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

              Wednesday, May 12, 2021, Vol. 25, No. 131

                            Headlines

3P HIGHTSTOWN: Seeks to Hire Daniel Kennedy as Accountant
ABRI HEALTH CARE: Seeks to Hire 'Ordinary Course' Professionals
AIR FLIGHT INC: Seeks to Employ Lory Joyner as Bookkeeper
ALAMO DRAFTHOUSE: Sale of Substantially All Assets to ALMO Approved
ALPHA ENTERTAINMENT: Former XFL Chief Can't Rush Bid in Firing Suit

AMERICAN COMMERCIAL: May 14 Due Diligence Deadline on Assets Sale
ATTENTION TO DETAIL: Seeks Cash Collateral Access
AUTOMOTORES GILDEMEISTER: Gets OK to Hire Administrative Advisor
AUTOMOTORES GILDEMEISTER: Hires 'Ordinary Course' Professionals
AUTOMOTORES GILDEMEISTER: Taps FTI Consulting as Financial Advisor

AZZIL GRANITE: Quarry Sale & Litigation Proceeds to Fund Plan
BEZH SERVICES: Seeks to Hire Thrive Real Estate Group as Broker
BLACKJEWEL LLC: Settlement With U.S., ESM and Contura Approved
BOY SCOUTS OF AMERICA: 2 Claimants Say Plan Patently Unconfirmable
BOY SCOUTS OF AMERICA: Argonaut Says Disclosures Insufficient

BOY SCOUTS OF AMERICA: Betti Claimants Say Disclosures Inadequate
BOY SCOUTS OF AMERICA: SPBMCC Claimant Says Disclosure Insufficient
BULLET TRANSPORT: Sale of Interest in Account's Receivables Denied
CARVANA CO: Reports $82 Million Net Loss for First Quarter
CASA INVESTMENT: Court Conditionally Approves Disclosure Statement

CBL & ASSOCIATES: Investor Seeks Preferred Shareholder Committee
CHARLESTON ORTHODONTIC: U.S. Trustee Unable to Appoint Committee
CHINA FISHERY: HSBC-HK Agrees to Restated RSA; June 9 Plan Hearing
CMC II: Auction of Substantially All SNF Assets Set for May 25
CMC II: Files Notice of May 25 Auction of 207's & 803's SNF Assets

CONNECTIONS COMMUNITY: Seeks to Hire Chipman Brown as Legal Counsel
COSI INC: Updates Unsecured Claims Pay Details; Files Amended Plan
CRC INVESTMENTS: Bankruptcy Administrator to Form Committee
CYCLE FORCE: U.S. Trustee Appoints Creditors' Committee
CYPRUS MINES: Gets Court Okay to Query Insurer-Backed Candidates

DALF ENERGY: Seeks to Hire Hendershot Cowart as Special Counsel
DELTA MATERIALS: Gets OK to Hire Nelson Mullins as Special Counsel
DENNIS M. DANZIK: US Has Until May 14 to Object to Batmobiles Sale
DIAMOND OFFSHORE: Former Pacific Drilling Chief Named New CEO
DIMAS ACEVEDO, JR: Attisha Buying Imperial Beach Property for $808K

DIMAS ACEVEDO, JR: May 20 Hearing on Imperial Beach Property Sale
DIMAS ACEVEDO, JR: May 20 Hearing on Imperial Beach Property Sale
DM LAND INC: Seeks to Hire Orville & McDonald as Legal Counsel
DOHENY EQUITIES: Voluntary Chapter 11 Case Summary
DONALD PHILLIP TANNER: $390K Sale of 211-Acre Plains Property OK'd

DORCHESTER RESOURCES: Seeks to Hire Omni as Claims Agent
DORCHESTER RESOURCES: Taps Christensen Law Group as Legal Counsel
DORCHESTER RESOURCES: Taps Dakil Auctioneers as Sales Agent
DORCHESTER RESOURCES: Time to Object to Bid Procedures Extended
DWS CLOTHING: Amends Administrative Claims Pay Details

ELECTRONIC DATA: Seeks to Hire SC&H Group as Financial Advisor
ELITE AUTO: Unsecured Creditors Out of the Money in Plan
EPIC ARCADES: U.S. Trustee Unable to Appoint Committee
EQT CORP: Moody's Puts Ba2 CFR Under Review for Upgrade
EQUESTRIAN EVENTS: Wins Cash Collateral Access Thru May 31

EZEKIEL LAND: Seeks to Hire Wiggam & Geer as Legal Counsel
FILLIT INC: Unsecured Creditors Unimpaired in Plan
FRANCESCA'S HOLDINGS: Files Liquidating Plan After Sale to TerraMar
FRANCIS FARMS: Asks May 17 Reply Deadline to Rehoboth Property Sale
FRANCIS FARMS: Files Notice of May 20 Hearing on Property Sale

FRANCIS FARMS: May 20 Hearing on $2.4M Sale of Rehoboth Property
FRANCIS FARMS: Seeks to Hire McLaughlinQuinn as Real Estate Counsel
FRANCIS FARMS: Town Buying Rehoboth Commercial Property for $2.4M
FREEDOM COMMUNICATIONS: CDTFA Files Opposition to Estimation Motion
GBT TECHNOLOGIES: Incurs $5.4 Million Net Loss in First Quarter

GLEN THOMAS PASAK: Fites Buying City of Willow Property for $62K
GRAY TELEVISION: Moody's Affirms B1 CFR Amid Meredith Acquisition
GREENSILL CAPITAL: Committee Seeks to File Exhibits Under Seal
GREENSILL CAPITAL: Committee Seeks to Reset Interest Sale Timeline
GREENSILL CAPITAL: Committee's Plea to Extend Sale Process Denied

HASTINGS AND HOLLOWELL: Administrator Unable to Appoint Committee
HEARTWISE INC: Vitamins Online Says Disclosure Hearing Untimely
HERMITAGE OFFSHORE: Files Chapter 11 Plan for Wind-Down
HERTZ GLOBAL: Overtime Suit Dismissed After Settlement Approved
L&L WINGS: U.S. Trustee Appoints Creditors' Committee

LONG ISLAND CITY DEVELOPERS: Case Summary & 5 Unsecured Creditors
LOVES FURNITURE: Creditors to Get Proceeds From Liquidation
MARTIN CONSTRUCTION: Unsecured Creditors to Recover 50% in 10 Years
MCGEHEE PARK: Fannie Mae Says Plan Patently Unconfirmable
MOBITV: Sale Plan Gets Pushback During Eve of Bankruptcy Auction

NATIONAL RIFLE: Fate Along With LaPierre Lies in Judge's Hands
NEPHROS INC: Incurs $537K Net Loss in First Quarter
NG PURVIS: Has Deal on Cash Collateral Access
NN INC: Incurs $4.9 Million Net Loss in First Quarter
OCULAR THERAPEUTIX: Posts $3.1 Million Net Income in First Quarter

PAPER SOURCE: Seeks to Hire RSM US LLP as Auditor
PARADOX ENTERPRISES: Citizens Tri-County Opposes to Amended Plan
PHILIPPINE AIRLINES: 19 Lessors of 49 Aircraft Exposed to PAL
PLAYER'S POKER: Seeks to Hire Deodate Corp. as Real Estate Agent
PRODUCERS INC: U.S. Trustee Unable to Appoint Committee

R. INVESTMENTS RLLP: Seeks to Hire G Griggs CPA as Accountant
REGIONAL AMBULANCE: U.S. Trustee Unable to Appoint Committee
REVELANT HOLDINGS: Seeks to Hire Wrinkle Gardner as Accountant
REVLON INC: Replaces Citigroup With Apollo as Finance Agent
RIVERBEND ENVIRONMENTAL: Online Taylor Auction of Equipment Okayed

ROCK CHURCH: Seeks to Shorten Notice Period on Sale of Lot 1
ROCK CHURCH: Valley of Terre Haute Buying Lot 1 for $262.5K Cash
SALON PROZ: U.S. Trustee Unable to Appoint Committee
SANDWICH ISLES: Insists That FCC Case Should Stay in Fed. Circuit
SIMON'S WHOLESALE: Seeks to Hire Tobin as Business Broker

STONEWAY CAPITAL: Clearly Gottlieb Represents Noteholder Group
STREAM TV: Creditors Reach Deal to Support Chapter 11 Dismissal
SUMMIT MIDSTREAM: Posts $9 Million Net Income in First Quarter
TIDEWATER ESTATES: $212K Sale of Hancock County Properties Approved
VANDEWATER INTERNATIONAL: Seeks to Hire Shraiberg Landau as Counsel

VINCENT GALANO, JR: $282K Sale of Shares in Middletown Asset OK'd
W133 OWNER: Trustee Taps Nixon Peabody as Special Counsel
WATER MARBLE: Seeks to Hire Jason A. Burgess as Legal Counsel
WC 8120 RESEARCH: Hires Cushman & Wakefield as Real Estate Broker
[*] Accordion Acquires Turnaround Firm Mackinac Partners

[*] Federal Aid Provides Real Estate Chapter 11 Filings Some Relief
[*] Pittsburgh Bankruptcy Filings Decline by 17% in 1Q of 2021

                            *********

3P HIGHTSTOWN: Seeks to Hire Daniel Kennedy as Accountant
---------------------------------------------------------
3P Hightstown, LLC seeks approval from the U.S. Bankruptcy Court
for the District of New Jersey to employ Daniel Kennedy, an
accountant practicing in Milltown, N.J.

3P Hightstown requires an accountant to prepare its tax returns,
monthly operating reports and all financial documents necessary to
assist the company in the reorganization process.

The firm will be paid at the rate of $300 per hour and reimbursed
for out-of-pocket expenses incurred.

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

Mr. Kennedy can be reached at:

     Daniel Kennedy
     214 Riva Ave.
     Milltown, NJ 08850
     Tel: (732) 422-6303

                        About 3P Hightstown

3P Hightstown, LLC directly owns 40% interest in 3PRC, LLC, which
owns real property in the Borough of Hightstown, Counter of Mercer,
N.J.  The property, together with the improvements thereon, has an
approximate value of $20 million.

3P Hightstown sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.N.J. Case No. 21-12957) on April 9, 2021.  At the
time of the filing, the Debtor disclosed total assets of up to $50
million and liabilities of up to $50,000.  Judge Michael B. Kaplan
oversees the case.

Middlebrooks Shapiro, P.C. and Professional Herold Law, P.A. serve
as the Debtor's bankruptcy counsel and special counsel,
respectively.  The Debtor also tapped Daniel Kennedy, an accountant
practicing in Milltown, N.J.


ABRI HEALTH CARE: Seeks to Hire 'Ordinary Course' Professionals
---------------------------------------------------------------
Abri Health Care Services, LLC and Senior Care Centers, LLC seek
approval from the U.S. Bankruptcy Court for the Northern District
of Texas to retain professionals utilized in the ordinary course of
business.

The Debtors desire to continue to employ the "ordinary course
professionals" to provide services to their estates that are
similar to those rendered prior to their Chapter 11 filing.  

The Debtors will pay 100 percent of the interim fees and
disbursements to each OCP.

The OCPs are:

     Kennedy Attorneys & Counselors at Law
     c/o Mark Kennedy
     12222 Merit Dr., #1750
     Dallas, TX 75251
     Phone: (214) 445-0740
     Email: markskennedylaw@msn.com
     -- Regulatory Matters
     -- Monthly fee: $2,833

     Littler Mendelson, P.C.
     c/o Sherry Travers
     Phone: (214) 880-8148
     Email: STravers@littler.com
     -- Labor & Employment
     -- Monthly fee: $6,000

     CliftonLarsonAllen LLP
     c/o Michael Siegel
     5001 Spring Valley Road, Suite 600W
     Phone: (972) 383-5700
     Email: michael.siegel@CLAconnect.com
     -- Accounting & Tax
     -- Monthly fee: $34,418

     Spencer Fane
     c/o Jacob Sparks
     2200 Ross Ave., #4800 West
     Dallas, TX 75201
     Phone: (214) 750-3610
     Email: JSparks@SpencerFane.com
     -- General Corporate Counsel
     -- Monthly fee: $10,000
     -- Regulatory Matters
     -- Monthly fee: $7,500
     -- D&O
     -- Monthly fee: $12,500
     -- Disputed Claims from
     Prior Bankruptcy
     -- Monthly fee: $15,000

     Quintairos, Prieto, Wood & Boyer, P.A.
     Frank Alvarez
     1700 Pacific Ave., #4545
     Dallas, TX 75201
     Phone: (214) 754-8722 *2202.
     Email: frank.alvarez@qpwblaw.com
     -- Professional Liability
     -- Monthly fee: $12,955

                  About Abri Health Care Services

Founded in 2009, Abri Health Care Services, LLC --
https://abrihealthcare.com -- offers skilled nursing services,
short-term rehabilitation, long-term care, and assisted living in
over 22 locations across Texas.

Abri Health Care Services and subsidiary Senior Care Centers, LLC
sought Chapter 11 protection (Bankr. N.D. Tex. Lead Case No.
21-30700) on April 16, 2021.  In the petition signed by CEO Kevin
O'Halloran, Abri Health Care Services disclosed assets of between
$10 million and $50 million and liabilities of between $1 million
and $10 million.  The cases are handled by Judge Stacey G.
Jernigan.  Polsinelli PC is the Debtors' legal counsel.


AIR FLIGHT INC: Seeks to Employ Lory Joyner as Bookkeeper
---------------------------------------------------------
Air Flight, Inc. seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to employ Lory Joyner as
bookkeeper.

The Debtor requires a bookkeeper to:

   -- assist in audit work, bill payments, payroll and tax filing,
cash management, and budget preparation;

   -- assist in the preparation of monthly operating reports; and

   -- assist in sorting, organizing and preparing all necessary
financial statements and reports.

The bookkeeper will be paid at the rate of $20 per hour and
reimbursed for out-of-pocket expenses incurred.

As disclosed in court filings, Ms. Joyner is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

Ms. Joyner holds office at:

     Lory A. Joyner
     3601 Equestrian Ct.
     Edmond, OK 73034

                         About Air Flight

Air Flight, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
S.D. Fla. Case No. 21-11039) on Feb. 2, 2021, disclosing under $1
million in both assets and liabilities. Christopher S. Allen,
president, signed the petition. Judge Peter D. Russin oversees the
case. The Debtor tapped Van Horn Law Group, Inc. as legal counsel
and Lashbrook Wollard & Fasano, PA as accountant.


ALAMO DRAFTHOUSE: Sale of Substantially All Assets to ALMO Approved
-------------------------------------------------------------------
Judge Mary F. Walrath of the U.S. Bankruptcy Court for the District
of Delaware authorized Alamo Drafthouse Cinemas Holdings, LLC, and
its affiliated Debtors to sell substantially all assets to ALMO
Holdings, LLC.

The aggregate consideration for the Purchased Assets consists of:
(i) a credit bid of the DIP Loans (including the deemed term "roll
up" of up to $26 million of Loans under the Credit Agreement; (ii)
assumption of the Assumed Liabilities; (iii) the value of any liens
or claims granted by the Debtors to the DIP Lenders as adequate
protection for any diminution in value of the interests of the DIP
Lenders in their collateral resulting from the use of cash
collateral or otherwise; and (iv) Excluded Cash.

The Sale Hearing was held on May 3, 2021.

The Stalking Horse APA and all other ancillary documents, and all
of the terms and conditions thereof, are approved.  

The sale is free and clear of all Liens, Claims and other interests
of any kind or nature whatsoever, with all such Liens, Claims or
other interests to attach to the net cash proceeds ultimately
attributable to the property against or in which such Liens, Claims
or interests are asserted, subject to the terms thereof.

A certified copy of the Sale Order may be filed with the
appropriate clerk and/or recorded with the recorder to act to
cancel any liens and other encumbrances of record except those
assumed as Assumed Liabilities or Permitted Liens.  

Upon the Closing, no Pre-Petition Secured Lender, agent under the
Pre-Petition Credit Facility, DIP Lender, or agent under the DIP
Credit Agreement will hold any lien on or claim against the
Excluded Cash except to the extent of the DIP Reversionary
Interest.

The Debtors are authorized to (a) assume and assign to the
Purchaser, effective upon the Closing of the Sale, the Purchased
Contracts free and clear of all Liens, Claims and other interests
of any kind or nature whatsoever (other than the Permitted Liens
and Assumed Liabilities), and (b) execute and deliver to the
Purchaser such documents or other instruments as the Purchaser
deems may be necessary to assign and transfer the Purchased
Contracts, Permitted Liens and Assumed Liabilities to it.

In accordance with Section 2.5 of the Stalking Horse APA, the
amounts paid to counterparties of the Purchased Contracts, which
amounts are identified on Exhibit B to the Sale Order, reflect the
sole amounts necessary to cure all monetary defaults under the
Purchased Contracts, and no other amounts are or will be due in
connection with the assumption by the Debtors and the assignment to
the Purchaser of the Purchased Contracts.  The Purchaser will pay
all Cure Costs for Purchased Contracts, subject to its rights under
the Stalking Horse APA, including, but not limited to, those
arising under Section 2.5(d)(iii) of the Stalking Horse APA.

In the event one or more agreements not listed on the notice filed
pursuant to Section 2.5 of the Stalking Horse APA is designated by
the Purchaser as a Purchased Contract pursuant to the terms of the
Stalking Horse APA subsequent to the Closing Date, the Debtors will
promptly serve Supplemental Cure Notice in accordance with the
Bidding Procedures Order.  If a Supplemental Purchased Contract
Counterparty files an objection to designation of its contract as a
Purchased Contract within 14 days in accordance with the Bidding
Procedures, and the parties are unable to consensually resolve the
dispute, the Debtors are authorized, but not directed, to seek an
expedited hearing before the Court to resolve such dispute.

Notwithstanding anything to the contrary in the Sale Order, the
Entertainment Complex Lease dated Aug. 22, 2012 as between FHF I
Lamar Union, LLC with respect to space described more fully therein
in the commercial complex known as South Lamar Plaza, located at
1000 S. Lamar, Austin, Texas and the Debtor Alamo South Lamar, L.P.
(as amended and modified by that certain Lease Modification
Agreement) is a Purchased Contract.  

On the Closing Date, the Purchaser will fund a wind-down budget in
an amount not to exceed $1.25 million to pay all allowed (i)
post-petition claims; (ii) administrative expense and priority
claims and (iii) professional fees necessary to wind-down the
Debtors' estates in a reasonable and appropriate timeline.  

From the proceeds of the sale of any of the Debtors' assets located
in the state of Texas:

     a. upon the Closing Date of such sale, the amount of $19,700
(which amount represents approximately five-twelfths of the Group
One Asserted Texas Property Tax Claims for tax year 2021) will be
set aside by the Debtors in a segregated account as adequate
protection for the Group One Asserted Texas Property Tax Claims for
tax year 2021, prior to the distribution of any proceeds to any
other creditor; and

     b. the amount of $74,019.43 will be paid to the Group Two
Texas Taxing Authorities, with $73,951.16 to be paid to Bexar
County (Texas) and $68.27 to be paid to Dallas County (Texas), in
full and final satisfaction of the Group Two Asserted Texas
Property Tax Claims for tax year 2020.  In addition, upon the
Closing Date of such sale, the amount of $74,250 (which amount
represents approximately five-twelfths of the Group Two Asserted
Texas Property Tax Claims for tax year 2021) will be set aside by
the Debtors in the Texas Tax Account as adequate protection for the
Group Two Asserted Texas Property Tax Claims for tax year 2021,
prior to the distribution of any proceeds to any other creditor.

Pursuant to Bankruptcy Rules 7062, 9014, 6004(h), and 6006(d), the
Sale Order will be effective immediately upon entry and the Debtors
and Purchaser are authorized to close the Sale immediately upon
entry of the Sale Order.  

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

A copy of the Stalking Horse APA is available at
https://tinyurl.com/d4x5e8hv from PacerMonitor.com free of charge.

                        About Alamo Drafthouse

The Alamo Drafthouse Cinema -- https://drafthouse.com -- is an
American cinema chain founded in 1997 in Austin, Texas that is
famous for its strict policy of requiring its audiences to
maintain
proper cinemagoing etiquette.  Known for offering full meal and
alcohol service at its theaters, the company also operates a movie
merchandise store and an annual genre film festival, Fantastic
Fest.  Alamo Drafthouse had 41 locations as of March 31, 2021,
with
23 of those locations ran by franchisees.

On March 3, 2021, Alamo Drafthouse Cinemas Holdings, LLC and 33
affiliated companies filed Chapter 11 petitions (Bankr. D. Del.
Lead Case No. 21-10474).

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

The Hon. Mary F. Walrath is the case judge.

The Company tapped Young Conaway Stargatt & Taylor LLP as
bankruptcy counsel, Portage Point Partners as its financial
adviser, and Houlihan Lokey Capital as its investment banker.
Epiq
Corporate Restructuring, LLC, is the claims agent.



ALPHA ENTERTAINMENT: Former XFL Chief Can't Rush Bid in Firing Suit
-------------------------------------------------------------------
Law360 reports that a Connecticut federal judge on Monday, denied a
request from a former XFL commissioner to speed up consideration of
his bid to expand pretrial questioning in his termination suit, a
bid league founder Vince McMahon has said is part of a "pattern of
abusive and harassing discovery tactics and gamesmanship.

"In a docket order, U.S. District Judge Victor A. Bolden denied
Luck's bid to hasten consideration of whether Alpha Entertainment
LLC -- which operated the league at the time of Luck's firing --
must provide a witness to testify about the decision to fire him on
behalf of the company, as depositions of McMahon.

Ex-XFL commissioner Oliver Luck sued Vince McMahon in April for
wrongful termination, one week after McMahon fired him with cause.
Luck's contract called for a $5 million annual salary and a yearly
$2 million bonus through June 30, 2023, and Luck has said he is
owed the $23.8 million remaining, on top of other damages and
attorney fees.

In his countersuit, filed in January 2021 in Connecticut federal
court, Mr. McMahon claims Mr. Luck defied his orders when it came
to hiring league personnel and said the former commissioner
essentially abandoned his duties when the COVID-19 pandemic forced
the league to suspend play in mid-March, five weeks into its first
season.

                        About Alpha Entertainment

Alpha Entertainment LLC, which does business as the "Xtreme
Football League" -- https://www.alphaentllc.com/ -- is a
professional American football league.  The XFL kicked off with
games beginning in February 2020.  The XFL offered fast-paced,
three-hour games with fewer play stoppages and simpler rules.  The
XFL featured eight teams, 46-man active rosters, and a 10-week
regular season schedule, with a postseason consisting of two
semifinal playoff games and a championship game.  The eight XFL
teams were the DC Defenders, the Dallas Renegades, the Houston
Roughnecks, the Los Angeles Wildcats, the New York Guardians, the
St. Louis BattleHawks, the Seattle Dragons, and the Tampa Bay
Vipers.

Alpha Entertainment, based in Stamford, CT, filed a Chapter 11
petition (Bankr. D. Del. Case No. 20-10940) on April 13, 2020.  The
Hon. Laurie Selber Silverstein oversees the case.  In its petition,
the Debtor was estimated to have $10 million to $50 million in both
assets and liabilities.  The petition was signed by John Brecker,
independent manager.

The Debtor hired Young Conaway Stargatt & Taylor, LLP as counsel.
Donlin Recano & Company, Inc., is the claims agent and
administrative advisor.


AMERICAN COMMERCIAL: May 14 Due Diligence Deadline on Assets Sale
-----------------------------------------------------------------
American Commercial Management, LLC, filed with the U.S. Bankruptcy
Court for the Southern District of Texas its notice of extension of
due diligence deadline regarding its sale to HR Interests, Inc., of
assets that consist of the land, improvements, intangibles, and
personal property located at 7616 Branford Place, in Sugar Land,
Texas, all as more fully described and defined in the Agreement of
Sale and Purchase, for $22.25 million, cash, subject to certain
adjustments.

The Debtor gives notice to the Court and all parties-in-interest
that the Debtor and the Purchaser have agreed to extend the due
diligence period under the Purchase and Sale Agreement approved by
the Court up to and including May 14, 2021.  All other terms of the
Purchase and Sale Agreement remain the same.

               About American Commercial Management

American Commercial Management, LLC, is a single asset real estate
debtor (as defined in 11 U.S.C. Section 101(51B)).

American Commercial Management filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Texas
Case No. 20-35718) on Nov. 30, 2020.  In its petition, the Debtor
disclosed assets of between $10 million and $50 million and
liabilities of the same range.  Susan Rozman, manager, signed the
petition.  Judge Jeffrey P. Norman oversees the case.  Hughes
Watters Askanase, LLP is the Debtor's legal counsel.



ATTENTION TO DETAIL: Seeks Cash Collateral Access
-------------------------------------------------
Attention to Detail-Auto Detailing, LLC, d/b/a Detail Lex asks the
U.S Bankruptcy Court for the Eastern District of Kentucky,
Lexington Division to use cash collateral on an interim and final
basis in accordance with the budget.

The Debtor requires the use of Cash Collateral in which its secured
creditors assert an interest, in order to continue business
operations during the Chapter 11 bankruptcy case and ensure a
continued going concern value of its operations to maximize the
recovery to all creditors.

The secured creditors are:

     -- BizFund LLC, owed $6,900 for working capital loan;

     -- Global Funding Experts, owed $45,000 for working capital
loan;

     -- Green Capital Funding, owed $32,000 for working capital
loan; and

     -- Premier Capital Funding, owed $42,800 for working capital
loan.

As adequate protection for the Secured Creditors' lien upon the
Cash Collateral, the Debtor proposes to account for all cash used
and the proposed expenses being incurred, and preserve the property
of the Debtor's estate. The Debtor contends that, through its
management of the business, cost-cutting measures are implemented
to maximize the recovery of cash from the business operations,
especially since the Debtor's business is strong in the Spring,
Summer and Fall months. The Debtor believes its changes and a
restructuring of debt obligation will enable the Debtor to undergo
a successful reorganization.

The Debtor is bringing the Motion on for expedited telephonic
hearing on May 13, 2021 at 10:30 a.m.

A copy of the motion is available for free at
https://bit.ly/33JfCiV from PacerMonitor.com.

          About Attention to Detail-Auto Detailing, LLC

Attention to Detail-Auto Detailing, LLC, provides car wash and
cleaning detail services to automobiles at two locations -- on
Forbes Road and Versailles Road, in Lexington, Kentucky.  No
machines are utilized. All detailing is performed by hand.

Attention to Detail-Auto Detailing sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. E.D. Ky. Case No. 21-50540)
on May 5, 2021. In the petition signed by Daryl Andrew Lyons,
manager, CEO and president, the Debtor disclosed up to $50,000 in
assets and up to $500,000 in liabilities.

Matthew B. Bunch, Esq., at BUNCH & BROCK, PSC is the Debtor's
counsel.


AUTOMOTORES GILDEMEISTER: Gets OK to Hire Administrative Advisor
----------------------------------------------------------------
Automotores Gildemeister SpA and its affiliates received approval
from the U.S. Bankruptcy Court for the Southern District of New
York to hire Prime Clerk, LLC as their administrative advisor.

The firm will render these services:

     a. assist in the solicitation, balloting and tabulation of
votes, prepare any related reports in support of confirmation of a
Chapter 11 plan, and process requests for documents;

     b. prepare an official ballot certification and, if necessary,
testify in support of the ballot tabulation results;

     c. assist in the preparation of the Debtors' schedules of
assets and liabilities and statements of financial affairs and
gather data in conjunction therewith;

     d. provide a confidential data room, if requested; and

     e. manage and coordinate any distributions pursuant to a
Chapter 11 plan; and

     f. provide other bankruptcy administrative services.

Prime Clerk will be paid at these rates:

     Director of Solicitation                  $210 per hour
     Solicitation Consultant                   $190 per hour
     COO and Executive VP                      No charge
     Director                                  $175 - $195 per
hour
     Consultant/Senior Consultant              $65 - $165 per hour
     Technology Consultant                     $35 - $95 per hour
     Analyst                                   $30 - $50 per hour

Prime Clerk will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $60,000.

Benjamin Steele, vice president of Prime Clerk, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

Prime Clerk can be reached at:

     Benjamin J. Steele
     Prime Clerk, LLC
     830 3rd Avenue, 9th Floor
     New York, NY10022
     Tel: (212) 257-5450
     Email: bsteele@primeclerk.com

                   About Automotores Gildemeister

Headquartered in Santiago, Chile, Automotores Gildemeister SpA is
one of the largest car importers and distributors in Chile and Peru
operating a network of company-owned and franchised vehicle
dealerships.  Its principal car brand is Hyundai, for which it is
the sole importer in both of its markets.  For the last 12 months
ended June 30, 2020, AG reported consolidated net revenues of $770
million, of which 95.2% correspond to sales in Chile and Peru, its
key markets.

Automotores Gildemeister SpA and its affiliates sought Chapter 11
protection (Bankr. S.D.N.Y. Case No. 21010685) in New York on April
12, 2021.  The Hon. Lisa G Beckerman is the case judge.
Automotores was estimated to have $500 million to $1 billion in
assets and liabilities as of the bankruptcy filing.

The Debtors tapped Cleary Gottlieb Steen & Hamilton LLP as
bankruptcy counsel; Cariola, Dez, Prez-Cotapos and Bruzzone &
Gonzlez Abogados as special Chilean counsel; Rothschild & Co Us
Inc. and Asesorias Financieras Rp Spa as investment bankers; and
FTI Consulting Canada ULC as financial advisor.  Prime Clerk, LLC
is the claims and noticing agent and administrative advisor.


AUTOMOTORES GILDEMEISTER: Hires 'Ordinary Course' Professionals
---------------------------------------------------------------
Automotores Gildemeister SpA and its affiliates seek approval from
the U.S. Bankruptcy Court for the Southern District of New York to
retain professionals in the ordinary course of business.

The OCPs are:

     Puga Ortiz Y Compañia Ltda
     - Litigation counsel, corporate legal advisory

     Nelson Contador Rosales
     - Litigation counsel, corporate legal advisory
   
     Maples Trust Services
     - Trust services

     Juan Domingo Acosta Abogados
     - Criminal law and litigation counsel

     Carlos Alfonso Morales Arellano H
     - Head Litigation Counsel (Santiago, Chile)

     Gerardo Soto Asesorias Limitada
     - Legal Advisory and Accounting Analysis

     Damian Todorvich Cartes
     - Litigation Counsel (Iquique, Chile)

     Raul Castillo
     - Litigation Counsel (La Serena, Chile)

     Andres Ochagavía
     - Litigation Counsel (Temuco, Chile)

     Jose Luis Rivadeneira Troncoso
     - Litigation Counsel (San Fernando, Chile)

     Gustavo Lagos Ochoa
     - Litigation Counsel (Valdivia, Chile)

     Ulises Morales Ríos
     - Litigation Counsel (Punta Arenas, Chile)

     Alejandro Vicencio Ramos
     - Litigation Counsel (Calama, Chile)

     W. Cecilia Jimenez Loosli
     - Litigation Counsel (Concepción, Chile)

     Serrano Y Asociados Auditores
     - Customs related legal advisory (Chile)

     Cristian Andres Del Fierro Ruedlinger
     - Public Notary

     Guillermo Nuñez Gonzalez
     - Litigation Counsel (Antofagasta, Chile)

     Vergara y Cía
     - Litigation Counsel (Osorno, Chile)

     Rodrigo Peña
     - Litigation Counsel (Puerto Montt, Chile)

     Ferradanehme Spa
     - Free Competition Advisory

     Beuchat Barros Y Pfenniger Abogados
     - Intellectual Property Advisory

     Eduardo Jequier Lehuede Y Cia
     - Legal Arbitrator

     Hans Lesser
     - Legal advisory for China

     Ernesto Palacios L Limitada Corporative
     - Legal Advisory

     Hughes & Hughes
     - General corporate legal advisory

     Alexandra Fernández
     - Notary public services

     Estudio Amorin
     - General corporate legal advisory

     Estudio Leiza Schurjin
     - Legal advisory over collections

     Denys, Dantas E Lopes Abogados Asociados
     - General corporate and legal litigation advisory

     Veirano Advogados
     - General corporate legal advisory

     Renno Paolinelli Advogados
     - Legal litigation advisory

     Ag. Ad. Edmundo E. Johnson S. Y Cia Ltda
     - Legal advisory

The estimated fee for each "ordinary course professional" is
$75,000 per month.

                   About Automotores Gildemeister

Headquartered in Santiago, Chile, Automotores Gildemeister SpA is
one of the largest car importers and distributors in Chile and Peru
operating a network of company-owned and franchised vehicle
dealerships.  Its principal car brand is Hyundai, for which it is
the sole importer in both of its markets.  For the last 12 months
ended June 30, 2020, AG reported consolidated net revenues of $770
million, of which 95.2% correspond to sales in Chile and Peru, its
key markets.

Automotores Gildemeister SpA and its affiliates sought Chapter 11
protection (Bankr. S.D.N.Y. Case No. 21010685) in New York on April
12, 2021.  The Hon. Lisa G Beckerman is the case judge.
Automotores was estimated to have $500 million to $1 billion in
assets and liabilities as of the bankruptcy filing.

The Debtors tapped Cleary Gottlieb Steen & Hamilton LLP as
bankruptcy counsel; Cariola, Dez, Prez-Cotapos and Bruzzone &
Gonzlez Abogados as special Chilean counsel; Rothschild & Co Us
Inc. and Asesorias Financieras Rp Spa as investment bankers; and
FTI Consulting Canada ULC as financial advisor.  Prime Clerk, LLC
is the claims and noticing agent and administrative advisor.


AUTOMOTORES GILDEMEISTER: Taps FTI Consulting as Financial Advisor
------------------------------------------------------------------
Automotores Gildemeister SpA and its affiliates received approval
from the U.S. Bankruptcy Court for the Southern District of New
York to employ FTI Consulting Canada ULC as their financial
aadvisor.

The firm's services include:

     (a) supporting the preparation of first-day (and any
subsequent) motions and related materials;

     (b) assisting management in generating the "Top Creditor List"
and master mailing matrix;

     (c) extracting data necessary to develop critical trade
analysis, foreign vendor analysis, shippers and warehousemen as
well as various exhibits for first day pleadings;

     (d) assisting in developing accounting and operating
procedures to segregate pre-bankruptcy and post-petition business
transactions;

     (e) assisting in the identification, organization and
classification of executory contracts and unexpired leases and
assisting with cost/benefit evaluations with respect to the
assumption or rejection of each, as needed;

     (f) preparing the Debtors with respect to financial
disclosures that will be required by the court;

     (g) assisting in the review, classification, reconciliation
and quantification of claims against the estate under a plan of
reorganization;

     (h) assisting with bankruptcy reporting requirements,
including statements of financial affairs, schedules of assets and
liabilities, and monthly operating reports;

     (i) engaging and coordinating with the U.S. trustee to
minimize the burden on the Debtors while fulfilling all statutory
obligations;

     (j) assisting in the development or review of the Debtors'
business plan;

     (k) reviewing or assisting in the development of the Debtors'
13-week cash flow forecast and regular variance reporting;

     (l) assisting in the evaluation of the Debtors' cash flows
under a variety of scenarios;

     (m) assisting in the preparation of financial information for
distribution to creditors and others;

     (n) to the extent that an unsecured creditors committee or any
other group is formed, engaging with and managing the committee or
group to minimize the distraction to management;

     (o) assisting the Debtors and their bankruptcy professionals
in the preparation of a restructuring plan, disclosure statement
and supporting materials;

     (p) providing testimony and other litigation support as the
circumstances warrant;

     (q) attending meetings, presentations and negotiations as may
be requested by the Debtors and their legal counsel; and

     (r) rendering such other general business consulting services
as the Debtors' management or legal counsel may deem necessary.

The firm will be paid at these rates:

     Senior Managing Director                        $950 - $1,295
per hour
     Directors/Senior Directors/Managing Directors   $715 - $935
per hour
     Consultants/Senior Consultants                  $385 - $680
per hour
     Administrative/Paraprofessionals                $155 - $290
per hour

In addition, FTI will seek reimbursement for expenses.

Brock Edgar, 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:

     Brock J. Edgar
     FTI Consulting Canada ULC
     TD South Tower, 79 Wellington Street West
     Toronto Dominion Centre, Suite 2010
     P.O. Box 104
     Toronto, ON M5K 1G8
     Tel: +1 416 649 8100
     Fax: +1 416 649 8101
     Email: brock.edgar@fticonsulting.com

                   About Automotores Gildemeister

Headquartered in Santiago, Chile, Automotores Gildemeister SpA is
one of the largest car importers and distributors in Chile and Peru
operating a network of company-owned and franchised vehicle
dealerships.  Its principal car brand is Hyundai, for which it is
the sole importer in both of its markets.  For the last 12 months
ended June 30, 2020, AG reported consolidated net revenues of $770
million, of which 95.2% correspond to sales in Chile and Peru, its
key markets.

Automotores Gildemeister SpA and its affiliates sought Chapter 11
protection (Bankr. S.D.N.Y. Case No. 21010685) in New York on April
12, 2021.  The Hon. Lisa G Beckerman is the case judge.
Automotores was estimated to have $500 million to $1 billion in
assets and liabilities as of the bankruptcy filing.

The Debtors tapped Cleary Gottlieb Steen & Hamilton LLP as
bankruptcy counsel; Cariola, Dez, Prez-Cotapos and Bruzzone &
Gonzlez Abogados as special Chilean counsel; Rothschild & Co Us
Inc. and Asesorias Financieras Rp Spa as investment bankers; and
FTI Consulting Canada ULC as financial advisor.  Prime Clerk, LLC
is the claims and noticing agent and administrative advisor.


