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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 26, 2021, Vol. 25, No. 145

                            Headlines

2626 FRANKFORD: Voluntary Chapter 11 Case Summary
ABRAXAS PETROLEUM: Incurs $23.7 Million Net Loss in First Quarter
ABRI HEALTH CARE: Seeks to Hire Polsinelli PC as Legal Counsel
ACE EDUCATION: Seeks to Hire Brannen Firm as Legal Counsel
ADVANTAGE ACADEMY: S&P Lowers Revenue Bonds Rating to 'BB+'

AEGIS FILMS: Seeks to Hire Paul Reece Marr as Bankruptcy Counsel
AIRWIRE TECHNOLOGIES: Seeks to Hire Harris Law as Legal Counsel
ALLEGHENY TECHNOLGIES: Egan-Jones Keeps B- Sr. Unsecured Ratings
ALLEGIANT TRAVEL: Egan-Jones Keeps B- Senior Unsecured Ratings
ALLIANCE DATA: Egan-Jones Keeps B Senior Unsecured Ratings

AMAZING ENERGY: Unsecureds Last to Be Paid in Liquidating Plan
ANGEL'S SQUARE: Gets Interim OK to Hire Behar Gutt as Legal Counsel
ANNALY CAPITAL: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
AUTO MASTER EXPRESS: Court OKs Swasky Reconsideration Bid
AVIS BUDGET: Egan-Jones Lowers Senior Unsecured Ratings to CCC-

B2 INDUSTRIES: Liquidation & Litigation Proceeds to Fund Plan
BAYTEX ENERGY: Egan-Jones Keeps CC Senior Unsecured Ratings
BOSTON SCIENTIFIC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
BOTTOMLINE TECHNOLOGIES: Egan-Jones Keeps B- Sr. Unsecured Ratings
BOY SCOUTS: Victims Gets Little Relief as Chapter 11 Nears End

BRINK'S COMPANY: Egan-Jones Keeps B+ Senior Unsecured Ratings
C.M. MEIERS: Unsecureds to Be Paid in Full in Trustee's Plan
CABOT OIL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
CALIFORNIA-NEVADA METHODIST: Committee Taps Perkins Coie as Counsel
CARLA'S PASTA: Seeks to Hire Verdolino & Lowey as Accountant

CARPENTER TECHNOLOGY: Egan-Jones Keeps BB- Sr. Unsecured Ratings
CBL & ASSOCIATES: Unsecureds to Recover 54% to 56% in Joint Plan
CEDAR FAIR: Egan-Jones Keeps CCC Senior Unsecured Ratings
CHARTER COMMUNICATIONS: Egan-Jones Keeps BB Sr. Unsecured Ratings
CHILDREN OF PROMISE: S&P Lowers Long-Term Debt Rating to 'D'

CITRIX SYSTEMS: Egan-Jones Cuts Senior Unsecured Ratings to BB+
CITY CHURCH: Seeks to Hire Knox Group as Real Estate Broker
CMS ENERGY: Egan-Jones Keeps BB+ Senior Unsecured Ratings
CNX RESOURCES: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
COEUR MINING: Egan-Jones Upgrades Senior Unsecured Ratings to B+

COGENT COMMUNICATIONS: Egan-Jones Keeps B Senior Unsecured Ratings
COLLECTED GROUP: Committee Hires Kelley Drye as Bankruptcy Counsel
COLLECTED GROUP: Committee Taps Emerald as Financial Advisor
COLLECTED GROUP: Committee Taps Potter Anderson as Delaware Counsel
COMMUNITY HEALTH: Egan-Jones Keeps CCC+ Senior Unsecured Ratings

CONTINENTAL RESOURCES: Egan-Jones Keeps BB- Sr. Unsecured Ratings
CORUS ENTERTAINMENT: DBRS Finalizes BB Sr. Unsecured Notes Rating
COVANTA HOLDING: Egan-Jones Keeps B Senior Unsecured Ratings
CSG SYSTEMS: Egan-Jones Keeps BB Senior Unsecured Ratings
CUSTOM TRUCK: Incurs $27.9 Million Net Loss in First Quarter

DANA INCORPORATED: Egan-Jones Hikes Senior Unsecured Ratings to B
DAVITA INCORPORATED: Egan-Jones Keeps BB- Senior Unsecured Ratings
DETROIT WORLD: Seeks to Hire Maxwell Dunn as Bankruptcy Counsel
DIAMONDBACK ENERGY: Egan-Jones Keeps B+ Senior Unsecured Ratings
DISCOVERY INC: Egan-Jones Keeps BB+ Sr. Unsecured Ratings

DISH NETWORK: Egan-Jones Hikes Senior Unsecured Ratings to BB
DOMINO'S PIZZA: Egan-Jones Keeps BB- Senior Unsecured Ratings
DONALD WELLINGTON: Court Nixes Funds' Bid for Stay Pending Appeal
EBIX INCORPORATED: Egan-Jones Keeps BB Senior Unsecured Ratings
ELECTRO SALES: Gets OK to Hire David Cain as Bankruptcy Attorney

ENERGY ALLOYS: June 28 Plan Confirmation Hearing Set
ENERGY ALLOYS: Unsecured Creditors Will Get 7% of Claims in Plan
ENOVA INTERNATIONAL: S&P Affirms 'B' ICR on Strong Performance
EQUINIX INCORPORATED: Egan-Jones Keeps BB- Sr. Unsecured Ratings
EXPEDIA GROUP: Egan-Jones Keeps B+ Senior Unsecured Ratings

FAIRFAX FINANCIAL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
FESTIVE WORKS: Amends Moschellas' Claim Pay Details
FESTIVE WORKS: June 22 Plan & Disclosure Hearing Set
FF FUND: Proceeds with Liquidating Trust Alternative; Amends Plan
FIRST EAGLE: DBRS Confirms BB(high) LT Issuer Rating, Trend Stable

FORD MOTOR: Egan-Jones Keeps B Senior Unsecured Ratings
GENESIS INVESTMENT: Unsecured Creditors Will Get 49% of Claims
GOODYEAR TIRE: Egan-Jones Keeps B+ Senior Unsecured Ratings
HASTINGS ESTATE: Voluntary Chapter 11 Case Summary
HAVEN CAMPUS: Seeks to Hire McCraney Montagnet as Local Counsel

HAVEN CAMPUS: Seeks to Hire Stone & Baxter as Bankruptcy Counsel
HELMERICH & PAYNE: Egan-Jones Keeps BB Senior Unsecured Ratings
HERBALIFE NUTRITION: Egan-Jones Keeps BB- Sr. Unsecured Ratings
HIGHLAND CAPITAL: Accused of Undervaluing Structural & Steel
HILL-ROM HOLDINGS: Egan-Jones Keeps BB+ Senior Unsecured Ratings

HILLENBRAND INC: Egan-Jones Keeps BB Sr. Unsecured Ratings
HOME OWNER BENEFIT: Seeks to Hire Roger P. Croteau as Legal Counsel
HOWMET AEROSPACE: Egan-Jones Keeps BB Senior Unsecured Ratings
HUNTSMAN CORPORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB
IAMGOLD CORPORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB

IDEANOMICS INC: Incurs $737K Net Loss in First Quarter
IMAGEWARE SYSTEMS: Posts $4.1 Million Net Loss in First Quarter
IMAGEWARE SYSTEMS: Signs $15.1-Mil. Purchase Deal With Lincoln Park
IMAX CORPORATION: Egan-Jones Keeps BB- Senior Unsecured Ratings
INFINERA CORPORATION: Egan-Jones Keeps CC Senior Unsecured Ratings

INTEGRO GROUP: S&P Withdraws 'B-' Issuer Credit Rating
INTER PIPELINE: DBRS Confirms BB(high) Rating, Trend Stable
INTERNATIONAL LAND: Incurs $990,483 Net Loss in First Quarter
INTERNATIONAL PAPER: Egan-Jones Keeps BB+ Sr. Unsecured Ratings
IRIDIUM COMMUNICATIONS: S&P Affirms 'B+' Issuer Credit Rating

JACK IN THE BOX: Egan-Jones Keeps B- Senior Unsecured Ratings
JAGUAR HEALTH: Incurs $12 Million Net Loss in First Quarter
JS KALAMA: Amends Plan Disclosures After Denial
KHALIL ABDO: 11th Cir. Rejects Paylan Appeal on Case Dismissal
KIRBY CORPORATION: Egan-Jones Keeps BB Senior Unsecured Ratings

KITE REALTY: Egan-Jones Keeps BB Senior Unsecured Ratings
KNOLL INC: Egan-Jones Keeps BB- Senior Unsecured Ratings
KRUGER PACKAGING: DBRS Confirms BB(high) Issuer Rating
LINDA MAR: Files Emergency Bid to Use Cash Collateral
LKQ CORPORATION: Egan-Jones Hikes Senior Unsecured Ratings to BB

M/I HOMES: Egan-Jones Keeps BB+ Senior Unsecured Ratings
MACK-CALI REALTY: Egan-Jones Keeps BB- Senior Unsecured Ratings
MALLINCKRODT PLC: Buxton's Joinder in Acthar Plaintiffs' Objection
MALLINCKRODT PLC: Creditors' Committee Says Disclosures Deficient
MARZILLI MACHINE: Updates Secured Claims Pay Details; Amends Plan

MECHANICAL EQUIPMENT: Wins Cash Collateral Access Thru Jun 2
MERCER INTERNATIONAL: Egan-Jones Keeps B Senior Unsecured Ratings
MGM RESORTS: Egan-Jones Cuts Senior Unsecured Ratings to CCC+
MICRON DEVICES: Accord with Stimwage, Kennedy Lewis OK'd
MIDTOWN DEVELOPMENT: Case Summary & 19 Unsecured Creditors

MOLSON COORS: Egan-Jones Keeps BB+ Senior Unsecured Ratings
MOSAIC COMPANY: Egan-Jones Hikes Senior Unsecured Ratings to BB-
MURPHY OIL: Egan-Jones Keeps CCC Senior Unsecured Ratings
NATIONAL SMALL: Trustee Seeks to Hire Stinson LLP as Legal Counsel
NEWELL BRANDS: Egan-Jones Keeps B+ Senior Unsecured Ratings

NEWPARK RESOURCES: Egan-Jones Keeps B- Senior Unsecured Ratings
NORTONLIFELOCK INC: S&P Affirms 'BB' ICR on Consistent Performance
OCCIDENTAL PETROLEUM: Egan-Jones Keeps B+ Senior Unsecured Ratings
OCEANEERING INTERNATIONAL: Egan-Jones Keeps B- Sr. Unsec. Ratings
OCWEN FINANCIAL: Egan-Jones Hikes Senior Unsecured Ratings to CCC+

OIL STATES: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
ONEOK INCORPORATED: Egan-Jones Keeps BB+ Senior Unsecured Ratings
OUTFRONT MEDIA: Egan-Jones Lowers Senior Unsecured Ratings to CCC
OWENS & MINOR: Egan-Jones Hikes Senior Unsecured Ratings to B+
OWENS CORNING: Egan-Jones Keeps BB+ Senior Unsecured Ratings

P2 OAKLAND: Case Summary & 2 Unsecured Creditors
PARKING MANAGEMENT: Cash Accord with Swift Financial Approved
PARKING MANAGEMENT: Cash Collateral Pact with Funding Metrics OK'd
PARKING MANAGEMENT: Court OKs Cash Accord with On Deck Capital
PBF ENERGY: Egan-Jones Keeps CCC Senior Unsecured Ratings

PEBBLEBROCK HOTEL: Egan-Jones Cuts Senior Unsecured Ratings to B
PENSKE AUTOMOTIVE: Egan-Jones Hikes Sr. Unsecured Ratings to BB+
PHILIP 66: Egan-Jones Keeps BB+ Senior Unsecured Ratings
PIONEER NATURAL: Egan-Jones Cuts Senior Unsecured Ratings to BB-
PITNEY BOWES: Egan-Jones Keeps B- Senior Unsecured Ratings

PLAINS ALL: Egan-Jones Hikes Senior Unsecured Ratings to BB+
PNM RESOURCES: Egan-Jones Keeps BB+ Senior Unsecured Ratings
PROS HOLDINGS: Egan-Jones Keeps CCC Senior Unsecured Ratings
PURDUE PHARMA: New Ch.11 Plan Docs Detail Framework of Claims Trust
RANGE RESOURCES: Egan-Jones Keeps CCC- Senior Unsecured Ratings

RED VENTURES: S&P Alters Outlook to Stable, Affirms 'B+' ICR
REDWOOD TRUST: Egan-Jones Hikes Senior Unsecured Ratings to B+
RESOLUTE FOREST: Egan-Jones Hikes Senior Unsecured Ratings to BB-
ROLLING HILLS: Seeks to Hire Rourke Law as Special Counsel
ROYAL CARRIBEAN: Egan-Jones Keeps B- Senior Unsecured Ratings

SBA COMMUNICATIONS: Egan-Jones Keeps B- Senior Unsecured Ratings
SECURE HOME: United States Opposes Plan Disclosures
SEEDTREE MANAGEMENT: Hires Michael D. Mirne as Special Counsel
SEEDTREE MANAGEMENT: Taps Jacki Lee of Keller Williams as Realtor
SIX FLAGS: Egan-Jones Keeps CCC- Senior Unsecured Ratings

SKYWEST INC: Egan-Jones Keeps B Senior Unsecured Ratings
SM ENERGY: Egan-Jones Keeps CCC- Senior Unsecured Ratings
SONIC AUTOMOTIVE: Egan-Jones Keeps B- Senior Unsecured Ratings
SOURCE HOTEL: Seeks DIP Loan, Cash Collateral Access Thru Oct. 1
SOUTHWESTERN ENERGY: Egan-Jones Keeps B- Senior Unsecured Ratings

STERICYCLE INC: Egan-Jones Keeps B+ Sr. Unsecured Ratings
STONERIDGE INC: S&P Upgrades ICR to 'BB-' on Improved Margins
TAILORED BRANDS: Employee's Bid to Pursue Harassment Suit Denied
TAL AUGUST: Lender Sets June 9 Auction for 100% of BK4 LLC
TEREX CORPORATION: Egan-Jones Keeps B Senior Unsecured Ratings

TOWNE & TERRACE: Seeks to Tap Jacobson Hile Kight as Legal Counsel
TRONOX LIMITED: Egan-Jones Keeps CCC Senior Unsecured Ratings
TRUCKING & CONTRACTING: Seeks Cash Collateral Access Thru Dec. 31
TUPPERWARE BRANDS: Egan-Jones Keeps B+ Senior Unsecured Ratings
TWITTER INC: Egan-Jones Keeps B+ Senior Unsecured Ratings

TYNDALL PARKWAY: Case Summary & 15 Unsecured Creditors
US SILICA: Egan-Jones Keeps CC Senior Unsecured Ratings
US STEEL: Egan-Jones Keeps CCC- Senior Unsecured Ratings
VENOCO LLC: California Lost Sovereign Immunity Appeal in Bankruptcy
VORNADO REALTY: Egan-Jones Keeps BB+ Senior Unsecured Ratings

VOYAGER AVIATION: DBRS Lowers Long-Term Issuer Rating to SD
WESTERN DIGITAL: Egan-Jones Keeps B+ Senior Unsecured Ratings
WESTERN URANIUM: Incurs $291,614 Net Loss in First Quarter
WOC PACIFIC: Seeks to Hire Morrison Tenenbaum as Legal Counsel
Z REAL ESTATE: Seeks to Hire Rodeo Realty as Real Estate Broker

ZYNERBA PHARMA: Agreement to Settle Zygel-Related Suit Reached

                            *********

2626 FRANKFORD: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: 2626 Frankford LLC
        2626 Frankford Avenue
        Philadelphia, PA 19125

Business Description: 2626 Frankford LLC is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).

Chapter 11 Petition Date: May 23, 2021

Court: United States Bankruptcy Court
       Eastern District of Pennsylvania

Case No.: 21-11467

Judge: Hon. Ashely M. Chan

Debtor's Counsel: Edmond M. George, Esq.
                  OBERMAYER REBMANN MAXWELL & HIPPELL LLP
                  Centre Square West, 1500 Market Street,
                  Suite 3400
                  Philadelphia, PA 19102
                  Tel: 215-665-3140
                  E-mail: edmond.george@obermayer.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Alex Halimi, operating manager.

The Debtor failed to include in the petition a list of its 20
largest unsecured creditors.

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

https://www.pacermonitor.com/view/Q5MVXNY/2626_Frankford_LLC__paebke-21-11467__0001.0.pdf?mcid=tGE4TAMA


ABRAXAS PETROLEUM: Incurs $23.7 Million Net Loss in First Quarter
-----------------------------------------------------------------
Abraxas Petroleum Corporation filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $23.69 million on $16.67 million of total revenue for
the three months ended March 31, 2021, compared to net income of
$41.44 million on $15.73 million of total revenue for the same
period in 2020.

As of March 31, 2021, the Company had $138.30 million in total
assets, $234.65 million in total liabilities, and a total
stockholders' deficit of $96.35 million.

At March 31, 2021, the Company's current liabilities of $220.3
million exceeded current assets $17.9 million resulting in a
working capital deficit of $202.4 million.  This compares to a
working capital deficit of $195.3 million at Dec. 31, 2020.
Current assets as of March 31, 2021 primarily consisted of accounts
receivable of $11.2 million, the current portion of its derivative
asset of $1.1 million and other current assets of $1.3 million.
Current liabilities at March 31, 2021 primarily consisted of trade
payables of $3.5 million, revenues due third parties of $9.3
million, current maturities of long-term debt of $203.6 million,
the current portion of its derivative liability of $2.6 million,
accrued interest of $0.2 million, and other accrued expenses of
$0.6 million.

The Company stated, "We are evaluating the available financial
alternatives and are in discussion with our lenders seeking
additional waivers or amendments to the covenants or other
provisions of our credit facilities to address any current and
future default relating to the covenants in question.  The existing
defaults at March 31, 2021 were subject to forbearance agreements
with our lenders that expired on May 6, 2021.  We are currently in
discussions with our lenders regarding further forbearance, but no
assurance can be provided that we will be able to enter into any
additional forbearance agreements.  If, upon a future default, the
Company is unable reach an agreement with its lenders or find
acceptable alternative financing, the lenders under the Company's
First Lien Credit Facility may choose to accelerate repayment.  If
the Company's lenders accelerate the payment of amounts outstanding
under its credit facilities, the Company does not currently have
sufficient liquidity to repay such indebtedness and would need
additional sources of capital to do so.  The Company could attempt
to obtain additional sources of capital from asset sales, public or
private issuances of debt, equity or equity-linked securities, debt
for equity swaps, or any combination thereof.  However, the Company
cannot provide any assurances that it will be successful in
obtaining capital from such transactions on acceptable terms, or at
all."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/867665/000143774921012466/axas20210331_10q.htm

                           About Abraxas

San Antonio, TX-based Abraxas Petroleum Corporation --
www.abraxaspetroleum.com -- is an independent energy company
primarily engaged in the acquisition, exploration, development and
production of oil and gas.

Abraxas reported a net loss of $184.52 million for the year ended
Dec. 31, 2020, compared to a net loss of $65 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had $157.76
million in total assets, $230.73 million in total liabilities, and
a total stockholders' deficit of $72.97 million.

San Antonio, Texas-based ADKF, P.C., the Company's auditor since
2020, issued a "going concern" qualification in its report dated
May 6, 2021, citing that the Company has not satisfied certain
covenants under its first lien credit facility as of Dec. 31, 2020
which represents an event of default.  Additionally, the company
does not anticipate maintaining compliance with all of its credit
facilities over the next twelve months.  These matters raise
substantial doubt about the Company's ability to continue as a
"going concern".


ABRI HEALTH CARE: Seeks to Hire Polsinelli PC as Legal Counsel
--------------------------------------------------------------
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 hire Polsinelli, PC as their legal counsel.

The firm's services include:

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

     b. providing legal advice with respect to the Debtors' powers
and duties in the continued operation of their business;

     c. preparing legal papers;

     d. appearing in court;

     e. assisting in the disposition of the Debtors' assets by sale
or otherwise;

     f. take all necessary actions in connection with any plan of
reorganization and related disclosure statement and such further
actions as may be required in connection with the administration of
the Debtors' estates;

     g. reviewing all pleadings filed in the Debtors' Chapter 11
cases; and

     h. other legal services.

Polsinelli will be paid at these rates:

     Shareholders              $450 - $815 per hour
     Associates                $250 - $450 per hour
     Paraprofessionals         $200 - $250 per hour

The firm received a retainer in the amount of $150,000.

Jeremy Johnson, Esq., a shareholder of Polsinelli, 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.

Polsinelli can be reached at:

     Jeremy R. Johnson, Esq.
     Polsinelli PC
     600 Third Avenue, 42nd Floor
     New York, NY 10016
     Phone: 212-684-0199
     Fax: 212-684-0197

                  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.


ACE EDUCATION: Seeks to Hire Brannen Firm as Legal Counsel
----------------------------------------------------------
Ace Education International, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire The
Brannen Firm, LLC as its legal counsel.

The firm's services include:

     a. advising the Debtor regarding its rights, powers and duties
in the administration of its Chapter 11 case, the operation of its
business, and the management of its property;

     b. preparing pleadings and applications, and conducting
examinations incidental to the administration of the case;

     c. advising the Debtor in connection with all applications,
motions or complaints for reclamation, adequate protection,
sequestration, relief from stay, appointment of a trustee or
examiner, and other similar matters;

     d. developing the relationship of the Debtor's status to the
claims of its creditors;

     e. assisting the Debtor in the formulation and presentation of
a Chapter 11 plan; and

     f. performing all other legal services.

Brannen Firm will be paid at these rates:

      Joseph Chad Brannen                   $350 per hour
      Paralegal/Support Staff               $75 per hour

Joseph Chad Brannen, Esq., a partner at Brannen Firm, disclosed in
court filings that his firm does not represent any interest adverse
to the Debtor and its estate.

Brannen Firm can be reached at:

     Joseph Chad Brannen, Esq.
     The Brannen Firm, LLC
     7147 Jonesboro Road, Suite G
     Morrow, GA 30260
     Phone: (770)474-0847
     Fax: 770-474-6078
     Email: chad@brannenlawfirm.com

                 About Ace Education International

Ace Education International, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Case No. 21-53675) on May 11, 2021. At the time of the filing, the
Debtor disclosed total assets of up to $50,000 and liabilities of
up to $500,000. Joseph Chad Brannen, Esq.,  at The Brannen Firm,
LLC, represents the Debtor as legal counsel.


ADVANTAGE ACADEMY: S&P Lowers Revenue Bonds Rating to 'BB+'
-----------------------------------------------------------
S&P Global Ratings lowered its underlying rating to 'BB+' from
'BBB-' on Eagle Advantage Schools (Advantage Academy), Texas'
series 2014A and 2015A education revenue bonds outstanding. The
outlook is stable.

