially all of their
assets to Madison Phoenix LLC, subject to overbid.

In exchange, the Stalking Horse Bidder offers the following: (i) an
aggregate amount equal to $470 million and (ii) the Stalking Horse
Bidder’s assumption of the Assumed Liabilities.

The Bid Protections are approved in their entirety.  The
Termination Payment, and the components thereof as applicable, will
be payable in accordance with, and subject to the terms of, the
Stalking Horse Agreement and the Bidding Procedures.

The Break-Up Fee and the Expense Reimbursement will constitute
allowed superpriority administrative expense claims with priority
over all other administrative expenses of the kind, other than, and
subject and subordinate in all respects to, the Carve-Out.  The
Debtors are authorized and directed to pay the Break-Up Fee and
Expense Reimbursement, if and when due, in accordance with the
terms of the Stalking Horse Agreement and the Order without further
order of the Court.  The Debtors' obligation to pay the Expense
Reimbursement and Break-Up Fee will be the joint and several
obligations of the Debtors and will survive termination of the
Stalking Horse Agreement, dismissal or conversion of any of the
Chapter 11 Cases, and confirmation of any plan of reorganization or
liquidation.

No proceeds of DIP Loans or DIP Collateral (each as defined in the
Final DIP Order) may be used directly or indirectly by any Debtor
or any other person, party or entity in connection with the
initiation or prosecution of any claims, causes of action,
adversary proceedings or other litigation against the Stalking
Horse Bidder or any of its respective predecessors-in-interest,
agents, affiliates, representatives, attorneys, or advisors, or any
action purporting to do the foregoing in respect of the Order, the
Bidding Procedures, the Stalking Horse Agreement, or the Sale
Transaction.

The Bidding Procedures are fully incorporated herein and approved,
and will apply with respect to any bids for, and the Auctions and
sale of the Debtors' Assets, including the Assets set forth in the
Stalking Horse Agreement.  The Debtors are authorized to take all
actions necessary or appropriate to implement the Bidding
Procedures in accordance with the terms of the Order and the
Bidding Procedures.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: May 14, 2021, at 4:00 p.m. (ET)

     b. Deposit: 10% of the Purchase Price

     c. Auction: If more than one Qualified Bid is timely received
(in addition to the Stalking Horse Bid), the Auctions will be
conducted virtually pursuant to procedures to be timely filed on
the Court's docket, on May 20, 2021, at 10:00 a.m. (ET) or at such
other time and location as the Debtors, after consultation with
advisors to the Consultation Parties, after providing notice to the
Qualified Bidders, may determine in their reasonable business
judgment.

     d. Sale Hearing: May 28, 2021, at 10:00 a.m. (ET)   

     e. Sale Objection Deadline: May 14, 2021, at 4:00 p.m. ET)

     f. The Stalking Horse Bidder is a Qualified Bidder and the bid
reflected in the Stalking Horse Bid (including as it may be
increased at the Auctions (if any)) is a Qualified Bid, as set
forth in the Bidding Procedures.

No later than May 21, 2021, at 4:00 p.m. (ET) the Debtors will (i)
file with the Court and post on the Claims Agent Website a notice
of the Successful Bid(s), Successful Bidder(s), Back-Up Bid(s), and
Back-Up Bidder(s), and (ii) provide or cause to be provided to
affected Counterparties information supporting the Successful
Bidder's ability to comply with the requirements to provide
adequate assurance of future performance.

The Sale Notice is approved, and no other or further notice of the
Assumption and Assignment Procedures, the Auctions, the Sale
Hearing, the Sale Objection Deadline, the Supplemental Objection
Deadline, and the Sale Transaction will be required if the Debtors
serve and publish such notice, in the manner provided in the
Bidding Procedures and the Order.  As soon as practicable, but no
later than three calendar days after entry of the Order, the
Debtors cause the Sale Notice to be filed with the Court and served
on the Sale Notice Parties.

The Assumption and Assignment Procedures and the Cure Notice are
approved.  The Debtors will file the Cure Notice with the Court and
serve the Cure Notice on the Counterparties no later than three
business days after entry of the Order.  As soon as reasonably
practicable after serving the Cure Notice, the Debtors will post a
copy of the Cure Notice on the Claims Agent Website.

The Debtors' assumption and assignment of the Designated Contracts
and Designated Leases to the Successful Bidder (or as otherwise
contemplated by the Successful Bid) is subject to approval of the
Court at the Sale Hearing and the consummation of the Sale
Transaction.

Notwithstanding the applicability of any of Bankruptcy Rules
6004(h), 6006(d), 7062, 9014, or any other provisions of the
Bankruptcy Rules or the Local Rules stating the contrary, the terms
and conditions of the Order will be immediately effective and
enforceable upon its entry, and any applicable stay of the
effectiveness and enforceability of the Order is waived.

The Debtors are authorized to make non-substantive changes to the
Bidding Procedures, the Assumption and Assignment Procedures, and
any related documents without further order of the Court.

The Debtors are authorized to take all steps necessary or
appropriate to carry out the Order.

                   About Eagle Hospitality Group

Eagle Hospitality Trust -- https://eagleht.com/ -- is a
hospitality
stapled group comprising Eagle Hospitality Real Estate Investment
Trust and Eagle Hospitality Business Trust.  Based in Singapore,
Eagle H-REIT is established with the principal investment strategy
of investing on a long-term basis in a diversified portfolio of
income-producing real estate, which is used primarily for
hospitality or hospitality-related purposes as well as real
estate-related assets in connection with the foregoing, with an
initial focus on the United States.

EHT US1, Inc. and 26 affiliates, including 15 LLC entities that
each owns hotels in the U.S., sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 21-10036) on Jan. 18, 2021.

EHT US1 estimated $500 million to $1 billion in assets and
liabilities as of the bankruptcy filing.

The Debtors tapped Paul Hastings LLP and Cole Schotz P.C. as their
bankruptcy counsel, FTI Consulting Inc. as restructuring advisor,
and Moelis & Company LLC as investment banker.  Rajah & Tann
Singapore LLP and Walkers serve as Singapore Law counsel and
Cayman
Law counsel, respectively.  Donlin, Recano & Company, Inc. is the
claims agent.

The U.S. Trustee for Region 3 appointed an official committee of
unsecured creditors on Feb. 4, 2021.  The committee tapped Kramer
Levin Naftalis & Frankel, LLP as its bankruptcy counsel, Morris
James LLP as Delaware counsel, and Province, LLC as financial
advisor.



EHT US1: Madison's $470M Bid to Open May 20 Auction of All Assets
-----------------------------------------------------------------
Judge Christopher S. Sontchi of the U.S. Bankruptcy Court for the
District of Delaware has issued an amended order authorizing the
bidding procedures proposed by EHT US1, Inc., and its affiliates in
connection with the sale of all or substantially all of their
assets to Madison Phoenix LLC, subject to overbid.

In exchange, the Stalking Horse Bidder offers the following: (i) an
aggregate amount equal to $470 million and (ii) the Stalking Horse
Bidder's assumption of the Assumed Liabilities.

The Bid Protections are approved in their entirety.  The
Termination Payment, and the components thereof as applicable, will
be payable in accordance with, and subject to the terms of, the
Stalking Horse Agreement and the Bidding Procedures.

The Break-Up Fee and the Expense Reimbursement will constitute
allowed superpriority administrative expense claims with priority
over all other administrative expenses of the kind, other than, and
subject and subordinate in all respects to, the Carve-Out.  The
Debtors are authorized and directed to pay the Break-Up Fee and
Expense Reimbursement, if and when due, in accordance with the
terms of the Stalking Horse Agreement and the Order without further
order of the Court.  The Debtors' obligation to pay the Expense
Reimbursement and Break-Up Fee will be the joint and several
obligations of the Debtors and will survive termination of the
Stalking Horse Agreement, dismissal or conversion of any of the
Chapter 11 Cases, and confirmation of any plan of reorganization or
liquidation.

No proceeds of DIP Loans or DIP Collateral (each as defined in the
Final DIP Order) may be used directly or indirectly by any Debtor
or any other person, party or entity in connection with the
initiation or prosecution of any claims, causes of action,
adversary proceedings or other litigation against the Stalking
Horse Bidder or any of its respective predecessors-in-interest,
agents, affiliates, representatives, attorneys, or advisors, or any
action purporting to do the foregoing in respect of the Order, the
Bidding Procedures, the Stalking Horse Agreement, or the Sale
Transaction.

The Bidding Procedures are approved, and will apply with respect to
any bids for, and the Auctions and sale of the Debtors' Assets,
including the Assets set forth in the Stalking Horse Agreement.
The Debtors are authorized to take all actions necessary or
appropriate to implement the Bidding Procedures in accordance with
the terms of the Order and the Bidding Procedures.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: May 14, 2021, at 4:00 p.m. (ET)

     b. Deposit: 10% of the Purchase Price

     c. Auction: If more than one Qualified Bid is timely received
(in addition to the Stalking Horse Bid), the Auctions will be
conducted virtually pursuant to procedures to be timely filed on
the Court's docket, on May 20, 2021, at 10:00 a.m. (ET), or at such
other time and location as the Debtors, after consultation with
advisors to the Consultation Parties, after providing notice to the
Qualified Bidders, may determine in their reasonable business
judgment.

     d. Sale Hearing: May 28, 2021, at 10:00 a.m. (ET)   

     e. Sale Objection Deadline: May 14, 2021, at 4:00 p.m. ET)

     f. The Stalking Horse Bidder is a Qualified Bidder and the bid
reflected in the Stalking Horse Bid (including as it may be
increased at the Auctions (if any)) is a Qualified Bid, as set
forth in the Bidding Procedures.

No later than May 21, 2021, at 4:00 p.m. (ET) the Debtors will (i)
file with the Court and post on the Claims Agent Website a notice
of the Successful Bid(s), Successful Bidder(s), Back-Up Bid(s), and
Back-Up Bidder(s), and (ii) provide or cause to be provided to
affected Counterparties information supporting the Successful
Bidder's ability to comply with the requirements to provide
adequate assurance of future performance.

The Sale Notice is approved, and no other or further notice of the
Assumption and Assignment Procedures, the Auctions, the Sale
Hearing, the Sale Objection Deadline, the Supplemental Objection
Deadline, and the Sale Transaction will be required if the Debtors
serve and publish such notice, in the manner provided in the
Bidding Procedures and the Order.  As soon as practicable, but no
later than three calendar days after entry of the Order, the
Debtors cause the Sale Notice to be filed with the Court and served
on the Sale Notice Parties.

The Assumption and Assignment Procedures and the Cure Notice are
approved.  The Debtors will file the Cure Notice with the Court and
serve the Cure Notice on the Counterparties no later than three
business days after entry of the Order.  As soon as reasonably
practicable after serving the Cure Notice, the Debtors will post a
copy of the Cure Notice on the Claims Agent Website.

The Debtors' assumption and assignment of the Designated Contracts
and Designated Leases to the Successful Bidder (or as otherwise
contemplated by the Successful Bid) is subject to approval of the
Court at the Sale Hearing and the consummation of the Sale
Transaction.

Notwithstanding the applicability of any of Bankruptcy Rules
6004(h), 6006(d), 7062, 9014, or any other provisions of the
Bankruptcy Rules or the Local Rules stating the contrary, the terms
and conditions of the Order will be immediately effective and
enforceable upon its entry, and any applicable stay of the
effectiveness and enforceability of the Order is waived.

The Debtors are authorized to make non-substantive changes to the
Bidding Procedures, the Assumption and Assignment Procedures, and
any related documents without further order of the Court.

The Debtors are authorized to take all steps necessary or
appropriate to carry out the Order.

A copy of the Bidding Procedures and Notices is available at
https://tinyurl.com/584ptznx from PacerMonitor.com free of charge.

                   About Eagle Hospitality Group

Eagle Hospitality Trust -- https://eagleht.com/ -- is a
hospitality
stapled group comprising Eagle Hospitality Real Estate Investment
Trust and Eagle Hospitality Business Trust.  Based in Singapore,
Eagle H-REIT is established with the principal investment strategy
of investing on a long-term basis in a diversified portfolio of
income-producing real estate, which is used primarily for
hospitality or hospitality-related purposes as well as real
estate-related assets in connection with the foregoing, with an
initial focus on the United States.

EHT US1, Inc. and 26 affiliates, including 15 LLC entities that
each owns hotels in the U.S., sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 21-10036) on Jan. 18, 2021.

EHT US1 estimated $500 million to $1 billion in assets and
liabilities as of the bankruptcy filing.

The Debtors tapped Paul Hastings LLP and Cole Schotz P.C. as their
bankruptcy counsel, FTI Consulting Inc. as restructuring advisor,
and Moelis & Company LLC as investment banker.  Rajah & Tann
Singapore LLP and Walkers serve as Singapore Law counsel and
Cayman
Law counsel, respectively.  Donlin, Recano & Company, Inc. is the
claims agent.

The U.S. Trustee for Region 3 appointed an official committee of
unsecured creditors on Feb. 4, 2021.  The committee tapped Kramer
Levin Naftalis & Frankel, LLP as its bankruptcy counsel, Morris
James LLP as Delaware counsel, and Province, LLC as financial
advisor.



ELMS INVESTORS: Case Summary & 19 Unsecured Creditors
-----------------------------------------------------
Debtor: Elms Investors, LLC
        2801 S. Dort Highway
        Flint, MI 48507

Chapter 11 Petition Date: March 30, 2021

Court: United States Bankruptcy Court
       Eastern District of Michigan

Case No.: 21-30506

Judge: Hon. Joel D. Applebaum

Debtor's Counsel: Ernest M. Hassan, Esq.
                  STEVENSON & BULLOCK, P.L.C.
                  26100 American Drive
                  Suite 500
                  Southfield, MI 48034
                  Tel: (248) 354-7906
                  E-mail: ehassan@sbplclaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by D. Mark Krueger, manager.

A copy of the Debtor's list of 19 unsecured creditors is available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/PLHKGHA/Elms_Investors_LLC__miebke-21-30506__0003.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/PD3IUYA/Elms_Investors_LLC__miebke-21-30506__0001.0.pdf?mcid=tGE4TAMA


ENERPLUS CORP: Egan-Jones Cuts Senior Unsecured Ratings to B
------------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Enerplus Corporation to B from B+. EJR also
downgraded the rating on commercial paper issued by the Company to
B from A3.

Headquartered in Calgary, Canada, Enerplus Corporation is one of
Canada's largest independent oil and gas producers.



ENTRUST ENERGY: Case Summary & 30 Largest Unsecured Creditors
-------------------------------------------------------------
Lead Debtor: Entrust Energy, Inc.
               FKA RetailOPCO of Texas, Inc.
             1301 McKinney Street
             Suite 2950
             Houston, TX 77010

Business Description: Entrust is in the business of generating,
                      transmitting, and distributing electrical
                      energy to homes and businesses.

Chapter 11 Petition Date: March 30, 2021

Court: United States Bankruptcy Court
       Southern District of Texas

Fifteen affiliates that concurrently filed voluntary petitions
seeking relief under Chapter 11 of the Bankruptcy Code:

     Debtor                                               Case No.
     ------                                               --------
     Entrust Energy, Inc.                                 21-31070
     Akyta Holdings, Inc.                                 21-31076
     Akyta IP, Inc.                                       21-31081
     Akyta, Inc.                                          21-31078

     Energistics, Inc.                                    21-31079
     Enserve, Inc.                                        21-31077
     Entrust Energy East, Inc.                            21-31073

     Entrust Energy Operations, Inc.                      21-31085
     Entrust Treasury Management Services, Inc.           21-31071

     Knocked, Corp.                                       21-31075

     NGAE, Inc.                                           21-31083
     Power of Texas Holdings, Inc.                        21-31074
     SPH Investments, Inc.                                21-31080
     Strategic Power Holdings, LLC                        21-31082

     Surge Direct Sales, Inc.                             21-31084

Debtors' Counsel: Elizabeth A. Green, Esq.
                  BAKER & HOSTETLER LLP
                  200 S. Orange Avenue
                  Suite 2300
                  Orlando, FL 32801
                  Tel: 407-649-4000
                  Fax: 407-841-0168
                  Email: egreen@bakerlaw.com

Estimated Assets: $100 million to $500 million

Estimated Liabilities: $50 million to $100 million

The petitions were signed by Alexis C. Keene, president, CEO and
secretary.

A copy of Entrust Energy, Inc.'s petition is available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/OX4L4GI/Entrust_Energy_Inc__txsbke-21-31070__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. AEP                                  TDSP            $1,494,140

PO Box 2121
Corpus Christie, TX 78403
Tel: (325) 674-7389
Email: trgutierrez@aep.com

2. Bandon River Capital, LLC           Broker           $1,087,296
14785 Preston Road                  Commissions
Suite 1030
Dallas, TX 75254
Tel: 214-649-5704
Email: info@bandonrivercapital.com

3. Burly Corp. of North America        Broker               $2,383
754 N. Burleson Blvd                Commissions
Burleson, TX 76028
Tel: (817) 295-1128

4. Centerpoint                          TDSP            $1,948,540
PO Box 4567
Houston, TX 77210
Tel: 713-207-5112
Email: Alva.Jones@centerpointenergy.com

5. CobbleStone Systems             Contract Labor           $1,832
428 S. White Horse
Pike Lindenwold, NJ 08021
Email: accounting@cobblestonesystem.com

6. Customer Choice Utilities           Broker               $2,625
1433 Meadow                          Commissions
Lakes Azle, TX 76020
Tel: (817) 308-0586
Email: customerchoiceutilities@gmail.com

7. Electric Reliability                Supply         $270,270,342
Council of Texas, Inc. (ERCOT)       Obligations
Attn: Legal Department
7620 Metro Center Drive
Austin, TX 78744-1654
Tel: 1-866-870-8124
Email: HelpDesk@ercot.com

8. Electricity Ratings, LLC            Broker               $4,294
1502 Sawyer Street                  Commissions
Suite 130
Houston, TX 77007
Tel: 866-303-9147
Email: moberle@texaselectricityratings.com

9. Exclusive Texas Group               Broker               $1,542
2343 Athens Street                  Commissions
Brownsville, TX 78520

10. Experian                         Collections            $4,265
PO Box 881971
Los Angeles, CA 90088-1971
Tel: 800-831-5614
Email: billing.questions@experian.com

11. Floqast, Inc.                     Accounting           $11,512
14721 Califa Street
Sherman Oaks, CA 91411
Tel: 818-698-8262
Email: accounting@floqast.com

12. G & K Marketing LLC                 Broker              $1,417
2222 Westerland Drive, Apt. 58       Commissions
Houston, TX 77063

13. JP Morgan Chase                   PPP Loan +        $1,614,253
712 Main Street Floor 9                Interest
Mail Code: TX2-N302
Houston, TX 77002
Tel: 713-216-7862
Email: Tiffany.Dugar@chase.com

14. Leslie Torres                      Broker               $1,800
10301 Buffalo Speedway #1405        Commissions
Houston, TX 77054

15. Lowfoot, Inc.                        IT                 $4,893
2-125 TheQueensway
Suite 200
Toronto M8Y 1H6 Canada
Email: peter@lowfoot.com

16. MAJ Marketing LLC                  Broker              $36,452
10935 Estate Lane                   Commissions
Suite S128
Dallas, TX 75328
Tel: (214) 377-9400
Email: info@majmarketing.com

17. Meriplex Communication, Ltd.         IT                 $1,827
10111 Richmond Avenue
Suite 500
Houston, TX 77042
Tel: (866) 637-4235
Email: billing@meriplex.com

18. New York State Research and     COGS - REC's            $6,121
Development
17 Columbia Circle
Albany, NY 12203
Tel: 518-862-1090
Email: nygats@apx.com

19. Nippon Gas Co., Ltd.             Shareholder       $59,146,038
4-31-8 Yoyogi                      Loans + Interest
Shibuya-kuTokyo 151-8582
Japan
Tel: +81-3-5308-2116
Email: kashiwaya13014@nichigas.co.jp

20. Nippon Gas USA, Inc.           Shareholder Loan     $8,648,225
1675 South State St.                 + Interest
Suite B
Dover, DE 19901
Tel: +81-5308-2116
Email: kashiwaya13014@nichigas.co.jp

21. North American                      Broker              $9,099
Venture Capital                      Commissions
12225 Greenville Avenue
Suite 1010
Dallas, TX 75243
Tel: 214-543-7031
Email: andrea.france@navcllc.com

22. NYC Department of Finance        NYC Utility        $1,343,418
66 John St                               Tax
2nd floor
New York, NY 10038
Tel: 212-639-9675
https://nycdepartmentoffinance.dynamics365portals.us/contact-us/

23. Oncor                                TDSP           $2,230,589
1616 Woodall
Rodgers Freeway
Dallas, TX 75202
Tel: 214-486-5484
Email: Tamara.Brazile2@oncor.com

24. Platinum Xchange                    Broker              $5,458
Enterprises, Inc.                     Commissions
3033 Chimney Rock Rd.
Houston, TX 77056

25. PJM NORDEO/NEAST/NESDAY              COGS           $1,775,758
2750 Monroe Blvd.
Audubon, PA 19403
Tel: (866) 400-8980
Email: mrkt_settlement_ops@pjm.com

26. RSM US LLP                            IT                $3,357
331 W. 3rd Street
Suite 200
Davenport, IA 52801
Email: alice.mulholland@rsmus.com

27. Saracen Energy Advisors LP       COGS - Load            $7,873
3033 W. Alabama Street                Management
Houston, TX 77098
Tel: 713-285-2900

28. Texas Comptroller of              Sales Tax         $1,610,201
Public Accounts                     Audit Penalty
111 E 17th St
Austin, TX 78774
Tel: 800-252-5555
https://comptroller.texas.gov/web-forms/tax-help/

29. Texas New Mexico Power              TDSP              $192,005
1207 W. Parkwood Avenue
Friendswood, TX 77546
Tel: 800-738-5579
Email: TNMPBilling@tnpe.com

30. WhitePages Pro                    Dues and              $1,838
Dept. LA 24184                      Subscriptions
Pasadena, CA 91185
Email: accountsreceivable@ekata.com


FALLS EVENT: Trustee's $1.3M Sale of Beaverton Property Approved
----------------------------------------------------------------
Judge R. Kimball Mosier of the U.S. Bankruptcy Court for the
District of Utah authorized Michael F. Thomson, the Chapter 11
Trustee of the consolidated bankruptcy estate of The Falls Event
Center, LLC, and affiliates, to sell to Westland Partners, LLC, or
its permitted assigns for $1.3 million, the following real and
personal property located in Beaverton, Oregon, described as:

       "A commercial condominium unit located at 12655 SW Millikan
Way, Beaverton, Oregon (which is Unit 1 of The Round Garage
Condominium), consisting of approximately 15,255 square feet of
commercial space and more particularly described on Exhibit A
attached to the Purchase Agreement, together with (a) all
improvements and fixtures located therein; (b) all personal
property owned by Seller with respect thereto; and (c) all
transferable licenses, utility contracts, plans and specifications,
warranties and other intangible personal property, rights,
easements, privileges and appurtenances related thereto."

The Purchase Agreement, as amended, is approved.

The sale is free and clear of liens or interests, including the
Liens and Encumbrances, with any valid liens or interests in the
Property attaching to the Net Sale Proceeds.

The Trustee is authorized to disburse the proceeds of sale at
closing to pay (a) the costs of sale (including JLL's 5%
commission), (b) any outstanding taxes and assessments, and (c) the
Liens and Encumbrances.

The hearing on the Motion, scheduled for March 9, 2021, at 11:00
a.m., is stricken.

A copy of the Agreement is available at
https://tinyurl.com/kb3uz4v7 from PacerMonitor.com free of charge.

                  About The Falls Event Center

The Falls Event Center LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Utah Case No. 18-25116) on July 11,
2018.  At the time of the filing, the Debtor was estimated to have
assets of $50 million to $100 million and liabilities of $100
million to $500 million.

Judge R. Kimball Mosier oversees the case.  

Ray Quinney & Nebeker P.C. is the Debtor's legal counsel.  The
Debtor tapped Gil Miller and his firm Rocky Mountain Advisory,
LLC,
as restructuring advisors.

On July 27, 2018, the U.S. Trustee appointed an official committee
of unsecured creditors in the case.

In November 2018, Judge R. Kimball Mosier entered an order
appointing Michael F. Thomson as Chapter 11 trustee.  DORSEY &
WHITNEY LLP is the Trustee's counsel.

On April 30, 2019, the Court appointed Jones Lang Lasalle Americas,

Inc., and Jones Lang Lasalle Brokerage, Inc., as Real Estate Broker

for the Trustee.



FIREBALL REALTY: Manchester Property Sale Hearing Moved to April 27
-------------------------------------------------------------------
Judge Michael A. Fagone of the U.S. Bankruptcy Court for the
District of New Hampshire continued the hearing set for April 13,
2021, at 10:00 a.m., on Fireball Realty, LLC's private sale of the
real property located at 16 South Willow Street, in Manchester, New
Hampshire, to Charles Sargent, Sr., and/or assignee for $720,000
pursuant to the terms of their Purchase and Sale Agreement, until
April 27, 2021, at 10:00 a.m.

The Property consists of a commercial building, said deed is
recorded in the Hillsborough County Registry of Deeds in Book 8988,
Page 0609.  It is the last real property owned by the Debtor.  

The Order is effective as of the date thereof.
         
           About Fireball Realty, LLC

Fireball Realty LLC is a real estate agency in Manchester, New
Hampshire.

The Debtor sought Chapter 11 protection (Bankr. D. N.H. Case No.
19-10922) on June 28, 2019.

The Debtor estimated assets and liabilities in the range of $1
million to $10 million.

The Debtor tapped William S. Gannon, Esq., at William S. Gannon
PLLC as counsel.

The petition was signed by Charles R. Sargent, Jr., member.



FIRSTENERGY CORP: Egan-Jones Keeps BB Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by FirstEnergy Corporation.

Headquartered in Akron, Ohio, FirstEnergy Corporation operates as a
public utility holding company.



FIT FOOD: Seeks to Hire Sue Lasky as Legal Counsel
--------------------------------------------------
Fit Food Fresh Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to hire Sue Lasky P.A. as its
legal counsel.

The firm will provide these services:

     (a) advise the Debtor of its powers and duties in the
continued management of its financial affairs;

     (b) advise the Debtor of 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 bankruptcy plan.

Susan Lasky, Esq., the firm's attorney who will be handling the
case, will be paid at the reduced rate of $400 per hour for
attorney fees and $200 per hour for paralegal services.  

Prior to its bankruptcy filing, the Debtor paid the firm $4,000 for
its pre-bankruptcy services and $1,717 for the filing fee.  The
firm also received $6,000 for its post-petition services.

Ms. Lasky disclosed in a court filing that she and her firm do not
represent an interest adverse to the Debtor and its bankruptcy
estate.

The firm can be reached through:

     Susan D. Lasky, Esq.
     Sue Lasky PA
     320 S.E. 18 St
     Ft. Lauderdale, FL 33316
     Phone: 954-400-7474
     Fax: 954-206-0628
     Email: Sue@SueLasky.com

                       About Fit Food Fresh

Fit Food Fresh Inc. -- https://fitfoodfresh.com/ -- is a premium
meal plan provider across the tri-county region and Martin County.

Fit Food Fresh filed for Chapter 11 bankruptcy petition (Bankr.
S.D. Fla. Case No. 21-11858) on Feb. 26, 2021.  Stephen Kaiser,
president, signed the petition.  Fit Food Fresh listed $126,636 in
total assets and $1.68 million in total liabilities.  Judge Mindy
A. Mora oversees the case.  Sue Lasky PA, led by Susan D. Lasky,
Esq., is the Debtor's legal counsel.


FMC TECHNOLOGIES: Egan-Jones Keeps B+ Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on March 17, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by FMC Technologies Incorporated.

Headquartered in Houston, Texas, FMC Technologies, Inc. provides
oilfield services and equipment.



FURNITURE FACTORY: Plan Exclusivity Period Extended Thru June 3
---------------------------------------------------------------
At the behest of Furniture Factory Ultimate Holding, L.P. and its
affiliates, Judge John T. Dorsey of the U.S. Bankruptcy Court for
the District of Delaware extended the period in which the Debtors
may file and solicit acceptances of the Chapter 11 plan through and
including June 3, 2021, and August 2, 2021, respectively.

The extension of the Exclusive Periods will allow the Debtors to
consummate the sale of substantially all of their assets and will
provide the Debtors the control over the planning process, which
will provide the necessary framework and efficiencies that are
necessary for the unresolved contingencies that exist in the
Debtors' case.

A copy of the Court's Extension Order is available at
https://bit.ly/3wbYoHG from stretto.com.

                    About Furniture Factory Ultimate Holding

Furniture Factory Outlet, LLC retails furniture and accessories
products and serves customers in the United States. It was founded
in 1984 in Muldrow, Okla., around an original concept of providing
quality furniture at highly competitive prices with its "lowest
price every day" guarantee.

Furniture Factory and its affiliates, including Furniture Factory
Outlet, LLC, sought Chapter 11 protection (Bankr. D. Del. Lead Case
No. 20-12816) on November 5, 2020. Furniture Factory was estimated
to have $10 million to $50 million in assets and liabilities.

The Honorable John T. Dorsey is the case judge.

The Debtors tapped Klehr Harrison Harvey Branzburg LLP as legal
counsel, Focalpoint Securities LLC as an investment banker, RAS
Management Advisors LLC as a financial advisor, and B. Riley Real
Estate, LLC as their real property lease consultant. Stretto is the
claims agent.


GARRISON SHORTSTOP: Seeks to Hire Reynolds & Company as Accountant
------------------------------------------------------------------
Garrison Shortstop, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Kentucky to hire Reynolds &
Company as its accountant.

The Debtor requires an accountant to prepare its tax returns.

Reynolds & Company's hourly rates range from $65 to 175.

William Tackett, a director at Reynolds & Company, disclosed in a
court filing that he and his firm, are "disinterested parties" as
contemplated by the Bankruptcy Code.

The firm can be reached through:

     William H. Tackett
     Reynolds & Company
     839 Gallia Street
     Portsmouth, OH 45662
     Phone: 740-353-1040
     Fax: 740-353-3668
     Email: wtackett@reynolds-cpa.com

                     About Garrison Shortstop

Garrison Shortstop, LLC sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Ky. Case No. 20-10262 on Dec. 1,
2020.  In the petition signed by Lucinda Applegate, member, the
Debtor disclosed that it had estimated assets of between $100,000
and $500,000 and liabilities of between $1 million and $10
million.

Judge Tracey N. Wise oversees the case.

The Debtor tapped The Baker Firm, PLLC as its legal counsel and
Reynolds & Company as its accountant.


GEO GROUP: Moody's Lowers CFR to B2 on Earnings Loss
----------------------------------------------------
Moody's Investors Service downgraded GEO Group Inc.'s corporate
family rating and senior unsecured debt rating to B2 from B1.
Moody's also downgraded GEO's senior secured credit facility rating
to B1 from Ba3. In the same rating action, Moody's assigned a
speculative grade liquidity rating of SGL-3 to the company. The
ratings outlook is stable.

The rating actions reflect the potential risk of material revenue
and earnings loss as federal agencies look to disassociate from
private prison operators through the non-renewal of contracts upon
expiration.

Rating downgrades:

Issuer: GEO Group, Inc.

Corporate family rating to B2 from B1

Senior unsecured debt to B2 from B1

Senior unsecured debt shelf to (P)B2 from (P)B1

Senior secured bank credit facility to B1 from Ba3

Ratings assigned:

Issuer: GEO Group, Inc.

Speculative grade liquidity rating at SGL-3

Outlook actions:

Issuer: GEO Group, Inc.

Outlook stable

RATINGS RATIONALE

As of December 31, 2020 the Federal Bureau of Prisons (BOP), United
States Marshals Service (USMS), and Immigration and Customs
Enforcement (ICE) represented approximately 14%, 13% and 28% of
GEO's revenues, respectively. It is expected that the private
prison industry could transform itself to meet government needs by
selling or leasing, rather than operating, some of its owned
facilities, though the outcome of contract renewals across federal
agencies and facilities and the ultimate effect on cash flows
remain uncertain at this time.

GEO's B2 corporate family rating reflects its adequate liquidity
position, experienced management team and the credit strength of
its government customers and tenants which are predominantly
investment grade rated sovereign governments and U.S. states. The
rating also reflects GEO's stable operating performance and solid
credit profile for the rating category. These positive factors are
offset by the company's high secured debt levels, lumpy debt
maturity schedule and its operations in a niche business that is
sensitive to government policy toward incarceration as well as the
increasing disassociation from lenders and investors towards
private prison operators, and therefore the future needs of the
REIT's publicly funded clients and tenants. Moody's regards the
REIT's business sensitivities and headline risk as a social
consideration under its ESG framework.

The REIT's SGL-3 rating reflects an adequate liquidity profile over
the next twelve month period. In late 2020, the company drew $250
million on its existing $900 million secured credit facility due in
2024 and reduced its quarterly cash dividend, to provide itself
with ample cushion to meet funding needs over the medium-term.
Additionally in February 2021, the company issued $230 million of
6.5% exchangeable private notes due 2026, using proceeds to redeem
its outstanding $194 million of 5.875% senior notes due 2022.
Moody's note that this recent issuance proves successful access to
funding, though with a higher cost of capital. Post issuance, the
company has no maturities until April 2023 when $282 million of
senior notes come due, however the REIT's liquidity position could
weaken if access to and cost of capital remain challenged
long-term. Furthermore, the company's near-term covenant cushion on
its revolving credit facility could deteriorate from any shortfall
in revenue and cash flows caused by future contract non-renewals.
At year-end 2020, the REIT had approximately $284 million in cash
on hand and $136 million in revolver availability. Despite concerns
related to future access to financing, GEO maintains committed to
allocating capital and excess cash flows to pay down debt in the
current environment.

The stable outlook reflects Moody's expectation that GEO is
committed to maintaining leverage metrics over the longer term
along with an adequate liquidity profile for the rating category.

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

Upward rating movement will be unlikely in the medium term and will
require more clarity on the full effect of this announcement to the
REIT's cash flows. In addition, positive clarity on the
disassociation from lenders and investors towards private prison
operators may also lead to upward rating movement.

Downward rating pressure would occur from continued adverse events,
such as litigation or publicity related to private prison
management and it's utilization by state and federal authorities,
leading to a loss of market share in private prison ownership and
management. Furthermore, contract non-renewals resulting in
material revenue and occupancy declines would also lead to downward
rating pressure.

GEO Group, Inc. (NYSE: GEO) is a leading provider of government
outsourced services focused on the management and ownership of
correctional facilities, processing centers, reentry and
residential community-based and youth services to Federal, State,
and local governments in the United States, Australia, South Africa
and the United Kingdom.

The principal methodology used in these ratings was REITs and Other
Commercial Real Estate Firms published in September 2018.


GEORGE A. SPRAGUE: $175K Sale of 1% Interest in Gas Holdings OK'd
-----------------------------------------------------------------
Judge Alan C. Stout of the U.S. Bankruptcy Court for the Western
District of Kentucky authorized George Andrew Sprague's sale of his
1% membership interest in GAS Holdings, LLC, to GAS Holdings for
$175,000.

The Debtor will hold the proceeds from the sale in the counsel's
escrow until a plan of reorganization is confirmed or is otherwise
ordered by the Court.

The Order is effective upon its entry by the Court, notwithstanding
the stay contemplated by Rule 6004(h) of the Federal Rules of
Bankruptcy Procedure.

George Andrew Sprague sought Chapter 11 protection (Bankr. W.D. Ky.
Case No. 20-40566) on Sept. 13, 2017.  The Debtor chose to proceed
as a small business debtor pursuant to Subchapter V of Chapter 11.
Elizabeth Zachem Woodward has been appointed as the Subchapter V
Trustee.



GERASIMOS ALIVIZATOS: $535K Sale of Ocean City Property Approved
----------------------------------------------------------------
Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland authorized Gerasimos Alivizatos' sale of the
real property located at 103 Caroline St., in Ocean City, Maryland,
to Home 4 Life, LLC, for $535,000.

The sale is free and clear of any and all liens, claims,
encumbrances and other interests (whether contractual, statutory or
otherwise) of any kind or nature including, without limitation, the
following liens, by consent:

      a. of Calvin B. Taylor Banking Co. ("CBT"), recorded in the
land records of Worcester County, Maryland at Liber 5185 Folio
730;

      b. of the Estate of Russell B. Ruggerio, recorded in the land
records of Worcester County, Maryland at Liber 5185 Folio 733; and


      c. of CBT, recorded in the land records of Worcester County,
Maryland at Liber 6115 Folio 249.

Upon closing of the sale approved, CBT's lien will attach to the
proceeds of such sale, and after the payment of all agreed closing
costs associated therewith, the entire balance of the net sale
proceeds be disbursed at said closing to CBT in full and final
satisfaction of its liens against, and only with respect to, the
Property.

Nicholas Preziozi, the Realtor employed in the case to sell the
Property, will receive commission in for the sale of the Property,
and the Debtor is authorized to pay the Realtor as part of the
closing costs of the sale at the closing the earned 5% commission
in the amount of $26,750 plus the earned $450 flat fee pursuant to
the Realtor's listing agreement.

The 14-day stay of the Order per Fed. R. Bakr. P. 6004(h) is
waived.

Gerasimos Alivizatos sought Chapter 11 protection (Bankr. D. Md.
Case No. 20-15354) on May 19, 2020.  The Debtor tapped George
Roles, Esq., as counsel.  On June 11, 2020, the Court appointed
Nicholas Preziosi at Pen Fed Reality as Realtor.



GIA REDEVELOPMENT: Darnell Buying Los Angles Property for $1.5M
---------------------------------------------------------------
Gia Redevelopment, LLC, asks the U.S. Bankruptcy Court for the
Central District of California to authorize the sale of the real
property located at 5055 Mount Helena Avenue, in Los Angeles,
California, to Rebecca Darnell for $1.5 million, in accordance with
the terms and conditions of their Sale and Purchase Agreement.

A hearing on the Motion is set for April 20, 2021, at Time: 11:00
a.m.