AZZIL GRANITE: Quarry Sale & Litigation Proceeds to Fund Plan
-------------------------------------------------------------
Azzil Granite Materials, LLC, and Magnolia Associates, LLC,
submitted an Amended Joint Disclosure Statement in support of the
Plan of Orderly Liquidation dated May 6, 2021.

The total of Unsecured Claims scheduled and filed is the sum of
$72,238,322.  The Debtors believe that the actual claims against
this Estate will be much lower.  A number of the larger claims are
disputed and appear to be duplicates and a portion of some of the
larger claims are contingent or unliquidated.  The Debtors are
beginning a comprehensive review of the claims filed and expect to
be able to provide a meaningful estimate of the claims against this
Estate prior to the time of confirmation of the Plan.

As of the Petition Date, the Debtors were a party to executory
contracts with four executory contracts.  The Debtor will assume
its executory contract with Fidelity Deposit Company of Maryland
regarding the Mind Land Reclamation Bond.  Under the Plan, any and
all remaining executory contracts and unexpired leases which have
not been rejected, will be deemed rejected upon the Effective Date
of the Plan.

The businesses of Azzil and Magnolia have been operated, since
their inception as one economic unit.  Magnolia is the fee owner of
the real property, but Azzil holds the permits which allow for the
mining operations at the property.  Under the Bankruptcy Code,
there exists a concept known as Substantive Consolidation which
provides that for bankruptcy purposes and bankruptcy purposes only,
the assets and liabilities of two debtors may be combined.  Upon
the effective date of the Plan, the assets and liabilities of Azzil
and Magnolia shall be combined, so that one combined pool of assets
shall be utilized to pay one combined universe of creditors.  The
Debtors know of no creditor of Azzil or Magnolia who will be
prejudiced by such substantive consolidation.

The Debtor estimates that on the Effective Date of the Plan, the
unpaid professional fees will be approximately between $500,000.00
and $1 million.

Class 2 consists of the Claims of Holders of General Unsecured
Claims. Each Holder of an Allowed General Unsecured Claim shall
receive a pro-rata share of the Net Estate Assets, which include
net proceeds from causes of action, following the payment in full
of all Allowed Administrative Claims, Allowed Claims in Class 1, if
any, and Post Confirmation Expenses.  The amounts that will be
collected from the Causes of Action and any other remaining Assets
of the Estate is uncertain, as are the amounts of Allowed Class 2
Claims.

The Proponents believe that the Holders of Class 3 Equity Interests
will not receive or retain any property under the Plan on account
of such Equity Interests.  Upon the Effective Date, the Equity
Interests will be deemed canceled and will cease to exist.

The funds utilized to make cash payments under the Plan will be
primarily generated from a sale of the Quarry and related assets
owned by the Debtors.  The Quarry is the subject of remediation
efforts, being funded by Zurich.  The Debtors believe that the
value of the Quarry and related assets is between $10 million and
$20 million.  In addition, the Debtors are pursuing certain claims
against New York and Atlantic Railroad and related parties.  This
litigation is being handled on a contingency fee basis and the
Debtors expect a significant recovery on this litigation.

The funds derived from the sale of the Quarry and related assets
and from the pending litigation will be utilized to pay creditors
in the priorities set forth in the Bankruptcy Code.

A full-text copy of the Amended Joint Disclosure Statement dated
May 6, 2021, is available at https://bit.ly/3hhOQ8Z from
PacerMonitor.com at no charge.

Counsel to the Debtors:

         DANIEL M. STOLZ, ESQ.
         GENOVA BURNS LLC
         110 Allen Road, Suite 304
         Basking Ridge, NJ 07920
         Tel: (973) 467-2700
         Fax: (973) 467-8126

                         About the Debtors

Azzil Granite Materials is a supplier of high friction granite
aggregates for the New York City and Long Island market. Magnolia
Associates owns a 134-acre property with quarry located in White
Hall, N.Y., which is valued by the company at $15 million.

Based in Hackettstown, N.J., Lizza Equipment Leasing, LLC and its
affiliates, Azzil Granite Materials LLC and Magnolia Associates
LLC, sought Chapter 11 protection (Bankr. D.N.J. Lead Case No.
19-21763) on June 12, 2019. In the petitions signed by Carl J.
Lizza, co-managing member, Lizza Equipment Leasing disclosed $90 in
assets and liabilities of $987,830; Azzil Granite Materials
disclosed total assets of $813,825 and total liabilities of
$23,859,263; and Magnolia Associates disclosed total assets of
$15,317,480, and total liabilities of $13,137,533.

Judge Michael B. Kaplan oversees the cases.

Daniel M. Stolz, Esq., at Wasserman Jurista & Stolz, P.C., is the
Debtors' bankruptcy counsel.

Lizza Equipment won confirmation of its Liquidating Plan on Nov. 6,
2020.


BEZH SERVICES: Seeks to Hire Thrive Real Estate Group as Broker
---------------------------------------------------------------
Bezh Services, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to employ Thrive Real Estate Group,
LLC as real estate broker.

The Debtor needs a real estate broker to sell these real properties
and improvements:

     a. 660 S. Monaco Parkway, Denver, Colo.;
     b. 4554 W. Moncrieff Pl., Denver, Colo.;
     c. 320 S. Jasmine St., Denver, Colo.;
     d. 2655 Oneida St., Denver, Colo.; and
     e. 4602 S. White Ct., Littleton, Colo.

The firm will be paid a commission of 5.3 percent of the sales
price and reimbursed for out-of-pocket expenses incurred.

Nathan Dick, a broker at Thrive Real Estate Group, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Nathan Dick
     Thrive Real Estate Group, LLC
     201 Milwaukee Street
     Denver, CO 80206
     Tel: (720) 807-4777
     Email: nathan@thrivedenver.com

                        About Bezh Services

Bezh Services, LLC filed a Chapter 11 bankruptcy petition (Bankr.
D. Colo. Case No. 21-10745) on Feb. 17, 2021.  At the time of the
filing, the Debtor had estimated assets of less than $50,000 and
liabilities of between $100,001 and $500,000. Judge Thomas B.
Mcnamara oversees the case. The Debtor tapped Kutner Brinen, P.C.
as its legal counsel and RubinBrown, LLP as its accountant.


BLACKJEWEL LLC: Settlement With U.S., ESM and Contura Approved
--------------------------------------------------------------
Judge Benjamin A. Khan of the U.S. Bankruptcy Court for the
Southern District of West Virginia entered an order approving the
Compromise and Settlement Agreement of Blackjewel, LLC, and
affiliates with (i) the United States of America, on behalf of the
Department of the Interior, including its sub-agencies and bureaus
(A) the Bureau of Land Management, (B) the Office of Natural
Resources Revenue, and (C) the Office of Surface Mining Reclamation
and Enforcement; (ii) Eagle Specialty Materials, LLC, and its
designated affiliated entities; and (iii) Contura Wyoming Land, LLC
and Contura Coal West LLC.

The Settlement Term Sheet, together with all of the terms and
conditions thereof, is approved.  The Debtors are authorized to
take all actions necessary to effectuate the relief granted
pursuant to the Order in accordance with the Settlement Term
Sheet.

Entry of the Order will not be construed to impair or determine any
claims or defenses of Lexington Coal Company, LLC in the pending
adversary proceeding at Case No. 20-03012, nor will it be construed
to impair any defenses or rights of Lexington Coal Company, LLC in
the pending adversary proceeding at Case No. 21-03003.

The Order constitutes a final and appealable order within the
meaning of 28 U.S.C. Section 158(a).  Notwithstanding Bankruptcy
Rules 6004(h) and 6006(d), the Court expressly finds that there is
no just reason for delay in the implementation of the Order, and
expressly directs entry of judgment as set forth.  The Order will
be effective immediately upon entry, and the Parties are authorized
to consummate the terms and conditions set forth in the Settlement
Term Sheet immediately upon entry of the Order.

                    About Blackjewel L.L.C.

Blackjewel L.L.C.'s core business is mining and processing
metallurgical, thermal and other specialty and industrial coals.
Blackjewel operates 32 properties, including surface and
underground coal mines, preparation or wash plants, and loadouts
or
tipples.  Combined, Blackjewel and its affiliates hold more than
500 mining permits.  Operations are located in the Central
Appalachian Basin in Virginia, Kentucky and West Virginia and the
Powder River Basin in Wyoming.

Blackjewel L.L.C. and four affiliates filed voluntary petitions
seeking relief under Chapter 11 of the Bankruptcy Code (Bankr.
S.D.
W.Va. Lead Case No. 19-30289) on July 1, 2019.

Blackjewel estimated $100 million to $500 million in asset and
$500
million to $1 billion in liabilities as of the bankruptcy filing.

The Hon. Frank W. Volk is the case judge.

The Debtors tapped Squire Patton Boggs (US) LLP as bankruptcy
counsel; Supple Law Office, PLLC as local bankruptcy counsel; FTI
Consulting Inc. as financial advisor; Jefferies LLC as investment
banker; and Prime Clerk LLC as the claims agent.

The Office of the U.S. Trustee on July 3, 2019, appointed five
creditors to serve on the official committee of unsecured
creditors
in the Chapter 11 case of Blackjewel LLC.

The Committee's proposed counsel:

     Brandy M. Rapp, Esq.
     WHITEFORD TAYLOR & PRESTON LLP
     10 S. Jefferson Street, Suite 1110
     Roanoke, Virginia 24011
     Tel: (540) 759-3577
     Fax: (540) 759-3567
     Email: brapp@wtplaw.com

        -- and --

     Michael J. Roeschenthaler, Esq.
     Daniel J. Schimizzi, Esq.
     200 First Avenue, Third Floor
     Pittsburgh, PA 15222
     Tel: (412) 618-5601
     Email: mroeschenthaler@wtplaw.com
            dschimizzi@wtplaw.com



BOY SCOUTS OF AMERICA: 2 Claimants Say Plan Patently Unconfirmable
------------------------------------------------------------------
Claimant Nos.: 60051 and 63823 ("Claimants") object to the adequacy
of the Disclosure Statement in Support of Second Amended Chapter 11
Plan of Reorganization for Boy Scouts of America and Delaware BSA,
LLC and join the objections of the Tort Claimants' Committee and
the Objection of Claimant No. 45448 to the adequacy of the
Disclosure Statement.

In support of the Objection and Joinder, Claimants adopts and sets
forth as if fully set forth herein at length the legal arguments
set forth in the Tort Claimants Objection and the Objection of
Claimant No. 45448.

Claimants object to the adequacy of the Disclosure Statement
insofar as it lacks sufficient information to allow Claimants to
make an informed decision concerning the Proposed Plan. Moreover,
the Plan is patently unconfirmable, accordingly the Disclosure
Statement should not be approved. In support of this Joinder and
Objection, Claimants reiterate as if set forth herein at length,
the legal arguments advanced in the objections filed by the Tort
Claimant Committee and Claimant No. 4485.

Claimants reserve their right to join any other objections that may
be filed in response to the Disclosure Statement and to present
additional arguments at the time of the hearing to the extent not
inconsistent with this Joinder.

A full-text copy of Claimants' objection dated May 6, 2021, is
available at https://bit.ly/3hkyOLy from Omni Agent Solutions,
claims agent.

Attorneys for Claimant Nos. 60051 and 63823:

     JOHN R. WEAVER, JR., P.A.
     John R. Weaver, Jr.
     831 N. Tatnall Street, Suite 200
     Wilmington, Delaware 19801
     (302) 428-1077 (main)
     (302) 655-7371 (direct)
      jrweaverlaw@verizon.net

          - and -

     STARK & STARK, P.C.
     Joseph H. Lemkin, Esq.
     993 Lenox Drive
     Lawrenceville, NJ 08648
     (609) 791-7022 (direct)
     (609) 896-9060 (main)
     (609) 895-7395 (facsimile)

                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.


BOY SCOUTS OF AMERICA: Argonaut Says Disclosures Insufficient
-------------------------------------------------------------
Argonaut Insurance Company objects to approval of the Disclosure
Statement for the Second Amended Chapter 11 Plan of Reorganization
for Boy Scouts of America and Delaware BSA, LLC filed on April 14,
2021.

Argonaut will not repeat the myriad ways in which the Disclosure
Statement fails the test of adequacy set forth in other objections,
but Argonaut joins in and reserves the right to be heard regarding
all aspects of the Disclosure Statement's inadequacy. As detailed
in numerous other objections, the Disclosure Statement is
insufficient and affirmatively misleading in many ways, including:


     * The Debtors assert that the Plan is insurance neutral, but
is not; it identifies the Debtors' (and non-debtor affiliates')
obligation to pay deductibles and self-insured retentions, but
fails to describe how they will be paid;

     * The Disclosure Statement does not describe adequately the
purported impact of the proposed settlement with Hartford Accident
and Indemnity Company, First State Insurance Company, Twin City
Fire Insurance Company, and Navigators Specialty Insurance Company
(collectively "Hartford") on Argonaut or other parties in interest
that may have claims that may be covered by Hartford or which have
contribution or indemnity rights as to Hartford;

     * The Debtors pretend that the Plan will pay only compensable
claims, but the Plan would be a vehicle to distribute substantial
sums to invalid and non-compensable claims;

     * The Disclosure Statement purports to identify all the risks
attendant to the Plan, but ignores many risks, while giving short
shrift to others.

Argonaut points out that the Disclosure Statement also fails to
explain that no constituency in this case (besides the Debtors)
supports the Plan. Argonaut submits that the Plan, which requests
the extraordinary relief of a channeling injunction for present and
future claims protecting both Debtors and non-debtors alike, cannot
be confirmed.  

Argonaut claims that it would waste significant time and
substantial resources of the parties, including Argonaut, to
approve the Disclosure Statement, send out the Plan for balloting,
conduct confirmation-related discovery, and hold a confirmation
hearing given the Plan's fundamental flaws.

A full-text copy of the Argonaut's objection dated May 6, 2021, is
available at https://bit.ly/2RP59PS from Omni Agent Solutions,
claims agent.

Attorneys for Argonaut Insurance:

     POST & SCHELL, P.C.
     Paul Logan
     300 Delaware Avenue Suite 1380
     Wilmington, DE 19801 Phone:
     Tel: (302) 251-8856
     Fax: (302) 251-8857
     E-mail: plogan@postschell.com

     John C. Sullivan
     Kathleen K. Kerns
     Four Penn Center – 13th Floor
     1600 John F. Kennedy Boulevard
     Philadelphia, PA 19103
     Phone: (215) 587-1000
     E-mail: jsullivan@postschell.com
             kkerns@postschell.com

                    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.


BOY SCOUTS OF AMERICA: Betti Claimants Say Disclosures Inadequate
-----------------------------------------------------------------
The Claimants represented by Law Offices of Betti & Associates (the
"Betti & Associates Claimants"), who are survivors of childhood
sexual abuse who each filed a Sexual Abuse Survivor Proof of Claim,
object to the Disclosure Statement for the Second Amended Chapter
11 Plan of Reorganization for Boy Scouts of America and Delaware
BSA, LLC.

The Betti & Associates Claimants object to the sufficiency and
adequacy of the Disclosure Statement for the following reasons:

     * The Disclosure Statement and the Plan fail to provide any
property valuation information for a creditor, including the Betti
& Associates Claimants, to determine if each local council is
making a substantial contribution that warrants a release and
channeling injunction. Any such valuation must include the
liquidation or fair market value of the local council's assets,
including any justification by a council for asserting that an
asset is unavailable to pay its creditors.

     * The Betti & Associates Claimants object to the adequacy of
the Disclosure Statement and the accompanying solicitation
procedures because they fail to notify creditors, including the
Betti & Associates Claimants, which local council and/or charter
organization is associated with their abuse, whether any such
entity will receive a release, and if so, the terms of the
release.

     * The Betti & Associates Claimants object to the adequacy of
the Disclosure Statement because it fails to explain how their
claims will be valued in the trust procedures and what ability they
will have to contest the proposed valuation of their claim.

     * The Betti & Associates Claimants object to the adequacy of
the Disclosure Statement because it fails to explain the likelihood
of defeating the insurers' coverage defenses or the insurance
companies' ability to pay abuse claims that total billions of
dollars.

     * The Betti & Associates Claimants object to the adequacy of
the Disclosure Statement because it fails to explain how the
proceeds of any insurance policies assigned to the trust will be
utilized.

     * The Betti & Associates Claimants object to the adequacy of
the Disclosure Statement because it fails to explain how much each
Claimant may receive as a result of the Debtors' proposed
settlement with Hartford Accident and Indemnity Company, First
State Insurance Company, Twin City Fire Insurance Company, and
Navigators Specialty Insurance Company.

     * The Betti & Associates Claimants must have sufficient
information to evaluate the risks of the Plan if the Betti &
Associates Claimants are to release multiple non-Debtor entities.
As filed, the Disclosure Statement falls far short of the
Bankruptcy Code's standard for its approval.

A full-text copy of Betti & Associates Claimants' objection dated
May 6, 2021, is available at https://bit.ly/3odxX0H from Omni Agent
Solutions, claims agent.

Counsel to the Betti & Associates Claimants:

     THE LAW OFFICE OF JAMES TOBIA, LLC
     James Tobia (#3798)
     1716 Wawaset Street
     Wilmington, DE 19806
     Tel. (302) 655-5303
     Fax (302) 656-8053
     Email: jtobia@tobialaw.com

           - and

     Michele M. Betti, Esq.
     LAW OFFICES OF BETTI & ASSOCIATES
     30 Wall Street, 8th Floor
     New York, NY 10005
     Phone: 646-895-0939
     Fax: 760-454-2204
     mbettilaw@gmail.com

                 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.


BOY SCOUTS OF AMERICA: SPBMCC Claimant Says Disclosure Insufficient
-------------------------------------------------------------------
Claimant John Doe, represented by Sullivan Papain Block McGrath
Coffinas & Cannavo, P.C (SPBMCC Claimant), objects to the
sufficiency and adequacy of the Disclosure Statement of Boy scouts
of America and Delaware BSA, LLC.

SPBMCC Claimant points out that the Disclosure Statement does not
provide any property-by-property valuation of the real or personal
property that the Debtors intend to transfer to a settlement trust,
or any property-by-property valuation of the real or personal
property that the Debtors seek to retain.  The same is true of the
Debtors' other assets, including investments.

SPBMCC Claimant further points out that the Disclosure Statement
does not include in its liquidation analysis the properties of the
local councils.

SPBMCC Claimant asserts that the Disclosure Statement and the Plan
fail to provide any property valuation information for the SPBMCC
Claimant, to determine if each local council is making a
substantial contribution that warrants a release and channeling
injunction.

According to SPBMCC Claimant, the Disclosure Statement also fails
to adequately explain how any contribution by non-Debtor entities,
including Greater New York Councils, Boy Scouts of America
("GNYC"), will be utilized, including whether their contribution
will be used to pay administrative expenses, to pay trust
administrative and legal expenses, or to compensate others who do
not have a claim against that entity.

SPBMCC Claimant points out that the inadequacy of the Disclosure
Statement is illustrated by the fact that the Debtors state in the
Plan that they are "committed" to ensuring the local councils
collectively contribute at least $425 million.  This disclosure is
illusory because there is no agreement with the local councils to
contribute anything to the Plan.

SPBMCC Claimant further points out that the Disclosure Statement
estimates that under the Global Resolution Plan the abuse claims
will be valued between $2.4 billion and $7.1 billion.  On the other
hand, the Debtors have only agreed to fund $115 million and have
"committed to ensuring" the local councils contribute at least $425
million.  The Disclosure Statement fails to explain how the Debtors
plan to generate an additional $1.86 billion to $6.56 billion to
satisfy the estimated debt.

SPBMCC Claimant objects to the adequacy of the Disclosure Statement
because it fails to explain how his claim will be valued in the
trust procedures and what ability he will have to contest the
proposed valuation of his claim.

SPBMCC Claimant objects to the adequacy of the Disclosure Statement
because it fails to explain the likelihood of defeating the
insurers' coverage defenses or the insurance companies' ability to
pay abuse claims that total billions of dollars.  The Disclosure
Statement barely makes a passing note that the insurers have
asserted coverage defenses, and the Debtors make no effort to
evaluate those risks.

SPBMCC Claimant objects to the adequacy of the Disclosure Statement
because it fails to explain how the proceeds of any insurance
policies assigned to the trust will be utilized.

SPBMCC Claimant objects to the adequacy of the Disclosure Statement
because it fails to explain what contribution the insurers and
their non-Debtor insureds will make in order to receive a release.

SPBMCC Claimant objects to the adequacy of the Disclosure Statement
because it fails to explain how much each Claimant may receive as a
result of the Debtors' proposed settlement with The Hartford
Financial Services Group, First State Insurance Company, Twin City
Fire Insurance Company and Navigators Specialty Insurance Company
(collectively "Hartford").

SPBMCC Claimant asserts that the current disclosure statement makes
no mention of the proposed settlement agreement with Hartford
claims and how it will be administered in the trust. As such,
plaintiff is unable to agree to adequacy of the proposed disclosure
statement and plan.

Counsel to the SPBMCC Claimant:

     Frank V. Floriani
     Sullivan Papain Block MacGrath
     Coffinias & Cannavo, P.C.
     120 Broadway
     New York, NY 10271
     Phone: (212) 266-4126
     Facsimile: (212) 266-4156
     E-mail:ffloriani@triallaw1.com

                   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.


BULLET TRANSPORT: Sale of Interest in Account's Receivables Denied
------------------------------------------------------------------
The U.S. Bankruptcy Court for the District of South Carolina denied
Bullet Transport, LLC's private sale of all of its rights, title
and interest to its account's receivables to Palm Coast Financial
LLC ("PCF") in exchange for 96.5% of the total face amount of all
valid receivables minus certain costs, if applicable, free and
clear of all liens and encumbrances, nunc pro tunc filed on April
6, 2021.

On Jan. 31, 2021, without Court approval, the debtor signed a
Factoring and Security Agreement with Palm Coast, which agreement
was attached to the Application.  At the hearing on the
Application, the Debtor's attorney stated that the Debtor had
received approximately $52,000 from Palm Coast.  The Debtor did not
provide any information regarding its failure to seek approval from
the Court prior to the entering into the agreement with Palm Coast,
details on the accounts receivable assigned, or other relevant
information to support approval of the relief requested.

Allowance of post-petition debt is at the informed discretion of
the Court.  Based on the record before the Court, the Debtor has
not met its burden to show that the relief requested should be
granted.

                      About Bullet Transport

Bullet Transport, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.S.C. Case No. 20-04647) on Dec. 30,
2020.
At the time of the filing, the Debtor disclosed assets of between
$100,001 and $500,000 and liabilities of the same range.  Judge
Helen E. Burris oversees the Debtor's Chapter 11 case.  Robert H.
Cooper, Esq., at The Cooper Law Firm, is the Debtor's legal
counsel.



CARVANA CO: Reports $82 Million Net Loss for First Quarter
----------------------------------------------------------
Carvana Co. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q disclosing a net loss of $82 million
on $2.25 billion of net sales and operating revenues for the three
months ended March 31, 2021, compared to a net loss of $184 million
on $1.10 billion of net sales and operating revenues for the three
months ended March 31, 2020.

As of March 31, 2021, the Company had $3.82 billion in total
assets, $3.10 billion in total liabilities, and $721 million in
total stockholders' equity.

The Company has incurred losses from inception through March 31,
2021, and expects to incur additional losses in the future as the
Company continues to build inspection and reconditioning centers
and vending machines, serve more of the U.S. population, and
enhance technology and software.  Since March 31, 2020, the Company
has completed equity offerings of approximately 18 million shares
of Class A common stock for net proceeds of approximately $1.1
billion and has issued a total of $1.7 billion in senior unsecured
notes due between 2025 and 2028, from which approximately $627
million of the proceeds were used to repay its senior unsecured
notes due in 2023. As of March 2021, the Company's forward flow
partner has also committed to purchase a total of $4 billion of the
Company's finance receivables through March 2022.  In addition, the
Company has a $1.25 billion floor plan facility effective through
March 31, 2023. Management believes that current working capital,
results of operations, and existing financing arrangements are
sufficient to fund operations for at least one year from the
financial statement issuance date.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1690820/000169082021000154/cvna-20210331.htm

                           About Carvana

Founded in 2012 and based in Tempe, Arizona, Carvana Co. --
http://www.carvana.com-- is a holding company that was formed as a
Delaware corporation on Nov. 29, 2016.  Carvana is an e-commerce
platform for buying and selling used cars.  The Company owns and
operates Carvana.com, which enables consumers to quickly and easily
shop vehicles, finance, trade-in or sell the ir current vehicle to
Carvana, sign contracts, and schedule as-soon-as-next-day delivery
or pickup at one of Carvana's patented, automated Car Vending
Machines.

Carvana reported a net loss attributable to the Company of $171.14
million for the year ended Dec. 31, 2020, compared to a net loss
attributable to the Company of $114.66 million for the year ended
Dec. 31, 2019.  As of Dec. 31, 2020, the Company had $3.03 billion
in total assets, $2.23 billion in total liabilities, and $801.50
million in total stockholders' equity.

                          *   *   *

As reported by the TCR on May 24, 2019, S&P Global Ratings affirmed
its 'CCC+' issuer credit rating on Carvana Co. to reflect the
company's improved liquidity after it raised $480 million by
issuing about $230 million of common stock and a $250 million
add-on to its existing senior unsecured notes due 2023.


CASA INVESTMENT: Court Conditionally Approves Disclosure Statement
------------------------------------------------------------------
Judge Christine M. Gravelle has entered an order conditionally
approving the disclosure statement of Casa Investment Corp.
International Inc.

June 22, 2021, is fixed as the last day for filing and serving
written objections to the Disclosure Statement and confirmation of
the Plan.

June 22, 2021, is fixed as the last day for filing written
acceptances or rejections of the Plan.

A hearing will be held on June 29, 2021, at 2:00 p.m., for final
approval of the Disclosure Statement  and for confirmation of the
Plan before the Honorable Christine M. Gravelle, United States
Bankruptcy Court, District of New Jersey, 402 East State Street
Trenton NJ 08608, in Courtroom 3.

                         About Casa Investment

Casa Investment Corp. International Inc., filed a Chapter 11
bankruptcy petition (Bankr. D.N.J. Case No. 20-11811) on Feb. 3,
2020.  The Debtor hired the Law Office Of Eugene D. Roth, as
counsel.


CBL & ASSOCIATES: Investor Seeks Preferred Shareholder Committee
----------------------------------------------------------------
Matthew Page, an investor at CBL & Associates Properties, Inc.,
filed a motion seeking the appointment of an official committee to
represent preferred shareholders in the company's Chapter 11 case.

In his motion, Mr. Page argued there is "a very high probability of
a substantial recovery for the equity interests."

"Even as [CBL] has claimed to be insolvent, there is an assured,
significant recovery for the equity interests as stipulated in
[CBL's] own RSA of 11% of the new equity," Mr. Page said, referring
to the restructuring support agreement, which the company executed
with holders of senior unsecured notes who agreed to support its
Chapter 11 plan.

"Therefore, not only is there a possibility of a distribution to
equity interests, there is a stipulation to that effect to which
everyone agrees is reasonable, increasing substantially the
probability of it occurring. That is, there will be a distribution
of new equity to equity interests," Mr. Page further said.  

Mr. Page also argued that the formation of an official committee is
warranted since preferred shareholders are not only "inadequately
represented" but have been systematically excluded from any
discussions or negotiations.

"The process to date has failed any reasonable good faith test to
ensure a process to balance the interests of the preferred holders
against those of the common shareholders or [CBL]," Mr. Page said.

"[CBL] has had complete control of this process to this point and
has successfully shut out any influence of any preferred
shareholder to balance interests. The quintessential lack of
representation for preferred shareholders more than meets the
minimum conditions needed to form an official equity committee,"
Mr. Page further said.

                      About CBL & Associates

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

CBL's portfolio is comprised of 107 properties totaling 66.7
million square feet across 26 states, including 65 high-quality
enclosed, outlet and open-air retail centers and 8 properties
managed for third parties.  It seeks to continuously strengthen its
company and portfolio through active management, aggressive leasing
and profitable reinvestment in its properties.

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

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

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

The U.S. Trustee for Region 7 appointed a committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  McDermott
Will & Emery LLP and AlixPartners, LLP serve as the committee's
legal counsel and financial advisor, respectively.


CHARLESTON ORTHODONTIC: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------------
The U.S. Trustee for Region 4 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Charleston Orthodontic Specialists, LLC.
  
             About Charleston Orthodontic Specialists

Charleston Orthodontic Specialists, LLC filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
D.S.C. Case No. 21-00827) on March 24, 2021.  At the time of the
filing, the Debtor disclosed up to $10 million in assets and up to
$50 million in liabilities.  Ivan N. Nossokoff, Esq., at Ivan N.
Nossokoff, LLC, represents the Debtor as legal counsel.


CHINA FISHERY: HSBC-HK Agrees to Restated RSA; June 9 Plan Hearing
-------------------------------------------------------------------
Creditor plan proponents Burlington Loan Management DAC and Monarch
Alternative Capital LP submitted a Disclosure Statement for Chapter
11 Plan of Plan Debtors CFG Peru Investments Pte. Ltd. (Singapore)
and Smart Group Limited (Cayman) dated May 6, 2021.

China Fishery Group Limited ("CFGL") is the holding company of a
group of companies (collectively, the "CF Group"), including the
Plan Debtors (the Plan Debtors, together with the Other Debtors,
the "Debtors"), with interests in a leading, Peru-based global
fishmeal and fish oil business.

As of the date hereof, Consenting Creditors holding approximately
88% of the principal amount of creditors holding approximately
87.888% of the principal amount of the Senior Notes and
approximately 94% of the principal amount of the Club Facility have
executed the Restructuring Support Agreement.

The Restructuring Support Agreement contemplates a comprehensive
restructuring and recapitalization transaction for the Plan Debtors
and certain of their non-debtor affiliates that will safeguard and
provide funding for the fishmeal business of the Peruvian OpCos.

The material terms of the Plan are as follows:

     * each Allowed Administrative Claim, Secured Claim, and Other
Priority Claim will be paid in full in Cash or receive such other
treatment that renders such Claim Unimpaired;

     * unless otherwise provided for under the Plan, each Holder of
an Allowed General Unsecured Claim shall receive its pro rata share
of the Wind-Down Trust Interests; and

     * each Holder of the BANA-CFG Peru Claim shall receive its pro
rata share of $30,998,083.56 in Cash, which Cash shall be remitted
by NewCo or the Peruvian OpCos.

The Plan contemplates the following additional transactions (the
"Transaction") will occur pursuant to the UK Proceeding and/or
Singapore Scheme in accordance with the terms of the Restructuring
Support Agreement:

     * a change in ownership of the Peruvian OpCos through a
transfer of the equity in CFGI to NewCo;

     * the recapitalization of the Peruvian OpCos through the
provision of the committed $150 million New Money Facility to fund
working capital and transaction costs. The New Money Facility will
accrue cash interest at the rate of LIBOR plus 9% per annum and
mature 10 years from the date of the drawdown of the New Money
Facility (which is anticipated to occur on or around the Effective
Date); and

     * the New Money Facility will be backstopped by certain
Consenting Creditors that commit to backstop the New Money Facility
on the terms and deadlines set forth in the Restructuring Support
Agreement. The Backstop Parties are entitled to a backstop
commitment fee equal to 5% of their respective backstop commitments
on the New Money Facility, payable in cash at the closing of the
Transaction.

Class 4 General Unsecured Claims with $620 million to $1.6 billion
projected amount of claims are projected to recover 0% to 39.5%.
Unless otherwise provided for under the Plan, in full and final
satisfaction, compromise, settlement, and release of and in
exchange for each General Unsecured Claim, each Holder of an
Allowed General Unsecured Claim shall receive its pro-rata share of
the Wind-Down Trust Interests.

HSBC-HK, which holds more than 23% of the Club Loans, and the Ad
Hoc Group have engaged in regular dialogue for some time about the
financial restructuring of CFG Peru and its subsidiaries. In recent
months, the Creditor Plan Proponents and HSBC-HK have engaged in
dialogue regarding the terms of the restructuring contemplated by
the Plan and the conditions under which HSBC-HK would agree to
accede to the Restructuring Support Agreement and support the
transactions contemplated.

As a result of the discussions, HSBC-HK has agreed to support the
restructuring contemplated by the Restructuring Support Agreement
and has acceded to an amended and restated version of the
Restructuring Support Agreement, dated as of May 6, 2021.
Additionally, the parties have  begun to work together regarding
certain steps necessary to effectuate the restructuring, including
the related schemes of arrangement.

Distributions under the Plan will be funded with Cash available at
the Plan Debtors or the Peruvian OpCos on the Effective Date, the
proceeds of the New Money Facility, and/or the proceeds of any
non-Cash assets held by the Plan Debtors. For the avoidance of
doubt, the Creditor Plan Proponents expect that the Interim
Distributions and SFR Distributions will be funded prior to the
Effective Date with Cash on hand at the Plan Debtors or the
Peruvian OpCos, and not with any proceeds of the New Money
Facility.

The Confirmation Hearing shall commence on June 9, 2021 at 11:00
a.m.; provided, however, if, prior to 12:00 p.m. on June 2, 2021,
the Chapter 11 Trustee provides Houlihan Lokey, Inc. with copies of
non binding indications of interest on the sale of the CFGI equity
interests and any related materials submitted by potentially
interested parties, the Confirmation Hearing shall commence on June
29, 2021 at 11:00 a.m.

Objections to Confirmation must be filed and served on the Creditor
Plan Proponents, and certain other parties, by no later than May
28, 2021 at 4:00 p.m.

Counsel to the Creditor Plan Proponents:

     Patrick J. Nash, Jr., P.C.
     Heidi M. Hockberger
     KIRKLAND & ELLIS LLP
     300 North LaSalle
     Chicago, Illinois 60654
     Telephone: (312) 862-2000
     Facsimile: (312) 862-2200

                  About China Fishery Group

China Fishery Group Limited (Cayman) and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y.
Lead Case No. 16-11895) on June 30, 2016.

In the petition signed by CEO Ng Puay Yee, China Fishery Group was
estimated to have assets at $500 million to $1 billion and debt at
$10 million to $50 million.

The cases are assigned to Judge James L. Garrity Jr.

Weil, Gotshal & Manges LLP has been tapped to serve as lead
bankruptcy counsel for China Fishery and its affiliates other than
CFG Peru Investments Pte. Limited (Singapore).  Weil Gotshal
replaces Meyer, Suozzi, English & Klein, P.C., the law firm
initially hired by the Debtors.  The Debtors have also tapped
Klestadt Winters Jureller Southard & Stevens, LLP, as conflict
counsel; Goldin Associates, LLC, as financial advisor; RSR
Consulting LLC as restructuring consultant; and Epiq Bankruptcy
Solutions, LLC, as administrative agent.  Kwok Yih & Chan serves as
special counsel.

On Nov. 10, 2016, William Brandt, Jr., was appointed as Chapter 11
trustee for CFG Peru Investments Pte. Limited (Singapore), one of
the Debtors.  Skadden, Arps, Slate, Meagher & Flom LLP serves as
the trustee's bankruptcy counsel; Hogan Lovells US LLP serves as
special counsel; and Quinn Emanuel Urquhart & Sullivan, LLP, serves
as special litigation counsel.


CMC II: Auction of Substantially All SNF Assets Set for May 25
--------------------------------------------------------------
Judge John T. Dorsey of the U.S. Bankruptcy Court for the District
of Delaware authorized CMC II, LLC's bidding procedures in
connection with the sale, subject to overbids, of substantially all
of the assets of the skilled nursing facilities ("SNF Assets")
operated by Debtors 207 Marshall Drive Operations LLC, and 803 Oak
Street Operations LLC ("Operator Debtors") to Assisted 4 Living,
Inc., for the aggregate consideration consisting of the following:
(i) a credit bid of $3 million of obligations owed by the Company
arising under the DIP Documents; and (ii) assumption of the Assumed
Liabilities, including the payment of cure costs associated with
the Assumed Contracts.

All rights with respect to the objections to the relief requested
in the Motion relating to the proposed sale of substantially all of
the SNF Assets of Debtors 207 Marshall Drive Operations LLC and 803
Oak Street Operations LLC (except those specifically related to the
validity and structure of the SNF Stalking Horse Purchase
Agreement), to the assumption and assignment of executory contracts
and unexpired leases related to the SNF Assets, to Cure Amounts,
and to adequate assurance of future performance with respect to
executory contracts and unexpired leases related to the SNF Assets,
are expressly reserved and any such objections must be asserted on
the timeline set forth in the Bidding Procedures.

The SNF Assets Sale Notice is approved.  The Debtors shall, within
two business days after the entry of the Order, serve a copy of the
Sale Notice and the Order on the Sale Notice Parties.

On the Service Date or as soon as practicable thereafter, the
Debtors may, but will not be required to, publish notice of the
proposed Sale once in the national edition of The Wall Street
Journal, The New York Times, USA Today, or another publication of
similar circulation or in a local or trade publication, as
determined by the Debtors.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline:  May 20, 2021, at 5:00 p.m. (ET)

     b. Initial Bid: Provide for a Purchase Price equal to or
greater than the Purchase Price set forth in the SNF Stalking Horse
Purchase Agreement, plus the minimum overbid amount of $100,000.

     c. Deposit: 10% of the aggregate value of the cash
consideration of the Bid

     d. Auction: The Auction will take place on May 25, 2021 at
10:00 a.m. (ET) by videoconference from the offices of Chipman,
Brown Cicero & Cole, LLP, or such later date and time as selected
by the Debtors.  If the location, date or time are changed, the
Debtors will provide notice to all participants and other persons
that have notified the Debtors of an intent to attend.

     e. Bid Increments: $100,000

     f. Sale Hearing: June 2, 2021, at 1:00 p.m. (ET)

     g. Sale Objection Deadline: May 26, 2021, at 5:00 p.m. (ET)

     h. Closing: May 31, 2021

     i. Credit Bidding: Holders of claims secured by unavoidable,
properly perfected liens on all or a portion of the SNF Assets
(including proceeds thereof) will be permitted, but not compelled,
to credit bid up to the full amount of their secured claims for any
such SNF Asset.  Any Bid providing for a non-cash component must be
accompanied by either cash or a credit bid of the DIP obligations
in the amount of at least $2 million.  