"The downgrade reflects our view of the school's weakened demand
profile, with significant double-digit drops in enrollment in fall
2020 and fall 2019, minimal waitlist, resulting in a trend of
weakened operations and lease-adjusted maximum annual debt service
coverage to levels more commensurate with expectations of similar
results for fiscal 2021," said S&P Global Ratings credit analyst
David Holmes.

The existing 'AAA' long-term program rating on the bonds reflects
our view of Advantage Academy's participation in the Texas
Permanent School Fund (PSF) Bond Guarantee Program, which provides
the security of a permanent fund of assets that could be used to
meet debt service on the series 2014 and 2015 bonds. The stable
outlook on the 'AAA' rating reflects S&P's view of the strength of
the Texas PSF guarantee, based on the fund's assets and
performance.

S&P said, "We assessed the enterprise profile as adequate, with a
sizable enrollment base experiencing recent deterioration in the
demand profile with two consecutive double-digit declines in
enrollment in fall 2020 and fall 2019 and minimal waitlist,
although slightly improved student retention rate and academic
performance has been stable. We assessed the financial profile as
vulnerable, reflecting inconsistent operations, weakened debt
profile given recent demand trends, although healthy liquidity for
fiscal 2020. Excess margin and coverage are expected to decline in
fiscal 2020 given the enrollment decline in fall 2019, but will
remain in line with the rating. Combined, we believe these factors
lead to an anchor of 'bb'. However in our opinion, the 'BB+' rating
on the bonds better reflects the academy's long track record and
solid balance-sheet metrics, including healthy liquidity levels.

"We could revise the outlook to negative should the school
experience deficit operations that weaken lease-adjusted maximum
annual debt service (MADS) coverage or liquidity to levels that we
no longer consider commensurate with the rating, or if to the
academy takes on additional debt without a commensurate growth in
financial resources.

"We could take a positive rating action if Advantage Academy
demonstrates a consistent trend of enrollment stability in line
with previous levels resulting in positive operations,
lease-adjusted MADS coverage and debt burden more commensurate with
those of higher-rated peers, while maintaining its solid
reserves."



AEGIS FILMS: Seeks to Hire Paul Reece Marr as Bankruptcy Counsel
-----------------------------------------------------------------
Aegis Films, Inc. seeks approval from the U.S. Bankruptcy Court for
the Northern District of Georgia to employ Paul Reece Marr, P.C. as
its bankruptcy counsel.

The firm's services include:

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

   b. preparing legal papers; and

   c. other legal services necessary to administer the Debtor's
Chapter 11 bankruptcy proceeding.

The firm will be paid at these rates:

     Attorneys             $375 per hour
     Paralegals            $175 per hour
     Clericals             $50 per hour

The firm will be paid a retainer in the amount of $10,000 and
reimbursed for out-of-pocket expenses incurred.

Paul Marr, Esq., a partner at Paul Reece Marr, P.C. 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 Reece Marr, Esq.
     Paul Reece Marr, P.C.
     1640 Powers Ferry Road
     Marietta, GA 30067
     Tel: (770) 984-2255
     Email: paul.marr@marrlegal.com

                         About Aegis Films

Duluth, Ga.-based Aegis Films, Inc. sought protection under Chapter
11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No. 21-53568) on
May 5, 2021.  Aegis Films CEO Barry D. Edwards signed the petition.
In its petition, the Debtor disclosed total assets of up to $10
million and total liabilities of up to $1 million.  Paul Reece
Marr, P.C. is the Debtor's legal counsel.


AIRWIRE TECHNOLOGIES: Seeks to Hire Harris Law as Legal Counsel
---------------------------------------------------------------
Airwire Technologies seeks approval from the U.S. Bankruptcy Court
for the District of Nevada to employ Harris Law Practice, LLC as
its legal counsel.

The firm will provide these services:

   a. assist in the examination and preparation of records and
reports as required by the Bankruptcy Code, Federal Rules of
Bankruptcy Procedure and Local Bankruptcy Rules;

   b. prepare applications and proposed orders to be submitted to
the court;

   c. identify and prosecute claims and causes of action assertable
by the Debtor on behalf of the estate;

   d. examine proofs of claim anticipated to be filed and the
possible prosecution of objections to such claims;

   e. advise the Debtor and prepare documents in connection with
the contemplated ongoing operations of its business;

   f. assist the Debtor in performing other official functions
under the Bankruptcy Code; and

   g. prepare a plan of reorganization, disclosure statement and
related documents and seek confirmation of the plan.

Harris Law Practice will be paid at these rates:

     Attorneys              $550 per hour
     Paraprofessionals      $150 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $10,000.

Stephen Harris, Esq., a partner at Harris Law Practice, 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:

     Stephen R. Harris, Esq.
     Harris Law Practice LLC
     6151 Lakeside Dr, Ste 2100
     Reno, NV 89511
     Tel: (775) 786-7600
     Fax: (775) 786-7764
     Email: steve@harrislawreno.com

                    About Airwire Technologies

Reno, Nevada-based Airwire Technologies sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Nev. Case No.
21-50314) on April 24, 2021.  Airwire Technologies President
Debashis Bagchi signed the petition.  In its petition, the Debtor
disclosed assets of between $10 million and $50 million and
liabilities of the same range.  Judge Bruce T. Beesley oversees the
case.  Harris Law Practice LLC is the Debtor's legal counsel.


ALLEGHENY TECHNOLGIES: Egan-Jones Keeps B- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Allegheny Technologies, Inc. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Pittsburgh, Pennsylvania, Allegheny Technologies,
Inc. produces specialty materials.



ALLEGIANT TRAVEL: Egan-Jones Keeps B- Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Allegiant Travel Company. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Las Vegas, Nevada, Allegiant Travel Company is an
American travel and hospitality company that is the parent of
Allegiant Air.



ALLIANCE DATA: Egan-Jones Keeps B Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Alliance Data Systems Corporation. EJR also
downgraded the rating on commercial paper issued by the Company to
C from B.

Headquartered in Columbus, Ohio, Alliance Data Systems Corporation
provides data-driven and transaction-based marketing and customer
loyalty solutions.



AMAZING ENERGY: Unsecureds Last to Be Paid in Liquidating Plan
--------------------------------------------------------------
Arnold Jed Miesner and Lesa Renee Miesner ("Miesner"), Petro Pro,
Ltd. ("Petro Pro"), and JLM Strategic Investments, LP ("JLM" and
collectively the "Plan Proponents") submit a Disclosure Statement
in support of their Joint Plan of Liquidation for Amazing Energy
MS, LLC and its affiliates dated May 18, 2021.

The Plan Proponents intend to liquidate the assets of the Estate
and distribute the funds to Allowed Claims pursuant to their
priority.

Class 1 consists of the Secured Claim of Jed and Lesa Meisner.
Class 2 consists of the Secured Claim of JLM Strategic Investments.
Class 3 consists of the Secured Claim of Petro Pro, Ltd. In payment
of their Allowed Secured Claim, Classes 1, 2, and 3, will receive
their Pro Rata share of the following payments:

     * $350,000.00 payment from the SPV;

     * $2,600,000.00 secured promissory note from the SPV;

     * Available Cash in the accounts of Amazing Energy, LLC on the
date of Confirmation. As of March 31, 2021, that amount was
$51,695; and

     * Payment for Allowed Administrative Expense claim in the
amount of not less than $25,000 for the unauthorized use of cash
collateral during the Chapter 11 Cases which did not directly
benefit the Plan Proponents' respective Collateral.

These payments total $3,026,695. Deducting that amount from the
combined total value of the Miesner Collateral, the JLM Collateral,
and the Petro Pro Collateral, the difference is $703,305.00. The
Plan Proponents are contributing this amount as payment for their
equity in the SPV. Additionally, the Plan Proponents' collective
Deficiency Claim, with a $3,730,000.00 value of their combined
Collateral, is $478,350.07. This amount will also be attributed to
their equity in the SPV rather than receive a distribution under
the Plan.

Class 5 consists of General Unsecured Claims. Each holder of an
Allowed Class 5 Claim against the Debtors shall receive in full
satisfaction unless such holder agrees to accept lesser treatment
of such Claim, a Pro Rata share of Available Cash available after
payment in full of or reserve for all Allowed Administrative
Expense Claims, Allowed Priority Tax Claims, required payments to
Classes 1-3, and all Plan Trust expenses. The timing of any
distribution shall be within the discretion of the Plan Trustee.
Class 5 is impaired under the Plan, and holders of General
Unsecured Claims are entitled to vote to accept or reject the
Plan.

The Holders of Equity Interests will receive no Distribution on
account of their Equity Interest, and such Equity Interests shall
be deemed canceled as of the Effective Date. Class 4 is
conclusively deemed to reject the Plan and is not entitled to vote
to accept or reject the Plan.

The Plan shall constitute a sale of the Assigned Assets pursuant to
Section 1123 of the Bankruptcy Code. The sale is part of a global
settlement between the Debtors and the Plan Proponents. In lieu of
the Plan Proponents foreclosing on the Assigned Texas Leases, the
Debtors will sell and assign the Assigned Assets to the SPV. The
SPV will in turn contribute up to $510,000.00 to the Plan Trust
over a 5-year period from the Effective Date.

The Plan shall be funded in accordance with the provisions of this
Plan from (a) Available Cash on the Effective Date, and (b) Cash
available after the Effective Date from, among other things, any
reserves established by the Plan Trustee, the liquidation of the
Debtors' remaining assets, funding from the SPV, and the
prosecution and enforcement of causes of action of the Debtors
after the Effective Date. All Available Cash realized from (x) the
liquidation of the Debtors' Remaining Assets and (y) the
prosecution and enforcement of the Retained Causes of Action shall
be maintained by the Plan Trustee for distribution to the holders
of Allowed Claims as provided in this Plan and the Plan Trust
Agreement.

A full-text copy of the Disclosure Statement dated May 18, 2021, is
available at https://bit.ly/3hMjms2 from PacerMonitor.com at no
charge.

Counsel for Plan Proponents:

     ORENSTEIN LAW GROUP, P.C.
     Rosa R. Orenstein
     Texas Bar No. 1753200
     Nathan M. Nichols
     Texas Bar No. 24060336
     Orenstein Law Group, P.C.
     1201 Elm Street, Suite 4020
     Dallas, Texas 75270
     (214) 757-9101
     (972) 764-8110 (fax)
     rosa@orenstein-lg.com
     nathan@orenstein-lg.com

     Carol Lynn Wolfram
     Texas Bar No. 18546500
     Law Office of Carol Lynn Wolfram
     P.O. Box 1925
     Denton, Texas 76202-1925
     (940) 321-0019
     (940) 497-1143 (fax)
     clwolframlegal@gmail.com

     Frederic M. Wolfram
     Texas Bar I.D. No. 21869900
     Colorado Bar I.D. No. 48867
     THE WOLFRAM LAW FIRM, P.C.
     FirstBank Southwest Tower
     600 S Tyler St Ste 1406
     Amarillo, Texas 79101-2553
     (806) 372-3449
     (806) 372-3324 (fax)
     eric@wolframlaw.com

                    About Amazing Energy

Amazing Energy MS, LLC, Amazing Energy Holdings, LLC, and Amazing
Energy, LLC, filed voluntary petitions for relief under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Miss. Case Nos. 20-01243,
20-1245 and 20-01244) on April 6, 2020.

On July 13, 2020, the cases were transferred to the U.S. Bankruptcy
Court for the Eastern District of Texas and were assigned new case
numbers (20-41558 for Amazing Energy MS, 20-41563 for Amazing
Energy Holdings and 20-41561 for Amazing Energy LLC). The cases are
jointly administered under Case No. 20-41558.

At the time of the filing, Amazing Energy MS and Amazing Energy
Holdings disclosed assets of between $1 million and $10 million and
liabilities of the same range while Amazing Energy, LLC estimated
$10 million to $50 million in assets and $1 million to $10 million
in liabilities.

Judge Brenda T. Rhoades oversees the cases.

The Debtors are represented by Heller, Draper, Patrick, Horn &
Manthey, LLC and Wheeler & Wheeler, PLLC.


ANGEL'S SQUARE: Gets Interim OK to Hire Behar Gutt as Legal Counsel
-------------------------------------------------------------------
Angel's Square, Inc. received interim approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Behar Gutt & Glazer, P.A. as its legal counsel.

The firm's services include:

   a. advising the Debtor with respect to its powers and duties and
the continued management of its business operations;

   b. advising the Debtor with respect to its responsibilities in
complying with the U.S. trustee's operating guidelines and
reporting requirements and with the rules of the court;

   c. preparing legal documents necessary in the administration of
the Debtor's Chapter 11 case; and

   d. negotiating with creditors in the preparation of a Chapter 11
plan.

Behar Gutt & Glazer will be paid at these rates:

     Partners              $425 per hour
     Associates            $375 per hour

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

Brian Behar, Esq. a partner at Behar Gutt & Glazer, 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:

     Brian S. Behar, Esq.
     Behar Gutt & Glazer, P.A.
     1855 Griffin Road, Suite A-350
     Fort Lauderdale, FL 33004
     Tel: (305) 931-3771
     Email: bsb@bgglaw.com

                       About Angel's Square

Fort Lauderdale, Fla.-based Angel's Square, Inc. is a single asset
real estate debtor (as defined in 11 U.S.C. Section 101(51B)).

Angel's Square sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Case No. 21-13576) on April 15, 2021.
Fernando D. Gill, registered agent, signed the petition.  In its
petition, the Debtor disclosed total assets of up to $10 million
and total liabilities of up to $1 million.  Judge Peter D. Russin
oversees the case.  Behar Gutt & Glazer, P.A. is the Debtor's legal
counsel.


ANNALY CAPITAL: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'CCC+'
foreign currency and local currency senior unsecured ratings on
debt issued by Annaly Capital Management, Inc. EJR also maintained
its 'C' rating on commercial paper issued by the Company.

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



AUTO MASTER EXPRESS: Court OKs Swasky Reconsideration Bid
---------------------------------------------------------
In the Chapter 11 case of Auto Master Express, Inc., Bankruptcy
Judge Enrique S. Lamoutte granted the Motion for Reconsideration of
Order filed by Swasky Petroleum, Corp., of the Court's decision
entered on Jan. 13, 2021, granting the Motion Requesting Entry of
Order to Transfer Certain Properties Pursuant to 11 U.S.C. Section
363 and the Joint Motion in Reply to Swasky Petroleum Corp.'s at
Dockets 238, 239 and 240 filed by Auto Master Express, Inc., and
secured creditor Route 65, Inc.

The Court held that Swasky was not properly notified that the
Debtor was rejecting its lease, thus Swasky was not able to object
to the Second Amended Disclosure Statement and Second Amended Plan
of Reorganization whereby the Debtor rejected the lease.  The Court
also ruled that Swasky timely filed its objection to the Dec. 22,
2020 Joint Motion Requesting Entry of Order to Transfer Certain
Properties.  The Court concluded that Swasky did not employ its
motion for reconsideration to cure its own procedural failures or
to introduce new evidence or advance arguments that should have
been presented originally to the Court, but rather to establish a
lack of due process in the lease rejection that stems from a lack
of notice to Swasky by the Debtor.
  
A copy of the Court's May 20, 2021 opinion and order is available
at https://bit.ly/3oLMLUJ from Leagle.com.

                     About Auto Master Express

Auto Master Express Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 18-01464) on March 19,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $1 million.  The
Debtor engaged Lcdo. Carlos Alberto Ruiz, CSP, as its legal
counsel.

The Court on Dec. 8, 2020, held a confirmation hearing and approved
the Second Amended Small Business Disclosure Statement and the
Second Amended Small Business Plan dated October 9, 2020.


AVIS BUDGET: Egan-Jones Lowers Senior Unsecured Ratings to CCC-
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 21, 2021, downgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Avis Budget Group Incorporated to CCC- from CCC. EJR also
maintained its 'C' rating on commercial paper issued by the
Company.

Headquartered in Parsippany-Troy Hills, New Jersey, Avis Budget
Group, Inc. operates as a vehicle rental and mobility solution
service.



B2 INDUSTRIES: Liquidation & Litigation Proceeds to Fund Plan
-------------------------------------------------------------
B2 Industries, LLC, a Texas limited liability company, filed with
the U.S. Bankruptcy Court for the Western District of Texas a Small
Business Subchapter V Plan of Reorganization and Disclosure
Statement dated May 18, 2021.

The Debtor ceased business operations in the spring of 2019.  The
Debtor is no longer an operating business.  The Debtor is now
solely engaged in: (i) the prosecution of litigation claims against
KvPower, LP, Allen Crawford, and Bryan Hoffman; and (ii) collecting
upon unpaid accounts against Sentry Electrical Group, Inc. and
Oncor Electric Delivery Company, LLC. The pursuit of these claims
which shall continue under this Plan is and shall be for the
benefit of the Creditors of the Debtor holding Allowed Claims.

The Plan provides for payment of holders of Allowed Claims with the
Debtor's net disposable income generated from prosecution of the
Litigation Claims and collection of amounts payable to the Debtor.
The percentage distribution to Creditors is not certain, given that
the outcome of the Litigation Claims is currently uncertain; and
certain of the proofs of claim filed by Creditors may be the
subject of an objection and allowance process.

The Debtor believes several of the claims are subject to objection
either because of a disagreement regarding liability and/or the
amount of the claim that should be Allowed. KvPower, LP filed a
proof of claim in the Bankruptcy Case. The Debtor intends to object
to this proof of claim before the Effective Date. The Debtor also
intends to object to the claim of Redi-Mix, LLC d/b/a Custom-Crete,
to the extent it purports to be a secured claim.

Class 1 consists of all Allowed Unsecured Claims of creditors with
claims against the Debtor.  Class 1 is Impaired. The Allowed
Unsecured Claims shall receive their Pro Rata share of Plan
Payments.

Class 2 consists of Allowed Claims or Interests of Insiders. Class
2 is Impaired. Conditioned upon payment in full of all Allowed
Class 1 Claims, Insiders shall receive their Pro Rata share of Plan
Payments.

The means necessary for the execution of the Debtor's Plan includes
the continuation of the Debtor's litigation and collection efforts
against KvPower, LP, Allen Crawford, and Bryan Hoffman, and
collecting upon unpaid accounts against Sentry Electrical Group,
Inc. and Oncor Electric Delivery Company, LLC. After the Effective
Date, the Debtor will be represented in prosecuting the Litigation
Claims in a court of competent jurisdiction by Stephanie Cook and
Christian Trevino of Cokinos Young, P.C.

On the Effective Date, Beaird Drilling Services, Inc. will advance
the funds necessary to pay all allowed Administrative Claims and to
prosecute the Litigation Claims in a court of competent
jurisdiction. In connection with these advances, on the Effective
Date, Beaird Drilling will be granted a lien upon the Litigation
Claims to secure repayment of funds advanced in connection with
prosecution of the Litigation Claims. Beaird Drilling may file a
UCC-1 financing statement on the Effective Date to perfect its
post-Effective Date liens on the Litigation Claims.

The retained property and its proceeds and profits shall be used
and employed by the Reorganized Debtor in the continuance of the
prosecution of the Litigation Claims. The Reorganized Debtor shall
fund the Plan payments to Creditors from the net proceeds of
recoveries from the liquidation and collection of the Litigation
Claims, after repaying advances of Beaird Drilling to fund the
prosecution of the Litigation Claims.

A full-text copy of the Disclosure Statement dated May 18, 2021, is
available at https://bit.ly/2RO49fg from PacerMonitor.com at no
charge.

Attorney for the Debtor:

     Kell C. Mercer, Esq.
     Kell C. Mercer, P.C.
     1602 E. Cesar Chavez Street
     Austin, TX 78702
     Tel: (512) 627-3512
     Fax: (512) 597-0767
     Email: kell.mercer@mercer-law-pc.com

                       About B2 Industries

B2 Industries, LLC, a Fentress, Texas-based foundation, structure
and building exterior contractor, filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Texas
Case No. 21-10104) on Feb. 17, 2021. Steven M. Beaird, manager,
signed the petition.  At the time of filing, the Debtor estimated
$10 million to $50 million in assets and $1 million to $10 million
in liabilities.  Kell C. Mercer, Esq., at Kell C. Mercer, PC,
represents the Debtor as legal counsel.


BAYTEX ENERGY: Egan-Jones Keeps CC Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'CC'
foreign currency and local currency senior unsecured ratings on
debt issued by Baytex Energy Corporation. EJR also maintained its
'C' rating on commercial paper issued by the Company.

Headquartered in Calgary, Canada, Baytex Energy Corporation is an
oil and gas company.



BOSTON SCIENTIFIC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Boston Scientific Corporation.

Headquartered in Marlborough, Massachusetts, Boston Scientific
Corporation develops, manufactures, and markets minimally invasive
medical devices.



BOTTOMLINE TECHNOLOGIES: Egan-Jones Keeps B- Sr. Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Bottomline Technologies Inc. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Portsmouth, New Hampshire, Bottomline Technologies
Inc provides financial oriented solutions.



BOY SCOUTS: Victims Gets Little Relief as Chapter 11 Nears End
--------------------------------------------------------------
Peg Brickley and Joseph De Avila of The Wall Street Journal report
that when the Boy Scouts of America filed for bankruptcy last 2020
and asked alleged victims of childhood sexual abuse to step
forward, roughly 84,000 did, with many hoping the legal proceeding
would help usher a financial settlement—and some closure to their
ordeals.

But 15 months later, those who came forward are still waiting as
the Boy Scouts' odyssey through chapter 11 approaches the finish
line without a clear resolution of their claims.

Boy Scout lawyer Jessica Lauria said in a court hearing in the
third week of May 2021 that the only way to preserve the
organization's mission is to reorganize it rather than liquidating
assets to pay sex abuse claims. Breaking up the Boy Scouts would
harm 700,000 active Scouts, she said.

But to turn the page on a legacy of sexual abuse and the resulting
legal exposure, the Boy Scouts need to reach consensus with most
survivors, who have the right to vote on any settlement the
organization puts forth.

Closed-door mediation sessions and more than $100 million spent on
legal fees haven’t closed the gap between the ask and the offer.
The Boy Scouts have made progress in recent days toward a potential
agreement with a coalition of law firms that represents the bulk of
the victims who have filed claims over childhood abuse, people
familiar with the matter said.

But the Boy Scouts are farther apart from a separate official
committee of survivors, other people said.  A court hearing that
was slated for Monday, where a judge was to decide whether to allow
victims to vote on the Boy Scouts settlement, was delayed a week,
so talks could continue.

A central dispute concerns the financial cost of decades of child
sexual abuse that the victims say the Boy Scouts failed to prevent.
The organization estimates the damages due to victims at between
$2.4 billion to $7 billion. The official survivors’ committee has
pegged the damages at more than $100 billion.