The Debtor is in the real estate development and investment
business.  It acquired the Subject Property in January 2018 with
the help of a construction loan with an entity called RCN Capital,
in the amount of $ 840,000.

At the time of the acquisition, the Subject Property was a 700
square foot property in severe disrepair.  With the construction
loan, the Debtor would be able to obtain the necessary permits and
extend the property into a 2400 square foot living space consisting
of 4-bed room 3-bath room, and market same.

On Nov. 6, 2019, the Debtor refinanced with Quanta Finance LLC in
the amount of $1.2 million to pay off the original construction
loan.  Quanta Finance, LLC later assigned the note to Sharpe
Opportunity Trust Fund.  The note provided an interest of 9% with a
monthly payment of $8,506.06 along with where applicable, late fees
and attorney's fees.

The onset of Covid 19 in 2020 caused substantial delay in
completing construction due to supply chain issues and for an
extended period of time, much of the local government were not
fully available to process the relevant permits.  This delayed the
listing and sale of the Subject Property.

The Debtor requested for a moratorium be set in place which 1
Sharpe denied but only advised the Debtor of same in the latter
part of 2020 when it set the foreclosure sale in motion.  In the
interim, the Debtor was able to secure a buyer for the Subject
Property for a sale price of $1.5 million, free and clear of any
and all interests.  Escrow is not able to close as the Debtor
alleges that 1 Sharpe's pay off demand was grossly inflated.

As of Dec. 31, 2020, 1 Sharpe's servicer provided a Borrower's
Statement of Account that showed arrears of $91,457, which plus the
principal balance of $ 1.2 million would reflect a balance of
$1,291,457.

When escrow opened, 1 Sharpe submitted a pay off demand of
$1,435,000 (as of Jan. 28, 2021), which was $143,543 more than what
was contained in the borrower's statement as of Dec. 31, 2020,
which meant that aside from the late fees, the regular loan
interests as well as the attorney's fees, 1 Sharpe was demanding
19% in default interest in the pay off.  With the as is pay off
demand from 1 Sharpe, other lien holders would not be paid.  The
existing third party lien holders and brokers are willing to take a
substantial reduction in their pay off so that escrow could close.

The Debtor attempted without success to negotiate a reduction in
the pay off being that it believed the moratorium was unreasonably
withheld. Had Debtor been given a moratorium, 1 Sharpe would not be
entitled to any default interests, late fees and attorney's fees.


The Subject Property had a Trustee sale date of Feb. 2, 2021.  The
Debtor was left with no alternative but to seek chapter 11 relief
on Feb. 1, 2021, to seek the Court's intervention in determining a
bona fide dispute on the interest/default interest rate issue with
1 Sharpe.  

The Debtor's filing on Feb. 1, 2021 (Case No 2:21-bk-10803 - ER),
was dismissed as deficient schedules were not filed in time as the
managing member at that time contracted Covid-19 and was bedridden
for more than 21 days.  The Debtor re-filed its Chapter 11 case on
March 1, 2021 in the current matter of In re: GIA Redevelopment,
LLC, Case No. 2:21-bk-1 1639 BR.

One of the condition of the sale and purchase agreement between the
Debtor and the Buyer was that the Buyer was able to take possession
of the Subject Property by Feb. 25, 2021 as she had to vacate her
former home.  The Buyer has been in possession of the Subject
Property as of Feb. 25, 2021.  As such, the Debtor is unable to
reject the sale and purchase contract.

There is a bona fide dispute with reference to the amount owed to
the holder of the first lien, 1 Sharpe.  The holder of the Second
Deed of Trust R A Sanchez has agreed to take on a reduction of his
lien.  There are two other mechanic's liens with aggregate claims
in the amount of about $5,000 which will be paid in full.  The
delinquent and current pro-rated real property taxes will also be
paid in full.

The Sale Price is $1.5 million.  Under the Debtor's calculation
based upon regular interest rate as per the note, plus attorney's
fees and costs, if 1 Sharpe would accept $1.33 million, the balance
of the proceeds would be paid as follows: (i) the holder of the
second deed of trust would be paid $77,550.45; (ii) mechanic lien -
Ganahl Lumber Co. would be paid $2,215.75; (ii) mechanic lien - SB
Closets, Inc. would be paid $2,693; (iv) Property Tax - $10,644.30;
(v) Broker's Commission (4%) - $60,000; and (vi) Escrow costs -
$17,896.50.

The sale of the Subject Property will minimize administrative
expenses to the Estate by resolving the Estate's administration in
a speedy and cost-efficient manner for the benefit of all the
secured lien holders and creditors.

by the Motion, the Debtor asks that the Court enters an order
providing that the Motion is approved in its entirety; and the
holder of the First Deed of Trust, 1 Sharpe, recalibrates its pay
off demand in accordance to the regular rate of interest at 9% plus
costs and attorney's fees.

A copy of the Agreement is available at
https://tinyurl.com/r67s3u7j from PacerMonitor.com free of charge.

       About Gia Redevelopment, LLC

Gia Redevelopment, LLC sought Chapter 11 protection (Bankr. D.C.
Cal. Case No. 21-11639) on March 1, 2021.  The case is assigned to
Judge Ernest M. Robles.

The Debtor estimated assets and liabilities in the range of $1
million to $10 million.

The Debtor tapped Robert Altagen, Esq., at Robert S Altagen as
counsel.

The petition was signed by Jeff Thompson, managing member.



GLACIAL MATERIALS: May 5 Hearing on Amended Disclosure Statement
----------------------------------------------------------------
Glacial Materials, LLC, filed its First Amended Disclosure
Statement and Plan on March 19, 2021.  

The Honorable Michael J. Kaplan will convene a hearing to consider
for approval of the First Amended Disclosure Statement on May 5,
2021, at 12 p.m. in Robert H. Jackson United State Courthouse, 2
Niagara Square, 5th Floor Orleans Courtroom, Buffalo, NY 14202.  
April 30, 2021, is fixed as the last day for filing and serving in
accordance to Fed. R. Bankr.P. 3017 a written Objection to the
Disclosure Statement.

                      About Glacial Materials

Glacial Materials, LLC, based in Buffalo, N.Y., sought chapter 11
protection (Bankr. W.D.N.Y. Case No. 16-10907) on May 5, 2016, is
represented by Robert B. Gleichenhaus, Esq., at Gleichenhaus,
Marchese & Weishaar, P.C., in Buffalo, N.Y., and estimated its
assets and debts at less than $10 million at the time of the
filing.


GOODYEAR TIRE: Moody's Confirms B1 CFR Amid Cooper Tire Acquisition
-------------------------------------------------------------------
Moody's Investors Service confirmed the ratings of The Goodyear
Tire & Rubber Company, including the B1 corporate family rating,
B1-PD probability of default rating, senior secured second-lien
term loan rating of Ba2, senior unsecured guaranteed notes rating
of B2, senior unsecured unguaranteed notes rating of B3 and
Goodyear Europe B.V.'s senior unsecured guaranteed notes rating of
Ba3. The Speculative Grade Liquidity rating was changed to SGL-2.
The rating outlook was changed to stable from ratings under
review.

The rating action considers the pending acquisition of Cooper Tire
& Rubber Company (Cooper Tire) which will result in a comprehensive
product offering across the tire value spectrum with greater
volumes creating the opportunity to drive manufacturing and
distribution synergies, and the substantial amount of equity that
Goodyear is including for the purchase. This action concludes the
review for downgrade initiated on February 23, 2021 following
Goodyear's announcement to acquire Cooper Tire.

RATINGS RATIONALE

Goodyear's ratings reflect its strong global position as a
manufacturer of aftermarket and original equipment tires supported
by a leading market share position in North America, good scale and
growth in higher-margin 17-inch and larger tires. The combination
with Cooper Tire strengthens Goodyear's US replacement tire
position while also meaningfully boosting the original equipment
tire business in China where demand is accelerating.

Moody's believes management's projected cost synergies, one-time
working capital cash savings and net present value of cash savings
from accelerated utilization of tax attributes as a result of the
acquisition are all largely attainable, and will help with the
company's ongoing challenge to improve its cost structure and pay
down debt. Tire volumes are expected to sharply rebound in 2021
following two years of contraction, leading to better cost
absorption. More specifically, Goodyear should also benefit from
the continued volume recovery in US replacement tires as automotive
care centers reopen and customer traffic improves, namely with
Walmart Inc. where Goodyear maintains high market share.

The acquisition increases pro forma debt-to-EBITDA (including
Moody's standard adjustments) towards 6x but should result in
annual free cash flow of over $200 million for accelerated debt
repayments. As a result, Moody's expects debt-to-EBITDA to fall
towards 4x by year-end 2022. The EBITA margin is expected to
rebound sharply in 2021 and resume growth in 2022 as continued cost
savings and distribution synergies gain traction.

The stable outlook reflects Moody's expectations for industry tire
volumes to continue rebounding through 2021, leading to improved
cost absorption and margins. The combined entity should generate
strong cash flow sufficient to fund growth investments and debt
repayment while maintaining a sizable cash position and modest
reliance on revolving credit facilities.

Goodyear's SGL-2 Speculative Grade Liquidity Rating is supported by
Moody's expectation for maintenance of a robust cash position ($1.5
billion at December 31, 2020) and significant availability under
various revolving credit facilities. At year-end 2020, the company
had over $1.5 billion of availability (zero drawn) under its $2
billion asset-based lending facility (ABL) expiring 2025 and full
availability under the EUR800 million revolving credit facility set
to expire 2024. Moody's expects free cash flow, including Cooper
Tire's accretive free cash flow profile, to comfortably exceed $200
million in 2021 even with higher growth investment in working
capital and capital expenditures.

Important to Goodyear's liquidity profile is its ability to factor
receivables. At December 31, 2020 the gross amount of receivables
sold was $451 million. Moody's considers this a potential funding
risk if markets are not accessible for continued factoring
arrangements.

Moody's took the following actions:

Confirmations:

Issuer: Goodyear Tire & Rubber Company (The)

LT Corporate Family Rating, Confirmed at B1

Probability of Default Rating, Confirmed at B1-PD

Senior Secured Bank Credit Facility, Confirmed at Ba2 (LGD2)

Gtd. Senior Unsecured Regular Bond/Debenture, Confirmed at B2
(LGD4)

Senior Unsecured Regular Bond/Debenture, Confirmed at B3 (LGD6)

Issuer: Goodyear Europe B.V.

BACKED Senior Unsecured Regular Bond/Debenture, Confirmed at Ba3
(LGD2 from LGD3)

Upgrades:

Issuer: Goodyear Tire & Rubber Company (The)

Speculative Grade Liquidity Rating, upgraded to SGL-2 from SGL-3

Outlook Actions:

Issuer: Goodyear Tire & Rubber Company (The)

Outlook, Changed To Stable From Ratings Under Review

Issuer: Goodyear Europe B.V.

Outlook, Changed To Stable From Ratings Under Review

The Ba2 rating on the secured second-lien term loan reflects the
guarantees from Goodyear's material domestic subsidiaries, as well
as a second claim on certain Goodyear North American assets
(receivables, inventory, trademarks and some shareholdings) after
the first-lien ABL (unrated). Goodyear Europe B.V.'s Ba3 unsecured
rating reflects structural seniority of the issuer along with the
benefit of guarantees from Goodyear's material North American
subsidiaries. This rating includes a one-notch override down from
application of the LGD model to consider the likelihood of
increased secured borrowings, including the EUR800 million
revolving credit facility, at Goodyear Europe B.V. which would
lower the recovery prospects for the unsecured notes.

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

The ratings could be upgraded with improving margins, boosted by
better than anticipated savings/synergies from the acquisition. The
expectation that meaningful, positive free cash flow will be used
for debt reduction such that debt-to-EBITDA falls to the mid-3x
range or EBITA-to-interest eclipses 3x could also warrant positive
rating action.

Following the transaction close, important near-term factors to
gauge how effectively the integration is tracking include the
impact on supplier and customer relations as well as inventory
management with incremental Cooper Tire volumes flowing through
Goodyear's distribution channels. The combined entity's ability to
effectively manage through, and offset, fluctuations in raw
material costs will also be an important consideration. From a
credit metrics perspective, ratings could be downgraded if the
EBITA margin declines to the mid-5x range, free cash flow falls
well shy of Moody's expected level or debt-to-EBITDA approaches 6x.
EBITA-to-interest below 2.5x could also result in a downgrade.
Ratings pressure could also arise from a meaningful decline in
liquidity, including increased reliance on revolving credit
facilities.

Goodyear's role within the automotive industry exposes the company
to material environmental risks arising from increasing regulations
on carbon emissions. As automotive manufacturers seek to introduce
more electrified powertrains, traditional internal combustion
engines will become a smaller portion of the car parc. Electric and
battery electric vehicles are heavier, requiring tires to handle
the increase in weight while tasking tire manufacturers to conserve
raw materials with greater durability.

The principal methodology used in these ratings was the Automotive
Supplier Methodology published in January 2020.

The Goodyear Tire & Rubber Company is one of the largest tire
manufacturers in the world. Revenues for the year ended December
31, 2020 were approximately $12 billion. Pro forma revenues
including Cooper Tire are expected to be nearly $15 billion.


GRIDDY ENERGY: Customers Can Get Chapter 11 Committee
-----------------------------------------------------
Law360 reports that the customers of bankrupt Texas power supplier
Griddy Energy may be getting a committee to represent their
interests after a Texas bankruptcy judge was told Monday, March 29,
2021, that no other potential unsecured creditors have asked to
take part in the Chapter 11 case.

At a virtual hearing, U.S. Bankruptcy Judge Marvin Isgur approved a
notice program and a claims deadline for those customers while
saying he would consider requests by customers and the Texas state
government for a customer committee later this week.

                       About Griddy Energy

California startup Griddy Energy is an American power retailer that
formerly sold energy to people in the state of Texas at wholesale
prices for a $9.99 monthly membership fee and had approximately
29,000 members.  Griddy was a feature of Texas' unusual,
deregulated system for electric power.  The vast majority of Texans
-- and Americans -- pay a fixed rate for electric power and get
predictable monthly bills.  However, Griddy works by connecting
customers to the wholesale market for electricity, which can change
by the minute and is more volatile, for a monthly fee of $9.99.

During February 2021's winter storm in Texas, power generators
failed and demand for heating shot up.  In response, ERCOT raised
the price of electricity to the legal limit of $9 per kilowatt-hour
and kept it there for several days. Griddy customers who didn't
lose power were hit with massive electric bills that were
auto-debited from their bank accounts.

State grid operator ERCOT at the end of February 2020 cut off the
Griddy's access to customers for unpaid bills following the Texas
freeze. The Texas attorney general also said it is suing Griddy,
saying it engaged in deceptive trade practices by issuing excessive
bills.

Griddy Energy filed a chapter 11 bankruptcy petition (Bankr. S.D.
Tex. Case No. 21-30923) on March 15, 2021.

Griddy estimated $1 million to $10 million in assets and $10
million to $50 million in liabilities as of the bankruptcy filing.

Griddy is represented by Baker Botts LLP as legal counsel.  Griddy
is represented by Crestline Solutions, LLC and Scott Pllc as public
affairs advisors. Stretto is the claims agent.



GUITAMMER COMPANY: Seeks to Hire Schwieg Law as Legal Counsel
-------------------------------------------------------------
The Guitammer Company seeks approval from the U.S. Bankruptcy Court
for the Southern District of Ohio to hire Schwieg Law as its legal
counsel.

The firm's services include the preparation of pleadings,
examinations or depositions of witnesses, negotiations for the sale
of assets of the estate and the formulation of a Chapter 11 plan of
reorganization.

Schwieg Law charges $300 per hour.

Frederic Schwieg, Esq., at Schwieg Law, disclosed in a court filing
that he is a disinterested person as that term is defined in the
Bankruptcy Code.

Schwieg Law can be reached at:

     Frederic P. Schwieg, Esq.
     Schwieg Law
     19885 Detroit Rd #239
     Rocky River, OH 44116-1815
     Tel: 440-499-4506
     Fax: 440-398-0490
     Email: fschwieg@schwieglaw.com

                    About The Guitammer Company

The Guitammer Company, a Columbus, Ohio-based manufacturer of audio
and video equipment, filed its voluntary petition for relief under
Chapter 11 of the Bankurptcy Code (Bankr. S.D. Ohio Case No.
21-50832) on March 16, 2021.  At the time of filing, the Debtor
disclosed $1,240,945 in assets and $4,559,936 in liabilities.
Frederic P. Schwieg, Esq., at Schwieg Law, serves as the Debtor's
legal counsel.


GULFPORT ENERGY: Wins September 13 Plan Exclusivity Extension
-------------------------------------------------------------
Judge David R. Jones of the U.S. Bankruptcy Court for the Southern
District of Texas, Houston Division extended the periods within
which the Gulfport Energy Corporation and its affiliates have the
exclusive right to file a chapter 11 plan through and including
September 13, 2021, and to solicit acceptances through and
including November 8, 2021.

The Debtors are actively negotiating to build further consensus for
their proposed Plan and bring these chapter 11 cases to a
value-maximizing conclusion:

(i) the Debtors are continuing negotiations with affiliates of TC
Energy and Rover Pipeline regarding a potential resolution of the
rejection of their firm transportation contracts; and

(ii) the Debtors are engaged in constructive negotiations with the
Committee regarding potential modifications to the Debtors' chapter
11 plan that would resolve the Committee's opposition to
confirmation.

The Debtors intend to use the weeks ahead to narrow any remaining
issues and work towards consensual resolutions with their
stakeholders. If acceptable resolutions cannot be reached, the
Debtors are prepared to meet their burden with respect to the
rejection motions and confirmation.

Recently, the Debtors received Court approval of their Disclosure
Statement on a fully-consensual basis reflecting agreements reached
with the Committee and other stakeholders. With solicitation
underway, the Debtors are proceeding toward confirmation in early
April 2021.

The Debtors are paying their debts as they come due. The Debtors
have generally paid their undisputed post-petition debts in the
ordinary course of business or as otherwise provided by Court
order.

The Debtors will use the extended Exclusivity Periods not only to
continue to press forward with the confirmation of the Plan but to
work with any parties in interest who do not yet support the Plan
in hopes of arriving at a consensual resolution. Also, the
extension of the Exclusivity Periods will permit the Debtors to
continue pursuing their value-maximizing plan process and will
enable the Debtors' stakeholders to realize the benefits of months
of hard-fought negotiations.  

A copy of the Debtors' Motion to extend is available at
https://bit.ly/3rvk0v7 from epiq11.com.

A copy of the Court's Extension Order is available at
https://bit.ly/3sB4Ohn from epiq11.com.

                            About Gulfport Energy

Gulfport Energy Corporation (NASDAQ: GPOR) --
http://www.gulfportenergy.com/-- is an independent natural gas and
oil company focused on the exploration and development of natural
gas and oil properties in North America and a producer of natural
gas in the contiguous United States.  Headquartered in Oklahoma
City, Gulfport holds significant acreage positions in the Utica
Shale of Eastern Ohio and the SCOOP Woodford and SCOOP Springer
plays in Oklahoma. In addition, Gulfport holds non-core assets that
include an approximately 22% equity interest in Mammoth Energy
Services, Inc. (NASDAQ: TUSK) and has a position in the Alberta Oil
Sands in Canada through its 25% interest in Grizzly Oil Sands ULC.

Gulfport and its subsidiaries sought Chapter 11 protection (Bankr.
S.D. Tex. Lead Case No. 20-35562) on November 13, 2020. As of
September 30, 2020, Gulfport had $2,375,559,000 in assets and
$2,520,336,000 in liabilities.

The Honorable David R. Jones is the case judge.

The Debtors tapped Kirkland & Ellis LLP as their bankruptcy
counsel; Jackson Walker L.L.P. as local bankruptcy counsel; Alvarez
& Marsal North America, LLC as restructuring advisor; and Perella
Weinberg Partners L.P. and Tudor, Pickering, Holt & Co. as
financial advisor; and PricewaterhouseCoopers LLP as tax services
provider. Epiq Corporate Restructuring LLC is the claims agent.

Wachtell, Lipton, Rosen & Katz is counsel for the special committee
of Gulfport's Board of Directors while Chilmark Partners is the
financial advisor.

Katten Muchin Rosenman LLP is counsel for the special committee of
the governing body of each Debtor other than Gulfport while M III
Partners, LP is the financial advisor.

The U.S. Trustee for Region 7 formed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases. The committee
is represented by Norton Rose Fulbright US LLP and Kramer Levin
Naftalis & Frankel, LLP and Jefferies LLC as its investment banker.



HERTZ GLOBAL: Floats Ch. 11 Deal to Address $200-Mil. Class Claims
------------------------------------------------------------------
Law360 reports that bankrupt car rental giant Hertz Global filed a
series of motions Friday, March 26, 2021, in Delaware court seeking
approval of settlements that will end a handful of putative class
actions against the debtor, with Hertz agreeing to pay less than $8
million for more than $200 million in potential claims.

In the filings, Hertz said that a mediation process that commenced
in February 2021 resulted in the series of eight settlements with
the potential classes whose suits focused on labor law claims in
Florida and California.

                   About Hertz Global Holdings

Hertz Corp. and its subsidiaries -- http://www.hertz.com/--
operate a worldwide vehicle rental business under the Hertz,
Dollar, and Thrifty brands, with car rental locations in North
America, Europe, Latin America, Africa, Asia, Australia, the
Caribbean, the Middle East, and New Zealand.  The Company also
operates a vehicle leasing and fleet management solutions
business.

On May 22, 2020, The Hertz Corporation and certain of its U.S. and
Canadian subsidiaries and affiliates filed voluntary petitions for
reorganization under Chapter 11 in the U.S. Bankruptcy Court
(Bankr. D. Del. Case No. 20-11218).

The Hon. Mary F. Walrath is the presiding judge.

White & Case LLP is serving as legal advisor, Moelis & Co. is
serving as investment banker, and FTI Consulting is serving as
financial advisor. Richards, Layton & Finger, P.A., is the local
counsel.

Prime Clerk LLC is the claims agent, maintaining the page
https://restructuring.primeclerk.com/hertz


HOPLITE ENTERTAINMENT: Case Summary & 4 Unsecured Creditors
-----------------------------------------------------------
Debtor: Hoplite Entertainment, Inc.
        506 N Croft Ave
        Los Angeles, CA 90048-2511

Business Description: Hoplite Entertainment, Inc. is a performing
                      arts company in Los Angeles, California.

Chapter 11 Petition Date: March 30, 2021

Court: United States Bankruptcy Court
       Central District of California

Case No.: 21-12546

Judge: Hon. Ernest M. Robles

Debtor's Counsel: Richard Baum, Esq.
                  LAW OFFICES OF RICHARD T BAUM
                  11500 W Olympic Blvd Ste 400
                  Los Angeles, CA 90064-1525
                  Tel: (310) 277-2040
                  Fax: (310) 286-9525
           
Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jon Smith, president.

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

https://www.pacermonitor.com/view/NBL3EVA/Hoplite_Entertainment_Inc__cacbke-21-12546__0001.0.pdf?mcid=tGE4TAMA


HYTERA COMMUNICATIONS: Seeks August 9 Plan Exclusivity Extension
----------------------------------------------------------------
Hytera Communications America (West), Inc., now known as HCA West
Inc., and its affiliates request the U.S. Bankruptcy Court for the
Central District of California, Santa Ana Division to extend the
exclusive periods during which the Debtors may file a plan of
reorganization and to obtain acceptances to and including August 9,
2021, and October 8, 2021, respectively.

The Debtors and their professionals worked diligently to negotiate
the terms of an asset purchase agreement with Hytera US Inc. (the
"Purchaser") and to close two sales, which preserved the Debtors'
distribution network, saved jobs, and maintained numerous business
relationships that would have otherwise been lost in absence of the
sale. Initially, the sales were met with objections by Motorola
Solutions, Inc. but the Debtors through their advisors were able to
resolve the contested issues and present consensual sales to the
Court for approval.

The Debtors have been actively engaged in administering their
chapter 11 cases. After the consummation of two successful sales,
the Debtors hired a CRO to help with the wind-down of accounts
receivable, explore the possibility of other sales, and are now
expecting proposed terms or an outline regarding a consensual plan
of liquidation from Motorola.

The Debtors are paying their debts as they come due and timely
filing their monthly operating reports. Also, Debtors have filed
and will continue to file the necessary monthly operating reports
to provide parties in interest with the necessary information
regarding the administration of the estates.

The Debtors request an extension of the exclusive periods to
negotiate and formulate a plan and solicit acceptances thereof.
Thus, the relief requested is not a delay tactic or a means to
pressure the Committee or creditors.

A copy of the Debtors' Motion to extend is available at
https://bit.ly/2PkuXCF from PacerMonitor.com.

                      About Hytera Communications America

Hytera Communications America (West), Inc. -- https://www.hytera.us
-- is a global company in the two-way radio communications
industry. It has 10 international R&D Innovation Centers and more
than 90 regional organizations around the world. Forty percent of
Hytera employees are engaged in engineering, research, and product
design. Hytera has three manufacturing centers in China and Spain.

On May 26, 2020, Hytera sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Lead Case No. 20-11507). At the
time of the filing, the Debtor estimated assets of between $10
million and $50 million and liabilities of between $500 million and
$1 billion.

Judge Erithe A. Smith oversees the cases.

The Debtors tapped Pachulski Stang Ziehl & Jones, LLP as bankruptcy
counsel; Steptoe & Johnson, LLP as corporate and special counsel;
Imperial Capital, LLC as financial advisor; and David Stapleton of
Stapleton Group as a chief restructuring officer.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on June 15, 2020.  The committee is represented by Levene
Neale Bender Yoo & Brill, LLP.


IAMGOLD CORP: Egan-Jones Keeps B+ Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by IAMGOLD Corporation.

Headquartered in Toronto, Canada, Iamgold Corporation is a Canadian
company that owns and operates gold mines in Burkina Faso, Suriname
and Canada.



ILPEA PARENT: Moody's Affirms B2 CFR & Alters Outlook to Stable
---------------------------------------------------------------
Moody's Investors Service affirmed the B2 corporate family rating
and the B2-PD probability of default rating of ILPEA Parent, In. At
the same time, Moody's affirmed the B2 rating on the company's
senior secured term loan B due 2023. Concurrently, Moody's has
withdrawn the B2 rating on its $25 million senior secured revolving
credit facility (RCF) maturing in March 2022 and assigned the B2
instrument rating to its $25 million senior secured RCF maturing in
December 2022. The outlook on all ratings has been changed to
stable from negative.

RATINGS RATIONALE

The outlook change is driven by the improvement in operating
performance of ILPEA in the recent quarters, with a significant
recovery after the turbulences caused by the coronavirus pandemic,
and Moody's expectation that ILPEA will maintain its credit metrics
within requirements for the B2 rating category and an adequate
liquidity profile in the next 12-18 months.

ILPEA's has recorded a break-even free cash flow (FCF) and
preserved its liquidity despite a 14% year-on-year drop in sales in
fiscal year ended October 2020 (fiscal 2020). During the same
period, the company utilized all available government support
schemes, including a $8.3 million (EUR7.3 million equivalent) PPP
loan in the US, which management expects to become a grant against
local personnel expenses. Including the positive impact of the
grant, Moody's adjusted EBITDA reached EUR56 million (EUR57 million
in fiscal 2019) and Debt /EBITDA of 5.0x fiscal 2020 (5.1x in
fiscal 2019).

Moody's expects ILPEA's revenues to recover to at least 2019 levels
in fiscal 2021. In particular, ILPEA's appliances segment (which
represented around 70% of EBITDA in fiscal 2020) is expected to
benefit from healthy underlying growth fundamentals largely driven
by the replacement demand for consumer appliances (i.e.
refrigerators). At the same time, the recovery in its
second-largest end market, automotive, remains fragile, weakened by
chip shortages leading to lower production levels at its customers.
Moody's also expects ILPEA to avoid an erosion in its profitability
caused by the raw material price volatility by making price
adjustments while maintaining control over its fixed costs. The
company has recently renewed its medium-term contracts with its
major customers. The contracts allow ILPEA to pass on raw material
price increases to customers with an average three to six-month
time lag. Stable profitability, coupled with tight working capital
management and capital spending of around EUR19 - EUR20 million,
should lead to positive FCF generation, in low single digits in
terms of FCF/Debt.

ILPEA's B2 corporate family rating reflects (1) its leading
position in the niche market of gaskets for the refrigeration
industry, supported by its long-term customer relationships; (2)
high barriers to entry, primarily because of its extensive network
of production facilities situated close to major customers and
fully integrated value chain; (3) good revenue visibility, driven
by a high share of sales generated from replacement cycles and
medium-term customer agreements; and (4) Moody's expectation that
the company will avoid an erosion of its profitability owing to the
raw material price volatility through pricing adjustments.

ILPEA's rating is constrained by its (1) modest scale and moderate
product diversification, partly offset by some geographical
diversification; (2) high customer concentration, partly mitigated
by its market leadership and long-term, established relationships
with many of its customers; (3) low expected FCF generation, in the
low single digits in terms of FCF/Debt; and (4) its 34% revenue
exposure to the automotive industry where the recovery remains
fragile.

LIQUIDITY

Moody's views ILPEA's liquidity profile to be adequate. The
liquidity profile is supported by the cash on balance sheet of
EUR17 million as of January 2021, and full availability under the
company's $25 million committed RCF, with its maturity extended to
December 2022. Moody's forecasts funds from operations to exceed
EUR30 million, which are sufficient to cover the expected company's
capital spending (EUR19 - EUR20 million), working capital needs and
debt repayments for the next 12 months. In addition, the company
has signed an additional EUR10 million 6-year committed facility in
February 2021, which will support its liquidity and reduce its
reliance on short-term uncommitted lines for its liquidity
management. As of January 2021, the drawings on committed lines
provided by different banks outside of the US stood at EUR26
million and the borrowings under its uncommitted short-term working
capital lines amounted to EUR11 million.

The credit agreement contains two financial covenants in the RCF to
be tested quarterly, defined as the minimum interest coverage ratio
and maximum net leverage. The senior secured term loan is subject
to a net leverage covenant. For the twelve months ended 31 January
2021, ILPEA had a leverage ratio of 3.27x compared to the threshold
requirement of 4.5x, indicating a 27% headroom. Moody's expects
that the financial covenants will be met at all times during the
next 12-18 months.

STRUCTURAL CONSIDERATIONS

The company's term loan B and its RCF are rated B2 in line with the
CFR. The facilities rank pari passu with the company's trade
payables. Pension obligations and lease rejection claims are ranked
behind them. The credit facilities benefit from a guarantor package
including upstream guarantees from ILPEA Industries, Inc. and all
other domestic operating subsidiaries in the US, representing more
than 40% of group EBITDA. Both instruments are also secured, on a
first-priority basis, by all domestic assets in the US and 65%
share pledges of first-tier subsidiaries outside US.

Existing term loans provided by different banks outside of the US
rank ahead of the senior secured term loan and RCF because they sit
at operating subsidiaries outside the US which are not guarantors
for the term loan B and RCF.

OUTLOOK

The stable rating outlook reflects Moody's expectation that ILPEA
will continue to improve its revenues to fiscal 2019 levels on the
back of the strong demand it is appliances segment and a recovery
in its automotive and building end markets. In addition, the
outlook assumes that the company will avoid an erosion of its
profitability owing to the raw material price volatility through
pricing adjustments.

Furthermore, the outlook assumes that the company will not
undertake debt-financed shareholder distributions and/or
acquisitions that could lead to credit metrics not commensurate
with its B2 rating. At current rating level, there is limited
capacity to absorb higher levels of debt and interest burden, due
to low expected FCF generation with FCF/debt in the
low-single-digit percentages.

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

Downward pressure could be exerted on the ratings in case of a
significant deterioration of its operating performance resulting in
Moody's-adjusted EBITA margin consistently falling below 8%, if
Moody's-adjusted Debt / EBITDA above 6.0x or in case of FCF/Debt
reduces below 2%. Likewise, an erosion of its liquidity profile
would be a negative consideration.

An upgrade would require a solid liquidity position, financial
leverage, as measured by Moody's-adjusted debt/EBITDA, sustainably
below 5.0x, interest cover exceeding 3.0x EBITA / interest expense
on a sustained basis and Moody's-adjusted FCF/Debt improving
sustainably above 5%.

PRINCIPAL METHODOLOGY

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

COMPANY PROFILE

ILPEA Parent, Inc. (ILPEA), located in Delaware / USA, is the
parent company of the ILPEA group, a vertically integrated
manufacturer of magnetic gaskets and extruded rubber, plastic and
other products for the consumer appliance, automotive and building
industries. ILPEA group has a network of 34 plants located across
16 countries, with around 4,000 employees worldwide and primary
operations in the US and Europe.

In the fiscal year ended October 31, 2020 (fiscal 2020), ILPEA
generated revenue of EUR326 million. The revenue from its appliance
business accounted for 58% of the total revenue in fiscal 2020,
while the same from its automotive and building products segment
accounted for 34% and 8% of group revenue, respectively. ILPEA's
core business is the production of magnetic gaskets for
refrigerators, in which it claims to be a worldwide leader, serving
all major appliance producers, with market shares in excess of 80%
in the US and Europe.


IMOLA ACQUISITION: S&P Assigns 'BB-' ICR, Outlook Stable
--------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issuer credit rating to
information technology distribution and solutions company Imola
Acquisition Corp. The outlook is stable.

S&P said, "At the same time, we assigned our 'BB-' issue-level
rating and '4' recovery rating to the secured debt. The '4'
recovery rating indicates our expectation for average (30%-50%;
rounded estimate: 45%) recovery in the event of a default.

"The stable outlook reflects our belief that a relatively stable
operating environment in fiscal 2021, good free operating cash flow
generation, and moderate financial policies should allow the
company to maintain leverage well below 5x over the next 12
months."

Ingram is currently the largest IT distributor globally. Key credit
strengths underpinning our view of Ingram Micro's business include
the critical role it serves within the overall technology supply
chain and its position as a leading global distributor in the
technology distribution market. Ingram's broadly diversified
portfolio of more than 200,000 products and solutions,
well-established operating footprint spanning 59 countries, and
technical expertise also differentiate it from its competitors. S&P
also considers the company's highly diversified customer base and
tenured relationships, with over 2,000 technology vendors, in our
analysis. However, there is a significant dependence on key
suppliers that account for more than 50% of revenue, including
Apple Inc., Hewlett Packard Enterprise Co., Hewlett Packard Inc.,
Dell Inc., Microsoft Corp., Cisco Systems Inc., Samsung Electronics
America Inc., and Lenovo Group Ltd.

IT distribution is a competitive marketplace. Ingram Micro competes
in highly competitive markets with other large broad line
distributors, including Tech Data Corp., Synnex Corp., Arrow
Electronics Inc., ALSO Holding, and Esprinet, along with several
other regional and local distributors. S&P believes rapid
technological change, changes in the way technology products are
consumed, and consolidation among suppliers and customers increase
bargaining power and fuel this competition. Based on EBITDA margins
in the 2.5% area, relatively thin profitability levels, and
requirements to make significant working capital investments are
additional risks.

Ingram's e-commerce logistics and cloud segments are attractive and
diversifying. Although Ingram's CLS and Cloud business represent a
small proportion of its revenue, S&P's consider them to have
attractive growth prospects due to secular trends in e-commerce and
cloud software consumption. These segments also have more
predictable revenue streams since they are subject to long-term
contractual arrangements, unlike technology solutions, where most
of its sales are made on an order-by-order basis. Also, these
businesses are more profitable and less capital-intensive since
they fee-based.

S&P said, "We expect Ingram to maintain stronger credit measures
than most sponsor-controlled companies. After the transaction,
Ingram Micro will be solely controlled by financial sponsor
Platinum Equity and its affiliates. We forecast S&P Global
Ratings-adjusted leverage at transaction close in the 4.5x area,
decreasing to the low 4x area over the next 12 months, thanks to
low-single-digit revenue growth, margin improvements, and free
operating cash flow of at least $600 million. At these levels,
Ingram's leverage would be lower than most other sponsor-owned
issuers we rate that often have leverage well above 5x. We assess
the influence of financial sponsor ownership as "FS-4", "FS-5",
"FS-6", and "FS-6 (minus)", depending on how aggressive we assume
the sponsor will be and assign a financial risk profile
accordingly. In a small minority of cases, a financial
sponsor-owned entity could receive an assessment of "FS-5". We
assess Ingram as "FS-5" as we project that the company's leverage
will be below 5x, and we perceive that the risk of releveraging is
low based on the company's financial policy and our view of the
owner's financial risk appetite. An FS-4 assessment is not
applicable because we don't expect any other shareholder to own at
least 20% or that Platinum will divest its stake over the near
term."

Platinum's influence could be credit negative. Over the past three
years, Ingram has pursued only modest acquisitions, focusing
primarily on smaller-sized deals. S&P said, "In our view, this had
more to do with a lack of capacity under its previous owner, HNA.
We understand from sponsor Platinum that it intends to maintain a
disciplined approach to mergers and acquisitions; however, since
part of the investment thesis centers around addressable market
expansion, we believe external growth may be pursued at a more
aggressive pace." Having lower leverage and a good free operating
cash flow (FOCF) generation track record should offer meaningful
capacity to support these initiatives. However, considering that
many financial sponsors employ aggressive strategies to maximize
returns, there is still a risk of debt-financed acquisitions that
deviate from these expectations. If this were to occur, this could
undermine the projected deleveraging we expect of Ingram and our
financial policy view.

S&P said, "We assume the new capital structure to have about $4.5
billion of funded debt. It has been conveyed to us that Ingram
Micro also plans to put a new asset-based lending (ABL) credit
agreement in place closer to the closing of the transaction. We
have assumed this will comprise a new $500 million senior secured
ABL term loan and an ABL revolving credit facility up to $3.5
billion , which we do not expect to be drawn initially.

"The stable rating outlook on Ingram Micro reflects our belief that
a relatively stable operating environment in fiscal 2021 and
moderate financial policies should allow the company to maintain
leverage well below 5x over the next 12 months. In our base case,
which considers revenue growth in the low-single-digit area,
stable-to-modestly improving EBITDA margins, and annual FOCF of at
least $600 million, we expect the company's leverage to decrease
below 4.25x over the next 12 months.