Within one business day after conclusion of the Auction if one is
held, or upon the cancellation of the Auction and Identification of
Successful Bidder, the Debtors will file with the Court the
Post-Auction Notic and will provide a copy of the same to contract
counterparties.

The Contract Assumption Notice is approved.  On May 5, 2021, the
Debtors will serve the Order and the Contract Assumption Notice
upon each counterparty to the Designated Contracts and its counsel
(if known), with a copy to the counsel for the Official Committee
of Unsecured Creditors.

In accordance with the Assumption Procedures, which procedures are
approved, the Successful Bidder may designate additional executory
contracts and unexpired leases for assumption and assignment at any
time up to and including the SNF Sale Hearing.

Within two business days, the Debtors will also provide to such
counterparties a summary of adequate assurance information
concerning the Successful Bidder and Back-Up Bidder, if any.  The
Debtors will provide reasonably promptly upon qualification of a
Qualified Bidder as such but in no event later than May 21, 2021
all adequate assurance information they receive from any Qualified
Bidder in the form received to counsel for FC Encore Green Cove
Springs, LLC and FC Encore Perry, LLC.

The Good Faith Deposits of the Qualified Bidders and the SNF
Stalking Horse Bidder will be held in escrow by the Debtors or
their agent, and will not become property of the Debtors'
bankruptcy estates unless and until released from escrow to the
Debtors pursuant to the terms of the applicable escrow agreement.

Notwithstanding the possible applicability of Bankruptcy Rules
6004, 6006, 7062, or 9014 (or otherwise), the terms and conditions
of the Order will be immediately effective and enforceable.

At the request of the United States Department of Housing and Urban
Development (“HUD”), the following disclosure is provided.  

A copy of the Bidding Procedures is available at
https://tinyurl.com/5zwskd3d from PacerMonitor.com free of charge.

                    About CMC II, et al.

CMC II, LLC, 207 Marshall Drive Operations LLC, 803 Oak Street
Operations LLC and three inactive affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 21-10461) on March 1,
2021.

CMC II, LLC, et al., are part of a group of Consulate Health care
corporate affiliates that manage and operate 140 skilled nursing
facilities.  CMC II provides management and support services to
approximately 140 SNFs, each of which is operated by an affiliate
of the Debtors under the common ownership of non-Debtor LaVie Care
Centers, LLC, doing business as Consulate Health Care.  207
Marshall Drive Operations LLC operates Marshall Health and
Rehabilitation Center, a 120-bed SNF located in Perry, Florida.
803 Oak Street Operations LLC operates Governor's Creek Health and
Rehabilitation, a 120-bed SNF located in Green Cove Springs,
Florida.

CMC II estimated assets and debt of $100 million to $500 million
as
of the bankruptcy filing.

The Hon. John T. Dorsey is the case judge.

The Debtors tapped Chipman Brown Cicero & Cole, LLP, as counsel;
and Alvarez & Marsal North America, LLC as restructuring advisor.
Evans Senior Investments is the Debtors' broker.  Stretto is the
claims agent.



CMC II: Files Notice of May 25 Auction of 207's & 803's SNF Assets
------------------------------------------------------------------
CMC II, LLC, filed with the U.S. Bankrupt Court for the District of
Delaware a notice of its auction and sale, subject to overbids, of
substantially all of the assets of the skilled nursing facilities
("SNF Assets") operated by Debtors 207 Marshall Drive Operations
LLC, and 803 Oak Street Operations LLC ("Operator Debtors") to
Assisted 4 Living, Inc. for the aggregate consideration consisting
of the following: (i) a credit bid of $3 million of obligations
owed by the Company arising under the DIP Documents; and (ii)
assumption of the Assumed Liabilities, including the payment of
cure costs associated with the Assumed Contracts.

The Debtors have entered an Asset Purchase Agreement with the SNF
Stalking Horse Bidder, by which the SNF Stalking Horse Bidder or
its designee of the Stalking Horse Bidder, as permitted pursuant to
the SNF Stalking Horse APA, will acquire the SNF Sellers.

On March 11, 2021, in connection with a proposed sale of the Assets
to the Successful Bidders at an auction, if necessary, the Debtors
filed a motion seeking, among other things, approval of SNF Bidding
Procedures, procedures for contract assumption/ assignments, and
scheduling a Sale Hearing, among other things.

By order, dated May 3, 2021, the Court approved the SNF Bidding
Procedures that govern the sale of, or other transaction to
acquire, the SNF Assets by the highest and best bidder.  Pursuant
to the SNF Bidding Procedures Order, if one or more Qualified Bids
are received before the Bid Deadline the Debtors will conduct the
Auction among such Qualified Bidders to determine the highest and
best Qualified Bid, beginning on May 25, 2021, at 10 a.m. (ET) at
the offices of Chipman, Brown, Cicero & Cole, LLP, Hercules Plaza,
1313 North Market Street, Suite 5400, Wilmington, Delaware 19801,
but to be held by telephone, or by videoconference or such other
means that the Debtors may choose, or such other place and time as
the Debtors will notify all bidders that have submitted Qualified
Bids (including the Stalking Horse Bidders), the counsel to the
Official Committee of Unsecured Creditors appointed in these
chapter 11 cases, and any creditors or other persons that have
informed the Debtors they plan to attend.

Only Qualified Bidders that have submitted Qualified Bids by May
20, 2021, at 5:00 p.m. (ET) are eligible to participate in the
Auction, subject to the terms of the SNF Bidding Procedures and
other limitations as may reasonably be imposed by the Debtors.  All
Qualified Bids must be accompanied with a deposit in an amount
equal to 10% of the total cash consideration provided under the
proposed SNF Asset Purchase Agreement.

Qualified Bidders participating in the Auction must appear by
telephone, videoconference or by such other means as the Debtors
may approve in their sole discretion.  Duly authorized
representatives of such Qualified Bidders may also participate in
the Auction by such means.  Only the Debtors, the Auction Bidders,
and the Consultation Parties, together with their respective
professional advisors may attend and participate in the Auction,
also by telephone, videoconference, or by such other means as the
Debtors may approve in their sole discretion.  Only Qualified
Bidders (including the SNF Stalking Horse Bidder) will be entitled
to make any Bids at the Auction.

For the avoidance of doubt, the Consultation Parties may attend the
Auction without sending prior written notice of their intention to
do so.  Creditors may attend the Auction after providing prior
written notice to the Debtors but may not participate.

If the Debtors do not receive a Qualified Bid (other than those of
the SNF Stalking Horse Bidder), the Debtors will not conduct an
Auction and will designate the SNF Stalking Horse Bidder as the
Successful Bidder.

A hearing to consider approval of the Successful Bid (or to approve
the SNF Stalking Horse APA, as applicable, if no Auction is held)
is proposed to take place on June 2, 2021, at 1:00 p.m. (ET).  At
the Sale Hearing, the Debtors will present the Successful Bid for
the SNF Assets to the Court for approval.  The Sale Objection
Deadline is May 26, 2021, at 5:00 p.m. (ET).

If a Successful Bidder that is not the SNF Stalking Horse Bidder
prevails at the Auction, then the deadline to object to solely with
respect to the conduct of the Auction, any changes to the revised
APA, or the adequate assurance of future performance from such
Successful Bidder, will be extended to May 27, 2021, at 5:00 p.m.
(ET).

                    About CMC II, et al.

CMC II, LLC, 207 Marshall Drive Operations LLC, 803 Oak Street
Operations LLC and three inactive affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 21-10461) on March 1,
2021.

CMC II, LLC, et al., are part of a group of Consulate Health care
corporate affiliates that manage and operate 140 skilled nursing
facilities.  CMC II provides management and support services to
approximately 140 SNFs, each of which is operated by an affiliate
of the Debtors under the common ownership of non-Debtor LaVie Care
Centers, LLC, doing business as Consulate Health Care.  207
Marshall Drive Operations LLC operates Marshall Health and
Rehabilitation Center, a 120-bed SNF located in Perry, Florida.
803 Oak Street Operations LLC operates Governor's Creek Health and
Rehabilitation, a 120-bed SNF located in Green Cove Springs,
Florida.

CMC II estimated assets and debt of $100 million to $500 million
as
of the bankruptcy filing.

The Hon. John T. Dorsey is the case judge.

The Debtors tapped Chipman Brown Cicero & Cole, LLP, as counsel;
and Alvarez & Marsal North America, LLC as restructuring advisor.
Evans Senior Investments is the Debtors' broker.  Stretto is the
claims agent.



CONNECTIONS COMMUNITY: Seeks to Hire Chipman Brown as Legal Counsel
-------------------------------------------------------------------
Connections Community Support Programs, Inc. seeks approval from
the U.S. Bankruptcy Court for the District of Delaware to employ
Chipman Brown Cicero & Cole, LLP as its legal counsel.

The firm's services include:

   a. providing legal advice with respect to the Debtor's powers
and duties in the continued operation of its business and
management of its property;

   b. negotiating, drafting and pursuing all documentation
necessary in the Debtor's Chapter 11 case;

   c. preparing legal papers;

   d. appearing in court;

   e. assisting with any disposition of the Debtor's assets by sale
or otherwise;

   f. negotiating and taking actions in connection with a plan of
reorganization and transactions contemplated therein;

   g. attending all meetings and negotiating with representatives
of creditors, the Office of the U.S. Trustee, and other
parties-in-interest;

   h. providing advice regarding bankruptcy law, corporate law,
corporate governance, transactional, litigation and other issues
concerning the Debtor's ongoing business operations; and

   i. other legal services necessary to administer the Debtor's
bankruptcy case.

Chipman will be paid at these rates:

     William E. Chipman, Jr., Esq.         $650 per hour
     Robert A. Weber Esq.                  $650 per hour
     Mark Desgrosseilliers Esq.            $650 per hour
     Mark D. Olivere Esq.                  $500 per hour
     Renae M. Fusco                        $250 per hour

The firm received retainer fees in the total amount of $196,215.72
and reimbursed for out-of-pocket expenses incurred.

Mark Desgrosseilliers Esq., a partner at Chipman, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Mark L. Desgrosseilliers Esq.
     William E. Chipman, Jr., Esq.
     Mark D. Olivere Esq.
     Chipman Brown Cicero & Cole, LLP
     1313 North Market Street, Suite 5400
     Wilmington, Delaware 19801
     Telephone:  (302) 295-0191
     Facsimile:  (302) 295-0199
     Email: desgross@chipmanbrown.com
            chipman@chipmanbrown.com
            olivere@chipmanbrown.com

           About Connections Community Support Programs

Connections Community Support Programs Inc. is a multifaceted
not-for-profit 501(c)(3) health and human services organization
operating and founded in Delaware with over 100 locations
throughout Delaware and more than 1,100 employees.  

Since its founding in 1985, CCSP has grown from providing
assistance to older adults with lifelong histories of psychiatric
hospitalization to one of Delaware's largest nonprofit
organizations that touches the lives of approximately 10,000 of
Delaware's most vulnerable citizens and their families, dealing
with behavioral health and substance use disorders, housing
challenges, and developmental and intellectual disabilities. The
organization leases 408 properties  (including 389 leased
facilities associated with housing and veterans' services) and owns
48 properties.

Connections Community Support Programs filed for Chapter 11
protection (Bankr. D. Del. Case No. 21-10723) on April 19, 2021.
The Debtor had estimated assets and debt of $50 million to $100
million as of the bankruptcy filing.

The Debtor tapped Chipman Brown Cicero & Cole, LLP, led by Mark L.
Desgrosseilliers, Esq., as legal counsel and SSG Advisors, LLC as
investment banker.  Omni Agent Solutions is the claims and noticing
agent.

The U.S. Trustee for Region 3 appointed an official committee of
unsecured creditors on May 3, 2021.  The committee is represented
by Christopher A. Ward, Esq.

On April 26, 2021, the U.S. Trustee for Region 3 appointed Eric M.
Huebscher as patient care ombudsman in this Chapter 11 case. The
ombudsman tapped Huebscher & Company as his consultant and advisor.


COSI INC: Updates Unsecured Claims Pay Details; Files Amended Plan
------------------------------------------------------------------
Cosi, Inc., and its debtor-affiliates submitted a First Amended
Joint Plan of Reorganization and a corresponding Disclosure
Statement on May 6, 2021.

Class 6 consists of General Unsecured Claims.  Following the
Effective Date and the Debtors' and/or Reorganized Debtors' receipt
of a sufficient portion of the RRF Grant to enable them to make all
distributions required under Article III of the Plan to all members
of Classes 5 and 6, each Holder of an Allowed General Unsecured
Claim, in full and final satisfaction, release, settlement, and
discharge of such Allowed General Unsecured Claim, shall receive
payment in Cash in the amount of 20% of such Allowed General
Unsecured Claim, payable as follows: 15.5% on the 60th day
following the Effective Date, and 4.5% (the "Anniversary
Component") on the first anniversary of the Effective Date, except
to the extent that a Holder of an Allowed General Unsecured Claim
has agreed to less favorable treatment or has been paid
previously.

The Anniversary Component shall be disbursed pursuant to the terms
of this section 3.10(b). Upon the Effective Date, the Reorganized
Debtors shall establish a restricted bank account (the "Restricted
Account"), which shall be subject to restrictions consistent with
the provisions and shall deposit funds equivalent to the total
Anniversary Component into the Restricted Account.

On the 90th day following the Effective Date, the Reorganized
Debtors shall establish a restricted escrow account (the "GUC
Escrow Account"), into which they will transfer the funds from the
Restricted Account according to the following schedule. The GUC
Escrow Account, and the funds shall be considered to be held in
trust for the benefit of the Holders of Allowed General Unsecured
Claims, and for the sole purpose of paying the Anniversary
Component.

Upon establishing the Restricted Account, the Debtors shall grant a
lien on that account in favor of the GUC Escrow and Lien Agent for
the benefit of Holders of Allowed General Unsecured Claims. The GUC
Escrow and Lien Agreement shall contain provisions providing for,
and governing, the granting of this lien. The Debtors and the GUC
Escrow and Lien Agent shall cooperate as may be reasonably
necessary to accomplish the purposes of this section 3.10(b).

The Debtors believe that the estimated total of Allowed General
Unsecured Claims as of the Effective Date will be approximately
$10.6 million.

On the Effective Date, all Intercompany Claims shall be canceled,
and Holders of Intercompany Claims shall not receive or retain any
Property under the Plan on account of their Intercompany Claims.

On the Effective Date, all Old Common Stock shall be canceled, and
Holders of Old Common Stock Interests shall not receive or retain
any Property under the Plan on account of such Old Common Stock
Interests.

The funds utilized to make cash payments under the Plan have been
and/or will be generated from the Capital Contribution, the RRF
Grant, the Employee Retention Tax Credits, and Cash available from
the operation of the Debtors' business and/or settlements. In the
event that the RRF Grant is to be received by the Debtors or
Reorganized Debtors in multiple payments, the Debtors shall make
required payments under this Plan in the following order of
priority: (1) DIP Financing Claims; (2) Supplemental DIP Financing
Claims; (3) Administrative Expenses; (4) Non-Tax Priority Claims;
(5) Priority Tax Claims; (6) General Unsecured Claims, Convenience
Class Claims; and Rollup Note Claims on a pari passu basis.

Counsel for Debtors:

     COZEN O'CONNOR
     1201 N. Market Street, Suite 1001
     Wilmington, Delaware 19801
     Phone: (302) 295-2087
     Fax: (302) 295-2013
     Mark E. Felger, Esq.
     Simon E. Fraser, Esq.
     Gregory F. Fischer, Esq.

                        About Cosi Inc.
                   
Cosi, Inc. -- https://www.getcosi.com/ -- and its affiliates
operate fast-casual restaurants under the COSI brand.  COSI
features flatbread made fresh throughout the day and specializes in
a variety of made-to-order hot and cold sandwiches, salads, bowls,
breakfast wraps, bagels, melts, soups, flatbread pizzas, snacks,
desserts, and a large offering of handcrafted, coffee-based, and
specialty beverages.

Cosi, Inc. and its affiliates sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 20-10417) on Feb. 24, 2020.  Cosi, Inc., was
estimated to have $10 million to $50 million in assets and
liabilities.  Judge Brendan L. Shannon is the case judge.  The
Debtors tapped Cozen O'Connor as counsel.  Omni Agent Solutions is
the claims and noticing agent.


CRC INVESTMENTS: Bankruptcy Administrator to Form Committee
-----------------------------------------------------------
U.S. Bankruptcy Administrator William Miller filed with the U.S.
Bankruptcy Court for the Middle District of North Carolina a notice
of opportunity to serve on the official committee of unsecured
creditors in CRC Investments, LLC's Chapter 11 case.

Unsecured creditors willing to serve on the committee are required
to file a response by May 17.

An organizational meeting will be scheduled after the committee is
appointed, according to the filing.

Mr. Miller can be reached through:

     Susan O. Gattis
     Bankruptcy Analyst
     101 S. Edgeworth Street
     Greensboro, NC 27401
     Fax: 336-291-9913
     Email: susan_gattis@ncmba.uscourts.gov

                       About CRC Investments

CRC Investments, LLC, doing business as 1906 Pine Crest Inn and
Restaurant, filed a petition under Subchapter V of Chapter 11
(Bankr. M.D.N.C. Case No. 21-80172) on May 6, 2021.  Carl Ray
Caudie, Jr., general manager, signed the petition.  At the time of
the filing, the Debtor had between $1 million and $10 million in
both assets and liabilities.  Joshua H. Bennett, Esq., at
Bennet Guthrie, PLLC represents the Debtor as counsel.


CYCLE FORCE: U.S. Trustee Appoints Creditors' Committee
-------------------------------------------------------
The U.S. Trustee for Region 12 appointed Sinosure to serve on the
official committee of unsecured creditors in the Chapter 11 case of
Cycle Force Group, LLC.
  
Sinosure can be reached through:

     Sinosure
     c/o Creditors Adjustment Bureau
     Attn: Brian Mitteldorf, U.S. Agent
     14226 Ventura Blvd
     Sherman Oaks, CA 91423
     Phone: (818) 990-4800
     E-mail: blm@cabcollects.com

In order to make the committee more representative, the right to
add or remove members of the committee is reserved, according to
the notice filed by the U.S. Trustee.

                      About Cycle Force Group

Cycle Force Group, LLC -- https://www.cyclefg.com -- is a centrally
located importer of bicycles, parts and accessories serving all
facets of the cycling industry including independent retailers,
mass retailers, sporting goods retailers, e-commerce retailers,
premium and incentive distributors and jobbers and OEM customers
worldwide.

Cycle Force Group filed a Chapter 11 petition (Bankr. S.D. Iowa
Case No. 21-00571) on April 22, 2021.  

In the petition, the Debtor reported $9,795,675 in total assets and
$8,516,707 in total liabilities.  The petition was signed by Nyle
Nims, president and chief executive officer.

Bradshaw, Fowler, Proctor & Fairgrave PC represents the Debtor as
bankruptcy counsel. CR3 Partners and Miller & Co. serve as the
Debtor's financial advisor and free trade zone counsel,
respectively.


CYPRUS MINES: Gets Court Okay to Query Insurer-Backed Candidates
----------------------------------------------------------------
Maria Chutchian of Reuters reports that Cyprus Mines former talc
miner Cyprus Mines Corp may depose two candidates proposed by
insurers to represent the interests of people who may bring future
talc-related claims in the company's bankruptcy, a judge overseeing
the case ruled on Monday, May 10, 2021.

During a virtual status conference, U.S. Bankruptcy Judge Laurie
Selber Silverstein in Wilmington, Delaware signed off on the
request by Cyprus, which is being represented by Reed Smith, to
conduct brief depositions of the two insurer-backed candidates for
the role of future claims representative (FCR) in its Chapter 11
case.  Her ruling comes a few weeks ahead of a June 2, 2021 hearing
in which she'll be asked to choose between three people for the
role.

Cyprus filed for bankruptcy in February 2021 as part of a
settlement with another bankrupt talc company, Imerys Talc America
Inc, that had acquired some of its talc-related assets in 1992.
Cyprus is one of the companies that has been sued in recent years
by plaintiffs alleging a link between exposure to talc products and
certain types of cancer and asbestos-related diseases.

While the company already faces hundreds of lawsuits making
talc-related personal injury claims, it is seeking the appointment
of an FCR to represent those who may have claims but may not be
aware of them right now.  FCRs are a regular presence in mass
tort-related bankruptcies.

Cyprus has tapped Roger Frankel as its preferred candidate for the
position.  Frankel has served as the FCR in several other mass
tort-related bankruptcies, including for the ongoing case of opioid
maker Mallinckrodt Plc.

But a group of insurers that may be on the hook for covering
personal injury claims against Cyprus say there's an inherent
conflict if the FCR is selected by the bankrupt entity because the
FCR's role should be adverse to the company.  The insurers,
represented by O'Melveny & Myers, are urging Judge Silverstein to
appoint former Delaware state Judge Peggy Ableman or retired
California bankruptcy Judge Randall Newsome to fill the role.

Cyprus, however, argues that it should be able to question Ableman
and Newsome about their experiences with tort claimants in any
capacity as well as asbestos-specific litigation.  The company has
argued that Ableman may be conflicted because she has worked for a
torts defense firm that has litigated against asbestos and talc
claimants and that Newsome doesn't have relevant experience.

During Monday's status conference, Tancred Schiavoni of O'Melveny
disputed the company's contention that Newsome doesn't have
relevant experience, saying he sat by designation on an
asbestos-related case in Delaware and that he has appointed FCRs
himself.

Silverstein was unswayed by Cyprus' arguments on Monday but
ultimately agreed to let its lawyers depose Ableman and Newsome for
three hours each with the goal of streamlining the June 2 hearing.

"Lack of experience in and of itself is not disqualifying," she
said.

Before filing for bankruptcy, Cyprus reached a settlement with
Imerys whereby it agreed to pay $130 million into Imerys' trust for
personal injury claimants. The deal resolves disputes over
insurance policies related to asbestos injury litigation.

Tancred Schiavoni and Janine Panchok-Berry of O'Melveny & Myers;
and Stamatios Stamoulis of Stamoulis & Weinblatt represent the
Insurers.

                    About Cyprus Mines Corporation

Cyprus Mines Corporation is a Delaware corporation and a
wholly-owned subsidiary of Cyprus Amax Minerals Co., which is an
indirect subsidiary of Freeport-McMoRan Inc. It currently has
relatively limited business operations, which include the ownership
of various parcels of real property, certain royalty interests that
generate de minimis revenue (e.g., less than $1,500 in each of the
past two calendar years), and the ownership of an operating
subsidiary that conducts marketing activities.

Cyprus Mines is a predecessor in interest of Imerys Talc America,
Inc. In June 1992, Cyprus Mines sold its talc-related assets to RTZ
America Inc. (later known as Rio Tinto America, Inc.) through a
two-step process. First, Cyprus Mines transferred its talc-related
assets and liabilities (subject to minor exceptions) to Cyprus
Talc

Corporation, a newly formed subsidiary of Cyprus Mines, pursuant to
an Agreement of Transfer and Assumption, dated June 5, 1992.
Second, Cyprus Mines sold the stock of Cyprus Talc Corporation to
RTZ pursuant to a Stock Purchase Agreement, also dated June 5, 1992
(as amended, the "1992 SPA"). The purchase price was approximately
$79.5 million. Cyprus Talc Corporation was later renamed Imerys
Talc America, Inc. By virtue of the 1992 ATA, the entity now named

Imerys expressly and broadly assumed the talc liabilities of Cyprus
Mines and its former subsidiaries that were in the talc business.

Cyprus Mines filed for Chapter 11 bankruptcy protection (Bankr. D.
Del. Case No. 21-10398) on Feb. 11, 2021, listing between $10
million and $50 million in assets, and between $1 million and $10
million in liabilities.

The Hon. Laurie Selber Silverstein is the case judge.

The Debtor tapped Reed Smith LLP, led by Kurt F. Gwynne, Esq., as
bankruptcy counsel; Kasowitz Benson Torres, LLP as special
conflicts counsel; and Prime Clerk LLC as claims agent.

James L. Patton, Jr. was appointed as the future claimants'
representative in the Debtor's Chapter 11 case. The FCR tapped
Young Conaway Stargatt & Taylor, LLP as his bankruptcy counsel and
Gilbert, LLP as his special insurance counsel.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee of tort claimants on March 4, 2021. The tort committee is
represented by Caplin & Drysdale, Chartered and Campbell &
Levine, LLC.  Province, LLC serves as the tort committee's
financial advisor.


DALF ENERGY: Seeks to Hire Hendershot Cowart as Special Counsel
---------------------------------------------------------------
Dalf Energy, LLC seeks approval from the U.S. Bankruptcy Court for
the Western District of Texas to employ Hendershot Cowart, P.C. as
special counsel.

The Debtor needs the firm's legal assistance in connection with a
case captioned as TitanUrbi21, LLC, DALF Energy, LLC and Titan Vac
& Flow, LLC vs. GS Oilfield Services, et. al., Adversary No.
20-05054-CAG.  It is consolidated with the case styled TitanUrbi21,
LLC and DALF Energy, LLC vs. GS Oilfield Services, et. al.,
Adversary No. 20-05049-CAG.

The firm will be paid at the rate of $375 per hour and reimbursed
for out-of-pocket expenses incurred.

David Augustus, Esq., a partner at Hendershot Cowart, disclosed in
a court filing that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     David L. Augustus, Esq.
     Hendershot Cowart, P.C.
     1800 Bering Drive, Suite 600
     Houston, TX 77057
     Tel: (713) 783-3110
     Fax: (713) 783-2809
     Email: daugustus@hchlawyers.com

              About Dalf Energy

San Antonio, Texas-based DALF Energy, LLC is a privately held
company in the oil and gas extraction business.

DALF Energy filed its voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Texas Case No. 20-50369) on Feb. 17,
2020. In the petition signed by Carlos Sada Gonzalez, co-manager,
the Debtor disclosed $1 million to $10 million in both assets and
liabilities.  

The Debtor tapped the Law Office of H. Anthony Hervol as its
bankruptcy legal counsel.  Crowe & Dunlevy PC, Christopher B. Payne
PLLC and Hendershot Cowart, P.C. serve as the Debtor's special
counsel.


DELTA MATERIALS: Gets OK to Hire Nelson Mullins as Special Counsel
------------------------------------------------------------------
Delta Materials, LLC and Delta Aggregate, LLC received approval
from the U.S. Bankruptcy Court for the Southern District of Florida
to employ Nelson Mullins Riley & Scarborough, LLP as special
counsel.

The firm will investigate, evaluate and pursue causes of action
that arise from or relate to potential interests of claimants in a
quarry located in Felda, Fla., and owned by Delta Aggregate.  

The firm will be paid at these rates:

     Attorneys               $400 - $550 per hour
     Paralegals and Staff    $200 - $250 per hour
     Mr. Eller                      $475 per hour

Craig Eller, Esq., a partner at Nelson Mullins, disclosed in a
court filing that his firm does not hold or represent an interest
adverse to the Debtors' estates.

The firm can be reached through:

     Craig Eller, Esq.
     Nelson Mullins Riley & Scarborough, LLP
     One North Clematis Street, Suite 500
     West Palm Beach, FL 33401
     Tel:  561-366-5373
     Fax: 561-650-1153

             About Delta Materials and Delta Aggregate

Delta Materials, LLC and Delta Aggregate, LLC filed voluntary
Chapter 11 petitions (Bankr. S.D. Fla. Lead Case No. 19-13191) on
March 12, 2019.  Delta Aggregate owns a property located at 9025
Church Road, Felda, Fla., having an appraised value of $22
million.

At the time of the filing, Delta Materials disclosed total assets
of $22,006,491 and total liabilities of $10,377,363.  Delta
Aggregate had total assets of $22,006,491 and total liabilities of
$10,377,363.

Judge Erik P. Kimball oversees the cases.  

Shraiberg Landau & Page, PA and L.M. Henderson & Company LLP serve
as the Debtors' bankruptcy counsel and accountant, respectively.


DENNIS M. DANZIK: US Has Until May 14 to Object to Batmobiles Sale
------------------------------------------------------------------
Judge Tim J. Ellis of the U.S. Bankruptcy Court for the District of
Wyoming granted the second unopposed request of the United States,
on behalf of its agency the Internal Revenue Service, to extend its
time to object to Dennis Meyer Danzik's proposed sale to Hinz
Consulting, LLC, or its assigns for $380,000, of the following
automobiles free of all liens and encumbrances to:

      1. 1966 Batmobile [DC Comics license number 3] which has been
rebuilt on a 1967 Ford Fairlane and 1977 Lincoln Continental
frames, with a current motor and drive system consisting of a 2009
Ford 460 ci large block engine, and B&M racing transmission.  Along
with DC Comics License Tag.

         Arizona Title Number: 345E015047014 ODOMETER: 0 [Historic
Vehicles]
         Titled last as 1977 Lincoln Continental 4DSD
         Vehicles Identification Number: 7YB2A960425

      2. 1989 Batmobile [Warner Brothers licensed] which has been
rebuilt on a 1979 Chevrolet CCL frame, with a current motor and
drive system consisting of a 2013 L-3 6.2 liter Corvette C-6 engine
and a B&M racing transmission.  Along with Warner-Brothers
License.

         Arizona Title Number: 0L01013178055 ODOMETER: 0 [Historic
Vehicles]
         Titled last as 1979 Chevrolet CCL
         Vehicles Identification Number: 1N47L91338703

The deadline for the United States to file its objection to the
Debtor's Sale Motion is extended to and including May 14, 2021.

Dennis Meyer Danzik sought Chapter 11 protection (Bankr. D. Wyo.
Case No. 20-20010) on Jan. 10, 2020.  The Debtor tapped Ken
McCartney, Esq., as counsel.



DIAMOND OFFSHORE: Former Pacific Drilling Chief Named New CEO
-------------------------------------------------------------
On May 10, 2021, Diamond Offshore Drilling, Inc. announced that
Bernie G. Wolford Jr. has been named the Company's President and
Chief Executive Officer and will also serve on the Board of
Directors. Mr. Wolford succeeds Marc Edwards, who retired from the
Company as Chairman, President and Chief Executive Officer on April
23, 2021 when the Company and its debtor affiliates emerged from
their chapter 11 financial restructuring.

Mr. Wolford brings 40 years of industry and related experience to
his leadership role at Diamond. He served as the Chief Executive
Officer of Pacific Drilling S.A., from November 2018 to April 2021.
From 2010 to 2018, Mr. Wolford served in senior operational roles
at Noble Corporation,  including five years as the company's Senior
Vice President – Operations. He began his career with Transworld
Drilling Company in 1981 and has worked in numerous locations
across the globe.

Mr. Wolford stated, "I am honored to be named Diamond's CEO, and
I'm excited to lead the Company in its next phase. Diamond
responsibly operates valuable assets, has an excellent operational
and safety reputation and maintains a competitive market position.
I look forward to meeting with our employees both on the rigs and
in offices around the world. I am committed to working with the
Board and the rest of the leadership team to ensure a seamless
transition for our clients and stakeholders."

The Company also announced that on May 7, 2021, the Board of
Directors elected Neal P. Goldman as the Company's new Chairman of
the Board. Mr. Goldman commented, "I am excited to work with Bernie
through the company's next chapter. Throughout his career, Bernie
has demonstrated a keen ability to revitalize the organizations he
leads, delivering operational and financial excellence. These
skills will be critical on Diamond's path to drive operational
efficiency and achieve profitable growth, while continuing to
deliver best of class value for our customers."

                     About Diamond Offshore

Diamond Offshore Drilling, Inc., provides contract drilling
services to the energy industry worldwide. The company operates a
fleet of 15 offshore drilling rigs, including 4 drillships and 11
semi-submersible rigs. It serves independent oil and gas companies,
and government-owned oil companies. The company was founded in 1953
and is headquartered in Houston, Texas. Diamond Offshore Drilling
is a subsidiary of Loews Corporation. The company has major offices
in Australia, Brazil, Mexico, Scotland, Singapore, and Norway.

Diamond Offshore Drilling, Inc., along with its affiliates, filed a
voluntary petition for reorganization under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 20-32307) on April
26, 2020. The petitions were signed by David L. Roland, senior vice
president, general counsel, and secretary.

As of Dec. 31, 2019, the Debtors disclosed $5,834,044,000 in total
assets and $2,601,834,000 in total liabilities.

The case is assigned to Judge David R. Jones.

Paul, Weiss, Rifkind, Wharton & Garrison LLP and Porter Hedges LLP
are acting as the Company's legal counsel and Alvarez & Marsal is
serving as the Company's restructuring advisor.  Lazard Freres &
Co. LLC is serving as financial advisor to the Company. Prime Clerk
LLC is the claims and noticing agent.






DIMAS ACEVEDO, JR: Attisha Buying Imperial Beach Property for $808K
-------------------------------------------------------------------
Dimas Acevedo, Jr., asks the U.S. Bankruptcy Court for the Southern
District of California to authorize the private sale of the real
property located at 1361-63 Imperial Beach Blvd., in Imperial
Beach, California, to Muthanna Attisha for $808,000, free of all
liens and claims, subject to overbid.

By the Amended Motion, the Debtor proposes to sell his Property to
the Buyer for their agreed purchase price payable upon close of
escrow.  The Property is a multi-family rental property and the
Debtor's residence located in San Diego County, California.

The Amended Motion also asks approval for overbids concerning the
sale of the Property and the procedures for such solicitation.  The
Debtor submits that the proposed Sale is in the best interest of
his bankruptcy estate because the consideration for the Sale of the
Property is reasonable and at fair market value and his creditors
will benefit as a result of the Sale.

The current motion to sell the Property seeks Court approval of the
private sale of the Property for its fair market value.

The known liens on the Property and the estimated amounts due are
as follows: The Loan Company of San Diego ("TLC"), First Deed of
Trust, $1,548,309.28; Alastra Investments, LLC, Second Deed of
Trust, $127,000; County of San Diego Treasurer/Tax Collector,
property tax lien, $86,400.82.  

The Debtor proposes to use the proceeds of the sale to pay off San
Diego County's property tax lien in full, and pay down TLC's
allowed secured claim in connection with its first trust deed lien
on the Property to the extent Sale proceeds allow, net of the costs
of sale and administrative carve-out of no more than 0.04% of the
sale price to cover United States Trustee fees that would be owed
as a result of the proposed sale.  His secured creditors will
otherwise be paid according to the terms of his Plan.  The Debtor
believes that first trust deed lien holder TLC should receive the
net proceeds of the sale in the approximate amount of $700,000 upon
the close of escrow.

The essential terms of the proposed sale are:  

     a. The purchase price is $808,000;

     b. The effective date will be the date on which the Purchase
and Sale Agreement is executed by all parties if approved by the
Court in case;

     c. The Buyer has agreed to pay normal and customary escrow
closing costs and the documentary transfer tax.  There are no
broker fees as the proposed sale of the Property is a private sale.
The Debtor will pay all outstanding property taxes from the Sale
proceeds.

While the Debtor is prepared to consummate the Sale of the Property
to Buyer pursuant to the above terms, he is obliged to seek the
maximum price for the Property.  Accordingly, he requests that the
Court authorizes him to implement an overbid procedures regarding
the sale of the Property per the following terms:

     a. The Buyer and each Qualified Bidder must be present
(telephonically) at the hearing on the Motion or represented by an
individual or individuals with the authority to participate in the
overbid process;

     b. Any party wishing to participate in the overbid process
must notify the Debtor in writing directed to the Debtor's attorney
of record, Edward J. Fetzer, Esq. via email addressed to
edwardfetzer@gmail.com, of his/her/its intention to do so no later
than close-of business two calendar days before the hearing on the
Motion;

     c. To be a qualified overbidder, any party/person interested
in overbidding in an all cash offer must by 4:00 p.m. on June 1,
2021 email the Debtor's counsel at edwardfetzer@gmail.com, a copy
of a $25,000 cashier's check payable to a duly licensed escrow
company; proof of funds on deposit in an amount sufficient to
consummate the sale; and a statement that they are interested in
overbidding and the funds on deposit will remain on deposit until
the close of escrow.  Qualified Overbidders must attend the hearing
on June 3, 3021 at 2:00 p.m. by dialing the Honorable Louise D.
Adler’s courtroom at 866-434-5269, access code 8111598;  

     d. The initial overbid for the Property will be $825,000.00.
with subsequent overbids being made in minimum increments of
$5.000.00. In the event that the Buyer is not the successful bidder
for the Property, the successful bidder will then become the buyer
under the same terms and conditions as set forth, except in
Purchase Price.  Under these circumstances, any proposed purchase
agreement with the Buyer would no longer be effective and the Buyer
would be entitled to full refund of any deposit.

It is a condition of escrow that all liens be released in order to
close.  Thus, Debtor has assumed the obligation of negotiating with
the Alastra to obtain release of its junior lien.  In the
alternative, he is concurrently seeking a Court order stripping
Alastra's junior lien from the Property.   