In recent weeks, the Boy Scouts said that "considerable progress
has been made as we continue to work with survivors, insurers, and
other parties in the case toward a global resolution that will
equitably compensate survivors and ensure that Scouting's mission
continues."  On Friday, May 21, 2021, the Boy Scouts didn’t
respond to a request to comment on the status of negotiations.

The organization has apologized to those it failed to protect from
sexual predators and promised to provide fair compensation for
survivors.  The bankruptcy filing, made in February 2020, was
supposed to ease a settlement, halting a race to lay claim to the
organization's assets and getting compensation to victims faster
and more efficiently than they could hope for through litigation.

Claimants have clashed with the youth group over its trove of real
estate, investments and other holdings, probing for ways to come up
with compensation for lives upended by childhood trauma.  The Boy
Scouts have pushed back, insisting that hundreds of millions of
dollars of assets need to stay within the organization and aren’t
available to victims.

The organization claims to have put in place some of the strongest
safety programs in the country. The Boy Scouts have said they can't
afford to drag out the process for much longer and need to nail
down a settlement and emerge from bankruptcy by the end of the
summer.

"We're at the tipping point, your honor," Ms. Lauria said last week
in the U.S. Bankruptcy Court in Wilmington, Del., where victims
have been vying to strip the organization of control over its own
chapter 11 case.

If the victims' request is granted, they could propose their
preferred terms for ending the bankruptcy, the largest ever filed
over sexual abuse.  The most recent offer on the table from the Boy
Scouts carries a value of roughly $1.2 billion, plus the rights to
uncertain recoveries from insurance policies.

Victims' representatives have spurned the proposal, labeling it a
"death trap" designed to pressure them into accepting a subpar
deal.  The upfront compensation under that offer works out on
average to about $14,000 per claim, less than what victims have
received from the dozens of Catholic dioceses and religious orders
bankrupted by claims of clergy abuse.

The process has left many victims doubtful that the Boy Scouts can
fashion a workable plan—and angry after they broke decades of
silence and stepped forward at the organization's request.

"What happened to us is a scar and that is never going to go away,"
said Doug Kennedy, 59, a professor at Virginia Wesleyan University
in Virginia Beach who said he was sexually assaulted as a teenager
while on a Boy Scouts camping trip in New York. "And if this does
not have a financial resolution for victims, those scars are going
to be open wounds for life."

The organization encouraged survivors to file claims after it filed
for bankruptcy in February 2020 but didn't anticipate that so many
men would step forward. A successful exit from bankruptcy would
remove the threat of future litigation hanging over the Boy Scouts.
It would also keep secret a trove of internal records of known and
suspected sexual predators dating back nearly a century.

The current legal exposure also threatens the financial health of
the roughly 250 local Boy Scouts councils spread across the
country, which hold the bulk of the organization's wealth but
aren't themselves in bankruptcy.

Doug Parker, who said he was sexually abused as a child in the Boy
Scouts in New Jersey, said he is frustrated by the lack of
information about abuse that has been disclosed related to the
local councils. The bankruptcy process was supposed to help bring
closure for people abused in the Boy Scouts, but the lack of
progress so far has been insulting, he said.

"It seems like they really don't care," said Mr. Parker, 71 years
old, who lives in East Windsor, N.J. "They just don't care, and
it's very upsetting."

Hundreds of victims have written to the judge, expressing their
views and telling their stories.  Many details of the abuse remain
hidden underneath redactions put in place by the bankruptcy court
before the documents were posted publicly.

"Are you kidding me?" asked John Humphrey, 59, a survivor and
information technology consultant in Dallas who is chairman of the
official bankruptcy committee representing victims. "It's time
people woke up and realized what was going on in those tents, in
the car rides home, in the backyards."

Chris Rodgers, who said he was abused as a child in New Jersey,
said the organization's efforts to shield its assets and those of
the local councils gives the appearance it isn’t treating victims
with proper respect.

"They need to really make good on getting these claims settled in a
fashion that is honorable. And the way they are doing this is not
honorable. Lives have been destroyed, mine in particular," said Mr.
Rodgers, 45, who lives in Shoreham, N.Y. "They are basically doing
this dance, kind of trampling over those lives that have been kind
of lost."

                  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.


BRINK'S COMPANY: Egan-Jones Keeps B+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Brink's Company.

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



C.M. MEIERS: Unsecureds to Be Paid in Full in Trustee's Plan
------------------------------------------------------------
Bradley D. Sharp, the duly appointed Chapter 11 Trustee of the
Estate of debtor C.M. Meiers Company, Inc., submitted a Chapter 11
Plan of Liquidation and a Disclosure Statement on May 18, 2021.

In this chapter 11 Case, the Plan provides for the orderly
liquidation of the Debtor's assets into cash and the satisfaction
of claims against and interests in the debtor pursuant to the
priority rules of the Bankruptcy Code using the cash generated from
the liquidation of the Debtor's assets.

On Feb. 3, 2012, the Trustee held an auction for the sale of
certain assets of CMM in the CMM Bankruptcy before the United
States Bankruptcy Court.  Affinity was the stalking horse bidder.
The Liberty Company Insurance Brokers was the successful bidder and
was named the buyer of the assets by an Amended Sale Order.
Liberty nominated BTJ Insurance Services, LLC as its nominee.
Pursuant to the terms and conditions of the sale agreement,
Liberty: Buyer agreed to pay to Trustee a purchase price equal to
the sum of $750,000.

The assets of the estate have been liquidated.  The assets of the
estate were its brokerage business accounts and litigation claims
and other miscellaneous assets.  In February 2012, the Trustee sold
C.M. Meiers' business accounts to BTJ Insurance Services, LLC for
approximately $750,000 and an assumption of liabilities in the
approximate amount of $460,000.

Class 1 consists of General Unsecured Claims of Gensar Saleigh &
George Nakao, Inc., Unsecured Wage, Insurance Agency, Trade/Vendor,
and Taxing Authorities which will be paid in full.

The Unsecured Claim of Cosmo Insurance will be disallowed in full.
An objection is in process as the Debtor's Books and Records do not
reflect any amounts owed.

Class 2 consists of all Subordinated Claims.  Class 2 is Impaired
under the Plan.  The Holders of Allowed Subordinated Claims will
retain a right to receive Cash that remains in the funds held by
Disbursing Agent pursuant to the Plan and after payment of all
other Allowed Claims.  It is estimated that the holders
subordinated claims will receive approximately 50% of their allowed
claim.

The Plan will be funded from the cash generated from the efforts of
the Trustee to liquidate the estate's assets and litigation claims
for $3.97 million.  Of this amount, the Trustee anticipates that he
will require at least $693,000 to meet the Estates administration
expenses to implement the Plan, to fund the cost of litigation vis
a vis claim objections and to fund the costs of the Disbursing
Agent operating needs, thereby reducing available funds to
implement the Plan to $3,277,000.

The Trustee is confident that sufficient funds will exist to make
all required Effective Date payments.  The Claims subject to
objection will be paid when and if, they are established and
approved.

A full-text copy of the Disclosure Statement dated May 18, 2021, is
available at https://bit.ly/3utkKCJ from PacerMonitor.com at no
charge.

Attorneys for Chapter 11 Trustee, Bradley D. Sharp:

     Larry W. Gabriel, Esq.
     Jenkins Mulligan & Gabriel, LLP  
     21650 Oxnard Street, Suite 500
     Woodland Hills, CA 91367

                     About C.M. Meiers Company

C.M. Meiers Company Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 12-10229) on Jan. 9,
2012.  At the time of the filing, C.M. Meiers disclosed assets of
between $1,000,001 and $10,000,000 and liabilities of the same
range.

The case is assigned to Judge Maureen Tighe.  C.M. Meiers is
represented by Weintraub & Selth APC.

Bradley Sharp was appointed as Chapter 11 trustee for C.M. Meiers.
The trustee is represented by Jenkins Mulligan & Gabriel, LLP.


CABOT OIL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Cabot Oil & Gas Corporation.

Headquartered in Houston, Texas, Cabot Oil & Gas Corporation is an
independent oil and gas company that develops, exploits, and
explores oil and gas properties located in North America.



CALIFORNIA-NEVADA METHODIST: Committee Taps Perkins Coie as Counsel
-------------------------------------------------------------------
The official committee of unsecured creditors of California-Nevada
Methodist Homes seeks approval from the U.S. Bankruptcy Court for
the Northern District of California to employ Perkins Coie, LLP as
its legal counsel.

The firm's services include:

   a. advising the committee with respect to the Debtor's
administration of its Chapter 11 case;

   b. attending meetings and negotiating with representatives of
the Debtor, creditors and other parties in interest;

   c. advising the committee in connection with any contemplated
sales of assets, disposition of assets or business combinations;

   d. advising the committee on matters relating to the assumption,
rejection, or assignment of unexpired leases and executory
contracts;

   e. assisting the committee in its examination and analysis of
the conduct of the Debtor's affairs;

   f. assisting the committee in the review, analysis and
negotiation of any financing or funding agreements;

   g. taking all necessary actions to protect and preserve the
interests of the committee, including, without limitation, the
prosecution of actions on its behalf, negotiations concerning all
litigation in which the Debtor is involved, and reviewing and
analyzing all claims filed against the Debtor's estate;

   h. advising, negotiating and preparing, if necessary and
advisable under the circumstances, a Chapter 11 plan, related
disclosure statement and all related documents, and taking any
necessary action with respect to any proposed plan;

   i. appearing before the bankruptcy court, potentially appellate
courts, and the U.S. trustee;

   j. preparing legal papers in support of positions taken by the
committee; and

   k. other necessary legal services.

Perkins Coie will be paid at these rates:

     Partners               $730 per hour
     Associates             $495 per hour
     Paralegals             $255 per hour

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

Sara Chenetz, Esq., a partner at Perkins Coie, 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:

     Sara L. Chenetz, Esq.
     Perkins Coie LLP
     505 Howard Street, Suite 1000
     San Francisco, CA 94105
     Telephone: (415) 344-7708
     Facsimile: (415) 344-7050
     Email: SChenetz@perkinscoie.com

              About California-Nevada Methodist Homes

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

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

The Hon. Charles Novack is the case judge.

The Debtor tapped Hanson Bridgett LLP, led by Neal L. Wolf, Esq.,
as legal counsel; and Silverman Consulting and B.C. Ziegler and
Company as financial advisors. Stretto LLC is the claims agent.

The U.S. Trustee for Region 17 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of
California-Nevada Methodist Homes. Perkins Coie, LLP serves as the
committee's legal counsel.



CARLA'S PASTA: Seeks to Hire Verdolino & Lowey as Accountant
------------------------------------------------------------
Carla's Pasta, Inc. and Suri Realty, LLC seek approval from the
U.S. Bankruptcy Court for the District of Connecticut to hire
Verdolino & Lowey, P.C. as their accountant.

The firm will prepare the Debtors' federal and state income tax
returns for the years ended Dec. 31, 2020 and 2021; and their
federal and state net operating loss (NOL) carryback returns, if
applicable.

The firm's hourly rates are as follows:

     Principals      $495
     Managers        $275 - $415
     Staff           $225 - $375
     Bookkeepers     $225 - $235
     Clerical        $95

Craig Jalbert, a principal at Verdolino & Lowey, 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.

Verdolino & Lowey can be reached at:

     Craig R. Jalbert
     Verdolino & Lowey, P.C.
     124 Washington Street
     Foxboro, MA 02035
     Tel: 508-543-1720
     Fax: 508-543-4114

                About Carla's Pasta and Suri Realty

Carla's Pasta Inc. is a family-owned and operated business
headquartered in South Windsor, Conn.  It manufactures food
products including pasta sheets, tortellini, ravioli, and steam bag
meals for branded and private label retail, foodservice
distributors, and restaurant.  Founded in 1978 by Carla Squatrito,
Carla's Pasta's stock is held by members of the Squatrito family.

On Dec. 31, 2016, Carla's Pasta acquired 100% of Suri Realty, LLC's
membership interests.  Suri's business is limited to the ownership
of two adjoining parcels of real property located at 50 Talbot Lane
and 280 Nutmeg Road, South Windsor, Conn.

Carla's Pasta operates its business from an approximately
150,000-square-foot BRC+ certified production facility.

On Oct. 29, 2020, an involuntary petition for relief under Chapter
7 of the Bankruptcy Code was filed against Suri by Dennis Group, HJ
Norris, LLC, Renaissance Builders, Inc., and Elm Electrical, Inc.
On Dec. 17, 2020, the court approved Suri's request and converted
the involuntary Chapter 7 case to one under Chapter 11.

Carla's Pasta filed a Chapter 11 petition (Bankr. D. Conn. Case No.
21-20111) on Feb. 8, 2021.  It estimated assets of $10 million to
$50 million and liabilities of $50 million to $100 million.

The cases are jointly administered under Case No. 21-20111.  Judge
James J. Tancredi oversees the cases.

The Debtors tapped Locke Lord LLP as their legal counsel, Verdolino
& Lowey, PC as accountant, Cowen & Co. as investment banker, and
Novo Advisors, LLC as financial advisor. Sandeep Gupta of Novo
Advisors is the Debtors' chief restructuring officer.


CARPENTER TECHNOLOGY: Egan-Jones Keeps BB- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Carpenter Technology Corporation.

Headquartered in Philadelphia, Pennsylvania, Carpenter Technology
Corporation manufactures, fabricates, and distributes stainless
steels, titanium, and specialty metal alloys.



CBL & ASSOCIATES: Unsecureds to Recover 54% to 56% in Joint Plan
----------------------------------------------------------------
CBL & Associates Properties, Inc., et al., submitted a Second
Amended Joint Chapter 11 Plan and a corresponding Disclosure
Statement dated May 18, 2021.

Class 7 consists of Unsecured Claims with a 54% to 56% projected
recovery.  Each holder will receive a pro rata share of the
Unsecured Claims Recovery Pool; provided that each Consenting
Noteholder entitled to receive New Senior Secured Notes on account
of its Notes Claim shall be able to make the Convertible Notes
Election; provided, however, that, if the Debtors determine that
such holder would be entitled to a greater recovery than the
foregoing if the Debtor against whom such holder's Allowed
Unsecured Claim is asserted were to liquidate under chapter 7 of
the Bankruptcy Code, then such holder shall receive Cash in an
amount necessary to satisfy section 1129(a)(7)(ii).

Class 10 consists of Existing LP Common Units. If Class 10 is an
Accepting Class, on the Effective Date, each holder of an Existing
LP Common Unit shall, at such holder's election, either (A) receive
a percentage of New LP Units, issued in accordance with the
Restructuring Transactions, equal to the product of (1) 5.5% and
(2) the percentage equal to the number of Existing LP Common Units
that such holder elects to exchange for New LP Units divided by the
number of Existing LP Common Units issued and outstanding
immediately prior to the Plan Distributions or (B)(1) be deemed to
have converted or redeemed, as applicable, such holder's Existing
LP Common Unit, effective the day prior to the Distribution Record
Date, in exchange for Existing REIT Common Stock on terms
consistent with the applicable prepetition agreements for the
Existing LP Common Units and (2) receive a Pro Rata share of the
Existing Common Equity Recovery Pool, subject to reduction.

If Class 10 is not an Accepting Class, each holder of an Allowed
Existing LP Common Unit shall not receive or retain any
distribution on account of such Interest. For the avoidance of
doubt, if Class 10 is not an Accepting Class, the New LP Units and
New Common Stock, as applicable, set forth in the Plan shall not be
issued.

Class 11 consists of Existing REIT Preferred Stock.  If Class 11 is
an Accepting Class, such holder's Pro Rata share of a percentage of
the New Common Stock, issued in accordance with the Restructuring
Transactions, equal to 5.5% divided by the REIT LP Ownership
Percentage, subject to dilution by the Management Incentive Plan
and subsequent issuances of common equity by the REIT from time to
time after the Effective Date and subject to reduction in
accordance with the Plan. If Class 11 is not an Accepting Class,
each holder of Allowed Existing REIT Preferred Stock shall not
receive or retain any distribution on account of such Interest.

Class 12 consists of Existing REIT Common Stock. If Class 12 is an
Accepting Class, such holder's Pro Rata share of the Existing
Common Equity Recovery Pool, subject to reduction in accordance
with the Plan, if applicable. If Class 12 is not an Accepting
Class, each holder of Allowed Existing REIT Common Stock shall not
receive or retain any distribution on account of such Interest. For
the avoidance of doubt, if Class 12 is not an Accepting Class, the
New Common Stock set forth in the Plan shall not be issued.

Plan distributions of cash will be funded from proceeds of the
issuance of the New Money Convertible Notes and the Debtors' Cash
on hand as of the applicable date of such Plan Distribution.

Proposed Attorneys for Debtors:

      WEIL, GOTSHAL & MANGES LLP
      700 Louisiana Street, Suite 1700
      Houston, Texas 77002
      Attn: Alfredo R. Pérez, Esq.
      Telephone: (212) 310-8000
      Facsimile: (713) 224-9511
      E-mail: Alfredo.Perez@weil.com

           – and –

      WEIL, GOTSHAL & MANGES LLP
      767 Fifth Avenue
      New York, New York 10153
      Attn: Ray C. Schrock, P.C.
      Garrett A. Fail
      Moshe A. Fink
      Telephone: (212) 310-8000
      Facsimile: (212) 310-8007
      E-mail: Ray.Schrock@weil.com
              Garrett.Fail@weil.com
              Moshe.Fink@weil.com

                     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. Tex. Lead Case No. 20-35226).

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


CEDAR FAIR: Egan-Jones Keeps CCC Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by Cedar Fair, L.P. EJR also maintained its 'C' rating
on commercial paper issued by the Company.

Headquartered in Sandusky, Ohio, Cedar Fair, L.P. owns and operates
amusement parks.



CHARTER COMMUNICATIONS: Egan-Jones Keeps BB Sr. Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Charter Communications, Inc.

Headquartered in Stamford, Connecticut, Charter Communications,
Inc. operates cable television systems in the United States.



CHILDREN OF PROMISE: S&P Lowers Long-Term Debt Rating to 'D'
------------------------------------------------------------
S&P Global Ratings lowered its long-term rating to 'D' from 'CC' on
the California Statewide Communities Development Authority's series
2015A and taxable series 2015B school facility revenue bonds,
issued for Children of Promise Preparatory Academy (COPPA).

"We are taking this rating action because the bonds have been
accelerated by the trustee, and accordingly, the entire principal
amount outstanding of $5.195 million plus accrued interest and fees
is now due and owing. Payment on the accelerated amounts has not
been made," said S&P Global Ratings credit analyst Jessica Wood.

On April 28, 2021, the trustee, at the direction of the majority
bondholder, filed a complaint in the Superior Court of the State of
California, County of Los Angeles, for foreclosure on the building
and for the appointment of a receiver.

According to S&P Global Ratings' methodology on timeliness of
payments, if a payment is missed on its due date, we would assign a
rating of 'D'.




CITRIX SYSTEMS: Egan-Jones Cuts Senior Unsecured Ratings to BB+
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, downgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Citrix Systems Inc. to BB+ from BBB-.

Headquartered in Fort Lauderdale, Florida, Citrix Systems Inc. is
primarily in the business of services-prepackaged software.



CITY CHURCH: Seeks to Hire Knox Group as Real Estate Broker
-----------------------------------------------------------
City Church seeks approval from the U.S. Bankruptcy Court for the
Western District of North Carolina to employ Knox Group, Inc. as
real estate broker.

The Debtor requires a real estate broker to market and sell its
real property located at 1994 University City Church, Drive,
Huntersville, N.C.

Knox Group will be paid a 6 percent commission on the sales price.

As disclosed in a court filing, Knox Group is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Knox Group, Inc.
     19824 W Catawba Ave St. G
     Cornelius, NC 28031
     Tel: (704) 896-1911

                         About City Church

City Church owns a church facility located at 11901 Sam Furr Road,
Huntersville, N.C., having a comparable sale value of $8.6 million.


City Church filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. W.D.N.C. Case No. 21-30161) on
March 27, 2021.  Michael A. Stevens, Sr., senior pastor, signed
the
petition.  At the time of the filing, the Debtor disclosed
$8,654,616 in assets and $6,953,375 in liabilities.  Judge Laura T.
Beyer presides over the case.  Robert Lewis, Jr., Esq. at The
Lewis
Law Firm, P.A., serves as the Debtor's legal counsel.


CMS ENERGY: Egan-Jones Keeps BB+ Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by CMS Energy Corporation.

Headquartered in Jackson, Michigan, CMS Energy Corporation is an
energy company.



CNX RESOURCES: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by CNX Resources Corporation to CCC+ from CCC. EJR also upgraded
the rating on commercial paper issued by the Company to B from C.

Headquartered in Canonsburg, Pennsylvania, CNX Resources
Corporation operates as a natural gas exploration and production
company.




COEUR MINING: Egan-Jones Upgrades Senior Unsecured Ratings to B+
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Coeur Mining, Inc. to B+ from B.

Headquartered in Chicago, Illinois, Coeur Mining, Inc. operates as
a mining company.



COGENT COMMUNICATIONS: Egan-Jones Keeps B Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Cogent Communications.

Headquartered in Washington, D.C., Cogent Communications is a
multinational internet service provider based in the United
States.



COLLECTED GROUP: Committee Hires Kelley Drye as Bankruptcy Counsel
------------------------------------------------------------------
The official committee of unsecured creditors of The Collected
Group, LLC and its affiliates seeks approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Kelley Drye
& Warren, LLP as its legal counsel.

The firm's services include:

   a. advising the committee with respect to its rights, duties and
powers in the Debtors' Chapter 11 cases;

   b. assisting the committee in its consultations with the
Debtors;

   c. assisting the committee in its investigation of the acts,
conduct, assets, liabilities, and financial condition of the
Debtors;

   d. representing the committee in matters generally arising in
the Debtors' cases, including the Debtors' motion to incur
post-petition financing and proposed Chapter 11 plan;

   e. appearing before the court and preparing legal papers; and

   f. other legal services required or deemed to be in the
interests of the committee in accordance with its powers and duties
as set forth in the Bankruptcy Code, Bankruptcy Rules or other
applicable law.

Kelley Drye & Warren will be paid at these rates:

     Partners                $745 to $1,315 per hour
     Special Counsel         $625 to $870 per hour
     Associates              $455 to $680 per hour
     Paraprofessionals       $285 to $380 per hour

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

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Kelley
Drye & Warren disclosed the following:

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

   Response:  No.

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

   Response:  No.

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

   Response:  The firm did not represent the committee in the 12
              months prepetition.

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

   Response:  Yes, for the period of April 16 through June 30,
2021.