"We could lower our rating on Ingram Micro if we expected adjusted
debt leverage to increase and be sustained at more than 5x. This
could occur if the company's operating performance were weaker than
we expected and or it pursued acquisitions or shareholder returns
that substantially increased debt and impaired credit metrics.

"We could raise our ratings on Ingram Micro if we believed the
company could sustain its S&P Global Ratings-adjusted leverage
comfortably below 4.5x while pursuing acquisitions and strategic
investments. Although less likely over the next 12 months, we could
also raise the ratings if we believed the company had strengthened
its competitive position relative to peers and vendors. This could
be demonstrated by a track record of above-average industry growth
and sustained market share gains over a multiyear period."



INGRAM MICRO: Moody's Assigns Ba3 CFR Amid Platinum Transaction
---------------------------------------------------------------
Moody's Investors Service assigned a Ba3 Corporate Family Rating
and a Ba3-PD Probability of Default Rating to Ingram Micro Inc.
(New) in conjunction with the largely debt funded acquisition by
funds of Platinum Equity. As part of the rating actions, Moody's
assigned a B1 to the proposed senior secured term loan and senior
secured notes. The outlook is stable.

Borrowings under the new senior secured debt facilities and
proposed ABL debt instruments , along with $2.6 billion of equity,
will be used to fund the $7.2 billion (including earnouts) purchase
by Platinum Equity as well as pay transaction fees and expenses.
The proposed transaction is subject to approval by its shareholder,
HNA Technology Co., Ltd, as well as customary regulatory approvals
and is expected to close in late 2Q2021.

The rating actions include the following assignments:

Assignments:

Issuer: Ingram Micro Inc. (NEW)

Corporate Family Rating, Assigned Ba3

Probability of Default Rating, Assigned Ba3-PD

Senior Secured Term Loan B, Assigned B1 (LGD5)

Senior Secured Regular Bond/Debenture, Assigned B1 (LGD5)

Outlook Actions:

Issuer: Ingram Micro Inc. (NEW)

Outlook, Assigned Stable

The new rating assignments for Ingram Micro (NEW) remain subject to
Moody's review of the final Platinum Equity transaction terms and
conditions. Current ratings for Ingram Micro will be withdrawn at
closing of the Platinum Equity transaction.

RATINGS RATIONALE

Ingram Micro's Ba3 CFR reflects the company's position as a leading
distributor of IT products, solutions, and services in the
Americas, EMEA, and APAC with revenues exceeding $49 billion.
Moody's expects Ingram Micro will continue to generate consistent
topline gains over the next year given the company's broad base of
offerings, including faster growing Commerce & Lifecycle
Services(CLS) and Cloud businesses. In addition to recent solid
demand for remote work and business continuity solutions, Moody's
expects that revenue growth will be supported by long term
technology tailwinds including demand for IT solutions related to
digital infrastructure, cloud migration, security, data analytics,
Internet of Things, and 5G.

Despite the challenges caused by the COVID-19 pandemic and Global
recession in 2020, Ingram Micro was able to grow revenue (up 4.1%),
adjusted EBITDA, and free cash flow. "Operating margins of 1.9% -
2.1% (Moody's adjusted) since 2Q 2020 are at the highest level in
the past 10 years, and Moody's expects operating margins will
remain at these levels supported by the higher margin and faster
growing CLS and Cloud operations," said Carl Salas, Moody's Senior
Credit Officer.

Moody's estimates closing debt to EBITDA at roughly 4.0x (including
Moody's standard adjustments) and expects the company will generate
good free cash flow post-closing with adjusted free cash flow to
debt in the mid to high single digit percentage range after the
first year. The Ba3 CFR reflects Moody's expectation that Ingram
Micro will reduce leverage to the mid 3x range (Moody's adjusted)
after the first year and adjusted leverage will remain in this
range.

Upon closing, Ingram Micro is expected to have total funded debt of
$4.6 billion and balance sheet cash of $650 million. Maintaining
very good liquidity is critical given adjusted operating margins of
less than 2% and the need to manage working capital swings
throughout the year. Nevertheless, the Ba3 CFR recognizes that cash
flows for Ingram Micro can be countercyclical. To the extent
revenues decline in a cyclical downturn, reduced working capital
requirements typically free up cash which will allow Ingram Micro
to manage leverage.

Ratings incorporate Moody's expectation that Ingram Micro will
maintain disciplined financial policies, despite the absence of
maintenance or springing financial covenants based on leverage or
coverage ratios. Ratings also incorporate Moody's views that Ingram
Micro will have less financial flexibility than its peers given
Ingram Micro's all-secured debt structure. In contrast, most
industry peers have debt instruments that are largely unencumbered
with no liens on the vast majority of their liquid assets
(receivables and inventory).

Governance risks are a key consideration given Ingram Micro's
ownership by a financial sponsor. Notwithstanding the $2.6 billion
of cash equity (36% of purchase price) that will be invested by
Platinum Equity to finance the acquisition, Moody's views Ingram
Micro's financial policies to be aggressive characterized by high
financial leverage and private-equity ownership which can lead to
debt financed acquisitions or distributions to enhance equity
returns. There would be downward pressure on ratings to the extent
leverage or excessive allocation of capital is used to enhance
investment returns for Platinum Equity.

Liquidity is very good with more than $650 million of balance sheet
cash after the first year, and $3.5 billion of ABL revolver
availability absent voluntary debt prepayments. Cash balances are
ample and in line with Ingram Micro's historical levels which have
ranged from $414 million in cash to $698 million at each quarter
end year end from March 2018 through June 2020 (prior to cash build
up in the second half of 2020). Although the proposed ABL revolver
is undrawn at closing, Moody's expects usage throughout the year to
support working capital needs.

There are no financial maintenance covenants, but when the
borrowing base availability decreases to less than the greater of
10% of the total line cap and $300 million until 30 days
compliance, Ingram Micro must maintain a 1.0x fixed charge ratio
(as defined). Moody's does not consider the fixed charge test to be
effective given the company is likely to be able to exceed the 1.0x
coverage test even in a downside scenario.

The B1 rating for senior secured term loan B and senior secured
notes is one notch below the CFR reflecting their position behind
the ABL revolver (unrated) and ABL term loan (unrated). Instrument
ratings reflect the overall probability of default of the company
given the PDR of Ba3-PD and Moody's expectation for an average
family recovery in a default scenario. In addition to a first lien
on working capital assets, the ABL revolver and ABL term loan come
with a second lien on fixed assets. The senior secured debt
instruments come with a first lien on fixed assets and a second
lien on working capital assets. Typical for the IT distribution
sector, the majority of non-intangible assets of Ingram Micro are
working capital assets with limited fixed assets providing first
lien collateral for the senior secured debt instruments.

The stable outlook reflects Moody's expectation for low single
digit percentage, organic top line gains supported by good demand
for IT peripherals and solutions including digital infrastructure,
cloud migration, security, and data analytics offset by weaker
demand for certain legacy network and data center offerings.
Moody's expects excess cash will be applied primarily to reduce
debt balances and operating margins will be stable to modestly
expanding both of which will support increasing adjusted free cash
flow to debt. Moody's expects the much faster growing CLS and Cloud
segments will add to overall topline gains. Moody's also expects
the borrowing base will provide ample room for seasonal revolver
advances to manage working capital swings over the next year. The
stable outlook also incorporates Moody's expectation that Ingram
Micro may issue debt to fund acquisitions, but adjusted debt to
EBITDA would return to pre-transaction levels within six months.
Establishing a track record for adhering to prudent financial
policies is critical to maintaining a stable outlook.

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

Although not likely in the near term given high financial leverage
at closing of the transaction, ratings could be upgraded if solid
revenue growth and adjusted expanding operating margins lead to
adjusted debt to EBITDA being sustained in the low 3x range
(Moody's adjusted). Ingram Micro would also need to demonstrate a
commitment to disciplined financial policies. Liquidity would need
to be very good with growing cash balances and good free cash flow
generation.

Ratings could be downgraded if increased competition from
distributors and vendors/OEMs cause meaningful market share losses,
pricing pressures, or margin erosion. Ratings could also be
downgraded if Moody's expects debt to EBITDA (Moody's adjusted)
will be sustained above 3.75x after 2021 or if Ingram Micro adopts
more aggressive financial policies. A sustained decline in free
cash flow or internal liquidity, including reduced availability
under the borrowing base could also pressure ratings.

Ingram Micro is one of the largest global information technology
wholesale distributors providing sales, marketing, and supply chain
solutions. The company operates in more than 50 countries and
offers various IT products, including peripherals, systems,
networking, software, logistics, data capture, point-of-sale, and
high-end home technology products, mostly focused on the small and
medium size business market. In December 2020, Platinum Equity
entered into an agreement to acquire Ingram Micro resulting in a
$7.2 billion take-private transaction expected to close in late 2Q
2021.

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


INTERDIGITAL INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by InterDigital Incorporated.

Headquartered in Wilmington, Delaware, InterDigital is a mobile
technology research and development company that provides wireless
and video technologies for mobile devices, networks, and services
worldwide.



IONIS PHARMACEUTICALS: Egan-Jones Cuts Sr. Unsecured Ratings to BB-
-------------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Ionis Pharmaceuticals Incorporated to BB- from BB+.


Headquartered in Carlsbad, California, Ionis Pharmaceuticals, Inc.
operates as a biotechnology company.



JET REAL ESTATE: April 15 Hearing on $1.6M Sale of Del Mar Property
-------------------------------------------------------------------
Jet Real Estate Group, LLC, filed with the U.S. Bankruptcy Court
for the Southern District of California a notice of its sale of the
real property located at 12994 Via Esperia, in Del Mar, California,
Parcel Number 3010922600, to Brent Zambon for $1.6 million.

A hearing on the Motion is set for April 15, 2021, at 10:00 a.m.
The Objection Deadline is April 5, 2021.

The Property is undeveloped land in Del Mar, with a beachfront
view, zoned exclusively for a single residential unit.  The Debtor
owns a Coastal Permit on the Property, and a Building Permit is
pending.  Construction on the Property may commence as soon as the
Building Permit issues.

The Property will be sold free and clear of the following liens and
interests:

     1. First Lien of Mike Hall, Trustee of the Hall Family Trust,
dated June 14, 1989, recorded on May 5, 2018 for $591,000.

     2. Lien of Tom Farley, recorded on May 5, 2018, for $200,000.

     3. Second line of Trust, recorded on March 11, 2019, for
$109,000.

     4. San Diego County Treasury-Tax Collector lien for $11,591.70
covering property taxes assessed for tax year 2020.

                    About Jet Real Estate Group

Jet Real Estate Group, LLC sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Cal. Case No.
20-05584) on Nov. 11, 2020 listing under $1 million in both assets
and liabilities.  Benjamin Carson at Benjamin Carson Law Office
serves as the Debtor's counsel.



JIMMY HUTTON: Kelley Buying Business and Assets for $6.5 Million
----------------------------------------------------------------
Jimmy W. Hutton asks the U.S. Bankruptcy Court for the Northern
District of Texas to authorize the sale of 100% of Kelley's Honey,
LLC ("KH"), 100% of Kelley's Honey Farm, LP ("KHF"), and the real
property at 4744 FM 197, in Arthur City, Texas 75411, comprised of
land, fixtures, and improvements, along with all personal property,
machinery, accessories, equipment, vendor lists, customer lists,
website, phone numbers, names, brands, good will, receivables,
claims, causes of action and inventory, to John Kelley, doing
business as Purely Natural, LLC, for $6.5 million.

The Debtor is a Director and a member/owner of KH.  KH is the
General Partner of KHF.  Sole and exclusive control of KHF resides
in the General Partner (i.e. KH).  The two limited partners of KHF
are the Debtor and Rhea Stroope.  Their respective ownership shares
are believed to be 50% each.   

KH and KHF conduct business from their location at 4744 FM 197, in
Arthur City, Texas 75411, which is property owned by Allan
Apiaries, Inc. and Texas Best Honey.  Allan Apiaries has consented
to the sale.

The Debtor is selling the Business and the Real nad Personal
Property to the Buyers for $6.5 million and pursuant to all terms
contained in the Letter of Intent for Purchase of Kelley's Honey,
LLC and Kelley's Honey Farm, LP.   

John Kelley holds a Right of First Refusal to buy the assets being
sold.  Rhea Stroope and his business Texas Best Honey agreed to the
Right of First Refusal.  Rhea Stroope has also offered to buy the
interests of the Debtor in the two businesses.  John Kelley has the
higher offer and Mr. Stroope's offer allowed John Kelley to use his
Right of First Refusal.    

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 Court.

The Property is subject to taxes and assessments by ad valorem or
other property taxing authorities for the current calendar year.  

The Debtor proposes to sell the Property to the Buyer for the price
described and upon the terms in the LOI (which will be set forth in
a Contract of Sale prior to a hearing on the Motion) free and clear
of all liens, claims, and encumbrances, and at closing to: (i) pay
the balance outstanding on the Promissory Note covering the
Property; (ii) pay usual and customary closing costs; and (iii) pay
ad valorem taxes on the Real Property and business personal
property taxes on the Personal Property.

The closing of the purchase is to take place no later than March
31, 2021.

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 LOI is available at https://tinyurl.com/s8vxv4hs from
PacerMonitor.com free of charge.

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



KD BELLE TERRE: Further Fine-Tunes Plan Documents
-------------------------------------------------
KD Belle Terre, L.L.C., submitted a Disclosure Statement in support
of its Plan of Liquidation as Immaterially Modified on March 24,
2021.

Class 1 consists of holders of Allowed General Unsecured Claims.
The Debtor estimates the aggregate amount of Allowed General
Unsecured Claims is approximately $376,000.  Each holder of an
Allowed General Unsecured Claim shall receive a pro rata share of
any cash remaining from the proceeds of the sale of Belle Terre
Plaza after payment of Allowed Administrative Expense Claims and
the DCR Mortgage Disputed Secured Claim on the Effective Date plus
a pro rata share of 35 periodic payments of $3,400 (estimated)
beginning one month after the Effective Date and continuing for the
following 34 months.

The amount of Allowed General Unsecured Claims shall be amortized
over a ten-year period. The unpaid principal balance of Allowed
General Unsecured Claims shall accrue interest at the rate of 5.25%
per annum. Holders of Allowed General Unsecured Claims shall
receive a pro-rata share of a balloon payment of $248,000
(estimated) on the Final Distribution Date in full and complete
satisfaction of their Claims not later than the 3rd anniversary of
the Effective Date.  This Class shall have a 100% estimated
recovery.

Class 2 consists of any Intercompany Claimants, i.e., affiliates
who are holders of Claims against the Debtor. The aggregate amount
of Intercompany Claims is $218,397.25. Of this aggregate amount,
$181,422.25 is subject to set off. Thus, the net amount of Class 2
Claims after setoff is $28,975.00. To the extent any Intercompany
Claim is subject to setoff,1 such Claim will be setoff on the
Effective Date. The balance owed on all Intercompany Claims after
setoff ($28,975.00) will be treated as Allowed General Unsecured
Claims in accordance with Class 1.

Each holder of an Allowed Interest shall retain their Interest in
the Debtor.

After extensive arm's length negotiations, the Debtor and DCR
Mortgage reached an agreement regarding the property taxes and rent
proration. On the Effective Date, the Debtor will pay DCR Mortgage
$57,470 in full and complete satisfaction of the DCR Mortgage
Disputed Secured Claim. Further, on the Effective Date, DCR
Mortgage will pay the Debtor $15,153.

Under the Plan, the Debtor intends to distribute the proceeds from
the sale of its shopping center in LaPlace, LA ("Belle Terre
Plaza") to holders of Allowed Claims and Interests.

A full-text copy of the Modified Disclosure Statement dated March
24, 2021, is available at https://bit.ly/3rGuR5w from
PacerMonitor.com at no charge.

Attorneys for KD Belle:

     STERNBERG, NACCARI & WHITE, LLC
     Ryan J. Richmond
     17732 Highland Road, Suite G-228
     Baton Rouge, LA 70810
     Tel: (225) 412-3667
     Fax: (225) 286-3046
     E-mail: ryan@snw.law

                 About KD Belle Terre, L.L.C.

KD Belle Terre LLC is a single asset real estate debtor (as defined
in 11 U.S.C. Section 101(51B)), whose principal assets are located
at 150 Belle Terre Boulevard, La Place, La.

KD Belle Terre filed a Chapter 11 petition (Bankr. M.D. La. Case
No. 20-10537) on July 29, 2020.  In the petition signed by Michael
D. Kimble, manager, the Debtor was estimated to have $1 million to
$10 million in both assets and liabilities.

Sternberg, Naccari & White, LLC, serves as the Debtor's bankruptcy
counsel.


KD BELLE TERRE: May 5 Plan Confirmation Hearing Set
---------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Louisiana
conducted a hearing to consider the Amended Disclosure Statement
dated as of March 24, 2021.  On March 25, 2021, Judge Douglas D.
Dodd approved the First Amended Disclosure Statement dated as of
March 24, 2021 and ordered that:

     * May 5, 2021, at 2:00 p.m. is the hearing to consider
confirmation of the Amended Chapter 11 Plan dated March 24, 2021.

     * April 27, 2021, at 5:00 p.m. is fixed as the last day to
file Ballots accepting or rejecting the amended plan, objections to
the amended plan and supporting memoranda.

     * May 3, 2021, at 12:00 noon is fixed as the last day for the
debtor to file a summary of ballots indicating the number of
ballots cast and percentage of ballots in favor of the plan.

A full-text copy of the order dated March 25, 2021, is available at
https://bit.ly/31AEQP7 from PacerMonitor.com at no charge.

Attorneys for KD Belle:

     STERNBERG, NACCARI & WHITE, LLC
     Ryan J. Richmond
     17732 Highland Road, Suite G-228
     Baton Rouge, LA 70810
     Tel: (225) 412-3667
     Fax: (225) 286-3046
     E-mail: ryan@snw.law

                   About KD Belle Terre, L.L.C.

KD Belle Terre LLC is a single asset real estate debtor (as defined
in 11 U.S.C. Section 101(51B)), whose principal assets are located
at 150 Belle Terre Boulevard, La Place, La.

KD Belle Terre filed a Chapter 11 petition (Bankr. M.D. La. Case
No. 20-10537) on July 29, 2020.  In the petition signed by Michael
D. Kimble, manager, the Debtor was estimated to have $1 million to
$10 million in both assets and liabilities.

Sternberg, Naccari & White, LLC, serves as the Debtor's bankruptcy
counsel.


KIDS FIRST: Gets Cash Collateral Access Thru June 2
---------------------------------------------------
The U.S. Bankruptcy Court for the District of Maryland, Baltimore
Division, has authorized KIDS FIRST Swim Schools, Inc. to use cash
collateral, in which WesBanco Bank, Inc. and Bank of America, N.A.
assert security interests and provide adequate protection.

The Debtor is authorized to use Cash Collateral in the ordinary
course to pay operating expenses for the period commencing April 4,
2021 through June 2, 2021, in accordance with a budget.

As adequate protection for the use of Cash Collateral, the Debtor
will:

     (a) pay the amount of $4,905.05 to WesBanco for its April 2021
adequate protection payment and each month thereafter during the
Interim Period; and

     (b) pay to BOA an amount equal to interest payments on the
loan as adequate protection so long as BOA reserves all of its
rights, remedies and/or recourse as to any co-obligors on the line
of credit as well as any priority disputes it may have as to
WesBanco, and thereafter, pay the same interest monthly per the
Budgets. The interest rate is calculated on a 360-day year basis at
Prime plus 0.5% on the principal balance of $500,000, which, for
September 2020 and all months thereafter, is $1,615.00 per month,
with the balance of the escrowed funds being returned or otherwise
made available to the Debtor for use in accordance with the
Budgets;

     (c) file its monthly operating reports in a timely manner
setting forth its income, expenditures and use of Cash Collateral
in compliance with the Budgets;

     (d) keep its assets in good working order, maintenance and
repair; and

     (e) grant WesBanco and BOA, to the extent either is fully
secured, replacement liens on the same assets on which they held
prepetition liens.

A further hearing on the Debtor's continued use of Cash Collateral
is scheduled for May 24 at 3 p.m.

A copy of the Order and Budget through June 5 is available at
https://bit.ly/2PBgiTE from PacerMonitor.com.

             About KIDS FIRST Swim Schools, Inc.

Based in Fallston, Md., KIDS FIRST Swim Schools, Inc. --
https://kidsfirstswimschools.com -- is a provider of year round
warm water swimming instruction, operating 37 locations across
seven states.

KIDS FIRST Swim Schools sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. D. Md. Case No. 20-18161) on Sept. 3,
2020. In the petition signed by Gary L. Roth, president,  the
Debtor disclosed $7,003,878  in assets and $2,846,065 in
liabilities.

Judge David E. Rice oversees the case.

Yumkas, Vidmar, Sweeney & Mulrenin, LLC is the Debtor's legal
counsel.

McNamee Hosea is counsel for WesBanco Bank, Inc.

Law Offices of Shannon J. Posner, P.A is counsel for Bank of
America, N.A.



LAN DOCTORS: Gets Cash Collateral Access
----------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey has
authorized LAN Doctors, Inc. to use cash collateral on an interim
basis in accordance with the budget, with a 20% variance.

The Debtor requires immediate authority to use cash collateral in
order to continue its business operations without interruption
toward the objective of formulating an effective plan of
reorganization.

As of the Petition Date, the Debtor is indebted to various
creditors who assert an interest in collateral, which constitutes
"cash collateral."

One of these creditors, Newtek Small Business Finance, LLC, has
made a prima facie showing that it holds properly perfected liens
on the Debtor's property at the commencement of the case, including
the Debtor's accounts receivables, cash, equipment, and other
collateral, which is or may result in cash collateral and that its
security interest has priority over the interests of other
creditors. Further, based upon the amounts owed to Newtek, it
appears that the claims of all other creditors will be unsecured by
virtue of section 506(a) of the Bankruptcy Code.

As adequate protection for the use of cash collateral, the Secured
Creditors are granted:

     a. Replacement Lien. A replacement perfected security interest
under Section 361(2) of the Bankruptcy Code to the extent their
cash collateral is used by the Debtor, to the extent and with the
same priority in the Debtor's post-petition collateral, and
proceeds thereof, that the Secured Creditors held in the Debtor's
pre-petition collateral.

     b. Periodic Payments. The Debtor will pay to Newtek $4,174 per
month on the first day of each month commencing with April, 2021,
until further order of the Court.

     c. Deemed Perfected. The replacement lien and security
interest granted is automatically deemed perfected upon entry of
the Order without the necessity of Secured Creditors taking
possession, filing financing statements, mortgages or other
documents.

     d. Periodic Accounting. The Debtor will provide Secured
Creditors with copies of the Debtor's monthly United States Trustee
operating reports and such other financial information reasonably
requested by the Secured Creditors, including without  limitation
regular reports in the same form and detail as the Debtor had
provided prior to the Petition Date.

In the event the Debtor defaults or violates the Order, Secured
Creditors are entitled to request a hearing within 10 days or if
immediate and irreparable injury, loss or damage may occur, and
emergency hearing within 48 hours.

A copy of the Order is available at https://bit.ly/39ptHVQ from
PacerMonitor.com.

                     About LAN Doctors, Inc.

LAN Doctors, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D.N.J. Case No. 21-10041) on January 5,
2021. In the petition filed by Dave Raman, vice president, the
Debtor disclosed up to $50,000 in assets and up to $500,000 in
liabilities.

Judge Vincent F. Papalia oversees the case.

Timothy P. Neumann, Esq. at BROEGE, NEUMANN, FISCHER & SHAVER is
the Debtor's counsel.



LAREDO PETROLEUM: Egan-Jones Keeps CC Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on March 16, 2021, maintained its 'CC'
foreign currency and local currency senior unsecured ratings on
debt issued by Laredo Petroleum Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Laredo Petroleum, Inc. is a company engaged in hydrocarbon
exploration organized in Delaware and headquartered in Tulsa,
Oklahoma.



LARRY J. CUMMINGS: Friends IV Buying Liquor License for $20K
------------------------------------------------------------
Larry J. Cummings asks the U.S. Bankruptcy Court for the Central
District of California to authorize the sale of the estate's rights
in and to the Type 47 Liquor License No 47-589813 to Friends IV
Life, LLC, for $20,000, in accordance with the terms and conditions
of the Escrow Agreement/Alcoholic Beverage License Transfer Only
and related documents and agreements, subject to overbid.

A hearing on the Motion is set for April 15, 2021, at 1:30 p.m. via
Zoom (Call-in No.: (877) 336-1829, Passcode: 1782547).  Objections,
if any, must be filed no later than 14 days before the hearing date
designated.

The License was associated with the restaurant business in the name
of The Grill at Lake Arrowhead and operated by the Debtor.  The
Debtor ceased operations, rejected the restaurant lease, which
lease was rejected by operation of law 120 days after filing of the
bankruptcy petition and filed a Motion to Abandon Assets, which was
granted on March 17, 2021.

The offer from the Buyer to purchase the License is an all-cash
offer for the sum of $20,000.  The Buyer has made a $5,000 deposit
towards the Purchase Price, and the balance of the Purchase Price
will be due at closing.  In addition to the Purchase Price, the
Buyer will pay 100% of the escrow fees and costs.  The Debtor
proposes to sell the License free and clear of all liens and
interests.

There is no broker or brokerage commission in the transaction.
However, if an overbidder wins the auction who is sourced and
represented by a broker, then the overbidder is solely responsible
for all brokerage commissions.

The License has been marketed for sale since April 2020.  The
Debtor believes that $20,000 is consistent with the fair market
value of the License.  There are no conditions to the sale of the
License (other than entry of the order approving the Motion) and
approval of the Buyer by the Department of Alcoholic Beverage
Control ("ABC").  The Debtor believes that the Buyer will be
approved by ABC for the transfer of the License.

The Debtor is not aware of any lien against the License.

The Debtor proposes that the sale of the License be subject to
overbids, in accordance with the overbid procedures at an auction
to be conducted by the Court at the time of the hearing on the
Motion.  Therefore, pursuant to the Motion, the Debtor asks Court
approval of the Overbid Procedures, which he believes will maximize
the price ultimately obtained for the License.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: not later than 5:00 p.m. (PT) on April 9,
2021

     b. Initial Bid: $22,000

     c. Deposit: $5,000

     d. Auction: At the time of the hearing on the Motion

     e. Bid Increments: 2,000

The Debtor asks the Court to waive the 14-day stay period set forth
in Rules 6004(h) of the Federal Rules of Bankruptcy Procedure to
enable the sale of the License to close as quickly as possible.

A copy of the Agreement is available at
https://tinyurl.com/2826mtfm from PacerMonitor.com free of charge.

Larry J. Cummings sought Chapter 11 protection (Bankr. C.D. Cal.
Case No. 20-14708) on July 10, 2020.  The Debtor tapped Michael
Berger, Esq., as counsel.



LAW OFFICES OF BRIAN WITZER: Case Summary & 9 Unsecured Creditors
-----------------------------------------------------------------
Debtor: Law Offices of Brian D. Witzer
        2393 Venus Drive
        Los Angeles, CA 90046

Business Description: Law Offices of Brian D. Witzer --
                      https://witzerlaw.com -- is a law firm
                      specializing in serious personal injury,
                      pharmaceutical litigation, traumatic brain
                      injury, premises liability, construction
                      liability, product liability, sexual
                      assaults, and bad faith insurance.

Chapter 11 Petition Date: March 29, 2021

Court: United States Bankruptcy Court
       Central District of California

Case No.: 21-12517

Judge: Hon. Neil W. Bason

Debtor's Counsel: Michael Jay Berger, Esq.
                  LAW OFFICES OF MICHAEL JAY BERGER
                  9454 Wilshire Boulevard, 6th Floor
                  Beverly Hills, CA 90212
                  Tel: (310) 271-6223
                  Fax: (310) 271-9805
                  E-mail: michael.berger@bankruptcypower.com

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

Estimated Liabilities: $10 million to $50 million

The petition was signed by Brian D. Witzer, chief executive officer
and owner.

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

https://www.pacermonitor.com/view/4Z5LVIQ/Law_Offices_of_Brian_D_Witzer__cacbke-21-12517__0001.0.pdf?mcid=tGE4TAMA


LOUNGE 201: Seeks to Hire McNamee Hosea as Bankruptcy Counsel
-------------------------------------------------------------
Lounge 201 LLC seeks approval from the U.S. Bankruptcy Court for
the District Of Columbia to hire McNamee, Hosea, Jernigan, Kim,
Greenan & Lynch, P.A. as its legal counsel.

The firm will render these services:

     (i) providing the Debtor legal advice with respect to its
powers and duties under the Bankruptcy Code, the operation of its
business and management of its property;

    (ii) preparing legal papers;

   (iii) assisting the Debtor in the process of confirmation of a
plan and approval of a disclosure statement;

    (iv) assisting the Debtor with other legal matters;

     (v) performing all other legal services necessary to
administer the Debtor's Chapter 11 case.

McNamee Hosea's hourly rates are:

     Partners      $300
     Associates    $250
     Paralegal     $100

McNamee Hosea is disinterested as that term is defined in Section
101(14) of the Bankruptcy Code, according to court papers filed by
the firm.

McNamee Hosea can be reached through:

     Janet M. Nesse, Esq.
     McNamee Hosea Jernigan
     Kim Greenan & Lynch, P.A.
     6411 Ivy Lane, Suite 200
     Greenbelt, MD 20770
     Phone: 301-441-2420
     Email: jnesse@mhlawyers.com

                         About Lounge 201

Lounge 201 LLC filed a voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. D.D.C. Case No. 21-00064) on
March 2, 2021, listing under $1 million in both assets and
liabilities.  Craig M. Palik, Esq., at McNamee, Hosea, Jernigan,
Kim, Greenan & Lynch, P.A. represents the Debtor as legal counsel.


M & C PARTNERSHIP: Amends Plan After Denial; Unsecureds to Get 75%
------------------------------------------------------------------
M & C Partnership, LLC submitted a Disclosure Statement for its
Amended Plan of Reorganization on March 25, 2021.

On March 22, 2021, the United States Trustee's Motion to Dismiss
Case, or in the Alternative, to Convert Case to Chapter 7 was filed
on the basis that Debtor has not confirmed a plan. This Disclosure
Statement describes Debtor's plan that addresses the concerns
raised by the Court in its Order Denying Confirmation of the
Original Plan and the UST's motion will be denied. On March 24,
2021, Girod filed Girod LoanCo, LLC's Joinder of the United States
Trustee's Motion to Dismiss Case, or in the Alternative, to Convert
Case to Chapter 7, pursuant to which Girod contends that the case
should be dismissed to allow Girod to foreclose on the M&C P'Ship
Real Estate developed by George Cella over the last 40 years.

Class 2 consists of the Allowed Secured Claim of Girod LoanCo, LLC.
Girod holds an Allowed Class 2 Secured Claim in the amount of
$570,000. In full satisfaction, settlement, release, discharge of,
and in exchange for the Allowed Girod Secured Claim, a New Girod
Secured Note will be executed and delivered by the Debtor to Girod.
The face amount of the New Girod Secured Note shall be $570,000.
The New Girod Secured Note shall provide that the original
principal balance of $570,000 shall be amortized over 25 years,
payable in 60 monthly consecutive principal and interest
installments, with interest calculated at 5% per annum.

Class 3 consists of General Unsecured Claim of Latter & Blum in the
amount of $7,992.00. The holder of each Allowed Unsecured Claim
shall be paid 75% of the amount of their Allowed Claim no later
than 14 days after the Effective Date. Class 4 is Impaired.

George A. Cella, III shall retain his Existing Equity Interests in
the Debtor.

Payments and distributions under the Plan will be funded from the
proceeds of Causes of Action and Debtor's rental income.

The Court denied confirmation of the Original Plan due to concerns
about the source and probability of funding the New Girod Secured
Note balloon payment upon the Maturity Date. This Plan essentially
responds to the Court's ruling on the Original Plan and makes clear
that the Debtor is willing to attempt to sell the Girod Collateral
if the Debtor is unable to pay Girod in full prior to expiration of
the balloon payment at the Maturity Date. Furthermore, should the
Debtor be unable to sell and/or pay the full balance due to Girod
at the Maturity Date, Debtor will immediately surrender all rights
to the Girod Collateral and cooperate in effectuating such
surrender.

Debtor estimates that the balance due under the New Girod Secured
Note as of the Maturity Date will be $503,679. Debtor will have
reserved at least $30,000 ($500 x 60 months) to be used to paydown
the balance due to Girod, if necessary, resulting in a net balance
of $473,679. Even assuming a modest 5% increase in value (or value
of $598,500 after 5 years), Debtor will be able to offer potential
financiers a better than 80% loan to value. Debtor anticipates
having all or some of the $30,000 reserve for capital maintenance
or leasing costs available too because tenants' CAM charges have
historically covered expenses associated with the property and for
decades tenants have complied with their obligations to pay other
expenses they are obligated to pay for under the leases.

Finally, Mr. Cella has clarified that his agreement to defer
payment of compensation to the extent necessary to pay ordinary
business expenses shall include payment of debt service
obligations. He will be motivated to reserve funds to assist in
refinancing or paying the balloon payment by virtue of the Plan
obligations requiring an immediate surrender of the Girod
Collateral should Debtor fail to pay the full balance of the New
Girod Secured Note upon the Maturity Date and the fact that he
developed this property over the last 40 years evidences his
motivation to ensure full payment of Girod.

A full-text copy of the Amended Plan of Reorganization dated March
25, 2021, is available at https://bit.ly/3wbnd6H from
PacerMonitor.com at no charge.

The Debtor is represented by:

      THE CONGENI LAW FIRM, L.L.C.
      Leo D. Congeni
      650 Poydras St., Suite 2750
      New Orleans, LA 70130
      Telephone: 504-522-4848
      Facsimile: 504-910-3055
      E-mail: leo@congenilawfirm.com

                       About M & C Partnership

M & C Partnership, LLC, a company based in Metairie, La., filed a
Chapter 11 petition (Bankr. E.D. La. Case No. 19-11529) on June 5,
2019.  In the petition signed by George A. Cella, III, member and
manager, the Debtor estimated $500,000 to $1 million in assets and
$1 million to $10 million in liabilities.  The Hon. Elizabeth W.
Magner oversees the case.  Leo D. Congeni, Esq., at Congeni Law
Firm, LLC, serves as the Debtor's bankruptcy counsel.  Patrick J.
Gros, CPA, APAC, is the Debtor's accountant.


MACOM TECHNOLOGY: Moody's Hikes CFR to B2 Following Debt Repayment
------------------------------------------------------------------
Moody's Investors Service upgraded the ratings of MACOM Technology
Solutions Holdings, Inc, including the Corporate Family Rating to
B2 from B3, the Senior Secured Term Loan to Ba2 from B3, and the
Speculative Grade Liquidity rating to SGL-2 from SGL-3. The outlook
is positive.

The upgrade to the CFR follows MACOM's announced plans to repay
about $500 million of the Term Loan using $100 million of balance
sheet cash and the net proceeds from the issuance of Convertible
Senior Notes due 2026 (Convertible Notes) [1], which will improve
free cash flow (FCF) generation due to the reduction in cash
interest expense. The upgrade to the CFR and the positive outlook
also reflects MACOM's improved operating profile due to
strengthening end market demand and the positive impact of MACOM's
operational restructuring efforts. Moody's anticipates that the
strengthening end market demand and expense discipline will allow
MACOM to generate increasing profitability over the near term.

Upgrades:

Issuer: MACOM Technology Solutions Holdings, Inc.

Corporate Family Rating, Upgraded to B2 from B3

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

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

Senior Secured Bank Credit Facility, Upgraded to Ba2 (LGD2) from
B3 (LGD3)

Outlook Actions:

Issuer: MACOM Technology Solutions Holdings, Inc.

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

The B2 CFR reflects MACOM's financial leverage, which at 6.5x debt
to EBITDA (twelve months ended January 1, 2021, Moody's adjusted)
is high given MACOM's small scale and the volatility of demand in
most of the end markets it serves. MACOM competes against a number
of semiconductor firms that have much greater financial resources
and product breadth, such as Broadcom Inc, which Moody's believes
places MACOM at a competitive disadvantage and exposes the company
to the risk of product displacement. The CFR also reflects MACOM's
exposure to the volatile Telecom and Data Center end markets. These
two segments account for about 60% of revenues and contribute to
revenue volatility as these end markets tend to experience surges
and pauses in demand driven by the capital expenditures of the
ultimate end market customers, which are comprised of a limited
number of very large telecommunications carriers and hyperscale
data center owners. Moreover, with about 45% of revenues generated
by sales through distributors, and most sales done through purchase
orders rather than under long term contracts, MACOM has limited
visibility into end market demand.

Still, the reduction of the cash interest expense due to the
issuance of the Convertible Notes to repay a large portion of the
higher cash interest Term Loan, will contribute to an improvement
in MACOM's free cash flow generation. Moreover, Moody's expects
that revenues will grow in the upper single digits percent, driven
by continued strong end market demand in the Industrial & Defense
(I&D) segment and a recovery in Data Center demand later in the
year. The increasing revenues and MACOM's improved cost structure,
should drive further growth in profitability such that Moody's
expects that financial leverage will steadily improve, with debt to
EBITDA (Moody's adjusted) declining toward 5x over the next 12 to
18 months. The I&D segment, which comprises about 40% of revenues,
benefits from generally longer product cycles, providing a base of
more stable revenues relative to MACOM's other two segments.

As of January 15, 2021, the Ocampo family holds 27.9% of the
shares. With this concentrated ownership, Moody's believe that
MACOM has the capacity to manage the company more aggressively than
if the vast majority of the shares were publicly-traded. Moody's
believe that this ownership structure makes it more likely that
MACOM could engage in a spirited acquisition program. Nevertheless,
Moody's believe that the pool of public shareholders, though
limited in number, does limit the risk that MACOM will make
significant use of leverage to fund an acquisition program or
shareholder returns.