In addition, the Debtor will seek a stipulation with TLC for its
consent to receive less than full payment on its First Trust Deed
to effect the proposed Sale.  The remaining balance on TLC's
mortgage will be secured (with equity to spare) by the Debtor's
other real property located at 1351-55 Imperial Beach Blvd,
Imperial Beach, CA 91932.  In the event a sale stipulation is not
reached between Debtor and TLC, he alternatively requests Court
approval of the Sale, nonetheless.  

If the Court approves the Sale, the Debtor seeks authorization for
distribution of the Sale proceeds at the close of escrow as
follows:

      (a) Normal closing costs, including but not limited to the
Trustee's share of escrow charges, the cost of a standard coverage
title insurance policy, recording fees, documentary transfer taxes,
pro-rated real property taxes, and other normal and customary
charges, pro-rations, costs, and fees;

      (b) Payment of all outstanding property taxes from Sale
proceeds;

      (c) An administrative carve-out paid to Debtor of no more
than 0.04% of the sale price (approximately $3,232 at a sale price
of $808,000) to cover United States Trustee fees that would be owed
as a result of the proposed sale;

      (d) Payment to satisfy amounts due and owing on the First
Trust Deed to the extent Sale proceeds allow, subject to the
Debtor's review and approval of final payoff demands.  The Debtor
believes that first trust deed lien holder TLC should receive the
net proceeds of the sale in the approximate amount of $700,000 upon
closing.

      (e) The remaining balance on TLC's mortgage (approximately
$890,000) would be secured by the Debtor's other real property
located at 1351-55 Imperial Beach Blvd, Imperial Beach, CA 91932
(valued at $1,035,0001.)  Similarly, Alastra's junior lien will be
released or avoided per Debtor’s Motion to Value and Avoid Junior
Lien with the balance of Alastra's loan secured by the Debtor's
other real property, as well.

Based on the foregoing, the Debtor respectfully requests that the
Court grants the relief sought.

A copy of the Agreement is available at
https://tinyurl.com/srb3jkj4 from PacerMonitor.com free of charge.

Dimas Acevedo, Jr. sought Chapter 11 protection (Bankr. S.D. Cal.
Case No. 20-04097) on Aug. 14, 2020.  The Debtor tapped Edward
Fetzer, Esq., as counsel.



DIMAS ACEVEDO, JR: May 20 Hearing on Imperial Beach Property Sale
-----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of California
will convene a hearing on May 20, 2021, at 2:00 p.m. to consider
Dimas Acevedo, Jr.'s private sale of the real property located at
1361-63 Imperial Beach Blvd., Imperial Beach, California to
Muthanna Attisha for $808,000, free of all liens and claims,
subject to overbid.

Any opposition or other response to the motion must be served upon
the Debtor's counsel and the original and one copy of such papers
with proof of service must be filed with the Clerk of the U.S.
Bankruptcy Court at 325 West F St., San Diego, California
92101-6991 per Order Shortening Time, entered on May 3, 2021.

Dimas Acevedo, Jr. sought Chapter 11 protection (Bankr. S.D. Cal.
Case No. 20-04097) on Aug. 14, 2020.  The Debtor tapped Edward
Fetzer, Esq., as counsel.



DIMAS ACEVEDO, JR: May 20 Hearing on Imperial Beach Property Sale
-----------------------------------------------------------------
Judge Louise DeCarl Adler of the U.S. Bankruptcy Court for the
Southern District of California granted Dimas Acevedo, Jr.'s ex
parte application for order shortening time for notice of hearing
on proposed private sale of the real property located at 1361-63
Imperial Beach Blvd., in Imperial Beach, California, to Muthanna
Attisha for $808,000, subject to overbid.

A hearing on the Motion is set for May 20, 2021, at 2:00 p.m.  The
Objection Deadline is May 14, 2021.  A reply, if any, to the
opposition to the Motion must be filed and served no later than May
17, 2021.

The Property is a multi-family rental property and the Debtor's
residence located in San Diego County, California.  

Dimas Acevedo, Jr. sought Chapter 11 protection (Bankr. S.D. Cal.
Case No. 20-04097) on Aug. 14, 2020.  The Debtor tapped Edward
Fetzer, Esq., as counsel.



DM LAND INC: Seeks to Hire Orville & McDonald as Legal Counsel
--------------------------------------------------------------
DM Land, Inc. seeks approval from the U.S. Bankruptcy Court for the
Northern District of New York to employ Orville & McDonald Law,
P.C. as its legal counsel.

The firm's services include:

   a. advising the Debtor regarding its powers and duties in the
continued operation of its business and in the management of its
property;

   b. taking necessary action to avoid liens against the Debtor's
property, remove restraints against the property and such other
actions to remove any encumbrances or liens which are avoidable;

   c. taking necessary action to enjoin and stay until final decree
any attempts by secured creditors to enforce liens upon property of
the Debtor in which the Debtor has substantial equity;

   d. representing the Debtor in any proceedings which may be
instituted in the court by creditors or other parties during the
course of its Chapter 11 proceeding;

   e. preparing legal papers; and

   f. other legal services necessary to administer the Debtor's
Chapter 11 case.

Orville & McDonald Law will charge $350 per hour for Peter Orville,
Esq., $250 per hour for Zachary McDonald, Esq., and $125 per hour
for non-lawyer staff.

The firm will be paid a retainer in the amount of $5,000 and
reimbursed for out-of-pocket expenses incurred.

Peter Orville, Esq., a partner at Orville & McDonald Law, disclosed
in a court filing that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Peter A. Orville, Esq.
     Orville & McDonald Law, P.C.
     30 Riverside Drive
     Binghamton, NY 13905
     Tel: (607) 770-1007
     Email: peteropc@gmail.com

                         About DM Land Inc.

DM Land, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
N.D.N.Y. Case No. 21-60358) on April 28, 2021.  At the time of the
filing, the Debtor had between $100,001 and $500,000 in both assets
and liabilities.  Orville & McDonald Law, P.C. is the Debtor's
legal counsel.


DOHENY EQUITIES: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: Doheny Equities LLC
        8484 Wilshire Blvd Ste 870
        Beverly Hills, CA 90211

Chapter 11 Petition Date: May 10, 2021

Court: United States Bankruptcy Court
       Central District of California

Case No.: 21-13836

Judge: Hon. Barry Russell

Debtor's Counsel: Bahram Madaen, Esq.
                  LAW OFFICES OF MADAEN
                  16787 Beach Blvd #777
                  Huntington Beach, CA 92647
                  Tel: 818-908-2618
                  Fax: 818-908-2619
                  E-mail: ssiroos@hotmail.com

Estimated Assets: $10 million to $50 million

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

The petition was signed by Youval Ziv, managing member.

The Debtor stated it has no creditors holding unsecured claims.

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

https://www.pacermonitor.com/view/JBYVNLQ/DOHENY_EQUITIES_LLC__cacbke-21-13836__0001.0.pdf?mcid=tGE4TAMA


DONALD PHILLIP TANNER: $390K Sale of 211-Acre Plains Property OK'd
------------------------------------------------------------------
Judge Austin E. Carter of the U.S. Bankruptcy Court for the Middle
District of Georgia authorized Donald Phillip Tanner's sale of
approximately 211 acres located at 657 S Caner Fishpond Rd., in
Plains, County of Sumter, Georgia, to Srinivasarao Settipalli for
$390,500.

The sale will be free and clear of liens, claims, and
encumbrances.

The Debtor is authorized and directed to pay the Respondents
Peoples Bank and the United States Farm Service Agency all the net
sale proceeds at closing.

Donald Phillip Tanner sought Chapter 11 protection (Bankr. M.D. Ga.
Case No. 20-10378) on April 6, 2020.  The Debtor tapped Wesley
Boyer, Esq., as counsel.  On Nov. 12, 2020, the Court appointed
Weeks Auction Group as Broker.  On Jan. 6, 2021, the Court
confirmed the Debtor's Chapter 11 Sub V plan.



DORCHESTER RESOURCES: Seeks to Hire Omni as Claims Agent
--------------------------------------------------------
Dorchester Resources, L.P. seeks approval from the U.S. Bankruptcy
Court for the Western District of Oklahoma to employ Omni Agent
Solutions as claims and noticing agent.

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

Omni Agent Solutions will be paid at these rates:

     Solicitation and Securities Services   $205 per hour
     Senior Consultants                     $165 to $200
     Technology/Programming                 $85 $135 per hour
     Consultants                            $65 $160 per hour
     Analyst                                $35 to $50 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $25,000.

Paul Deutch, a partner at Omni Agent Solutions, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Paul H. Deutch
     Omni Agent Solutions
     1120 Avenue Of The Americas
     New York, NY 10036-6700
     Tel: (212) 302-3580

                    About Dorchester Resources

Dorchester Resources, LP filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Okla. Case No.
21-10840) on April 5, 2021.  At the time of the filing, the Debtor
had between $10 million and $50 million in both assets and
liabilities.  Judge Sarah A. Hall oversees the case.

The Debtor tapped Christensen Law Group, PLLC as legal counsel and
Dakil Auctioneers, Inc. as marketing and sales agent. Omni Agent
Solutions is the claims and administrative agent.


DORCHESTER RESOURCES: Taps Christensen Law Group as Legal Counsel
-----------------------------------------------------------------
Dorchester Resources, L.P. seeks approval from the U.S. Bankruptcy
Court for the Western District of Oklahoma to employ Christensen
Law Group, PLLC as its legal counsel.

The firm's services include:

   a. advising the Debtor with respect to its powers and duties
under the Bankruptcy Code;

   b. advising and consulting on the conduct of the Debtor's
Chapter 11 case, including all the legal and administrative
requirements of operating in Chapter 11;

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

   d. taking all necessary actions to protect and preserve the
Debtor's estate, including prosecuting actions on the Debtor's
behalf, defending any actions commenced against the Debtor, and
representing the Debtor in any negotiations concerning the sale of
its property;

   e. preparing pleadings;

   f. representing the Debtor in connection with obtaining
authority to sell certain property of the estate;

   g. appearing before the bankruptcy court and any appellate
courts;

   h. negotiating and documenting agreements for the Section 363
sale or disposition of the Debtor's primary assets; and

   i. other necessary legal services for the Debtor in connection
with the prosecution of the Chapter 11 case, including analyzing
the Debtor's agreement to sell property; analyzing the Debtor's
leases and contracts and the assumption, assignment or rejection
thereof; and analyzing the validity of liens asserted against the
Debtor and its assets.

The firm will be paid at these rates:

     Directors:          $385 to $450 per hour
     Associates          $245 to $310 per hour
     Paralegals:         $195 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $100,000.

J. Clay Christensen, Esq., a partner at Christensen 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.

The firm can be reached at:

     J. Clay Christensen, Esq.
     Jeffrey E. Tate, Esq.
     Jonathan M. Miles, Esq.
     Brock Z. Pittman, Esq.
     Emily J. Irwin, Esq.
     Christensen Law Group, P.L.L.C.
     3401 N.W. 63rd Street, Suite 600
     Oklahoma City, OK 73116
     Tel: (405) 232-2020
     Fax: (405) 228-1113
     Email: Clay@christensenlawgroup.com
            Jeffrey@christensenlawgroup.com
            Jon@christensenlawgroup.com
            Brock@christensenlawgroup.com
            Emily@christensenlawgroup.com

                    About Dorchester Resources

Dorchester Resources, LP filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Okla. Case No.
21-10840) on April 5, 2021.  At the time of the filing, the Debtor
had between $10 million and $50 million in both assets and
liabilities.  Judge Sarah A. Hall oversees the case.

The Debtor tapped Christensen Law Group, PLLC as legal counsel and
Dakil Auctioneers, Inc. as marketing and sales agent. Omni Agent
Solutions is the claims and administrative agent.


DORCHESTER RESOURCES: Taps Dakil Auctioneers as Sales Agent
-----------------------------------------------------------
Dorchester Resources, L.P. seeks approval from the U.S. Bankruptcy
Court for the Western District of Oklahoma to employ Dakil
Auctioneers, Inc. to market and sell its assets.

The firm will be paid as follows:

     Selling Price                 Commission/Fee

   $0 - $11,000,000               $250,000 flat fee

   $11,000,001 – up               $250,000 plus 3 percent of the
selling
                                  price above $11,000,001 to
                                  $15,000,000 plus 1.5 percent
above
                                  $15,000,000

Louis Dakil, a partner at Dakil Auctioneers, 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:

     Louis M. Dakil
     Dakil Auctioneers, Inc.
     200 NW 114th St.
     Oklahoma City, OK 73114
     Tel: 1 (405) 751-6179
     Fax: 1 (405) 752-9669

                    About Dorchester Resources

Dorchester Resources, LP filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Okla. Case No.
21-10840) on April 5, 2021.  At the time of the filing, the Debtor
had between $10 million and $50 million in both assets and
liabilities.  Judge Sarah A. Hall oversees the case.

The Debtor tapped Christensen Law Group, PLLC as legal counsel and
Dakil Auctioneers, Inc. as marketing and sales agent. Omni Agent
Solutions is the claims and administrative agent.


DORCHESTER RESOURCES: Time to Object to Bid Procedures Extended
---------------------------------------------------------------
Judge Sarah A. Hall of the U.S. Bankruptcy Court for the Western
District of Oklahoma granted the second unopposed request of
Simmons Bank to extend its time to object to Dorchester Resources,
LP's bidding procedures in connection with the sale of assets to
DRII, LLC, for the base purchase price of $10 million, plus the
assumption of certain agreements of the Debtor which amount to over
$800,000, subject to certain adjustments and carve-outs upon Court
approval of the transaction, subject to overbid.

The time for Simmons Bank to object to the Motion was extended
until May 10, 2021, at 5:00 p.m. (CT).  

Any findings of fact in the Order are based upon representations of
the counsel.

                  About Dorchester Resources

Dorchester Resources, LP filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Okla. Case
No.
21-10840) on April 5, 2021.  At the time of the filing, the Debtor
had between $10 million and $50 million in both assets and
liabilities.  

Judge Sarah A. Hall oversees the case.

The Debtor tapped Christensen Law Group, PLLC as counsel and Dakil
Auctioneers, Inc. as marketing and sales agent.  Omni Agent
Solutions is the claims and administrative agent.



DWS CLOTHING: Amends Administrative Claims Pay Details
------------------------------------------------------
Debtor DWS Clothing Too, LLC, submitted a Third Amended Disclosure
Statement describing its Plan of Reorganization on May 6, 2021.

The Debtor's counsel is owed approximately $55,000 after applying
the prepetition retainer and post-petition Debtor payments pursuant
to Court Order.  The Debtor's counsel estimates an additional
$10,000 in fees to conclude the matter. Fees and costs are subject
to Court approval. Debtor's counsel shall receive $5,000 on the
Effective Date and the balance on a monthly basis as permitted by
Debtor's finances.  The Debtor's accountant, Paul Altmann, will
receive monthly payments as permitted by Debtor's finances.

The Third Amended Disclosure Statement does not alter the proposed
treatment for unsecured creditors and the equity holder:

     * Class 2 Claimants are allowed general unsecured claims.  The
Debtor proposes to pay the holders of Class 2 claims a total of 2%
of the allowed amount of their claim, in 2 installments of 1% each.
The first installment will be paid 90 days after the Effective
Date and the second installment shall be paid 180 days after the
Effective Date.  Tje Debtor has approximately $750,000 in Class 2
claims.

     * Class 3 claimants are equity security holders and/or
insiders of the Debtor. Maxine Schwartz has filed a claim in the
amount of $5,000,000.00, which shall be subordinated to the claims
of other creditors. Ms. Schwartz shall retain her membership status
in the reorganized Debtor.

The Plan will be funded by the Debtor's ongoing business.

A full-text copy of the Third Amended Disclosure Statement dated
May 6, 2021, is available at https://bit.ly/3eEmDYx from
PacerMonitor.com at no charge.

The Debtor is represented by:

        RAPPAPORT OSBORNE & RAPPAPORT, PLLC
        JORDAN L. RAPPAPORT, ESQ.
        Squires Building, Suite 203
        1300 North Federal Highway
        Boca Raton, Florida 33432
        Telephone: (561)368-2200

                    About DWS Clothing Too

Operating as Alene Too, DWS Clothing Too, LLC, sells women's
clothes.  DWS Clothing Too sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-25551) on Dec.
14, 2018.  In the petition signed by Maxine Schwartz, member, the
Debtor was estimated to have assets of less than $50,000 and
liabilities of $1 million to $10 million.  The case is assigned to
Judge Mindy A. Mora.  Rappaport Osborne & Rappaport, PLLC, is the
Debtor's counsel.


ELECTRONIC DATA: Seeks to Hire SC&H Group as Financial Advisor
--------------------------------------------------------------
Electronic Data Magnetics, Inc. seeks approval from the U.S.
Bankruptcy Court for the Middle District of North Carolina to
employ SC&H Group, Inc. as its financial advisor.

The firm's services include:

   a. undertaking a study in order to better understand the
Debtor's business and inspecting its assets to determine their
physical condition;

   b. identifying potential buyers based on information to be
provided by the Debtor and making recommendations to prepare its
assets and business for proper investigation by potential buyers;

   c. preparing an information memorandum or other materials about
the Debtor's assets and business for consideration by prospective
buyers and preparing advertising letters, flyers and other sales
materials;

   d. preparing a program which may include marketing a potential
transaction through newspapers, magazines, journals, letters,
flyer, signs, telephone solicitation, the Internet and such other
methods as the firm may deem appropriate;

   e. contacting potential buyers for consideration and evaluation
and requiring potential buyers to execute confidentiality
agreements in favor of the Debtor;

   f. facilitating the development of a virtual data room (VDR)
with detailed information including financial statements, marketing
materials, customer and supplier lists, management CVs, facilities
and other information the Debtor deems relevant;

   g. circulating any information memorandum and marketing
materials, providing access to the VDR or sending materials to
interested parties regarding the assets after completing
confidentiality documents;

   h. coordinating site visits, communicating and negotiating with,
and obtaining offers from interested parties.

   i. advising the Debtor in structuring a transaction and making
recommendations as to whether or not a particular transaction offer
should be accepted;

   j. assisting with the submission of bid procedures to the court
and conducting an auction that may result therefrom;

   k. negotiating with various stakeholders of the Debtor if
requested by the Debtor; and

   l. providing assistance in transaction structuring and pricing
discussions with potential buyers, on an as-needed basis, in an
effort to guide the transaction to a satisfactory conclusion and
perform related services necessary to maximize the proceeds to be
realized in any transaction.

SC&H Group will be paid as follows:

   a. Monthly Fee. A nonrefundable cash fee of $10,000. Each
monthly fee shall be earned upon the start of the related 30-day
period. After the second monthly fee, 100 percent of all monthly
fees paid to, and received by, the firm shall be credited against
any "transaction fee" except that, in no event, shall such
transaction fee be reduced below zero.

   b. Transaction Fee. The transaction fee shall be equal to the
greater of (i) $200,000, or (ii) the amount resulting from applying
the following formula to the total consideration from all
transactions involving the assets: (1) $200,000 for total
consideration up to and including $3 million; plus 4 percent of
total consideration greater than $3 million and up to and including
$6.5 million; plus 5 percent of total consideration greater than
$6.5 million and up to and including $8 million; plus 6 percent of
total consideration greater than $8 million.

The firm will also be reimbursed for out-of-pocket expenses
incurred.

Kenneth Mann, a managing director at SC&H Group, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Kenneth W. Mann
     SC&H Group, Inc.
     6011 University Blvd., Suite 490
     Ellicott City, MD 21043
     Tel: (888) 850-5862
     Email: kmann@schgroup.com

                  About Electronic Data Magnetics

Electronic Data Magnetics, Inc., a High Point, N.C.-based company
that manufactures and reproduces magnetic and optical media, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D.
N.C. Case No. 21-10222) on April 22, 2021.  At the time of the
filing, the Debtor had between $1 million and $10 million in both
assets and liabilities.  

Judge Lena M. James oversees the case.  

Waldrep Wall Babcock & Bailey, PLLC is the Debtor's legal counsel.
Truist Bank, as lender, is represented by Bell, Davis & Pitt, P.A.


ELITE AUTO: Unsecured Creditors Out of the Money in Plan
--------------------------------------------------------
Elite Auto Dealer Inc., submitted a Plan of Reorganization to
resolve the debts owed on the date of the filing of the petition.

Class 1 consists of the Fausto Benini Secured Claim. The amount of
Fausto Benini's Secured Claim shall be the sum of $279,918.38.
Within 30 days of the Effective Date, Debtor shall release the
following vehicles as full and final payment of the Benini claim:
2012 Nissan Altima, VIN # 1N4AL2APQCN53; and 2007 Nissan Titan, VIN
# 1N6AA06A16N533243.

If the Debtor were to wholesale the vehicles it would receive only
$2,200.00. Here it is a benefit to Creditors that Benini is
receiving two vehicles for a satisfaction of his secured claim
allowing additional assets to be used for administrative and
priority debts.

Class 2 consists of the Wolf Larson Secured Claim. The amount of
Wolf Larson's Secured Claim shall be the sum of $143,590.82. Within
30 days of the Effective Date, Debtor shall release the following
vehicles as full and final payment of the Larson claim: 2007 BMW
X3, VIN # BXPC934X8WJ08694; and 2006 Nissan Maxima, VIN #
1N4BA41E57C832536.

If the Debtor were to wholesale the vehicles it would receive only
$1,300.00. Here it is a benefit to Creditors that Larson is
receiving two vehicles for a satisfaction of his secured claim
allowing additional assets to be used for administrative and
priority debts.

Class 3 consists of Unsecured Claims. Allowed Unsecured Claims
shall receive nothing.

The members shall retain their membership interests in the
Reorganized Debtor and shall receive no distribution.

All sums contemplated to be paid under the Plan to creditors whose
claims are not liquidated or are disputed shall be paid into a
segregated trust account until such claims are an Allowed Claim, in
which case the proceeds shall be disbursed, or such claim shall be
disallowed.

Upon confirmation of the Plan, all property of the estate of the
Debtor shall be revested in the Debtor, which shall retain such
property as the Reorganized Debtor free and clear of all claims and
interests of the creditors, except as set forth in the Plan.

Following Plan confirmation, the Debtor will liquidate all assets
and remit payment. The Debtor shall be liquidated by Anderson Voss.


The Bankruptcy Court has scheduled June 30, 2021, at 9:30 a.m., to
consider confirmation of the Plan.

A full-text copy of the Plan of Reorganization dated May 6, 2021,
is available at https://bit.ly/2RLbgFa from PacerMonitor.com at no
charge.

Counsel for the Debtor:

     Brandy Brown, Esq.
     KUNG & BROWN
     214 S. Maryland Pkwy.
     Las Vegas, NV 89101
     Tel: 702-382-0883
     E-mail: bbrown@ajkunglaw.com

                      About Elite Auto Dealer

Elite Auto Dealer, Inc., is a car dealer in Las Vegas, Nevada.
Elite Auto Dealer filed a Chapter 11 petition (Bankr. D. Nev. Case
No. 20-12221) on May 5, 2020.  In the petition signed by Anderson
Voss, president, the Debtor was estimated to have $500,000 to $1
million in assets and $1 million to $10 million in liabilities.
Brandy Brown, Esq., at Kung & Brown, serves as bankruptcy counsel
to the Debtor.


EPIC ARCADES: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------
The U.S. Trustee for Region 4 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Epic Arcades SC, LLC.
                        
                       About Epic Arcades SC

Epic Arcades SC, LLC sought protection for relief under Chapter 11
of the Bankruptcy Code (Bankr. D.S.C. Case No. 21-101080) on April
16, 2021.  At the time of the filing, the Debtor disclosed $100,001
to $500,000 in assets and $500,001 to $1 million in liabilities.
Judge John E. Waites presides over the case. Barton Brimm, PA
represents the Debtor as legal counsel.


EQT CORP: Moody's Puts Ba2 CFR Under Review for Upgrade
-------------------------------------------------------
Moody's Investors Service placed the ratings of EQT Corporation
under review for upgrade following the announcement that it had
entered into a purchase agreement with Alta Resources Development,
LLC to acquire all of Alta's membership interests in Alta's
upstream and midstream subsidiaries for approximately $2.925
billion (purchase price subject to post-effective date purchase
price adjustments). Alta is a private northeast Pennsylvania
Marcellus Shale dry gas producer. The purchase consists of $1
billion in cash and approximately 105 million shares of EQT common
stock issued directly to Alta's shareholders. EQT will fund the $1
billion cash consideration with cash on hand, drawings under
revolver and/or through one or more debt capital markets
transactions. The transaction is expected to close in the third
quarter of 2021, with an effective date of January 1, 2021, and
will require approval by EQT shareholders.

Upgrades:

Issuer: EQT Corporation

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

On Review for Upgrade

Issuer: EQT Corporation

Probability of Default Rating, Placed on Review for Upgrade,
currently Ba2-PD

Corporate Family Rating, Placed on Review for Upgrade, currently
Ba2

Senior Unsecured Medium-Term Note Program, Placed on Review for
Upgrade, currently (P)Ba2

Senior Unsecured Notes, Placed on Review for Upgrade, currently
Ba2 (LGD4)

Senior Unsecured Shelf, Placed on Review for Upgrade, currently
(P)Ba2

Outlook Actions:

Issuer: EQT Corporation

Outlook, Changed To Rating Under Review From Stable

RATINGS RATIONALE

EQT's ratings review for upgrade reflects a significant improvement
in the company's size and scale through its acquisition of Alta
assets and an expected improvement in its debt leverage. The Alta
acquisition adds about 300,000 net leasehold acres, 1 Bcf/day of
production and significant proved reserves to EQT's portfolio of
assets. The asset purchase also includes midstream gathering
infrastructure that modestly enhances the cash margin of the
revenue from the acquired assets. Two-thirds of the purchase price
is funded with equity and as a result the transaction is modestly
deleveraging in the near-term. Although EQT's debt leverage could
potentially be reduced meaningfully over the long-term from the
company's enhanced size, the company's absolute debt burden is not
likely to be reduced significantly until 2023.

The rating review will focus on EQT's pro forma credit metrics
following completion of the Alta acquisition including its finding
and development costs and capital efficiency, its combined unit
economics, free cash flow generation, its ability and willingness
to repay and reduce its debt balances, its leverage metrics, and
the execution and integration risk of this transaction.

EQT has demonstrated substantial improvement in its capital
efficiency by the reserves growth through 2020, and continued
progress towards its debt reduction target. The company's cost
structure improvements will allow the company to generate
meaningful free cash flow while maintaining its production and its
improved credit metrics through the volatile natural gas price
environment. The company's combo development method to efficiently
develop its acreage, its commodity hedge position and the prospect
of further debt reduction leading to improved credit metrics
contribute to the review for upgrade. Furthermore, the company's
continued focus on absolute debt reduction and strengthening its
commodity hedge book points to increased certainty in cash flow and
enhanced credit metrics. Moody's expects the company to exercise
similar restraint on 2021 and 2022 capital spending, as it did in
2020, to prioritize debt reduction over reserves and production
growth.

Moody's expects to conclude the review following the closing of the
acquisition, which is anticipated to be completed in the third
quarter of 2021. The transaction is subject to the approval of EQT
shareholders. Based on current information, the Corporate Family
Rating and ratings on the existing notes are likely to be upgraded
by one notch at the conclusion of the review, resulting in a Ba1
CFR and Ba1 ratings on the senior unsecured notes.

Moody's expects EQT will have very good liquidity as reflected in
its SGL-1 Speculative Grade Liquidity (SGL) Rating. As of March 31,
2021, EQT had nominal cash and approximately $300 million of
outstanding borrowings under the revolving credit facility maturing
in July 2023. The revolver borrowings were primarily used for
collateral and margin deposits associated with the company's over
the counter derivative instrument contracts and exchange traded
natural gas contracts. The company also has approximately $800
million of letters of credit posted from the revolver. EQT's credit
facility contains a debt to capital limitation of 65%. The company
will remain in compliance with the covenant. EQT also has
substantial natural gas reserves and acreage which could be sold or
borrowed against to provide additional liquidity if necessary. In
addition to the revolver maturity in July 2023, EQT has $569
million of debt due in October 2022. Moody's expects the company to
tender for its 2022 debt and pay it off in full by year-end 2021.

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

EQT's ratings could be upgraded if the company executes on its debt
reduction targets while maintaining production and generating free
cash flow. The company's retained cash flow to debt (RCF/debt)
ratio must be sustained above 40% and the leveraged full cycle
ratio (LFCR) sustained above 1.5x.

EQT's ratings could be downgraded if the company fails to
meaningfully reduce debt or if there is a substantial decline in
reserves and production. The ratings could be downgraded if
RCF/debt ratio falls below 25% on a sustained basis.

The principal methodology used in these ratings was Independent
Exploration and Production Industry published in May 2017.

EQT Corporation is an independent exploration and production (E&P)
company focused in the Appalachian Basin.


EQUESTRIAN EVENTS: Wins Cash Collateral Access Thru May 31
----------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois has
authorized Equestrian Events, LLC to use the cash collateral of
Skyylight Services and Silver Bottom, LLC on an interim basis in
accordance with the budget through May 31, 2021, with a 10%
variance.

The Debtor requires the use of cash collateral to continue its
business operations.

The Debtor owes not less than $1,012,480 to Skyylight and not less
than $303,190 to Silver Bottom.

The Debtor is granted use of cash collateral subject to these
variances:

     (i) Any expenditures for any single line item may not exceed
the total for that line item by more than 10% percent for a given
budget period, except by written agreement of the Lenders;

    (ii) All expenditures that exceed any budget line item will be
identified and provided to the Lenders in a written summary within
five business days of payment; and

   (iii) The Debtor will provide notice of all estimated revenues
and expenditures of any clinic at least five business days prior to
the clinic. To the extent any revenues or expenditures are
inconsistent with the May Budget, the Debtor may seek the written
consent of the Lenders to proceed with the clinic, which consent
will not be unreasonably withheld.

To the extent there is a diminution in value of the interests of
Skyylight in the Lenders Prepetition Collateral and/or the Lenders
Cash Collateral, Skyylight is granted effective as of the Petition
Date:

    (a) replacement liens on all property of the Debtor including
any proceeds recovered on claims under Sections 544, 547, 548 and
549 of the Bankruptcy Code in the amount of all Diminution in
Skyylight Property Value; and

     (b) an allowed super-priority administrative claim pursuant to
Section 507(b) of the Bankruptcy Code, in the amount of all
Diminution in Skyylight Property Value, with priority over all
other administrative expense claims and priority unsecured claims
against the Debtor or its bankruptcy estate.

To the extent there is a diminution in value of the interests of
Silver Bottom in the Lenders Prepetition Collateral and/or the
Lenders Cash Collateral, Silver Bottom is granted effective as of
the Petition Date:

     (a) replacement liens on all Adequate Protection Collateral in
the amount of all Diminution in Silver Bottom Property Value; and

     (b) an allowed super-priority administrative claim as of the
Petition Date pursuant to Section 507(b) of the Bankruptcy Code, in
the amount of all Diminution in Silver Bottom Property Value, with
priority over all other administrative expense claims and priority
unsecured claims against the Debtor or its bankruptcy estate,
whether now existing or hereafter arising, except for the claims of
Skyylight.

The Skyylight Adequate Protection Liens and the Silver Bottom
Adequate Protection Liens are valid, perfected, and enforceable
without any further action by the Debtor, Skyylight or Silver
Bottom, and need not be separately documented.

Beginning on May 1, 2021, the Debtor will make adequate protection
payments to Skyylight in the amount of $7,429 and to Silver Bottom
in the amount of $2,041.  Subsequent payments will be due on the
1st of each successive month. The payments may, but need not, be
applied by each of the Lenders first to outstanding expenses, and
other charges owed pursuant to or in accordance with the Mortgages
or the Lenders' other loan documents, then to accrued and unpaid
interest on the Debtor's obligations to the Lenders, and then to
outstanding principal.

A hearing on the continued use of cash collateral is scheduled for
May 17 at 1:30 p.m. via Zoom.

A copy of the order is available for free at https://bit.ly/3o3Y4Hl
from PacerMonitor.com.

                   About Equestrian Events, LLC

Equestrian Events, LLC operates a horse boarding business at
45W015-45W017 Welter Rd, Maple Park, Illinois.  It has 100%
ownership interest in the property, which has a current value of
$2.10 million.

Equestrian Events filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill. Case No.
20-21793) on Dec. 21, 2020. Brian Anderson, its manager, signed the
petition.

At the time of filing, the Debtor disclosed total assets of
$2,186,326 and total liabilities of $3,162,525.

Judge Timothy A. Barnes oversees the case.

Springer Larsen Greene, LLC serves as the Debtor's legal counsel.

Skyylight Services and Silver Bottom, LLC, as Lenders, are
represented by Mark A. Carter, Esq., Richard Polony, Esq., and
Daniel L. Morriss, Esq. at HINSHAW & CULBERTSON LLP as counsel.



EZEKIEL LAND: Seeks to Hire Wiggam & Geer as Legal Counsel
----------------------------------------------------------
Ezekiel Land, LLC seeks approval from the U.S. Bankruptcy Court for
the Northern District of Georgia to employ Wiggam & Geer, LLC as
its legal counsel.

The firm will provide these services:

   a. prepare pleadings and applications;

   b. conduct examination;

   c. advise the Debtor of its rights, duties and obligations;

   d. consult with and represent the Debtor with respect to a
Chapter 11 plan;

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

   f. take other actions incident to the proper preservation and
administration of the Debtor's estate and business.

Wiggam & Geer will be paid at these rates:

     Attorneys                $425 per hour
     Legal Assistants         $150 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $11,738.

Will Geer, Esq., a partner at Wiggam & Geer, disclosed in a court
filing that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

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

                        About Ezekiel Land

Ezekiel Land, LLC filed a Chapter 11 bankruptcy petition (Bankr.
N.D. Ga. Case No. 21-52756) on April 25, 2021.  At the time of the
filing, the Debtor had between $1 million and $10 million in both
assets and liabilities.  Judge Lisa Ritchey Craig oversees the
case.  Wiggam & Geer, LLC is the Debtor's legal counsel.


FILLIT INC: Unsecured Creditors Unimpaired in Plan
--------------------------------------------------
Debtor Fillit, Inc., and DIP lender NP Palmyra filed with the U.S.
Bankruptcy Court for the District of New Jersey a Combined
Disclosure Statement and Chapter 11 Plan of Reorganization dated
May 6, 2021.

The Debtor is the owner of 104 acres of commercial property within
the Borough of Palmyra, Burlington County, New Jersey (the "Fillit
Property"). On November 30, 2020, in connection with the Debtor's
efforts to avoid foreclosure on, and maximize the value of, its
real property, it commenced this Bankruptcy Case.

Implementation of the reorganization through the Combined
Disclosure Statement and Plan allows the Debtor and its Estate to
achieve a number of benefits for the Debtor's creditors, including
ensuring that no Holders of Claims or Equitable Interests are
impaired; and shortening the duration of this Chapter 11 Case, and
thus curtailing the continued accumulation of administrative
expenses to the estate and increasing recoveries to unsecured
creditors.

As a result of successful negotiations between the Debtor and the
Exit Financing Lender, the Debtor proposes this Combined Disclosure
Statement and Plan. The Debtor and the NP Palmyra are the
proponents of the Combined Disclosure Statement and Plan. The
Combined Disclosure Statement and Plan will be funded by the
proceeds of the Exit Financing Loan.

The Combined Disclosure Statement and Plan is a chapter 11 plan of
reorganization. The Combined Disclosure Statement and Plan
accomplishes a number of beneficial outcomes for the Debtor and its
creditors, including among others:

     * The Debtor's Emergence from Chapter 11: except as otherwise
provided in this Combined Disclosure Statement and Plan, the
Reorganized Debtor shall continue to exist on and after the
Effective Date as a corporation, with all of the powers of such an
entity under the laws of the State of New Jersey and as provided
under the Debtor's governing organizational documents in effect
immediately prior to the Effective Date.

     * The Assumption of the Land Purchase Option Agreement: the
assumption of the Land Purchase Option Agreement will preserve the
right of NP Palmyra to acquire the Fillit Property after the
Effective Date, ensures that the Debtor is not in default of the
DIP Obligations.

     * Exit Financing to Fund the Distributions: this Combined
Disclosure Statement and Plan provides for Distributions to be made
from the proceeds of the Exit Financing Loan. The Exit Financing
Loan ensures the feasibility of Distributions to be made to Holders
of Claims.

     * All Allowed Secured Claims will be Unimpaired: this Combined
Disclosure Statement and Plan provides treatment that leaves
Allowed Secured Claims unimpaired, namely (i) Cash in an amount
equal to such Allowed Secured Claim or (ii) such other treatment
that renders such Holder's Allowed Secured Claim unimpaired.

     * Preservation of All Environmental Litigation Claims: this
Combined Disclosure Statement and Plan provides for the
Reinstatement of all Environmental and Redevelopment Claims,
thereby ensuring that such Claims are unaffected by the Combined
Disclosure Statement and Plan.

Class 3 consists of General Unsecured Claims. Class 3 is unimpaired
by the Combined Disclosure Statement and Plan. Except to the extent
that a Holder of a General Unsecured Claim agrees to a less
favorable or different treatment, on, or as soon as reasonably
practicable after, the later of the Effective Date or the date such
General Unsecured Claim becomes an Allowed General Unsecured Claim,
each Holder of an Allowed General Unsecured Claim shall have such
Claim Reinstated.

Class 5 consists of the Equity Interests in the Debtor. On the
Effective Date, the Estate of Angelo Campo will continue to own
100% of all existing Equity Interests in the Debtor.

Allowed Claims shall be paid by the Debtor and/or the Reorganized
Debtor, solely from the Debtor and/or Reorganized Debtor's assets,
including, without limitation, the Exit Financing Loan.