Jason Adams, Esq., a partner at Kelley Drye & Warren, 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:

     Jason R. Adams, Esq.
     Lauren S. Schlussel, Esq.
     Kelley Drye & Warren LLP
     3 World Trade Center
     175 Greenwich Street
     New York, New York 10007
     Telephone: (212) 808-7800
     Facsimile: (212) 808-7897
     Email: jadams@kelleydrye.com
            lschlussel@kelleydrye.com

                     About The Collected Group

Founded in 2001, The Collected Group, LLC is a designer,
distributor and retailer of three contemporary, consumer-inspired,
apparel lifestyle brands: Joie, Equipment, and Current/Elliott.
TCG, the ultimate parent company, wholly owns Debtors RBR, LLC and
The Collected Group Company, LLC. RBR wholly owns non-debtor The
Collected Group Holdings Manager, LLC, which, in turn, wholly owns
non-debtor The Collected Group Holdings, LLC.

The Collected Group and four affiliates filed for Chapter 11
bankruptcy (Bankr. D. Del. Lead Case No. 21-10663) on April 5,
2021. In the petitions signed by CRO Evan Hengel, the Debtors
estimated assets of between $50 million and $100 million and
liabilities of between $100 million and $500 million. Judge Laurie
Selber Silverstein oversees the cases.

Paul, Weiss, Rifkind, Wharton & Garrison, LLP and Young Conaway
Stargatt & Taylor, LLP serve as the Debtors' legal counsel while
Miller Buckfire & Co., LLC and its affiliate, Stifel, Nicolaus &
Co., Inc., serve as financial advisor and investment banker. The
Debtors also tapped Berkeley Research Group, LLC and appointed the
firm's managing director, Evan Hengel, as their chief restructuring
officer. Epiq Corporate Restructuring LLC is the claims agent and
administrative advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Debtors' cases.
The committee tapped Kelley Drye & Warren LLP as bankruptcy
counsel, Potter Anderson & Corroon LLP as Delaware counsel, and
Emerald Capital Advisors as financial advisor.


COLLECTED GROUP: Committee Taps Emerald as Financial Advisor
------------------------------------------------------------
The official committee of unsecured creditors of The Collected
Group, LLC and its affiliates seeks approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Emerald
Capital Advisors as financial advisor.

The firm will provide these services:

   a. review and analyze the Debtors' operations, financial
condition, business plan, strategy and operating forecasts;

   b. assist the committee in evaluating any proposed
debtor-in-possession financing;

   c. assist in determining an appropriate capital structure for
the Debtors;

   d. advise the committee as it assesses the Debtors' executory
contracts;

   e. assist the committee in connection with its identification,
development and implementation of strategies related to the
potential recoveries for the unsecured creditors as it relates to
the Debtors' Chapter 11 plan;

   f. assist the committee in understanding the business and
financial impact of various restructuring alternatives of the
Debtors;

   g. assist the committee in its analysis of the Debtors'
financial restructuring process, including its review of the
Debtors' development of plans of reorganization and related
disclosure statements;

   h. assist the committee in evaluating, structuring and
negotiating the terms and conditions of any proposed transaction,
including the value of the securities, if any, that may be issued;

   i. assist in the evaluation of any asset sale process, including
the identification of potential buyers;

   j. assist in evaluating the terms, conditions and impact of any
proposed asset sale transactions;

   k. assist the committee in evaluating any proposed merger,
divestiture, joint-venture or investment transaction;

   l. assist the committee to value the consideration offered by
the Debtors to unsecured creditors in connection with a
restructuring or sale of the Debtors' assets;

   m. provide testimony; and

   n. provide the committee with other appropriate general
restructuring advice.

Emerald Capital Advisors will be paid at these rates:

     Managing Partners            $550 to $600 per hour
     Managing Directors           $500 per hour
     Vice Presidents              $400 to $450 per hour
     Associates                   $300 to $350 per hour
     Analysts                     $200 to $250 per hour

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

John Madden a partner at Emerald Capital Advisors, 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:

     John P. Madden
     Emerald Capital Advisors
     150 East 52nd Street, 15th Floor
     New York, NY 10022
     Tel: (646) 968-4094
     Fax: (212) 731-0307
     Email: emeraldcapitaladvisors.com

                     About The Collected Group

Founded in 2001, The Collected Group, LLC is a designer,
distributor and retailer of three contemporary, consumer-inspired,
apparel lifestyle brands: Joie, Equipment, and Current/Elliott.
TCG, the ultimate parent company, wholly owns Debtors RBR, LLC and
The Collected Group Company, LLC. RBR wholly owns non-debtor The
Collected Group Holdings Manager, LLC, which, in turn, wholly owns
non-debtor The Collected Group Holdings, LLC.

The Collected Group and four affiliates filed for Chapter 11
bankruptcy (Bankr. D. Del. Lead Case No. 21-10663) on April 5,
2021. In the petitions signed by CRO Evan Hengel, the Debtors
estimated assets of between $50 million and $100 million and
liabilities of between $100 million and $500 million. Judge Laurie
Selber Silverstein oversees the cases.

Paul, Weiss, Rifkind, Wharton & Garrison, LLP and Young Conaway
Stargatt & Taylor, LLP serve as the Debtors' legal counsel while
Miller Buckfire & Co., LLC and its affiliate, Stifel, Nicolaus &
Co., Inc., serve as financial advisor and investment banker. The
Debtors also tapped Berkeley Research Group, LLC and appointed the
firm's managing director, Evan Hengel, as their chief restructuring
officer. Epiq Corporate Restructuring LLC is the claims agent and
administrative advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Debtors' cases.
The committee tapped Kelley Drye & Warren LLP as bankruptcy
counsel, Potter Anderson & Corroon LLP as Delaware counsel, and
Emerald Capital Advisors as financial advisor.


COLLECTED GROUP: Committee Taps Potter Anderson as Delaware Counsel
-------------------------------------------------------------------
The official committee of unsecured creditors of The Collected
Group, LLC and its affiliates seeks approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Potter
Anderson & Corroon, LLP as its Delaware counsel.

The firm's services include:

   a. providing legal advice regarding local rules, practices and
procedures, and providing strategic advice on how to accomplish
committee goals;

   b. drafting, reviewing and commenting on drafts of documents to
ensure compliance with local rules, practices and procedures;

   c. drafting, filing and serving documents as requested by Kelley
Drye & Warren, the committee's bankruptcy counsel;

   d. preparing certificates of no objection, certifications of
counsel, and notices of fee applications;

   e. preparing pleadings for hearings;

   f. appearing in court and at any meetings of creditors;

   g. monitoring the docket for filings and coordinating with
Kelley Drye on pending matters that may need responses;

   h. participating in calls with the committee;

   i. providing additional administrative support to Kelley Drye,
as requested; and

   j. taking on any additional tasks or projects the committee may
assign.

Potter Anderson & Corroon will be paid at these rates:

     Partners               $715 to $745 per hour
     Associates             $400 to $450 per hour
     Paraprofessionals      $290 per hour

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

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Potter
Anderson & Corroon disclosed the following:

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

   Response:  No.

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

   Response:  No.

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

   Response:  The firm did not represent the committee in the 12
              months prepetition.

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

   Response:  Yes, for the period of April 16 through June 30,
2021.

Christopher Samis, Esq., a partner at Potter Anderson & Corroon,
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:

     Christopher M. Samis, Esq.
     L. Katherine Good, Esq.
     D. Ryan Slaugh, Esq.
     Potter Anderson & Corroon LLP
     1313 N. Market Street, 6 th Floor
     Wilmington, DE 19801
     Tel: (302) 984-6000
     Fax: (302) 658-1192
     Email: csamis@potteranderson.com
            kgood@potteranderson.com
            rslaugh@potteranderson.com

                     About The Collected Group

Founded in 2001, The Collected Group, LLC is a designer,
distributor and retailer of three contemporary, consumer-inspired,
apparel lifestyle brands: Joie, Equipment, and Current/Elliott.
TCG, the ultimate parent company, wholly owns Debtors RBR, LLC and
The Collected Group Company, LLC. RBR wholly owns non-debtor The
Collected Group Holdings Manager, LLC, which, in turn, wholly owns
non-debtor The Collected Group Holdings, LLC.

The Collected Group and four affiliates filed for Chapter 11
bankruptcy (Bankr. D. Del. Lead Case No. 21-10663) on April 5,
2021. In the petitions signed by CRO Evan Hengel, the Debtors
estimated assets of between $50 million and $100 million and
liabilities of between $100 million and $500 million. Judge Laurie
Selber Silverstein oversees the cases.

Paul, Weiss, Rifkind, Wharton & Garrison, LLP and Young Conaway
Stargatt & Taylor, LLP serve as the Debtors' legal counsel while
Miller Buckfire & Co., LLC and its affiliate, Stifel, Nicolaus &
Co., Inc., serve as financial advisor and investment banker. The
Debtors also tapped Berkeley Research Group, LLC and appointed the
firm's managing director, Evan Hengel, as their chief restructuring
officer. Epiq Corporate Restructuring LLC is the claims agent and
administrative advisor.

The U.S. Trustee for Regions 3 and 9 appointed an official
committee to represent unsecured creditors in the Debtors' cases.
The committee tapped Kelley Drye & Warren LLP as bankruptcy
counsel, Potter Anderson & Corroon LLP as Delaware counsel, and
Emerald Capital Advisors as financial advisor.


COMMUNITY HEALTH: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'CCC+'
foreign currency and local currency senior unsecured ratings on
debt issued by Community Health Systems Inc. EJR also upgraded the
rating on commercial paper issued by the Company to B from C.

Headquartered in Franklin, Tennessee, Community Health Systems Inc.
owns, leases, and operates hospitals.



CONTINENTAL RESOURCES: Egan-Jones Keeps BB- Sr. Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Continental Resources, Inc.

Headquartered in Oklahoma City, Oklahoma, Continental Resources,
Inc. is a petroleum and natural gas exploration and production
company based in the Continental Oil Center in Oklahoma City.



CORUS ENTERTAINMENT: DBRS Finalizes BB Sr. Unsecured Notes Rating
-----------------------------------------------------------------
DBRS Limited finalized its provisional rating of BB with a Stable
trend and a recovery rating of RR4 on Corus Entertainment Inc.'s
Senior Unsecured Notes.

DBRS Morningstar expects the Company to apply the full amount of
net proceeds from the Senior Unsecured Notes offering toward
reducing the Company's outstanding senior secured term debt balance
(the Bank Facility).

The Senior Unsecured Notes will rank equal in right of payment with
any existing and future senior unsecured indebtedness, senior in
right of payment to any future subordinated indebtedness, and
effectively junior to any existing and future secured indebtedness
of the Company, including indebtedness under the current Bank
Facility, to the extent of the value of the assets securing such
indebtedness.

The obligations of the Company under the Indenture and the Senior
Unsecured Notes will be fully and unconditionally guaranteed on a
senior unsecured basis.

Notes: All figures are in Canadian dollars unless otherwise noted.



COVANTA HOLDING: Egan-Jones Keeps B Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Covanta Holding Corporation.
 
Headquartered in New Jersey, Covanta Holding Corporation conducts
operations in waste disposal, energy services, and specialty
insurance.



CSG SYSTEMS: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by CSG Systems International Inc.

Headquartered in Englewood, Colorado, CSG Systems International Inc
is a multinational corporation headquartered in Greenwood Village,
Colorado.



CUSTOM TRUCK: Incurs $27.9 Million Net Loss in First Quarter
------------------------------------------------------------
Custom Truck One Source, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $27.91 million on $78.30 million of total revenue for
the three months ended March 31, 2021, compared to a net loss of
$15.97 million on $81.74 million of total revenue for the three
months ended March 31, 2020.

As of March 31, 2021, the Company had $750.24 million in total
assets, $65.07 million in total current liabilities, $753.84
million in total long-term liabilities, and $68.67 million in total
stockholders' deficit.

The Company stated, "Our principal sources of liquidity include
cash generated by operating activities and borrowings under
revolving credit facilities.  We believe that our liquidity sources
and operating cash flows are sufficient to address our operating,
debt service and capital requirements over the next 12 months;
however, we are continuing to monitor the impact of COVID-19 on our
business and the financial markets.  As of March 31, 2021, we had
$3.2 million in cash compared to $3.4 million as of December 31,
2020.  As of March 31, 2021, we had $260.0 million of outstanding
borrowings under our 2019 Credit Facility compared to $251.0
million of outstanding borrowing under the 2019 Credit Facility as
of December 31, 2020.  In connection with the Acquisition, our debt
structure changed significantly."

Net cash used in operating activities was $12.1 million for the
three months ended March 31, 2021, as compared to $2.8 million in
same period of 2020.  The decrease in cash flow was driven by costs
and expenses related to the Acquisition.

Net cash provided by investing activities was $4.0 million for the
three months ended March 31, 2021, as compared to cash used in
investing activities of $27.2 million in 2020.  The increase in
cash flow is primarily due to decreased rental equipment
purchasing, increased proceeds from the sale of rental equipment
and parts and from increased insurance recoveries.

Net cash provided by financing activities was $7.9 million for the
three months ended March 31, 2021, as compared to $33.9 million in
2020.  Improvements in working capital management resulted in
reduced levels of net borrowings on our revolving credit facility.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1709682/000170968221000031/nsco-20210331.htm

                       About Custom One Truck

Custom Truck One Source, Inc. (formerly known as Nesco Holdings,
Inc.) is a provider of specialty equipment, parts, tools,
accessories and services to the electric utility transmission and
distribution, telecommunications and rail markets in North America.
CTOS offers its specialized equipment to a diverse customer base
for the maintenance, repair, upgrade and installation of critical
infrastructure assets, including electric lines, telecommunications
networks and rail systems.  The Company's coast-to-coast rental
fleet of more than 8,800 units includes aerial devices, boom
trucks, cranes, digger derricks, pressure drills, stringing gear,
hi-rail equipment, repair parts, tools and accessories.  For more
information, please visit investors.customtruck.com.

The Company reported net losses of $21.28 million in 2020, $27.05
million in 2019, and $15.53 million in 2018.


DANA INCORPORATED: Egan-Jones Hikes Senior Unsecured Ratings to B
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Dana Incorporated to B from B-.

Headquartered in Maumee, Ohio, Dana Incorporated is an American
supplier of axles, driveshafts, transmissions, and electrodynamic,
thermal, sealing, and digital equipment for conventional, hybrid,
and electric-powered vehicles.



DAVITA INCORPORATED: Egan-Jones Keeps BB- Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by DaVita Incorporated.

Headquartered in Denver, Colorado, DaVita Incorporated provides a
variety of health care services.



DETROIT WORLD: Seeks to Hire Maxwell Dunn as Bankruptcy Counsel
---------------------------------------------------------------
Detroit World Outreach Church seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Michigan to employ
Maxwell Dunn, PLC as its legal counsel.

The firm's services include:

   a. preparation of any amendments, if necessary, to the petition,
schedules and statements;

   b. facilitation of the Debtor's execution of duties during the
Chapter 11 Subchapter V bankruptcy;

   c. drafting and preparation of motions, employment applications
and other related pleadings;

   d. attendance at court hearings;

   e. management of the receipt, review and filing of monthly
operating reports and any other documents, reports, or filings that
the Debtor is required to submit;

   f. preparation of applications for compensation of the firm and
any other professionals that may be employed by the estate;

   g. preparation of pleadings related to sale applications or
valuation motions, if any;

   h. negotiations with creditors regarding critical aspects of the
Chapter 11 proceeding and the plan confirmation process;

   i. consultations with the Debtor regarding the Chapter 11
proceeding;

   j. consultations with the Subchapter V trustee ad well as
professionals who the estate may need to hire;

   k. preparation of the Chapter 11 Subchapter V plan amendments,
if necessary preparation of ballots for Debtor's plan and service
upon creditors; and

   l. filing and representation during any adversary proceedings
that may arise.

Maxwell Dunn will be paid at these rates:

     Attorneys              $310 to $350 per hour
     Paralegals             $160 per hour
     Legal Assistants       $100 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $10,000.

Kimberly Ross Clayson, Esq., a partner at Maxwell Dunn, 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:

     Kimberly Ross Clayson, Esq.
     Maxwell Dunn, PLC
     24725 W. 12 Mile Road, Ste. 306
     Southfield, MI 48034
     Tel: (248) 246-1166
     Email: bankruptcy@maxwelldunnlaw.com

                About Detroit World Outreach Church

Detroit World Outreach Church, a Redford, Mich.-based religious
organization that operates a Christian church, sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Mich. Case No.
21-40850) on Jan. 31, 2021. In the petition signed by Bishop CJ
Andre, president, the Debtor disclosed up to $10 million in both
assets and liabilities.  Judge Mark A. Randon oversees the case.  

Maxwell Dunn, PLC and Great Lakes Legal Group, PLLC serve as the
Debtor's bankruptcy counsel and litigation counsel, respectively.


DIAMONDBACK ENERGY: Egan-Jones Keeps B+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Diamondback Energy Inc.

Headquartered in Midland, Texas, Diamondback Energy Inc. operates
as an independent oil and natural gas company currently focused on
the acquisition, development, exploration, and exploitation of
unconventional, onshore oil, and natural gas reserves in the
Permian Basin in West Texas.



DISCOVERY INC: Egan-Jones Keeps BB+ Sr. Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Discovery, Inc.

Headquartered in New York, New York, Discovery, Inc. provides
non-fiction entertainment.



DISH NETWORK: Egan-Jones Hikes Senior Unsecured Ratings to BB
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by DISH Network Corporation to BB from BB-.

Headquartered in Englewood, Colorado, DISH Network Corporation is
an American television provider based in Englewood, Colorado.



DOMINO'S PIZZA: Egan-Jones Keeps BB- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Domino's Pizza, Inc.

Headquartered in Ann Arbor, Michigan, Domino's Pizza, Inc. operates
a network of company-owned and franchise Domino's Pizza stores,
located throughout the United States and in other countries.



DONALD WELLINGTON: Court Nixes Funds' Bid for Stay Pending Appeal
-----------------------------------------------------------------
Bankruptcy Judge Lena Mansori James denied the Motion for Stay
Pending Appeal filed by creditors AAEB5 Fund 17 LLC and ZSC Nyack
Hotel Fund LLC in the Chapter 11 case of Donald F. Wellington.

The Creditors request that the Court, pursuant to Federal
Bankruptcy Rule of Procedure 8007 and its inherent powers, stay
further proceedings regarding distributions to unsecured creditors
until a determination is made on its appeal of the Court's Order
Sustaining Debtor's Objection to Claim Number 14 and 15 and Denying
Creditors' Motion to Allow Late Filed Claims.  In the Bench Ruling,
the Court found the Creditors did not meet their burden of
demonstrating their failure to timely file the proofs of claim,
which were filed five days after the claims bar date, was due to
excusable neglect within the meaning of Federal Bankruptcy Rule
9006(b)(1).

The Debtor filed a response opposing the requested relief from
stay.  Creditor Juniper Time Investor, LLC, also filed an objection
to the Motion, which was joined by creditor Wells Fargo Bank, N.A.

The Court finds the Creditors fail to satisfy the burden required
to issue a stay pending appeal and will therefore deny the Motion.
A copy of the Court's May 20, 2021 Order and Opinion is available
at https://bit.ly/3wvZihB from Leagle.com.

Donald F. Wellington filed a Chapter 11 petition (Bankr. M.D.N.C.
Case No. 20-10080) on January 24, 2020.


EBIX INCORPORATED: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 20, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Ebix, Incorporated.

Headquartered in Atlanta, Georgia, Ebix, Incorporated supplies
software and electronic commerce solutions to the insurance
industry.



ELECTRO SALES: Gets OK to Hire David Cain as Bankruptcy Attorney
----------------------------------------------------------------
Electro Sales & Service, Inc. received approval from the U.S.
Bankruptcy Court for the Western District of Texas to hire David
Cain, Esq., an attorney practicing in San Antonio, Texas, to handle
its Chapter 11 case.

Mr. Cain will render these services:

     a. advise the Debtor of its rights, duties and powers under
the Bankruptcy Code;

     b. prepare and file financial statements, bankruptcy
schedules, Chapter 11 plan and other documents or pleadings;

     c. represent the Debtor at all hearings, meetings of
creditors, conferences, trials, and other proceedings in connection
with its Chapter 11 case; and

     d. perform other legal services necessary to administer the
case.

The attorney will be compensated at the rate of $300 per hour.

Mr. Cain disclosed in a court filing that he does not hold or
represent an interest adverse to the Debtor's bankruptcy estate.

Mr. Cain can be reached at:

     David T. Cain, Esq.
     8626 Tesoro Dr., Ste. 811
     San Antonio, TX 78217
     Phone: (210) 308-0388
     Fax: (210) 503-5033
     Email: caindt@swbell.net

                   About Electro Sales & Service

Electro Sales & Service, Inc. filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Texas
Case No. 21-50546) on May 3, 2021. At the time of the filing, the
Debtor disclosed $500,001 to $1 million in assets and $100,001 to
$500,000 in liabilities. David T. Cain, Esq., represents the Debtor
as legal counsel.


ENERGY ALLOYS: June 28 Plan Confirmation Hearing Set
----------------------------------------------------
Energy Alloys Holdings, LLC (n/k/a MEA RemainCo Holdings, LLC) and
its affiliated debtor entities filed with the U.S. Bankruptcy Court
for the District of Delaware a motion for entry of an order
approving the Combined Plan and Disclosure Statement.

On May 18, 2021, Judge Mary F. Walrath granted the motion and
ordered that:

     * The Combined Plan and Disclosure Statement is approved as
containing adequate information for purposes of soliciting votes on
the Combined Plan and Disclosure Statement.

     * June 28, 2021, at 2:00 p.m. is the Confirmation Hearing.

     * June 18, 2021, is fixed as the last day to file Objections
to the adequacy of the Combined Plan and Disclosure Statement
and/or confirmation.

     * June 24, 2021, is fixed as the last day for the Debtors and
any other party in interest to file a consolidated reply to any
Confirmation Objections and/or any memoranda, affidavits and/or
declarations in support of approval of the Combined Plan and
Disclosure Statement.

     * June 18, 2021, at 4:00 p.m. is the Voting Deadline.

                 About MEA RemainCo Holdings

MEA RemainCo Holdings, LLC, f/k/a Energy Alloys Holdings, LLC when
founded in 1995 together with its affiliates, are privately-owned
distributors and resellers of tube and bar products sold into the
oil and gas industry for the exploration of hydrocarbons.  Visit
https://www.ealloys.com for more information.

On May 5, 2021, the Court entered an Order authorizing the Debtors
to change the case caption to reflect the corporate name changes
pursuant to the BioUrja Purchase Agreement governing the sale of
substantially all of the Debtors' assets to BioUrja.  The BioUrja
Purchase Agreement required, among others, that the Debtors cease
using the name "Energy Alloys" and any derivations thereof.