The positive outlook reflects Moody's expectation that revenues
will grow in the upper single digits percent and that the EBITDA
margin (Moody's adjusted) will improve toward the low 20 percent
level. This will contribute to deleveraging, with debt to EBITDA
(Moody's adjusted) improving toward 5x over the next 12 to 18
months. With the increased EBITDA and the lower cash interest
burden, Moody's expects that FCF to debt (Moody's adjusted) will be
maintained above the mid-teens percent level over the period.

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

The ratings could be upgraded if MACOM:

Generates organic revenue growth at least in the upper single
digits percent

Sustains the EBITDA margin (Moody's adjusted) of around 20% or
higher

Maintains FCF to debt (Moody's adjusted) above 15%

Maintains a conservative financial policy

The ratings could be downgraded if:

Revenues remain flat or decline

The EBITDA margin (Moody's adjusted) declines to below 15%

FCF to debt (Moody's adjusted) declines toward 5%.

The Ba2 rating of the Term Loan reflects its seniority in the
capital structure, the collateral package, and the large cushion of
unsecured liabilities, including the unrated Convertible Notes.

The Speculative Grade Liquidity (SGL) rating of SGL-2 reflects
MACOM's good liquidity profile. Moody's expects that MACOM will
keep at least $100 million of cash and short term investments and
will generate FCF of at least $70 million over the next year.
Moody's expects that the $160 million senior secured revolver
maturing November 2021 (Revolver) will remain undrawn given the
strong FCF generation. The Revolver is subject to a net leverage
covenant (as defined in the credit agreement), which is tested when
usage exceeds 35%. There are no financial maintenance covenants
governing the Term Loan.

MACOM Technology Solutions Holdings, Inc.("MACOM"), based in
Lowell, Massachusetts, produces high performance analog
communication semiconductor products across the radiofrequency
spectrum. These include integrated circuits and discrete
semiconductors used in data center, telecommunications
infrastructure, industrial, and defense market applications, such
as optical networking, telecom backhaul, and RADAR. MACOM utilizes
a fab-lite manufacturing model, outsourcing a large portion of its
semiconductor chip manufacturing, which limits capital
expenditures.

The principal methodology used in these ratings was Semiconductor
Methodology published in December 2020.


MALLINCKRODT PLC: Hogan, et al. Represent WV NAS, Adult Claimants
-----------------------------------------------------------------
In the Chapter 11 cases of Mallinckrodt, et al., the law firms of
Stutzman, Bromberg, Esserman & Plifka, P.C., Hogan McDaniel, The
Law Offices of P. Rodney Jackson, the Forbes Law Offices, PLLC,
Goodwin & Goodwin, LLP, and Calwell Luce diTrapano, PLLC submitted
verified statement under Rule 2019 of the Federal Rules of
Bankruptcy Procedure, to disclose that they are representing WV NAS
Claimants and WV Adult Claimants.

As of March 28, 2021, the WV NAS Claimants and their disclosable
economic interests are:

CSH
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

GJA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

SLA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

HGL
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

SDL
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

PSA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

LNA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

CRA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

AJA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

BDA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

JBA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

LRA
c/o P. Rodney Jackson
LAW OFFICES OF P. RODNEY JACKSON
Fifth Third Center
700 Virginia Street East
Charleston, WV 25301

c/o W. Jesse Forbes
FORBES LAW OFFICES, PLLC
1118 Kanawha Blvd. East
Charleston, WV 25301

c/o R. Booth Goodwin II
GOODWIN & GOODWIN, LLP
300 Summers Street
Suite 1500
P.O. Box 2107
Charleston, WV 25328‐2107

c/o L. Dante diTrapano
CALWELL LUCE diTRAPANO, PLLC
Law and Arts Center West
500 Randolph Street
Charleston, WV 25302

* Unsecured, Unliquidated Claim for personal injuries, economic
  loss, and medical monitoring.

The initials of each minor claimant and of each adult claimant, at
whose instance the employment of the above firms was arranged, the
address of each creditor and the nature and amount of all
disclosable economic interests held in respect of the Debtors, are
listed on Exhibits A and B hereto, which are incorporated herein by
reference. Fed. R. Bankr. P. 2019(c)(3)(A). Counsel believes this
protects the medical condition confidentiality and privacy of the
WV NAS Claimants and that no further disclosure is required.

As to the nature and amount of the disclosable economic interests
held by each WV NAS Claimant and each WV Adult Claimant in relation
to Debtors as of the date of this Verified Statement, each of the
WV NAS Claimants and WV Adult Claimants has sustained damages as a
result of the tortious acts of Debtors in connection with the
safety, use, and prescription of opioid products manufactured
and/or sold by one or more Debtors. Each WV NAS Claimant's claim
and each WV Adult Claimant's claim for such damages is unsecured
and unliquidated. Fed. R. Bankr. P. 2019(c)(3)(B).

Counsel for the WV NAS Claimants and the WV Adult Claimants can be
reached at:

          HOGAN McDANIEL
          Daniel K. Hogan Esq.
          1311 Delaware Avenue
          Wilmington, DE 19806
          E-mail: dkhogan@dkhogan.com
          Tel: 302-656-7540

          STUTZMAN, BROMBERG, ESSERMAN & PLIFKA
          A PROFESSIONAL CORPORATION
          Sander L. Esserman, Esq.
          Peter C. D'Apice
          2323 Bryan Street, Suite 2200
          Dallas, TX 75240
          E-mail: esserman@sbep-law.com
                  dapice@sbep-law.com
          Tel: 214-969-4900

          LAW OFFICES OF P. RODNEY JACKSON
          P. Rodney Jackson, Esq.
          Fifth Third Center
          700 Virginia Street, East
          Charleston, WV 25301

          FORBES LAW OFFICES, PLLC
          W. Jesse Forbes, Esq.
          1118 Kanawha Blvd., East
          Charleston, WV 25301

          GOODWIN & GOODWIN, LLP
          R. Booth Goodwin II, Esq.
          Benjamin B. Ware, Esq.
          W. Jeffrey Vollmer, Esq.
          300 Summers Street, Suite 1500
          P.O. Box 2107
          Charleston, WV 25328-2107

             - and -

          CALWELL LUCE diTRAPANO, PLLC
          W. Stuart Calwell, Jr., Esq.
          L. Dante diTrapano, Esq.
          Alex McLaughlin, Esq.
          Benjamin D. Adams, Esq.
          Law and Arts Center West
          500 Randolph Street
          Charleston, WV 25302

A copy of the Rule 2019 filing, downloaded from PacerMonitor.com,
is available at https://bit.ly/3cttSBd

                    About Mallinckdrodt

Mallinckrodt -- http://www.mallinckrodt.com/-- is a global
business consisting of multiple wholly owned subsidiaries that
develop, manufacture, market and distribute specialty
pharmaceutical products and therapies.  The company's Specialty
Brands reportable segment's areas of focus include autoimmune and
rare diseases in specialty areas like neurology, rheumatology,
nephrology,  pulmonology and ophthalmology; immunotherapy and
neonatal respiratory critical care therapies; analgesics and
gastrointestinal products. Its Specialty Generics reportable
segment includes specialty generic drugs and active pharmaceutical
ingredients.

As of March 27, 2020, the Company had $10.17 billion in total
assets, $8.27 billion in total liabilities, and $1.89 billion in
total shareholders' equity.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware in the U.S. (Bankr. D.
Del. Lead Case No. 20-12522) to seek approval of a restructuring
that would reduce total debt by $1.3 billion and resolve
opioid-related claims against the Company.

Mallinckrodt plc disclosed $9,584,626,122 in assets and
$8,647,811,427 in liabilities as of Sept. 25, 2020.

Latham & Watkins LLP, Ropes & Gray LLP and Wachtell, Lipton, Rosen
& Katz are serving as counsel to the Company, Guggenheim
Securities, LLC is serving as investment banker and AlixPartners
LLP is serving as restructuring advisor to Mallinckrodt.  Hogan
Lovells is serving as counsel with respect to the Acthar Gel
matter.  Prime Clerk LLC is the claims agent.


MAPLE HEIGHTS, OH: Moody's Hikes Issuer Rating to Ba3
-----------------------------------------------------
Moody's Investors Service has upgraded the City of Maple Heights,
OH's issuer rating to Ba3 from B2. Concurrently, Moody's have
upgraded to Ba3 from B2 the rating on the city's outstanding
general obligation limited tax (GOLT) debt. The outlook has been
revised to positive from stable. The rating and outlook apply to
$9.4 million in outstanding GOLT debt.

RATINGS RATIONALE

The upgrade to Ba3 reflects the city's significantly improved
financial position. Other considerations include its exposure to
economically sensitive revenue streams and a weak economic and
demographic profile. The city's debt burden is modest and
amortization is rapid, however the pension burden is high. The GOLT
rating is the same as the issuer rating because payment of limited
tax debt service is a full faith and credit obligation of the
city.

RATING OUTLOOK

The positive outlook reflects the city's progress toward rebuilding
operating reserves. While the improved financial position minimizes
the probability of a near-term default, weak economic conditions
will remain a challenge. The outlook also considers the likelihood
of credit strengthening over the near term should the city continue
to demonstrate structurally balanced financial operations.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

Strengthening of the demographic and economic profile

Sustained fiscal stability

Moderated pension burden

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

Sustained economic challenges that pressure revenue and operating
reserves

Substantial growth in leverage from debt and pensions

LEGAL SECURITY

Debt service on the city's outstanding GOLT debt is secured by its
full faith and credit and pledge to levy ad valorem property taxes
under the ten-mill limitation defined in Ohio law.

PROFILE

Maple Heights is a suburban community located approximately ten
miles southeast of downtown Cleveland (A1 stable). It provides
municipal services, including public safety, public works and
recreation, to over 22,000 residents.

METHODOLOGY

The principal methodology used in these ratings was US Local
Government General Obligation Debt published in January 2021.


MARATHON OIL: Egan-Jones Keeps BB Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on March 16, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Marathon Oil Corporation.

Marathon Oil Corporation, usually simply referred to as Marathon
Oil, is an American petroleum and natural gas exploration and
production company headquartered in the Marathon Oil Tower in
Houston, Texas. Marathon Oil is incorporated in Ohio.



MASTEC INC: Egan-Jones Keeps B- Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by MasTec Incorporated.

Headquartered in Coral Gables, Florida, Mastec, Inc. is an American
multinational infrastructure engineering and construction company.



NANO MAGIC: Delays Filing of 2020 Annual Report
-----------------------------------------------
Nano Magic Holdings Inc. filed a Form 12b-25 with the Securities
and Exchange Commission notifying the delay in the filing of its
Annual Report on Form 10-K for the year ended Dec. 31, 2020.  

The Company could not complete the filing of its Report Form 10-K
due to a delay in compiling and reviewing information required to
be included.  

In accordance with Rule 12b-25 of the Securities Exchange Act of
1934, the Company will file its Form 10-K no later than the
fifteenth calendar day following the prescribed due date.

                         About Nano Magic

Headquartered in Bloomfield Hills, Michigan, Nano Magic Holdings
Inc. fka Nano Magic, Inc. -- http://www.nanomagic.com-- develops,
commercializes and markets consumer and industrial products powered
by nanotechnology that solve everyday problems for customers in the
optical, transportation, military, sports and safety industries.
Its primary business is the formulation, marketing and sale of
products powered by nanotechnology including the ULTRA CLARITY
brand eyeglass cleaner, its defogging products and nano-coating
products
for glass and ceramics.

As of Sept. 30, 2020, the Company had $4.26 million in total
assets, $2.95 million in total liabilities, and $1.31 million in
total stockholders' equity.

UHY LLP, in Sterling Heights, Michigan, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
May 13, 2020, citing that the Company has recurring losses from
operations, limited cash flows from operations, and an accumulated
deficit.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


NICK MAVRAKIS: Seeks Shortened Notice on Bainbridge Property Sale
-----------------------------------------------------------------
Nick Mavrakis asks the U.S. Bankruptcy Court for the Eastern
District of New York to shorten the notice period, establish an
objection deadline, and schedule a hearing on proposed sale of the
residential property located at and known as 168-174 County Road
38, in Bainbridge, New York, to Elizabeth Ward for $122,234.

The Debtor asks the Court to schedule an emergency hearing on the
motion for entry of an order approving the sale of his Property as
the Buyer cannot move forward with the mortgage and inspection
without the Court's approval.  In the event, that the Sale Motion
is granted and the closing has taken place, the funds obtained
after the closing will be used to finance the plan of
reorganization, which is in the best interest of all creditors.

Furthermore, the sale of the Property is crucial for the Debtor as
it will allow him to construct a feasible plan of reorganization
that will be in the best interest of all the parties of the case.

The Debtor, therefore, respectfully asks that the Court shortens
notice of the Sale Motion, sets an objection deadline for parties
to file objections, and schedules a hearing on April 7, 2021 at
11:00 a.m.

Nick Mavrakis sought Chapter 11 protection (Bankr. E.D.N.Y. Case
No. 20-41456) on March 10, 2020.  The Debtor tapped Alla Kachan,
Esq., as counsel.



NICK MAVRAKIS: Selling Bainbridge Residential Property for $122K
----------------------------------------------------------------
Nick Mavrakis asks the U.S. Bankruptcy Court for the Eastern
District of New York to authorize the sale of the residential
property located at and known as 168-174 County Road 38, in
Bainbridge, New York, to Elizabeth Ward for $122,234.

In the Schedule B originally filed by the Debtor, it was disclosed
that he owns the Property, which has a market value of $75,000.

On March 13, 2021, the Debtor received an offer from the Buyer with
the purchase price $122,234 in accordance with the terms and
condition of their Residential Property Purchase Agreement.  The
Debtor, along with counsel, has determined that the proposed
purchase price constitutes fair market value based on the size and
condition of the Property.

Subject to the Court's approval, the Debtor asks approval to sell
the Residential Property to the Buyers on the following terms and
conditions:

     a) Seller: Nick Mavrakis, also known as Nikolaos E. Mavrakis

     b) Buyers: Elizabeth Ward

     c) Purchase Price: $122,234

     d) Initial Deposit: $1,000

     e) Balance: $121,234

     f) Property Address: 168-174 County Road 38, Bainbridge, New
York, 13733

     g) Property type: Single Family

     h) Closing Date: The closing date will take place at a time
and place mutually agreeable to the Seller and the Buyer pursuant
to the terms ofattached contract.

The Debtor asks the Court's approval of the sale of the Property
free and clear of all liens, claims and encumbrances to the Buyers.
All of the sale proceeds will be received by the Debtor, with all
liens, claims and encumbrances to attach to the proceeds.

Finally, the Debtor asks that the Court, in its discretion, waives
the 14-day stay imposed by Rule 6004(h).

A copy of the Agreement is available at
https://tinyurl.com/58pwmef9 from PacerMonitor.com free of charge.

The Purchasers:

          Elizabeth Ward
          107 Route 376, Suite No. 3
          Hopewell Junction, NY 12533

Nick Mavrakis sought Chapter 11 protection (Bankr. E.D.N.Y. Case
No. 20-41456) on March 10, 2020.  The Debtor tapped Alla Kachan,
Esq., as counsel.



OCCIDENTAL PETROLEUM: Egan-Jones Keeps B+ Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on March 18, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Occidental Petroleum Corporation.

Headquartered in Houston, Texas, Occidental Petroleum Corporation
is an American company engaged in hydrocarbon exploration in the
United States, the Middle East, and Colombia.



OCEANEERING INT'L: Egan-Jones Keeps B- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Oceaneering International Incorporated. EJR also
maintained its 'B' rating on commercial paper issued by the
Company.

Headquartered in Houston, Texas, Oceaneering International, Inc. is
a global provider of engineered services and products to the
offshore oil and gas industry.



OKLAHOMA JAZZ: Trustee's Auction of All Assets Set for May 12
-------------------------------------------------------------
Judge Terrence L. Michael of the U.S. Bankruptcy Court for the
Northern District of Oklahoma authorized the bidding procedures and
the form of Asset Purchase Agreement proposed by Stephen J.
Moriarty, the Trustee for Oklahoma Jazz Hall of Fame, Inc., in
connection with the auction sale of substantially assets.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: May 4, 2021, at 5:00 p.m. (CT)

     b. Initial Bid: Any initial overbid will be equal to the
Baseline Bid, plus a minimum overbid of $10,000.

     c. Deposit: $20,000, made payable to Fellers, Snider,
Blankenship, Bailey & Tippens, P.C. Trust Account

     d. Auction: The Auction, if any, will be conducted at 10:00
a.m. (CT) on May 12, 2021, at the offices of Fellers, Snider,
Blankenship, Bailey & Tippens, P.C., 100 N. Broadway Avenue, Suite
1700, in Oklahoma City, Oklahoma, or at such other location
designated by Trustee, in his sole discretion.

     e. Bid Increments: $2,000

     f. Sale Hearing: June 10, 2021, at 10:00 a.m. (CT)

The Sale Notice is approved.  

The Trustee will serve the Sale Notice, the APA, the Bidding
Procedures, and a copy of the Order within three business days
after entry of the Order on the Notice Parties.
  
The Cure Notice is approved.  The Trustee will serve the Cure
Notice upon each counterparty to the Assumed Executory Contract no
later than 21 days prior to the Sale Hearing via United States
Postal Service.  If no Cure Costs Objection or Adequate Assurance
Objection is timely filed by the contract counterparty, the Assumed
Executory Contract will be assumed by the Trustee and assigned to
the Winning Bidder effective on the Closing Date; however, at any
time up to the Closing Date the Winning Bidder will have the right
to add or delete Executory Contracts from the list of Assumed
Executory Contracts.  The Cure Costs set forth in the Cure Notice
will be controlling and the counterparty to such Assumed Executory
Contract will be forever barred from asserting any other claims
arising under or with respect to such Assumed Executory Contract
against the Trustee or Winning Bidder.

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

If a Cure Costs Objection is timely filed and such Cure Costs
Objection cannot be resolved consensually prior to the Closing, the
Trustee will reserve sufficient cash to satisfy the disputed
portion of such Cure Costs pending resolution.  If the parties are
not able to resolve the dispute, the Trustee will request that the
Court sets a hearing to determine the correct Cure Cost.

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

A copy of the Bidding Procedures, the APA, and the Cure Notice, is
available at https://tinyurl.com/s8fstnrh from PacerMonitor.com
free of charge.

                   About Oklahoma Jazz Hall of Fame

Oklahoma Jazz Hall of Fame, Inc. is a non-profit organization
based
in Tulsa, Okla. that honors jazz, blues and gospel musicians in
the
state, filed a voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Okla. Case No. 21-10047) on Jan.
15, 2021. Judge Terrence L. Michael oversees the case. Ron D.
Brown, Esq., at Brown Law Firm, PC serves as the Debtor's legal
counsel.



OMNIQ CORP: To Host Q4, Full Year 2020 Conference Call on April 1
-----------------------------------------------------------------
omniQ Corp. will host a conference call and webcast on April 1,
2021 at 11:00 a.m. Eastern Time to discuss financial results for
the fourth quarter and full year ended Dec. 31, 2020.

Conference Call Information

To participate in this event, dial approximately 5 to 10 minutes
before the beginning of the call.

Date, Time: April 1, 2021, at 11:00 a.m. ET
Toll-Free: 877-407-9210
International: 201-689-8049
Live Webcast: https://www.webcaster4.com/Webcast/Page/2310/40545

Conference Call Replay Information

Toll-Free: 877-481-4010
Reference ID: 40545

                         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.


ONEOK INCORPORATED: Egan-Jones Keeps B- Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by ONEOK Incorporated.

Headquartered in Tulsa, Oklahoma, ONEOK Inc. is a diversified
energy company.



ORBY TV: Seeks Approval to Hire Levene Neale as Legal Counsel
-------------------------------------------------------------
Orby TV, LLC seeks approval from the U.S. Bankruptcy Court for the
Central District of California to hire Levene, Neale, Bender, Yoo &
Brill L.L.P. as its bankruptcy counsel.

The firm's services include:

     a. advising the Debtor with regard to the requirements of the
bankruptcy court, Bankruptcy Code, Bankruptcy Rules and the Office
of the United States Trustee as they pertain to the Debtor;

     b. advising the Debtor with regard to certain rights and
remedies of its bankruptcy estate and the rights, claims and
interests of creditors;

     c. representing the Debtor in any proceeding or hearing in the
bankruptcy court involving its estate unless the Debtor is
represented in such proceeding or hearing by special counsel;

     d. conducting examinations of witnesses, claimants or adverse
parties and representing the Debtor in any adversary proceeding
except to the extent that any such adversary proceeding is in an
area outside of Levene's expertise or which is beyond the firm's
staffing capabilities;

     e. preparing or assisting the Debtor in the preparation of
legal papers;

     f. representing the Debtor with regard to obtaining bankruptcy
loan or using cash collateral;

     g. assisting the Debtor in any asset sale process;

     h. assisting the Debtor in the negotiation, formulation,
preparation and confirmation of a plan of reorganization; and

     i. performing other necessary legal services.

Levene will be paid at these rates:

     Attorneys                 $525 to $635 per hour
     Paraprofessionals            $250 per hour

Ron Bender, Esq., managing partner at Levene Neale, disclosed in
court filings that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
   
     Ron Bender, Esq.
     Levene, Neale, Bender, Yoo & Brill L.L.P.
     10250 Constellation Blvd., Ste. 1700
     Los Angeles, CA 90067
     Telephone: (310) 229-1234
     Facsimile: (310) 229-1244
     Email: rb@lnbyb.com

                           About Orby TV

Orby TV was established in 2017 as a satellite television service
to compete with competitors such as DirectTV and Dish Network, with
an initial Series A capital raise of approximately $25.4 million.

Orby TV filed its voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. C,D, Calif. Case No. 21-10428) on March
14, 2021.  Alexander Izzard, chief operating officer, signed the
petition.  At the time of filing, the Debtor estimated $500,000 to
$1 million in assets and $50 million to $100 million in
liabilities.

Ron Bender, Esq., at Levene, Neale, Bender, Yoo & Brill L.L.P.
serves as the Debtor's counsel.


OUTLOOK THERAPEUTICS: CEO Lawrence Kenyon Earns $1.3-Mil. in 2020
-----------------------------------------------------------------
The Compensation Committee of the Board of Directors of Outlook
Therapeutics, Inc. recommended, and the Board approved, the terms
of a bonus for Lawrence A. Kenyon, the Company's president, chief
executive officer, chief financial officer, treasurer and
secretary, in recognition of achievement of certain pre-defined
targets for fiscal year 2020.  

Mr. Kenyon was determined to have achieved 100% of his targets and
was awarded a bonus of $212,500 in cash. Including Mr. Kenyon's
$212,500 of non-equity incentive plan compensation earned in 2020,
his new total compensation earned for fiscal 2020 was $1,279,959
(after adjusting for Mr. Kenyon's 2019 bonus of $116,875, which was
incorrectly reported as 2020 bonus compensation).

                      About Outlook Therapeutics

Outlook Therapeutics, Inc., formerly known as Oncobiologics, Inc.
-- http://www.outlooktherapeutics.com-- is a late clinical-stage
biopharmaceutical company working to develop the first FDA-approved
ophthalmic formulation of bevacizumab for use in retinal
indications, including wet AMD, DME and BRVO. If ONS-5010, its
investigational ophthalmic formulation of bevacizumab, is approved,
Outlook Therapeutics expects to commercialize it as the first and
only on-label approved ophthalmic formulation of bevacizumab for
use in treating retinal diseases in the United States, Europe,
Japan and other markets.

Outlook Therapeutics reported a net loss attributable to common
stockholders of $48.87 million for the year ended Sept. 30, 2020,
compared to a net loss attributable to common stockholders of
$36.04 million for the year ended Sept. 30, 2019.  As of Sept. 30,
2020, the Company had $19.73 million in total assets, $16.91
million in total liabilities, and $2.82 million in total
stockholders' equity.

KPMG LLP, in Philadelphia, Pennsylvania, the Company's auditor
since 2015, issued a "going concern" qualification dated Dec. 23,
2020, citing that the Company has incurred recurring losses and
negative cash flows from operations since its inception and has an
accumulated deficit of $289.7 million as of Sept. 30, 2020 that
raise substantial doubt about its ability to continue as a going
concern.


PNM RESOURCES: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by PNM Resources Incorporated.

Headquartered in Albuquerque, New Mexico, PNM Resources Inc. is a
holding company.



POINT LOOKOUT: $1.1M Sale of Ridge Property to Patrick Craig Denied
-------------------------------------------------------------------
Judge Lori S. Simpson of the U.S. Bankruptcy Court for the District
of Columbia denied Point Lookout Marine Properties, Inc.'s sale of
its single parcel of real property located at 16244 Miller's Wharf
Road, in Ridge, St. Mary's County, Maryland, to Patrick Craig for
$1.1 million.

The Debtor is the owner of the Property at which it operates a
full-service marina.  The Property constitutes substantially all
assets of the Debtor.  

The Debtor proposed to sell the Property free and clear of liens
and encumbrances.

               About Point Lookout Marine Properties

Point Lookout Marine Properties, Inc. is the owner of fee simple
title to real property and improvements located at 16244 Whitaker
Court St. Inigoes, Md., having a current value of $1.7 million.

Point Lookout Marine Properties filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case
No. 20-20986) on Dec. 24, 2020. Joseph N. Salvo, president of
Point
Lookout, signed the petition.

At the time of the filing, the Debtor disclosed total assets of
$1,700,000 and total liabilities of $1,993,421.

Cohen Baldinger & Greenfeld, LLC and the Law Office of Joann M.
Wood, LLC serve as the Debtor's bankruptcy counsel and special
counsel, respectively.



POINT LOOKOUT: Chapter 11 Trustee Seeks Approval to Hire Accountant
-------------------------------------------------------------------
Gary Rosen, the appointed trustee in the Chapter 11 case of Point
Lookout Marina Properties, Inc., seeks approval from the U.S.
Bankruptcy Court for the District of Maryland to employ Larry
Strauss, ESQ, CPA & Associates, Inc. as accountant.

The accountant will render these services:

     (a) assist the trustee and the estate in the preparation and
filing of those various tax returns required to be filed by the
trustee in connection with the activities of the estate;

     (b) provide tax and accounting advice to the trustee in order
to assist him in the discharge of his fiduciary duties;

     (c) assist the trustee in his review of the Debtor's existing
books and records and investigation of the prior financial affairs
of the Debtor; and

     (d) assist with such other matters as the trustee or counsel
may request.

The hourly rates of the firm's professionals are as follows:

     Partner    $450
     Manager    $350
     Supervisor $310
     Senior     $250
     Staff      $145

Larry Strauss, the principal at Larry Strauss, ESQ, CPA &
Associates, disclosed in a court filing that the firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:
   
     Larry Strauss
     Larry Strauss, ESQ, CPA & Associates, Inc.
     2310 Smith Ave.
     Baltimore, MD  21209
     Telephone: (410) 484-2142
     Facsimile: (443) 352-3282
     Email: Larry@LarryStraussESQCPA.com

               About Point Lookout Marina Properties

Point Lookout Marina Properties, Inc. filed a Chapter 11 petition
(Bankr. D. Md. Case No. 20-20986) on Dec. 24, 2020. At the time of
the filing, the Debtor disclosed $1 million to $10 million in both
assets and liabilities. Judge Lori S. Simpson oversees the case.
Schlossberg Mastro & Scanlan serves as the Debtor's counsel.

Gary A. Rosen was appointed as trustee in this Chapter 11 case. He
tapped Larry Strauss, ESQ, CPA & Associates, Inc. as accountant.


PRIMARIS HOLDINGS: Seeks to Hire Mueller Prost as Accountant
------------------------------------------------------------
Primaris Holdings, Inc. seeks approval from the U.S. Bankruptcy
Court for the Western District of Missouri to hire Mueller Prost as
its accountant to prepare the required tax returns.

The firm's normal hourly fees are:

     Senior CPA                  $500
     Junior Accountants          $210
     Clerical/Bookkeeping Staff  $140

Doug Mueller, president of Mueller Prost, disclosed in court
filings that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Doug Mueller
     Mueller Prost LC
     7733 Forsyth Blvd., Ste 1200
     Clayton, MO 63105
     Phone: 314-862-2070
     Email: dmueller@muellerprost.com

                      About Primaris Holdings

Primaris Holdings, Inc. is a Columbia, Mo.-based privately held
company in the healthcare consulting business.  It leads and
supports systems and clinicians in implementing solutions that
improve healthcare quality and reduce costs.

Primaris Holdings sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Mo. Case No. 20-20773) on Nov. 19,
2020.  Richard A. Royer, chief executive officer, signed the
petition.

At the time of the filing, Debtor had total assets of $3,170,289
and liabilities of $5,203,068.

The Olsen Law Firm, LLC and Foley Law serve as the Debtor's legal
counsel.  Mueller Prost LC is the Debtor's accountant.


PROFESSIONAL FINANCIAL: Affiliates Hire Armanino as Tax Accountant
------------------------------------------------------------------
Professional Investors 31, LLC and nine other affiliates of
Professional Financial Investors Inc. seek approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Armanino LLP as their tax accountant.

The Debtors require an accountant to prepare 2020 federal and state
tax returns and the remaining 2019 federal and state tax returns.

The hourly rates of Armanino professionals who may be working on
this matter are as follows:

     Roberto Maragoni, Partner        $560
     Partners                  $495 - $590
     Directors                 $375 - $425
     Sr. Managers              $340 - $375
     Managers                  $285 - $325
     Account Supervisors              $300
     Staff                     $170 - $295

In addition, Armanino will seek reimbursement for out-of-pocket
expenses incurred.

Michael Hogan, a partner at Armanino, disclosed in a court filing
that the firm and its professionals are "disinterested persons" as
the term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Michael Hogan
     Armanino LLP
     12657 Alcosta Blvd., Suite 500
     San Ramon, CA 94583
     Telephone: (925) 790-2600
     Fax: (925) 790-2601
     Email: info@armaninoLLP.com

              About Professional Financial Investors

Professional Financial Investors, Inc. and Professional Investors
Security Fund, Inc. are engaged in activities related to real
estate. PFI directly owns 28 real property locations in fee simple
and has an interest as a tenant in common at another real property
location, primarily consisting of apartment buildings and office
parks, located in Marin and Sonoma Counties, California, with an
aggregate value of approximately $108 million, according to an
early July 2020 valuation.

On July 16, 2020, a group of creditors filed an involuntary Chapter
11 petition (Bankr. N.D. Cal. Case No. 20-30579) against
Professional Investors Security Fund. On July 26, 2020,
Professional Financial Investors sought Chapter 11 protection
(Bankr. N.D. Cal. Case No. 20-30604). On Nov. 20, 2020,
Professional Financial Investors filed involuntary Chapter 11
petitions against Professional Investors Security Fund I, A
California Limited Partnership and 28 other affiliates. The cases
are jointly administered under Case No. 20-30604. Between February
3-4, 2021, Professional Financial Investors filed involuntary
Chapter 11 petitions against Professional Investors 31, LLC and
nine other affiliates. The cases are jointly administered under
Case No. 20-30579.

At the time of the filing, Professional Financial Investors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Hannah L. Blumenstiel oversees the cases.

The Debtors tapped Sheppard, Mullin, Richter & Hampton, LLP, as
their legal counsel; Trodella & Lapping LLP as conflicts counsel;
Ragghianti Freitas LLP, Weinstein & Numbers LLP, Wilson Elser
Moskowitz Edelman & Dicker LLP, Nardell Chitsaz & Associates, and
Kimball Tirey & St. John, LLP as special counsel; and Donlin,
Recano & Company, Inc. as claims, noticing, and solicitation agent
and administrative advisor.

Michael Hogan of Armanino LLP was appointed as the Debtors' chief
restructuring officer. FTI Consulting, Inc. is the financial
advisor.

On Aug. 19, 2020, the Office of the U.S. Trustee appointed a
committee of unsecured creditors. The committee is represented by
Pachulski Stang Ziehl & Jones.

Professional Investors 31 and affiliates tapped Sheppard, Mullin,
Richter & Hampton LLP as general bankruptcy counsel; Trodella &
Lapping LLP as conflicts counsel; FTI Consulting, Inc. as financial
advisor; and Armanino LLP as tax accountant.  Donlin, Recano &
Company, Inc. is the claims, noticing and solicitation agent.


PROFESSIONAL FINANCIAL: Affiliates Hire Donlin as Claims Agent
--------------------------------------------------------------
Professional Investors 31, LLC and nine other affiliates of
Professional Financial Investors Inc. seek approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Donlin, Recano & Company, Inc. as claims, noticing and solicitation
agent and administrative advisor.

Donlin will oversee the distribution of notices and will assist in
the maintenance, processing and docketing of proofs of claim filed
in the Debtors' Chapter 11 cases. The firm will also provide
bankruptcy administrative services.  

The hourly rates of Donlin Recano's professionals are:

     Senior Bankruptcy Consultant     $165 - $185
     Case Manager                     $140 - $160
     Consultant/Analyst               $110 - $140
     Technology/Programming Consultant $80 - $100
     Clerical                           $35 - $45

In addition, Donlin Recano will seek reimbursement for expenses.

Nellwyn Voorhies, the executive director at Donlin Recano,
disclosed in court filings that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:
        
     Nellwyn Voorhies
     Donlin, Recano & Company, Inc.
     6201 15th Avenue
     Brooklyn, NY 11219
     Telephone: (212) 481-1411

              About Professional Financial Investors

Professional Financial Investors, Inc. and Professional Investors
Security Fund, Inc. are engaged in activities related to real
estate. PFI directly owns 28 real property locations in fee simple
and has an interest as a tenant in common at another real property
location, primarily consisting of apartment buildings and office
parks, located in Marin and Sonoma Counties, California, with an
aggregate value of approximately $108 million, according to an
early July 2020 valuation.

On July 16, 2020, a group of creditors filed an involuntary Chapter
11 petition (Bankr. N.D. Cal. Case No. 20-30579) against
Professional Investors Security Fund. On July 26, 2020,
Professional Financial Investors sought Chapter 11 protection
(Bankr. N.D. Cal. Case No. 20-30604). On Nov. 20, 2020,
Professional Financial Investors filed involuntary Chapter 11
petitions against Professional Investors Security Fund I, A
California Limited Partnership and 28 other affiliates. The cases
are jointly administered under Case No. 20-30604. Between February
3-4, 2021, Professional Financial Investors filed involuntary
Chapter 11 petitions against Professional Investors 31, LLC and
nine other affiliates. The cases are jointly administered under
Case No. 20-30579.

At the time of the filing, Professional Financial Investors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Hannah L. Blumenstiel oversees the cases.

The Debtors tapped Sheppard, Mullin, Richter & Hampton, LLP, as
their legal counsel; Trodella & Lapping LLP as conflicts counsel;
Ragghianti Freitas LLP, Weinstein & Numbers LLP, Wilson Elser
Moskowitz Edelman & Dicker LLP, Nardell Chitsaz & Associates, and
Kimball Tirey & St. John, LLP as special counsel; and Donlin,
Recano & Company, Inc. as claims, noticing, and solicitation agent
and administrative advisor.

Michael Hogan of Armanino LLP was appointed as the Debtors' chief
restructuring officer. FTI Consulting, Inc. is the financial
advisor.

On Aug. 19, 2020, the Office of the U.S. Trustee appointed a
committee of unsecured creditors. The committee is represented by
Pachulski Stang Ziehl & Jones.

Professional Investors 31 and affiliates tapped Sheppard, Mullin,
Richter & Hampton LLP as general bankruptcy counsel; Trodella &
Lapping LLP as conflicts counsel; FTI Consulting, Inc. as financial
advisor; and Armanino LLP as tax accountant.  Donlin, Recano &
Company, Inc. is the claims, noticing and solicitation agent.


PROFESSIONAL FINANCIAL: Affiliates Seek to Tap Financial Advisor
----------------------------------------------------------------
Professional Investors 31, LLC and nine other affiliates of
Professional Financial Investors Inc. seek approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
FTI Consulting, Inc. as financial advisor.

FTI will render these services:

     (a) identify, inventory and preserve all relevant information
to support a forensic analysis of property purchases and
refinancing, investor entitlements, and cashflow;

     (b) synthesize and validate the information collected for the
purpose of supporting targeted analyses;

     (c) assess and respond to inquiries of government agencies,
downstream litigation, and current or future investigations into
the fraud or other illegal activities of the Debtors' prior
management;

     (d) electronic discovery services; and

     (e) any other services requested.

The hourly rates of FTI's professionals are as follows:

     Senior Managing Directors                   $920 - $1,295
     Directors/Senior Directors/Managing Directors $690 - $905
     Consultants/Senior Consultants                $370 - $660
     Administrative/Paraprofessionals              $150 - $280

For forensic investigation services, FTI will bill for all staff,
except paraprofessionals at $500 per hour. Paraprofessionals will
be billed at $150 per hour.

In addition, FTI will seek reimbursement for expenses incurred.

David Alfaro, a senior managing director at FTI, disclosed in a
court filing that the firm is a "disinterested person" as that term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
        
     David Alfaro
     FTI Consulting, Inc.
     50 California Street, Suite 1900
     San Francisco, CA 94111
     Telephone: (415) 283-4200
     Facsimile: (415) 293-4496
     Email: david.alfaro@fticonsulting.com

              About Professional Financial Investors

Professional Financial Investors, Inc. and Professional Investors
Security Fund, Inc. are engaged in activities related to real
estate. PFI directly owns 28 real property locations in fee simple
and has an interest as a tenant in common at another real property
location, primarily consisting of apartment buildings and office
parks, located in Marin and Sonoma Counties, California, with an
aggregate value of approximately $108 million, according to an
early July 2020 valuation.

On July 16, 2020, a group of creditors filed an involuntary Chapter
11 petition (Bankr. N.D. Cal. Case No. 20-30579) against
Professional Investors Security Fund. On July 26, 2020,
Professional Financial Investors sought Chapter 11 protection
(Bankr. N.D. Cal. Case No. 20-30604). On Nov. 20, 2020,
Professional Financial Investors filed involuntary Chapter 11
petitions against Professional Investors Security Fund I, A
California Limited Partnership and 28 other affiliates. The cases
are jointly administered under Case No. 20-30604. Between February
3-4, 2021, Professional Financial Investors filed involuntary
Chapter 11 petitions against Professional Investors 31, LLC and
nine other affiliates. The cases are jointly administered under
Case No. 20-30579.