A full-text copy of the Combined Plan and Disclosure Statement
dated May 6, 2021, is available at https://bit.ly/2SGE2XY from
PacerMonitor.com at no charge.

Counsel to the Debtor:

     LOWENSTEIN SANDLER LLP
     Kenneth A. Rosen, Esq.
     Phillip Khezri, Esq.
     One Lowenstein Drive
     Roseland, New Jersey 07068
     Telephone: (973) 597-2500
     Facsimile: (973) 597-2400
     E-mail: krosen@lowenstein.com
             pkhezri@lowenstein.com

                         About Fillit, Inc.

Fillit, Inc., d/b/a Fillit Corp., is engaged in activities related
to real estate.

Fillit sought Chapter 11 protection (Bankr. D.N.J. Case No.
20-23140) on November 30, 2020. In the petition signed by James
Campo, president, the Debtor was estimated to have $10 million to
$50 million in assets and $1 million to $10 million in liabilities
as of the bankruptcy filing.  The Honorable Christine M. Gravelle
is the case judge. LOWENSTEIN SANDLER, LLP, led by Kenneth A.
Rosen, is the Debtor's counsel.


FRANCESCA'S HOLDINGS: Files Liquidating Plan After Sale to TerraMar
-------------------------------------------------------------------
Francesca's Holdings Corporation, Francesca's, LLC, Francesca's
Collections, Inc., and Francesca's Services Corporation filed a
Combined Disclosure Statement and Plan.

The Plan constitutes a liquidating chapter 11 plan for the Debtors
that seeks to distribute the net proceeds from the sale of the
Debtors' business, provide for the termination of the Debtors'
remaining business operations, liquidate the Debtors' remaining
assets, and wind down the Debtors' affairs in an orderly process.

On Jan. 11, 2021, the Bankruptcy Court entered an order designating
Francesca's Acquisition, LLC, an affiliate of TerraMar Capital LLC,
and Tiger Capital LLC, as the stalking horse bidder with a cash
purchase price of $17.36 million (subject to certain purchase price
adjustments) for substantially all of the Debtors' assets.  This
bid served as a springboard for an active auction involving
multiple bidders that took place over two full days from Jan. 15,
2021, through Jan. 17, 2021.  The Debtors reconvened on Jan. 19,
2021, to announce that (a) the Buyer was the successful bidder for
substantially all of the Debtors' assets for a cash purchase price
of $18.0 million, plus the Promissory Note for $1.25 million of
additional consideration, the assumption of approximately $7.74
million in Assumed Liabilities, and the assumption of all open
customer orders and ordinary course purchase orders, and (b) MAS
Acquisitions, LLC, was the backup-bidder.  Following the auction,
the Debtors and the Buyer executed the Asset Purchase Agreement,
the Agency Agreement, and additional ancillary agreements.  On Jan.
21, 2021, the Bankruptcy Court approved the sale to the Buyer, and
on Jan. 22, 2021, the Bankruptcy Court entered the Sale Order.  The
Sale closed on Jan. 30, 2021.

The deadline to vote on the Plan is June 29, 2021. Ballots must be
submitted electronically through the Voting Agent's online
balloting platform, or the Voting Agent must physically RECEIVE
original ballots by mail or overnight delivery, on or before the
Voting Deadline.  Ballots received after the Voting Deadline may
not be counted.

The Plan will treat unsecured claims and interests as follows:

   * Class 3 – General Unsecured Claims.  Each holder of an
Allowed General Unsecured Claim shall receive, in full and final
satisfaction, settlement, release, and discharge of, and in
exchange for each Allowed General Unsecured Claim, its pro-rata
share of the GUC Plan Consideration. Class 3 is impaired.  GUC Plan
Consideration means the proceeds of any Estate Assets remaining
after the satisfaction in full of all Senior Claims and payment of
the Plan Administrator Operating Expenses.

   * Class 4 – Equity Interests.  On the Effective Date, all
existing Equity Interests in the Debtors shall be canceled.  Class
4 is impaired.

The Debtors shall fund Distributions under the Plan with cash on
hand, the Promissory Note, and all other proceeds, if any,
generated from the liquidation of the Estate Assets, including,
without limitation, any Pre-Closing Tax Refunds.

Co-Counsel to the Debtors:

     Mark D. Collins
     Michael J. Merchant
     Jason M. Madron
     RICHARDS, LAYTON & FINGER, P.A.
     One Rodney Square
     920 North King Street
     Wilmington, Delaware 19801
     Telephone: (302) 651-7700
     Facsimile: (302) 651-7701
     E-mail: collins@rlf.com
             merchant@rlf.com
             madron@rlf.com

     Maria J. DiConza
     Joseph Zujkowski
     Diana M. Perez
     O'MELVENY & MYERS LLP
     Times Square Tower
     Seven Times Square
     New York, New York 10036
     Telephone: (212) 326-2000
     Facsimile: (212) 326-2061
     E-mail: mdiconza@omm.com
             jzujkowski@omm.com
             dperez@omm.com

A copy of the Disclosure Statement and Plan is available at
https://bit.ly/3f0hAAy from Stretto, the claims agent.

                    About Francesca's Holdings

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

Judge Brendan Linehan Shannon oversees the cases.  

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

The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Debtors' cases.
Cole Schotz P.C. and Province, LLC serve as the committee's legal
counsel and financial advisor, respectively.


FRANCIS FARMS: Asks May 17 Reply Deadline to Rehoboth Property Sale
-------------------------------------------------------------------
Francis Farms Holdings, LLC, asks the U.S. Bankruptcy Court for the
Eastern District of Massachusetts to reduce the response/objection
deadline to its proposed private sale of the commercial real estate
located at 151R County Street/19-33 Farm Road, in Rehoboth,
Massachusetts, to the Town of Rehoboth for the sum of $2.4 million,
subject to higher and better offers.

The Sale Motion and the Notice are filed contemporaneously with the
Motion to Shorten.

The normal objection deadline would be 20 days from the date of
filing of the Sale Motion and Notice.  Therefore, the objection
deadline unless reduced, is May 24, 2021 or later.  The Debtor asks
that the Court shortens the deadline for responses/objections to
the Sale Motion and Notice to May 17, 2021, at 4:00 p.m. and a
hearing as soon as possible thereafter, if a hearing is required.


There are accruing per diem charges of $296.82 being charged by the
holder of the first mortgage and real estate taxes continue to
accrue.  All creditors will be paid in full if the sale is
approved.  Expedited consideration of the Motion is sought so the
closing on the Real Estate may be held as soon as possible during
the month of May 2021.

                    About Francis Farms Holdings

Francis Farms Holdings, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case No. 21-10273) on March
3,
2021.  David Cascioli, manager, signed the petition.  In the
petition, the Debtor disclosed between $1 million and $10 million
in both assets and liabilities.

Judge Janet E. Bostwick oversees the case.

Gary W. Cruickshank, Esq., serves as the Debtor's legal counsel.



FRANCIS FARMS: Files Notice of May 20 Hearing on Property Sale
--------------------------------------------------------------
Francis Farms Holdings, LLC, filed with the U.S. Bankruptcy Court
for the Eastern District of Massachusetts a notice of the proposed
private sale of the commercial real estate located at 151R County
Street/19-33 Farm Road, in Rehoboth, Massachusetts, to the Town of
Rehoboth for the sum of $2.4 million, subject to higher and better
offers.

The Property is owned by the Debtor.

The Proposed Buyer has no relationship to the Debtor or any party
in the case except that the Proposed Buyer, is a creditor of the
Debtor in the approximate amount of $30,000 for unpaid real estate
taxes.

The sale will take place on or after May 25, 2021, or sooner if
possible if the Court approves a reduced time.  The Proposed Buyer
will pay a deposit of $1,000.  The terms of the proposed sale are
more particularly described in the Motion for Order Authorizing and
Approving Private Sale of Property of the Estate filed with the
Court contemporaneously therewith.  The Motion to Approve Sale and
a draft purchase and sale agreement, both of which have been filed
with the Court, are available at no charge upon written request
from the Debtor's counsel.

To the best of the knowledge of the Debtor, these are the following
liens, claims, and encumbrances on the Property which will be paid
at the closing without further order of the Court:

     A. Real estate taxes and other municipal obligations due or
that may become due to the Town of Rehoboth for real estate taxes
and other municipal obligations to the date of the sale will be
paid directly to the Town of Rehoboth or the Buyers as part of the
closing adjustments.  To the best of the knowledge of the
undersigned Counsel to the Debtor, there is a balance due to the
Town of Rehoboth in the approximate amount of $30,000.

     B. Documentary tax stamps as well as the Seller's customary
recording expense;

     C. First Mortgage to Joseph Ruggerio as successor in interest
to Bristol County Savings Bank in the approximate amount of
$1,306,502.921 as of April 12, 2021, with a per diem thereafter of
$296.82.  The entire balance due to the Lender on the closing date
will be paid in full.

     D. Second mortgage to The Small Business Administration in the
amount of $938,314.48 as of April 13, 2021.  The undersigned
counsel is informed there is no per diem interest charge asserted
by the SBA.

     E. There is no broker in the sale.

Then Town meeting approval by the Town of Rehoboth is scheduled to
occur on May 11, 2021.

A hearing on the Motion is set for May 20, 2021, at 2:00 p.m.  To
participate in the hearing dial 877.336.1839 and enter access code
1378281#.  The Objection Deadline is May 19, 2021, at noon.

Through the Notice, higher offers for the Property are hereby
solicited.  Any higher offer must be at least $20,000 greater than
the offer of $2.4 million or at least $2.42 million.  Any higher
offer must be accompanied by a cash deposit of $5,000 made payable
to the undersigned as Counsel to Francis Farms Holdings, LLC.
Higher offers must be on the same terms and conditions provided in
the Motion for Sale and the Notice, other than the higher purchase
price.

At the hearing on the sale the Court may 1) consider any requests
to strike a higher offer; 2) determine further terms and conditions
of the sale, 3) determine the requirements for further competitive
bidding, and 4) require one or more rounds of sealed or open bids
from the original offeror and any other qualifying offeror.

The deposit will be forfeited to the estate if the successful
purchaser fails to complete the sale by the date ordered by the
Court.  If the sale is not completed by the buyer approved by the
Court, the Court, without further hearing, may approve the sale of
the Property to the next highest bidder.

                    About Francis Farms Holdings

Francis Farms Holdings, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case No. 21-10273) on March
3,
2021.  David Cascioli, manager, signed the petition.  In the
petition, the Debtor disclosed between $1 million and $10 million
in both assets and liabilities.

Judge Janet E. Bostwick oversees the case.

Gary W. Cruickshank, Esq., serves as the Debtor's legal counsel.



FRANCIS FARMS: May 20 Hearing on $2.4M Sale of Rehoboth Property
----------------------------------------------------------------
Judge Janet E. Bostwick of the U.S. Bankruptcy Court for the
Eastern District of Massachusetts reduced the response/objection
deadline to Francis Farms Holdings, LLC's proposed private sale of
the commercial real estate located at 151R County Street/19-33 Farm
Road, in Rehoboth, Massachusetts, to the Town of Rehoboth for the
sum of $2.4 million, subject to higher and better offers.

The Court will hold a telephonic hearing on the Motion on May 20,
2021, at 2:00 p.m.  Objections and higher offers will be filed by
May 19, 2021, at 12:00 p.m.

The Debtor will immediately give notice of the Motion, the hearing,
and the objection deadline by (i) serving copies of the Motion, the
Notice of Sale, and the Order on all creditors, interested parties,
and parties having filed an appearance, by electronic mail or other
method designed to provide immediate notice, or (ii) giving
telephonic notice of the objection deadline, the hearing date and
the contents of the Motion followed by service of copies of the
Motion, the Notice of Sale, and the Order by first class mail,
postage prepaid. The Debtor will file a certificate of service
(including the manner of service) by May 5, 2021.

Because of the concerns about COVID-19, all participants, including
attorneys, the debtor(s), witnesses, affiants, and other attendees
will appear by telephone, and may not appear in person.   To appear
telephonically, attendees shall, five minutes before the appointed
time of hearing, dial (877) 336-1839 and enter access code
1378281#.

                    About Francis Farms Holdings

Francis Farms Holdings, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case No. 21-10273) on March
3,
2021.  David Cascioli, manager, signed the petition.  In the
petition, the Debtor disclosed between $1 million and $10 million
in both assets and liabilities.

Judge Janet E. Bostwick oversees the case.

Gary W. Cruickshank, Esq., serves as the Debtor's legal counsel.



FRANCIS FARMS: Seeks to Hire McLaughlinQuinn as Real Estate Counsel
-------------------------------------------------------------------
Francis Farms Holdings, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Massachusetts to employ
McLaughlinQuinn, LLC as its real estate counsel.

Debtor requires the assistance of a real estate counsel to
negotiate a sale agreement and other issues relative to the sale of
its real estate located at 151R County St., 19-33 Farm Road,
Rehoboth, Mass.

McLaughlinQuinn will be paid at hourly rates ranging from $125 to
$450 and reimbursed for out-of-pocket expenses incurred.  The
retainer fee is $6,500.

Jeffrey Cianciolo, Esq., a partner at McLaughlinQuinn, disclosed in
a court filing that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Jeffrey B. Cianciolo, Esq.
     McLaughlinQuinn LLC
     148 West River Street, Suite 1E
     Providence, RI 02904
     Tel: (401) 421-5115
     Email: jcianciolo@mclauglinquinn.com

                   About Francis Farms Holdings

Francis Farms Holdings, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case No. 21-10273) on March 3,
2021. David Cascioli, manager, signed the petition. In the
petition, the Debtor disclosed between $1 million and $10 million
in both assets and liabilities.  Judge Janet E. Bostwick oversees
the case.  Gary W. Cruickshank, Esq., and McLaughlinQuinn, LLC
serve as the Debtor's bankruptcy counsel and real estate counsel,
respectively.


FRANCIS FARMS: Town Buying Rehoboth Commercial Property for $2.4M
-----------------------------------------------------------------
Francis Farms Holdings, LLC, asks the U.S. Bankruptcy Court for the
Eastern District of Massachusetts to authorize the private sale of
the commercial real estate located at 151R County Street/19-33 Farm
Road, in Rehoboth, Massachusetts, to the Town of Rehoboth for the
sum of $2.4 million, subject to higher and better offers.

The Real Estate is owned by the Debtor.

The Debtor is filing contemporaneously with the Motion a Notice of
Intended Private Sale which proposes to sell the Real Estate,
together with a deadline for submitting objections and higher
offers and a notice of hearing.  

The Proposed Buyer is a creditor of the Debtor with a claim for
outstanding real estate taxes of approximately $30,000.  The Debtor
is informed that the Proposed Buyer will utilize the Real Estate
for its new senior center.

It is contemplated that from the sale proceeds of $2.4 million,
there will be paid the following obligations:

     A. Real estate taxes and other municipal obligations due or
that may become due to the Town of Rehoboth for real estate taxes
and other municipal obligations to the date of the sale will be
paid directly to the Town of Rehoboth or the Buyers as part of the
closing adjustments.  To the best of the knowledge of the
undersigned Counsel to the Debtor, there is a balance due to the
Town of Rehoboth in the approximate amount of $30,000.

     B. Documentary tax stamps as well as Seller’s customary
recording expense;

     C. First Mortgage to Joseph Ruggerio as successor in interest
to Bristol County Savings Banks ("Lender") in the approximate
amount of $1,306,502.921 as of April 12, 2021 with a per diem
thereafter of $296.82.  The entire balance due to the Lender on the
closing date will be paid in full.  

     D. Second mortgage to The Small Business Administration in the
amount of $938,314.48 as of April 13, 2021.  The Debtor's counsel
is informed there is no per diem interest charge asserted by the
SBA.

     E. There is no broker in the sale.

The agreement will be finalized by the Debtor if its request for
the employment of Special Counsel is approved.

The Debtor represents that the sale of the Real Estate at private
sale rather than public sale is in the best interest of the estate
since a public auction sale is not likely to result in a gross sale
price reflective of comparable market value as any auction sale
generally contains various uncertainties and the expected costs for
advertisement of the sale will not be a concern if the private sale
is allowed.

The Debtor asks that, in accordance with 11 U.S.C. 363(b)(1)(f),
Fed.R. Bankr. P.6004(a) and MLBR 6004-1(a), it be authorized to
convey, all right, title and interest that it may have in the Real
Estate to the Buyer, free and clear of all liens, claims and
encumbrances.  It further seeks authority to have the payments set
forth made at the closing on the sale of the Real Estate without
further order of the Court, and that the Court waives the 14-day
period provided by F.R.B.P. 6004.

A copy of the Purchase & Sale Agreement is available at
https://tinyurl.com/uy4uz3k8 from PacerMonitor.com free of charge.

                    About Francis Farms Holdings

Francis Farms Holdings, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case No. 21-10273) on March
3,
2021.  David Cascioli, manager, signed the petition.  In the
petition, the Debtor disclosed between $1 million and $10 million
in both assets and liabilities.

Judge Janet E. Bostwick oversees the case.

Gary W. Cruickshank, Esq., serves as the Debtor's legal counsel.



FREEDOM COMMUNICATIONS: CDTFA Files Opposition to Estimation Motion
-------------------------------------------------------------------
Freedom Communications, Inc., a Delaware corporation, et al., and
the Official Committee of Unsecured Creditors submitted a Second
Amended Joint Chapter 11 Plan of Liquidation and a Disclosure
Statement on May 6, 2021.

The Bankruptcy Court has scheduled the Confirmation Hearing to
commence on July 7, 2021, at 2:00 p.m., before the Honorable Mark
S. Wallace, United States Bankruptcy Judge, in the United States
Bankruptcy Court for the Central District of California, Santa Ana
Division.

Objections to Confirmation of the Plan must be filed and served so
that they are actually received by no later than June 9, 2021, at
5:00 p.m.

The Second Amended Disclosure Statement discusses the opposition
filed by CDTFA to the Estimation Motion (the "Estimation
Opposition") pursuant to which it raised technical issues regarding
the Bankruptcy Court's ability to grant the relief requested by the
Debtors. In addition, the CDTFA contested the Debtors' positions
regarding the amount of the CDTFA's asserted claims and the amount
of the Refund Claim on the merits.

The primary purpose of the Estimation Motion was to establish the
feasibility of the Debtors' Plan. Based upon primarily technical
arguments asserted by the CDTFA in the Estimation Opposition, the
Bankruptcy Court denied the Estimation Motion with prejudice.
However, the Bankruptcy Court further stated that while it was not
prejudging or actually deciding the merits of the Refund Claim,
based on the information presented in connection with the
Estimation Motion, "the Court finds that, solely for purposes of
determining the feasibility of a plan of reorganization, it is more
likely than not that the Debtors will recover refunds from the
CDTFA in amounts sufficient to fund a Chapter 11 Plan."

The Debtors intend to commence in the immediate future an adversary
proceeding pursuant to Bankruptcy Code Section 505 in order to
obtain a determination of the amount of the Refund Claim. The
Debtors will also be filing formal claims objections with respect
to the claims being asserted by the CDTFA.

The source of all distributions and payments under the Plan will be
the Distributable Assets and the proceeds thereof, including,
without limitation, the Debtors' Cash on hand and proceeds from any
sale or other disposition of the Debtors' assets and prosecution of
Retained Rights of Action.

The Debtors estimate that, as of the Effective Date, the Debtors'
Cash on hand will be approximately $6,500,000.00. This estimated
amount of Cash is based on the assumption that the Debtors will
ultimately receive approximately $5,000,000 in connection with the
Refund Claim.

Like in the prior iteration of the Plan, Holders of Allowed General
Unsecured Claims will receive any remaining Net Distributable
Estate Assets after the payment of (or reserves for) Allowed
Administrative Expenses, Allowed Priority Tax Claims, Allowed
Priority Non-Tax Claims, Allowed Miscellaneous Secured Claims, and
Plan Expenses; provided that in the event that the aggregate Cash
recovery for Holders of Allowed General Unsecured Claims (other
than the PBGC) exceeds $1,000,000, then any excess Cash proceeds
will be shared ratably by the Holders of Allowed General Unsecured
Claims and the Holder of the PBGC Unsecured Claims.

The PBGC (or other Holder of the PBGC Unsecured Claims) will
receive the treatment provided for the PBGC Unsecured Claims set
forth in the PBGC Settlement, including, as noted, the PBGC sharing
ratably with Holders of Allowed Class 3 General Unsecured Claims
any excess Cash proceeds over $1,000,000 in the aggregate.
Unsecured creditors will recover 0.0% to 5.0% of their claims.

A copy of the Second Amended Disclosure Statement dated May 6,
2021, is available at https://bit.ly/3y5J68j from Donlinrecano, the
claims agent.

Counsel for the Debtors:

     Alan J. Friedman
     SHULMAN BASTIAN FRIEDMAN & BUI LLP
     100 Spectrum Center Drive, Suite 600
     Irvine, California 92618
     Telephone: (949) 340-3400
     Facsimile: (949) 340-3000
     Email: afriedman@shulmanbastian.com

Counsel for the Official Committee of Unsecured Creditors:

     Robert J. Feinstein
     Jeffrey W. Dulberg
     PACHULSKI STANG ZIEHL & JONES LLP
     10100 Santa Monica Blvd., 13th Floor
     Los Angeles, CA 90067
     Telephone: (310) 277-6910
     Facsimile: (310) 201-0760
     Email: rfeinstein@pszjlaw.com
            akornfeld@pszjlaw.com
            jdulberg@pszjlaw.com

                   About Freedom Communications

Headquartered in Santa Ana, Calif., Freedom Communications, Inc.,
owned two daily newspapers -- The Press-Enterprise in Riverside,
California and The Orange County Register in Santa Ana,
California.

Freedom Communications and 24 of its affiliates sought Chapter 11
bankruptcy protection in California with the intention of selling
their assets to a group of local investors led by Rich Mirman,
Freedom's chief executive officer and publisher.

Freedom Communications, Inc., et al., filed Chapter 11 bankruptcy
petitions (Bankr. C.D. Cal. Lead Case No. 15-15311) on Nov. 1,
2015. In the petition signed by Richard E. Mirman, the CEO, Freedom
Communications Holdings estimated assets and liabilities in the
range of $10 million to $50 million.

William N. Lobel, Esq., Alan J. Friedman, Esq., Beth E. Gaschen,
Esq., and Christopher J. Green, Esq., at Lobel Weiland Golden
Friedman LLP, serve as the Debtors' counsel.  The Debtors employed
Shulman Hodges & Bastian LLP, as general insolvency counsel;
GlassRatner Advisory & Capital Group LLC as financial advisor and
consultant; and Donlin, Recano & Company, Inc., as the noticing,
claims and balloting/ solicitation agent. FTI Consulting, Inc. was
tapped to review Pension Benefit Guaranty Corporation (PBGC)
Claims.

The Debtors tapped Robert J. Feinstein, Esq. and Jeffrey W.
Dulberg, Esq., at Pachulski Stang Ziehl & Jones LLP, as counsel;
and The Law Offices of A. Lavar Taylor LLP as special tax counsel.


GBT TECHNOLOGIES: Incurs $5.4 Million Net Loss in First Quarter
---------------------------------------------------------------
GBT Technologies Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $5.38 million on $45,000 of sales for the three months ended
March 31, 2021, compared to a net loss of $10.01 million $45,000 of
sales for the three months ended March 31, 2020.

As of March 31, 2021, the Company had $4.83 million in total
assets, $25.45 million in total liabilities, and a total
stockholders' deficit of $20.62 million.

The Company's cash was $101,570 and $113,034 and $59,634 at March
31, 2021 and Dec. 31, 2020, respectively.  Cash used in operating
activities during the three months ended March 31, 2021 was
$457,005, compared to $366,846 during the same period in 2020.
Significant differences exist between the periods, including,
change in fair value of derivative liability, financing costs,
impairment of assets and unrealized gain (loss) on marketable
equity securities.  The Company's working capital position improved
going from a working capital deficit of $27,710,040 at Dec. 31,
2020 to a working capital deficit of $22,274,701 at March 31, 2021,
principally as a result of a decrease in derivative liability and a
decrease in convertible notes payable.  Cash flows used in
investing activities were $0 during the three months ended March
31, 2021, compared to $1,750 for the same period in 2020.  Cash
from financing activities for the three months ended March 31, 2021
was $445,541, compared to $321,639 for the same period in 2020.
The increase is due to the issuance of convertible notes in 2021.

The Company sustained net losses of $5,375,609 for the three months
ended March 31, 2021.  In addition, the Company had a working
capital deficit of $22,274,701 and accumulated deficit of
$276,026,948 at March 31, 2021.

In September of 2017 the Company purchased the assets of RWJ
Advanced Marketing, LLC, and then after ECS Prepaid LLC, Electronic
Check Services, Inc. and Central States Legal Services, Inc. in
2018.  RWJ and ECS have historically generated significant revenues
which we do not expect to continue in the future, as the Company
divested its investment in ECS Prepaid LLC, Electronic Check
Services, Inc. and Central States Legal Services, Inc. on or around
September 2019, left only with the acquired assets from RWJ
Advanced Marketing, LLC which in litigation.  In addition, during
the last half of 2018 and the first few months of 2019, the Company
has raised approximately $9,500,000 of net proceeds through the
issuance of convertible debt and notes payable.

"We intend to continue to make investments to support our business
growth and we will require additional funds to respond to business
challenges, including the need to develop new features and products
or enhance our existing products, improve our operating
infrastructure or acquire complementary businesses and
technologies. Further, we need additional capital to continue
operations. Accordingly, we need to engage in equity or debt
financings to secure additional funds.  We expect that we have
sufficient capital to maintain operations through the end of 2021.
In order to fully implement our business plan, we will need to
raise $10,000,000.  The Company will need to raise additional
capital in the future of which there is no guarantee that the
Company will be able to successfully raise such capital on
acceptable terms.  With the current cash on hand, cash in our
attorney's trust account and additional cash anticipated to be
raised in the future, we believe we will have sufficient cash to
meet our obligations for the next 12 months," the Company stated in
the report.

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

https://www.sec.gov/Archives/edgar/data/1471781/000173112221000784/e2718_10q.htm

                             About GBT

Headquartered in Santa Monica, CA, GBT Technologies, Inc. is
targeting growing markets such as development of Internet of Things
(IoT) and Artificial Intelligence (AI) enabled networking and
tracking technologies, including wireless mesh network technology
platform and fixed solutions, development of an intelligent human
body vitals device, asset-tracking IoT, and wireless mesh networks.
The Company derived revenues from the provision of IT services.
The Company is seeking to generate revenue from the licensing of
its technology.

GBT Technologies reported a net loss of $17.99 for the year ended
Dec. 31, 2020, compared to a net loss of $186.51 for the year ended
Dec. 31, 2019.  As of Dec. 31, 2020, the Company had $1.16 million
in total assets, $29.02 million in total liabilities, and a total
stockholders' deficit of $27.86 million.

Lakewood, CO-based BF Borgers CPA PC, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
March 31, 2021, citing that the Company's significant operating
losses raise substantial doubt about its ability to continue as a
going concern.


GLEN THOMAS PASAK: Fites Buying City of Willow Property for $62K
----------------------------------------------------------------
Glen Thomas Pasak asks the U.S. Bankruptcy Court for the Southern
District of Texas to authorize the sale of the real property
described as 20-7-22 N2NW4 204/803-04, E County Road 1340, City of
Willow, Greer County, Oklahoma, consisting of 80 acres more or
less, to Stacy W. and Lori Fite for $62,000, on the terms of the
Oklahoma Uniform Contract of Sale of Real Estate Farm, Ranch, and
Recreational Land Contract and Seller's Counter Offer.

Objections if any, must be filed within 21 days from the date
service of notice.

Interbank has a lien on the property in the amount of $35,143.79 as
of the date of the Motion filing.  Additionally, Greer County, OK,
is owed Ad Valorem taxes in the amount of $79.50.

The Property value, based upon the current tax appraisal of the
Property by the Greer County, OK Appraisal District, is $7,379.  

The proposed consideration to be received by the Estate is $62,000,
less the deduction of costs and taxes associated with the sale of
the Property.

It is the Debtor's position that the sale is in the best interest
of the bankruptcy estate and his creditors because the proposed
sale is for more than the appraised value assigned to the property
by the Greer County, OK appraisal district.  The sale will allow
the Debtor to have funds available for Plan payments.

The Debtor requests the Court to authorize the sale to be free and
clear of liens, claims and encumbrances whatsoever, with any liens,
claims and encumbrances to attach to the proceeds to satisfy such
liens and encumbrances.

The Debtor would show that an emergency exists for the granting of
te Motion because the closing on the Property is set to take place
by June 10, 2021, and the Contract needs to be approved by the
Debtor as soon as possible.  The Debtor's Attorney certifies that
an emergency exists.

A copy of the Contract is available at https://tinyurl.com/24ezk537
from PacerMonitor.com free of charge.

The bankruptcy case is In re: Glen Thomas Pasak, (Bankr. S.D. Tex.
Case No. 20-60025).



GRAY TELEVISION: Moody's Affirms B1 CFR Amid Meredith Acquisition
-----------------------------------------------------------------
Moody's Investors Service affirmed Gray Television, Inc.'s B1
corporate family rating, B1-PD probability of default rating, the
Ba2 rating on the company's senior secured debt and the B3 rating
on the company's senior notes. The speculative grade liquidity
rating is maintained at SGL-1. The outlook is stable.

The rating affirmation follows Gray's announcement [1] that it had
agreed to acquire all 17 broadcast stations of Meredith Corp.
referred to as the Local Media Group ("LMG") for $2.7 billion. The
transaction is transformative in terms of scale and reach, and
following closing Gray will be the second largest US local
broadcaster by households reached and revenue.

The transaction is subject to customary closing conditions and
regulatory approvals, including certain consents necessary to
effectuate the spin-off of Meredith's National Media Group
immediately prior to the closing of Gray's acquisition of the LMG.
The transaction is expected to close in Q4 2021.

Affirmations:

Issuer: Gray Television, Inc.

Corporate Family Rating, Affirmed B1

Probability of Default Rating, Affirmed B1-PD

Senior Secured Bank Credit Facility, Affirmed Ba2 (LGD2)

Senior Unsecured Regular Bond/Debenture, Affirmed B3 (LGD5)

Outlook Actions:

Issuer: Gray Television, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Following the close of the transaction, Gray will own television
stations in 113 designated market areas (DMAs) and will reach 36%
percent of US television households, including the number-one
ranked television station in 79 DMAs and the first and/or second
highest ranked television station in 101 of its DMAs (Comscore's
2020 average all-day ratings). Moody's expects that the transaction
will be immediately free cash flow accretive and that the expected
$55 million of synergies are easily attainable with a low cost to
achieve.

The affirmation of the ratings reflects Gray's long standing
commitment to a prudent financial policy as well as Moody's
expectations that leverage (Moody's adjusted on a 2-year average
basis) will remain around 5.5x pro-forma for both the Meredith
acquisition and that of Quincy which was announced earlier this
year.

Gray's B1 rating reflects the company's exposure to the inherently
volatile TV advertising market with around 50% of the company's
revenues coming from core (excl. political) TV advertising which
declined materially in 2020 as a result of the impact from the
COVID-19 pandemic on the economy and will be subject to ongoing
pressures from accelerated cord cutting. The other half of the
company's revenue are derived through retransmission fees which
have grown as a result of rate increases but are also be subject to
increased pressure from accelerated cord cutting. The rating also
reflects Moody's expectations that Gray's debt to EBITDA (Moody's
adjusted) will remain around 5.5x in the coming 12-18 months.

Gray's B1 rating also reflects the company's large and improved
scale as reflected in a quasi-national footprint of its network of
broadcast stations as well as the strong market position of these
stations in their DMAs. Gray's rating is also supported by the
company's strong cash flow generation with over $500 million
generated in 2020 despite the COVID-19 disruption. The rating
incorporates Moody's expectation that following the Quincy and
Meredith acquisitions, Gray will not engage in large M&A that would
lead its leverage to increase above 5.5x for an extended period.

The stable outlook reflects Moody's expectations that while the
Meredith acquisition will cause an temporary increase in leverage,
Gray will continue to generate meaningful free cash flow and a
prudent financial policy that will see the company apply funds to
reduce debt to EBITDA to levels more in line with its B1 rating in
the 12-18 months following the acquisition. The stable outlook also
reflects Moody's expectations that the company will maintain a very
good liquidity profile in 2021 and beyond.

Gray has a very good liquidity profile as reflected in the SGL-1
rating. At year end 2020 the company had $773 million of cash on
hand, although Moody's assumes a large portion of that will be used
for the Quincy acquisition. The company also has a fully undrawn
(and not expected to be drawn on) $300 million revolving credit
facility. In addition, Moody's expects Gray to continue to generate
material free cash flow, even under assumptions of continued
secular pressures on advertising and accelerating MVPD subscriber
attrition. Gray also has the option to pay in kind the dividend on
its $650 million preferred shares (8% cash rate, 8.5% PIK) to
conserve cash. If it were to draw on its revolver, the company
would have to comply with a first lien senior secured net leverage
ratio covenant of 4.25x. Moody's expects Gray to maintain ample
headroom under the covenant in the coming quarters.

The instrument ratings reflect the probability of default of the
company, as reflected in the B1-PD Probability of Default Rating,
an average expected family recovery rate of 50% at default given
the mix of secured and unsecured debt in the capital structure, and
the particular instruments' ranking in the capital structure. The
Ba2 (LGD2) rating on the company's senior secured credit facilities
reflects their first priority ranking above the company's senior
notes, which are rated B3 (LGD5). These ratings are subject to
change once the final mix of senior/junior and secured/unsecured
debt funding of the LMG acquisition is announced.

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

Given the ongoing disruption caused by the COVID-19 pandemic,
upwards movement on the rating is currently limited until
visibility over the recovery of the TV advertising market is
established. Upwards pressure would also require the company to
maintain leverage (Moody's adjusted on a two year basis) below 4.5x
on a sustained basis while also maintaining its strong free cash
flow generation.

Downward pressure on the ratings could ensue should Gray's leverage
trends above 5.5x on a sustained basis as a result of weak
performance or more aggressive financial policies or should
liquidity or covenant compliance weaken.

Headquartered in Atlanta, GA, Gray Television, Inc. is a television
broadcast company that currently owns and operates television
stations across 93 markets, broadcasting over 400 separate program
streams including 157 Big 4 affiliates and reaching 24% of US
households (17% including the UHF Discount). Gray operates the
number 1 or 2 ranked stations in about 95% of its markets. Gray is
publicly traded with the family and affiliates of the late J. Mack
Robinson collectively owning approximately 11% of combined classes
of common stock. The dual class equity structure provides these
affiliated entities with roughly 40% of voting share. In 2020 Gray
reported revenue of about $2.38 billion.

Meredith is a diversified media company with magazine publishing,
brand licensing, and television broadcasting operations. The
company currently operates two business segments, National Media
(NMG), and Local Media (LMG). The National Media segment includes
national consumer media brands delivered via multiple media
platforms including print magazines and digital and mobile media,
brand licensing activities, database-related activities, and
business-to-business marketing products and services. Meredith's
Local Media Group portfolio includes 17 television stations
reaching 11 percent of U.S. households and 30 million viewers.
Meredith's portfolio is concentrated in large, fast-growing
markets, with seven stations in the nation's Top 25 markets,
including Atlanta, Phoenix, St. Louis, and Portland, and 13
stations in the Top 50. In the last twelve months ended March 31
2021, Meredith generated revenue of around $3 billion.

The principal methodology used in these ratings was Media Industry
published in June 2017.


GREENSILL CAPITAL: Committee Seeks to File Exhibits Under Seal
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Greensill Capital,
Inc., asks the U.S. Bankruptcy Court for the Southern District of
New York to authorize it to file under seal certain exhibits in
connection with Greensill Capital's proposed bidding procedures
relating to the sale of its 100% ownership interests in Finacity
Corp. to Adrian Katz, Finacity's CEO, Dana Katz, and the Katz
Family Trust for total consideration of approximately $24 million,
subject to overbid.

The Committee's concerns surrounding the Sale Motion and other
aspects of the Debtor's conduct throughout the Chapter 11 Case are
set forth at greater length in its Extension Motion.  In further
support of its concerns, the Committee seeks to file under seal
certain documents.  The Confidential Information was produced to
the Committee subject to its continuing confidentiality.  The
Confidential Information contains sensitive information concerning
the sale process, which makes plain the necessity for the relief
sought in the Extension Motion.  In addition to the confidential
provenance of the Confidential Information and its sensitive
nature, the Committee is subject to confidentiality obligations
under the Committee's bylaws.  

Because of the nature of the Confidential Information, and in order
to protect commercially sensitive and confidential information, the
Committee requests authority to file redacted versions of the
Confidential Information in the Chapter 11 Case, and file
unredacted versions of the Confidential Information under seal for
review by the Court.

By the Motion, the Committee seeks entry of an order authorizing it
to file redacted versions of the Confidential Information in the
Chapter 11 Case, and file unredacted versions of the Confidential
Information under seal with Court, which will remain under seal
until further order of the Court.  Other than the Committee, the
Debtor, and the United States Trustee, no party will have access to
the sealed documents, although other parties may independently be
in possession of unredacted copies of the Confidential Information
through other means.

                       About Greensill Capital

Greensill Capital is an independent financial services firm and
principal investor group based in the United Kingdom and
Australia.
The Company offers structures trade finance, working capital
optimization, specialty financing and contract monetization.
Greensill Capital Pty is the parent company for the Greensill
Group.