On Sept. 9, 2020, then Energy Alloys Holdings LLC and seven of its
affiliates filed for bankruptcy protection (Bankr. D. Del. Lead
Case No. 20-12088).  Bryan Gaston, chief restructuring officer,
signed the petitions. Judge Mary Walrath presides over the cases.

The Debtors were estimated to have consolidated assets of $10
million to $50 million, and consolidated liabilities of $100
million to $500 million.

The Debtors tapped Richards, Layton & Finger, P.A., as bankruptcy
counsel, Akin Gump Strauss Hauer & Feld LLP as corporate counsel,
Moelis & Company as investment banker, and Epiq Corporate
Restructuring LLC as claims and noticing agent.  Ankura Consulting
Group, LLC provides interim management services.

The U.S. Trustee appointed a committee of unsecured creditors on
Sept. 23, 2020.  The committee is represented by McDermott Will &
Emery, LLP.


ENERGY ALLOYS: Unsecured Creditors Will Get 7% of Claims in Plan
----------------------------------------------------------------
Energy Alloys Holdings, LLC (n/k/a MEA RemainCo Holdings, LLC) and
its affiliated debtor entities, with the support of the Creditors'
Committee, and BXC propose the Debtors' Combined Plan and
Disclosure Statement dated May 18, 2021.

The Combined Plan and Disclosure Statement constitutes a joint
liquidating chapter 11 plan for the Debtors and provides for the
Distribution of the Debtors' assets already liquidated or to be
liquidated over time to the Holders of Allowed Claims in accordance
with the terms of the Combined Plan and Disclosure Statement and
the priority of claims provisions of the Bankruptcy Code.

Following the closing of the Asset Sales and entry of the Cash
Collateral Order, the Debtors, Creditors' Committee and BXC
(collectively, the "Global Settlement Parties") engaged in
discussions regarding a potential exit path for the Debtors from
chapter 11.

The Global Settlement resolves potential ligation among the Global
Settlement Parties, provides for the orderly wind down of the
Debtors and their Estates, and provides a recovery to Class 4
General Unsecured Creditors.  Absent the Global Settlement and the
agreement by BXC to, among other things, fund the Confirmation
Amount and GUC Reserve out of the Wingfoot/Prepetition Second Lien
Collateral and accept the treatment of Allowed Wingfoot/Second Lien
Claims under the Combined Plan and Disclosure Statement, there is
substantial risk that Class 4 General Unsecured Creditors would be
entitled to no recovery on account of their Claims.

Class 1 consists of Other Priority Claims. Class 1 is Unimpaired by
the Combined Plan and Disclosure Statement.  Each Holder of an
Allowed Other Priority Claim shall receive payment in full in Cash
of the Allowed amount of such Claim or such other treatment as may
be agreed upon by such Holder and the Debtors.

Class 2 consists of all Other Secured Claims.  Class 2 is
Unimpaired by the Combined Plan and Disclosure Statement.  Each
Holder of an Allowed Other Secured Claim shall receive either (a)
such treatment as such Holder agrees, or (b) at the Debtors' option
(i) payment in full in Cash of the Allowed Amount of such Other
Secured Claim, or (ii) treatment consistent with the provisions of
section 1129(a)(9) of the Bankruptcy Code.

Class 3 consists of the Wingfoot/Second Lien Claims with a 2%
estimated recovery. Class 3 is Impaired. Each Holder of an Allowed
Wingfoot/Second Lien Claim shall receive on the Effective Date: i.
75% of each of the following: (i) the Debtors' Cash on hand, after
the payment or reservation of the Cash necessary to fund the
Confirmation Amount, as of the Effective; (ii) the Wingfoot/Second
Lien Secured Parties Collateral Proceeds; (iii) the Remaining
Claims Reserve; and (iv) the Remaining Fee Escrow Amount; and ii.
100% of the recoveries from causes of action: (i) against the
Wingfoot/Second Lien Secured Parties and their Related Parties;
(ii) against the Debtors' present or former employees with respect
to wage and severance payments; (iii) related to the severance and
retention bonuses paid to Kevin Burnett, Doris Stuart, and Neil
Thomas; and (iv) related to board of director fees.

Class 4 consists of General Unsecured Claims. Class 4 is Impaired.
Each Holder of an Allowed General Unsecured Claim shall receive one
or more Distributions equal to its Pro Rata share of the GUC
Recovery Pool, as such Distributions become available as is
reasonably practicable in the reasonable discretion of the
Liquidation Trustee. The GUC Recovery Pool is estimated to be
approximately $600,000 and 7% estimated recovery to holders of
allowed claims.   

On the Effective Date, all Equity Interests in each of the Debtors
shall be cancelled and released without any distribution or
retention of any property on account of such Equity Interests.

                   About MEA RemainCo Holdings

MEA RemainCo Holdings, LLC, f/k/a Energy Alloys Holdings, LLC when
founded in 1995 together with its affiliates, are privately-owned
distributors and resellers of tube and bar products sold into the
oil and gas industry for the exploration of hydrocarbons.  Visit
https://www.ealloys.com for more information.

On May 5, 2021, the Court entered an Order authorizing the Debtors
to change the case caption to reflect the corporate name changes
pursuant to the BioUrja Purchase Agreement governing the sale of
substantially all of the Debtors' assets to BioUrja.  The BioUrja
Purchase Agreement required, among others, that the Debtors cease
using the name "Energy Alloys" and any derivations thereof.

On Sept. 9, 2020, then Energy Alloys Holdings LLC and seven of its
affiliates filed for bankruptcy protection (Bankr. D. Del. Lead
Case No. 20-12088).  Bryan Gaston, chief restructuring officer,
signed the petitions. Judge Mary Walrath presides over the cases.

The Debtors were estimated to have consolidated assets of $10
million to $50 million, and consolidated liabilities of $100
million to $500 million.

The Debtors tapped Richards, Layton & Finger, P.A., as bankruptcy
counsel, Akin Gump Strauss Hauer & Feld LLP as corporate counsel,
Moelis & Company as investment banker, and Epiq Corporate
Restructuring LLC as claims and noticing agent.  Ankura Consulting
Group, LLC provides interim management services.

The U.S. Trustee appointed a committee of unsecured creditors on
Sept. 23, 2020.  The committee is represented by McDermott Will &
Emery, LLP.


ENOVA INTERNATIONAL: S&P Affirms 'B' ICR on Strong Performance
--------------------------------------------------------------
S&P Global Ratings revised its outlook on Enova International Inc.
(ENVA) to stable from negative. At the same time, S&P affirmed its
'B' issuer credit rating on ENVA and affirmed its 'B-' issue rating
on company's senior unsecured notes. The recovery rating on the
notes remains unchanged at '5', indicating our expectation of a
modest (15%) recovery in the event of default.

The outlook revision reflects strong operating performance and
ENVA's successful integration of OnDeck. As of March 31, 2021,
leverage was 1.9x and EBITDA interest coverage was 5.5x. After
quarter-end, ENVA issued $300 million in asset-backed
securitization with pro forma leverage rising to 2.5x. While
leverage is below 4.0x, S&P expects that, as originations return to
normal levels, sustained leverage will revert to historical
4.0x-5.0x level.

In first-quarter 2021, ENVA's net revenue margin was about 92%
versus 35% a year earlier. S&P said, "As the economy opens and
government stimulus fades, we expect origination volume to grow,
net revenue margin to normalize, and net charge-offs to gradually
rise. For the second quarter, ENVA expects net revenue margin of
60%-70% before normalizing to 50%-60% due to increase in newer and
less seasoned loans, which we view as feasible."

S&P said, "Despite ongoing state regulations that limit interest
rates charged by consumer finance companies, we expect ENVA to be
better positioned than other companies that rely on short-term
payday loans. As of year-end 2020, ENVA's short-term payday loans
made up about 1% of total receivables--a level we view as minimal.
We expect the company to grow its consumer installment and small
business loans. While ENVA does have regulatory exposure, we
believe it is better positioned with its receivables composition
than other high-cost, short-term lenders. As a result, we are
revising the business risk position to weak from vulnerable.

"The stable outlook over the next 12 months reflects our
expectations of sustained leverage, measured by debt to adjusted
EBITDA, of 4.0x-5.0x on a sustained basis. Our outlook also
considers no imminent refinancing risk, adequate liquidity, EBITDA
coverage of 3.5x-4.5x, ENVA transitioning to small business loans,
and its growing tangible equity.

"We could lower the ratings over the next 12 months if leverage,
measured by gross debt to EBITDA, rises above 5.0x. We could also
lower the ratings, if ENVA's credit performance materially
deteriorates or it becomes subject to a material regulatory
finding, such that it impedes operating performance.

"An upgrade is unlikely over the next 12 months. Over time, we
could raise our ratings if leverage remains below 4.0x on a
sustained basis. An upgrade would also depend on credit performance
remaining unchanged and no material regulatory rules or findings."



EQUINIX INCORPORATED: Egan-Jones Keeps BB- Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Equinix, Incorporated.

Headquartered in Redwood City, California, Equinix, Incorporated
operates as a real estate investment trust.



EXPEDIA GROUP: Egan-Jones Keeps B+ Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Expedia Group, Inc.

Headquartered in Seattle, Washington, Expedia Group, Inc. provides
online travel services for leisure and small business travelers.



FAIRFAX FINANCIAL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Fairfax Financial Holdings Limited.

Headquartered in Toronto, Canada, Fairfax Financial Holdings
Limited is a financial services holding company.



FESTIVE WORKS: Amends Moschellas' Claim Pay Details
---------------------------------------------------
Marco Polo Restaurant & Tavern, Inc. ("Marco Polo") and Festive
Works, LLC ("Festive Works", together with Marco Polo, the
"Debtors") submitted a Second Amended Combined Plan and Disclosure
Statement for liquidating the Debtors' assets dated May 18, 2021.

The Bankruptcy Court has scheduled June 22, 2021 at 10:00 A.M. as
the hearing on Confirmation of the Plan. June 15, 2021 is the
deadline to object to the adequacy of the Disclosures and Voting
Deadline.

On May 13, 2021, the Court entered the Stipulation And Consent
Order (I) Modifying Automatic Stay; (II) Limiting Recovery On
Personal Injury Action To Available Insurance Proceeds; And (III)
Allowing Claims Of Olivia Moschella And Charles Moschella For
Voting Purposes which provided, inter alia: (i) the sole right and
remedy of the Moschellas regarding the enforcement of any judgment,
claim, right, or remedy against the Debtors shall be limited to the
proceeds of relevant insurance policies that cover the Debtors with
respect to such judgment, claim, right, or remedy, if any; (ii)
nothing in the Stipulation and Consent Order shall discharge,
impair, amend, modify, or alter in any way any right of the
Moschellas to file or continue to pursue a direct action against
any insurance carrier for determination of coverage for their claim
and shall not impair, amend, modify, or alter in any other way the
right of any insurance carrier to litigate and defend any dispute
as to coverage for the Moschellas' claim; and (iii) the Moschellas'
claim in both Debtors' cases will be allowed as a general unsecured
claim in the amount of $1,774,942.80 for the purpose of voting and
the Moschellas shall vote their unsecured claim in each case in
favor of the Plan, provided, however, that the Moschellas shall not
participate in or receive distributions on account of the unsecured
claim against the Debtors.

Class 2A (Festive Works) – ZJJ Holdings, LLC. ZJJ filed a secured
claim for over $226,000.00. Proposed Treatment: per a settlement
contained in the Stipulation and Consent Order between the Debtors
and ZJJ annexed hereto as Exhibit B, ZJJ shall have an Allowed
Secured Claim of $50,000.00 and that Allowed Secured Claim will be
satisfied from Festive Works' allocation of the remaining sale
proceeds. ZJJ is impaired and entitled to vote.

Class 2B (Marco Polo) – Internal Revenue Service. The Internal
Revenue Service filed a secured claim of over $379,000.00. Proposed
treatment: per a settlement contained in the Stipulation and
Consent Order between the Debtors and the Internal Revenue Service
annexed hereto as Exhibit C (the "IRS Stipulation"), the Internal
Revenue Service shall have an Allowed Secured Claim in the amount
contained in the LL Escrow and that Allowed Secured Claim will be
satisfied promptly after the transfer of Marco Polo's liquor
license to the Buyer. The Internal Revenue Service is impaired and
entitled to vote.

Class 3A consists of Unsecured creditors of Festive Works.
According to the schedule, there are approximately $385,000.00 of
Allowed General Unsecured Claims against Festive Works for
distribution purposes. The Allowed General Unsecured Claims against
Festive Works will receive a pro rata distribution from Festive
Works' allocation of the remaining sale proceeds. These unsecured
creditors are impaired and entitled to vote.

Class 4B consists of Unsecured creditors of Marco Polo. The Marco
Polo unsecured creditors will not receive a distribution. These
unsecured creditors are impaired and votes are being solicited
because several settling creditors (Unity Bank, the Moschellas and
Garguilo Produce) have agreed to vote their Marco Polo unsecured
claims in favor of the Plan.

A full-text copy of the Second Amended Combined Plan and Disclosure
Statement dated May 18, 2021, is available at
https://bit.ly/34fVkO1 from PacerMonitor.com at no charge.

Counsel to Debtors:

     PORZIO, BROMBERG & NEWMAN, P.C.
     100 Southgate Parkway
     P.O. Box 1997
     Morristown, New Jersey 07962
     Tel: (973) 538-4006
     Fax: (973) 538-5146
     John S. Mairo, Esq.
     Christopher P. Mazza, Esq.
     E-mail: jsmairo@pbnlaw.com
             cpmazza@pbnlaw.com

                       About Festive Works

Festive Works, LLC, sought Chapter 11 protection (Bankr. D.N.J.
Case No. 21-10445) on Jan. 20, 2021.  The case is assigned to Judge
John K. Sherwood.  In the petition signed by Agapios Kyritsis,
member, the Debtor disclosed $1 million to $10 million in assets
and liabilities.  The Debtor tapped John S. Mairo, Esq., at Porzio,
Bromberg & Newman, P.C. as counsel.  M. Greenwald Associates LLP
serves as the Debtor's financial advisor.


FESTIVE WORKS: June 22 Plan & Disclosure Hearing Set
----------------------------------------------------
On May 18, 2021, debtors Marco Polo Restaurant & Tavern, Inc. and
Festive Works, LLC filed with the U.S. Bankruptcy Court for the
District of New Jersey a Combined Plan of Liquidation and
Disclosure Statement. Judge John K. Sherwood conditionally approved
the Disclosure Statement and ordered that:

     * June 15, 2021, is fixed as the last day for filing and
serving written objections to the Disclosure Statement and
confirmation of the Plan.

     * June 15, 2021, is fixed as the last day for filing written
acceptances or rejections of the Plan.

     * June 22, 2021, at 10:00 a.m. at the United States Bankruptcy
Court, District of New Jersey, 50 Walnut Street, Newark, NJ 07102,
in Courtroom 3D is the hearing for final approval of the Disclosure
Statement and for confirmation of the Plan.

A full-text copy of the order dated May 18, 2021, is available at
https://bit.ly/3uk9gRM from PacerMonitor.com at no charge.

Counsel to Debtors:

     PORZIO, BROMBERG & NEWMAN, P.C.
     100 Southgate Parkway
     P.O. Box 1997
     Morristown, New Jersey 07962
     Tel: (973) 538-4006
     Fax: (973) 538-5146
     John S. Mairo, Esq.
     Christopher P. Mazza, Esq.
     E-mail: jsmairo@pbnlaw.com
             cpmazza@pbnlaw.com

                       About Festive Works

Festive Works, LLC, sought Chapter 11 protection (Bankr. D.N.J.
Case No. 21-10445) on Jan. 20, 2021.  The case is assigned to Judge
John K. Sherwood.  In the petition signed by Agapios Kyritsis,
member, the Debtor disclosed $1 million to $10 million in assets
and liabilities.  The Debtor tapped John S. Mairo, Esq., at Porzio,
Bromberg & Newman, P.C. as counsel.  M. Greenwald Associates LLP
serves as the Debtor's financial advisor.


FF FUND: Proceeds with Liquidating Trust Alternative; Amends Plan
-----------------------------------------------------------------
FF Fund I, L.P., and F5 Business Investment Partners, LLC,
submitted a Second Amended Chapter 11 Plan of Reorganization and a
Disclosure Statement on May 18, 2021.

Class 2 consists of the Allowed General Unsecured Claims. Each
Holder of an Allowed General Unsecured Claim against the Debtor's
Estate shall receive a Class A Beneficial Interest in the
Liquidating Trust on a Pro Rata basis with all other Holders of
Allowed General Unsecured Claims. Such Class A Beneficial Interest
shall entitle such Holder to Distributions from time to time from
the Liquidating Trust, as determined by the Liquidating Trustee in
the exercise of his business judgment after accounting for any
Liquidating Trust Reserves, on a Pro Rata basis with the Holders of
all Class A Beneficial Interests in the Liquidating Trust, which
Distributions will be made from Available Cash on deposit from time
to time with the Liquidating Trust, provided that the maximum
Distributions to the Holders of Allowed General Unsecured Claims
shall be the full amount of each Allowed General Unsecured Claim
without interest.

The first Distribution shall be made as soon as reasonably
practicable following the Effective Date, provided however, that
any Distribution to the Holders of Disputed Claims shall be
reserved in the Disputed Claims Fund. No Distribution shall be made
to Holders of Allowed General Unsecured Claims unless and until (i)
all Allowed Administrative Claims, all Allowed Professional Fee
Claims, all Allowed Priority Claims, all Allowed Priority Tax
Claims, and all U.S. Trustee Fees have been paid in full, reserved
or otherwise resolved, and (ii) the Liquidating Trustee has paid or
reserved for all obligations of the Liquidating Trust and has
established the Liquidating Trust Reserve.

Class 5 consists of the Allowed Limited Partner Equity Interests.
Each Holder of such Allowed Limited Partner Equity Interests shall
receive a Class B Beneficial Interest in the Liquidating Trust,
which Class B Beneficial Interest shall entitle each such Holder to
receive Distributions from time to time from the Liquidating Trust,
as determined by the Liquidating Trustee in the exercise of his
business judgment after accounting for any Liquidating Trust
Reserves, from Available Cash on deposit from time to time with the
Liquidating Trust, provided that no Distribution shall be made to
such Holders on account of the Allowed Class 5 Limited Partner
Equity Interests unless and until (i) all Allowed Administrative
Claims, all Allowed Professional Fee Claims, all Allowed Priority
Claims, all Allowed Priority Tax Claims, all U.S. Trustee Fees and
all Allowed General Unsecured Claims in Class 2 (represented by the
Class A Beneficial Interests\ have been paid in full, reserved or
otherwise resolved, and (ii) the Liquidating Trustee has paid or
reserved for all obligations of the Liquidating Trust and has
established the Liquidating Trust Reserve.

The Debtor initially filed and was advancing the Plan to enable the
Debtor to emerge from this Chapter 11 Case as a reorganized entity.
In order to do so, the Plan is premised on the provision (i) by FF
Management, the general partner of Debtor, on the Effective Date of
an Investment Guarantee Amount in the amount of $4.0 million in
cash, and (ii) by the Exit Lender of the Exit Financing in the form
of a line of credit in the amount of $1.5 million. In exchange for
the Investment Guarantee Amount, FF Management was to retain its
General Partner Equity Interest in the Debtor, was to be issued the
New Limited Partner Equity Interests in the Debtor and was to
manage the Debtor's Assets in the ordinary course of its business
after the Effective Date.

The Investment Guarantee Amount and the Exit Financing were to be
used to finance: (i) the Distributions required under the Plan,
including to Holders of Allowed Claims and Allowed Equity
Interests, as applicable, (ii) the Debtors' anticipated working
capital needs for operations, and (iii) new and existing
investments. However, based on certain recent events, on April 28,
2021, the Debtor exercised its right to proceed under the
Liquidating Trust Alternative. As a result, the proposed
reorganization of the Debtor will not proceed, the Debtor will not
receive the Investment Guaranteed Amount or the Exit Financing, and
the New Limited Partner Equity Interests will not be issued.

In the event that (i) the Investment Guarantee Amount is not funded
in advance of the Confirmation Hearing, (ii) the Debtor is not able
to secure the Exit Financing prior to the Confirmation Hearing, or
(iii) certain of the events described in the Risk Factors, then the
Debtor reserves the right, in its sole discretion, to abandon those
aspects of the Plan that seek to enable the Debtor to emerge from
this Chapter 11 Case and instead proceed to Confirmation of the
Plan under the Liquidating Trust Alternative. In the event the
Debtor exercises this right, then the Debtor will provide notice to
the Bankruptcy Court, all Holders of Claims and Equity Interests in
the Debtor and all other parties in interest that the Debtor intend
to proceed to Confirmation of the Plan under the Liquidating Trust
Alternative. On April 28, 2021, the Debtor exercised its right to
proceed under the Liquidating Trust Alternative.

A full-text copy of the Second Amended Plan dated May 18, 2021, is
available at https://bit.ly/3fCOkzW from PacerMonitor.com at no
charge.

Counsel for the Debtors:

     Paul J. Battista, Esq.
     Florida Bar No. 884162
     Heather L. Harmon. Esq.
     Florida Bar No. 013192
     GENOVESE JOBLOVE & BATTISTA, P.A.
     100 SE 2nd Street, 44th Floor
     Miami, FL 33131
     Telephone: (305) 349-2300
     Facsimile: (305) 349-2310

                          About FF Fund

FF Fund I, L.P., is a limited partnership that was formed in August
2010.  FF Fund's general partner is FF Management.  FF Fund's
offering documents identified a broad range of investment
strategies to achieve its stated objectives of "capital
appreciation and current income."

FF Fund has 13 subsidiaries and affiliates that FF Management set
up and routinely evolved over the roughly 10 years since FF Fund's
formation for various accounting, tax, audit, insurance,
regulatory, liquidity, operational, and administrative reasons.

F3 Real Estate Partners, LLC, was established to invest in real
estate primarily from 2011 through 2019.  Prior to the CRO's
appointment, F3 purchased and then sold a residential complex
containing 87 condominium units in West Palm Beach, FL, which sale
transaction closed in May 2019.

F5 Business Investment Partners, LLC, held and currently owns the
majority of the current investments made by FF Fund with monies
received from the Limited Partners.  The investments made by the F5
consisted mainly of (i) illiquid, non-tradeable privately held
shares in early-stage or start-up companies, (ii) minority
interests in real estate partnerships, or (iii) unsecured
promissory notes.

F6 Standard Securities Partners, LLC, held liquid hedge fund
investments.

The remainder of the subsidiaries had nominal investments.

On Sept. 24, 2019, FF Management retained Soneet R. Kapila to
manage FF Fund.  FF Management was and is controlled by Andrew
Franzone.