At the time of the filing, Professional Financial Investors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Hannah L. Blumenstiel oversees the cases.

The Debtors tapped Sheppard, Mullin, Richter & Hampton, LLP, as
their legal counsel; Trodella & Lapping LLP as conflicts counsel;
Ragghianti Freitas LLP, Weinstein & Numbers LLP, Wilson Elser
Moskowitz Edelman & Dicker LLP, Nardell Chitsaz & Associates, and
Kimball Tirey & St. John, LLP as special counsel; and Donlin,
Recano & Company, Inc. as claims, noticing, and solicitation agent
and administrative advisor.

Michael Hogan of Armanino LLP was appointed as the Debtors' chief
restructuring officer. FTI Consulting, Inc. is the financial
advisor.

On Aug. 19, 2020, the Office of the U.S. Trustee appointed a
committee of unsecured creditors. The committee is represented by
Pachulski Stang Ziehl & Jones.

Professional Investors 31 and affiliates tapped Sheppard, Mullin,
Richter & Hampton LLP as general bankruptcy counsel; Trodella &
Lapping LLP as conflicts counsel; FTI Consulting, Inc. as financial
advisor; and Armanino LLP as tax accountant.  Donlin, Recano &
Company, Inc. is the claims, noticing and solicitation agent.


PROFESSIONAL FINANCIAL: Affiliates Tap Sheppard Mullin as Counsel
-----------------------------------------------------------------
Professional Investors 31, LLC and nine other affiliates of
Professional Financial Investors Inc. seek approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Sheppard, Mullin, Richter & Hampton LLP as their bankruptcy
counsel.

The firm will render these legal services:

     (a) advise and assist the Debtors with respect to compliance
with the requirements of the United States Trustee;

     (b) advise the Debtors regarding matters of bankruptcy law;

     (c) prepare pleadings in connection with the Debtors' Chapter
11 cases;

     (d) represent the Debtors in any proceedings or hearings
before the bankruptcy court;

     (e) take all necessary actions to protect and preserve the
Debtors' estates;

     (f) attend meetings and negotiate with representatives of
creditors and other parties-in-interest;

     (g) conduct examinations of witnesses, claimants or adverse
parties and prepare reports, accounts and pleadings;

     (h) assist the Debtors in the formulation and implementation
of a Chapter 11 plan and any auction or sale of their assets;

     (i) make any court appearances; and

     (j) perform such other services as the Debtors may require in
their cases.

The hourly rates of the firm's attorneys, which have been
discounted by 10 percent are as follows:

     Ori Katz, Partner          $1,060
     J. Barrett Marum, Partner    $880
     Matt Klinger, Associate      $745
     Gianna Segretti, Associate   $605

In addition, the firm will seek reimbursement for expenses
incurred.

Ori Katz, Esq., a partner at Sheppard Mullin, disclosed in court
filings that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
        
     Ori Katz, Esq.
     J. Barrett Marum, Esq.
     Matt Klinger, Esq.
     Gianna Segretti, Esq.
     Sheppard, Mullin, Richter & Hampton LLP
     Four Embarcadero Center, 17th Floor
     San Francisco, CA 94111-4109
     Telephone: (415) 434-9100
     Facsimile: (415) 434-3947
     Email: okatz@sheppardmullin.com
            bmarum@sheppardmullin.com
            mklinger@sheppardmullin.com
            gsegretti@sheppardmullin.com

              About Professional Financial Investors

Professional Financial Investors, Inc. and Professional Investors
Security Fund, Inc. are engaged in activities related to real
estate. PFI directly owns 28 real property locations in fee simple
and has an interest as a tenant in common at another real property
location, primarily consisting of apartment buildings and office
parks, located in Marin and Sonoma Counties, California, with an
aggregate value of approximately $108 million, according to an
early July 2020 valuation.

On July 16, 2020, a group of creditors filed an involuntary Chapter
11 petition (Bankr. N.D. Cal. Case No. 20-30579) against
Professional Investors Security Fund. On July 26, 2020,
Professional Financial Investors sought Chapter 11 protection
(Bankr. N.D. Cal. Case No. 20-30604). On Nov. 20, 2020,
Professional Financial Investors filed involuntary Chapter 11
petitions against Professional Investors Security Fund I, A
California Limited Partnership and 28 other affiliates. The cases
are jointly administered under Case No. 20-30604. Between February
3-4, 2021, Professional Financial Investors filed involuntary
Chapter 11 petitions against Professional Investors 31, LLC and
nine other affiliates. The cases are jointly administered under
Case No. 20-30579.

At the time of the filing, Professional Financial Investors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Hannah L. Blumenstiel oversees the cases.

The Debtors tapped Sheppard, Mullin, Richter & Hampton, LLP, as
their legal counsel; Trodella & Lapping LLP as conflicts counsel;
Ragghianti Freitas LLP, Weinstein & Numbers LLP, Wilson Elser
Moskowitz Edelman & Dicker LLP, Nardell Chitsaz & Associates, and
Kimball Tirey & St. John, LLP as special counsel; and Donlin,
Recano & Company, Inc. as claims, noticing, and solicitation agent
and administrative advisor.

Michael Hogan of Armanino LLP was appointed as the Debtors' chief
restructuring officer. FTI Consulting, Inc. is the financial
advisor.

On Aug. 19, 2020, the Office of the U.S. Trustee appointed a
committee of unsecured creditors. The committee is represented by
Pachulski Stang Ziehl & Jones.

Professional Investors 31 and affiliates tapped Sheppard, Mullin,
Richter & Hampton LLP as general bankruptcy counsel; Trodella &
Lapping LLP as conflicts counsel; FTI Consulting, Inc. as financial
advisor; and Armanino LLP as tax accountant.  Donlin, Recano &
Company, Inc. is the claims, noticing and solicitation agent.


PROFESSIONAL FINANCIAL: Taps Conflicts Counsel for Affiliates
-------------------------------------------------------------
Professional Financial Investors, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of California to employ
Trodella & Lapping LLP as conflicts counsel for Professional
Investors 31, LLC and nine other affiliates.

Trodella & Lapping will render these legal services:

     (i) handle matters in the bankruptcy cases for the Debtors
that (a) involve JPMorgan Chase Bank, Tri Counties, Bank, Opus
Bank, First Foundation Bank, Poppy Bank or Heritage Bank of
Commerce, and (b) any other party with which Sheppard, Mullin
Richter & Hampton LLP, the Debtors' primary restructuring counsel,
may have a conflict of interest in connection with its
representation of the Debtors; and

     (ii) perform such other discrete and non-duplicative duties
that may be identified by the Debtors or Sheppard from time to time
during the bankruptcy cases.

Richard Lapping, Esq., the primary attorney designated to work on
this matter, charged an hourly fee of $550 for services provided
before Jan. 1.  He will be paid at the rate of $605 per hour
starting Jan. 1.

In addition, the firm will seek reimbursement for expenses.

Mr. Lapping disclosed in court filings that Trodella & Lapping is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:
        
     Richard A. Lapping, Esq.
     Trodella & Lapping LLP
     540 Pacific Avenue
     San Francisco, CA 94133
     Telephone: (415) 200-9407
     Email: Rich@TrodellaLapping.com

              About Professional Financial Investors

Professional Financial Investors, Inc. and Professional Investors
Security Fund, Inc. are engaged in activities related to real
estate. PFI directly owns 28 real property locations in fee simple
and has an interest as a tenant in common at another real property
location, primarily consisting of apartment buildings and office
parks, located in Marin and Sonoma Counties, California, with an
aggregate value of approximately $108 million, according to an
early July 2020 valuation.

On July 16, 2020, a group of creditors filed an involuntary Chapter
11 petition (Bankr. N.D. Cal. Case No. 20-30579) against
Professional Investors Security Fund. On July 26, 2020,
Professional Financial Investors sought Chapter 11 protection
(Bankr. N.D. Cal. Case No. 20-30604). On Nov. 20, 2020,
Professional Financial Investors filed involuntary Chapter 11
petitions against Professional Investors Security Fund I, A
California Limited Partnership and 28 other affiliates. The cases
are jointly administered under Case No. 20-30604. Between February
3-4, 2021, Professional Financial Investors filed involuntary
Chapter 11 petitions against Professional Investors 31, LLC and
nine other affiliates. The cases are jointly administered under
Case No. 20-30579.

At the time of the filing, Professional Financial Investors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Hannah L. Blumenstiel oversees the cases.

The Debtors tapped Sheppard, Mullin, Richter & Hampton, LLP, as
their legal counsel; Trodella & Lapping LLP as conflicts counsel;
Ragghianti Freitas LLP, Weinstein & Numbers LLP, Wilson Elser
Moskowitz Edelman & Dicker LLP, Nardell Chitsaz & Associates, and
Kimball Tirey & St. John, LLP as special counsel; and Donlin,
Recano & Company, Inc. as claims, noticing, and solicitation agent
and administrative advisor.

Michael Hogan of Armanino LLP was appointed as the Debtors' chief
restructuring officer. FTI Consulting, Inc. is the financial
advisor.

On Aug. 19, 2020, the Office of the U.S. Trustee appointed a
committee of unsecured creditors. The committee is represented by
Pachulski Stang Ziehl & Jones.

Professional Investors 31 and affiliates tapped Sheppard, Mullin,
Richter & Hampton LLP as general bankruptcy counsel; Trodella &
Lapping LLP as conflicts counsel; FTI Consulting, Inc. as financial
advisor; and Armanino LLP as tax accountant.  Donlin, Recano &
Company, Inc. is the claims, noticing and solicitation agent.


RACQUETBALL INVESTMENT: Seeks Court Approval to Hire Accountant
---------------------------------------------------------------
Racquetball Investment Association No. II Limited Partnership seeks
approval from the U.S. Bankruptcy Court for the District of
Massachusetts to employ Elisa Sartori, a certified public
accountant at Greenridge Financial Services LLC.

Ms. Sartori will render these services:

     (a) review the books and records of the Debtor and prepare
reconciliation reports with regard to the operations of the
Debtor;

     (b) review and assist in the preparation of status report and
analysis of the pre-bankruptcy operations of the Debtor, review and
assist in the preparation of the periodic reconciliations for the
Debtor's operations on an ongoing basis as may be required by
orders of the court;

     (c) prepare projections and other financial statements
necessary to comply with the directives of the Office of the United
States Trustee; and

     (d) provide other services to the Debtor that are appropriate
in the course of its Chapter 11 proceedings.

The accountant will be paid at her hourly rate of $125.

Ms. Sartori disclosed in a court filing that she is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The accountant can be reached at:

     Elisa Sartori
     Greenridge Financial Services LLC
     52 Greenridge Lane
     Lincoln, MA 01773
     Telephone: (617) 872-9671
     Email: esartori@greenridgeservices.com

                   About Racquetball Investment
                        Association No. II

Racquetball Investment Association No. II Limited Partnership filed
a voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mass. Case No. 20-12304) on Nov. 25, 2020.  In the
petition signed by James H. Conchie, its general partner, the
Debtor disclosed assets of between $1 million and $10 million and
liabilities of the same range.  Judge Frank J. Bailey oversees the
case.  The Debtor tapped Parker & Lipton as its legal counsel and
Elisa Sartori as its accountant.


RADNET MANAGEMENT: Moody's Alters Outlook on B2 CFR to Stable
-------------------------------------------------------------
Moody's Investors Service affirmed the ratings of RadNet
Management, Inc. and changed the outlook to stable from negative.
Moody's affirmed RadNet's B2 Corporate Family Rating, B2-PD
Probability of Default Rating, and B1 rating on the first lien
credit facility. At the same time, Moody's upgraded the company's
Speculative Grade Liquidity rating to SGL-2 from SGL-3.

The outlook change to stable from negative reflects the company's
rapid return of patient volumes in the second half of 2020 despite
the company's concentration in California, which was hard hit by
the coronavirus. The stabilization of the outlook also reflects
RadNet's cash flow resilience over the past year and its
improvement in liquidity.

The affirmation of the B2 CFR reflects Moody's expectations that
the company's business volumes will recover fully this year after
experiencing declines in 2020 due to the pandemic. The rating
affirmation also reflects Moody's view that the company's
debt/EBITDA will remain below 5.5x.

The upgrade of the company's SGL rating reflects Moody's
expectation for sufficient free cash flow to cover mandatory
amortization payments on its term loan and access to a largely
undrawn $195 million revolving credit facility.

Issuer: RadNet Management, Inc.

Ratings affirmed:

Corporate Family Rating at B2

Probability of Default Rating at B2-PD

Senior secured first lien revolving credit facility expiring in
2023 at B1 (LGD3)

Senior secured first lien term loan due 2023 at B1 (LGD3)

SGL action:

Speculative Grade Liquidity Rating upgraded to SGL-2 from SGL-3

Outlook action:

Outlook changed to stable from negative

RATINGS RATIONALE

RadNet Management, Inc's B2 CFR is constrained by its geographic
concentration in six states with most of its facilities located in
California, New York and Maryland. The company's leverage was
moderately high at approximately 5.4 times at the end of December
2020. The rating is constrained by the company's high fixed costs,
including significant CAPEX, sizeable interest expense and
mandatory term loan amortization. These fixed charges constrain the
company's free cash flow.

The company's ratings benefit from RadNet's strong competitive
position in its primary markets. It also benefits from the
diversification of revenues through the multi-modality capabilities
(including X-rays, CT scans, MRI, ultrasound and mammography) of
its sites. The rating also benefits from the company's good payor
diversity, with around 54% of revenues sourced from commercial
payors that offer higher reimbursement rates than government
payors.

The company's SGL-2 Speculative Grade Liquidity rating is supported
by Moody's estimate of $40-50 million of projected annual free cash
flow. This estimate incorporates the expectation for cash outflow
due to working capital changes in 2021, including the repayment of
$38 million of Medicare Advances under the CARES Act. The available
liquidity will be sufficient to cover approximately $44 million in
annual mandatory debt repayment. Liquidity is also supported by
$102 million of cash and approximately $188 million of availability
under the company's $195 million revolver as of 12/31/2020.

Moody's regards the coronavirus outbreak as a social risk under its
ESG framework, given the substantial implications for public health
and safety. Medical imaging services is a sector of healthcare that
has social risk given that the services may be provided on an
out-of-network basis and may not be adequately reimbursed by the
commercial insurers. The No Surprise Act, which was signed into law
in December 2020, will take the patient out of the provider-payor
dispute. The extent to which any company will be impacted depends
on the percentage of out-of-network patients treated and the
company's specific billing and collections practices. As a
publicly-traded company, RadNet's transparency, disclosures,
accountability and compliance are likely to be better than its
private equity-owned peers.

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

The ratings could be downgraded if the company's operating
performance and/or liquidity position weakens due to reasons
including the change in trajectory of the pandemic. Quantitatively,
Moody's could downgrade the rating if debt/EBITDA is sustained
above 5.5 times.

The company's ratings could be upgraded if it increases scale and
geographic diversification. Additionally, Moody's would consider an
upgrade if the company's adjusted debt/EBITDA is sustained below
4.5 times. Furthermore, a disciplined growth strategy and a stable
reimbursement environment is needed for an upgrade.

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

RadNet Management, Inc. (a wholly-owned subsidiary of publicly
traded RadNet, Inc.) is a provider of freestanding, fixed-site
outpatient diagnostic imaging services in the United States. The
company has a network of 331 owned and/or operated outpatient
imaging centers located in Arizona, California, Delaware, Florida,
Maryland, New Jersey, and New York. The company's services include
magnetic resonance imaging (MRI), computed tomography (CT),
positron emission tomography (PET), nuclear medicine, mammography,
ultrasound, diagnostic radiology (X-ray), fluoroscopy and other
related procedures. Net revenues are around $1.1 billion.


RANCHO DESTINO: Gonzalez Buying Las Vegas Property for $575K
------------------------------------------------------------
Rancho Destino Inv LLC asks the U.S. Bankruptcy Court for the
District of Nevada to authorize the sale of the real property
commonly known or identified as 8835 Rancho Destino Rd., in Las
Vegas, Nevada, APN 177-16-405-008, to Dionisio Gonzalez for
$575,000.

On the date of filing, the Debtor owned the Subject Property.  The
Subject Property is the only asset of the Debtor, and upon the sale
of the property, the mortgage lien, taxes, and fees will be paid in
full.  With the sale of its only asset, the Debtor Will no longer
remain in operation.

The Debtor has received an offer for purchase of said property for
$575,000 for which all liens, taxes, as well as fees related to the
sale of the home will be paid in full.  The Debtor's agent has
provided a proposed settlement statement, however the lien holder
Security National Mortgage Co. has not yet responded with an exact
payoff amount, as of the date of the Motion.  The Debtor
anticipates that the payoff to Security National will not exceed
$345,000.

It is anticipated that Debtor will receive net proceeds of
approximately $188,717.34.  The remaining debts of Debtor will be
paid in full from the proceeds of the sale, including any remaining
fees or costs in the bankruptcy case.

The Debtor now asks the Court's approval to proceed with the sale.

A copy of the Agreement is available at
https://tinyurl.com/sb9y658y from PacerMonitor.com free of charge.

               About Rancho Destino Inv LLC

Rancho Destino Inv LLC sought Chapter 11 protection (Bankr. D. Nev.
Case No. 21-10057) on Jan. 7, 2021.  

The Debtor estimated assets and liabilities in the range of
$100,001 to $500,000.

The Debtor tapped Seth D. Ballstaedt, Esq., at Ballstaedt Law Firm
DBA Ball Bankruptcy as counsel.

The petition was signed by Mathieu Serre, Owner-Manager.



RANGE RESOURCES: Egan-Jones Keeps CCC- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, maintained its
'CCC-' foreign currency and local currency senior unsecured ratings
on debt issued by Range Resources Corporation. EJR also maintained
its 'C' rating on commercial paper issued by the Company.

Headquartered in Fort Worth, Texas, Range Resources Corporation is
an independent oil and gas company that explores, develops, and
acquires oil and gas properties.



RENT-A-CENTER: Egan-Jones Hikes Senior Unsecured Ratings to BB+
---------------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Rent-A-Center Incorporated to BB+ from BB.

Headquartered in Plano, Texas, Rent-A-Center, Inc. operates
franchised and company-owned Rent-A-Center and ColorTyme
rent-to-own merchandise stores.



ROCKPORT DEV'T: $2.6M Sale of South Pasadena Property to KEM OK'd
-----------------------------------------------------------------
Judge Scott C. Clarkson of the U.S. Bankruptcy Court for the
Central District of California authorized Rockport Development,
Inc.'s sale to KEM Realty and/or 181 Monterey Rd. LLC and/or its
assignee for $2.6 million, subject to overbid, free and clear of
all claims, of the following real properties:

      a. Parcel 1: Located at and commonly known as 181 Monterey
Rd., South Pasadena, California, APN 5311-015-035;

      b. Parcel 2: Located at and commonly known as 185 Monterey
Rd., South Pasadena, California, APN 5311-010-001; and

      c. Parcel 3: Located at and commonly known as 187 Monterey
Rd., South Pasadena, California, 5311-010-002.

The proposed overbid procedures are approved.

The Purchase and Sale Agreement and Escrow Instructions, including
addendums attached to the VanderLey Declaration, is approved.

The Debtor is authorized to sell the Property outside the ordinary
course of business and is further authorized to pay, pursuant to
demands submitted to escrow, all liens and encumbrances to the
extent provided in the Order.

The CRO is authorized to execute all documents necessary to
consummate the sale, including, but not limited to, the asset
purchase agreement, grant deed, and escrow instructions.

The sale of the Property will be "as-is" and "where-is" with all
faults and without warranty, representation, or recourse
whatsoever.

The Debtor is authorized to (i) pay the Agent 4% of the sales
price; (ii) instruct escrow to pay all customary costs of sale;
(iii) instruct escrow to pay all property taxes; and (iv) instruct
escrow to pay to Southland pursuant to the terms of the Southland
Stipulation.

The Property is sold free and clear of all liens, claims, and
interests including the Serene Lien, the Southland Lien, and Lis
Pendens.  The Order approving the sale will constitute an order
releasing and extinguishing the Serene Lien and the Southland Lien
against the Property concurrently with the closing of escrow.

Should Buyers not timely complete the purchase of the Property
pursuant to the terms of the PSA, their deposit will be forfeited.

The 14-day stay period of the order provided by F.R.B.P. 6004 is
waived.

                    About Rockport Development

Rockport Development, Inc., a company based in Irvine, Calif.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Case No. 20-11339) on May 7, 2020.  On June 11, 2020,
Rockport's affiliate Tiara Townhomes LLC filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 20-11683).

Judge Scott C. Clarkson oversees the cases, which are jointly
administered under Case No. 20-11339.    

At the time of the filing, Rockport was estimated to have $10
million to $50 million in both assets and liabilities. Tiara
Townhomes LLC disclosed assets of between $1 million and $10
million and liabilities of the same range.

Debtor has tapped Marshack Hays, LLP as its legal counsel, and
Michael VanderLey of Force Ten Partners, LLC as its chief
restructuring officer.

On Sept. 30, 2020, the Court appointed Glen Scher and Filip
Niculete of Marcus & Millichap as the Estate's real estate
agent.



ROCKPORT DEV'T: Asks Approval of Stipulation on $2.6M Property Sale
-------------------------------------------------------------------
Rockport Development, Inc., and KEM Realty ask the U.S. Bankruptcy
Court for the Central District of California to approve their
stipulation with regard to the Debtor's sale to KEM or assignee for
$2.6 million, subject to overbid, free and clear of all claims, of
the following real properties:

      a. Parcel 1: Located at and commonly known as 181 Monterey
Rd., South Pasadena, California, APN 5311-015-035;

      b. Parcel 2: Located at and commonly known as 185 Monterey
Rd., South Pasadena, California, APN 5311-010-001; and

      c. Parcel 3: Located at and commonly known as 187 Monterey
Rd., South Pasadena, California, 5311-010-002.

On the Petition Date, the Debtor owned the Monterey Property.  

The Sale Motion was set for hearing on March 4, 2021, at 11:00
a.m., and was later continued by the Court to March 11, 2021.  

On March 16, 2021, the Court entered an order granting the Sale
Motion.  Pursuant to the Sale Motion and the Purchase and Sale
Agreement, the Debtor sought to sell the Monterey Property to "KEM
Realty or Assignee."  The Sale Motion also provided that "KEM
Realty or Assignee" is the approved Buyer for the Monterey Property
at a sales price of $2.6 million.  Escrow is set to close on the
Monterey Property by the end of March 2021.

Recently, KEM has determined that the purchaser of the Monterey
Property will be a special purpose entity and/or assignee.
Unfortunately, the Parties have been informed by Ticor Title Co. of
California, the title company for the sale of the Monterey
Property, that in light of KEM's option to have the Monterey
Property purchased by a special purpose entity and/or assignee, the
sale cannot close unless the Monterey Sale Order is amended to
state "KEM Realty and/or 181 MONTEREY RD. LLC, and/or its
assignee."

The Parties have agreed to revise the Monterey Sale Order to
assuage the concerns of the Ticor.  Accordingly, the Parties have
agreed to an amended Monterey Sale Order.  They ask that the Court
approves the stipulation, and enters the Amended Monterey Sale
Order.

A copy of the Monterey Sale Order is available at
https://tinyurl.com/2f5aax8w from PacerMonitor.com free of charge.

                    About Rockport Development

Rockport Development, Inc., a company based in Irvine, Calif.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Case No. 20-11339) on May 7, 2020.  On June 11, 2020,
Rockport's affiliate Tiara Townhomes LLC filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 20-11683).

Judge Scott C. Clarkson oversees the cases, which are jointly
administered under Case No. 20-11339.    

At the time of the filing, Rockport was estimated to have $10
million to $50 million in both assets and liabilities. Tiara
Townhomes LLC disclosed assets of between $1 million and $10
million and liabilities of the same range.

Debtor has tapped Marshack Hays, LLP as its legal counsel, and
Michael VanderLey of Force Ten Partners, LLC as its chief
restructuring officer.

On Sept. 30, 2020, the Court appointed Glen Scher and Filip
Niculete of Marcus & Millichap as the Estate's real estate
agent.



ROCKPORT DEV'T: Stipulation With KEM on $2.6M Property Sale OK'd
----------------------------------------------------------------
Judge Scott C. Clarkson of the U.S. Bankruptcy Court for the
Central District of California approved Rockport Development, Inc.,
and KEM Realty's stipulation with regard to the Debtor's sale to
KEM or assignee for $2.6 million, subject to overbid, free and
clear of all claims, of the following real properties:

      a. Parcel 1: Located at and commonly known as 181 Monterey
Rd., South Pasadena, California, APN 5311-015-035;

      b. Parcel 2: Located at and commonly known as 185 Monterey
Rd., South Pasadena, California, APN 5311-010-001; and

      c. Parcel 3: Located at and commonly known as 187 Monterey
Rd., South Pasadena, California, 5311-010-002.

On the Petition Date, the Debtor owned the Monterey Property.  

A hearing on the Motion was held on March 23, 2021.

The Amended Monterey Sale Order attached to the Stipulation is
approved, and the Debtor may immediately lodge the proposed Amended
Monterey Sale Order for the Court's review.  

                    About Rockport Development

Rockport Development, Inc., a company based in Irvine, Calif.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Case No. 20-11339) on May 7, 2020.  On June 11, 2020,
Rockport's affiliate Tiara Townhomes LLC filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 20-11683).

Judge Scott C. Clarkson oversees the cases, which are jointly
administered under Case No. 20-11339.    

At the time of the filing, Rockport was estimated to have $10
million to $50 million in both assets and liabilities. Tiara
Townhomes LLC disclosed assets of between $1 million and $10
million and liabilities of the same range.

Debtor has tapped Marshack Hays, LLP as its legal counsel, and
Michael VanderLey of Force Ten Partners, LLC as its chief
restructuring officer.

On Sept. 30, 2020, the Court appointed Glen Scher and Filip
Niculete of Marcus & Millichap as the Estate's real estate
agent.



ROCKY'S CONSTRUCTION: Gets OK to Hire Corash & Hollender as Counsel
-------------------------------------------------------------------
Rocky's Construction, Inc. received approval from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Corash & Hollender, PC as its bankruptcy counsel.

Corash & Hollender will render these services:

     (a) advise the Debtor regarding its powers and duties in the
continued operation of its business and management of its
property;

     (b) take all necessary steps to enjoin and stay creditors who
have already instituted or about to institute suits against the
Debtor;

     (c) negotiate with the Debtor's creditors in working out a
plan of reorganization;

     (d) prepare legal papers;

     (e) appear before the bankruptcy judge and protect the
Debtor's interests;

     (f) assist the Debtor in working out an arrangement with the
Director of Internal Revenue and other tax agencies;

     (g) represent the Debtor before various administrative
agencies; and

     (h) perform all other necessary legal services for the
Debtor.

The Debtor desires to employ the firm under a general retainer.

Corash & Hollender's attorneys and paralegals will be paid at
hourly rates as follows:

     Partners       $475
     Associates     $425
     Paralegals     $175

The firm received a retainer in the amount of $15,000.

Paul Hollender, Esq., an attorney at Corash & Hollender, disclosed
in a court filing that the firm represents no interests adverse to
the Debtor or the estate.

The firm can be reached through:

     Paul Hollender, Esq.
     Corash & Hollender, PC
     1200 South Avenue, Suite 201
     The Corporate Park of Staten Island
     Staten Island, NY 10301
     Telephone: (718) 442-4424
     Facsimile: (718) 273-4847

                   About Rocky's Construction

Rocky's Construction, Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 21-40316) on Feb. 8,
2021, listing under $1 million in both assets and liabilities.
Rakip Vrlaku, president, signed the petition. Judge Nancy Hershey
Lord oversees the case.  Corash & Hollender, PC serves as the
Debtor's counsel.


ROYAL CARIBBEAN: Egan-Jones Keeps B- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Royal Caribbean Cruises Ltd. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Miami, Florida, Royal Caribbean Cruises Ltd.
operates as a global cruise company operating a fleet of vessels in
the cruise vacation industries.



ROYAL CARIBBEAN: Moody's Rates New Unsecured Note Issuance 'B2'
---------------------------------------------------------------
Moody's Investors Service assigned a B2 rating to Royal Caribbean
Cruises Ltd.'s proposed unsecured note issuance. The company's
other ratings are unchanged including its B1 corporate family
rating, B1-PD probability of default rating, Ba2 senior secured
rating, and B2 senior unsecured rating. The company's ratings
remain on review for downgrade, including the B2 rating on the
proposed unsecured note issuance.

Proceeds from the planned $1.25 billion 7-year unsecured note
issuance will be used primarily for the repayment of debt and to
add cash to the balance sheet for other debt maturities. Along with
this transaction, the company plans to amend and extend its current
unsecured $1.55 billion revolver - due October 2022 and its $1.0
billion unsecured term loan due April 2022 by extending each of
these maturities by 18 months and using a portion of the note
proceeds to reduce the commitments and pay down 20% of the
outstanding amounts held by consenting lenders for each facility.

"The planned transaction is another important step in ensuring
adequate liquidity during this period of suspended operations as it
pushes out maturities and eliminates some near term maturities,"
stated Pete Trombetta, Moody's lodging and cruise analyst. Royal
Caribbean, along with other cruise companies, have to be prepared
for an extended period of pressured earnings and modest cash flow
as cruises continue to be suspended further into 2021.

Assignments:

Issuer: Royal Caribbean Cruises Ltd.

Senior Unsecured Regular Bond/Debenture, Assigned B2 (LGD4);
Placed Under Review for further Downgrade

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

Royal Caribbean's credit profile is supported by its good liquidity
and solid market position as the second largest global ocean cruise
operator based upon capacity and revenue which acknowledges the
strength of its brands. Royal Caribbean is well diversified by
geography, brand, and market segment. In the short run, Royal
Caribbean's credit profile will be dominated by the length of time
that cruise operations continue to be suspending, the path forward
to resuming operations and the resulting impacts on the company's
cash consumption and its liquidity profile. However over the long
run, the value proposition of a cruise vacation as well as a group
of loyal cruise customers supports a base level of demand once
health safety concerns have been effectively addressed. The normal
ongoing credit risks include the company's current exceptionally
high leverage, the highly seasonal and capital intensive nature of
cruise companies and the cruise industry's exposure to economic and
industry cycles, weather incidents and geopolitical events. Moody's
expects the Royal Caribbean's debt/EBITDA will exceed 6.0x for at
least the next two years.

Prior to the review for downgrade, the factors that could lead to a
downgrade included if the company's liquidity weakened in any way
or if the recovery in cruising activity is delayed beyond Moody's
base assumptions which include a resumption of US cruising in the
first half of 2021 with capacity days reaching at least 65% of
their 2019 levels and occupancy reaching at least 70% by the second
quarter with continued improvement from there. The ratings could
also be downgraded if there are indications that the company is not
on a path to restoring leverage to a sustainable level. The outlook
could be revised to stable if the impacts from the spread of the
coronavirus stabilizes and cruise operations resume at a level that
enables the company to maintain debt/EBITDA below 5.5x. Ratings
could be upgraded if the company is able to maintain leverage below
4.5x with EBITA/interest expense of at least 3.0x.

Royal Caribbean (operating under the name Royal Caribbean Group) is
a global vacation company that operates three wholly-owned cruise
brands, including Royal Caribbean International, Celebrity Cruises,
and Silversea. The company's brands operate a combined 61 ships.
Net revenue for fiscal 2020 was $1.7 billion.

The principal methodology used in this rating was Business and
Consumer Service Industry published in October 2016.


RR DONNELLEY: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on March 18, 2021, maintained its
'CCC+' foreign currency and local currency senior unsecured ratings
on debt issued by RR Donnelley & Sons Company. EJR also maintained
its 'C' rating on commercial paper issued by the Company.

Headquartered in Chicago, Illinois, R. R. Donnelley & Sons Company
provides commercial printing and information services.



RUSSO REAL ESTATE: Gets Cash Collateral Access on Final Basis
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas has
authorized Russo Real Estate, LLC and DeRiso Development, L.L.C. to
use the cash collateral of Frost Bank, N.A. on a final basis in
accordance with the budget.

The Debtor requires the use of cash collateral to maintain their
assets to provide financial information to attempt to reorganize
its affairs, or perform any of the tasks which the Debtors believe
are necessary to maximize the value of their assets.

Frost Bank is the Debtors' primary pre-petition lender. The Debtors
have multiple obligations to Frost that are cross-collateralized
and secured by the Debtors' real properties including assignments
of rents, rent proceeds and other proceeds. Frost contends it has
an interest in the Debtors' rents and rent proceeds and at least
two checking accounts owned by the Debtors, which consist almost
exclusively of rents and rent proceeds of approximately $150,000,
as a result of an assignment of and security interest in the
Debtors' rents and rent proceeds pursuant to the terms of certain
promissory notes, corresponding deeds of trust, together with all
other documents, agreements and instruments evidencing, securing,
governing, guaranteeing or executed in connection with the loans.
The Frost Loan Documents have a combined face value of
approximately $6,890,425 and combined monthly payments of nearly
$47,000.  The Debtors are in arrears in an amount equal to slightly
more than $206,000.

The Debtors are authorized to use cash collateral for items set
forth in the budget. Within 10 calendar days from the date of entry
of this Order, the Russo Entities will account in writing to Frost
for the receipt and use of the Frost Cash Collateral received by
Debtors since the Petition Date and prior to the date of entry of
the Order.

All monies received by the Debtors in excess of the expenditures
authorized in the Cash Budget will be retained by the Debtors in a
debtor-in-possession account maintained at Frost. Included in the
Cash Budget is a line item of $1,000 per month for Legal &
Professional Fees.

As adequate protection for the Debtors use of cash collateral,
Frost is granted valid and automatically perfected continuing,
additional replacement liens on the rents and rent proceeds of the
Debtors which will constitute Frost's Collateral.  The Replacement
Liens will be in addition to the liens that Frost had in the
Debtors' assets as of the petition date evidenced by the Frost Loan
Documents.

As further adequate protection for Frost's interest in the Frost
Cash Collateral, the Debtors was slated, at or before February 28,
2021, to pay $30,000 to Frost -- by Frost applying $30,000 of the
Trapped Funds to the Debtors' obligations to Frost evidenced by the
Frost Loan Documents. The remaining Trapped Funds will be released
to the Debtors by Frost.

The Trapped Funds are approximately $150,0000 of funds in the
Debtors' two checking accounts.

As further adequate protection, the Debtors will pay the additional
sum of $30,000 to Frost and, on or before April 30, pay the
additional sum of $30,000 to Frost to be applied to the Debtors'
obligations to Frost evidenced by the Frost Loan Documents on or
before the last day of each month until confirmation of the Chapter
11 Plan and maintain insurance on the Frost Collateral.

A copy of the Order is available at https://bit.ly/39m5Oyi from
PacerMonitor.com.

                 About Russo Real Estate, LLC

Russo Real Estate, LLC filed its Chapter 11 petition (Bankr. N.D.
Tex. Case No. 21-40220) on February 1, 2021.  The petition was
signed by Robert C. Barton, manager.  At the time of filing, the
Debtor disclosed between $1 million to $10 million in both assets
and liabilities.

Judge Judge Morris oversees the case.

The Debtor is represented by Lee Stringham, Esq. at Hixson &
Stringham, PLLC.

Frost Bank, as lender, is represented by:

     Stacy B. Loftin, Esq.
     ADAMS, LYNCH & LOFTIN, P.C.
     3950 Highway 360
     Grapevine, TX 76051
     Fax: (817) 328-2942
     Email: sbl@all-lawfirm.com



RYAN LOUIS: May Liquidate All TD Ameritrade Assets to Pay FFSB
--------------------------------------------------------------
Judge Mary P. Gorman of the U.S. Bankruptcy Court for the Central
District of Illinois authorized Ryan Louis to liquidate all assets
of his TD Ameritrade Stock account ending in 4638 and pay the
monies to First Federal Savings Bank of Champaign-Urbana.

The bankruptcy case is In re: Ryan Louis, Case No. 20-71283,
(Bankr. C.D. Ill.)



SANDY CREEK: LS Power Nears $1-Bil. Restructuring of Coal Plant
---------------------------------------------------------------
According to reports, LS Power Development LLC is in advanced talks
on handing control of its coal-fired Sandy Creek Energy Station in
Texas to lenders in a roughly $1 billion debt restructuring.

The potential agreement being negotiated covers LS Power's Sandy
Creek Energy Associates LP, the controlling stakeholder in the
Sandy Creek electric generating plant in Riesel, Texas, which would
be turned over to the lenders, The Wall Street Journal said, citing
its sources.

In February, Moody's reported that Sandy Creek Energy Associates LP
has extended a forbearance agreement with creditors to April 9,
2021. The forbearance initially extended the debt's November 2020
maturity date through Feb. 8.

According to Moody's, the extension gives the company "additional
time to continue negotiating towards an agreed upon debt
restructuring." The rating agency adds that the forbearance
"constitutes a distressed exchange under Moody's default
definition."

Moody's said its Caa2 rating on Sandy Creek "incorporates our
expectations for moderate investor losses stemming from the
aforementioned debt restructuring."

Sandy Creek Energy Associates LP owns a 63.9% stake in Sandy Creek
Energy Station, a greenfield nominal 945-megawatt single unit
supercritical coal-fired base load electric generating station
located near Riesel, Texas.  LS Power Development LLC is the parent
of Sandy Creek Energy Associates.


SBA COMMUNICATIONS: Egan-Jones Keeps B- Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on March 16, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by SBA Communications Corporation. EJR also maintained
its 'B' rating on commercial paper issued by the Company.

Headquartered in Boca Raton, Florida, SBA Communications
Corporation owns and operates wireless communications
infrastructure in the United States.