Greensill began to unravel in March 2021 when its main insurer
stopped providing credit insurance on US$4.1 billion of debt in
portfolios it had created for clients including Swiss bank Credit
Suisse.

Greensill Capital (UK) Limited and Greensill Capital Management
Company (UK) Limited filed for insolvency in Britain on March 8,
2021.  Matthew James Byrnes, Philip Campbell-Wilson and Michael
McCann of Grant Thornton were appointed as administrators.

Greensill Capital Pty Ltd. filed insolvency proceedings in
Australia.  Matt Byrnes, Phil Campbell-Wilson, and Michael McCann
of Grant Thornton Australia Ltd, as voluntary administrators in
Australia.

Greensill Capital Inc. filed for Chapter 11 bankruptcy (Bankr.
S.D.N.Y. Case No. 21-10561) on March 25, 2021. The petition was
signed by Jill M. Frizzley, director. It listed assets of between
$10 million and $50 million and liabilities of between $50 million
and $100 million. The case is handled by Honorable Judge Michael
E.
Wiles.  Togut, Segal & Segal LLP, led by Kyle J. Ortiz, is the
Debtor's counsel.



GREENSILL CAPITAL: Committee Seeks to Reset Interest Sale Timeline
------------------------------------------------------------------
The Official Committee of Unsecured Creditors of Greensill Capital,
Inc., asks the U.S. Bankruptcy Court for the Southern District of
New York to extend all pending dates and deadlines in connection
with Greensill Capital's sale of its 100% ownership interests in
Finacity Corp. to Adrian Katz, Finacity's CEO, Dana Katz, and the
Katz Family Trust for total consideration of approximately $24
million, subject to overbid.

It has come to the Committee's attention that wrongful conduct and
flaws in the sale process are chilling bidding.  The Committee
requests a reset of the sale timeline and remedial measures to
bring bidders back to the process.  Without these curative steps,
the Debtor's ability to maximize value will be compromised and
general unsecured creditors, consisting largely of former
employees, will feel the brunt of the wrongful conduct and
irregularities in the sale process.

Most troubling -- and the immediate cause for expedited relief --
is that the Committee has learned of specific wrongful conduct by
Finacity management this week alone that has tainted the sales
process.  At this point, the question is not whether damage has
been
done.  

Finacity is not running the sale process, the Debtor is.  Yet,
Finacity executives and insiders have acted recklessly, damaged the
sale process, and made statements that are factually inaccurate.
All of this is done at the expense of the creditors of the Debtor.


Even prior to learning of this wrongful conduct, the Committee
shared informal written and verbal objections with the Debtor and
the Administrators highlighting the concerns that tilt the playing
field in favor of the insider Stalking Horse.

Potential bidders are reporting not only gaps in the data readily
available but also an inability by the Debtor's investment banker
to timely answer inquiries. To be clear, the Committee's concern at
this time is not with the investment banker's commitment to
maximizing value, but whether the investment banker is also being
stonewalled by Finacity as part of a broader strategy to run out
the clock for the benefit of the insider Stalking Horse (i.e., its
CEO and founder).  The totality of the circumstances has created an
environment that is chilling bidding and positioning the Stalking
Horse to re-acquire Finacity for a mere $3 million cash, despite
the fact that Finacity is performing better than when the Debtor
acquired it for a price tag exponentially higher less than two
years ago.

Potentially even more troubling than the scant consideration being
offered by the Stalking Horse for Finacity is that the transaction
contemplates broad releases of valuable claims held by the estate.


The wrongful conduct, irregularities, and infirmities necessitate
remedial measures to remove the taint caused by the missteps to
date.  Nonetheless, even if bidders begin to receive access to
information and the other suggested revisions to the process are
made, the present timeline remains prohibitive.   

The Debtor must reset the sale and marketing process by not only
improving transparency and access to information, but also by
ensuring that potential bidders are given sufficient time to
analyze that information.  

The Committee seeks an extension of all pending sale and other key
dates and deadlines as follows:

             Deadline            Current Date            Extension
Request

          Bid Deadline     May 5, 2021 at 4:00 p.m.   June 14, 2021
at 4:00 p.m.

     Objection Deadline:   May 5, 2021 at 4:00 p.m.   June 14, 2021
at 4:00 p.m.
          IP Motion
        GLC Retention
        CRO Retention                                 (for
Committee & UST only)
         Wage Motion
          DIP Motion

            Auction        May 7, 2021 at 10:00 a.m.  June 16, 2021
at 10:00 a.m.

  Sale Objection Deadline  May 10, 2021 at 2:00 p.m.  June 18, 2021
at 2:00 p.m.

          Sale Hearing     May 12, 2021 at 2:00 p.m.  June 21, 2021
at 2:00 p.m.

           Hearing:        May 12, 2021 at 2:00 p.m.  June 21, 2021
at 2:00 p.m.

          IP Motion
        GLC Retention
        CRO Retention
          Wage Motion
      DIP Motion Final
            Hearing

         Sale Closing      May 14, 2021 at 4:00 p.m.   June 25,
2021 at 4:00 p.m.

Further, the Committee requests that the Debtor be required to
provide fulsome notice of the revised marketing process and
timeline to all prospective bidders (including any bidders who
previously declined to engage in the process).

To ensure there is no further gamesmanship by the Finacity
management team, the Committee must be allowed to jointly steer the
process by, among other things, including Committee professionals
(i) on all communications between the Debtor or Finacity, and any
potential bidder; (ii) all communications between the Debtor and
Finacity concerning the sale process; and (iii) in management
presentations by Finacity to potential bidders.  

The Committee's request for an extension includes not only the
dates applicable to the Sale Motion, but also the adjournment of
other matters scheduled to be heard on May 12.  The Other May 12
Motions, which include retention applications contemplating
multiple success fees tied to the sale of Finacity, should be
considered on the same timeline as the sale and deferred until the
date of the continued sale hearing.

The Committee intends to use the additional time to work closely
with the Debtor and potential bidders to produce a robust auction
for Finacity.  Although the Committee is not yet categorically
opposed to a sale of Finacity to the Stalking Horse, market value
must be paid for the assets and releases of causes of action
regardless of the identity of the bidder.  In order to ensure that
such market value is realized by the estate, the Committee
respectfully requests that the Court enter an order implementing
the foregoing adjustments to the sale timeline and marketing
process.

The Committee objects to the Sale Motion on the preliminary basis
that the underlying process if flawed, unfair, and incapable of
producing a reliable market test for the sale of Finacity to the
insider Stalking Horse and releases being provided by the estate in
connection therewith.  Without prompt and comprehensive remediation
of the issues identified by the Committee, it is clear that the
outcome of the sales and marketing process will not reflect the
true market value of Finacity and cannot be approved.

The Committee reserves the right to raise further objections to the
Sale Motion (and any Other May 12 Motions) prior to or at the
hearing thereon in the event the objections it raised are not
resolved.

                       About Greensill Capital

Greensill Capital is an independent financial services firm and
principal investor group based in the United Kingdom and
Australia.
The Company offers structures trade finance, working capital
optimization, specialty financing and contract monetization.
Greensill Capital Pty is the parent company for the Greensill
Group.

Greensill began to unravel in March 2021 when its main insurer
stopped providing credit insurance on US$4.1 billion of debt in
portfolios it had created for clients including Swiss bank Credit
Suisse.

Greensill Capital (UK) Limited and Greensill Capital Management
Company (UK) Limited filed for insolvency in Britain on March 8,
2021.  Matthew James Byrnes, Philip Campbell-Wilson and Michael
McCann of Grant Thornton were appointed as administrators.

Greensill Capital Pty Ltd. filed insolvency proceedings in
Australia.  Matt Byrnes, Phil Campbell-Wilson, and Michael McCann
of Grant Thornton Australia Ltd, as voluntary administrators in
Australia.

Greensill Capital Inc. filed for Chapter 11 bankruptcy (Bankr.
S.D.N.Y. Case No. 21-10561) on March 25, 2021. The petition was
signed by Jill M. Frizzley, director. It listed assets of between
$10 million and $50 million and liabilities of between $50 million
and $100 million. The case is handled by Honorable Judge Michael
E.
Wiles.  Togut, Segal & Segal LLP, led by Kyle J. Ortiz, is the
Debtor's counsel.



GREENSILL CAPITAL: Committee's Plea to Extend Sale Process Denied
-----------------------------------------------------------------
Judge Michael E. Wiles of the U.S. Bankruptcy Court for the
Southern District of New York denied without prejudice the request
of The Official Committee of Unsecured Creditors of Greensill
Capital, Inc., to extend all pending dates and deadlines in
connection with Greensill Capital's sale of its 100% ownership
interests in Finacity Corp. to Adrian Katz, Finacity's CEO, Dana
Katz, and the Katz Family Trust for total consideration of
approximately $24 million, subject to overbid.

On April 30, 2021, the Court conducted a hearing related to certain
issues that had arisen in relation to the sale process established
in the case.  Shortly before the Hearing, the Official Committee of
Unsecured Creditors filed a preliminary objection to certain
aspects of the sale process, as well as a motion seeking to extend
certain dates and deadlines previously established in the bidding
procedures related to the sale process.  The request for the
extension was based on the purported wrongful conduct of certain
parties related to the sale process.  The Committee also filed a
motion seeking to shorten time for a hearing on its motion.  In
addition, it filed a motion seeking to file under seal certain
unredacted exhibits in support of its motion which contain
confidential information.

At the Hearing, the Debtor proposed its own more limited extension
of the dates and deadlines established in the bidding procedures,
which timeline the Debtor was authorized to adjust pursuant to the
terms of the bidding procedures that had been approved by an order
entered by the Court on April 6, 2021.  The Committee orally
addressed its request for a longer extension, which the Court
denied without prejudice for the reasons stated on the record of
the Hearing.

As the motion to which the unredacted exhibits sought to be placed
under seal is being denied, the Committee may either withdraw its
motion to file those exhibits under seal or, alternatively, if it
seeks to present those documents in relation to another motion, it
may follow the Interim Under Seal Filing Procedures during Covid-19
set forth on the Court's website for the submission of sealed
documents.

Based upon the foregoing, the Court denied without prejudice the
Committee's motion to extend the sale process and denied as moot
its motion to shorten time to schedule a hearing on the extension
motion.

                       About Greensill Capital

Greensill Capital is an independent financial services firm and
principal investor group based in the United Kingdom and
Australia.
The Company offers structures trade finance, working capital
optimization, specialty financing and contract monetization.
Greensill Capital Pty is the parent company for the Greensill
Group.

Greensill began to unravel in March 2021 when its main insurer
stopped providing credit insurance on US$4.1 billion of debt in
portfolios it had created for clients including Swiss bank Credit
Suisse.

Greensill Capital (UK) Limited and Greensill Capital Management
Company (UK) Limited filed for insolvency in Britain on March 8,
2021.  Matthew James Byrnes, Philip Campbell-Wilson and Michael
McCann of Grant Thornton were appointed as administrators.

Greensill Capital Pty Ltd. filed insolvency proceedings in
Australia.  Matt Byrnes, Phil Campbell-Wilson, and Michael McCann
of Grant Thornton Australia Ltd, as voluntary administrators in
Australia.

Greensill Capital Inc. filed for Chapter 11 bankruptcy (Bankr.
S.D.N.Y. Case No. 21-10561) on March 25, 2021. The petition was
signed by Jill M. Frizzley, director. It listed assets of between
$10 million and $50 million and liabilities of between $50 million
and $100 million. The case is handled by Honorable Judge Michael
E.
Wiles.  Togut, Segal & Segal LLP, led by Kyle J. Ortiz, is the
Debtor's counsel.



HASTINGS AND HOLLOWELL: Administrator Unable to Appoint Committee
-----------------------------------------------------------------
The U.S. Bankruptcy Administrator for the Eastern District of North
Carolina disclosed in a filing that no official committee of
unsecured creditors has been appointed in the Chapter 11 case of
Hastings and Hollowell Inc.

                   About Hastings and Hollowell

Hastings and Hollowell, Inc. filed a Chapter 11 petition (Bankr.
E.D.N.C Case No. 21-00806) on April 8, 2021. At the time of the
filing, the Debtor was estimated to have $1 million to $10 million
assets and liabilities. Judge David M. Warren presides over the
case. The Law Offices of Oliver & , PLLC, led by Clayton W. Cheek,
is the Debtor's legal counsel.


HEARTWISE INC: Vitamins Online Says Disclosure Hearing Untimely
---------------------------------------------------------------
Judgment Creditor Vitamins Online, Inc. objects to the Amended
Disclosure Statement of Debtor Heartwise Inc. which states that the
hearing on the Amended Disclosure Statement is May 12, 2021 at 2:00
p.m.

Vitamins objects that the Amended Disclosure Statement cannot be
heard on May 12, 2012, because-- pursuant to CD CA Local Rule
("LBR") 3017- 1(a), a hearing on a disclosure statement must be set
a minimum of 42 days after the date the Disclosure Statement is
filed, and pursuant to LBR 3017-1(b) all parties wishing to file
Objections to a Disclosure Statement be given until 14 days before
the Disclosure Statement hearing, to file Objections to the
Disclosure Statement.

The Court should sustain this Objection because the Court cannot
hear the amended Disclosure Statement, filed only 7 days before
5/12/21, on 5/12/21. Hearing Heartwise's Amended Disclosure
Statement on 5/12/21 would deprive Vitamins, the Office of U.S.
Trustee, and DavidPaul Doyle--each of which filed Objections to the
3/20/21 Disclosure Statement (and 3/20/21 Plan)–of having 28 days
from the date the Amended Disclosure Statement was filed, to file
Objections to the Amended Disclosure Statement filed 5/5/21.

Vitamins, the Office of U.S. Trustee, DavidPaul Doyle--each of whom
filed Objections to the 3/20/21 Disclosure Statement (and 3/20/21
Plan), must be given the required 42 days notice period, so they
have 28 days minimum to prepare and file Objections to the Amended
Disclosure Statement (and Amended Chapter 11 Plan), up to 14 days
before hearing date.

The Court should order that the hearing on Heartwise's Amended
Disclosure Statement, with Amended Plan (each filed 5/12/21) be set
no earlier than June 16, 2021 (42 days after 5/5/21 filing date),
and should set the date for Objections to be filed to same no
earlier than June 2, 2021 (14 days before hearing date on Amended
Disclosure Statement.

A full-text copy of Vitamins' objection dated May 6, 2021, is
available at https://bit.ly/3uL4ttC from PacerMonitor.com at no
charge.

Attorneys for Judgment Creditor:

     Kathleen P. March (Bar No. 80366)
     THE BANKRUPTCY LAW FIRM, PC
     10524 W. Pico Boulevard, Suite 212
     Los Angeles, CA 90064
     Tel: (310) 559-9224
     Fax: (310) 559-9133
     E-mail: kmarch@BKYLAWFIRM.com

                       About Heartwise Inc.

Heartwise Incorporation -- https://www.naturewise.com/ -- is a
retail store that sells wellness and health-related supplements.

Heartwise filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. C.D. Cal. Case No. 20-13335) on Dec.
4, 2020.  Tuong V. Nguyen, chief executive officer, signed the
petition.  In its petition, the Debtor disclosed $7,653,717 in
assets and $12,030,563 in liabilities.

Judge Mark S. Wallace oversees the case.

The Law Offices of Michael Jay Berger and Trojan Law Offices serve
as the Debtor's bankruptcy counsel and special counsel,
respectively.


HERMITAGE OFFSHORE: Files Chapter 11 Plan for Wind-Down
-------------------------------------------------------
Leslie A. Pappas of Bloomberg News reports that Supply vessel owner
Hermitage Offshore Services Ltd. filed a Chapter 11 plan to wind
down its affairs, having completed the sale of most of its assets
in October 2020.

Only the company's pre-petition term loan lenders, DnB Bank ASA and
Skandinaviska Enskilda Banken AB, will have a chance vote on the
plan, according to the plan and disclosure statement. The
disclosures didn't indicate how much the two lenders, which also
hold secured claims, could expect to recover out of the $132.9
million they're owed.

All other classes of creditors are assumed to reject or accept the
plan.

                     About Hermitage Offshore

Bermuda-based Hermitage Offshore Services Ltd. (previously Nordic
American Offshore Ltd.) -- http://www.hermitage-offshore.com/-- is
an offshore support vessel company that owns 23 vessels consisting
of 10 platform supply vessels, or PSVs, two anchor handling tug
supply vessels, or AHTS vessels, and 11 crew boats. The Company's
vessels primarily operate in the North Sea or the West Coast of
Africa.

The Debtors' OSVs are all focused on, and used primarily in, the
oil and gas business, including in the installation, maintenance,
and movement of oil and gas platforms. Demand for the Debtors'
services, as well as its operations, growth, and stability in the
value of the OSVs, depend on activity in offshore oil and natural
gas exploration, development, and production.

Hermitage Offshore Services Ltd. (Lead Debtor) (Bankr. S.D.N.Y.
Case No. 20-11850) and 20 affiliates sought Chapter 11 protection
on August 11, 2020. The cases are assigned to Judge Martin Glenn.
In the petitions signed by Cameron Mackey, director, the
consolidated cases estimated assets and liabilities in the range of
$100 million to $500 million.

The Debtors tapped Brian S. Rosen, Esq., and Joshua A. Esses, Esq.,
at Proskauer Rose LLP as counsel. The Debtors tapped Perella
Weinberg Partners L.P. as their Investment Banker. They tapped
Napdragon Advisory AB as their Professional Shipping Advisory Firm.
Prime Clerk LLC serves as the Debtors' claims, noticing, and
solicitation agent.




HERTZ GLOBAL: Overtime Suit Dismissed After Settlement Approved
---------------------------------------------------------------
Law360 reports that a Florida overtime lawsuit brought by a class
of managers at car rental giant Hertz Global's airport locations
was voluntarily dismissed Friday, May 7, 2021, after a Delaware
bankruptcy judge approved a Chapter 11 deal that resolved the $75
million in claims.

In a stipulation of dismissal filed by the class representatives in
the Florida court, the plaintiffs said the bankruptcy settlement
approved last month in Delaware resulted in the allowance of a $3.
3 million general unsecured claim and a $750,000 priority unsecured
claim against the Hertz bankruptcy estate. "Pursuant to the
settlement, the parties stipulated to dismiss the original action
in this court," the bankruptcy judge ruled.

                     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


L&L WINGS: U.S. Trustee Appoints Creditors' Committee
-----------------------------------------------------
The U.S. Trustee for Region 2 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of L & L
Wings, Inc.

The committee members are:

     1. Beach Mart, Inc.
        2229 S. Croatan Highway
        Nags Head, NC 27959-9010
        Attn: Israel Golasa, President
        Phone: 252-480-0009

     2. Rosenthal & Rosenthal, Inc.
        1370 Broadway
        New York, NY 10018
        Attn: Anthony Verrilli, Executive Vice President
        Phone: 212-356-1493

     3. Island World Swim
        3620 Briggeman Drive
        Los Alamitos, CA 90720
        Attn: John E. Demirjian, President
        Phone: 562-799-7904

     4. White by Mazuoz
        2533 South Park Road
        Hallandale, FL 33009
        Attn: Yakov Zroya, President
        Phone: 954-953-6022

     5. Ocean Drive
        530 N Michigan Avenue
        Kenilworth, NJ 07033
        Attn: Abraham Shileach, President
        Phone: 908-964-2591
  
Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

                      About L & L Wings Inc.

L & L Wings, Inc. is a New York-based retailer of beachwear and
beach sundry items. It operates 26 stores throughout North
Carolina, South Carolina, Florida, Texas, and California.

L & L Wings sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 21-10795) on April 24,
2021. In the petition signed by Ariel Levy, president, the Debtor
disclosed up to $50 million in assets and up to $100 million in
liabilities.  Judge Shelley C. Chapman oversees the case. The
Debtor tapped Davidoff Hutcher & Citron LLP as legal counsel and
WebsterRogers LLP as accountant.


LONG ISLAND CITY DEVELOPERS: Case Summary & 5 Unsecured Creditors
-----------------------------------------------------------------
Debtor: Long Island City Developers Group, LLC
        38-24 32nd Street
        Long Island City, New York, 11101

Business Description: Long Island City Developers Group is
                      primarily engaged in renting and leasing
                      real estate properties.  The Debtor owns
                      a 10,000 square foot commercial building
                      located at 38-24 32nd Street, Long Island
                      City, New York.

Chapter 11 Petition Date: May 10, 2021

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 21-41272

Judge: Hon. Jil Mazer-Marino

Debtor's Counsel: Lawrence F. Morrison, Esq.
                  MORRISON TENENBAUM, PLLC
                  87 Walker Street, Second Floor
                  New York, NY 10013
                  Tel: 212-620-0938
                  Fax: 646-390-5095
                  Email: info@m-t-law.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Joseph Torres, manager.

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

https://www.pacermonitor.com/view/QARKZWY/LONG_ISLAND_CITY_DEVELOPERS_GROUP__nyebke-21-41272__0001.0.pdf?mcid=tGE4TAMA


LOVES FURNITURE: Creditors to Get Proceeds From Liquidation
-----------------------------------------------------------
Loves Furniture, Inc., filed with the U.S. Bankruptcy Court for the
Eastern District of Michigan a Combined Plan of Liquidation and
Disclosure Statement dated May 6, 2021.

Loves Furniture Inc., d/b/a Loves Furniture and Mattresses is a
Delaware corporation with its principal place of business in Macomb
County Michigan. Loves is a wholly owned subsidiary of US Assets,
Inc., a Nevada corporation based in Dallas, Texas. US Assets is
wholly owned by T & L Financial, Inc., which is 94.01% owned by
Jeff Love a Texas resident. The Debtor was incorporated on April 2,
2021, although it did not commence retail operations until August
28, 2020.

The Debtor is liquidating its assets and not continuing in business
pursuant to the Store Closing Order and the Plan.

On January 15, 2021, the Court entered Store Closing Order as an
interim order. On February 5, 2021, the Court entered the Store
Closing Order as a final Order. The Store Closing Order authorized
the Debtor's retention of the Agent and approved the Sales
Promotion Consulting Agreement between the Debtor and the Agent.
Since January 16, 2021, and pursuant to the Interim Sale Order and
the Final Sale Order, the Agent has been conducting Store Closing
Sales ("Sales") at its leased locations. By the Effective Date, it
is expected that the Sales will be completed.

The Store Closing Order and the Sale Promotion Consulting Agreement
are complex and cannot be easily summarized. Broadly, they provide
for a going-out-of-business sale of both the Debtor's inventory and
augmented inventory provided by the Agent at all of the Debtor's
locations. The Debtor's share of the proceeds of the  Sales are:

     * The Company Inventory Payment, which is 50% of the gross
sale price of the Company's Inventory, paid on a weekly basis in
arrears; and

     * 80% of the Sale Profit, which is calculated from the gross
sales of both Company Inventory and Augment Inventory after
deduction of Sales Expenses, the Agent's 9% fee and a 5% fee to
certain of the Agent's managers. Sales Expenses include most
ordinary course obligations of operating the Debtor's stores
during the Sale Term. Sales Expenses also include the Company
Inventory Payment and the cost of goods sold of the Augment
Inventory.

Class 7 consists of all Allowed General Unsecured Claims against
the Debtor, including, without limitation, (i) each Allowed Claim
arising out of the rejection of any executory contract or unexpired
lease; (ii) each Allowed Claim secured by a lien on property in
which the estate has an interest to the extent that such claim is
determined to be unsecured; and (iii) each Allowed Claim of the
kinds described in section 507(a)(4) of the Bankruptcy Code, to the
extent the Allowed amount of such Claim exceeds the maximum amount
for which such Claim may be accorded priority thereunder.

Holders of Allowed Class 7 Claims will receive, on account of each
respective Allowed General Unsecured Claims, their Pro Rata share
of the Unsecured Creditors Escrow established pursuant to the
February 5 Order, net of any portion that may, at the election of
the Committee, be allocated to a Litigation Trust, plus their Pro
Rata share of the Liquidation Trust Assets, after the satisfaction
of Administrative Expense Claims, Post Confirmation Trust Claims,
Priority Claims, and Class 1-6 Claims. Class 7 claims are Impaired
and each Holder of an Allowed General Unsecured Claim as of the
Record Date is entitled to vote to accept or reject the Plan.

Class 9 consists of the Equity Interest in the Debtor held by US
Assets, Inc. The Holder of Class 9 Equity Interest will not receive
any distribution on account of such interest except to the extent
funds remain after payment in full of all Administrative Expense
Claims, Post Confirmation Trust Claims, Prepetition Priority Claims
and Class 1-8 Claims. On the Effective Date, Class 9 Equity
Interest are cancelled, extinguished, and of no further force and
effect, without the payment of any monies or consideration to the
Holder of Class 9 Equity Interest.

The Plan is a liquidating plan and provides for the vesting of all
remaining assets of the Debtor in a Liquidation Trust, governed by
a Liquidation Trust Agreement, upon the Effective Date of the Plan.
All company inventory will have been sold by the Effective Date of
the Plan. The Liquidation Trustee will continue to sell any
remaining assets with or without Court approval, as the case may
be, or pursuant to the terms of the Plan and the Liquidation Trust
Agreement until all assets are fully liquidated or abandoned.

The Liquidation Trustee, upon the liquidation or abandonment of the
remaining assets vested with the Liquidation Trust and payment of
all expenses incurred by the Liquidation Trustee in the
administration of the Liquidation Trust, will distribute the
proceeds from such liquidation to the holders of Allowed Claims in
order of the priorities set forth in the Plan.

A full-text copy of the Combined Plan and Disclosure Statement
dated May 6, 2021, is available at https://bit.ly/3eDeS4T from
Stretto, the claims agent.

The firm can be reached through:

     Max Newman, Esq.
     Thomas B. Radom, Esq.
     Butzel Long, a Professional Corporation
     Stoneridge West
     41000 Woodward Avenue
     Bloomfield Hills, MI 48304
     Telephone: (248) 258-1616
     Email: Newman@butzel.com
            Radom@butzel.com

                      About Loves Furniture

Loves Furniture Inc. -- http://www.lovesfurniture.com/-- is a
furniture retailer that sells furniture, mattresses, home décor
and appliances.  It conducts business under the name Loves
Furniture and Mattresses.
                      
Loves Furniture sought Chapter 11 protection (Bankr. E.D. Mich.
Case No. 21-40083) on Jan. 6, 2021. The Debtor was estimated to
have $10 million to $50 million in assets and liabilities at the
time of the filing.

Judge Thomas J. Tucker oversees the case.

The Debtor tapped Butzel Long, A Professional Corporation, led by
Max J. Newman, Esq., as legal counsel; B. Riley Advisory Services
as financial advisor; and Stretto as claims and noticing agent.

On Jan. 14, 2021, the U.S. Trustee for Region 9 appointed an
official committee of unsecured creditors.  The committee tapped
Foley & Lardner LLP as its legal counsel and Conway Mackenzie, LLC
as its financial advisor.


MARTIN CONSTRUCTION: Unsecured Creditors to Recover 50% in 10 Years
-------------------------------------------------------------------
Martin Construction, Inc. filed with the U.S. Bankruptcy Court for
the Southern District of Alabama a Small Business Plan of
Reorganization and a Disclosure Statement dated May 6, 2021.

The Debtor is reorganizing its business operations by re-obtaining
its General Contractor license and regaining its clients.  The
Debtor will pay 50% of the allowed unsecured creditor's claims.
The remaining unsecured claims will be paid over a 10-year period.

Class 2 consists of the Secured Claims of Ally Bank.  Ally Bank has
a secured note on a 2015 2500 Chevy Silverado with a sum of $3,968
due and owing, minus any principal reduced by adequate protection
payments. The remaining balance will be paid in 12 monthly
installments of $336.96 commencing within 30 days of the Effective
date of the Plan.

Class 3 consists of the Secured Claims of CIT. CIT has a secured
note on a Cat Skid Steer Loader. CIT filed a Proof of Claim stating
that their debt was a secured debt of $50,324.17. The debt
represents the total Deficiency Claim Balance Plus Accrued
Interest. Debtor will pay equal monthly installments of $ 840.00
commencing within 30 days of the Effective date of the Plan and
continuing for 60 months thereafter.

Class 4 consists of General Unsecured Creditors. The Debtor
proposes to pay 50% of the final allowed unsecured claims. The
total amount of the allowed unsecured claims is $1,192,460.25.
One-half of the balance is $596,230.13, it will be paid over a
ten-year period. The Debtor will pay the amount of $5,000.00 a
month beginning 60 days after the effective date for one hundred
and twenty months. The Debtor proposes to make this payment to an
escrow account and to distribute said funds as follows:

     * The Debtor has 53 creditors that have an allowed unsecured
claim under $3,000.00 ("Small Creditors"). The balance of the Small
Creditors is $46,775.19. The Debtor will pool the first two monthly
payments listed and distribute $10,000 to those creditors in a
pro-rata share as full satisfaction of their debt.

     * Thereafter, all other payments will be paid pro-rata
annually by December 15th of each year, with the first distribution
to commence December 15, 2021. The Debtor proposes to pay no
interest on these unsecured claims.

Upon confirmation of the Plan, the Creditors that are guaranteed by
Personal Guarantees will stay all collection efforts against the
Personal Guarantees unless the Debtor defaults on the payments.

The Debtor has reorganized its business operations by adding
personnel that have helped stabilize the business operations of the
Debtor.  The Debtor anticipates that upon confirmation of this Plan
they will be able to contract with the Poarch Band of Creek Indians
again.  The settling of their debt through this Plan will also
allow them to regain their General Contractors License.  The Debtor
will be able to make all of the proposed payments pursuant to the
Plan.

The Debtor believes that the plan is in the best interest of the
unsecured creditors.  In the Plan, unsecured creditors will receive
50% of their allowed claims. If the Debtor was liquidated in a
Chapter 7 bankruptcy the unsecured would receive less than 50% of
their claims.  

A full-text copy of the Disclosure Statement dated May 6, 2021, is
available at https://bit.ly/3w35IVr from PacerMonitor.com at no
charge.

The Debtor is represented by:

     Michael A. Friz, Sr., Esq.
     FRITZ LAW FIRM, LLC
     25 South Court St., Suite 200
     Montgomery, AL 36117
     Tel: (334) 230-9790
     Fax: (334) 230-9789

                     About Martin Construction

Martin Construction, Inc., a construction company in Atmore, Ala.,
filed its voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ala. Case No. 20-11020) on April 1,
2020. Phillip Martin, the authorized representative, signed the
petition. At the time of filing, the Debtor disclosed $372,937 in
assets and $1,018,996 in liabilities.

Judge Jerry C. Oldshue oversees the case. Michael A. Fritz, Sr.,
Esq., at Fritz Law Firm, LLC, represents Debtor as legal counsel.


MCGEHEE PARK: Fannie Mae Says Plan Patently Unconfirmable
---------------------------------------------------------
Federal National Mortgage Association ("Fannie Mae") objects to the
Disclosure Statement for Chapter 11 Plan of McGehee Park
Apartments, LLC.

Fannie Mae claims that the Plan is patently unconfirmable because
it is not feasible. The Disclosure Statement provides little to no
detail regarding the specific efforts that the Debtor has
undertaken to bolster its monthly income.

Fannie Mae avers that the Debtor understates the amount repair and
replacement costs in its projections of expenses against revenue.
Specifically, the Debtor simply lists maintenance/supplies as
$7,500.00 and floor care/carpets as $1,500.00. The Debtor does not
list any other repair and replacement costs, nor does it address
capital improvements.

Fannie Mae points out that the Disclosure Statement fails to
provide sufficient information regarding the nature of claims,
amount of controversy and status of the state court action
currently pending the Circuit Court of Montgomery County, Alabama
styled BWW, Inc. v. McGehee Park Apartments, LLC, CV 2020-901057.

Fannie Mae asserts that the Disclosure Statement does not
adequately describe the treatment of the Fannie Mae Claim under the
Plan. Debtor merely states that Fannie Mae will be paid interest
only payments in the Disclosure Statement.

Fannie Mae further asserts that the Debtor does not provide any
explanation, whatsoever, as to why it seeks to pay the Fannie Mae
Claim contract interest only (no principal) for the first year
after confirmation, while at the same time, utilizing the Cash
Collateral of Fannie Mae to pay the Class 1 (Administrative
Expenses) and Class 2 Claims (Priority Taxes) in full; the allowed
Class 6 (Unsecured and Undersecured Claims) monthly in the ordinary
course; and Class 7 (Equity Holder Security Holder, Michael King)
$29,452.00 after the Class 6 Class is paid.

A full-text copy of Fannie Mae's objection dated May 6, 2021, is
available at https://bit.ly/2R2PmNH from Omni Agent Solutions,
claims agent.

Fannie Mae is represented by:

     BAKER DONELSON BEARMAN CALDWELL & BERKOWITZ, P.C.
     Matthew M. Cahill
     Rita L. Hullett
     1400 Shipt Tower
     420 20th Street North
     Birmingham, AL 35203
     Telephone: (205) 244-3839
     Email: mcahill@bakerdonelson.com
     rhullett@bakerdonelson.com

                   About McGehee Park Apartments

McGehee Park Apartments is a single asset real estate (as defined
in 11 U.S.C. Section 101(51B)).

McGehee Park Apartments filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ala. Case No.
20-32590) on Dec. 29, 2020.  Michael King, sole member, signed the
petition.  In the petition, the Debtor disclosed assets of between
$1 million and $10 million and liabilities of the same range.

Judge William R. Sawyer oversees the case.

Memory Memory & Causby, LLP is the Debtor's legal counsel.

Fannie Mae is represented by:

     Matthew M. Cahill, Esq.
     Rita L. Hullett, Esq.
     BAKER, DONELSON, BEARMAN,
     CALDWELL & BERKOWITZ, PC
     420 20th Street North, Suite 1400
     Birmingham, AL 35203
     Tel: (205) 328-0480
     Fax: (205) 322-8007
     E-mail: mcahill@bakerdonelson.com
             @bakerdonelson.com


MOBITV: Sale Plan Gets Pushback During Eve of Bankruptcy Auction
----------------------------------------------------------------
Jeff Baumgartner of Light Reading reports a plan to initiate the
bidding for the assets of MobiTV, the bankrupt supplier of video
software and services, is getting some pushback on the eve of
Tuesday's, May 4, 2021, scheduled auction.

Buckeye Cablevision, a MobiTV customer that sells various video,
voice and high-speed Internet services under the Buckeye Broadband
brand, filed a limited objection linked to the bidding procedures
for the sale of substantially all of MobiTV's assets.

Buckeye's concerns are tied to the license it holds for the use of
MobiTV's source code; Buckeye uses that code to deliver its video
services. Buckeye contends that any buyer of MobiTV's assets should
not be granted any right to interfere with Buckeye's existing
license, which was set between Buckeye and MobiTV before the
vendor's Chapter 11 bankruptcy filing.

"Buckeye does not object to the auction process or procedures and
Buckeye only objects to the sale of the Debtors' assets to the
extent that the Debtors are seeking to sell the Debtors'
intellectual property free and clear of the license Buckeye has in
certain source code … or to allow a buyer to interfere with
Buckeye's license to use the source code," Buckeye explained in a
May 10 filing with the US Bankruptcy Court for the District of
Delaware. That filing references a hearing date of May 21.

MobiTV had no comment on Buckeye's limited objection. However,
Buckeye's filing is not expected to hold up the scheduled timing of
the MobiTV asset auction, which is currently set to begin on
Tuesday (May 11) at 10 a.m. ET.

Ahead of the auction, UK-based Amino Technologies announced itself
as one of the bidders for MobiTV's assets. Amino noted that an
acquisition of MobiTV's assets must close by May 31, 2021.

MobiTV filed for voluntary Chapter 11 protection in early March.
T-Mobile, which used MobiTV's platform to power its now-defunct
TVision OTT-TV service, provided $15.5 million in
debtor-in-possession financing to keep MobiTV operating through the
bankruptcy process.

                       About MobiTV Inc.

Founded in 2000, MobiTV is the first company to bring live and
on-demand television to mobile devices and is a leader in
application-based television and video delivery solutions. MobiTV
provides end-to-end internet protocol streaming television services
("IPTV") via a proprietary cloud-based, white-label application.

On March 1, 2021, MobiTV Inc. and MobiTV Service Corporation filed
for Chapter 11 protection (Bankr. D. Del. Lead Case No. 21-10457).
MobiTV Inc. was estimated to have at least $10 million in assets
and $50 million to $100 million in liabilities as of the filing.

FTI Consulting, Inc. and FTI Capital Advisors LLC have been
retained as the Debtors' financial advisor and investment banker to
assist in negotiation of strategic options.  Pachulski Stang Ziehl
& Jones LLP and Fenwick & West LLP serve as the Debtors' legal
counsel.  Stretto is the claims agent, maintaining the page
https://cases.stretto.com/MobiTV

The U.S. Trustee for Regions 3 and 9 appointed an official
committee of unsecured creditors on March 15, 2021.  The committee
tapped Fox Rothschild, LLP, and PricewaterhouseCoopers, LLP as its
legal counsel and financial advisor, respectively.


NATIONAL RIFLE: Fate Along With LaPierre Lies in Judge's Hands
--------------------------------------------------------------
Neil Weinberg and Steven Church of Bloomberg News report that the
National Rifle Association, long a feared power broker, will learn
its fate next week in a court ruling that could hobble the gun
rights group and imperil the three-decade reign of its
controversial boss, Wayne LaPierre.

The judge is weighing several options. He could let the NRA's
bankruptcy case go forward, giving the group a measure of refuge
from a New York lawsuit that threatens its assets and even its
existence. He could put the group under the control of a trustee,
empowered to make decisions about its finances and its future.