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

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

Chief Judge Laurel M. Isicoff oversees the cases.  

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

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


FIRST EAGLE: DBRS Confirms BB(high) LT Issuer Rating, Trend Stable
------------------------------------------------------------------
DBRS, Inc. has confirmed the BB (high) Long-Term Issuer Rating and
Long-Term Senior Debt rating of First Eagle Alternative Capital
BDC, Inc. Concurrently, the trend on all ratings has been revised
to Stable from Negative. The Company's Intrinsic Assessment (IA) is
BB (high) and its Support Assessment is SA3. Subsequently, DBRS
Morningstar has withdrawn all ratings of FCRD at the request of the
Company.

KEY RATING CONSIDERATIONS

The trend revision to Stable recognizes the progress FCRD has made
improving its risk profile by largely completing the transition of
the investment portfolio from unsponsored, concentrated positions
to a more diversified portfolio centered on first lien, senior
secured loans to sponsor-backed portfolio companies. The transition
has reduced the risk of an outsized loss on any single investment
that could have a material impact on the Company's cushion to
regulatory leverage limits. Moreover, DBRS Morningstar views that
some key sources of uncertainty related to the pandemic are behind
us, contributing to the broader market certainty and investor
conviction. Most businesses have adapted to social distancing
practices and periodic government restrictions on activities that
address recent waves in new virus cases. The successful vaccination
roll-out to communities across the U.S. continues which should
support a more permanent reopening of the economy. Consistent with
our moderate economic scenario published May 4th, 2021,
expectations are for a strong economic recovery in 2021, buffered
by government stimulus and central bank actions that should produce
robust origination pipelines for business development companies
(BDCs). We expect some deterioration in credit quality across the
BDC sector due to specific portfolio company situations. This
concern is somewhat mitigated by support of FCRD's portfolio
companies from private equity sponsors, which may selectively
invest additional capital in their portfolio companies.

The ratings confirmation considers FCRD's solid franchise in
lending to U.S. middle market companies and seasoned management
team that has worked together through several credit cycles. The
Company's prudent management of leverage while repositioning the
investment portfolio is also a consideration in the ratings. With
the repositioning largely complete and the balance sheet modestly
levered, the Company capitalized on increasing merger and
acquisition activity in the middle market space to make several new
and follow-on investments, which should benefit earnings in 2021.
FCRD's modest near-term refinancing requirements and funding
profile that is more balanced with unsecured funding than most BDCs
are also considered in the ratings.

Notes: All figures are in U.S. dollars unless otherwise noted.


FORD MOTOR: Egan-Jones Keeps B Senior Unsecured Ratings
-------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Ford Motor Company. EJR also maintained its 'B'
rating on commercial paper issued by the Company.

Headquartered in Dearborn, Michigan, Ford Motor Company designs,
manufactures, and services cars and trucks.



GENESIS INVESTMENT: Unsecured Creditors Will Get 49% of Claims
--------------------------------------------------------------
Genesis Investment, LLC, submitted an Amended Disclosure Statement
for its proposed Plan of Reorganization dated May 18, 2021.

The Plan provides that Class I claim holder County of Erie will be
paid the full amount of its allowed secured claims, together with
interest at the applicable statutory rate of 2.32% within a
60-month period.

Class II consists of Roessel and Castle Realty II LLC Claims. The
Debtor shall pay in full all arrears arising from the note and
mortgage, including all principal and interest payments, late fees,
costs and expenses, as allowed and determined by the Court, no
later than 6 months after confirmation of the Plan.

The unsecured claim of Wolfgang & Weinman in the amount of $18,400
is impaired under the Plan and the Plan contemplates that a total
of $9,016 will be distributed to the unsecured claim over a
60-month period.  No Pre-Petition interest will be paid on such
payments over the life of the Plan.  The Debtor estimates that this
will represent a distribution to the unsecured creditor of
approximately 49% of the claim.

The Plan provides for the full and complete retention of the
interests of equity security interest during the consummation and
upon completion of the Plan.

The amount required under the Plan to be paid upon confirmation
will be paid out of the cash in the Debtor In Possession account
which will be funded by Genesis Investment LLC in accordance with
the Valu Muffler & Brake Auto Center Agreement and The Value Auto
Center Agreement and draws from the operating businesses located at
3099 Delaware Ave and 1346 Niagara Falls Blvd. In the event that
there is insufficient cash in the Debtor In Possession account to
pay the total amount and maintain sufficient cash reserves to cover
ongoing operational expenses, the attorney of the Debtor will agree
to different treatment consisting of payment over a period not
greater than 6 months after the effective date of the Plan.

The Debtor submits that it has more than sufficient cash flow to
perform its obligations under the Valu Muffler & Brake Auto Center
Agreement and The Valu Auto Center Agreement.

A full-text copy of the Amended Disclosure Statement dated May 18,
2021, is available at https://bit.ly/3fGBS2l from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     Richard J. Friedman, Jr.
     RJ Friedman Attorneys
     202 Main Street
     Hamburg, NY 14075
     Phone: 716-648-8000
     Fax: 716-649-7672

                    About Genesis Investment

Genesis Investment, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 18-11907) on Sept. 25,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $1 million.  Judge
Michael J. Kaplan presides oversees the case.  RJ Friedman
Attorneys represents the Debtor as bankruptcy attorney.


GOODYEAR TIRE: Egan-Jones Keeps B+ Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Goodyear Tire & Rubber Company.

Headquartered in Akron, Ohio, Goodyear Tire & Rubber Company
develops, manufactures, distributes, and sells tires for most
applications.



HASTINGS ESTATE: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: Hastings Estate Company, Inc.
        PO Box 551
        Port Townsend, WA 98368

Business Description: Hastings Estate Company, Inc. is a Single
                      Asset Real Estate debtor (as defined in 11
                      U.S.C. Section 101(51B)).

Chapter 11 Petition Date: May 20, 2021

Court: United States Bankruptcy Court
       Western District of Washington

Case No.: 21-10995

Debtor's Counsel: Alan J. Wenoku, Esq.
                  WENOKUR RIORDAN PLLC
                  600 Stewart Street
                  Suite 1300
                  Seattle, WA 98101
                  Tel: 206-682-6224
                  Fax: 206-826-9009
                  E-mail: alan@wrlawgroup.com

Estimated Assets: $ million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Harry Dudley, president.

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/7CJSJQQ/Hastings_Estate_Company_Inc__wawbke-21-10995__0001.0.pdf?mcid=tGE4TAMA


HAVEN CAMPUS: Seeks to Hire McCraney Montagnet as Local Counsel
---------------------------------------------------------------
Haven Campus Communities-Starkville, LLC seeks approval from the
U.S. Bankruptcy Court for the Northern District of Mississippi to
employ McCraney Montagnet Quin & Noble, PLLC as local counsel.

The firm's services include:

   a. assisting the Debtor in the administration of its Chapter 11
case and in overseeing the Debtor's affairs;

   b. advising the Debtor with respect to its powers and duties;

   c. assisting the Debtor in maximizing the value of its assets;

   d. conducting an investigation, as the Debtor deems appropriate,
concerning its assets, liabilities, financial condition and
operating issues;

   e. investigating commencing and prosecuting actions and
proceedings that may be relevant to, arise in or relate to the
case;

   f. preparing legal papers;

   g. communicating with the Debtor's constituents;

   h. appearing in court; and

   i. other legal services that may be necessary and proper in the
Debtor's Chapter 11 proceeding.

McCraney will be paid at these rates:

     Attorneys            $400 per hour
     Paralegals           $140 per hour

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

Douglas Noble, Esq., a partner at McCraney, 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:

     Douglas C. Noble, Esq.
     McCraney Montagnet Quin Noble PLLC
     602 Steed Road, Suite 200
     Ridgeland, MS 39157
     Tel: (601) 707-5725
     Fax: (601) 510-2939
     Email: dnoble@mmqnlaw.com

             About Haven Campus Communities-Starkville

Atlanta, Ga.-based Haven Campus Communities Starkville, LLC
operates a student housing complex in Starkville at Mississippi
State University known as "Haven 12."

Haven Campus sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Miss. Case No. 21-00844) on May 11,
2021, In the petition signed by Stephen H. Whisenant, authorized
party, the Debtor disclosed up to $50 million in both assets and
liabilities.  Judge Katharine M. Samson oversees the case.

Stone & Baxter, LLP and McCraney Montagnet Quin & Noble, PLLC serve
as the Debtor's lead bankruptcy counsel and local counsel,
respectively.


HAVEN CAMPUS: Seeks to Hire Stone & Baxter as Bankruptcy Counsel
----------------------------------------------------------------
Haven Campus Communities-Starkville, LLC seeks approval from the
U.S. Bankruptcy Court for the Northern District of Mississippi to
employ Stone & Baxter, LLP as its bankruptcy counsel.

The firm's services include:

   a. assisting the Debtor in the administration of its Chapter 11
case and in overseeing the Debtor's affairs;

   b. advising the Debtor with respect to its powers and duties;

   c. assisting the Debtor in maximizing the value of its assets;

   d. conducting an investigation, as the Debtor deems appropriate,
concerning its assets, liabilities, financial condition and
operating issues;

   e. investigating commencing and prosecuting actions and
proceedings that may be relevant to, arise in or relate to the
case;

   f. preparing legal papers;

   g. communicating with the Debtor's constituents;

   h. appearing in court; and

   i. other legal services that may be necessary and proper in the
Debtor's Chapter 11 proceeding.

Stone & Baxter will be paid at these rates:

     Attorneys            $200 to $525 per hour
     Paralegals           $135 per hour

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

David Bury, Jr., Esq., a partner at Stone & Baxter, 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:

     David L. Bury, Jr. , Esq.
     Ward Stone, Jr., Esq.
     Thomas B. Norton, Esq.
     Stone & Baxter, LLP
     577 Mulberry Street, Suite 800
     Macon, GA 31201
     Tel: (478) 750-9898
     Fax: (478) 750-9899
     Email: dbury@stoneandbaxter.com
            wstone@stoneandbaxter.com
            tnorton@stoneandbaxter.com

             About Haven Campus Communities-Starkville

Atlanta, Ga.-based Haven Campus Communities Starkville, LLC
operates a student housing complex in Starkville at Mississippi
State University known as "Haven 12."

Haven Campus sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Miss. Case No. 21-00844) on May 11,
2021, In the petition signed by Stephen H. Whisenant, authorized
party, the Debtor disclosed up to $50 million in both assets and
liabilities.  Judge Katharine M. Samson oversees the case.

Stone & Baxter, LLP and McCraney Montagnet Quin & Noble, PLLC serve
as the Debtor's lead bankruptcy counsel and local counsel,
respectively.


HELMERICH & PAYNE: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Helmerich & Payne, Inc.

Headquartered in Tulsa, Oklahoma, Helmerich & Payne, Inc. provides
contract drilling of oil and gas wells in the Gulf of Mexico and
South America.



HERBALIFE NUTRITION: Egan-Jones Keeps BB- Sr. Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Herbalife Nutrition Ltd.

Headquartered in Los Angeles, California, Herbalife Nutrition Ltd.
is a global nutrition company.



HIGHLAND CAPITAL: Accused of Undervaluing Structural & Steel
------------------------------------------------------------
Law360 reports that a Highland Capital Management LP shareholder
has accused the bankrupt Dallas-based investment firm in Texas
federal court of selling a steel products manufacturer for $10
million below the company's value in order to pay off the firm's
own creditors.

PCMG Trading Partners XXIII LP alleged in a Northern District of
Texas lawsuit filed Friday, May 21, 2021, that Highland Capital and
its then-acting CEO and chief restructuring officer, Jim Seery,
orchestrated a "clandestine" sale of Fort Worth steel products
manufacturer Structural & Steel Products Inc. to a private equity
group for $50 million in November 2020, at least $10 million below
the company's value.

              About Highland Capital Management

Highland Capital Management LP was founded by James Dondero and
Mark Okada in Dallas in 1993.  Highland Capital is the world's
largest non-bank buyer of leveraged loans in 2007. It also manages
collateralized loan obligations.  In March 2007, it raised $1
billion to buy distressed loans.  Collateralized loan obligations
are created by bundling together loans and repackaging them into
new securities.

Highland Capital Management, L.P., sought Chapter 11 protection
(Bank. D. Del. Case No. 19-12239) on Oct. 16, 2019.  Highland was
estimated to have $100 million to $500 million in assets and
liabilities as of the bankruptcy filing.  

On Dec. 4, 2019, the case was transferred to the U.S. Bankruptcy
Court for the Northern District of Texas and was assigned a new
case number (Bank. N.D. Tex. Case No. 19-34054).  Judge Stacey G.
C. Jernigan is the case judge.

The Debtor's counsel is James E, O'Neill, Esq., at Pachulski Stang
Ziehl & Jones LLP. Foley & Lardner LLP is special Texas counsel.
Kurtzman Carson Consultants LLC is the claims and noticing agent.
Development Specialists Inc. CEO Bradley Sharp is a financial
adviser and restructuring officer.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Oct. 29, 2019.  The committee tapped Sidley Austin LLP
as bankruptcy counsel; Young Conaway Stargatt & Taylor LLP as
co-counsel with Sidley Austin; and FTI Consulting, Inc., as
financial advisor.


HILL-ROM HOLDINGS: Egan-Jones Keeps BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Hill-Rom Holdings Inc.

Headquartered in Chicago, Illinois, Hill-Rom Holdings Inc. is an
American medical technology provider.




HILLENBRAND INC: Egan-Jones Keeps BB Sr. Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Hillenbrand, Inc.

Headquartered in Batesville, Indiana, Hillenbrand, Inc.
manufactures and sells premium business-to-business products and
services.



HOME OWNER BENEFIT: Seeks to Hire Roger P. Croteau as Legal Counsel
-------------------------------------------------------------------
Home Owner Benefit, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to employ Roger P. Croteau &
Associates, Ltd. as its legal counsel.

The firm will provide these services:

   a. prepare bankruptcy schedules, financial statements,
applications and reports for which the services of an attorney are
necessary;

   b. advise the Debtor as to its rights and obligations during the
administration of its Chapter 11 case;

   c. assist the Debtor in formulating and obtaining approval of
its plan of reorganization and disclosure statement;

   d. represent the Debtor in all proceedings before the bankruptcy
court; and

   e. represent the Debtor in all negotiations and other
functions.

Roger P. Croteau & Associates will be paid at these rates:

     Attorneys               $400 per hour
     Associates              $325 per hour
     Paralegals              $175 per hour

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

Roger Croteau, Esq., a partner at Roger P. Croteau & Associates,
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:

     Roger P. Croteau, Esq.
     Matthew Pawlowski, Esq.
     Roger P. Croteau & Associates, Ltd.
     2810 West Charleston Blvd, Suite 75
     Las Vegas, NV 89102
     Tel: (702) 254-7775
     Fax: (702) 228-7719
     Email: croteaulaw@croteaulaw.com

                      About Home Owner Benefit

Home Owner Benefit LLC is the fee simple owner of a property
located at 5677 Mesa Mountain Drive, Las Vegas, valued at $490,000.
It conducts business under the name Mesa Mountain Drive Trust.

Home Owner Benefit sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 21-11387) on March 23,
2021. Iyad Haddad, manager of Home Owner Benefit, signed the
petition.  In its petition, the Debtor disclosed assets of $490,000
and liabilities of $1,031,248.  Judge Natalie M. Cox oversees the
case.  Roger P. Croteau & Associates, Ltd. is the Debtor's legal
counsel.


HOWMET AEROSPACE: Egan-Jones Keeps BB Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Howmet Aerospace Inc.

Headquartered in Pittsburgh, Pennsylvania, Howmet Aerospace Inc.
provides engineered metal products.



HUNTSMAN CORPORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Huntsman Corporation to BB from BB-.

Headquartered in Texas, Huntsman Corporation is a global
manufacturer and marketer of differentiated and specialty
chemicals.



IAMGOLD CORPORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 21, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by IAMGOLD Corporation to BB from B+.

Headquartered in Toronto, Canada, IAMGOLD Corporation is a mid-tier
gold mining company.



IDEANOMICS INC: Incurs $737K Net Loss in First Quarter
------------------------------------------------------
Ideanomics, Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $737,000
on $32.71 million of total revenue for the three months ended March
31, 2021, compared to a net loss of $12.62 million on $378,000 of
total revenue for the three months ended March 31, 2020.

"Ideanomics is transforming dramatically quarter over quarter,"
said Alf Poor, CEO of Ideanomics.  "I am both pleased and proud to
say that as is stands today the company is the healthiest it has
been in close to three years that I have been on board."

As of March 31, 2021, the Company had $569.90 million in total
assets, $140.37 million in total liabilities, $1.26 million in
convertible preferred stock, $7.6 million in redeemable
non-controlling interest, and $420.67 million in total equity.

As of March 31, 2021, the Company had cash of $355.9 million.
Approximately $3.9 million was held in accounts outside of the
United States, primarily in the PRC.  Due to the strict regulations
governing the transfer of funds held in the PRC to other
jurisdictions, the Company does not consider funds held in its PRC
entities to be available to fund operations and investment outside
of the PRC and consequently does not include them when evaluating
the liquidity needs of its businesses operating outside of the
PRC.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/837852/000110465921068054/idex-20210331x10q.htm

                         About Ideanomics

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

Ideanomics reported a net loss of $106.04 million for the year
ended Dec. 31, 2020, compared to a net loss of $96.83 million for
the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$234.41 million in total assets, $32.64 million in total
liabilities, $1.26 million in series A convertible redeemable
preferred stock, $7.48 million in redeemable non-controlling
interest, and $193.02 million in total equity.


IMAGEWARE SYSTEMS: Posts $4.1 Million Net Loss in First Quarter
---------------------------------------------------------------
Imageware Systems, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
available to common shareholders of $4.14 million on $733,000 of
revenue for the three months ended March 31, 2021, compared to a
net loss available to common shareholders of $4.50 million on
$796,000 of revenue for the three months ended March 31, 2020.

As of March 31, 2021, the Company had $11.83 million in total
assets, $31.37 million in total liabilities, $3.39 million in
series D convertible redeemable preferred stock, and a total
shareholders' deficit of $22.93 million.

"Historically, our principal sources of cash have included customer
payments from the sale of our products, proceeds from the issuance
of common and preferred stock and proceeds from the issuance of
debt.  Our principal uses of cash have included cash used in
operations, product development, and payments relating to purchases
of property and equipment.  We expect that our principal uses of
cash in the future will be for product development, including
customization of identity management products for enterprise and
consumer applications, further development of intellectual
property, development of Software-as-a-Service ("SaaS")
capabilities for existing products as well as general working
capital requirements.  Management expects that, as our revenue
grows, our sales and marketing and research and development expense
will continue to grow, albeit at a slower rate and, as a result, we
will need to generate significant net revenue to achieve and
sustain positive cash flows from operations.  Historically the
Company has not been able to generate sufficient net revenue to
achieve and sustain positive cash flows from operations and
management has determined that there is substantial doubt about the
Company's ability to continue as a going concern," ImageWare said.

At March 31, 2021 and Dec. 31, 2020, the Company had negative
working capital of $20,887,000 and $19,349,000, respectively.
Included in its negative working capital as of March 31, 2021 are
$22,850,000 of derivative liabilities which are not required to be
settled in cash except in the event of the consummation of a Change
of Control or at any time after the fourth anniversary of the
Series D Preferred issuance, at which time the holders of the
Series D Preferred may require the Company to redeem in cash any or
all of the holder's outstanding Series D Preferred at an amount
equal to the Series D Liquidation Preference Amount.  At March 31,
2021 the Liquidation Preference Amount totaled $22,757,000.
Considering the financings consummated in 2020, as well as the
Company's projected cash requirements, and assuming the Company is
unable to generate incremental revenue, its available cash will be
insufficient to satisfy its cash requirements for the next twelve
months from the date of this filing.  At May 14, 2021, cash on hand
approximated $3,661,000.  Based on the Company's rate of cash
consumption in the first quarter of 2021 and the last quarter of
2020, the Company estimates it will need additional capital in the
third quarter of 2021 and its prospects for obtaining that capital
are uncertain.  As a result of the Company's historical losses and
financial condition, there is substantial doubt about the Company's
ability to continue as a going concern.

"The COVID-19 pandemic is affecting the United States and global
economies and may affect the Company's operations and those of
third parties on which the Company relies. Additionally, as the
duration of the COVID-19 pandemic is difficult to assess or
predict, the impact of the COVID-19 pandemic on the financial
markets may reduce our ability to access capital, which could
negatively impact the Company's short-term and long-term liquidity.
These effects could have a material impact on the Company's
liquidity, capital resources, operations and business and those of
the third parties on which the Company relies," ImageWare said.

"To address our working capital requirements, management has begun
instituting several cost cutting measures and may seek additional
equity or debt financing through the issuance of additional debt or
equity securities.  Other than the Lincoln Purchase Agreement,
there are currently no financing arrangements to support our
projected cash shortfall, including commitments to purchase
additional debt or equity securities, or other agreements, and no
assurances can be given that we will be successful in raising
additional debt or equity securities, or entering into any other
transaction that addresses our ability to continue as a going
concern," the Company added.

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

https://www.sec.gov/Archives/edgar/data/941685/000165495421006074/iwsy10q_mar312021.htm

                      About ImageWare Systems

Headquartered in San Diego, CA, ImageWare Systems, Inc. --
http://www.iwsinc.com-- provides defense-grade biometric
identification and authentication for access to your data,
products, services or facilities.  The Company delivers
next-generation biometrics as an interactive and scalable
cloud-based solution.  ImageWare brings together cloud and mobile
technology to offer two-factor, biometric, and multi-factor
authentication for smartphone users, for the enterprise, and across
industries.

Imageware Systems reported a net loss of $7.25 million for the year
ended Dec. 31, 2020, compared to a net loss of $11.58 million for
the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$14.80 million in total assets, $33.05 million in total
liabilities, $1.57 million in mezzanine equity, and a total
shareholders' deficit of $19.82 million.

San Diego, California- based Mayer Hoffman McCann P.C., the
Company's auditor since 2011, issued a "going concern"
qualification in its report dated April 2, 2021, citing that the
Company does not generate sufficient cash flows from operations to
maintain operations and, therefore, is dependent on additional
financing to fund operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.


IMAGEWARE SYSTEMS: Signs $15.1-Mil. Purchase Deal With Lincoln Park
-------------------------------------------------------------------
ImageWare Systems, Inc. entered into a purchase agreement, dated as
of May 17, 2021, and a registration rights agreement, dated as of
the Execution Date, with Lincoln Park Capital Fund, LLC, pursuant
to which Lincoln Park has committed to purchase up to $15,100,000
of the Company's common stock, $0.01 par value per share.