SEACOR HOLDINGS: Egan-Jones Keeps CCC- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on March 15, 2021, maintained its
'CCC-' foreign currency and local currency senior unsecured ratings
on debt issued by SEACOR Holdings Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Fort Lauderdale, Florida, SEACOR Holdings Inc. is
a global provider of marine transportation equipment and logistics
services primarily servicing the U.S. and international energy and
agricultural markets.



SERENDIPITY LABS: Unsecured Creditors to Have 100% Recovery in Plan
-------------------------------------------------------------------
Serendipity Labs, Inc., filed with the U.S. Bankruptcy Court for
the Northern District of Georgia a Disclosure Statement describing
Chapter 11 Plan of Reorganization on March 25, 2021.

Class 2 consists of the Hall Facility Claims. There are six Claims
in Class 2 which total to an Allowed amount of $4,111,178.87. Each
Holder of a Hall Facility Claim shall receive, in full and final
satisfaction, release and discharge of its Hall Facility Claim,
payment in the Allowed Amount of such Claim, in Cash, plus interest
accruing at the Federal Post-Judgment Rate from the Petition Date
through the date of payment, to be made on the earlier of the
Effective Date; and the date upon which such Hall Facility Claim
becomes Allowed.  This Class has a 100% estimated recovery. Under
the Plan, the Hall Facility Claims in Class 2 are Unimpaired.

Class 3 consists of General Unsecured Claims against the Debtor.
The Debtor estimates that the approximate amount of Allowed General
Unsecured Claims in Class 3 is $3,695,000. Holder of a General
Unsecured Claim shall receive, in full and final satisfaction,
release and discharge of its General Unsecured Claim, payment in
the Allowed Amount of such Claim, in Cash, plus interest accruing
at the Federal Post-Judgment Rate from the Petition Date through
the date of payment, to be made on the earlier of the Effective
Date; and the date upon which such General Unsecured Claim becomes
Allowed. This Class has 100% estimated recovery. Under the
treatment proposed the Plan, the General Unsecured Claims in Class
3 are Unimpaired.

Class 4 consists of November 2019 Noteholder Claims. There are
eight Claims in Class 4 which total to an Allowed amount of
$1,011,916.00. Each Holder of a November 2019 Noteholder Claim
shall receive, in full and final satisfaction, release and
discharge of its November 2019 Noteholder Claim, payment in the
Allowed Amount of such Claim, in Cash, plus interest accruing at
the Federal Post-Judgment Rate from the Petition Date through the
date of payment, to be made on the earlier of: the Effective Date;
and the date upon which such November 2019 Noteholder Claim becomes
Allowed. This Class has 100% estimated recovery.

Class 5 consists of the PPP Loan Claim. The Reorganized Debtor
shall assume all of the Debtor's obligations under the PPP Loan and
shall pay and perform such obligations as and when due under
applicable law and the governing agreements. The legal, equitable
and contractual rights of the Holders of the PPP Loan Claim
thereunder are not altered by the Plan. Under the treatment
proposed the Plan, the PPP Loan Claim in Class 5 is Unimpaired.

Holders of Interests in the Debtor shall retain their Interests
upon the Effective Date, which Interests shall, in accordance with
the Debtor's governing documents in effect on the Petition Date,
constitute common stock of the Reorganized Debtor and be governed
by the Definitive Documents, as applicable.

The Exit Investment is comprised of approximately $9,500,000.00 of
committed new cash (excluding the DIP Financing Facility), and
$2,699,228.00 of committed reinvestments of distributions due to
Holders of Hall Facility Claims and November 2019 Noteholder
Claims, for a total of not less than approximately $12,200,000.00.


The Debtor has in its possession deposits in the amount of
approximately $115,000.00, representing 2.5% of the new cash amount
committed by each participant in the Equity Investment, other than
those who are converting debt to equity and the DIP Lender, whose
deposit was waived in view of the $1.1 million DIP Financing
Facility already in the Debtor's possession. The amount of the Exit
Investment is sufficient to pay Holders of Allowed Claims as
provided and allow for approximately $2.2 million of working
capital to the Reorganized Debtor from and after the Effective
Date.

In addition, the Reorganized Debtor will issue warrants to the
participants in the Exit Investment for 20% of the fully diluted
post-transaction ownership interests in the Reorganized Debtor,
with an aggregate exercise price of $500,000.00.

After the Effective Date, the Reorganized Debtor will increase the
number of existing management option pool shares by 10% of fully
diluted ownership pursuant to the Debtor's 2012 Management
Incentive Plan. The Reorganized Debtor's board will also approve a
bonus of 40% of base salary in accordance with various key
executive employment agreements upon the earlier of a change in
control of the Reorganized Debtor or one year from the Effective
Date.

A full-text copy of the Disclosure Statement dated March 25, 2021,
is available at https://bit.ly/3dlw4Kr from PacerMonitor.com at no
charge.  

Serendipity Labs, Inc. is represented by:

          Lee B. Hart, Esq.
          Joshua H. Stein, Esq.
          NELSON MULLINS RILEY & SCARBOROUGH LLP
          201 17th Street, NW, Suite 1700
          Atlanta, GA 30363
          Telephone: 404-322-6000
          Email: lee.hart@nelsonmullins.com
                 josh.stein@nelsonmullins.com

                     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 chief
executive officer, signed the petition.  At the time of the 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.


SHELTON BROTHERS: Posnik Online Auction of Brewing Equipment Okayed
-------------------------------------------------------------------
Judge Elizabeth D. Katz of the U.S. Bankruptcy Court for the
District of Massachusetts authorized Shelton Brothers, Inc.'s
public internet auction, of brewing equipment, including 19 tanks,
a grist mill, hopper, kegging line, AC units, steel piping, and
related pieces, located at 53 Manning Road, in Enfield,
Connecticut.

The Debtor is authorized to sell the personal property described in
the Motion as the Brewing Equipment free and clear of all liens,
claims, and encumbrances.  It is authorized to execute such
documents as are reasonably necessary to complete the sale
including without limitation, the authority to execute a bill of
sale or similar instrument of conveyance with respect to the
Brewing Equipment sold at auction.

Any encumbrances on the Brewing Equipment will attach to the
proceeds of the sale.

The use of the internet auction mechanism Bidspotter.com is
authorized for use in the public auction of the assets.

The sale will be conducted by Aaron Posnik & Co., Inc. through
Bidspotter on April 9, 2021, at 10:30 a.m.  The website address of
the Auctioneer is: www.posnik.com.  The website for Bidspotter is:
www.bidspotter.com.

The Debtor and Posnik are authorized to comply with any rules,
policies, procedures, or terms or conditions of Bidspotter.com
disclosed and to enter into any required agreements in support
thereof.

The hearing set for March 25, 2021, is canceled.

                   About Shelton Brothers, Inc.

Shelton Brothers, Inc. is a beer importing and distributing
company
located in Belchertown, Mass.  Shelton Brothers filed a voluntary
petition under the provisions of Chapter 11 of the Bankruptcy Code
(Bankr. D. Mass. Case No. 20-30606) on Dec. 18, 2020. In the
petition signed by Daniel W. Shelton, president, the Debtor
disclosed between $1 million to $10 million in both assets and
liabilities.  

Judge Elizabeth D. Katz oversees the case.

Andrea M. O'Connor, Esq., at Fitzgerald Attorneys at Law, P.C.,
represents the Debtor as counsel.



SHELTON BROTHERS: Selling All Assets of Progressive for $400K
-------------------------------------------------------------
Shelton Brothers, Inc., asks the U.S. Bankruptcy Court for the
District of Massachusetts to authorize the bidding procedures in
connection with the sale of substantially all assets of Progressive
Distribution, LLC, to Michael Merrifield, or his nominee for
$400,000, subject to overbid.

The assets of the Debtor's Bankruptcy Estate include a 100%
ownership interest in Progressive, a Florida limited liability
company, having a principal location of 110 Bomar Ct, #152, in
Longwood, Florida.  Upon information and belief, RNSS, LLC, holds a
valid, perfected security interest in the Debtor's assets,
including its interest in Progressive.

The Debtor and Progressive are negotiating an Asset Purchase
Agreement to sell substantially all of the assets of Progressive
for the purchase price of $400,000 to the Buyer.  The Agreement
provides for the Buyer to pay a deposit of $20,000.

Upon information and belief, the Buyer has expended significant
time and effort in conducting due diligence to determine the value
of Progressive's assets.  These efforts are not otherwise
compensable if the Buyer is not the successful bidder for
Progressive's assets.

The Debtor proposes the following procedures that will govern the
proposed sale and any competitive bidding:

     a. All overbids must be in an amount that is not less than a
minimum increase of 10% of the Purchase Price be required for any
bid exceeding the Purchase Price.

     b. All overbids must be submitted to the Debtor no later than
five days before a final hearing on the proposed sale.

     c. All overbids must be accompanied by a deposit in the form
of a certified check payable to the order of the Debtor or other
immediately available funds in an amount equal to 5% of such bid.


     d. All overbids must be accompanied by a copy of the Agreement
executed by the overbidder with the same terms and conditions,
except total purchase price and deposit amount.

     e. In the event any overbids are received, an open auction
will be held at the final hearing for the purpose of determining
the highest and best bidder.

     f. The second highest bidder, as so notified by the Debtor and
Progressive, will be required to serve as the back-up bidder and
keep its bid to consummate the Agreement open and irrevocable
unless and until the Prevailing Bidder consummates the sale.

     g. In the event that the Buyer is not the Prevailing Bidder
for the purchase of Progressive's assets, the Buyer will receive a
break-up fee of 5% of the Purchase Price, subject to final Court
approval upon application by the Buyer.  The proposed Break-Up Fee
will be paid on a first priority basis from the proceeds of the
sale of Progressive's assets.

The Debtor says that the Break-Up Fee, Minimum Higher Bid, and
other proposed overbid procedures are reasonable and necessary to
induce the Buyer to consummate the proposed transaction.

                   About Shelton Brothers, Inc.

Shelton Brothers, Inc. is a beer importing and distributing
company
located in Belchertown, Mass.  Shelton Brothers filed a voluntary
petition under the provisions of Chapter 11 of the Bankruptcy Code
(Bankr. D. Mass. Case No. 20-30606) on Dec. 18, 2020. In the
petition signed by Daniel W. Shelton, president, the Debtor
disclosed between $1 million to $10 million in both assets and
liabilities.  

Judge Elizabeth D. Katz oversees the case.

Andrea M. O'Connor, Esq., at Fitzgerald Attorneys at Law, P.C.,
represents the Debtor as counsel.



SIMPLE SITEWORK: Seeks Approval to Hire WFA Group as Appraiser
--------------------------------------------------------------
Simple Sitework, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Texas to employ The WFA Group to
appraise its equipment.

The WFA Group will seek payment of $1,800 for its appraisal
services.

Anthony Frels, president of The WFA Group, disclosed in a court
filing that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Anthony Frels
     The WFA Group
     13231 Champion Forest Dr., Suite 400
     Houston, TX 77069
     Telephone: (713) 895-9238
     Facsimile: (800) 397-9006
     Email: afrels@wfagroup.com

                       About Simple Sitework

Simple Sitework, Inc., is a locally owned and operated company
providing residential and commercial site-work throughout Southeast
Texas.

Simple Sitework filed a voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Texas Case No. 20-34508) on
Sept. 11, 2020.  Judge Jeffrey P. Norman oversees the case.
Margaret M. McClure, Esq., is the Debtor's bankruptcy counsel.


SIX FLAGS: Egan-Jones Keeps CCC- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on March 18, 2021, maintained its
'CCC-' foreign currency and local currency senior unsecured ratings
on debt issued by Six Flags Incorporated. EJR also maintained its
'C' rating on commercial paper issued by the Company.

Headquartered in Grand Prairie, Texas, Six Flags Entertainment
Corporation, more commonly known as Six Flags or as Six Flags Theme
Parks, is an American amusement park corporation.



SOFT FINISH: Gets Cash Collateral Access Thru July 15
-----------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California,
Los Angeles Division, has authorized Soft Finish Inc. to use cash
collateral to pay expenses.

As previously reported by the Troubled Company Reporter, the Debtor
requires the use of cash collateral on an emergency basis to pay
$38,493 in expenses through April 1, 2021, and on an interim basis
through July 15.

As of Petition Date, the Debtor is indebted to Pacific City Bank in
the amount of $1.8 million with an interest of 5.25% per month and
requiring a monthly payment of $19,437.

The Debtor is also indebted to the Internal Revenue Service in the
amount of $202,114. Its total tax debt exceeds $1.5 million.

Pacific City Bank and the IRS are granted a replacement lien on the
Debtor's postpetition cash collateral to the extent that the cash
collateral is actually used by the Debtor.

The Debtor is directed to file a Supplement to the Motion by March
30 specifically responding to the comments by the US Trustee about
the proposed four month budget.

A further hearing on the matter is scheduled for April 6 at 10 a.m.
by zoomgov.com. Objections are due April 2.

A copy of the order is available at https://bit.ly/3foYSV8 from
PacerMonitor.com.

                      About Soft Finish Inc.

Soft Finish manufactures clothing, specifically denim product such
as jeans, denim jackets, skirts, shorts, shirts. Soft Finish
specializes in "distressing" garments, taking hard, rigid,
untreated denim fabric and washing the product to soften garments
and using techniques to "beat up" or "age" garments. Distressing
includes hand sanding garments to create natural wear areas, adding
holes to garments to make them look used or old, stone washing to
give the garment a softer feel and a lighter color as well as other
hand treatments.

Soft Finish is the successor in interest to US Garment LLC. In late
2017, US Garment LLC transferred its assets to Soft Finish and Soft
Finish assumed 100% of the US Garment debt. The owners of US
Garment were Jae K. Chung and a minority interest with her son
Wesley Chung.  Jae K. Chung is the sole owner of Soft Finish.

Soft Finish sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-12038) on March 15,
2021. In the petition signed by Jae K. Chung, as president, the
Debtor disclosed $203,316 in assets and $1,404,553 in liabilities.

Judge Barry Russell oversees the case.

M. Jonathan Hayes, Esq., at Resnik Hayes Moradi, LLP, is the
Debtor's counsel.



SOLSTICE MARKETING: Seeks Approval to Hire KCP, Appoint CRO
-----------------------------------------------------------
Solstice Marketing Concepts LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
KCP Advisory Group LLC and appoint KCP CEO Jacen Dinoff as its
chief restructuring officer.

Mr. Dinoff and his firm will provide these services:

     (a) forecast, plan, control, manage cash, and develop one or
more business plans;

     (b) review, analyze and negotiate settlements with secured
lenders, vendors and other creditors as necessary;

     (c) file, comply and administer the Debtor's Chapter 11 case;

     (d) confirm and consummate a plan of reorganization;

     (e) establish a deadline for the filing of proofs of claim;

     (f) prepare and support any legal actions to be undertaken by
the Debtor; and

     (g) accomplish the Debtor's overall goals of promptly and
efficiently.

Prior to the petition date, KCP received a $100,000 retainer.

Mr. Dinoff will be paid at his discounted hourly rate of $425. The
firm's additional personnel will be billed at their hourly rates in
the range of $200 to $350.

In addition, KCP will seek reimbursement for expenses.

Prior to the petition date, the firm received total payments in the
aggregate amount of $238,862.50 from the Debtor. As of the
commencement of the Chapter 11 case, the firm holds approximately
$1,048 of remaining advanced payment retainer.

Mr. Dinoff disclosed in a court filing that the firm is a
"disinterested person" as defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:
     
     Jacen A. Dinoff
     KCP Advisory Group LLC
     700 Technology Park Drive, Suite 212
     Billerica, MA 01821
     Telephone: (781) 313-8123
     Facsimile: (781) 365-0079
     Email: jdinoff@kcpadvisory.com
            info@kcpadvisory.com

                 About Solstice Marketing Concepts

Solstice Marketing Concepts LLC -- http://solsticesunglasses.com/
-- is a brick and mortar and online sunglasses retailer.

Solstice Marketing Concepts LLC sought Chapter 11 protection
(Bankr. S.D.N.Y. Case No. 21-10306) on Feb. 17, 2021.  Jacen A.
Dinoff, chief restructuring officer, signed the petition. The
Debtor was estimated to have $1 million to $10 million in assets
and liabilities as of the bankruptcy filing.

Judge Martin Glenn oversees the case.

The Debtor tapped Morgan, Lewis & Bockius LLP as bankruptcy
counsel; Retail Consulting Services, Inc. as real estate
consultant; and KCP Advisory Group LLC as restructuring advisor.


SOLSTICE MARKETING: Seeks to Tap Morgan Lewis & Bockius as Counsel
------------------------------------------------------------------
Solstice Marketing Concepts LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Morgan, Lewis & Bockius LLP as its legal counsel.

The firm will render these legal services:

     (a) take all necessary action to protect and preserve the
estate of the Debtor;

     (b) provide legal advice with respect to the Debtor's powers
and duties in the continued operation of its business;

     (c) negotiate, prepare, and pursue confirmation of a plan and
any other restructuring alternative;

     (d) prepare legal papers;

     (e) appear in court and protect the interests of the Debtor
before this court;

     (f) review all pleadings filed in the Debtor's Chapter 11
case; and

     (g) perform all other legal services in connection with the
case.

The hourly rates of the firm's counsel and staff are as follows:

     Partners                 $1075
     Of Counsel                $885
     Associates         $650 - $685
     Paraprofessionals         $355

The principal professionals designated to represent the Debtor and
their standard hourly rates are:

     Craig A. Wolfe      $1075
     Jason R. Alderson    $885
     T. Charlie Liu       $685
     David K. Shim        $650

In addition, the firm will seek reimbursement for expenses.

Prior to the petition date, the firm received total payments in the
aggregate amount of $238,862.50 from the Debtor.  As of the
commencement of the Chapter 11 case, the firm holds approximately
$1,048 of remaining advanced payment retainer.

Craig Wolfe, Esq., a partner at Morgan, Lewis & Bockius, disclosed
in a court filing that the firm is a "disinterested person" as
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:
     
     Craig A. Wolfe, Esq.
     Jason R. Alderson, Esq.
     T. Charlie Liu, Esq.
     David K. Shim, Esq.
     Morgan, Lewis & Bockius LLP
     101 Park Avenue
     New York, NY 10178
     Telephone: (212) 309-6000
     Facsimile: (212) 309-6001
     Email: craig.wolfe@morganlewis.com
             jason.alderson@morganlewis.com
             charlie.liu@morganlewis.com
             david.shim@morganlewis.com

                 About Solstice Marketing Concepts

Solstice Marketing Concepts LLC -- http://solsticesunglasses.com/
-- is a brick and mortar and online sunglasses retailer.

Solstice Marketing Concepts LLC sought Chapter 11 protection
(Bankr. S.D.N.Y. Case No. 21-10306) on Feb. 17, 2021.  Jacen A.
Dinoff, chief restructuring officer, signed the petition. The
Debtor was estimated to have $1 million to $10 million in assets
and liabilities as of the bankruptcy filing.

Judge Martin Glenn oversees the case.

The Debtor tapped Morgan, Lewis & Bockius LLP as bankruptcy
counsel; Retail Consulting Services, Inc. as real estate
consultant; and KCP Advisory Group LLC as restructuring advisor.


SOUTHERN ROCK: Seeks Approval to Hire Bruner Wright as Counsel
--------------------------------------------------------------
Southern Rock & Lime, Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Florida to employ Bruner Wright,
PA as its bankruptcy counsel.

Bruner Wright will advise the Debtor regarding its powers and
duties in the continued management of its business.

The hourly rates of Bruner Wright's counsel and staff are as
follows:

     Robert C. Bruner   $400
     Byron Wright III   $300
     Paralegal          $150

The Debtor paid Bruner Wright a retainer of $13,000.

Bruner Wright is a "disinterested person" within the meaning of
Section 101(14) of the Bankruptcy Code, according to court papers
filed by the firm.

The firm can be reached through:

     Byron Wright III, Esq.
     Bruner Wright, PA
     2810 Remington Green Circle
     Tallahassee, FL 32308
     Telephone: (850) 385-0342
     Facsimile: (850) 270-2441
     Email: rbruner@brunerwright.com

                    About Southern Rock & Lime

Southern Rock & Lime, Inc. filed for Chapter 11 protection (Bankr.
N.D. Fla. Case No. 21-50021) on Feb. 24, 2021. James E. Clemons,
Jr., president, signed the petition.  At the time of the filing,
the Debtor disclosed $1 million to $10 million in both assets and
liabilities. Judge Karen K. Specie oversees the case.  Bruner
Wright, PA serves as the Debtor's counsel.


ST. PETER'S UNIVERSITY: Moody's Alters Ratings Outlook to Pos.
--------------------------------------------------------------
Moody's Investors Service has affirmed Saint Peter's University
Hospital's (NJ) Ba1 rating. The action affects approximately $134
million of debt outstanding. The outlook is revised to positive
from stable.

RATINGS RATIONALE

Affirmation of Saint Peter's University Hospital's (SPUH) Ba1
rating reflects Moody's view that the hospital will sustain solid
margins in fiscal 2021 driven by demonstrated expense management,
ongoing recovery of volumes and CARES Act grants. Financial
performance will also benefit from the new County Option Hospital
Fee Pilot program (starting in July 2021) which will fund some of
the service area's demographic and societal trends, a social
consideration under Moody's ESG framework. Moody's expects cash
will continue to grow, even after Medicare Advances and a potential
repayment of a portion of CARES Act grants, with anticipated growth
in cash flow and manageable capital plans. SPUH will benefit from a
favorable market position in a competitive environment and the
system's longstanding women and children's service niche will
continue to bolster the SPUH's regional draw, although pediatric
volume recovery remains uneven. Challenges will include the
system's location in a competitive market, a high age of plant,
disproportionate reliance on Medicaid due to children's service
lines and large pension liability (although frozen).

In September 2020, Saint Peter's University Hospital entered into a
Definitive Agreement with RWJBarnabas Health to integrate the two
healthcare systems; the proposed partnership is under review by
various state and federal regulatory agencies in addition to the
Catholic Church. The potential partnership is expected to take up
to a year and is not incorporated into the rating at this time.

RATING OUTLOOK

The positive outlook reflects Moody's expectations that volume
recovery and the County Option Hospital Fee program will contribute
to solid operating results, allowing for continued liquidity growth
and deleveraging.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

Sustained improved operating performance and volume recovery in
fiscal 2021

Continued growth in liquidity

Ongoing improvement in adjusted leverage metrics

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

Material sustained decline in financial performance

Significant increase in leverage or meaningful decline in cash

LEGAL SECURITY

The obligated group is comprised of Saint Peter's University
Hospital. The bonds are secured by gross revenue pledge and a
mortgage of certain hospital property in New Brunswick. Debt
service coverage ratio covenant of at least 1.25 times is measured
on a twelve month rolling date.

PROFILE

Saint Peter's University Hospital is the largest component of Saint
Peter's Healthcare System, Inc. approximately $500 million (total
revenue) system located in New Brunswick, New Jersey. Major service
lines include women and children's services. Saint Peter's is
sponsored by the Roman Catholic Diocese of Metuchen, NJ. The Bishop
maintains various reserve powers as the sole corporate member of
the Health System.

METHODOLOGY

The principal methodology used in these ratings was Not-For-Profit
Healthcare published in December 2018.


STA VENTURES: Wins Court OK to Solicit Votes on Reorganization Plan
-------------------------------------------------------------------
Judge Sage M. Sigler approved the Amended and Restated Disclosure
Statement explaining the Chapter 11 Plan of Reorganization for STA
Ventures, LLC.

The Debtor filed its Amended and Restated Disclosure Statement on
March 8, 2021.

At the March 18, 2021 hearing, the United States Trustee appeared
and announced no objection to approval of the Amended and Restated
Disclosure Statement.  Counsel for  Bay Point Capital stated no
objection to approval of the Amended Disclosure Statement.  On
inquiry, no other party appeared in opposition to approval of the
Amended Disclosure Statement.

The judge ordered that:

   * The Debtor is authorized to commence solicitation of votes of
acceptance of Debtor's Chapter 11 Plan of Reorganization as
amended, which is the subject of Debtor's March 8, 2021 Amended and
Restated Disclosure Statement;

    * March 29, 2021, is fixed as the last day to file written
acceptances or rejections of Debtor’s Chapter 11 Plan as amended

    * The Debtor shall file a Ballot Report on or before April 19,
2021;

    * April 30, 2021, is fixed as the last day for filing and
serving pursuant to Fed.R.Bankr.P.3020(b)(1) written objections to
confirmation of Debtor’s  Amended  and  Restated  Chapter  11
Plan[ECF  152]and Notice is hereby given respecting this time
deadline;

    * Any objections to confirmation of the Debtor's Chapter 11
Plan as amended filed and served by April 30, 2021, will be heard
at hearings commencing on a date set by the Court after review of
the nature and extent of any objections to confirmation and  after
a scheduling conference with Debtor and objecting parties.

                       About STA Ventures

STA Ventures, LLC is a limited liability corporation with principal
office address at 145 Houze Way, Roswell, Fulton County, Ga.

On June 1, 2020, STA Ventures filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Ga. Case No. 20-66843).  The petition was
signed by Stephen T. Allen, its managing member.  At the time of
the filing, the Debtor disclosed assets of $1 million to $10
million and estimated liabilities of the same range.

The Debtor has tapped Chamberlain, Hrdlicka, White, Williams &
Aughtry as legal counsel; Peach Appraisal Group, Inc. as appraiser;
and Magaro & Conine, CPA as accountant.


STEWART STREET: Gets OK to Hire Wiggam & Geer as Legal Counsel
--------------------------------------------------------------
Stewart Street Academy and Childcare, LLC received approval from
the U.S. Bankruptcy Court for the Northern District of Georgia to
employ Wiggam & Geer, LLC as its legal counsel.

Wiggam & Geer will render these legal services:

     (a) prepare pleadings and applications;

     (b) conduct examination;

     (c) advise the Debtor regarding its rights, duties and
obligations;

     (d) consult with and represent the Debtor with respect to a
Chapter 11 plan;

     (e) perform legal services necessary to the operations of the
Debtor's business; and

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

The hourly rates of Wiggam & Geer's counsel and staff are as
follows:

     Attorneys                    $330 - $425
     Legal Assistants/Paralegals         $150

In addition, the firm will seek reimbursement for expenses.

The firm received a retainer of $7,500 from the Debtor's principal,
Randy Kimball.

Will Geer, Esq., an attorney at Wiggam & Geer, disclosed in a court
filing that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

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

            About Stewart Street Academy and Childcare

Stewart Street Academy and Child Care, LLC is a Georgia limited
liability company that owns non-residential real property located
at 204 Stewart St., Carrollton, Ga.  The entire property is leased
to Stewart Street Childcare Services, Inc., which operates a child
care center on the property.  The center is owned and operated by
the sister of Randall Kimball, the Debtor's owner.

Stewart Street Academy and Child Care sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
20-11216) on Sept. 1, 2020.  In the petition signed by Randall
Kimball, managing member, the Debtor disclosed assets of between $1
million and $10 million and liabilities of the same range.

Judge Paul Baisier oversees the case.

The Debtor tapped the Law Office of Scott B. Riddle, LLC and Wiggam
& Geer, LLC as legal counsel.


SUNDANCE ENERGY: Seeks to Hire Latham & Watkins as Counsel
----------------------------------------------------------
Sundance Energy Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Latham & Watkins LLP as bankruptcy counsel.

Latham & Watkins will render these legal services:

     (a) advise the Debtors regarding their powers and duties in
the continued management and operation of their businesses and
properties;

     (b) advise and consult on the conduct of the Chapter 11
cases;

     (c) advise the Debtors and take all necessary action to
protect and preserve the Debtors' estates;

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

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

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

     (g) analyze executory contracts and unexpired leases;

     (h) prepare pleadings in connection with the Chapter 11
cases;

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

     (j) take necessary action to obtain approval of a disclosure
statement and confirmation of a Chapter 11 plan;

     (k) appear before the bankruptcy court or any appellate
courts;

     (l) advise on corporate, litigation, environmental, finance,
tax, employee benefits, and other legal matters; and

     (m) perform all other necessary legal services for the Debtors
in connection with their Chapter 11 cases.

The hourly rates of Latham & Watkins' counsel and staff range as
follows:

     Partners       $1,180 - $1,810
     Counsel        $1,150 - $1,580
     Associates       $615 - $1,195
     Professional Staff $180 - $930
     Paralegals         $240 - $560

The hourly rates for the attorneys with primary responsibility in
this representation are as follows:

     David Hammerman  $1,360
     Keith Simon      $1,495
     Annemarie Reilly $1,205
     Jeffrey Mispagel $1,120
     Misha Ross       $1,035
     Jonathan Gordon    $850
     Mohini Rarrick     $850
     Brian Rosen        $850

In addition, Latham & Watkins will seek reimbursement for
expenses.

Prior to the petition date, the firm received payments and advances
in the aggregate amount of $3,399,747.

Latham & Watkins provided the following in response to the request
for additional information set forth in Paragraph D.1 of the U.S.
Trustee Guidelines:

  Question: Did Latham & Watkins agree to any variations from, or
alternatives to, Latham & Watkins' standard billing arrangements
for this engagement?

  Answer: No. The rate structure provided by Latham & Watkins is
appropriate and comparable to (a) the rates that the firm charges
for non-bankruptcy representations and (b) the rates of other
comparably skilled professionals.

  Question: Do any of the Latham & Watkins professionals in this
engagement vary their rate based on the geographic location of the
Debtors' Chapter 11 cases?

  Answer: No.

  Question: If Latham & Watkins has represented the Debtors in the
12 months prepetition, disclose  Latham & Watkins' billing rates
and material financial terms for the prepetition engagement,
including any adjustments during the 12 months prepetition. If
Latham & Watkins' billing rates and material financial terms have
changed post-petition, explain the difference and the reasons for
the difference.

  Answer: Latham & Watkins' current hourly rates for services
rendered on behalf of the Debtors are set forth above. These rates
have been used since January 1 of this year. During the prior
calendar year, Latham & Watkins used the following rates for
services rendered on behalf of the Debtors: $1,120 to $1,680 for
partners; $1,085 to $1,560 for counsel; $590 to $1,105 for
associates; $250 to $850 for professional staff; and $250 to $540
for paralegals. All material financial terms have remained
unchanged since the prepetition period.

  Question: Have the Debtors approved Latham & Watkins' budget and
staffing plan and, if so, for what budget period?

  Answer: Latham & Watkins has provided the Debtors with a
prospective budget and staffing plan setting forth the types of
timekeepers, numbers thereof, and applicable hourly rates it
expects during the Chapter 11 cases, which has been approved by the
Debtors. The budget and staffing plan cover the period from the
petition date to April 30, 2021.

David Hammerman, Esq., a partner at Latham & Watkins, disclosed in
court filings that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     David Hammerman, Esq.
     Latham & Watkins, LLP
     885 Third Avenue
     New York, NY 10022-4834
     Telephone: (212) 906-1398
     Email: david.hammerman@lw.com

                    About Sundance Energy Inc.

Sundance Energy Inc. -- http://www.sundanceenergy.net/-- is an
independent energy exploration and production company located in
Denver, Colorado. The Company is focused on the acquisition and
development of large, repeatable oil and natural gas resource plays
in North America. Current activities are focused in the Eagle
Ford.

On March 9, 2021, Sundance Energy, Inc. and 3 affiliated debtors
each filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
21-30882). The Honorable David R. Jones is the case judge.

The Debtors tapped Latham & Watkins LLP and Hunton Andrews Kurth
LLP as counsel; Miller Buckfire & Co., LLC as investment banker;
and FTI Consulting Inc. as financial advisor. Prime Clerk LLC is
the claims agent.

Haynes & Boone LLP, and Opportune LLP advise Toronto Dominion
(Texas) LLC, which currently serves as successor administrative
agent under the Prepetition RBL Facility.

K&L Gates LLP, is counsel to ABN AMRO Capital USA, LLC. Luskin,
Stern & Eisler LLP, is counsel to Credit Agricole Corporate and
Investment Bank.

Morgan Stanley Capital Administrators, Inc., is advised by Simpson
Thacher & Bartlett LLP, Locke Lord LLP, and Houlihan Lokey Capital,
Inc.


SUNDANCE ENERGY: Seeks to Tap FTI Consulting as Financial Advisor
-----------------------------------------------------------------
Sundance Energy Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ FTI
Consulting, Inc. as financial advisor.

FTI Consulting will render these services:

     (a) assist with developing accounting and operating procedures
to segregate pre-bankruptcy and post-petition business
transactions;

     (b) assist with bankruptcy reporting requirements;

     (c) render general financial advice, financial analytics and
modeling as directed by the Debtors' management;

     (d) assist in the development of a plan of reorganization or
liquidation and disclosure statement;

     (e) assist in determining potential creditor recoveries under
alternative scenarios;

     (f) assist in analyzing and developing strategies to address
the Debtors' existing obligations;

     (g) assist with sizing and securing debtor-in-possession
financing or use of cash collateral, as needed;

     (h) assist with evaluating the Debtors' cash flows under a
variety of scenarios;

     (i) attend meetings, presentations and negotiations as may be
requested by the Debtors;

     (j) assist with claims reconciliation and objections;

     (k) assist in the development of management and employee
incentive or retention plans;

     (l) provide court testimony, as needed;

     (m) assist in the development of communications materials for
internal and external stakeholders around planned milestones in the
Chapter 11 process; and

     (n) assist with any other financial or advisory services as
requested by the Debtors which are not duplicative of services
provided by other professionals.

The hourly rates for FTI's restructuring professionals range as
follows:

     Senior Managing Directors                   $920 - $1,295
     Directors/Senior Directors/Managing Directors $550 - $905
     Consultants/Senior Consultants                $350 - $660
     Administrative/Paraprofessionals              $125 - $280

In addition, FTI will seek reimbursement for expenses.

FTI is not owed any amounts with respect to its pre-bankruptcy fees
and expenses.

Chad Coben, a senior managing director at FTI Consulting, disclosed
in court filings that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Chad E. Coben
     FTI Consulting, Inc.
     2001 Ross Avenue, Suite 650
     Dallas, TX 75201
     Telephone: (214) 397-1600
     Facsimile: (214) 397-1790
     Email: chad.coben@fticonsulting.com

                    About Sundance Energy Inc.

Sundance Energy Inc. -- http://www.sundanceenergy.net/-- is an
independent energy exploration and production company located in
Denver, Colorado. The Company is focused on the acquisition and
development of large, repeatable oil and natural gas resource plays
in North America. Current activities are focused in the Eagle
Ford.

On March 9, 2021, Sundance Energy, Inc. and 3 affiliated debtors
each filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
21-30882). The Honorable David R. Jones is the case judge.

The Debtors tapped Latham & Watkins LLP and Hunton Andrews Kurth
LLP as counsel and Miller Buckfire & Co., LLC as investment banker;
and FTI Consulting Inc. as financial advisor. Prime Clerk LLC is
the claims agent.

Haynes & Boone LLP, and Opportune LLP advise Toronto Dominion
(Texas) LLC, which currently serves as successor administrative
agent under the Prepetition RBL Facility.

K&L Gates LLP, is counsel to ABN AMRO Capital USA, LLC. Luskin,
Stern & Eisler LLP, is counsel to Credit Agricole Corporate and
Investment Bank.

Morgan Stanley Capital Administrators, Inc., is advised by Simpson
Thacher & Bartlett LLP, Locke Lord LLP, and Houlihan Lokey Capital,
Inc.


SUNDANCE ENERGY: Seeks to Tap Hunton Andrews Kurth as Counsel
-------------------------------------------------------------
Sundance Energy Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Hunton Andrews Kurth LLP to serve as co-counsel with Latham &
Watkins LLP, the other firm handling their Chapter 11 cases.

Hunton Andrews Kurth will render these legal services:

     (a) advise the Debtors regarding their powers and duties in
the continued management and operation of their business;

     (b) advise and consult on the conduct of the Chapter 11
cases;

     (c) attend meetings and negotiate with representatives of
creditors and other parties in interest;

     (d) take all necessary actions to protect and preserve the
Debtors' estates;

     (e) prepare pleadings;

     (f) represent the Debtors in connection with obtaining
authority to use cash collateral and obtain post-petition
financing;

     (g) appear before the bankruptcy court and any appellate
courts;

     (h) advise the Debtors regarding tax matters;

     (i) negotiate, prepare and obtain approval of a disclosure
statement and confirmation of a Chapter 11 plan of reorganization
and all documents related thereto;

     (j) advise the Debtors in connection with any potential sale
of assets;

     (k) provide non-bankruptcy services to the extent requested by
the Debtors; and

     (l) perform all other necessary legal services for the Debtors
in connection with their Chapter 11 cases.

The hourly rates for Hunton Andrews Kurth's attorneys with primary
responsibility in this representation are as follows:

     Timothy A. Davidson II $990
     Joseph P. Rovira       $885
     Ashley L. Harper       $725
     Philip M. Guffy        $685
     Catherine A. Diktaban  $575
     Constance Andonian     $395
     Tina Canada            $310

In addition, Hunton Andrews Kurth will seek reimbursement for
expenses.

As of the petition date, the Debtors did not owe Hunton Andrews
Kurth any amounts for legal services rendered prepetition.

Hunton Andrews provided the following in response to the request
for additional information set forth in Paragraph D.1 of the U.S.
Trustee Guidelines:

  Question: Did Hunton Andrews Kurth agree to any variations from,
or alternatives to, Hunton Andrews Kurth's standard or customary
billing arrangements for this engagement?

  Response: No.

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

  Response: No.

  Question: If you represented the Debtors in the 12 months
prepetition, disclose your billing rates and material financial
terms for the prepetition engagement, including any adjustments
during the 12 months prepetition. If Hunton Andrews Kurth's billing
rates and material financial terms have changed post-petition,
explain the difference and the reasons for the difference.

  Response: Hunton Andrews Kurth's billing rates and material
financial terms for its prepetition engagement of the Debtors are
set forth in the Engagement Letter. Hunton Andrews Kurth's billing
rates and material financial terms for its representation of the
Debtors have not changed post-petition other than the "step
increases" in hourly billing rates effective as of January 1,
2021.