           About National Rifle Association of America

Founded in 1871 in New York, the National Rifle Association of
America is a gun rights advocacy group. The NRA claims to be the
longest-standing civil rights organization and has more than five
million members.

Seeking to move its domicile and principal place of business to
Texas amid lawsuits in New York, National Rifle Association of
America sought Chapter 11 protection (Bankr. N.D. Texas Case No.
21-30085) on Jan. 15, 2021.  Affiliate Sea Girt LLC simultaneously
sought Chapter 11 protection (Case No. 21-30080).

The NRA was estimated to have assets and liabilities of $100
million to $500 million as of the bankruptcy filing.

Judge Harlin Dewayne Hale oversees the cases.

The Debtors tapped Neligan LLP and Garman Turner Gordon LLP as
their bankruptcy counsel, and Brewer, Attorneys & Counselors as
their special counsel.

The U.S. Trustee for Region 6 appointed an official committee of
unsecured creditors on Feb. 4, 2021.  Norton Rose Fulbright US, LLP
and AlixPartners, LLP, serve as the committee's legal counsel and
financial advisor, respectively.


NEPHROS INC: Incurs $537K Net Loss in First Quarter
---------------------------------------------------
Nephros, Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q disclosing a net loss of $537,000 on
$2.74 million of total net revenues for the three months ended
March 31, 2021, compared to a net loss of $1.10 million on $2.53
million of total net revenues for the three months ended March 31,
2020.

As of March 31, 2021, the Company had $17.94 million in total
assets, $2.40 million in total liabilities, and $15.54 million in
total stockholders' equity.

"Fiscal year 2021 started strong as we reached our highest
first-quarter revenue in company history," said Andy Astor, chief
executive officer of Nephros.  "All elements within our water
filtration business showed strength, including new customer
acquisition, recurring revenue, and emergency response.  Our $2.7
million first-quarter revenue represents an 8% increase over the
same period last year, and 17% growth over our prior quarter."

Mr. Astor continued, "We believe healthcare facilities are
beginning to shift their focus from COVID-19 to more normal
operations, including facility water management.  As this trend
continues, we expect to see an increase in demand for our products
and services.  I wish to express my sincere thanks to our team and
strategic partners for helping us to achieve this milestone
quarter, while simultaneously navigating the complexities of the
ongoing COVID-19 pandemic."

Adjusted EBITDA for the quarter ended March 31, 2021 was ($0.7
million), compared with ($0.8 million) in 2020.

Cost of goods sold for the quarter ended March 31, 2021 was $1.1
million, compared with $1.0 million in 2020, an increase of 11%.
Gross margins for the quarter ended March 31, 2021 were 58%,
compared with 59% in 2020.  Management expects future gross margins
to continue in the range of 55% to 60%.

Research and development expenses for the quarter ended March 31,
2021 were $0.6 million, compared with the same amount in 2020.

Depreciation and amortization expenses for the quarter ended March
31, 2021 were approximately $50,000, compared with approximately
$46,000 in 2020, an increase of 9%.

Selling, general and administrative expenses for the quarter ended
March 31, 2021 were $2.0 million, compared with the same amount in
2020.

As of March 31, 2021, Nephros had cash and cash equivalents of $8.2
million.

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

https://www.sec.gov/Archives/edgar/data/1196298/000149315221010619/form10-q.htm

                           About Nephros

South Orange, New Jersey-based Nephros -- www.nephros.com -- is a
water technology company in medical and commercial water
purification and pathogen detection.

Nephros reported a net loss of $4.53 million for the year ended
Dec. 31, 2020, compared to a net loss of $3.18 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had $18.51
million in total assets, $2.94 million in total liabilities, and
$15.57 million in total stockholders' equity.


NG PURVIS: Has Deal on Cash Collateral Access
---------------------------------------------
N. G. Purvis Farms, Inc. asks the U.S. Bankruptcy Court for the
Eastern District of North Carolina, Raleigh Division, for authority
to, among other things, use cash collateral and obtain
post-petition financing in accordance with the proposed budget.

The Debtor seeks to obtain secured post-petition financing from
First National Bank of Omaha pursuant to a Debtor-in-Possession
Credit Agreement consisting of a secured revolving credit facility
up to the aggregate principal amount of $2,500,000, a $3,000,000
discretionary revolving credit facility, and a $26,115,744.66
"roll-up" term loan facility.

The Debtor also seeks to obtain secured post-petition financing
from LOL Finance Co. pursuant to a Debtor-in-Possession Credit
Agreement between the Debtor and LOLFC consisting of (i) a secured
revolving credit facility up to the aggregate principal amount of
$7,600,000, and (ii) a $14,241,515 "roll-up" term loan facility.

Through the Chapter 11 proceeding, the Debtor intends to phase-out
of its market hog production and transition from a farrow-to-finish
operation to a farrow-to-wean operation by growing out and
liquidating its market hogs in the ordinary course of its business,
liquidating certain other assets associated with its finishing
operations, and restructuring its operations as a
debtor-in-possession for the benefit of its creditors. The
component of the Debtor's reorganization involving the growing out
and  liquidation of its market hogs in the ordinary course of its
business is anticipated to take approximately six months.

The decision to restructure the Debtor's operations was driven in
large part by significant feed cost increases, which raised the
Debtor's growing costs to an unsustainable level in relationship to
potential revenue.

Further, pursuant to the Debtor's governing market hog contracts
and its attempt at renegotiating such contracts, the increased
expenses cannot be passed on to its customers.

FNBO has been the Debtor's primary lender since 2014. The Debtor is
indebted to FNBO pursuant to the terms of several pre-petition
credit agreements and notes.

As of the Petition Date, the Debtor was indebted to FNBO under the
FNBO PrePetition Loan Documents in the amount of $26,115,744.

The Debtor, certain individual borrowers, and LOLFC are parties to
prepetition loan contracts, including 11 Change in Terms Agreements
dated December 23, 2020. As of the Petition Date, the Debtor was
indebted to LOLFC under the LOLFC Pre-Petition Loan Documents in
the amount of $14,241,515.

The DIP Facilities will provide the Debtor the funding needed to
operate and maintain its business, to navigate the anticipated
transition from a farrow-to-finish operation to a farrow-to-wean
operation, to pay necessary expenses during the pendency of the
bankruptcy case, and to pursue what the Debtor believes is the best
and only path to the continuation of its business as a going
concern.

The Debtor retained NutriQuest to assist in exploring restructuring
alternatives. With NutriQuest's assistance, the Debtor approached
FNBO and LOLFC to seek additional sources of liquidity and explore
restructuring options. The Debtor and its advisors thereafter
engaged in multiple meetings with FNBO and LOLFC regarding
restructuring alternatives that would strengthen the Debtor's
balance sheet and provide for an expedited exit from Chapter 11.

Following significant arm's-length, good-faith negotiations, FNBO
and LOLFC agreed to provide the DIP Facilities required to support
the Debtor's estate during the Chapter 11 case.

The Debtor proposes to provide FNBO and LOLFC with a variety of
forms of adequate protection to protect against the post-petition
diminution in value of the Cash Collateral resulting from the use
of the Cash Collateral by the Debtor, including (i) continuing,
valid, binding, enforceable, non-avoidable and perfected
post-petition security interests in and liens on the property of
the Debtor; and (ii) super-priority administrative claims under
Section 507(b) of the Bankruptcy Code.

The Debtor submits that the proposed Adequate Protection
Obligations are sufficient to protect the pre-petition secured
parties from any diminution in value of the Cash Collateral and the
other pre-petition collateral. The Debtor further submits that the
proposed Adequate Protection Obligations to be provided for the
benefit of the pre-petition secured parties are adequate and
appropriate. The Debtor's provision of the Adequate Protection
Obligations is not only necessary to protect against any diminution
in value but is fair and appropriate under the circumstances of
this bankruptcy case to ensure the Debtor is able to continue using
the Cash Collateral, subject only to the terms and any limitations
reasonably acceptable to FNBO and LOLFC as set forth in the Interim
Order, for the benefit of all parties in interest and their
estates.

The Debtor also requests for an emergency preliminary hearing on
the Motion and entry of the Interim Order to avoid immediate and
irreparable harm to the Debtor's bankruptcy estate.

A copy of the motion is available for free at
https://bit.ly/2Q68UAf from PacerMonitor.com.

                   About N.G. Purvis Farms, Inc.

N. G. Purvis Farms, Inc. is a North Carolina corporation which has
been engaged in business for over 55 years. N. G. Purvis Farms
operates throughout the Southeast as a farrow-to-finish pork
producer which breeds, farrows, weans, and raises weaner pigs,
feeder pigs and market hogs, which are then sold to pork
processors. It owns and operates 12 farms in North Carolina and two
farms in Georgia, together with associated facilities, on which it
maintains herds of sows, breeds piglets, and raises market hogs. It
contracts with numerous independent growers to feed and finish at
their facilities weaned pigs and feeder pigs furnished and owned by
the Company into market hogs.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.C. Case No. 21-01068) on May 6, 2021.
In the petition signed by Jerry M. Purvis, Sr., president, the
debtor disclosed $34,268,361 in assets and $53,126,237 in
liabilities.

Hendren, Redwine, Malone, PLLC is the Debtor's counsel.

First National Bank of Omaha, as Lender, is represented by:

     James J. Niemeier, Esq.    
     Robert P. Diederich, Esq.
     McGrath North Mullin & Kratz, PC LLO
     First National Tower, Suite 3700
     1601 Dodge Street
     Omaha, NE 68102
     E-mail: jniemeier@mcgrathnorth.com
             rdiederich@mcgrathnorth.com
     Fax: (402) 952-1806



NN INC: Incurs $4.9 Million Net Loss in First Quarter
-----------------------------------------------------
NN, Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q disclosing a net loss of $4.91
million on $126.80 million of net sales for the three months ended
March 31, 2021, compared to a net loss of $248.19 million on
$116.21 million of net sales for the three months ended March 31,
2020.

As of March 31, 2021, the Company had $622.32 million in total
assets, $340.70 million in total liabilities, $46.86 million in
Series D perpetual preferred stock, and $234.75 million in total
stockholders' equity.

Warren Veltman, president and chief executive officer, said, "We
are encouraged by the strong sequential and year-over-year growth
we saw across our Mobile Solutions and Power Solutions businesses
in the first quarter.  We experienced strong growth in North
America and our wholly owned China operations, driven by improved
customer demand across our end markets.  Our China joint venture
also showed strong profitability during the quarter contributing to
a $1.7 million improvement from prior year.  Our sales volume, cost
reductions, and improved manufacturing efficiencies all contributed
to improve our bottom line and free cash flow generation during the
quarter."

From Dec. 31, 2020, to March 31, 2021, total assets decreased by
$2.6 million primarily due to normal depreciation and amortization
of fixed assets, lease right-of-use assets, and intangible assets.
These decreases were offset by increases in accounts receivable and
inventories during the three months ended March 31, 2021.  Accounts
receivable increased as a result of increasing sales, and
inventories increased as a result of a strategic decision to
mitigate potential supply chain issues for our customers.

From Dec. 31, 2020, to March 31, 2021, total liabilities increased
by $75.0 million, primarily due to the refinancing of its credit
facilities and Series B Preferred Stock.

Working capital, which consists of current assets less current
liabilities, was $124.4 million as of March 31, 2021, compared to
$112.0 million as of Dec. 31, 2020.  The increase in working
capital was primarily due to the increases in accounts receivable
and inventories.

Cash provided by operations was $7.9 million for the three months
ended March 31, 2021, compared with cash provided by operations of
$10.2 million for the three months ended March 31, 2020.  The
difference was primarily due to building inventory levels during
the three months ended March 31, 2021, to mitigate potential supply
chain issues for its customers.

Cash used in investing activities was $20.9 million for the three
months ended March 31, 2021, compared with cash used in investing
activities of $11.2 million for the three months ended March 31,
2020.  The decrease was primarily due to cash settlement of the
interest rate swap, partially offset by lower capital expenditures
in the current year.

Cash provided by financing activities was $9.6 million for the
three months ended March 31, 2021, compared with cash provided by
financing activities of $53.9 million for the three months ended
March 31, 2020.  The difference was primarily due to $11.9 million
net inflow from the debt and preferred stock refinancing in the
current year compared to the $60.0 million draw on the Senior
Secured Revolver in the prior year.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/918541/000091854121000006/nnbr-20210331.htm

                          About NN Inc.

NN, Inc. -- www.nninc.com -- is a global diversified industrial
company that combines advanced engineering and production
capabilities with in-depth materials science expertise to design
and manufacture high-precision components and assemblies primarily
for the electrical, automotive, general industrial, aerospace and
defense, and medical markets.  The Company has 32 facilities in
North America, Europe, South America, and China.

NN, Inc. reported a net loss of $100.59 million for the year ended
Dec. 31, 2020, compared to a net loss of $46.74 million for the
year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$624.96 million in total assets, $265.72 million in total
liabilities, $105.08 million in series B convertible preferred
stock, and $254.15 million in total stockholders' equity.


OCULAR THERAPEUTIX: Posts $3.1 Million Net Income in First Quarter
------------------------------------------------------------------
Ocular Therapeutix, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing net income
attributable to common stockholders of $3.12 million on $7.34
million of total net revenue for the three months ended March 31,
2021, compared to a net loss attributable to common stockholders of
$21.51 million on $2.61 million of total net revenue for the three
months ended March 31, 2020.

"Our progress in the first quarter of 2021 was significant," said
Antony Mattessich, president and chief executive officer.  "Revenue
for DEXTENZA was up over 200% against the prior year period and we
achieved record quarterly, in-market sales in excess of 16,000
billable units, representing 15% sequential quarterly growth.
Encouragingly, the momentum we saw in the first quarter has
continued into the second quarter with estimated sales in excess of
8,000 billable units in April alone.  Beyond DEXTENZA, we have made
progress in advancing our pipeline of product candidates that
continue to show potential to set the standard of care in their
respective disease areas.  We have had a large presence at this
year's ongoing ARVO meeting with seven total presentations
highlighting both pre-clinical and clinical updates in our key
programs.  In 2021 we look forward to continued momentum with
DEXTENZA and further development of our pipeline which includes the
planned initiation of two Phase 2 programs in wet-AMD and glaucoma
and the expected completion of a Phase 2 clinical trial in dry eye
disease."

As of March 31, 2021, the Company had $243.04 million in total
assets, $159.63 million in total liabilities, and $83.41 milion in
total stockholders' equity.

As of March 31, 2021, the Company had $209.4 million in cash and
cash equivalents versus $228.1 million at Dec. 31, 2020.  Based on
current plans and related estimates of anticipated cash inflows
from DEXTENZA and ReSure product sales and cash outflows from
operating expenses, the Company believes that existing cash and
cash equivalents, as of March 31, 2021, will enable the Company to
fund planned operating expenses, debt service obligations and
capital expenditure requirements through 2023.  This cash guidance
is subject to a number of assumptions including those related to
the severity and duration of the COVID-19 pandemic, the revenues
and expenses associated with the commercialization of DEXTENZA, and
the pace of research and clinical development programs, and other
aspects of the business.

Since inception, the Company has had a history of incurring
significant operating losses.  Its net income for the three months
ended March 31, 2021, primarily due to a change of $25.0 million in
the fair value of its derivative liability related to the
Convertible Notes during the period.  The Company's net loss was
$21.5 million for the three months ended March 31, 2020, and its
net losses were $155.6 million and $86.4 million for the years
ended Dec. 31, 2020 and 2019, respectively.  As of March 31, 2021,
the Company had an accumulated deficit of $536.1 million.  

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1393434/000155837021005914/ocul-20210331x10q.htm

                     About Ocular Therapeutix

Headquartered in Bedford, MA, Ocular Therapeutix, Inc.
--http://www.ocutx.com-- is a biopharmaceutical company focused on
the formulation, development, and commercialization of innovative
therapies for diseases and conditions of the eye using its
proprietary bioresorbable hydrogel-based formulation technology.
Ocular Therapeutix's first commercial drug product, DEXTENZA, is
FDA-approved for the treatment of ocular inflammation and pain
following ophthalmic surgery.

Ocular Therapeutix reported a net loss and comprehensive loss of
$155.64 million for the year ended Dec. 31, 2020, compared to a net
loss and comprehensive loss of $86.37 million for the year ended
Dec. 31, 2019.  As of Dec. 31, 2020, the Company had $261.86
million in total assets, $185.76 million in total liabilities, and
$76.09 million in total stockholders' equity.


PAPER SOURCE: Seeks to Hire RSM US LLP as Auditor
-------------------------------------------------
Paper Source, Inc. and Pine Holdings, Inc. seek approval from the
U.S. Bankruptcy Court for the Eastern District of Virginia to hire
RSM US, LLP to provide audit services.

The firm will render these services:

     a. audit the Debtors' consolidated financial statements as of
and for the year ending Jan. 30, 2021;

     b. provide accounting services, including the calculation of
the current and deferred income tax provision and drafting the
financial statements; and

     c. perform all other services for the Debtors which are
appropriate and proper in their Chapter 11 cases.

The firm will be paid at these rates:

     Partner                     $585 - $730 per hour
     Senior Manager/Director     $410 - $595 per hour
     Managers                    $290 - $390 per hour
     Staff & Senior Accountants  $165 - $300 per hour
     Paraprofessionals           $185 - $225 per hour

As disclosed in court filings, RSM is a "disinterested person" as
that phrase is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Shawn Fleura
     RSM US LLP
     1861 International Drive, Suite 400
     McLean, VA 22102
     Phone: 703-336-6400

               About Paper Source and Pine Holdings

Paper Source, Inc. operates as lifestyle brand and retailer of
premium paper products, crafting supplies and related gifts,
including custom invitations, greeting cards and personalized
stationery and stamps.  It sells fine and artisanal papers, wedding
paper goods, books and gift wrap through its 158 domestic stores
and e-commerce website.  Its administrative headquarter is in
Chicago.

Paper Source and Pine Holdings, Inc. sought Chapter 11 protection
(Bankr. E.D. Va. Case No. 21-30660) on March 2, 2021.  At the time
of the filing, Paper Source disclosed assets of between $100
million and $500 million  and liabilities of the same range.
Meanwhile, Pine Holdings disclosed assets of up to $50,000 and
liabilities of between $100 million and $500 million.

The Hon. Keith L. Phillips is the case judge.

The Debtors tapped Willkie Farr & Gallagher LLP and Whiteford
Taylor & Preston LLP as bankruptcy counsel, M-III Advisory LP as
restructuring advisor, SSG Capital Advisors LLC as investment
banker, and A&G Real Estate Partners as real estate advisor.  Epiq
Corporate Restructuring, LLC is the claims agent.

The U.S. Trustee for Region 4 appointed a committee to represent
unsecured creditors in the Debtors' Chapter 11 cases.  The
committee tapped Hahn & Hessen LLP as bankruptcy counsel, Hirschler
Fleischer, PC as Virginia local counsel, and Province, LLC as
financial advisor.


PARADOX ENTERPRISES: Citizens Tri-County Opposes to Amended Plan
----------------------------------------------------------------
Creditor Citizens Tri-County Bank objects to the amended disclosure
statement and amended plan of debtor Paradox Enterprises, LLC and
in support thereof, would respectfully show:

     * The Debtor's plan, document 155 at pafe 6 of 13, proposes
that secured creditors shall release their liens in property of the
Debtor on the effective date except as otherwise ordered by the
Bankruptcy Court. Creditor opposes the plan to any extent that it
requires release of its lien prior to receiving payment in full.

     * The amended plan proposes that the Debtor intends on
bringing suit against the bank. It is unclear when the payment will
actually be received by the bank from the Debtor which is to act as
disbursing agent for the funds.

     * Creditor suggests replacing the language to instead provide
that Citizens Tri-County Bank shall release its lien upon receiving
payment of its state law balance in full.

     * The Debtor's plan is proposing to grant an immediate super
priority lien to the DIP lender, but Citizens Tri-County Bank is
over-secured and would be entitled to payment for further
litigation costs it incur.

     * The DIP financing includes higher interest and fees, and it
is unclear whether debtor would be able to pay Creditor's
litigation costs which could potentially be substantial. The
monthly operating reports filed would suggest that Debtor would not
be able to pay the costs, and no contingency is built into the
plan.

A full-text copy of Creditor's objection dated May 6, 2021, is
available at https://bit.ly/3hko1kA from Omni Agent Solutions,
claims agent.

Attorney for Creditor:

     Gary E. Lester (Bar No. 12151)
     Justin H. Layne (Bar No. 0330400)
     Mayfield and Lester, Attorneys
     P.O. Box 789
     Chattanooga, Tennessee 37401
     Phone: (423) 622-2021

                     About Paradox Enterprises

Paradox Enterprises, LLC, based in Manchester, Tennessee, filed a
Chapter 11 petition (Bankr. E.D. Tenn. Case No. 19-12162) on May
24, 2019.  In the petition signed by Eric Shelley, owner, the
Debtor was estimated to have $1 million to $10 million in both
assets and liabilities.  

The Hon. Shelley D. Rucker oversees the case.  

Jason N. King, Esq., at Kious Rodgers Barger Holder & King, PLLC,
serves as bankruptcy counsel.


PHILIPPINE AIRLINES: 19 Lessors of 49 Aircraft Exposed to PAL
-------------------------------------------------------------
As widely reported, Philippine Airlines is planning to seek Chapter
11 protection in the United States.

Citing data from Cirium, online aviation news and information
website FlightGlobal reported that PAL was seeking a restructuring
agreement with creditors ahead of filing Chapter 11 proceedings
potentially by the end of May.

Nineteen lessors are exposed to PAL covering 49 aircraft, Cirium
fleets data shows:

     Lessor        Number      Aircraft Breakdown
     ------        ------      ------------------
Aircastle             1         A321(1)      
AMCK Aviation         2         A320(2)
Avation               1         777-300ER(1)
Avolon                9         A320(1)+A321(3)+
                                  A330-300(3)+A350-900(2)
BBAM                  6         A321(3)+A330-300(3)
Castlelake            1         777-300ER(1)
Chorus Aviation       3         Q400(3)
DAE Capital           3         A320(1)+A321(1)+A330-300(1)
Deucalion Aviation    2         A321(1)+A330-300(1)
GECAS                 2         777-300ER(1)+A330-300(1)
Goshawk               4         A321neo(2)+A350-900(2)
Haitong UniTrust      2         A321(2)
Macquarie AirFinance  1         A320(1)
Nordic Aviation       2         Q400(2)
ORIX Aviation         1         A321(1)
SMBC Aviation         2         A350-900(2)
Stratos               2         A320(1)+A330-300(1)
TrueNoord             2         Q400(2)
Voyager               3         777-300ER(3)

Philippine Airlines has informed its lessors of a plan to file for
Chapter 11 bankruptcy protection in the U.S. by the end of May
2021, three people with knowledge of the matter tell Cirium.

"We're not able to provide any details or confirmation on the type
or scope of any planned restructuring at this point.  Our
management and stakeholders continue to work on the comprehensive
restructuring and we will make the needed disclosures at the proper
time once details are finalized," said PAL in reply to Cirium.

According to the Philippine Daily Inquirer, earlier reports
indicated that PAL had some $5 billion in total liabilities --
including its outstanding obligations to foreign aircraft
suppliers.

The Inquirer reports the flag carrier owned by taipan Lucio Tan has
been eyeing a Chapter 11 filing in New York since late 2020.  

A Chapter 11 filing will give the airline breathing space from
creditors while it restructures its finances and allows the debtors
to reject burdensome contracts and leases.

According to reports, Norton Rose Fulbright is the airline's
counsel on the restructuring, and Seabury Capital has been hired as
a restructuring adviser.

Pasay City, Philippines-based PAL Holdings, Inc., the parent
company of Philippine Airlines, has not issued a statement
regarding the reported bankruptcy filing.

Philippine Airlines won't be the first foreign airline to seek
bankruptcy protection in U.S. shores during the pandemic.  Included
among the latest group of airline casualties are Mexico's Grupo
Aeromexico (Bankr. S.D.N.Y. Case No. 20-11563), Bogota,
Colombia-based Avianca Holdings (Bankr. S.D.N.Y. Lead Case No.
20-11133) and Chile's LATAM Airlines.  LATAM is the largest
passenger airline in South America.

                    About Philippine Airlines

Philippine Airlines -- http://www.philippineairlines.com/-- is the
Philippines' national airline. It was the first airline in Asia and
the oldest of those currently in operation. With its corporate
headquarters in Makati City, Philippine Airlines flies both
domestic and international flights.  First taking off in 1941, the
carrier has grown into a fleet of about 40 aircraft (including five
Boeing 747-400s) flying to more than 20 domestic points and about
30 foreign destinations.



PLAYER'S POKER: Seeks to Hire Deodate Corp. as Real Estate Agent
----------------------------------------------------------------
Player's Poker Club, Inc. seeks approval from the U.S. Bankruptcy
Court for the Central District of California to employ Deodate
Corporation as real estate agent.

The Debtor needs a real estate agent to procure commercial property
where it can operate its card club.

The firm will be paid a commission of 3 percent of the total base
lease amount not to exceed five years.

Rodrigo Gonzalez, chief executive officer of Deodate Corporation,
disclosed in a court filing that his firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Rodrigo Gonzalez
     Deodate Corporation
     898 N. Fair Oaks Ave., Suites F&G
     Pasadena, CA 91103
     Tel: (626) 219-6846
     Email: info@deodatecorp.com

                     About Player's Poker Club

Player's Poker Club, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-10357) on April 6,
2021. Patrick Berry, general manager, signed the petition. In its
petition, the Debtor disclosed assets of $3,061,422 and liabilities
of $3,500,852.  Judge Martin R. Barash oversees the case.  The
Debtor tapped Kogan Law Firm, APC and Kallman + Logan & Company,
LLP as its legal counsel and accountant respectively.


PRODUCERS INC: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
The U.S. Trustee for Region 21, until further notice, will not
appoint an official committee of unsecured creditors in the Chapter
11 case of The Producers Inc., according to court dockets.
    
                     About The Producers Inc.

The Producers, Inc. is a Florida corporation whose lines of
business include domain name registrar; domain name ownership; and
domain name monetization through advertising, arbitrage, sales, and
leasing.  The company's shareholders are Michael Gardner and
Sigmund Solares who serves as its chief executive officer.

On Feb. 21, 2017, Mr. Solares filed a fraud lawsuit in state court
in Louisiana, styled Sigmund Solares v. Gregory Faia, Michael
Gardner, Vernon Decossas, DNC Holdings, Inc., Domain Apps, LLC,
Faia and Associates, LLC, and Faia Development Group, LLC.   

Two years later, in May 2019, DNC Holdings and Domain Apps filed a
third-party complaint against TPI, Snow Turtles LTD, Directnic LTD,
and Parked.com LTD.  The claims and factual allegations contended
DNC Holdings and Domain Apps were defrauded into purchasing TPI's
assets based on the actions of their own owners, Mr. Faia and Mr.
Decossas, and requested rescission of the transaction.   

The claims asserted in the third-party complaint were also pursued
when, on September 12, 2019, DNC Holdings filed a Chapter 7
involuntary petition against TPI (Bankr. M.D. Fla. Case No.
19-08638).  Larry Hyman was appointed as Chapter 7 trustee.

Following 13 months of hard-fought litigation in Bankruptcy Court,
the parties reached a conceptual settlement which was eventually
memorialized in the settlement, resolving all outstanding disputes
between the parties to the fraud case and the related litigation
pending in bankruptcy court.   

At the behest of the parties, the involuntary case was converted to
a Chapter 11 case on March 1, 2021.

Judge Catherine Peek Mcewen oversees the Debtor's Chapter 11 case.
Shumaker, Loop & Kendrick, LLP serves as the Debtor's bankruptcy
counsel.


R. INVESTMENTS RLLP: Seeks to Hire G Griggs CPA as Accountant
-------------------------------------------------------------
R. Investments, RLLP seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to employ G Griggs CPA, Inc. as
accountant.

The firm's services include reviewing the Debtor's books and
records; preparing state and federal tax returns; and assisting the
Debtor with its reporting obligations.

The firm will be paid at the rate of $175 per hour and reimbursed
for out-of-pocket expenses incurred.

David Hoffman, a partner at G Griggs CPA, disclosed in a court
filing that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     David J. Hoffman
     G Griggs CPA, Inc.
     710 Kipling Street, Suite 201
     Lakewood, CO 80215
     Tel: (720) 749-2882

                     About R. Investments RLLP

R. Investments, RLLP sought protection under Chapter 11 of the
Bankruptcy Code on March 4, 2021 (Bankr. D. Colo. Case No.
21-11011). At the time of the filing, the Debtor estimated its
assets at $500,000 to $1 million and liabilities at $10 million to
$59 million.  William Travis Steffens, chief executive officer,
signed the petition.  Judge Elizabeth E. Brown oversees the case.
The Debtor is represented by Patrick R. Akers, Esq., at Moye White
LLP.


REGIONAL AMBULANCE: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------------
The U.S. Trustee for Region 4 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Regional Ambulance Service, Inc.
  
                 About Regional Ambulance Service

Regional Ambulance Service, Inc. filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D.S.C. Case
No. 21-01021) on April 12, 2021, listing under $1 million in both
assets and liabilities.  Darrin Moyer, president, signed the
petition.  Judge Helen E. Burris oversees the case.  Barton Brimm,
PA serves as the Debtor's legal counsel.


REVELANT HOLDINGS: Seeks to Hire Wrinkle Gardner as Accountant
--------------------------------------------------------------
Revelant Holdings, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Colorado to employ Wrinkle Gardner and
Company as its accountant.

The Debtor needs an accountant to complete its 2020 tax return and
provide general accounting services.

The firm will be paid at these rates:

     Partners                   $250 to $300 per hour
     Managers                   $150 to $200 per hour
     Seniors Staffs             $120 to $150 per hour
     Paraprofessional/Staffs     $35 to $75 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.

Jordan Faust, a partner at Wrinkle Gardner and Company, 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:

     Jordan L. Faust
     Wrinkle Gardner and Company
     P.O. Box 1707
     Friendswood, TX 77546
     Tel: (281) 338-1120
     Email: jfaust@wrinklegardner.com

                      About Revelant Holdings

Revelant Holdings, LLC -- https://revelant.com -- is a technology
company bringing the Enercat tool to the oil and gas industry as an
entirely new and innovative way to improve the properties of fluids
downhole and at the surface. With its corporate office now in
Houston and four regional USA offices serving the oil and gas
industry, Revelant is currently focusing on the Permian Basin,
Eagle Ford, Mid-Continent and San Juan Basin.

Revelant Holdings filed a voluntary petition for relief under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Colo. Case No.
20-16717) on Oct. 12, 2020.  W. Tracy Fotiades, president, signed
the petition.  At the time of the filing, the Debtor had between $1
million and $10 million in both assets and liabilities.  

Judge Michael E. Romero oversees the case.  

The Debtor tapped Weinman & Associates, P.C. and Wrinkle Gardner
and Company as its legal counsel and accountant, respectively.


REVLON INC: Replaces Citigroup With Apollo as Finance Agent
-----------------------------------------------------------
Katherine Doherty of Bloomberg News reports that Revlon Inc., the
makeup giant that's reworking its business and its borrowings,
replaced Citigroup Inc. as agent on part of its finances with an
affiliate of Apollo Global Management Inc. in the wake of the
bank's $900 million error on a separate loan.

The company tapped MidCap Financial as its collateral and
administrative agent to work out a one-year extension into 2024 for
its revolver, Revlon said Monday in its first-quarter results. The
report included a narrower loss and showed improvement in sales
trends coming out of the pandemic, but still missed some estimates,
and the shares dropped.

                        About Revlon Inc.

Headquartered in New York, New York, Revlon, Inc., conducts its
business exclusively through its direct wholly-owned operating
subsidiary, Revlon Consumer Products Corporation and its
subsidiaries.  Revlon is an indirect majority-owned subsidiary of
MacAndrews & Forbes Incorporated, a corporation beneficially owned
by Ronald O. Perelman.  Mr. Perelman is Chairman of Revlon's and
Products Corporation's Board of Directors.

                           *    *    *

In July 2020, S&P Global Ratings lowered its issuer credit rating
on Revlon Inc. to 'CC' from 'CCC-'.  Concurrently, S&P lowered its
issue-level rating on the company's $880 million Brandco first lien
term loan to 'CCC-' from 'CCC' and maintain '2' recovery rating. In
addition, S&P lowered its issue-level rating on the remaining
tranches of secured debt to 'C' from 'CC' and maintained '5'
recovery rating.  Lastly, S&P affirmed its 'C' issue-level rating
on the company's two tranches of unsecured notes, the '6' recovery
ratings remain unchanged.

The negative outlook reflects S&P's expectation that it will lower
its issuer credit rating on Revlon to 'SD' (selective default) and
its issue-level rating on its February 2021 notes to 'D' after the
transaction closes.

The downgrade follows Revlon's announcement that it commenced an
offer to exchange any and all of its outstanding amounts of 5.75%
notes due February 2021 for a combination of new 5.75% notes due
February 2024 and an early tender/consent fee. The existing
noteholders will receive $750 principal amount of new notes for
every $1,000 of existing notes tender and $50 of cash as an early
tender/consent fee. Holders who tender their existing notes after
the early tender deadline (Aug. 7, 2020) will receive only $750
principal amount of new notes for every $1,000 principal amount of
existing notes tendered.


RIVERBEND ENVIRONMENTAL: Online Taylor Auction of Equipment Okayed
------------------------------------------------------------------
Judge Katharine M. Samson of the U.S. Bankruptcy Court for the
Southern District of Mississippi authorized Riverbend Environmental
Services, LLC's online auction sale of (i) the trucks/trailers that
are more fully described on Exhibit A, and (ii) the additional
items of personal property and equipment as, when and if they are
located and discovered.

The fair market value of the Equipment will be the auction or bid
price that is accepted by Taylor Auction at the auction.

In order to resolve the Response of the United States Trustee, the
Debtor has agreed to file a report of sale within 10 days after the
sale has been concluded.  The Debtor has also agreed to deposit the
net sales proceeds (that is, gross receipts less costs of the
auction) into a separate, interest-bearing escrow account
controlled by the counsel for the Debtor, with the funds therein
not to be disbursed except upon further notice and a hearing.  The
Debtor will report each month on the bank account that contains the
net sales proceeds from the sale, and a copy of the monthly bank
statement will be attached to each Debtor monthly operating report
that is filed with the Court.

The Court authorizes the Movant, through Benny Taylor and/or Jackie
McInnis, to execute such bill of sale, transfer of title or other
related documents which are reasonably necessary to consummate, and
close the sale of the Equipment once the auction is completed.

The Equipment to be sold is free and clear of liens, claims and
interests.  Most of the Equipment was previously collateral for
Delta Bank but Delta Bank's claim has now been paid in full and
these items of Equipment are now free and clear of liens.

The Court approves the sale of the Equipment for the auction price,
free and clear of all liens, claims and interests.

The Order is a final judgment as contemplated by the applicable
Bankruptcy Rules.

A copy of the Exhibit A is available at
https://tinyurl.com/anvudc74 from PacerMonitor.com free of charge.

             About Riverbend Environmental Services

Riverbend Environmental Services, LLC, based in Fayette, MS,
sought
Chapter 11 protection (Bankr. S.D. Miss. Case No. 19-03828) on
Oct.
25, 2019.  In the petition signed by Jackie McInnis, manager, the
Debtor was estimated to have $10 million to $50 million in assets
and $1 million to $10 million in liabilities.  The Hon. Katharine
M. Samson oversees the case.  Craig M. Geno, Esq., of the Law
Offices of Craig M. Geno, PLLC, serves as bankruptcy counsel to
the
Debtor.  Watkins & Eager, PLLC is special counsel.



ROCK CHURCH: Seeks to Shorten Notice Period on Sale of Lot 1
------------------------------------------------------------
Rock Church of the Wabash Valley, Inc., asks the U.S. Bankruptcy
Court for the Southern District of Indiana to shorten the notice
period on the proposed sale of its real estate located in Vigo
County, Indiana, consisting of approximately 4.4 gross acres, known
as parcel 84-07-10-476-001.000-008 ("Lot 1"), to Valley of Terre
Haute SR for $262,500 cash, free and clear of liens, claims,
interests, and encumbrances.

A closing on Lot 1 owned is scheduled for May 21, 2018, subject to
court approval.  

The Debtor believes the sale of Lot 1 is in the best interest of
the estate and creditors as the proceeds will be available to pay
all claims and administrative expenses.

The Debtor asks that notice on the Sale Motion be shortened to 10
days.  Denying the relief requested could cause immediate and
irreparable harm to the estate if the sale of the Additional Real
Estate is not held in a reasonably quick method and timeframe.  

              About Rock Church of the Wabash Valley

Rock Church of the Wabash Valley, Inc. provides religious services
to members and the general public from its location at 8930 E.
Wabash Ave., Terre Haute, Ind.  

Rock Church of the Wabash Valley sought protection under Chapter
11
of the Bankruptcy Code (Bankr. S.D. Ind. Case No. 20-80240) on
June
16, 2020. At the time of the filing, the Debtor disclosed assets
of
between $100,001 and $500,000 and liabilities of the same range.  

B. Scott Skillman, Esq., at Skillman Defense Firm, is the Debtor's
legal counsel.



ROCK CHURCH: Valley of Terre Haute Buying Lot 1 for $262.5K Cash
----------------------------------------------------------------
Rock Church of the Wabash Valley, Inc., asks the U.S. Bankruptcy
Court for the Southern District of Indiana to authorize the sale of
its real estate located in Vigo County, Indiana, consisting of
approximately 4.4 gross acres ("Lot 1"), to Valley of Terre Haute
SR for $262,500 cash, free and clear of liens, claims, interests,
and encumbrances.