Under the terms and subject to the conditions of the Purchase
Agreement, the Company has the right, but not the obligation, to
sell to Lincoln Park, and Lincoln Park is obligated to purchase up
to $15,100,000 worth of shares of Common Stock.  Such sales of
Common Stock by the Company, if any, will be subject to certain
limitations, and may occur from time to time, at the Company's sole
discretion, over the 24-month period commencing on the date that a
registration statement covering the resale of shares of Common
Stock that have been and may be issued under the Purchase
Agreement, which the Company agreed to file with the Securities and
Exchange Commission pursuant to the Registration Rights Agreement,
is declared effective by the SEC and a final prospectus in
connection therewith is filed and the other conditions set forth in
the Purchase Agreement are satisfied, all of which are outside the
control of Lincoln Park.  The Company has until May 31, 2021 to
file the registration statement.

Under the Purchase Agreement, on any business day over the term of
the Purchase Agreement, the Company has the right, in its sole
discretion, to present Lincoln Park with a purchase notice
directing Lincoln Park to purchase up to 250,000 shares of Common
Stock per business day, which (i) increases to up to 300,000 shares
in the event the price of the Company's Common Stock is not below
$0.10 per share, (ii) increases to 350,000 shares of Common Stock
per Business Day in the event the price of the Company's Common
Stock is not below $0.25 per share, and (iii) increases to 500,000
shares in the event the price of the Company's Common Stock is not
below $0.50 per share (in each case, subject to adjustment for any
reorganization, recapitalization, non-cash dividend, stock split,
reverse stock split or other similar transaction as provided in the
Purchase Agreement).  In each case, Lincoln Park's maximum
commitment in any single Regular Purchase may not exceed $500,000.
The parties may mutually agree to increase the number of shares to
be purchased by Lincoln Park pursuant to any Regular Purchase to up
to 2,000,000 shares.  The Purchase Agreement provides for a
purchase price per Purchase Share equal to the lesser of:

   * the lowest sale price of the Company's Common Stock on the
     purchase date; and

   * the average of the three lowest closing sale prices for the
     Company's Common Stock during the fifteen consecutive business

     days ending on the business day immediately preceding the
     purchase date of such shares.

In addition, on any date on which the Company submits a Purchase
Notice to Lincoln Park, the Company also has the right, in its sole
discretion, to present Lincoln Park with an accelerated purchase
notice directing Lincoln Park to purchase an amount of stock equal
to up to the lesser of (i) three times the number of shares of
Common Stock purchased pursuant to such Regular Purchase; and (ii)
30% of the aggregate shares of the Company's Common Stock traded
during all or, if certain trading volume or market price thresholds
specified in the Purchase Agreement are crossed on the applicable
Accelerated Purchase Date, the portion of the normal trading hours
on the applicable Accelerated Purchase Date prior to such time that
any one of such thresholds is crossed, provided that Lincoln Park
will not be required to buy shares of Common Stock pursuant to an
Accelerated Purchase Notice that was received by Lincoln Park on
any business day on which the last closing trade price of the
Company's Common Stock on the OTC Markets (or alternative national
exchange in accordance with the Purchase Agreement) is below $0.25
per share. The parties may mutually agree to increase the number of
shares to be purchased by Lincoln Park pursuant to any Accelerated
Purchase. The purchase price per share of Common Stock for each
such Accelerated Purchase will be equal to the lesser of:

    * 95% of the volume weighted average price of the Company's
      Common Stock during the applicable Accelerated Purchase
      Measurement Period on the applicable Accelerated Purchase
      Date; and

    * the closing sale price of the Company's Common Stock on the
      applicable Accelerated Purchase Date.

The Company may also direct Lincoln Park on any business day on
which an Accelerated Purchase has been completed and all of the
shares to be purchased thereunder have been properly delivered to
Lincoln Park in accordance with the Purchase Agreement, to purchase
an amount of stock equal to up to the lesser of (i) three times the
number of shares purchased pursuant to such Regular Purchase; and
(ii) 30% of the aggregate number of shares of the Company's Common
Stock traded during a certain portion of the normal trading hours
on the applicable Additional Accelerated Purchase date as
determined in accordance with the Purchase Agreement.  The parties
may mutually agree to increase the number of shares to be purchased
by Lincoln Park pursuant to any Additional Accelerated Purchase.
Additional Accelerated Purchases will be equal to the lower of:

   * 95% of the volume weighted average price of the Company's
     Common Stock during the applicable Additional Accelerated
     Purchase Measurement Period on the applicable Additional  
     Accelerated Purchase date; and

   * the closing sale price of the Company's Common Stock on the
     applicable Additional Accelerated Purchase date.

The aggregate number of shares that the Company can sell to Lincoln
Park under the Purchase Agreement may in no case exceed that number
which, together with Lincoln Park's then current holdings of Common
Stock, exceed 4.99% of the Common Stock outstanding immediately
prior to the delivery of the Purchase Notice.

Lincoln Park has no right to require the Company to sell any shares
of Common Stock to Lincoln Park, but Lincoln Park is obligated to
make purchases as the Company directs, subject to certain
conditions. There are no upper limits on the price per share that
Lincoln Park must pay for shares of Common Stock.

The Company has agreed with Lincoln Park that it will not enter
into any "variable rate" transactions with any third party for a
period defined in the Purchase Agreement.

The Company issued to Lincoln Park 1,000,000 shares of Common Stock
as commitment shares in consideration for entering into the
Purchase Agreement on the Execution Date.

The Purchase Agreement and the Registration Rights Agreement
contain customary representations, warranties, agreements and
conditions to completing future sale transactions, indemnification
rights and obligations of the parties.  The Company has the right
to terminate the Purchase Agreement at any time, at no cost or
penalty, subject to the survival of certain provisions set forth in
the Purchase Agreement.  During any "event of default" under the
Purchase Agreement, all of which are outside of Lincoln Park's
control, Lincoln Park does not have the right to terminate the
Purchase Agreement; however, the Company may not initiate any
regular or other purchase of shares by Lincoln Park, until such
event of default is cured. In addition, in the event of bankruptcy
proceedings by or against the Company, the Purchase Agreement will
automatically terminate.

Actual sales of shares of Common Stock to Lincoln Park under the
Purchase Agreement will depend on a variety of factors to be
determined by the Company from time to time, including, among
others, market conditions, the trading price of the Common Stock
and determinations by the Company as to the appropriate sources of
funding for the Company and its operations.  Lincoln Park has no
right to require any sales by the Company but is obligated to make
purchases from the Company as it directs in accordance with the
Purchase Agreement.  Lincoln Park has covenanted not to cause or
engage in any manner whatsoever, any direct or indirect short
selling or hedging of the Company's shares.

In connection with the execution of the Purchase Agreement, the
Company sold, and Lincoln Park purchased, 1.0 million shares of
Common Stock for a purchase price of $100,000.

Lincoln Park represented to the Company, among other things, that
it was an "accredited investor" (as such term is defined in Rule
501(a) of Regulation D under the Securities Act of 1933, as amended
(the "Securities Act")), and the Company sold the securities in
reliance upon an exemption from registration contained in Section
4(a)(2) of the Securities Act and Regulation D promulgated
thereunder.

                      About ImageWare Systems

Headquartered in San Diego, CA, ImageWare Systems, Inc. --
http://www.iwsinc.com-- provides defense-grade biometric
identification and authentication for access to your data,
products, services or facilities.  The Company delivers
next-generation biometrics as an interactive and scalable
cloud-based solution.  ImageWare brings together cloud and mobile
technology to offer two-factor, biometric, and multi-factor
authentication for smartphone users, for the enterprise, and across
industries.

Imageware Systems reported a net loss of $7.25 million for the year
ended Dec. 31, 2020, compared to a net loss of $11.58 million for
the year ended Dec. 31, 2019.  As of March 31, 2021, the Company
had $11.83 million in total assets, $31.37 million in total
liabilities, $3.39 million in series D convertible redeemable
preferred stock, and a total shareholders' deficit of $22.93
million.

San Diego, California- based Mayer Hoffman McCann P.C., the
Company's auditor since 2011, issued a "going concern"
qualification in its report dated April 2, 2021, citing that the
Company does not generate sufficient cash flows from operations to
maintain operations and, therefore, is dependent on additional
financing to fund operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.


IMAX CORPORATION: Egan-Jones Keeps BB- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by IMAX Corporation.

Headquartered in Mississauga, Canada, IMAX Corporation offers
end-to-end cinematic solution combining proprietary software,
theater architecture, and equipment.



INFINERA CORPORATION: Egan-Jones Keeps CC Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'CC'
foreign currency and local currency senior unsecured ratings on
debt issued by Infinera Corporation. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in San Jose, California, Infinera Corporation
manufactures digital optical telecommunications equipment.



INTEGRO GROUP: S&P Withdraws 'B-' Issuer Credit Rating
------------------------------------------------------
S&P Global Ratings lowered its issuer credit ratings on
U.S.-domiciled Integro Group Holdings L.P. and Integro Parent Inc.
to 'B-' from 'B'. The outlook was stable. At the same time, S&P
lowered all issue ratings on Integro by one notch, in line with the
issuer downgrade.

Subsequently, S&P withdrew all ratings at the issuer's request.

The downgrade reflects diminished top-line growth and weakened
operating performance, which resulted in weaker expectations for
credit metrics through 2022 relative to our third-quarter 2020
expectations. Financial leverage and EBITDA interest coverage were
8.2x and 1.4x, respectively (per S&P's calculations), and are
expected to remain above 7.0x and below 2.0x through 2021. This is
largely because of prolonged COVID-19-related strain on certain
core lines of business related to sports and entertainment. S&P's
business risk assessment of Integro remains weak, based on the
company's relatively small but developing scale with a concentrated
presence in a competitive and highly fragmented global insurance
brokerage market.

S&P does not expect credit metrics deterioration to adversely
affect Integro's adequate liquidity this year (given sources are
expected to exceed uses by at least 1.2x). However, liquidity risk
could escalate if operating performance doesn't stabilize at our
revised forecast level, given the scheduled expiration of the
company's $62.5 million revolving credit facility (April 2022),
combined with the subsequent $260 million first-lien term loan
maturity (October 2022).

Integro has a springing consolidated net leverage covenant that
comes into effect when total net leverage exceeds 8.25x. Based on
the company's calculations, its consolidated net leverage ratio was
6.00x for year-end 2020.



INTER PIPELINE: DBRS Confirms BB(high) Rating, Trend Stable
-----------------------------------------------------------
DBRS Limited confirmed the ratings on Inter Pipeline Ltd. at BBB
and BB (high). All trends are Stable. The rating confirmations
reflect the Company's strong business risk profile underpinned by
(1) contracted cost-of-service (COS) and fee-based contracts, (2)
diversified asset base, and (3) significant progress made by the
Company in securing long-term contracts for available capacity at
the Heartland Petrochemical Complex (HPC or the Project). The key
challenge to the rating remains project execution risk
(significantly reduced since the last review in May 2020) and
operational risk at HPC. DBRS Morningstar notes that Brookfield
Infrastructure Partners L.P., together with its institutional
partners, has made an unsolicited offer to acquire all outstanding
common shares of IPL. Given the uncertainty associated with the
final outcome of this unsolicited offer, DBRS Morningstar did not
factor the offer into IPL's rating confirmations.

IPL has secured take-or-pay (ToP) contracts with seven
counterparties for approximately 60% of HPC's production capacity
with a weighted-average term of approximately nine years. The
Company has also received a cash grant of $408 million under the
Alberta Petrochemicals Incentive Program (APIP) to be paid over
three years once HPC is placed in service. IPL expects existing ToP
contracts and the APIP grant together to account for approximately
70% of IPL's forecast EBITDA at HPC ($400 to $450 million) in 2023,
the first full year of operations. Furthermore, approximately 85%
of forecasted HPC ToP EBITDA will be generated from
investment-grade counterparties. The Company is currently in
negotiations with additional counterparties and, if concluded
successfully, IPL anticipates to exceed its minimum target of 70%
of HPC's capacity to be secured under third-party ToP contracts
prior to the in-service date. DBRS Morningstar believes the
existing ToP contracts and the APIP grant significantly reduces the
uncertainty associated with the extent of commodity price exposure
at HPC. When HPC is fully operational, DBRS Morningstar expects
approximately 80% of IPL's consolidated EBITDA to be generated
under existing COS, ToP, and fee-for-service contracts with third
parties.

IPL also recently announced a $200 million increase in the budgeted
cost at HPC to $4.2 billion in part due to additional expenses
associated with keeping workers safe through the Coronavirus
Disease (COVID-19) pandemic. DBRS Morningstar does not expect the
cost increase to have a material impact on the Company's ability to
deleverage in 2022 as construction progresses on schedule. DBRS
Morningstar notes that to successfully ramp up production and
deleverage the Company will have to manage operational risks
associated with the start-up of a large petrochemical plant.

Earnings at IPL's transportation segment in 2020 remained
relatively stable through the coronavirus pandemic, with weakness
in the conventional pipelines business partially offset by stronger
earnings at the bulk liquid storage business. However, lower
commodity prices did have a negative impact on earnings at IPL's
marketing segment, resulting in a reduction in overall EBITDA. In
order to preserve balance sheet strength, IPL reduced its dividends
(72%) and discretionary capital expenditure (capex). While ongoing
growth capex at HPC resulted in the Company generating a material
free cash flow (FCF: cashflow after capex and dividends) deficit,
debt levels at YE2020 remained relatively unchanged compared with
YE2019 as the Company used net proceeds (approximately $654.2
million) from the sale of a portion of its European bulk liquid
storage business to fund the deficit. IPL's key credit metrics in
2020 were in line with DBRS Morningstar's expectations.

DBRS Morningstar expects IPL to benefit from the improved outlook
for commodity prices. However, DBRS Morningstar expects only a
modest increase in IPL's EBITDA in 2021 as higher earnings from the
conventional pipeline and marketing businesses are offset by the
impact of the sale of a portion of the European bulk liquid storage
business. DBRS Morningstar expects the Company’s financial risk
profile to remain under pressure in 2021 because of an anticipated
increase in debt ($0.5 billion to $0.6 billion) as IPL incurs capex
on the Project and receives no incremental cash flow during
construction.

DBRS Morningstar expects IPL's modified consolidated (treating
Inter Pipeline (Corridor) Inc., rated A (low) with a Stable trend
by DBRS Morningstar, as an equity investment) cash flow-to-debt
ratio to be around 14% and its modified consolidated
debt-to-capital ratio to be in the 50% to 55% range in 2021. Given
IPL's reduced dividend and modest sustaining capex requirements,
DBRS Morningstar expects the Company to generate a material FCF
surplus in 2022 when IPL places HPC in service. DBRS Morningstar
expects the Company to direct the surplus to reduce debt.
Consequently, DBRS Morningstar expects the Company's modified
consolidated cash flow-to-debt ratio will improve materially in
2022 to around 20%. DBRS Morningstar notes that sale of a material
stake at HPC could accelerate deleveraging and reduce IPL's
exposure to the petrochemical business, which DBRS Morningstar
deems to be riskier than the Company's core pipeline transportation
business. DBRS Morningstar views IPL's liquidity to be sufficient
with approximately $2.3 billion available under its credit
facilities at Q1 2021 and manageable debt maturities over the next
12 months.

DBRS Morningstar may consider a negative rating action if credit
metrics weaken materially below DBRS Morningstar's expectation
and/or IPL's business risk profile deteriorates materially. A
positive rating action is unlikely until HPC is fully operational
and IPL exceeds its minimum contracting targets at HPC and the
credit metrics improve in line with DBRS Morningstar's
expectations.

Notes: All figures are in Canadian dollars unless otherwise noted.



INTERNATIONAL LAND: Incurs $990,483 Net Loss in First Quarter
-------------------------------------------------------------
International Land Alliance, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $990,483 on $9,219 of revenues for the three months
ended March 31, 2021, compared to a net loss of $846,133 on $15,083
of revenues for the three months ended March 31, 2020.

As of March 31, 2021, the Company had $2.64 million in total
assets, $4.02 million in total liabilities, $293,500 in preferred
stock series B, and a total stockholders' deficit of $1.66
million.

Management evaluated all relevant conditions and events that are
reasonably known or reasonably knowable, in the aggregate, as of
the date the consolidated financial statements were available to be
issued and determined that substantial doubt exists about the
Company's ability to continue as a going concern.  The Company's
ability to continue as a going concern is dependent on the
Company's ability to generate revenues and raise capital.  The
Company has faced significant liquidity shortages as shown in the
accompanying financial statements.  As of March 31, 2021, the
Company's current liabilities exceeded its current assets by $1.95
million.  The Company has recorded a net loss of approximately $1
million for the three months ended March 31, 2021 and has an
accumulated deficit of $10.6 million as of March 31, 2021.  Net
cash used in operating activities for the three months ended March
31, 2021 was approximately $0.2 million.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.

Management anticipates that the Company's capital resources will
significantly improve if its plots of land gain wider market
recognition and acceptance resulting in increased plot sales.  If
the Company is not successful with its marketing efforts to
increase sales and weak demand for purchase of plots continues, the
Company will experience a shortfall in cash, and it will be
necessary to further reduce its operating expenses or obtain funds
through equity and/or debt financing in sufficient amounts to avoid
the need to curtail its future operations subsequent to December
31, 2020.  Given the liquidity and credit constraints in the
markets, the business may suffer, should the credit markets not
improve in the near future.  The direct impact of these conditions
is not fully known.  This could include construction delays or
abilities of the Company's customers to obtain sufficient funding
to close on sales.  However, there can be no assurance that the
Company would be able to secure additional funds if needed and that
if such funds were available on commercially reasonable terms or in
the necessary amounts, and whether the terms or conditions would be
acceptable to the Company. In such case, the reduction in operating
expenses might need to be substantial in order for the Company to
generate positive cash flow to sustain the operations of the
Company.

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

https://www.sec.gov/Archives/edgar/data/1657214/000149315221012355/form10-q.htm

                     About Land International

International Land Alliance, Inc. -- -- https://ila.company -- is
an international land investment and development firm based in San
Diego, California.  The Company is focused on acquiring attractive
raw land primarily in Northern Baja California, often within
driving distance from Southern California. The Company's principal
activities are purchasing properties, obtaining zoning and other
entitlements required to subdivide the properties into residential
and commercial building lots, securing financing for the purchase
of the lots, improving the properties' infrastructure and
amenities, and selling the lots to homebuyers, retirees, investors
and commercial developers.

International Land reported a net loss of $2.67 million for the
year ended Dec. 31, 2020, compared to a net loss of $1.59 million
for the year ended Dec. 31, 2019. As of Dec. 31, 2020, the Company
had $2.40 million in total assets, $3.31 million in total
liabilities, $293,500 in preferred stock series B, and a total
stockholders' deficit of $1.20 million.

Irvine, California-based Haskell & White LLP, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated April 2, 2021, citing that the Company has experienced
recurring losses from operations, has limited financial resources
to repay its debt obligations, will require substantial new capital
to execute its business plans, and the real estate industry in
which it operates faces significant uncertainty due to the COVID-19
pandemic, which raise substantial doubt about its ability to
continue as a going concern.


INTERNATIONAL PAPER: Egan-Jones Keeps BB+ Sr. Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by International Paper Company.

Headquartered in Memphis, Tennessee, International Paper Company
produces and distributes paper products.



IRIDIUM COMMUNICATIONS: S&P Affirms 'B+' Issuer Credit Rating
-------------------------------------------------------------
S&P Global Ratings affirmed its 'B+' issuer credit rating on
McLean, Va.-based commercial and government data services provider
Iridium Communications Inc. because it believes healthy cash flow
generation will allow the company to sustain gross leverage below
5x. S&P revised the outlook to stable from positive.

S&P said, "Although we expect Iridium to improve its credit ratios
over time as it increases earnings, the stable outlook reflects our
belief that deleveraging will be gradual. We forecast Iridium's
gross debt to EBITDA will likely remain elevated above 4x over the
next year.

"The outlook revision reflects that we are less confident Iridium
Communications will reduce gross leverage below 4x in the coming
year. The company has made significant share repurchases that will
delay reaching its net leverage target of 2.5x-3.5x. While we
project Iridium will sustain robust free cash flow in the $220
million-$240 million range in 2021, we have also assumed that the
company will make a similar amount of share repurchases.
Furthermore, we do not net cash in our adjusted leverage metrics
for Iridium. As a result, we do not believe the company will
deleverage below 4x gross debt before 2023, at the earliest,
without debt repayment or an acquisition funded with internal
cash."

Still, the company appears recession resilient and has generated
robust free cash flow after reducing capital spending. The
significant reduction in capital expenditures (capex) was due to
completing a $3 billion investment in its NEXT satellite
constellation. As a result, Iridium significantly increased free
cash flow in 2020 and will likely sustain it for the next 2-3 years
through its capex holiday given the constellation's 12½-year
estimated design life. Furthermore, the company increased revenue
4% and EBITDA 10% during 2020 through its maritime and disaster
recovery segments, despite headwinds in the oil and gas, aviation,
and heavy construction industries.

Iridium joint venture partner Aireon's refinancing timeline was
delayed because of reduced global air travel.Due to the COVID-19
pandemic and corresponding decrease in commercial air travel,
Aireon's refinancing timeline was delayed to late 2022 or early
2023. As a result, Aireon will not likely pay the $146 million in
hosting fees it owes Iridium until then. This may also delay Aireon
paying Iridium $120 million to redeem its ownership in the joint
venture, which we previously expected in 2023. Despite the impact
from the COVID-19 pandemic, we still believe Aireon has adequate
liquidity to meet operational requirements until it can become cash
flow positive and refinance. Additionally, the joint venture will
likely continue to be the primary source of growth for Iridium's
aviation business as contractual step-ups increase data service
fees.

S&P said, "The stable outlook reflects our expectation that
Iridium's strong free cash flow generation will continue for the
foreseeable future but also that the company will engage share
repurchase such that gross leverage will not fall below 4x by 2023,
at the earliest.

"We could raise our rating on Iridium if we are confident it can
sustain gross leverage below 4x, which we believe is unlikely until
2023 without debt repayment or bolt-on acquisitions.

"While unlikely, we could lower our rating on Iridium if we lose
confidence it can sustain leverage below 5x. This could happen with
significant revenue compression due to a slowdown in demand for
satellite phone calls from the oil and gas industry, combined with
an inability to capture new maritime business from Inmarsat."



JACK IN THE BOX: Egan-Jones Keeps B- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Jack in the Box Inc. EJR also maintained its 'B'
rating on commercial paper issued by the Company.

Headquartered in San Diego, California, Jack in the Box Inc.
operates and franchises restaurants.



JAGUAR HEALTH: Incurs $12 Million Net Loss in First Quarter
-----------------------------------------------------------
Jaguar Health, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $12.01 million on $1.24 million of product revenue for the three
months ended March 31, 2021, compared to a net loss of $7.94
million on $869,000 of product revenue for the three months ended
March 31, 2020.