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

  Response: Hunton Andrews Kurth has provided the Debtors with a
budget attached to the court order, which approved the Debtors'
request to obtain bankruptcy loan and use cash collateral.

Timothy Davidson II, Esq., a partner at Hunton Andrews Kurth,
disclosed in court filings that the firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Timothy A. Davidson II, Esq.
     Hunton Andrews Kurth LLP
     600 Travis, Suite 4200
     Houston, TX 77002
     Telephone: (713) 220-4200
     Facsimile: (713) 220-4285
     Email: taddavidson@HuntonAK.com

                    About Sundance Energy Inc.

Sundance Energy Inc. -- http://www.sundanceenergy.net/-- is an
independent energy exploration and production company located in
Denver, Colorado. The Company is focused on the acquisition and
development of large, repeatable oil and natural gas resource plays
in North America. Current activities are focused in the Eagle
Ford.

On March 9, 2021, Sundance Energy, Inc. and 3 affiliated debtors
each filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
21-30882). The Honorable David R. Jones is the case judge.

The Debtors tapped Latham & Watkins LLP and Hunton Andrews Kurth
LLP as counsel and Miller Buckfire & Co., LLC as investment banker;
and FTI Consulting Inc. as financial advisor. Prime Clerk LLC is
the claims agent.

Haynes & Boone LLP, and Opportune LLP advise Toronto Dominion
(Texas) LLC, which currently serves as successor administrative
agent under the Prepetition RBL Facility.

K&L Gates LLP, is counsel to ABN AMRO Capital USA, LLC. Luskin,
Stern & Eisler LLP, is counsel to Credit Agricole Corporate and
Investment Bank.

Morgan Stanley Capital Administrators, Inc., is advised by Simpson
Thacher & Bartlett LLP, Locke Lord LLP, and Houlihan Lokey Capital,
Inc.


SUNDANCE ENERGY: Seeks to Tap Miller Buckfire as Investment Banker
------------------------------------------------------------------
Sundance Energy Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Miller Buckfire & Co., LLC and its affiliate, Stifel, Nicolaus &
Co., Inc., as their financial advisor and investment banker.

Miller Buckfire will render these services:

     (a) familiarize itself with the business, operations,
properties, financial condition and prospects of the Debtors and
advise and assist the Debtors in structuring and effecting the
financial aspects of the transactions defined in the engagement
letters;

     (b) assist in structuring any new securities to be issued in
connection with the transaction;

     (c) participate or otherwise assist in negotiations with
entities or groups affected by the transaction;

     (d) assist in developing and seeking approval of the
transaction under the Bankruptcy Code or otherwise;

     (e) participate in hearings before the court in connection
with Miller Buckfire's other services;

     (f) assist in structuring and effecting a financing;

     (g) identify and contact potential investors;

     (h) participate or otherwise assist in negotiations with
investors; and

     (i) consider with the Debtors the advisability of a financing
offering memorandum.

Miller Buckfire will be compensated based on this fee and expense
structure:

     (a) Monthly fee of $125,000.

     (b) Transaction fee. 1.25 percent of the face amount of all
debt or preferred equity extinguished, restructured, amended,
exchanged or compromised, upon a transaction supported by the
Debtors.

     (c) Financing Fee. The sum of:

        (1) 1 percent of the gross proceeds of any secured
indebtedness financing; plus
        (2) 2 percent of the gross proceeds of any unsecured
indebtedness financing; plus
        (3) 4 percent of the gross proceeds of any other
financing.

     (d) Caps and Crediting.

        (1) If a plan is consummated, then the aggregate of any
transaction and financing fees will not exceed $3,750,000.

        (2) Half of the eighth and subsequent full monthly fee
actually paid will be credited once to reduce any transaction or
financing fee.

        (3) Half of any financing fee paid to Miller Buckfire in
respect of any financing provided by existing holders (as of May
20, 2020) of the Debtors' debt or equity securities will be
credited to reduce any transaction fee.

     (e) Reimbursement of expenses incurred.

Matthew Rodrigue, a managing director at Miller Buckfire, disclosed
in court filings that the firm and its affiliate are "disinterested
persons" as that term is defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Matthew Rodrigue
     Miller Buckfire & Co., LLC
     787 Seventh Avenue
     New York, NY 10019
     Office: (212) 895-1800
     Direct: (212) 895-1814
     Facsimile: (212) 895-1853

                    About Sundance Energy Inc.

Sundance Energy Inc. -- http://www.sundanceenergy.net/-- is an
independent energy exploration and production company located in
Denver, Colorado. The Company is focused on the acquisition and
development of large, repeatable oil and natural gas resource plays
in North America. Current activities are focused in the Eagle
Ford.

On March 9, 2021, Sundance Energy, Inc. and 3 affiliated debtors
each filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
21-30882). The Honorable David R. Jones is the case judge.

The Debtors tapped Latham & Watkins LLP and Hunton Andrews Kurth
LLP as counsel and Miller Buckfire & Co., LLC as investment banker;
and FTI Consulting Inc. as financial advisor. Prime Clerk LLC is
the claims agent.

Haynes & Boone LLP, and Opportune LLP advise Toronto Dominion
(Texas) LLC, which currently serves as successor administrative
agent under the Prepetition RBL Facility.

K&L Gates LLP, is counsel to ABN AMRO Capital USA, LLC. Luskin,
Stern & Eisler LLP, is counsel to Credit Agricole Corporate and
Investment Bank.

Morgan Stanley Capital Administrators, Inc., is advised by Simpson
Thacher & Bartlett LLP, Locke Lord LLP, and Houlihan Lokey Capital,
Inc.


SUNPOWER CORP: Names Peter Faricy as New CEO
--------------------------------------------
SunPower will name Peter Faricy as chief executive officer,
following Tom Werner's decision to retire from the company.  Faricy
will assume his new position effective April 19, 2021.  To ensure a
smooth transition, Werner will continue in his role of chairman of
the board of directors, planned to be six months.  At the end of
this period, the intent of the board of directors is to recombine
the positions of chairman of the board and CEO.

"I've had an incredible opportunity to lead an outstanding team at
SunPower and to collectively help change the way our world is
powered over the course of the past 18 years," said Tom Werner,
SunPower CEO and chairman of the board.  "The time is right for a
new leader to take the reins and set the course for SunPower,
especially as we enter a new era of energy solutions and services
for our customers.  Peter's deep experience creating disruptive
sales channels, delivering incredible customer experiences and
building iconic brands make him the right person to lead SunPower's
next chapter."

"SunPower is a company known for its innovative spirit and track
record as a leader in solar and now storage.  The opportunity to
help the company maximize its potential in a new era of energy is
exciting and incredibly meaningful," said Peter Faricy, in-coming
SunPower CEO.  "While solar has seen impressive growth over the
past decade, the industry still has a tremendous opportunity to
meet the needs of consumers looking for more reliable, more
affordable and cleaner energy.  We have a bright future ahead."

Faricy most recently served as CEO of Global Direct-to-Consumer for
Discovery, Inc., overseeing businesses including Discovery+, Food
Network Kitchen, Magnolia, Eurosport Player and GOLFTV.  Prior to
Discovery, Faricy spent 13 years at Amazon, most recently as vice
president leading the Amazon Marketplace.  Under Faricy's
leadership, Amazon disrupted the digital sales channel, helping
millions of small businesses sell their products directly to Amazon
customers.

Faricy holds a bachelor's degree in marketing from Michigan State
University and a Master of Business Administration from the
University of Michigan's Stephen M. Ross School of Business.  Since
October 2020, he has served on the board of Blue Apron and since
2013 on the University of Michigan Ross School of Business Advisory
Board.

During Werner's tenure, SunPower became a publicly-listed company
in November 2005, saw a transformational investment from TOTAL SE
and has seen significant business growth and technology
advancements. Thanks to the tireless efforts of the company's
dedicated employees, SunPower ultimately created two solar energy
solution leaders with the spin-off of Maxeon Solar Technologies
last August.  Following his time at SunPower, Werner plans to
pursue strategic investing in purpose-driven start-ups and
participate in efforts to work towards a more diverse and equitable
future.

"Tom, through the 18 years he dedicated to SunPower, has been a
strong leader who has led the company to become one of the main
players of the U.S. distributed solar market," said Patrick
Pouyanne, chairman of the board and CEO of Total.  "Peter's joining
the company is a great new asset to SunPower.  His unique expertise
and skills will allow SunPower to further expand its customer
approach and offerings in the U.S. market, bringing them to a new
level."

"Tom has worked tirelessly on the front lines of the solar
revolution for many years, helping to shape the future of solar,
renewables and the energy industry," said Thomas McDaniel,
SunPower's lead independent director.  "We're pleased that he will
continue to serve as chairman of the board.  For decades, SunPower
has been an innovative leader and Peter's unique-to-the-industry
expertise will expand on that tradition and strengthen the SunPower
customer experience."

The Company remains confident in achieving its previously disclosed
fiscal first quarter 2021 guidance.  While Faricy begins April 19,
2021, Werner will discuss the company's fiscal performance during
its first quarter 2021 earnings conference call.

On March 20, 2021, with the approval of the Board of Directors of
the Company, the Company entered into an employment agreement with
Mr. Faricy, pursuant to which Mr. Faricy will commence employment
with us in his position of president and chief executive officer on
April 19, 2021.  In that position, Mr. Faricy will report to the
Company's Board of Directors.  Mr. Faricy's employment is "at-will"
and may be terminated at any time by either party.

The agreement provides that Mr. Faricy will receive an initial base
salary of $660,000, subject to review and increase annually, and
will be eligible to receive (i) an annual cash bonus under the
Company's Executive Performance Bonus Plan, with a target annual
bonus opportunity of 150% of base salary, (ii) benefits pursuant to
the Company's employee benefit plans, (iii) vacation in accordance
with the Company's paid time off policy, and (iv) equity awards
under the Company's long-term incentive compensation arrangements
subject to the approval of the Company's Board of Directors or
Compensation Committee.  Mr. Faricy is also entitled to a lump sum
cash relocation bonus of $800,000 to assist him in relocating to
the San Francisco Bay Area, which bonus is earned in 12 equal
installments upon the completion of each month of continuous
employment by Mr. Faricy with the Company following the start date.
If Mr. Faricy terminates employment with the Company other than
for good reason (as defined in the employment agreement) or if the
Company terminates his employment for cause (as defined in the
employment agreement), he will be required to repay any unearned
installment.

                          About SunPower

Headquartered in San Jose, California, SunPower Corporation --
http://www.sunpower.com-- is a global energy company that delivers
complete solar solutions to residential, commercial, and power
plant customers worldwide through an array of hardware, software,
and financing options and through solar power solutions, operations
and maintenance services, and "Smart Energy" solutions.  The
Company's Smart Energy initiative is designed to add layers of
intelligent control to homes, buildings and grids -- all
personalized through easy-to-use customer interfaces.

Sunpower reported net income of $474.03 million for the year ended
Jan. 3, 2021, compared to a net loss of $7.72 million for the year
ended Dec. 29, 2019.  As of Jan. 3, 2021, the Company had $1.64
billion in total assets, $1.23 billion in total liabilities, and
$406.48 million in total equity.

                           *    *    *

This concludes the Troubled Company Reporter's coverage of SunPower
Corporation until facts and circumstances, if any, emerge that
demonstrate financial or operational strain or difficulty at a
level sufficient to warrant renewed coverage.


TESLA INC: Moody's Upgrades CFR to Ba3, Outlook Positive
--------------------------------------------------------
Moody's Investors Service upgraded the ratings of Tesla Inc.,
corporate family to Ba3 from B2, senior unsecured to B1 from B3 and
speculative grade liquidity rating to SGL-1 from SGL-2. The outlook
changed to positive.

The upgrade of the ratings reflects the improving outlook for the
profitability of Tesla's core automotive operations (excluding the
sale of regulatory credits), the expanding global market for
battery electric vehicles (BEV), and the company's healthy
liquidity position.

The following rating actions were taken:

Upgrades:

Issuer: Tesla, Inc.

Corporate Family Rating, Upgraded to Ba3 from B2

Probability of Default Rating, Upgraded to Ba3-PD from B2-PD

Speculative Grade Liquidity Rating, Upgraded to SGL-1 from SGL-2

Senior Unsecured Regular Bond/Debenture, Upgraded to B1 (LGD4)
from B3 (LGD4)

Outlook Actions:

Issuer: Tesla, Inc.

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

The growing scale of Tesla's BEV operations will support gradual
improvement in the company's automotive profitability and margins,
excluding the contribution from its sale of regulatory credits. The
company has been successful at scaling up the global production on
the Model 3 and expanding capacity. Moody's estimates that industry
shipments of BEVs will grow from approximately 1.4% of total global
automotive unit sales in 2020 to approximately 10% by mid-decade,
and could reach 25% by the end of the decade. Tesla's large cash
position of $19 billion will support its ability to fund the
planned expansion of its production facilities in Europe and the
United States as the market grows.

However, Tesla's earnings performance has been significantly
boosted by the sale of emission credits to other automotive
companies that cannot meet emission requirement in various
geographic regulatory regimes. The sale of credits amounted to $1.6
billion in 2020, resulting in operating income excluding regulatory
credits of $414 million. Absent credit sales, Tesla's operations
have generated losses through the first half of 2020. The company's
future automotive profitability, excluding emission credit sales,
could be challenged as traditional auto manufacturers begin to
aggressively launch BEVs that will play a critical role in their
meeting emission requirement levels. Moreover, as these
manufacturers introduce BEVs and a range of other alternative fuel
vehicles (AFV), Moody's expects that Tesla's sale of emission
credits will decline.

The positive outlook reflects Tesla's leading position in the BEV
sector, the favorable long term growth prospects for electric
vehicles, and a liquidity position the should comfortably fund
near-term expansion plans. The outlook also recognizes the
potentially supportive policies under the Biden administration for
electric vehicles.

Tesla's $19 billion of cash affords it a strong liquidity position
with ample capacity to: 1) repay approximately $1.8 billion of debt
maturing over the next twelve months; 2) fund a $4.5 to $6 billion
capital expenditure program; and, 3) cover negative free cash flow
that could be as much as $1 billion.

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

Tesla's ratings could be upgraded if the company remains on a
trajectory to sustain automotive EBITA margins above 4% during 2021
as it brings European production facilities on line. This margin
would have to be sustained in the face increased BEV competition,
particularly in China and expanding AFV offering in Europe.
Maintaining a strong liquidity profile to fund its capacity
expansion and production ramp up will also be critical to an
upgrade.

The ratings could be lowered if there is a significant erosion in
Tesla's emission credit sales during the near term and if
automotive margin falls below 2% or if the competitive and pricing
position of Tesla's models weaken as other auto manufacturer launch
competing BEVs.

Because of its all-electric product line, Tesla faces no risk from
having to meet carbon emission requirements that exist in all major
automotive markets. This affords it a significant advantage
relative to all of its main automotive competitors, who are
devoting significant capital to developing alternative fuel
vehicles that will enable them to comply with regulations. Until
such compliance is achieved, they have the option of paying fines,
or purchasing emission credit from the few manufactures that
generate excess credits. Tesla has been a major source of emission
credits the industry.

Tesla's commitment to BEVs, battery power storage, and solar power
generation provide a strong basis of environmental and social
responsibility.

Tesla faces moderate risk in its corporate governance structure.
This risk relates principally to the considerable latitude afforded
to the company's CEO, Elon Musk, who owns about 20% of the company.
He also has close personal ties with various directors, and the
board has not demonstrated meaningful oversight over the activities
of the CEO. In addition, Mr. Musk's focus on Tesla must compete
with his responsibilities for outside ventures such as SpaceX.

Tesla, Inc., headquartered in Palo Alto, California, is the world's
leading manufacturer of battery electric vehicles, and is also a
major producer of energy generation and storage systems. It had
2020 revenues of $31.5 billion.

The principal methodology used in these ratings was Automobile
Manufacturer Industry published in June 2017.


THADEUS A. GADOMSKI, JR.: Sale of Wells Property for $400K Denied
-----------------------------------------------------------------
Judge Melvin S. Hoffman of the U.S. Bankruptcy Court for the
District of Massachusetts denied the private sale proposed by
Thadeus A. Gadomski, Jr., and Marianne C. Gadomski of all of their
right, title and interest in the real property with the
improvements thereon, located at 15 Central Avenue, in Wells,
Maine, to their son, Thadeus A. Gadomski, III, for $400,000, cash,
subject to higher and better offers.

A video hearing on the Motion was held.

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

Thadeus A. Gadomski, Jr. and Marianne C. Gadomski sought Chapter 11
protection (Bankr. D. Mass. Case No. 20-11537) on July 21, 2020.
The Debtors tapped Michael Feinman, Esq., as counsel.



TIDEWATER ESTATES: Sale of 171-Acre Hancock County Property Okayed
------------------------------------------------------------------
Judge Katharine M. Samson of the U.S. Bankruptcy Court for the
Southern District of Mississippi authorized Tidewater Estates,
Inc.'s sale of the following:

     a. a 5-acre parcel of real property located in Hancock County,
Mississippi, immediately North of the City of Diamondhead,
Mississippi, to Michael Benson and Vanessa Benson for $4,200 per
acre;

     b. an approximately 20-acre parcel of real property located in
Hancock County, Mississippi, immediately North of the City of
Diamondhead, Mississippi, to Michael Benson and Vanessa Benson for
$4,200 per acre;

     c. approximately 40 acres in Section 13, T7S-R14W, Hancock
County, Mississippi, lying North of Kiln-Delisle Road identified on
the 2020 Appraisal as Parcel 1, to Matthew Powell for $3,000 per
acre or for a total sale price of approximately $120,000; and

     d. approximately 106 Acres in Section 24, T7S-R14W, Hancock
County, Mississippi, lying North of the Kiln-Delisle Road,
identified on the 2020 Allen Purvis Appraisal as Parcel No. 2 and
parts of Parcels No. 3 and 4, to Donald Moran, III for $3,584.90
per acre or for a total sale price of approximately $380,000.

The sales are free and clear of all Liens.

Upon the closing of each of the sales contemplated by said
Applications, the net proceeds of sale will be retained by the
Debtor for taxes, insurance, maintenance, repairs and upkeep.

The Debtor is granted authority (i) to direct payment of the real
estate commissions from the gross proceeds of sale pursuant to each
listing agreement to the broker at the time of each individual
closing; (ii) to pay all real property taxes due on each property
sold from the gross proceeds of sale, including taxes that accrued
pre-petition, at each individual closing; and (iii) to pay down the
loan initially from Gulf Coast Bank & Trust Co., now transferred to
Dr. Bryan J. Bertucci, in an amount of a minimum of 85% the net
sale proceeds of the sales approved and to the extent that there
are remaining net sale proceeds, the Debtor is authorized to
utilize the funds for post-petition date expenses in the ordinary
course of business of the Debtor.  For avoidance of doubt this
provision only applies to sales approved.

                     About Tidewater Estates, Inc.

Tidewater Estates, Inc. filed its voluntary petition for relief
under CHapter 11 of the Bankruptcy Code (Bankr. S.D. Miss. Case
No.
20-50955) on June 9, 2020. In the petition signed by Emile A.
Bertucci, III, director, secretary/treasurer, the Debtor estimated
$1 million to $10 million in assets and $500,000 to $1 million in
liabilities. The Debtor is represented by Patrick Sheehan, Esq. at
SHEEHAN AND RAMSEY, PLLC.



TIERPOINT LLC: Fitch Hikes IDR to 'B' & Alters Outlook to Stable
----------------------------------------------------------------
Fitch Ratings has upgraded the Long-Term Issuer Default Rating
(IDR) for TierPoint, LLC (TierPoint) to 'B'. The Rating Outlook has
been revised to Stable from Positive. The senior secured term loan
and revolving credit facilities were also upgraded to 'B+'/'RR3'.
The upgrade reflects the company's growing revenue and EBITDA base,
while managing its debt and reducing leverage. The IDR and security
ratings affect approximately $926 million of debt, including unused
capacity on the company's $250 million revolving facilities.

TierPoint's ratings and Outlook reflect strong data center (DC)
industry trends, offset by high leverage, a capital-intensive
business model and competitive trends. The Stable Outlook reflects
the deleveraging impact from a 2020 recapitalization and
encouraging signs of operating improvement over the past couple of
years. TierPoint's profitability and margins improved in 2019-2020
after earlier execution challenges, and Fitch will look for
sustained profitability improvement.

KEY RATING DRIVERS

Improved, but High Leverage: Fitch views TierPoint's leverage
position as improved following a March 2020 preferred equity
injection of $320 million and a 2021 credit amendment that improved
its borrowing costs (lowered interest modestly). TierPoint's
expansion strategy and private equity ownership structure led to
elevated leverage ratios prior to last year's recapitalization.
Fitch forecasts the company will operate with a more manageable
gross debt/EBITDA ratio in the 4.0x-5.0x range in the next few
years versus more than 8.0x at YE 2019. Fitch believes the company
is focused on improving organic trends and profitability in order
to manage its leverage profile, but this may prove challenging in a
competitive industry.

Capital Intensive Business: TierPoint operates in a competitive and
capital-intensive industry, and it must continue to invest in order
to maintain customers and drive growth. Fitch does not expect this
dynamic to change over the ratings horizon and this limits the
company's ability to materially deleverage, absent EBITDA expansion
and/or additional equity contributions. Fitch expects the company
to remain reliant on its revolver and capital markets access to
support capex needs in the future. Capex ranged from 20% to 30% of
revenue annually over the past few years, and Fitch expects
elevated levels of spend will limit material FCF generation
throughout our ratings horizon.

Secular Data Center Growth: Data center demand increased
significantly over the past decade driven by factors such as global
internet adoption, increased smartphone usage and enterprise
outsourcing. Fitch believes these market forces will continue to
drive growth for DC providers in the coming years. Cisco projects
annual global data center IP traffic to triple to 20.6 zettabytes
and data center storage to quadruple to 2.6 Zb between 2016 and
2021. For context, a zettabyte is a billion terabytes. Fitch
believes DC traffic growth, combined with an increasingly positive
enterprise sentiment toward hybrid deployments, could favor
carrier-neutral DC providers such as TierPoint.

Fragmented and Competitive Market: Despite a favorable demand
backdrop, the fragmented nature of the DC industry keeps it
susceptible to pricing pressure and excess capacity from new
builds. Oversupply remains a key risk to consider for TierPoint
given large amounts of capital being spent in the industry at
increasingly high valuations. In addition to industry supply risks,
hyperscale/cloud providers represent a material competitive threat.
Cloud providers such as Amazon's AWS and Microsoft's Azure are
witnessing substantial growth and could over time threaten the core
value proposition for traditional data center providers.

Diversified Customer Base: TierPoint operates 41 facilities in 20
markets and serves thousands of customers, with its largest
customer at near 3% of monthly recurring revenue (MRR). This
results in a fragmented customer base with its top 25 customers
comprising only 20% of MRR. The fragmented customer base reduces
customer concentration risk and earnings volatility. Fitch views
this favorably as it enhances predictability of the company's
future financial performance. Additionally, TierPoint strategically
targets secondary markets where competition is less intense and
focuses on small to medium sized enterprises (SMEs).

High Mix of Recurring Revenue: Approximately 98% of the company's
revenue is recurring in nature with typical service contracts
extending for three years, creating a high level of visibility into
future revenue streams. Data center customers tend to look for
long-term stability as IT infrastructure is critical for
enterprises and there are some switching costs, albeit less so than
five or ten years ago. This results in a lengthy sales cycle and
fairly sticky customer base, as evidenced by average monthly churn
of 0.9%-1.7% from 2016 through 2020.

Shift to Hybrid Cloud Services: TierPoint generates nearly 50% of
its total revenue from retail colocation but the mix has shifted to
more hybrid cloud services since 2015. Management is strategically
shifting toward managed hosting and cloud services as it
encompasses a larger part of the industry value chain and attracts
a larger set of potential customers. The increased exposure to a
greater part of the value chain is expected to increase customer
stickiness. A greater mix of managed cloud services is also
projected to increase capital efficiency as it tends to be less
capital intensive. Fitch believes this mix shift provides some
diversification beyond colocation, but the margin impact is unclear
over time.

ESG Influence: TierPoint has an ESG Relevance Score of 4 for
Governance Structure due to its current ownership structure whereby
private equity holders have meaningful board influence, resulting
in management's choice to pursue high leverage, a key factor in
Fitch's rating analysis.

DERIVATION SUMMARY

The DC space in which TierPoint competes comprises various
companies including: (i) wholesale and retail colocation providers
such as Digital Realty Trust, Inc. (BBB/Stable), Equinix, Inc.
(BBB-/Positive), CyrusOne, Inc. (BBB-/Stable) and others; (ii)
cloud service providers such as Amazon.com, Inc.'s (A+/Positive)
AWS, (iii) managed hosting vendors such as Rackspace Technology,
Inc. (b+*/Stable), as well as a range of other competitors
including telecom operators, regional providers, private equity
participants, etc. TierPoint provides both retail colocation and
hybrid cloud services, the latter of which has become a bigger
piece of its business through both M&A and organic growth. Relative
to some of its larger investment grade-rated peers, TierPoint
targets secondary U.S. markets where competition is less severe and
the company focuses on small to mid-sized enterprises (SMEs) in
these markets. TierPoint also operates with a materially smaller
scale versus its larger competitors and leases the majority of its
DC footprint, unlike peers that own the real estate.

Fitch believes its small scale, lower margins and lower level of
asset protection versus its larger peers, and significant
competitive challenges position the issuer well at the 'B' rating
category. Fitch believes competition will remain intense in the DC
segment, and we would look for sustained execution from TierPoint
as well as a prudent approach to managing cash flows.

KEY ASSUMPTIONS

-- Organic revenue growth in the mid-single digit range over the
    ratings horizon;

-- EBITDA margins improve to mid-30% in the next few years versus
    low-30% today, supported by 40%-45% incremental flow-through
    on higher revenues;

-- Preferred dividend payments build in the coming years and
    become a more material usage of cash flow.

-- Cash interest expense benefits from a lower debt balance,
    lower interest rates and savings on recent credit amendments.
    This is offset somewhat by preferred dividends;

-- Capex and internal investments remain the main focus for
    capital allocation. The company could consider M&A to further
    scale its operations over time but Fitch has not modeled in
    any new deals.

RATING SENSITIVITIES

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

-- Sustained improvement in operating fundamentals, including
    consistent mid-single digit or higher revenue and/or EBITDA
    growth;

-- Gross leverage, Fitch-defined as total debt with equity
    credit/operating EBITDA, sustained near 4.5x or below;

-- FCF generation expected to remain consistently positive.

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

-- Gross leverage sustained at 5.5x or higher;

-- FCF generation expected to be consistently negative;

-- Fitch expects liquidity to become pressured, which could be
    evidenced by operating EBITDA/interest paid sustained below
    2.5x, material and sustained draw-downs on revolving
    facilities and/or capital markets access in sector becoming
    tighter.

BEST/WORST CASE RATING SCENARIO

International scale credit ratings of Non-Financial Corporate
issuers have a best-case rating upgrade scenario (defined as the
99th percentile of rating transitions, measured in a positive
direction) of three notches over a three-year rating horizon; and a
worst-case rating downgrade scenario (defined as the 99th
percentile of rating transitions, measured in a negative direction)
of four notches over three years. The complete span of best- and
worst-case scenario credit ratings for all rating categories ranges
from 'AAA' to 'D'. Best- and worst-case scenario credit ratings are
based on historical performance.

LIQUIDITY AND DEBT STRUCTURE

Liquidity Tied to External Capital: TierPoint's liquidity profile
was pressured historically by consistently negative FCF, causing
the company to fund deficits with its revolver. Liquidity risk was
alleviated somewhat in 2020 by the equity infusion but remains, as
the company continues to rely on its revolver to fund its
operations. The company's key sources of liquidity include: (i) $5
million of cash on its balance sheet at September 2020, (ii) $250
million of senior secured revolving credit facilities, which are
partially drawn currently, (iii) cash from operations, although
much of this was used historically to fund capex to grow the
business. Fitch believes the company is targeting break-even or
positive FCF in the near term, but this may prove challenging to
sustain given the capital-intensive nature of the DC industry.

Debt Structure: TierPoint's debt consists of credit facilities
including: (i) a $36 million revolving credit facility maturing in
May 2022, (ii) a $214 million revolving credit facility that will
terminate in April 2025 and (iii) a $677 million first lien term
loan maturing in May 2026. In early 2021, the company executed an
amend/extend of its first lien term loan that included: extending
the maturity date of its term loan by two years to May 2026,
reduced the first lien LIBOR floor, and increased the debt
incurrence basket for capital leases. There are no near-term
maturities and only moderate amounts of amortization payments in
the coming years. Thus, Fitch views limited maturity and/or
refinancing risk in the near-term. However, liquidity risk remains
over the long term as the company continues to rely on its revolver
to fund its operations.

ESG CONSIDERATIONS

TierPoint, LLC has an ESG Relevance Score of '4' for Governance due
to its current ownership structure whereby private equity holders
have meaningful board influence, resulting in management's choice
to pursue high leverage, a key factor in Fitch's rating analysis.
This is relevant to the rating in conjunction with other factors.

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means ESG issues are
credit-neutral or have only a minimal credit impact on the entity,
either due to their nature or the way in which they are being
managed by the entity.


TOMMIE BROADWATER, JR.: Benji LLC Buying D.C. Property for $550K
----------------------------------------------------------------
Tommie Broadwater, Jr., asks the U.S. Bankruptcy Court for the
District of Maryland to authorize the sale of the real property
located at 4328 Alabama Avenue SE, in Washington, D.C., to Benji,
LLC, for $550,000.

Various properties have been added by the Debtor's Broker, Theodore
Meginson and M & M Real Estate Properties, L.L.C., to the listings.
Some of these continue to bear fruit.  

The Broker has procured a contract of sale for the Property”) for
$550,000 to the Buyer, a District of Columbia limited liability
company in good standing formed Feb. 19, 2021.  The Contract was
ratified on March 22, 2021, presented to the counsel after business
hours on March 22, 2021, and closing is scheduled for April 8,
2021.  A $20,000 cash deposit has been tendered by the Buyer.  A
motion to shorten response time is being filed such that the April
5, 2021 hearing slot will be utilized for the Motion to the extent
the Bankruptcy Court shortens response time to April 2, 2021 for
objections.   

The Contract is far superior to prior iterations filed since the
Confirmation Date (at least three contracts have come and gone due
to financing/inspection contingencies or the Debtor's inability to
accept a lower sales price than he had envisioned).  The Contract
is a "hard money" purchase by the Buyer meaning that it is subject
to an already approved line of credit to the Buyer of $550,000.

The Buyer has substantial cash resources all as detailed in the
exhibits that are conjoined with the Contract in the submission,
and is well capable of closing on the transaction in cash if need
be.  There is no financing contingency.   

The Buyer has no home inspection and is accepting the Property "as
is."  There is a final walkthrough which is being performed
presently undersigned counsel is informed.  The D.C. contingency
addendum is attached to the Contract, although the parties failed
to check off that attachment as a component of the Contract
itself.

The remaining contingencies to the very simple and market value
contract are (i) IRS consent or non-objection as has been filed in
prior transactions; and (ii) Court approval.  As noted, the closing
date is April 8, 2021.  The Contract is absent of the prior myriad
of problematic contingencies which have caused failure after
failure to close, and have increased the Debtor's attorneys’ fees
significantly post-confirmation.  

The next highest cash offer that the undersigned Plan Distribution
Agent is aware of is $450,000; thus, the present Contract
submission before the Bankruptcy Court is a superior and high
quality Contract for purchase of the Property.   

The Buyer's broker is Robert C. Morris III and who is associated
with Keller Williams Capital Properties, 519 C Street, NE
Washington DC  20002 and the Seller's Broker is Theodore Megginson,
M&M Real Estate Properties, 8181 Professional Place, Landover, MD
20785.  The purchase of the Property under the Contract is "as
is."

Thus, the Motion represents that the Court Approval date need be by
April 5, 2021, at 11:00 a.m., subject to a motion to shorten time
to 10 days (scheduled) so that approval will occur no later than
April 2, 2021 by 12:00 p.m. (absent objection which can then be
heard on April 5, 2021), and the Notice can thus be amended.
Secondly, the IRS which is a lien holder by statutory lien recorded
will receive a short sale and is requested to file a customary Line
noting no opposition to the Sale Motion by April 2, 2021 to avoid a
delay in closing.    

The Plan provides for payment of Allowed Administrative Expenses,
which are relatively modest in their outstanding sum at this point
prior to the IRS Class 2 Claim payment for counsel and Mr. Emory as
accountant.  Consequently, all required funds payable by the Motion
and Contract of Sale will be paid to the IRS following customary
costs of closing, any real property taxes prorated, any UST Fees
escrow for First Quarter 2021 based upon $4,875.00 relative to
estimated fees (no UST Fees being owed for Fourth Quarter 2020) and
remaining Allowed Administrative Expenses, with sums owed through
March 8, 2021 and escrows.   

The Debtor reports he has cured his remaining 2019 tax liability
(remaining after a $5,500 sum remitted by Jan. 31, 2021) to the IRS
in the sum of $13,746.38 that was being forwarded to the IRS by the
Debtor just after the deadline of March 1, 2021.  There are tax
sums due for 2020, 2021 and 1040-ES quarterly forms that the Debtor
should have paid previously.  These and other subjects are the
gravamen of a Certification of Default filed by the Plan
Disbursement on March 4, 2021 following a declaration of default
sent to the undersigned by the IRS.  That all has nothing to do
with the Motion other than to clarify that the present sale of the
Property to the Buyer should proceed to closing post-haste as it is
a fair market sale and will decrease the areas of dispute that must
be otherwise heard by the Bankruptcy Court on April 28, 2021
(absent interim curative action by the Debtor on several fronts
which he is amply aware of).

The anticipated net sheet issues in respect of the present Contract
under the Motion follow. The commission at 4% is $22,000 from
$550,000, and there are various seller-required anticipated closing
costs estimated at about $5,000 (ie; District of Columbia Taxes;
Title and Wire Fees; Administrative Fee to the Seller's Broker;
Water Escrow, etc.).  The UST fees for the First Quarter for the
quarter are estimated at $4,875.002.  Net Final Pre-Confirmation
Administrative Expenses and post-confirmation fees unpaid through
March 8, 2021 remaining for the Firm representing the Debtor are
$96,157.97.  By breakdown, pre-confirmation fees and costs owed
after funds remitted to the Firm net $60,902.12 (as of Dec. 8,
2020).  

The Post-confirmation services monthly reflect the following: For
December 2020 (12/08/20 – 01/08/21) the Firm is owed fees and
costs of $13,740.65 (after 10% discount and retainer application of
$4,299).  For January 2021, (01/08/21-02/05/21) the Firm is owed
fees and costs of $13,632.25 (after 10% discount and retainer
application of $2,250).  For February, 2021 (02/08/21 – 03/08/21)
the Firm is owed fees and costs of $7,882.95 (after 10% discount
and retainer application of $2,100).  The Firm has accrued
approximately $6,634 in recorded time since March 8, 2021 and given
anticipated work in progress there is a reserve of $10,000 reserved
through first quarter 2021 for a total of $106,157.97 for the Firm.
There is a Net Final Pre-Confirmation Administrative Expenses to
the Accountant Troy Emory remaining are $27,620.003 with a $5,000
reserve for work in progress through first quarter 2021 for a total
of $32,620.  The professional fees to be paid from the sale of the
Property are thus $138,777.97.

This closes out all known of professional fees with a retainer
reserve for imminent tasks as contemplated through March 8, 2021.
There are no transfer or recordation or stamp taxes owing to the
IRS.  Thus, the net to the IRS anticipated to be forthcoming by
projection under the sale of the Property after deduction of the
foregoing estimates is $550,000 less $22,000 (commissions) less
$5,000 (anticipated closing costs) less $4,875 (UST Fees) less
$138,777.97 (professional fees) for a net Cash Distribution to the
IRS of $379,347.03 on the Allowed Secured Claim.

Naturally, there may be some minor variance in these projected
figures, and this is not a forecast for reliance pending receipt of
the HUD-1 sufficiently before closing which will be shared with the
IRS.  However, there is nothing known of by the Disbursement Agent
at this time however which contradicts the foregoing figures and
calculations as a bona fide projection.

The present Motion will be followed up shortly by the sale of 1216
Farmingdale Avenue, Capitol Heights, MD 20743 at likely sales price
of $250,000 to $275,000 or higher (with a $52,145.99 lien owing to
Ocwen Fin. Corp.) with a potential return to the IRS secured claim
of $200,000 after closing costs estimated at 8% and mortgage pay
down; and followed by the sale of two lots in Washington DC
situated on Alabama Avenue, SE, in the amount of $200,000, with a
potential return to the IRS after closing costs estimated at 8% of
$184,000.

These are not forecasts but rather projections based upon known
factors at this time without prospective substantially increased
costs of administration in the case.  Further properties under
review for imminent sale given the Certification of default are
1002 Cedar Heights, and 1205 Chapel Oaks which implicates a
co-owner.  There are two lots on Alabama Avenue also carrying a
listed value of $200,000 which have offers on them for less than
asking price which Debtor needs to expediently consider and sell.
Given the Certification of Default, it is the duty of the Plan
Disbursement Agent to ensure the Debtor is sufficiently motivated
to move his Plan along as he promised at the Confirmation Hearing
through rolling and imminent fair market sales.

Further, the Contract as to the Property which is the subject of
the present sale fails to note that it is a sale free and clear of
all transfer taxes, recordation and stamp taxes, thus the
transaction is exempt from such taxes.  This is pursuant to the
confirmed Plan herein.  The Contract is so modified therewith as is
also the case with third party approvals of Bankruptcy Court and
IRS.

The 4% commission on the Property sale is to be split between the
Debtor's realtor and the Buyer's realtor as provided for by the
listing agreement at $11,000 per broker, which is a significant
commission reduction from the prior two contracts submitted on the
Property in 2021.