The Debtor owns Lot 1.  

On Nov. 6, 2020, the Court Confirmed the Small Business Chapter 11V
Plan submitted by the Debtor to permit it the opportunity to
privately sell (through an approved broker) part of all of its real
property, subject to the Court's approval within nine months, or
face a public auction.  On Nov. 30, 2020, the Court issued an Order
authorizing the engagement of Bridget Boling as a listing agent for
the sale of Lot 1.

Through the efforts of its Boling, the Debtor has obtained and
accepted the cash offer for Lot 1, also referred to as "The Church"
from the Buyer, in the amount of $262,500.

By the Motion, the Debtor asks authority to close on the sale of
Lot 1 to the Buyer free and clear of all liens, claims, interests,
and encumbrances, excepting the easement on record, or "right of
way," on Lot 1 (to permit access to Lot 2, also known as "the
Manse"), with valid liens attaching to the proceeds of the sale.

The Debtor believes the sale of Lot 1 is in the best interest of
the estate and creditors as it will provide the funds to pay all
claims and administrative expenses.

First Financial Bank is the only lienholder with respect to Lot 1
other than potential real estate taxes (unlikely, as the property
is not subject to taxation) which will be paid at closing.

A copy of the Contract is available at https://tinyurl.com/w7xm6uc8
from PacerMonitor.com free of charge.

              About Rock Church of the Wabash Valley

Rock Church of the Wabash Valley, Inc. provides religious services
to members and the general public from its location at 8930 E.
Wabash Ave., Terre Haute, Ind.  

Rock Church of the Wabash Valley sought protection under Chapter
11
of the Bankruptcy Code (Bankr. S.D. Ind. Case No. 20-80240) on
June
16, 2020. At the time of the filing, the Debtor disclosed assets
of
between $100,001 and $500,000 and liabilities of the same range.  

B. Scott Skillman, Esq., at Skillman Defense Firm, is the Debtor's
legal counsel.



SALON PROZ: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
The U.S. Trustee for Region 4 disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Salon Proz, LLC.
  
                         About Salon Proz

Salon Proz, LLC, a Columbia, S.C.-based single asset real estate
debtor (as defined in 11 U.S.C. Section 101(51B)), filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D.S.C. Case No. 21-00820) on March 23, 2021.  Yvonne
Jones, managing member and owner, signed the petition.  At the time
of the filing, the Debtor disclosed $500,000 to $1 million in
assets and $1 million to $10 million in liabilities. Moore Taylor
Law Firm, PA represents the Debtor as legal counsel.


SANDWICH ISLES: Insists That FCC Case Should Stay in Fed. Circuit
-----------------------------------------------------------------
Law360 reports that a bankrupt Hawaiian telecommunication company
has argued that the Federal Circuit wrongly upheld a trial court's
dismissal of its lawsuit seeking to recoup $200 million in funding
pulled by the Federal Communications Commission, saying the full
circuit court bench must rethink the ruling.  Sandwich Isles
Communications Inc. asked the Federal Circuit on Friday, May 7,
2021, for a panel rehearing or, alternatively, a rehearing en banc
and reversal, saying a unanimous three-judge panel's April 1, 2021
precedential opinion erroneously holds that the correct venue for
the dispute is the D.C. Circuit.

                About Sandwich Isles Communications

Sandwich Isles Communications, Inc. (SIC) is a rural telephone
company founded in 1995 in Honolulu, Hawaii.  The Company provides
landline telephone and lifelink services.  

Paniolo's primary business is the ownership and operation of a
submerged marine fiber and terrestrial fiber telecommunications
cable network that connects the five principal islands in the State
of Hawaii.  Paniolo intended to operate its business through a
lease of the cable network to, and a joint-use agreement with,
Sandwich Isles Communications, Inc., a telephone services provider
operating primarily in the Hawaiian Home Lands.  

Paniolo and SIC are commonly controlled by family trusts created by
Albert S.N. Hee.

Paniolo Cable Company was subject to an involuntary Chapter 11
petition (Bankr. D. Haw.
Case No. 18-01319) on Nov. 13, 2018.  The petitioning creditors
were HSBC Securities (USA) Inc.,  Deutsche Bank Trust Company
Americas, and Sunrise Partners Limited Partnership.

At the behest of the petitioning creditors, Michael Katzenstein was
appointed as the Chapter 11 Trustee of Paniolo Cable Company.
Goodsill Anderson Quinn & Stifel is the Trustee's counsel, FTI
Consulting Inc., is the financial advisor, and Ducera Partners LLC
is the investment banker.


SIMON'S WHOLESALE: Seeks to Hire Tobin as Business Broker
---------------------------------------------------------
Simon's Wholesale Bakery, Inc. seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Tobin Business Group Inc. as business broker.

The firm's services include:

   a. conducting discovery interviews;

   b. planning engagement;

   c. estimating company value;

   d. assessing value drivers;

   e. drafting teaser letters;

   f. writing and designing an offering memorandum;

   g. creating a target data base of prospective buyers;

   h. researching and compiling the prospect database; and

   i. implementing the lead generation campaign.

The firm will be paid a success fee of 10 percent upon sale of
stock, and sale of substantially all of the assets of the Debtor.

Gregg Tobin, president of Tobin Business Group, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Gregg Tobin
     Tobin Business Group Inc.
     dba Gateway Business Sales
     114 Pacifica Court, Suite
     Irvine, CA 92618
     Tel: (949) 546-0903
     Fax: (949) 266-9435
     Email: info@gatewaybizsales.com

              About Simon's Wholesale Bakery, Inc.

Simon's Wholesale Bakery, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. C.D. Calif. Case No. 21-10930) on April 8, 2021,
disclosing under $1 million in both assets and liabilities.  Judge
Scott C. Clarkson oversees the case.  The Debtor tapped M. Jones
and Associates, PC as its legal counsel.


STONEWAY CAPITAL: Clearly Gottlieb Represents Noteholder Group
--------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firm of Cleary Gottlieb Steen & Hamilton LLP submitted a
revised verified statement to disclose that it is representing the
members of the Steering Committee of the Ad Hoc Group of
Noteholders in the Chapter 11 cases of Stoneway Capital Ltd., et
al.

The Ad Hoc Steering Committee holds claims against SCC as issuer;
its subsidiaries Stoneway Energy International LP, Stoneway Energy
LP, Araucaria Power Generation S.A., Araucaria Energy S.A., SPI
Energy S.A., and Araucaria Generation S.A. as guarantors; and
Stoneway Power Generation Inc. and Stoneway Group LP as pledgors in
connection with the Senior Secured Notes issued under that certain
Indenture, dated as of February 15, 2017; as amended and restated
by that Amended and Restated Indenture, dated as of November 9,
2017; as supplemented by that First Supplemental Indenture, dated
as of November 15, 2017; and as supplemented by that Second
Supplemental Indenture, dated as of June 29, 2018, by and among the
Debtors and UMB Bank, N.A., a national banking association
organized and existing under the laws of the United States of
America, as successor to The Bank of New York Mellon, as indenture
trustee. The members of the Ad Hoc Steering Committee are as
follows: BlackRock Advisors, LLC; Carmignac Gestion S.A.;
DoubleLine Capital LP; FIL Investments International; and GML
Capital LLP. The Ad Hoc Steering Committee holds a majority of the
Senior Secured Notes.

As of May 3, 2021, members of the Ad Hoc Steering Committee and
their disclosable economic interests are:

                                           Senior Secured Notes
                                           --------------------
BlackRock Advisors, LLC                       $95,408,284.50
c/o BlackRock Advisors, LLC
55 East 52nd St.
New York, NY 10055

Carmignac Gestion S.A.                        $33,153,570.77
24 Place Vendome
75001 Paris, France

DoubleLine Capital LP                         $60,352,481.45
c/o DoubleLine Capital LP
333 South Grand Avenue
18th Floor
Los Angeles, CA 90071

FIL Investments International                 $84,938,923.00
c/o Investment Legal FIL
Investments International
4 Cannon Street
London EC4M 5AB
England

GML Capital LLP                               $67,277,740.00
c/o GML Capital LLP
The Met Building
22 Percy Street
London W1T 2BU
United Kingdom

Counsel to the Ad Hoc Steering Committee can be reached at:

          Richard J. Cooper, Esq.
          Luke A. Barefoot, Esq.
          Kristin Corbett, Esq.
          CLEARY GOTTLIEB STEEN & HAMILTON LLP
          One Liberty Plaza
          New York, NY 10006
          Telephone: (212) 225-2000
          Facsimile: (212) 225-3999

A copy of the Rule 2019 filing is available at
https://bit.ly/3w9QbmP at no extra charge.

                    About Stoneway Capital Corp.

Stoneway Capital Corporation is a limited corporation incorporated
in New Brunswick, Canada, formed for the purpose of owning and
operating, through its Argentine subsidiaries, power generation
projects that will provide electricity to the wholesale electricity
markets in Argentina. The Argentine subsidiaries operate four
power-generating plants in Argentina that provide electricity to
the wholesale electricity market in Argentina.

Stoneway is 100% owned by GRM Energy Investment Limited.

On Oct. 8, 2020, the Company commenced proceedings under the Canada
Business Corporations Act (the "CBCA"). The Debtors were well on
the way toward closing the consensual restructuring when on Dec. 4,
2020, the Argentine Supreme Court issued a decision in an ongoing
noise discharge dispute involving one of the Generation Facilities
located in Pilar, Argentina. The Argentine Supreme Court Decision
created significant uncertainty as it overturned a decision of the
federal appeals court in San Martin, Buenos Aires.

As a result of the looming expiration of the informal standstill
arrangement, the Debtors commenced chapter 11 cases in the U.S. in
order to put the automatic stay in place, maintain the status quo
pending resolution of the various issues in Argentina, and ensure
that neither the Indenture Trustee nor the Argentine Trustee takes
any action that could be detrimental or value destructive to the
Company.

Stoneway Capital Ltd. and five related entities, including Stoneway
Capital Corp., sought Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 21-10646) on April 7, 2021. Stoneway estimated
liabilities of $1 billion to $10 billion and assets of $500 million
to $1 billion.

Shearman & Sterling LLP is the Debtors' counsel.  Prime Clerk LLC
is the claims agent.


STREAM TV: Creditors Reach Deal to Support Chapter 11 Dismissal
---------------------------------------------------------------
Law360 reports that a Delaware bankruptcy judge Monday, May 10,
2021, heard arguments for and against the dismissal of television
technology company Stream TV's Chapter 11 case, with its unsecured
creditors coming down for dismissal after reaching a settlement
with its secured creditors.

At an all-day virtual hearing, U.S. Bankruptcy Judge Karen Owens
heard the unsecured creditors say they were siding with Stream TV's
secured creditors over the majority shareholder who filed for
Chapter 11 as both parties accused the other of trying to pick up
the company at a bargain price. Stream TV filed for bankruptcy in
late February 2021 after a battle with SeeCubic Inc.

                    About Stream TV Networks

Philadelphia, Pa.-based Stream TV Networks, Inc. develops
technology intended to display three-dimensional content without
the use of 3D glasses.

On Feb. 24, 2021, Stream TV Networks filed a Chapter 11 petition
(Bankr. D. Del. Case No. 21-10433).  Stream TV Networks CEO Mathu
Rajan signed the petition.  In the petition, the Debtor listed
assets of about $100 million to $500 million and liabilities of
$100 million to $500 million.  Judge Karen B. Owens oversees the
case. Dilworth Paxson, LLP, led by Martin J. Weis, Esq., is the
Debtor's counsel.


SUMMIT MIDSTREAM: Posts $9 Million Net Income in First Quarter
--------------------------------------------------------------
Summit Midstream Partners, LP filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing
net income of $8.99 million on $99.32 million of total revenues for
the three months ended March 31, 2021, compared to net income of
$3.76 million on $104.90 million of total revenues for the three
months ended March 31, 2020.

As of March 31, 2021, the Company had $2.47 billion in total
assets, $1.45 billion in total liabilities, $93.59 million in
Subsidiary Series A Preferred Units, and a total partners' capital
of $928.64 million.

As of March 31, 2021, SMLP had $275.9 million of undrawn
commitments under its $1.1 billion revolving credit facility, after
accounting for $22.1 million of issued, but undrawn letters of
credit.  Subject to covenant limits, its available borrowing
capacity at March 31, 2021 totaled approximately $115.0 million.
SMLP also had $16.2 million of unrestricted cash on hand as of
March 31, 2021.

Based upon the terms of SMLP's revolving credit facility, and total
outstanding debt, net of cash, of $1.28 billion (inclusive of
$493.5 million of senior unsecured notes), SMLP's total leverage
ratio and first lien leverage ratio (as defined in the credit
agreement) as of March 31, 2021, were 5.0 to 1.0 and 3.1 to 1.0,
respectively, relative to maximum threshold limits of 5.75 to 1.0
and 3.50 to 1.0.

Management's Comments

Heath Deneke, president, chief executive officer and chairman,
commented, "Summit's financial results exceeded internal
expectations for the quarter with $60.4 million of adjusted EBITDA,
largely due to our continued focus on reducing operating expenses,
together with strong performance from a new Utica pad which came
online in March, ahead of schedule, and at initial production rates
that exceeded expectations by nearly 20%.  While it is still early,
these wells continue to materially outperform original expectations
underlying our 2021 financial guidance."

"With respect to our expense improvement, towards the end of 2020,
we implemented structural and organizational changes across our
business, aimed at further streamlining operations and minimizing
costs.  The first quarter of 2021 is the first period in which the
majority of these savings materialized and is evidenced by
approximately $4.9 million lower operating expenses than our
quarterly average in 2020.  I want to thank the entire Summit team
for the continuous improvement mindset and commitment to continue
to find ways to improve our operating efficiency and effectiveness,
without compromising our commitment to safety, compliance, the
environment and providing excellent service for our customers."

"We remain focused on executing the second phase of our balance
sheet transformation initiatives, which includes addressing our
2022 debt maturities and capturing discounts where available on
other fixed capital obligations.  During the first quarter, we
utilized our internally generated cash flow, together with $8
million of cash received from the sale of surplus compressor
equipment, to reduce our revolving credit facility balance by $55
million.  This paydown represents nearly 40% of our 2021 debt
reduction guidance and we remain on track to generate sufficient
cash, after interest expense and capital expenditures, to reduce
outstanding indebtedness this year by approximately $130 million to
$150 million."

"In March, we launched a Series A preferred equity for SMLP common
equity exchange, with the intention of enhancing common equity
value by reducing principal at discounts to face value and
eliminating accumulated unpaid distributions.  This transaction was
successful and upon closing in April, we exchanged $18.7 million
Series A preferred units, or approximately 11.5% of the outstanding
Series A preferred units, for approximately 560,000 SMLP common
units with a value of approximately $12.3 million, and we
eliminated $2.5 million of accrued unpaid distributions."

"Addressing our 2022 debt maturities is a top priority for Summit
today.  We are actively working on a holistic solution for our
senior unsecured notes and revolving credit facility that mature in
2022 and we have generated strong interest from numerous banks and
bond investors regarding our refinancing solution.  Our goals are
to not only extend our 2022 debt maturities, but also to provide a
significant amount of additional financial flexibility over the
coming years to continue to improve the balance sheet and transform
the overall business.  We are very excited about the progress we've
made on the refinancing efforts to date and look forward to
providing additional details ahead of our next scheduled earnings
call."

"We achieved several key milestones on the Double E project during
the first quarter, including closing $175 million of non-recourse
senior secured credit facilities and commencing construction
activities, which were both critical steps towards remaining on
schedule.  Our wholly owned, unrestricted subsidiary, Summit
Permian Transmission, LLC, utilized the credit facilities to fund
all of Summit’s $4.6 million investment in Double E in the first
quarter, and we expect that these credit facilities will fund the
vast majority of Summit's remaining Double E capital commitment.
All of the pipeline and rights-of-way have been procured and
pipeline construction is underway.  We continue to expect that
Double E will be completed at or below the current $425 million
cost estimate (8/8ths), of which, approximately $35 million remains
in unidentified project contingency.  We continue to expect Double
E to be commissioned in the fourth quarter of 2021."

"Overall, Summit is off to a strong start to 2021 and I continue to
be encouraged by a number of positive market developments that
could be a catalyst for increased customer activity on our systems
later in the year.  At this point however, we are maintaining our
full year 2021 adjusted EBITDA range of $210 million to $230
million for the year."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1549922/000156459021025535/smlp-10q_20210331.htm

                            About Summit Midstream

Summit Midstream Partners is a value-driven limited partnership
focused on developing, owning and operating midstream energy
infrastructure assets that are strategically located in
unconventional resource basins, primarily shale formations, in the
continental United States.  SMLP provides natural gas, crude oil
and produced water gathering services pursuant to primarily
long-term and fee-based gathering and processing agreements with
customers and counterparties in six unconventional resource basins:
(i) the Appalachian Basin, which includes the Utica and Marcellus
shale formations in Ohio and West Virginia; (ii) the Williston
Basin, which includes the Bakken and Three Forks shale formations
in North Dakota; (iii) the Denver-Julesburg Basin, which includes
the Niobrara and Codell shale formations in Colorado and Wyoming;
(iv) the Permian Basin, which includes the Bone Spring and Wolfcamp
formations in New Mexico; (v) the Fort Worth Basin, which includes
the Barnett Shale formation in Texas; and (vi) the Piceance Basin,
which includes the Mesaverde formation as well as the Mancos and
Niobrara shale formations in Colorado.  SMLP has an equity
investment in Double E Pipeline, LLC, which is developing natural
gas transmission infrastructure that will provide transportation
service from multiple receipt points in the Delaware Basin to
various delivery points in and around the Waha Hub in Texas. SMLP
also has an equity investment in Ohio Gathering, which operates
extensive natural gas gathering and condensate stabilization
infrastructure in the Utica Shale in Ohio. SMLP is headquartered in
Houston, Texas.

Summit Midstream reported net income of $189.08 million for the
year ended Dec. 31, 2020, compared to a net loss of $393.73 million
for the year ended Dec. 31, 2019.

                           *   *   *

As reported by the TCR on April 19, 2021, S&P Global Ratings
lowered its rating on Summit Midstream Partners L.P. (SMLP) to 'SD'
(selective default) from 'CC'.


TIDEWATER ESTATES: $212K Sale of Hancock County Properties Approved
-------------------------------------------------------------------
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 properties:

     a. approximately 20 acres on the South end of that part of
Hancock County Tax Parcel No. 066-0-24-013.000 lying North of the
Kiln-Delisle Road, to Ty J. Necaise for approximately $86,000 or
$4,200 per acre, free and clear of all liens; and

     b. a 25-acre parcel and a 5-acre parcel, with an aggregate 30
acres, South of the Kiln-Delisle Road, both fronting on
Kiln-Delisle Road and identified on the 2020 Appraisal as part of
Parcels 3 & 4, to Michael Benson and Vanessa Benson for a total
sale price of $126,000 or $4,200 per acre, free and clear of all
liens.

Upon sale of each of the properties authorized to be sold, all
liens, encumbrances, and interests affecting title to the
respective properties are stripped from the respective property,
including but not limited to the following, and are transferred to
the proceeds of sale and will not further burden title to the
properties sold:

     a. Deed of Trust dated October 30, 2018, from Tidewater
Estates, Inc. to Celeste Bertucci McShane, recorded at Book 2018,
Page 8933 in the records of Hancock County, Mississippi;

     b. Deed of Trust dated Oct. 30, 2018, from Tidewater Estates,
Inc. to Bryan J. Bertucci, recorded at Book 2018, Page 8944 in the
records of Hancock County, Mississippi;

     c. Deed of Trust dated Nov. 26, 2018, from Tidewater Estates,
Inc. to Gulf Coast Bank and Trust Co., recorded at Deed 2018, Page
25280 in the records of Hancock County, Mississippi; and

     d. Lis Pendens Notice filed by Greg Bertucci on Dec. 15, 2015
at Lis Pendens Book 2015, Page 45, in the records of Hancock
County, Mississippi.

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 and (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.

Upon the consummation of the proposed sales, the Debtor will
deposit the net proceeds into its DIP account, with further
distribution outside the ordinary course of business except as
provided for in the Order, only with specific authority of the
Court.

The Debtor will file reports of each sale in compliance with
Bankruptcy Rule 6004(f)(1) within seven days of the closing of each
sale.

The Debtor is authorized 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.  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.



VANDEWATER INTERNATIONAL: Seeks to Hire Shraiberg Landau as Counsel
-------------------------------------------------------------------
Vandewater International, Inc. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Shraiberg Landau & Page, P.A. as its bankruptcy counsel.

The firm will provide these services:

   a. advise the Debtor generally regarding matters of bankruptcy
law in connection with its Chapter 11 case;

   b. advise the Debtor of the requirements of the Bankruptcy Code,
the Federal Rules of Bankruptcy Procedure, applicable bankruptcy
rules pertaining to the administration of the case, and U.S.
Trustee Guidelines related to the daily operation of its business
and administration of the estate;

   c. represent the Debtor in all proceedings before the court;

   d. prepare legal documents;

   e. negotiate with creditors, prepare and seek confirmation of a
plan of reorganization and related documents, and assist the Debtor
in the implementation of the plan; and

   f. perform all other legal services for the Debtor.

Shraiberg will be paid at these rates:

     Attorneys                   $350 to $600 per hour
     Legal Assistants                $275 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $40,000.

Bradley Shraiberg, Esq., a partner at Shraiberg, 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 through:

     Bradley S. Shraiberg, Esq.
     Joshua Lanphear, Esq.
     Shraiberg Landau & Page, P.A.
     2385 NW Executive Center Drive, Suite 300
     Boca Raton, FL 33431
     Telephone: (561) 443-0800
     Facsimile: (561) 998-0047
     Email: bss@slp.law
            jlanphear@slp.law

                  About Vandewater International

Vandewater International, Inc. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 21-14098) on
April 28, 2021.  Neil Ruebens, president, signed the petition.  In
the petition, the Debtor disclosed assets of $1,467,519 and
liabilities of $2,203,922.  Judge Peter D. Russin oversees the
case.  Shraiberg Landau & Page, P.A. is the Debtor's legal counsel.


VINCENT GALANO, JR: $282K Sale of Shares in Middletown Asset OK'd
-----------------------------------------------------------------
Judge Christine M. Gravelle of the U.S. Bankruptcy Court for the
District of New Jersey authorized Vincent Galano, Jr.'s private
sale of his 33.33% ownership interest 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.

The sale is free and clear of liens, claims, and encumbrances, with
all such liens, claims, and encumbrances, if any, to attach to the
proceeds of sale.

The Agreement between the Debtor and G&A Realty Inc. pertaining to
the sale and purchase of the Shares is approved.  The parties are
directed to implement the Agreement in accordance with its terms.

The 14-day stay under federal Rule of bankruptcy Procedure 6004(h)
is waived.

A copy of the Order will be served upon secured creditors, if any
and the 20 largest unsecured creditors, taxing authorities and the
Office of the United States Trustee within five days of its entry.


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.



W133 OWNER: Trustee Taps Nixon Peabody as Special Counsel
---------------------------------------------------------
Lori Lapin Jones, Esq., the Chapter 11 trustee for W133 Owner, LLC,
received approval from the U.S. Bankruptcy Court for the Eastern
District of New York to retain Nixon Peabody LLP as her special
counsel.

The firm will provide legal services in connection with 421-a tax
benefits.

Peabody's current hourly rates for professionals expected to be
involved in this engagement range from $500 to $975.  The
engagement will be led by Erica F. Buckley, Esq., whose discounted
hourly rate is $975.

Nixon Peabody 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:

     Erica F. Buckley, Esq.
     Nixon Peabody LLP
     55 West 46th Street
     New York, NY 10036-4120
     Phone: 212-940-3000
     Fax: 212-940-3111

                         About W133 Owner
     
W133 Owner, LLC, a Brooklyn, N.Y.-based company engaged in renting
and leasing real estate properties, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 20-42637) on
July 16, 2020.  Levi Balkany, 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 $10 million and $50
million.

Rosenberg Musso & Weiner, LLP is the Debtor's legal counsel.

On Sept. 14, 2020, the court approved the appointment of Lori Lapin
Jones, Esq., as the Debtor's Chapter 11 trustee.  The trustee
tapped LaMonica Herbst & Maniscalco, LLP as bankruptcy counsel and
Joseph A. Broderick, P.C. as accountant.  Wenig Saltiel LLP,
Jeffrey Golkin Partners and Nixon Peabody LLP serve as the
trustee's special counsel.


WATER MARBLE: Seeks to Hire Jason A. Burgess as Legal Counsel
-------------------------------------------------------------
Water Marble Holding LLC seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to employ The Law Offices
of Jason A. Burgess, LLC as its legal counsel.

The firm will provide these services:

   a. advise the Debtor with respect to its powers and duties and
the continued management of its business;

   b. advise the Debtor with respect to its responsibilities in
complying with the U.S. trustee's operating guidelines and
reporting requirements and with the local 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 negotiations with its creditors and
in the preparation of a plan of reorganization.

The Law Offices of Jason A. Burgess will be paid at these rates:

     Attorneys               $350 per hour
     Paralegals              $75 per hour

The firm will be paid a retainer in the amount of $50,000 and
reimbursed for out-of-pocket expenses incurred.

Jason Burgess, Esq., disclosed in a court filing that his firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

Mr. Burgess can be reached at:

     Jason A. Burgess, Esq.
     The Law Offices of Jason A. Burgess, LLC
     1855 Mayport Road
     Atlantic Beach, FL 32233
     Tel: (904) 372-4791
     Fax: (904) 372-4994
     Email: jason@jasonAburgess.com

                    About Water Marble Holding

Water Marble Holding LLC filed a Chapter 11 bankruptcy petition
(Bankr. M.D. Fla. Case No. 3:21-01034) on April 28, 2021,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by The Law Offices of Jason A. Burgess, LLC.


WC 8120 RESEARCH: Hires Cushman & Wakefield as Real Estate Broker
-----------------------------------------------------------------
WC 8120 Research, LP seeks approval from the U.S. Bankruptcy Court
for the Western District of Texas to employ Cushman & Wakefield US,
Inc. as real estate broker.

The Debtor requires a real estate broker to market and sell its
real property located at 8120 Research Boulevard, Austin, Texas.

The firm will be paid a commission of 2 percent of the gross sales
price.

Carrie Caesar, a director at Cushman & Wakefield US, 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:

     Carrie Caesar
     Cushman & Wakefield US, Inc.
     4040 Broadway Street, Suite 240
     San Antonio, TX 78209
     Office: +1 (210) 275-4933
     Mobile: +1 (210) 275-4933

                      About WC 8120 Research

WC 8120 Research LP is a single asset real estate debtor (as
defined in 11 U.S.C. Section 101(51B)) based in Austin, Texas.

WC 8120 Research sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Tex. Case No. 20-11106) on Oct. 6,
2020.  Natin Paul, manager of general partner, signed the petition.
At the time of the filing, the Debtor disclosed total assets of up
to $50 million and total liabilities of up to $10 million.  Judge
Tony M. Davis oversees the case.  Fishman Jackson Ronquillo PLLC is
the Debtor's legal counsel.


[*] Accordion Acquires Turnaround Firm Mackinac Partners
--------------------------------------------------------
Accordion, a private equity-focused financial consulting and
technology firm, on May 11 disclosed that it has acquired Mackinac
Partners, a leading financial advisory, restructuring, and
operational turnaround firm.  Accordion has experienced tremendous
organic growth, underscored by private equity's focus on the role
of value creation in a successful investment strategy, and
accelerated by the firm's 2018 investment from FFL Partners. As
part of its ambitions to further scale and expand its scope of
offerings, the Mackinac acquisition will enable Accordion to more
meaningfully provide current and potential clients the kind of
value stabilization and turnaround services that are critical to
navigating economic uncertainty and industry disruption. It also
expands Accordion's reach beyond its current portfolio of over 200
fund sponsors and their portfolio companies, into the broader
private capital marketplace.

"We believe the need for experienced turnaround, restructuring, and
interim management expertise is no longer as cyclical as it's been
in the past," said Nick Leopard, Founder and CEO of Accordion.
"Value creation and value stabilization now go hand-in-hand during
economic curves of every size and shape, and companies need to be
well-positioned to respond to industry disruption and
transformation. Our acquisition of Mackinac not only fortifies our
business through volatile economic cycles, but it's also inherently
customer-centric at its core. The ability to provide unparalleled
turnaround and restructuring services will mean support for clients
through all phases -- the highs and the lows -- of their commercial
lifecycle."

Continued Mr. Leopard: "Equally important to what we provide, is
how we provide it. More than a merger of complementary services,
this acquisition represents the marriage of shared perspective.
This deal combines two ‘non-consulting' firms -- organizations
who put as much emphasis on hands-on, results-oriented execution,
as we do unrivaled expertise. The acquisition of Mackinac not only
makes Accordion bigger, but better -- the better go-to-partner for
the private capital community."

Mackinac's expertise in managing complex financial restructurings,
business turnarounds, and providing interim management services
will enhance Accordion's existing Performance Improvement practice
and its additional service areas: operational and technical
accounting, strategic financial planning and analysis, transaction
execution, and public company readiness, all of which are rooted in
Accordion's legacy expertise within the office of the CFO, and
supported by a team of practitioners well-versed in CFO-specific
technology and finance transformation.

Jim Weissenborn, Mackinac's Founder, will remain its Managing
Partner and serve as President of Accordion's Turnaround and
Restructuring practice. He said of the acquisition: "They say deals
where everyone wins are a rare breed -- this one seems the rarest.
It's a win for our clients and their management teams who now have
expertise at their disposal beyond the red turnaround phase into
the yellow and green of value creation and growth acceleration.
It's a win for Accordion's clients who are experiencing a period of
disruption in their growth trajectory. It's a win for our team who
is joining a company with a unique culture, focused on a better way
to work in finance. And, it's a win for me personally, to work
alongside a team that shares a passion for driving lasting change
across the private capital industry."

The acquisition will add 40 professionals to Accordion's growing
team of experts in finance, operations, and technology.
Headquartered in Bloomfield Hills, Michigan, Mackinac brings
Accordion's total number of offices to nine, including: Boston,
Charlotte, Chicago, Dallas, Detroit, Los Angeles, New York, San
Francisco, and South Florida.

                          About Accordion

Accordion -- http://www.accordion.com/-- is a private
equity-focused financial consulting and technology firm that
provides operational prowess and an execution-oriented approach to
maximize value. Rooted in a heritage of serving the office of the
CFO, Accordion works at the intersection of sponsors and management
teams within the private capital market. The firm's core services
include: operational and technical accounting, strategic financial
planning and analysis, transaction execution, public company
readiness, performance improvement, and, following its 2021
acquisition of Mackinac Partners, now also include CRO and
restructuring advisory, and turnaround and interim management.
Across all of Accordion's services, clients are supported by deep
expertise in CFO-specific technology and finance-led
transformations. Accordion is headquartered in New York and has
nine offices including those located in Boston, Charlotte, Chicago,
Dallas, Detroit, Los Angeles, San Francisco, and South Florida.

                About Mackinac, An Accordion Company

Founded in 1999, Mackinac Partners --
http://www.mackinacpartners.com/-- is a nationally recognized
turnaround and restructuring firm.  With specialties in CRO,
restructuring and M&A advisory, and turnaround and interim
management, Mackinac's team of seasoned professionals have deep
expertise working collaboratively with management and capital
providers to overcome liquidity and operational challenges,
maximize value, improve company performance, drive growth, and
reduce risk.  In 2021, Mackinac Partners was acquired by Accordion,
the private equity-focused financial consulting and technology
firm, expanding its combined geographic footprint to nine offices
including Boston, Charlotte, Chicago, Dallas, Detroit, New York,
Los Angeles, San Francisco, and South Florida.


[*] Federal Aid Provides Real Estate Chapter 11 Filings Some Relief
-------------------------------------------------------------------
For the first time in a year, Chapter 11 and real estate bankruptcy
filings remained steady in the first quarter of 2021, buoyed by
COVID-19-related federal aid packages, eviction moratoriums and the
vaccine rollout, as seen in the newest Polsinelli-TrBK Distress
Indices Report.

In real estate, filings dropped by only five points, a side effect
of the many federal aid and nationwide orders regarding rent
freezes/forgiveness, eviction moratoriums and landlord/tenant
relations. The report, released today by Am Law 100 firm
Polsinelli, also highlights economic distress in the health care
industry. In the first quarter, health care distress remained high
due to past filings, but the overall number of filings has been
very low the last few quarters.

"The number of bankruptcy filings in the health care industry is
now lower than we’ve seen in years," said Polsinelli Shareholder
Jeremy Johnson a bankruptcy and restructuring attorney and
co-author of the report.  "I expect a precipitous drop in the
distressed health care index over the next few quarters unless
there is very significant activity this quarter."

The Polsinelli-TrBK Distress Indices are the backbone of a
quarterly research report series that uses Chapter 11 filing data
– bankruptcies with more than $1 million in assets – as a proxy
for measuring financial distress in the overall U.S. economy and
breakdowns of distress specifically in the real estate and health
care services sectors. It is the only current measurement that
tracks both Main Street and Wall Street statistics.

Other significant updates in the report include:

  * The Chapter 11 Distress Research Index was 83.60 for the first
quarter of 2021. The Chapter 11 Index decreased three points since
the last quarter. Compared with the same period one year ago, the
Index has increased more than 29 points and compared with the
benchmark period of the fourth quarter of 2010, it is down just
over 16 points. This is the second highest the Chapter 11 Index has
registered since the first quarter of 2011.

  * The Real Estate Distress Research Index was 23.47 for the first
quarter of 2021. The Real Estate Index has decreased nearly five
points since the last quarter. Compared with the same period one
year ago, the Index decreased seven points and compared with the
benchmark period of the fourth quarter of 2010, it is down just
over 76%. This is the first decrease after several stable
quarters.

  * The Health Care Services Distress Research Index was 396.67 for
the first quarter of 2021. The Health Care Index was down 20 points
since the last quarter. Compared with the same period one year ago,
the Index has increased more than 163 points and compared with the
benchmark period of the fourth quarter of 2010, it is up 296
points. The index has exceeded the benchmark every quarter since
the third quarter of 2015, often by significant margins, and has
continued to track significantly higher than the other indices.

The Polsinelli-TrBK Distress Indices track the increase or decrease
in all Chapter 11 filings with more than $1 million in assets since
the fourth quarter of 2010. Unlike the public markets, the
Polsinelli-TrBK Distress Indices include both public and private
companies, creating a broader economic view and one that may show
developing trends on Main Street before they appear on Wall
Street.

To access the full report, graphs and all past analyses, visit
www.distressindex.com.

                         About Polsinelli

Polsinelli is an Am Law 100 firm with 900 attorneys in 21 offices
nationwide. Recognized by legal research firm BTI Consulting as one
of the top firms for excellent client service and client
relationships, the firm’s attorneys provide value through
practical legal counsel infused with business insight, and focus on
health care, financial services, real estate, intellectual
property, middle-market corporate, labor and employment and
business litigation. Polsinelli PC, Polsinelli LLP in California.


[*] Pittsburgh Bankruptcy Filings Decline by 17% in 1Q of 2021
--------------------------------------------------------------
Patty Tascarella of Pittsburgh Business Times reports that business
bankruptcy filings dropped 17% in the first quarter in the
Pittsburg region.  During the first quarter of 2021, 54
Pittsburgh-area businesses filed for bankruptcy.  That compares to
65 in 2020 or 56 during the final three months of 2020, so the
pandemic's impact remains unclear.

Either the government stimulus programs to keep businesses on track
is working or they've kicked the can further down the road with a
reckoning still to come as initiatives like the Paycheck Protection
Program's forgivable loans are spent. But the tsunami of
bankruptcies predicted nationwide early last year as Covid-19
gripped the country and shutdowns to curtail its spread were in
full force hasn't happened.

"I almost want to give up predicting," said Kirk Burkley, managing
partner at Bernstein-Burkley PC, a downtown Pittsburgh law firm
that specializes in bankruptcy and restructuring. "There's still a
significant amount of stress, but government stimulus has pumped so
much money into the economy that it’s pushed everything out
further."

Locally, it's "still a tale of two cities," he said. Activity is
booming for some, other sectors are desperate to hang on.

"Commercial construction, particularly in downtown areas, there's
nothing going on, but if you're in residential remodeling, you
can't find a contractor because they're all busy," Burkley said.
"There are still major big box retailers struggling, but online
people are crushing it."

Timothy Palmer, head of the firmwide bankruptcy practice group at
Buchanan Ingersoll & Rooney PC, Pittsburgh's third-largest law
firm, noted a slow down in bankruptcies during the first quarter.

"It's a little surprising," Palmer said. "It may be a result of
government stimulus ... We're hearing that real estate still has
some issues to work through and hospitality is probably in that
category as well, but we've not seen the flood of cases yet in
those sectors. Commercial lending is very active and when
commercial lending is active, bankruptcy is not. That may be the
trend for the near-term."

Of the 54 commercial filings recorded by the U.S. Bankruptcy Court
for the Western District of Pennsylvania during the three months
ended March 31, 31 were Chapter 7, or liquidation; 14 were Chapter
11, or reorganization; and the remainder were Chapter 13, which
applies to sole practitioners, according to the American Bankruptcy
Institute, citing data provided by Epiq.

Nationally, total business bankruptcies decreased 36% to 6,289
filings during the first quarter of 2021.

"Most people (doing bankruptcy work) are very busy," Burkley said.
"There's a lot going on in the distress world.  It just hasn't
manifested yet into a significant number of bankruptcy filings."


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
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Copyright 2021.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
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                   *** End of Transmission ***