The known secured claimant on the Property is the IRS.  As the IRS
Face Amount Class 2 Claim of $776,548.57 is under secured by the
Property.  As this is a short sale of the Property the payoff is
only remotely relevant to the transaction.  The IRS has received
per its own records from adequate protection installments the sum
of $102,000 on the Class 2 Claim under the Stipulation and Consent
Order, the IRS has its lien being reduced and further property
sales (if the Debtor remains motivated by the Plan Disbursement
Agent) will quickly diminish the debt and satisfy the IRS Class 2
Claim.  

Thus, assuming interest accruals at 3% (per IRS email) from
Petition Date on the over secured Allowed Secured Claim and
reduction thereafter by $102,000 deemed effective on Confirmation
Date to avoid unnecessary rolling amortization issues, the IRS
remaining Class 2 Claim herein is calculated to be $810,989 on the
Confirmation Date with $102,000 paid prior to the Confirmation Date
for a net figure of $708,989.  This figure, reduced further by an
anticipated $379,347.03 to the IRS from the sale on this Property
transaction, will be a new net figure of approximately $329,641.976
for the IRS Secured Claim for treatment going forward after the
sale on this Property.  Accordingly, it is anticipated that the IRS
Allowed Secured Claim will be shortly curtailed, and payments will
be made on the Allowed Priority Claim and Allowed Unsecured Claim
as noted.

To that end, the Debtor acknowledges that the IRS also has an
Allowed Priority Claim of $25,745.85. The Debtor acknowledges that
the IRS has an Allowed Unsecured Claim of $348,668.38 at Class 10
herein, and these will be paid within the time frames permitted
under the Plan with statutory interest as the Debtor moves into
immediate compliance as required.  Stated otherwise, once debt
service extinguishes the IRS Allowed Secured Claim, net proceeds
from further sales will be applied first to the Allowed Priority
Claim and then to the Allowed Unsecured Claim until they are
extinguished including accrued interest.  There will be naturally
modest costs of continuing administration; however, it is the goal
of the Disbursement Agent to pursue timely if not early debt
curtailment here given the time parameters are set in the Plan.

As also noted, the Debtor owed the IRS 2019 taxes for $19,129.35
with statutory interest and penalties, which sum has now been
satisfied.  There is a sum which the IRS recites as owed for 2020
and for 2021 by 1040-ES; however, these will require the resolution
of the Certification of Default filed by the Plan Disbursement
Agent set for hearing on April 28, 2021.  The Debtor has been
directed and encouraged in the strongest of terms to regain his
pre-confirmation momentum to stay current on his taxes and pay the
Plan as he agreed to.  The Motion is perhaps the first step towards
returning to normalcy and compliance by the Debtor, and the IRS is
to be thanked for sending an early default to the Plan Disbursement
Agent so the Debtor could be appropriately motivated anew to
fulfill his duties to the estate.

A copy of the Contract is available at https://tinyurl.com/bu7289n7
from PacerMonitor.com free of charge.

Tommie Broadwater, Jr., sought Chapter 11 protection (Bankr. D. Md.
Case No. 18-11460) on Feb. 2, 2018.  The Debtor filed Pro Se.  The
Court appointed Theodore Meginson and M & M Real Estate Properties,
L.L.C. as Broker.  On Dec. 7, 2020, the Court approved the Debtor's
Amended Disclosure Statement and confirmed the Debtor's Amended
Chapter 11 Plan of Reorganization.



TOMMIE BROADWATER, JR.: Seeks April 2 Objection Deadline on Sale
----------------------------------------------------------------
Tommie Broadwater, Jr., asks the U.S. Bankruptcy Court for the
District of Maryland to shorten the response time to April 2, 2021,
at 12:00 p.m. (EST) on proposed sale of the real property located
at 4328 Alabama Avenue SE, in Washington, D.C., to Benji, LLC, for
$550,000.

Various properties have been added by the Debtor's Broker, Theodore
Meginson and M & M Real Estate Properties, L.L.C., to the listings.
Some of these continue to bear fruit.  

The Broker has procured a contract of sale for the Property”) for
$550,000 to the Buyer, a District of Columbia limited liability
company in good standing formed Feb. 19, 2021.  The Contract was
ratified on March 22, 2021, presented to the counsel after business
hours on March 22, 2021, and closing is scheduled for April 8,
2021.  A $20,000 cash deposit has been tendered by the Buyer.

The Debtor has filed the Motion to Sell as to the Property under
the aforementioned Contract.  The hearing date is set for April 19,
2021 at 11:00 a.m. in the accompanying Notice to the Motion to
Sell.  The Contract calls for closing on April 8, 2021.   

Given the merits of the Contract as discussed in the Motion to
Sell, and the aspects of the timing of this all cash Buyer, the
Debtor believes and therefore avers that an advancement of both the
objection date to April 2, 2021 at 12:00 p.m. (EST) (a reduction to
10 days’ notice) and an advancement of the hearing date if
required to April 5, 2021 at 11:00 a.m. are warranted.  

The IRS has also been requested to file a Line of No
Opposition/Consent by April 2, 2021 at 12:00 p.m. (EST) and the
Title Company Smart Settlements, LLC has been requested to file a
statement in writing of any title problems, impediments, clouds or
issues that preclude closing no later than April 2, 2021 at 12:00
p.m. (EST).

Good cause exists to reduce these time periods under Fed. R. Bankr.
P. 9006(c).  No memorandum accompanies the Motion pursuant to Fed.
R. Bankr. P. 9006(c).  

The Debtor respectfully asks that the Court enters an Order: (i)
granting the Motion; (ii) reducing time on the Motion to Sell such
that responses if any are due on April 2, 2021, at 12:00 p.m.
(EST); (iii) fixing time of April 2, 2021, at 12:00 p.m. (EST) for
the IRS to file a Line of No Opposition/Consent to the Motion to
Sell and Contract; (iv) fixing time of April 2, 2021 at 12:00 p.m.
(EST) for Smart Settlements to file a writing stating any title
problems, impediments, clouds or issues that preclude closing no
later than April 2, 2021 at 12:00 p.m. (EST); (v) fixing a hearing
date on the Motion to Sell if required for April 5, 2021 at 11:00
a.m.; and (vi) granting such other and further relief as equity and
justice may require.

Tommie Broadwater, Jr. sought Chapter 11 protection (Bankr. D. Md.
Case No. 18-11460) on Feb. 2, 2018.  The Debtor filed Pro Se.  The
Court appointed Theodore Meginson and M & M Real Estate Properties,
L.L.C. as Broker.  On Dec. 7, 2020, the Court approved the Debtor's
Amended Disclosure Statement and confirmed the Debtor's Amended
Chapter 11 Plan of Reorganization.



TRANSPINE INC: Parties Delay Disclosures Hearing to April 15
------------------------------------------------------------
Debtor Transpine Inc., secured creditor Wooshies Inc., creditor
Overland Direct Inc. and the U.S. Trustee signed a stipulation
seeking a continuance of the hearing on the Debtor's Amended
Disclosure Statement and Overland's Motion to Convert the Chapter
11 case to a Chapter 7 case.

At the parties behest, the Honorable Victoria S. Kaufman on March
19, 2021, ordered that the hearing to consider approval of the
Amended Disclosure Statement and Overland's Motion to Convert is
continued from April 8, 2021, to April 15, 2021, at 1:30 p.m. in
Courtroom 301 21041 Burbank Boulevard Woodland Hills, CA 91367.
                    
                      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.



TRINITY INDUSTRIES: Egan-Jones Cuts Senior Unsecured Ratings to B+
------------------------------------------------------------------
Egan-Jones Ratings Company, on March 17, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Trinity Industries Incorporated to B+ from BB-.

Headquartered in Dallas, Texas, Trinity Industries Inc. is an
American industrial corporation that owns a variety of businesses.



ULTIMATE MEDICAL: S&P Affirms 'BB' Revenue Bonds Rating
-------------------------------------------------------
S&P Global Ratings revised its outlook to stable from negative and
affirmed its 'BB' long-term rating on Public Finance Authority,
Wis.' series 2019A and 2019B taxable revenue bonds, issued for
Ultimate Medical Academy (UMA), Fla.

"The revision to stable reflects our expectation that UMA's unique,
niche curriculum focused on the health care sector will enable it
to maintain revenue stability in the face of uncertainty related to
the COVID-19 pandemic," said S&P Global Ratings credit analyst
Jessica Wood.

The revision to stable also reflects S&P's view of UMA's solid
operating performance, which was not negatively affected by the
COVID-19 pandemic, and its buildup in cash and available resources
since its last review.

The 'BB' rating reflects S&P's assessment of UMA's:

-- Low, but growing, cash and investments;

-- Weak available resources;

-- Minimal revenue diversity;

-- Increasing competitive pressure in the rapidly changing
online-education market, and in S&P's opinion, low barriers to
entry but high barriers to success into the types of degrees
offered by UMA;

-- Historically high turnover rates for employees in certain
departments, although management reports this has improved in the
past year, in line with the steady improvement over the past three
years.

Additional factors supporting the credit rating include UMA's:

-- Growing demand, as assessed through enrollment of over 15,000
students in recent years, although tempered by healthy competition
in this space from for-profit and nonprofit educational providers;

-- Sufficient experience and depth of senior management team; and

-- History of robust operating performance.

S&P said, "In our view, UMA, similar to other not-for-profit
entities, is facing elevated social risk due to the uncertainty of
the duration of the COVID-19 pandemic and its unknown impacts. We
view the risks posed by COVID-19 to public health and safety as a
social risk under our ESG factors. Despite the elevated social
risk, we believe UMA's environmental and governance risks are in
line with our view of the sector as a whole

"The stable outlook reflects our expectation that during the
one-year outlook period, UMA will maintain its enrollment and
achieve positive operations on a full-accrual basis in fiscal years
2021 and 2022 as projected. At the same time, we expect UMA will
continue to increase its financial resources, while pursuing its
strategic goals.

'We could lower the rating if UMA experiences enrollment declines
such that it is unable to meet its financial projections, or if
financial resources weaken from current ratios. In our opinion, UMA
is at its debt capacity for the current rating and any additional
debt could cause downward pressure on the rating."

A positive rating action would be predicated upon UMA improving
further its balance-sheet ratios while maintaining or improving
enrollment and other credit characteristics.



US SILICA: Egan-Jones Hikes Senior Unsecured Ratings to CC
----------------------------------------------------------
Egan-Jones Ratings Company, on March 19, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by US Silica Holdings Inc. to CC from C. EJR also upgraded the
rating on commercial paper issued by the Company to C from D.

Headquartered in Katy, Texas, U.S. Silica Holdings, Inc. operates
as a producer of industrial silica and sand proppants.



VANTAGE POINT: To Seek Plan Confirmation on May 20
--------------------------------------------------
Judge Erithe Smith has approved the Second Amended Disclosure
Statement describing Vantage Point Apparel Software, Inc.'s
Subchapter V Chapter 11 Plan of Reorganization.

In the March 22 order approving the Second Amended Disclosure
Statement filed March 18, 2021, the judge set:

   * April 22, 2021, as the deadline to serve ballots on the
Debtor's counsel;

   * April 22, 2021, as the deadline for any opposition to plan
confirmation; and

   * May 20, 2021, at 10:30 a.m., as the hearing for confirmation
of the Plan.

The hearing Case shall be conducted by Zoom videoconference. The
parties shall review the Court’s website at www.cacb.uscourts.gov
for details.

A copy of the Disclosure Statement Approval Order entered March 22,
2021 is available at     https://bit.ly/2PeFtLY

               About Vantage Point Apparel Software

Vantage Point Apparel Software is a software company that creates
software for use in the apparel industry.  It has developed a base
software package that is used for wholesale sales and Vantage Point
Apparel Software, Inc., manufacturing of apparel.  The only
shareholder and principal is Mr. Lonnie Tee.   

Vantage Point Apparel Software, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. C.D. Cal. Case No. 20-10936) on March 16, 2020.

The Debtor tapped M. Jones and Associates, PC, as counsel.


VI GROUP: Seeks Approval to Hire Carroll & Company as Accountant
----------------------------------------------------------------
Vi Group Investment, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Georgia to employ Carroll &
Company, CPAs, PC as accountant.

The firm will render these services:

     (a) assist the Debtor in tracking cash flow compared to the
approved budget;

     (b) analyze financial data and prepare financial reports as
necessary to comply with orders of the court and requests from the
U.S. Trustee and other parties-in-interest;

     (c) audit all monthly operating reports filed by the Debtor to
date and assist the Debtor in the amendment of the reports, if any,
to ensure accuracy of its financial condition; and

     (d) other essential accounting duties necessary to ensure the
accuracy of information presented to the court and parties in
interest in Debtor's Chapter 11 case.

John Carroll, a partner at Carroll & Company, will be paid at his
hourly rate of $155. The firm's staff will be billed at $92 per
hour.

Mr. Carroll 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:
     
     John Carroll
     Carroll & Company, CPAs, PC
     416 Pirkle Ferry Rd. Building H Suite 200
     Cumming, GA 30040
     Telephone: (770) 889-2468
     Facsimile: (770) 889-4507
     Email: info@carrollcpa.com

                     About Vi Group Investment

Vi Group Investment, LLC, a single asset real estate debtor, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Case No. 21-51722) on Mar. 2, 2021. Vi To, the Debtor's sole
member, signed the petition. At the time of the filing, the Debtor
had estimated assets of less than $50,000 and liabilities of
between $1 million and $10 million.

The Debtor tapped Rountree, Leitman & Klein, LLC and Carroll &
Company, CPAs, PC as its legal counsel and accountant,
respectively.


VIENTO WINES: Case Summary & 9 Unsecured Creditors
--------------------------------------------------
Debtor: Viento Wines Inc.
        301 Country Club Road
        Hood River, OR 97031

Business Description: Viento Wines Inc. -- http://vientowines.com
                      -- is a winemaker offering Gorge wines
                      ranging from Sparkling, White, Rose, Red &
                      Dessert wine.

Chapter 11 Petition Date: March 29, 2021

Court: United States Bankruptcy Court
       District of Oregon

Case No.: 21-30690

Judge: Hon. Trish M. Brown

Debtor's Counsel: Michael D. O'Brien, Esq.
                  MICHAEL D. O'BRIEN & ASSOCIATES, P.C.
                  12909 SW 68th Parkway, Suite 160
                  Portland, OR 97223
                  Tel: 503-786-3800
                  Fax: 503-272-7796
                  E-mail: enc@pdxlegal.com

Total Assets: $679,176

Total Liabilities: $1,272,818

The petition was signed by Richard Cushman, president.

A copy of the Debtor's list of nine unsecured creditors is
available for free at:

https://www.pacermonitor.com/view/LEGWPSQ/Viento_Wines_Inc__orbke-21-30690__0004.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/6SQNZ3Y/Viento_Wines_Inc__orbke-21-30690__0001.0.pdf?mcid=tGE4TAMA


VINCENT GALANO, JR: $850K Sale of Lee Property to Zakheims Approved
-------------------------------------------------------------------
Judge Christine M. Gravelle of the U.S. Bankruptcy Court for the
District of New Jersey authorized Vincent Galano, Jr.'s sale of the
real property located at 520 Fairview Street, in Lee,
Massachusetts, to Alan and Sloan Zakheim for $850,000, subject to
due diligence and a financing contingency, and subject to higher
and better offers.

The sale is free and clear of liens claims and encumbrances, with
all such liens, claims, and encumbrances other than the mortgage
lien held by Holiday Prime Capital II LLC to attach to the proceeds
of sale.

The net proceeds of sale after payment of normal and necessary
closing costs, including but not limited to the real estate
brokerage commission in the amount of $42,500 to Cohen & White
Associates and as may be allowed by the Court to the local counsel
to the Debtor, Michael J. Considine, Esq., as well as Berkshire
Bank, on account of its first mortgage lien encumbering the Lee
Property, will be released to the counsel for the Debtor to be held
in its attorney trust account pending the further order of the
Court.

Berkshire Bank and Holiday Prime will, on the closing date,
discharge of record their respective mortgage liens from the Lee
Property.

Vincent Galano, Jr. sought Chapter 11 protection (Bankr. D.N.J.
Case No. 20-18344) on July 7, 2020.  The Debtor tapped David L.
Bruck, Esq., at Greenbaum, Rowe, Smith & Davis LLP as counsel.



VINCENT GALANO, JR: Selling 33% Ownership Interest in G&A for $282K
-------------------------------------------------------------------
Vincent Galano, Jr., filed with the U.S. Bankruptcy Court for the
District of New Jersey a notice of his proposed private sale of his
33.33% ownership interest in G&A Realty Inc. that owns commercial
property and improvements located at 565 Route 35, in Middletown,
New Jersey, to G&A for $282,000, all cash, subject to higher and
better offers.

A hearing on the Motion is set for April 20, 2021, at 10:00 a.m.
Any responsive pleadings will be filed no later than seven days
prior to the scheduled hearing.

One of the assets which is part of the property of the Debtor's
bankruptcy estate is the Shares G&A, an entity that owns Property.
The Debtor's ownership is unencumbered.  No party other than the
Debtor has any interest in the Shares comprising the Debtor's
interest in G&A.  The other shareholders of G&A are members of the
Debtor's family.  The Debtor's brother, Michael Galano, owns 33.33%
shares, the Debtor's brother, Robert Galano, owns 16.67% shares,
and the Debtor's sister, Regina Acken, owns 16.67% shares.

G&A acquired the building in 1997.  The Debtor maintains offices at
the building.

The Debtor retained Mark W. Sussman of Lasser Sussman Associates to
appraise his interest in G&A.  The Court approved the retention of
Mr. Sussman by Order entered on Jan. 20, 2021.

Mr. Sussman appraised the Debtor's minority interest in G&A as
having a value of $352,000.

G&A is a privately owned entity consisting of the Debtor and his
family members; and G&A has made an offer to purchase and redeem
the Shares in G&A for a redemption price of $282,000, all cash.
The Debtor has subject to Court approval entered into an Agreement
of Sale with G&A.

The Debtor believes that G&A is a good faith purchaser for value.
Notwithstanding the fact that G&A is comprised of family members
related to the Debtor, the price proposed is fair and reasonable
and is subject to higher and better offers.  The purchase price is
more than 80% of the appraised value.

Based upon the foregoing, the Debtor asks that the proposed sale to
G&A be approved pursuant to Code section 363(b)(1) and that the
sale be free and clear of liens claims and encumbrances, with all
such liens claims and encumbrances to attach to the proceeds.

A copy of the Agreement is available at
https://tinyurl.com/4jmptjez from PacerMonitor.com free of charge.

Vincent Galano, Jr. sought Chapter 11 protection (Bankr. D.N.J.
Case No. 20-18344) on July 7, 2020.  The Debtor tapped David L.
Bruck, Esq., at Greenbaum, Rowe, Smith & Davis LLP as counsel.



VITEC GROUP: Egan-Jones Lowers Senior Unsecured Ratings to BB-
--------------------------------------------------------------
Egan-Jones Ratings Company, on March 17, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Vitec Group plc to BB- from BB. EJR also downgraded
the rating on commercial paper issued by the Company to B from A2.

The Vitec Group plc is a global group mainly serving customers in
the broadcast and photographic markets.



W RESOURCES: April 21 Hearing on $18K Sale of Pine Valley Interest
------------------------------------------------------------------
W Resources, LLC, filed with the U.S. Bankruptcy Court for the
Middle District of Louisiana a notice of its proposed sale of its
40% minority interest in Pine Valley, LLC, to Bradford H. Brian and
Roger Hebert for $18,000, subject to overbid.

A hearing on the Motion is set for April 21, 2021, at 2:00 p.m. via
Zoom Video Conference.  Any party wishing to attend the hearing on
the Motion will provide notice to connect@lamb.uscourts.gov via
email no later than three days prior to the scheduled hearing.
Objections, if any, must be filed eight days prior to the scheduled
hearing date.

                        About W Resources

W Resources, LLC, is a privately-owned company in Baton Rouge,
Louisiana, engaged in activities related to real estate.  It is a
holding company with a diverse set of raw and recreational land,
farming and hunting operations, an aircraft hangar, oil and gas
interests, and equity-based interests.

W Resources sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. La. Case No. 18-10798) on July 23, 2018.  In the
petition signed by Dwayne M. Murray, Chapter 11 trustee for
Michael
Worley, manager, the Debtor estimated assets and liabilities of
$50
million to $100 million each.

The Debtor hired Stewart Robbins & Brown, LLC, as its legal
counsel.  Horne LLP serves as accountant.



W RESOURCES: Selling 40% Minority Interest in Pine Valley for $18K
------------------------------------------------------------------
W Resources, LLC, asks the U.S. Bankruptcy Court for the Middle
District of Louisiana to authorize the sale of its 40% minority
interest in Pine Valley, LLC, to Bradford H. Brian, and Roger
Hebert for $18,000, subject to overbid.

The Debtor's assets on the Petition Date included the Purchased
Interest.  To the knowledge of the Debtor's counsel, Pine Valley's
sole asset is a 54.79-acre tract of undeveloped land located near
Hattiesburg, Mississippi.  The Land was initially part of a larger
tract to be developed, but the Land was not developed because it is
largely made up of wetlands.    

In addition to the Debtor, Pine Valley has two other members, the
Purchasers.  After negotiations as to the price and terms of the
sale, the Trust has entered into a purchase agreement with the
Purchasers for the purchase and sale of the Purchased Interest.

The material the terms of the Purchase Agreement are:

     a. Purchased Interest: All of the Debtor's Membership Interest
in and to Pine Valley (approximately 40% interest)  

     b. Purchaser: Bradford H. Brian and Roger Hebert

     c. Purchase Price: $18,000

     d. Deposit: $2,000

     e. Closing: The sale of the Purchased Interest will be closed
within three days from the entry of the Sale Order.

     f. Waivers: "As Is, Where Is" sale, with the Buyers
specifically waiving all warranties

The Purchased Interest was owned by the Debtor on the Petition
Date.  In accordance with the Chapter 11 Plan, and in connection
with the Sale contemplated, the Purchased Interest will be
transferred by the Debtor to the Trust, and then sold to the
Purchasers.

Pursuant to the Motion, the Trust also asks authorization to sell
the Purchased Interest free and clear of any liens, claims,
encumbrances, or other interests.

The Trust asks that parties interested in placing a competing bid
against that of the Purchasers be allowed to do so under the
following conditions:

     a. Parties seeking to make an Overbid must utilize and abide
by an overbid purchase agreement form.  The Overbid Purchase
Agreement will be identical in form to the Purchase Agreement and
is available from the Debtor's counsel.

     b. The Overbid Purchase Agreement should be executed and
returned to undersigned counsel at least seven days prior to the
scheduled hearing.

     c. Parties seeking to make an overbid must make a $2,000
deposit required in the Overbid Purchase Agreement, and further
provide the Debtor's counsel with evidence of their ability to fund
the purchase of the Purchased Interest.

     d. Initial Overbids must be at least $19,000, determined as
follows: (i) the amount of the original bid ($18,000), plus (ii)
$1,000 minimum initial overbid increment.

     e. In the event of one or more Overbids (including the
Purchasers), the Trust or the Court may conduct an auction to
determine the highest and best bidder.

     f. The Trust will evaluate Overbids using its business
judgment.  The Trust will select not necessarily the highest bid,
but the highest and best bid as the person or entity to which the
Trust will propose that the Court sell the Purchased Interest.

     g. The second highest and best bid, as determined by the Trust
in its business judgment, may remain obligated to purchase the
Purchased Interest at its last bid, as the "Backup Bidder."  The
Trust may proceed to close with the Backup Bidder in the event that
the sale of the property does not close with the Successful Bidder.


     h. The Trust may waive and/or alter these rules and
requirements if in the interest of the Trust's estate.

     i. The party (whether the Purchasers, or another person or
entity submitting an Overbid) with which the Trust closes the sale
of the Purchased Interest will be considered the Purchasers
hereunder.

The Trust asks that from the sale proceeds, the ordinary and
reasonable closing costs, including without limitation, any unpaid
property taxes and a prorated portion of 2021 property taxes should
be paid.

All creditors and interested parties will receive notice of the
Sale or a competing transaction and will be provided with an
opportunity to be heard.  The Trust submits that such notice is
adequate for entry of an order approving the Motion and waiving the
14 days waiting period under Bankruptcy Rule 6004(h).

A copy of the Agreement is available at
https://tinyurl.com/ba5baet8 from PacerMonitor.com free of charge.


                        About W Resources

W Resources, LLC, is a privately-owned company in Baton Rouge,
Louisiana, engaged in activities related to real estate.  It is a
holding company with a diverse set of raw and recreational land,
farming and hunting operations, an aircraft hangar, oil and gas
interests, and equity-based interests.

W Resources sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. La. Case No. 18-10798) on July 23, 2018.  In the
petition signed by Dwayne M. Murray, Chapter 11 trustee for
Michael
Worley, manager, the Debtor estimated assets and liabilities of
$50
million to $100 million each.

The Debtor hired Stewart Robbins & Brown, LLC, as its legal
counsel.  Horne LLP serves as accountant.



WASHINGTON PRIME: Forbearance Extended to April 14, 2021
--------------------------------------------------------
Washington Prime Group said in a regulatory filing its forbearance
was extended to April 14, 2021, as it continues to negotiate with
creditors and lenders over a restructuring transaction.

On March 16, 2021, Washington Prime Group, L.P., the operating
partnership of Washington Prime Group Inc., entered into a
forbearance agreement with certain beneficial owners of its senior
notes due 2024 (the "Forbearing Noteholders") and forbearance
agreements with certain lenders (the "Forbearing Lenders") under
the agreements governing its corporate credit facilities (each, a
"Forbearance Agreement") with each ForbearanceAgreement terminating
no later than March 31, 2021.

Beginning on March 25, 2021, the Forbearing Noteholders and
Forbearing Lenders, respectively, agreed to extend the forbearance
period under the applicable Forbearance Agreement to the earlier of
April 14, 2021, at 11:59 p.m., Eastern time, and the occurrence of
any of the specified early termination events described in the
applicable Forbearance Agreement.  The Company is continuing to
engage in negotiations and discussions with the Forbearing
Noteholders and Forbearing Lenders to restructure its capital
structure.

Washington Prime is said to be seeking a debtor-in-possession loan
of around $150 million as it prepares for a bankruptcy filing,
Bloomberg News previously reported.

                   About Washington Prime Group

Headquartered in Columbus Ohio, Washington Prime Group Inc. --
http://www.washingtonprime.com/-- is a retail REIT and a
recognized company in the ownership, management, acquisition and
development of retail properties. The Company combines a national
real estate portfolio with its expertise across the entire shopping
center sector to increase cash flow through rigorous management of
assets and provide new opportunities to retailers looking for
growth throughout the U.S. Washington Prime Group is a registered
trademark of the Company.

                           *    *    *

As reported by the TCR on Feb. 22, 2021, Fitch Ratings downgraded
the Long-Term Issuer Default Ratings (IDRs) of Washington Prime
Group, Inc. and Washington Prime Group, L.P. (collectively WPG) to
'C' from 'CC'. Fitch expects WPG's operating performance to
deteriorate further in the near term.

As reported by the TCR on Nov. 17, 2020, S&P Global Ratings lowered
its issuer credit rating on Washington Prime Group Inc. (WPG) to
'CC' from 'CCC'. The downgrade reflects the strong likelihood of a
technical default in the near term.

Moody's Investors Service also downgraded the senior unsecured debt
and corporate family ratings of Washington Prime Group, L.P. to
Caa3 from Caa1. "WPG's Caa3 corporate family rating reflects its
large, geographically diversified portfolio of retail assets, which
includes a mix of enclosed malls (71% of Comp NOI) and open-air
centers (29%) across the US," Moody's said, according to a TCR
report dated June 1, 2020.


WEINSTEIN CO: Court Grants Bid to Pause Case to Attempt Mediation
-----------------------------------------------------------------
Law360 reports that a New York federal judge on Monday, March 29,
2021, stayed a sexual assault case against convicted rapist Harvey
Weinstein, after the four women filing suit told the judge they
were taking their claims against the disgraced movie mogul to
mediation.

U.S. District Judge George Daniels granted a joint motion by the
parties to stay the case while the women take their claims to
mediators in a "claims resolution program" for alleged victims of
Weinstein. The four unnamed women of varying ages — 35, 38, 43
and 70 — alleged in a suit filed in New York State court in May
2020.

                    About The Weinstein Company

The Weinstein Company (TWC) -- http://www.WeinsteinCo.com/-- is a
multimedia production and distribution company launched in 2005 in
New York by Bob and Harvey Weinstein, the brothers who founded
Miramax Films in 1979. TWC also encompasses Dimension Films, the
genre label founded in 1993 by Bob Weinstein. During Harvey and
Bob's tenure at Miramax and TWC, they have received 341 Oscar
nominations and won 81 Academy Awards.

TWC dismissed Harvey Weinstein in October 2017, after dozens of
women came forward to accuse him of sexual harassment, assault or
rape.

The Weinstein Company Holdings LLC and 54 affiliates sought Chapter
11 protection (Bankr. D. Del. Lead Case No. 18-10601) on March 19,
2018 after reaching a deal to sell all assets to Lantern Asset
Management for $310 million.

The Weinstein Company Holdings estimated $500 million to $1 billion
in assets and $500 million to $1 billion in liabilities.

The Hon. Mary F. Walrath is the case judge.

Cravath, Swaine & Moore LLP is the Debtors' bankruptcy counsel,
with the engagement led by Paul H. Zumbro, George E. Zobitz, and
Karin A. DeMasi, in New York.

Richards, Layton & Finger, P.A., is the local counsel, with the
engagement headed by Mark D. Collins, Paul N. Heath, Zachary I.
Shapiro, Brett M. Haywood, and David T. Queroli, in Wilmington,
Delaware.

The Debtors also tapped FTI Consulting, Inc., as restructuring
advisor; Moelis & Company LLC as investment banker; and Epiq
Bankruptcy Solutions, LLC as claims and noticing agent.

The official committee of unsecured creditors retained Pachulski
Stang Ziehl & Jones, LLP as its legal counsel, and Berkeley
Research Group, LLC, as its financial advisor.


WESTERN ROBIDOUX: Pittman Printing Buying List of Customers
-----------------------------------------------------------
Western Robidoux, Inc., asks the U.S. Bankruptcy Court for the
Western District of Missouri to authorize the use and sale of the
Debtor's customer list and certain associated property to Pittman
Printing, Inc., in accordance with the terms and conditions of
their Customer List Purchase Agreement.

In exchange, Pittman proposes to exclusively purchase the Debtor's
customer lists for the payment of $1,500 in addition to 15% of the
sales made by Pittman to the Debtor's customers for one year and
12% of the sales made to the Debtor's customers in the following
two years.

The Debtor has ceased doing business.  Its customer list is losing
value as its customers find other vendors.  The Debtor believes
that Pittman's offer is a fair one for the value of the Assets.
The Debtor will receive a percentage of whatever revenue Pittman
realizes from the Assets over a period of three years.  

In the Agreement, Pittman proposes to exclusively purchase the
Debtor's customer lists in exchange for the payment of $1,500 in
addition to 15% of the sales made by Pittman to the Debtor's
customers for one year and 12% of the sales made to the Debtor's
customers in the following two years.

Additionally, in the Agreement, the Debtor agrees to maintain its
art files, job jackets, and physical and digital samples and make
them available for inspection or copying to Pittman on demand
through Oct. 1, 2021.  The Debtor also agrees to maintain its
subscription to PrintSmith Vision, an online application which
contains information related to the customer lists until May 31,
2021, and to permit Pittman to inspect and copy all the Debtor's
information on that software.   

Per the Agreement, the Debtor will maintain ownership and control
of its art files, job jackets, and physical and digital samples.
For a period of time, the Debtor will provide to Pittman those
materials Pittman requests that the Debtor may provide, and Pittman
will have the exclusive right to copy, possess, and use these items
without limitation.

A complete list of the the property and materials Pittman is
receiving as consideration is listed in the Agreement attached as
Exhibit A and defined as the "Assets."  The Debtor is not
transferring ownership and control of its art files, job jackets,
and physical and digital samples to Pittman because contained
within the physical and digital mediums in which these materials
are stored, are proprietary information relating to and owned by
its customers, which the Debtor will not provide to Pittman --
including its customers’ own customer lists, pricing strategies,
and other trade secrets of its customers.   

The Agreement provides that if the Agreement is not approved by the
Court within 28 days of its March 22nd execution by the parties,
that Pittman will have the right to withdraw its offer to purchase
the Assets.

The Debtor engaged in extended negotiations with Pittman and the
other offeror, both of whom made similar offers of compensation.  
However, Pittman's offer required the Debtor to incur considerably
less cost gathering information and documents than the other offer.
Accordingly, the Debtor chose Pittman's offer, which was the
highest and best.

Representatives of Pittman (and the other offeror) discussed with
the Debtors the possibility of engaging some of the Debtor's
employees, including particularly Peter Burri, the Debtor's VP and
Connie Burri, the Debtor's president, in connection with the
purchase of the Assets, but no job offer was extended to Peter or
Connie Burri or any other employee of the Debtor in connection with
the sale or any other negotiation.  Additionally, neither Peter nor
Connie Burri, nor any employee, board member or shareholder of the
Debtor were offered anything of value in connection with the sale
of the Assets.    

As best the Debtor knows, there is no lien claim or encumbrance
which is attached or is claimed to be attached to the Assets.
Accordingly, it asks that the Assets be transferred to Pittman free
and clear of all liens, claim, interests and encumbrances, with
such liens, claims, interests and encumbrances to attach to the
proceeds of the sale of the Assets.

In light of the diminishing value of the Assets, the Debtor
believes that in order to maximize value, the sale of the Assets
should be consummated as soon as practicable.  Accordingly, it asks
that the Sale Order be effective immediately upon entry of such
order and that the 14-day stay under Bankruptcy Rules 6004(h) be
waived.

A copy of the Agreement is available at
https://tinyurl.com/bzhzk29a from PacerMonitor.com free of charge.

                  About Western Robidoux

Western Robidoux, Inc. is a family-owned commercial printing and
fulfillment company in St. Joseph, Missouri, run by the Burri
family for more than 40 years.

Western Robidoux sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Mo. Case No. 19-50505) on Oct. 19,
2019. The petition was signed by Connie S. Burri, president. At
the
time of the filing, the Debtor estimated to have $1 million and
$10
million in both assets and liabilities.

The case is assigned to Judge Brian T. Fenimore. The Debtor tapped
Victor F. Weber, Esq., at Merrick, Baker & Strauss, P.C. as
counsel; German May PC and Horn, Aylward, & Bandy, LLC as special
counsel; and Liechti, Franken & Young as accountant.



YOGAWORKS, INC: To Seek Plan Confirmation on May 4, 2021
--------------------------------------------------------
Upon Joint Motion of Yogawork Inc et al, the Honorable Karen B.
Owens approved the Debtors' First Amended Disclosure Statement and
approved procedures for soliciting, receiving, and tabulating votes
on the Debtors' Plan.

These dates are established with respect to the solicitation of
votes, to accept the Plan, voting on the Plan, objecting to the
Plan, and confirmation:

   * All Holders of Claims entitled to vote to accept or reject the
Plan and who choose to vote to accept or reject the Plan must
properly execute, complete, and deliver their respective Ballots on
or before April 20, 2021, at 5:00 p.m., prevailing Eastern Time;

   * The Plan objection deadline is April 23, 2021, at 4:00 p.m.,
prevailing Eastern Time; and

   * The hearing to consider confirmation of the Plan is 10:00
a.m., prevailing Eastern Time, on May 4, 2021.

                       About YogaWorks Inc.

YogaWorks, Inc., is a provider of progressive and quality yoga that
promotes total physical and emotional well-being.  It caters to
students of all levels and ages with both traditional and
innovative programming. YogaWorks is also an international teaching
school, cultivating the richest yoga talent from around the globe
and setting the gold standard for teaching.  On the Web
http://www.yogaworks.com/      

YogaWorks, Inc., and Yoga Works, Inc., sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 20-12599) on Oct. 14, 2020.

In the petition signed by CEO Brian Cooper, YogaWorks was estimated
to have $1 million to $10 million in assets and $10 million to $50
million in liabilities.

The Debtors tapped Shulman Bastian Friedman & Bui LLP as
restructuring counsel, Cozen O'Connor as Delaware restructuring
counsel, and Force Ten Partners, LLC as financial advisor.  BMC
Group, Inc., is the claims agent.

On Oct. 27, 2020, the U.S. Trustee for the District of Delaware
appointed an official committee of unsecured creditors in the
chapter 11 cases.  The committee tapped Kilpatrick Townsend &
Stockton LLP and Morris James LLP as its legal counsel and Dundon
Advisers LLC as its financial advisor.


Z REAL ESTATE: Seeks to Hire Goldbach Law as Legal Counsel
----------------------------------------------------------
Z Real Estate Holdings, LLC seeks approval from the U.S. Bankruptcy
Court for the Central District of California to hire Goldbach Law
Group as its legal counsel.

The firm will provide services in connection with the Debtor's
Chapter 11 case, which include advising the Debtor regarding its
powers and duties under the Bankruptcy Code; assisting in the
administration of its assets and liabilities; preparing a plan of
reorganization; and assisting in resolving claims against its
bankruptcy estate.

Goldbach Law will be paid at hourly rates as follows:

     Attorneys          $400
     Sr. Paralegals     $225
     Paralegals         $200

The firm will be paid a retainer in the amount of $10,000 and
reimbursed for out-of-pocket expenses incurred.

Marc Aaron Goldbach, founding partner of Goldbach Law Group,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

Goldbach Law can be reached at:

       Marc A. Goldbach, Esq.
       Goldbach Law Group
       6528 Greenleaf Avenue, Suite 210
       Whittier, CA 90601
       Tel: (562) 696-0582
       Email: marc.goldbach@goldbachlaw.com

                   About Z Real Estate Holdings

Z Real Estate Holdings, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Calif.
21-10594) on March 9, 2021.  Zollie Stevens, the managing member,
signed the petition.  At the time of filing, the Debtor had between
$1 million and $10 million in both assets and liabilities. Marc
Goldbach, Esq., at Goldbach Law Group, represents the Debtor as
legal counsel.


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