As of March 31, 2021, the Company had $68.71 million in total
assets, $36.82 million in total liabilities, and $31.89 million in
total stockholders' equity.

The Company, since its inception, has incurred recurring operating
losses and negative cash flows from operations and has an
accumulated deficit of $178.9 million as of March 31, 2021.  The
Company expects to incur substantial losses and negative cash flows
in future periods.  Further, the Company's future operations, which
include the satisfaction of current obligations, are dependent on
the success of the Company's ongoing development and
commercialization efforts, as well as securing of additional
financing and generating positive cash flows from operations.

As of the issuance date of the unaudited condensed consolidated
financial statements, the Company has cash of $35.0 million.  Based
on the Company's current operating plan and forecasted operations,
management believes that existing cash will be sufficient to fund
the Company's obligations for at least 12 months after these
unaudited condensed consolidated financial statements are issued.

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

https://www.sec.gov/Archives/edgar/data/1585608/000155837021007322/jagx-20210331x10q.htm

                        About Jaguar Health

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

Jaguar Health reported a net loss and comprehensive loss of $33.81
million for the year ended Dec. 31, 2020, compared to a net loss
and comprehensive loss of $38.54 million for the year ended Dec.
31, 2019.  As of Dec. 31, 2020, the Company had $42.84 million in
total assets, $25.64 million in total liabilities, and $17.20
million in total stockholders' equity.


JS KALAMA: Amends Plan Disclosures After Denial
-----------------------------------------------
J S Kalama, LLC, a Washington limited liability company, filed with
the U.S. Bankruptcy Court for the Western District of Washington a
Plan and a Disclosure Statement on May 18, 2021.

The Debtor sought confirmation of a Plan dated Nov. 15, 2021. A
confirmation hearing was held on Jan. 5, 2021.  Confirmation was
contested by National Loan Acquisitions, Inc. and an evidentiary
hearing on issues left unresolved at the January 5, 2021 hearing
was held commencing March 18, 2021.  After three days of trial and
argument, the court entered findings of fact and conclusions of law
(on April 15, 2021) and determined that the November 15, 2021 plan
could not be confirmed because the debtor did not prove the debt
service created by the plan to pay claims could be made.

The Nov. 15, 2021 plan imposed a very aggressive repayment
commitment on the debtor, which the debtor chose in an effort to
satisfy debt as quickly as possible under terms most favorable to
claim holders.  The May 6, 2021 plan now being proposed
significantly alters the payment structure and the reorganized
debtor's payment obligations from what was proposed in the November
15, 2021 plan.

Class A is comprised of allowed claims of $1,000.00 or less. There
is one claim that qualifies for class A treatment, in the amount of
$200.00. In the event a class A claim is allowed, the claim holder
will receive the allowed amount of its claim on or before 90 days
after the effective date of the plan.

Class C is comprised of claims held by National Loan Acquisitions,
Inc. to the extent its claims are secured by the Kalama Property.
Class D is comprised of claims held by the United States Small
Business Administration arising under, related to or in connection
with a promissory note dated April 3, 2009, to the extent its
claims are secured by the Kalama Property.  Class E is comprised of
claims held by the United States Small Business Administration
arising under, related to or in connection with a promissory note
dated December 15, 2010, to the extent its claims are secured by
the Kalama Property.  Class F is comprised of claims held by the
Dr. Gene Livingston arising under, related to or in connection with
a Loan Agreement dated September 11, 2017 by and between the claim
holder and Somarakis, Inc., to the extent the claims are secured by
the Kalama Property.

Class C, D, E and F - Secured Claims will have the same treatment:

     * Each class C, D, E and F claim holder that does not, or that
is not eligible to, elect 11 U.S.C. Sec. 1111(b)(2)(B) treatment
will receive a promissory note payable in monthly installments over
a 240-month term together with interest at the rate of 2.25% per
annum, which will be secured by a deed of trust on the Kalama
property.

     * Each class C, D, E and F claim holder that elects 11 U.S.C.
Sec. 1111(b)(2)(B) treatment will retain its lien in the same rank
and priority that it held immediately before the chapter 11 case
was filed, and the allowed amount of its claim paid in equal
monthly installments over 360 months.

Class G is comprised of allowed claims that are greater than
$1,000.  There are no known class G claims.

Class H is comprised of allowed claims of the holders of the
debtor's equity security interests. The only known member of class
H claims is John Somarakis. All equity interests are canceled by
the plan.

The Plan is primarily funded by capital contributions for
membership units in the reorganized debtor and the reorganized
debtor's post–confirmation income. The plan also gives the
reorganized debtor authority to sell, exchange or refinance the
Kalama property. In the event the Kalama Property is sold or
refinanced, proceeds from the sale or refinance are to be applied
to the satisfaction of allowed claims.

The source of reorganized debtor's disposable income is primarily
from rents received from the rent or lease of the Kalama property.

Somarakis, Inc. is anticipated to continue renting the 3.2-acre
parcel at the same rent rate as set forth in the rejected lease,
which equates to a high of $22,290.22 per month assuming no class
C, D, E or F claim holders elect treatment under, 11 U.S.C.
§1111(b)(2)(B), or a low of $12,064.86 per month if all class C,
D, E and F claim holders elected treatment under 11 U.S.C. Sec.
1111(b)(2)(B), assuming no other is generated from the rental or
lease of the remaining 6.1 acres of the Kalama property.

A full-text copy of the Disclosure Statement dated May 18, 2021, is
available at https://bit.ly/3uflCux from PacerMonitor.com at no
charge.

Attorney for the Debtor:

     John D. Nellor
     J. D. Nellor, PC | Nellor Law Office
     201 N.E. Park Tower Drive, Suite 202
     Vancouver, WA 98684
     Tel: (360) 816-2241

                        About JS Kalama

JS Kalama, LLC, is primarily engaged in renting and leasing real
estate properties.  On June 11, 2020, Debtor sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wash. Case No.
20-41495).  At the time of the filing, the Debtor disclosed assets
of between $1 million and $10 million and liabilities of the same
range.  Judge Brian D. Lynch oversees the case.  The Debtor is
represented by J.D. Nellor, Esq., at Nellor Law Office.


KHALIL ABDO: 11th Cir. Rejects Paylan Appeal on Case Dismissal
--------------------------------------------------------------
The United States Court of Appeals, Eleventh Circuit, affirmed a
lower court decision tossing an appeal taken by Christina Paylan
challenging the voluntary dismissal of debtor Khalil Abdo's Chapter
11 case.  Because Paylan, who proceeded pro se, is not a "person
aggrieved," she lacked standing to appeal the bankruptcy court's
order, the Eleventh Circuit held.

Paylan -- who had two pending state-court lawsuits against Abdo
filed prior to the initiation of the bankruptcy action -- was not
listed as a creditor in the petition, so she filed a notice of
appearance of unlisted creditor, an objection to the proposed plan
of reorganization, and a proof of claim indicating that she had
other state actions pending against Abdo.

In February 2019, after Abdo reached a settlement with all
creditors except Paylan, he moved to dismiss his bankruptcy action
under 11 U.S.C. Sec. 1112(b)(1).  He argued that his bankruptcy had
become a two-party dispute between him and Paylan and that the
costs of the various actions in multiple venues had become a
substantial drain on him and the bankruptcy estate. The district
court granted Abdo's motion to dismiss.

Paylan moved for reconsideration of the dismissal, arguing that it
was an abuse of discretion to dismiss the action as a live dispute
remained between the two parties and that Abdo had made fraudulent
representations about his total assets.  After holding a hearing on
the motion for reconsideration, the bankruptcy court denied the
motion.  The court reiterated that its resources should not be
expended to resolve a two-party dispute and held that Paylan could
seek the relief she desired in state court.  As for the alleged
fraud, the bankruptcy court directed Paylan to report such activity
to the proper authorities.

Paylan timely appealed the denial to the district court.  At the
district court, Abdo filed a motion to dismiss the appeal for lack
of standing.  The district court granted to the motion to dismiss
the appeal, determining that Paylan had not suffered any adverse
pecuniary effect from the voluntary dismissal of Abdo's bankruptcy
action. The district court found that Paylan's legal rights as a
creditor were not impaired because she could continue to litigate
against Abdo in state court as she did before he filed his
bankruptcy petition.  The district court further held that, even if
Abdo sought dismissal to prevent the discovery of pre-petition
fraudulent transfers, Paylan had no standing to appeal because she
"had no legal right to act as a Chapter 7 trustee or a federal
prosecutor" to advance such claims. The Eleventh Circuit appeal
ensued.

The appellate case is, CHRISTINA PAYLAN, Plaintiff-Appellant, v.
KHALIL ABDO, Defendant-Appellee, No. 19-14206 (11th Cir.).  A copy
of the Eleventh Circuit's May 21, 2021 Per Curiam is available at
https://bit.ly/3fiZQSo from Leagle.com.

Khalil E. Abdo sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 18-01699) on March 7, 2018.  The Debtor tapped Buddy D. Ford,
Esq., at Buddy D. Ford, P.A., as counsel.


KIRBY CORPORATION: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Kirby Corporation.

Headquartered in Houston, Texas, Kirby Corporation operates a fleet
of inland tank barges.



KITE REALTY: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Kite Realty Group Trust.

Headquartered in Indianapolis, Indiana, Kite Realty Group Trust is
a full-service, vertically integrated real estate investment trust
(REIT) engaged primarily in the ownership and operation,
acquisition, development and redevelopment of high-quality
neighborhood and community shopping centers in select markets in
the United States.



KNOLL INC: Egan-Jones Keeps BB- Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Knoll, Inc.

Headquartered in East Greenville, Pennsylvania, Knoll, Inc. designs
and manufactures branded office furniture products and textiles.



KRUGER PACKAGING: DBRS Confirms BB(high) Issuer Rating
------------------------------------------------------
DBRS Limited confirmed the Issuer Rating and Senior Unsecured Notes
rating of Kruger Packaging Holdings L.P. at BB (high). DBRS
Morningstar also confirmed the recovery rating of RR3 on the Notes.
All trends remain Stable. The ratings confirmation reflects KPH's
performance amidst robust e-commerce related packaging demand and
the Company's actions to preserve cash during 2020 to maintain key
credit metrics consistent with the rating category, despite the
Coronavirus Disease (COVID-19)-related disruptions in its supply
chain and end markets. The Stable trends reflect DBRS Morningstar's
expectation that KPH will continue operating its business in an
efficient manner while keeping leverage commensurate with the
ratings, such as adjusted debt-to-EBITDA around or below 2.0 times
(x) and adjusted cash flow-to-debt above 40%, levels that are
strong for the ratings.

The ratings also take into account KPH's position in the less
volatile paper packaging industry when compared with other forest
product subsectors, stable end-market customers, its cost-effective
mills, and the unique properties of some of its products that give
the Company a competitive advantage. The financial policy and
leverage also remain supportive for the rating category. However,
the ratings are constrained by the Company's niche position and
lack of diversification in the broader paper and forest products
industry, its low (albeit increasing) forward integration into its
corrugated box plants, and its exposure to volatile input costs.

KPH's earnings and cash flow weakened modestly in 2020, primarily
due to pandemic-related disruptions. The key credit metrics also
deteriorated year over year (YOY) in 2020 but remained supportive
of the overall ratings. KPH generated 81% and 88% of revenue and
EBITDA, respectively, in 2020 from its Containerboard, Paperboard &
Boxes segment, with the remainder from Paper & Pulp Products
segment. The North American demand for newsprint has been in
secular decline for many years now, but the Company has
appropriately scaled down its operations in order to preserve its
profitability.

Since the rebuild of its Trois-Rivieres, Quebec, newsprint machine
into a containerboard machine, which was completed in 2017, the
Company is well positioned to produce high-strength light-weight
recycled linerboard. The Company's forward integration is low when
compared with some of its sector-leading peers, with about 35% of
its containerboard production being used as an input into its two
corrugated box plants (including trades). Increased forward
integration would help further improve margins and create a more
stable demand for its linerboard products.

DBRS Morningstar expects KPH to continue to benefit from its stable
end markets in the containerboard segment, to improve its
integration, and to manage its financial policy in a manner that is
commensurate with the current ratings. DBRS Morningstar considers a
positive rating action unlikely in the near term. However, a
deterioration in its financial and operational performance and/or
sustained weakness in key credit metrics could lead to a ratings
downgrade.

Notes: All figures are in Canadian dollars unless otherwise noted.


LINDA MAR: Files Emergency Bid to Use Cash Collateral
-----------------------------------------------------
Linda Mar Imports, Incorporated asks the U.S. Bankruptcy Court for
the Southern District of Florida, Miami Division, for authority to
use cash collateral to operate its logistics and distribution
business in accordance with the proposed budget and in the ordinary
course of its business.

The Debtor says continued use of Cash Collateral is necessary for
the continued operation of Debtor's operations and the success of
the Chapter 11 case. This benefits the Debtor and all of the
Debtor's creditors.

On December 13, 2019, January 29, 2020 and February 28, 2020, the
Debtor obtained merchant loans in the cumulative amount of $121,787
loan from Complete Business Solutions Group, Inc. d/b/a Par
Funding.

Maria D. Nunez and Linda Mar Imports d/b/a Linda Mar Imports, Inc.
are guarantors of the Debtor's liabilities to Par Funding.

A portion of the Par Funding loan proceeds were used to pay for
agricultural products, wages, fuel and the Debtor's warehouse lease
and the balance was invested in Linda Mar.

Due to COVID-19 and the subsequent shutdown of the government in
March 2020, Linda Mar was not profitable in the year following the
funding of Par Funding's loan. This left the Debtor solely
responsible for Par Funding's debt service.

As a direct result of the governmental shutdown, the Debtor became
delinquent in payments to Par Funding.

The Debtor intends to contribute its disposable income to the
payment of creditors through a plan consistent with the
requirements Chapter 11. The Debtor may shortly elect its petition
and elect to proceed under Subchapter V.

The Debtor generates the majority of its revenues through the
trucking line of its business post COVID-19. Due to the language of
the security agreement, any cash or cash equivalents, rents, funds
or proceeds of or from these receivables may constitute the Par
Funding's cash collateral within the meaning of 11 U.S.C. section
363.

The Debtor's Budget proposes to make an adequate protection payment
to Par Funding in the amount of $600, the current agreed to amount
to be paid between Par Funding and Debtor, post COVID-19. The
Debtor requests the Court to authorize this payment.

A copy of the motion is available for free at
https://bit.ly/3hJ2vGy from PacerMonitor.com.

                      About Linda Mar Imports

Linda Mar Imports is an operating import/export agricultural
commodity, wholesale distribution and trucking company. It is owned
by Maria D. Nunez who has been licensed in this industry and the
State of Florida since 2017.  The Debtor sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. S.D. Fla. Case No.
21-14628) on May 12, 2021. In the petition filed by Maria D. Nunez,
president, the Debtor disclosed up to $500,000 in both assets and
liabilities. Maloy Law Group, LLC is the Debtor's counsel.



LKQ CORPORATION: Egan-Jones Hikes Senior Unsecured Ratings to BB
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by LKQ Corporation to BB from BB-.

Headquartered in Chicago, Illinois, LKQ Corporation offers
automotive products and services.



M/I HOMES: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by M/I Homes, Inc.

Headquartered in Columbus, Ohio, M/I Homes, Inc. builds
single-family homes.



MACK-CALI REALTY: Egan-Jones Keeps BB- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'BB-'
foreign currency and local currency senior unsecured ratings on
debt issued by Mack-Cali Realty Corporation.

Headquartered in Jersey City, New Jersey, Mack-Cali Realty
Corporation is a fully integrated, self administered, and self
managed real estate investment trust (REIT) providing management,
leasing, development, construction, and other tenant related
services for its class A real estate portfolio.



MALLINCKRODT PLC: Buxton's Joinder in Acthar Plaintiffs' Objection
------------------------------------------------------------------
The Buxton Helmsley Group, Inc., a registered investment adviser,
and Alexander Parker, a representative of The Buxton Helmsley
Group, Inc. (together, "Buxton"), join in the Acthar Plaintiffs'
Preliminary Objection to the Disclosure Statement of Mallinckrodt
PLC and its debtor-affiliates.

Buxton agrees with the Acthar Plaintiffs' conclusion that the
Debtors' Disclosure Statement is woefully deficient and lacks
supporting schedules, documents and information.

In addition, the Disclosure Statement is deficient because it fails
to provide the parties in interest, specifically with respect to
the Irish Examinership Proceedings, with sufficient information to
evaluate the proposed Plan. Mallinckrodt Plc or its directors in
the Irish Examinership Proceedings may be found not to have acted
in compliance with the Companies Act 2014 and, consequently,
Mallinckrodt Plc may have associated unaccounted-for liabilities
under Irish Law, and Mallinckrodt Plc's directors personally may be
restricted by an Irish Court from involvement with the company.

The Disclosure Statement is deficient, not least because it fails
to adequately disclose certain risk factors associated with the
Irish Examinership Proceedings and seeking approval of the Scheme
of Arrangement, notwithstanding that entry of an order confirming
the Scheme of Arrangement in the Irish Examinership Proceeding and
the Scheme of Arrangement becoming effective in accordance with its
terms (or becoming effective concurrently with effectiveness of the
Plan) is a condition precedent to the Effective Date under Article
VIII of the Plan.

Counsel for Buxton:

     KLEIN LLC
     Julia B. Klein (No. 5198)
     225 West 14th Street, Suite 100
     Wilmington, DE 19801
     Tel.: (302) 438-0456
     klein@kleinllc.com

                    About Mallinckdrodt PLC

Mallinckrodt -- http://www.mallinckrodt.com/-- is a global
business consisting of multiple wholly-owned subsidiaries that
develop, manufacture, market and distribute specialty
pharmaceutical products and therapies.  The company's Specialty
Brands reportable segment's areas of focus include autoimmune and
rare diseases in specialty areas like neurology, rheumatology,
nephrology, pulmonology and ophthalmology; immunotherapy and
neonatal respiratory critical care therapies; analgesics and
gastrointestinal products.  Its Specialty Generics reportable
segment includes specialty generic drugs and active pharmaceutical
ingredients.

As of March 27, 2020, the Company had $10.17 billion in total
assets, $8.27 billion in total liabilities, and $1.89 billion in
total shareholders' equity.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware in the U.S. (Bankr. D.
Del. Lead Case No. 20-12522) to seek approval of a restructuring
that would reduce total debt by $1.3 billion and resolve
opioid-related claims against the Company.

Mallinckrodt plc disclosed $9,584,626,122 in assets and
$8,647,811,427 in liabilities as of Sept. 25, 2020.

Latham & Watkins LLP, Ropes & Gray LLP and Wachtell, Lipton, Rosen
& Katz are serving as counsel to the Company, Guggenheim
Securities, LLC, is serving as investment banker and AlixPartners
LLP is serving as restructuring advisor to Mallinckrodt.  Hogan
Lovells is serving as counsel with respect to the Acthar Gel
matter.  Prime Clerk LLC is the claims agent.

On April 20, 2021, the Debtors filed their Plan of Reorganization
and the Disclosure Statement related thereto.  The Bankruptcy Court
will hold a hearing to consider approval of the Disclosure
Statement on May 26, 2021, at 1 p.m. (prevailing Eastern Time)
before the Honorable John T. Dorsey.


MALLINCKRODT PLC: Creditors' Committee Says Disclosures Deficient
-----------------------------------------------------------------
The Official Committee of Unsecured Creditors (the "UCC") of
Mallinckrodt plc and its affiliated debtors, submitted a
preliminary objection to the Debtors' motion to approve the
proposed Disclosure Statement for Joint Chapter 11 Plan of
Reorganization.

To the extent the Court is inclined to sanction the Debtors'
ill-fated pursuit of a Plan that has zero chance of success, the
UCC respectfully submits that the following deficiencies must be
addressed, among others:

     * First and foremost, the Disclosure Statement lacks clear and
conspicuous language informing creditors that the UCC: (i) does not
support the Plan; (ii) does not believe the proposed Plan is fair
or confirmable; and (iii) recommends that creditors vote against
the Plan absent modification providing for a far more significant
distribution to General Unsecured Creditors.

     * Second, because the Plan should constitute a separate Plan
for each Debtor for the treatment and resolution of outstanding
Claims and Interests, the Disclosure Statement must provide
creditors with information on the claims pool at each Debtor
entity, along with projected Plan recoveries on a Debtor-by-Debtor
basis.

     * Third, the Disclosure Statement must provide creditors with
enterprise values on a Debtor-by-Debtor basis. The Disclosure
Statement should clearly inform creditors that the UCC believes
that the Total Enterprise Value ascribed to the Reorganized Debtors
under the Plan understates their actual value.

     * Fourth, the Disclosure Statement provides no factual or
legal justification for the proposed Plan releases in favor of the
Released Parties, which includes the Debtors' current and former
directors and officers.

     * Fifth, the Disclosure Statement fails to include details on
the calculus behind the Debtors' entry into the Opioid Settlement
and the Acthar Settlement Agreement. Particularly with respect to
the Opioid Settlement, where Holders of Opioid Claims are proposed
to receive an excessive recovery at the direct expense of Holders
of General Unsecured Claims, the Disclosure Statement does not
explain to creditors why this is appropriate or otherwise serves
their broader interests.

The UCC believes that adding additional time into the confirmation
schedule and adjourning the hearing on the Disclosure Statement
Motion would promote administrative efficiency and preserve
creditors' due process rights, without materially prejudicing the
Debtors' estates. If anything, a brief delay in solicitation to
protect the integrity of the mediation process should ultimately
serve as a cost-savings measure for all parties involved.

Counsel for the Official Committee of Unsecured Creditors:

     Natalie D. Ramsey
     Jamie L. Edmonson
     James F. Lathrop
     ROBINSON & COLE LLP
     1201 N. Market Street, Suite 1406
     Wilmington, DE 19801
     Tel: (302) 295-4800
     Fax: (302) 351-8618
     E-mail: nramsey@rc.com
             jedmonson@rc.com
             jlathrop@rc.com

           - and -

     Patrick M. Birney
     John L. Cordani
     ROBINSON & COLE LLP
     280 Trumbull Street
     Hartford, CT 06103
     Tel: (800) 826-3579
     Fax: (860) 275-8299

           - and -

     Cullen D. Speckhart
     COOLEY LLP
     1299 Pennsylvania Avenue, NW
     Washington, DC 20004
     Tel: (202) 842-7800
     Fax: (202) 842-7899
     Email: cspeckhart@cooley.com

           - and -

     Cathy Hershcopf
     Michael Klein
     COOLEY LLP
     55 Hudson Yards
     New York, NY 10001
     Tel: (212) 479-6000
     Fax: (212) 479-6275
     E-mail: chershcopf@cooley.com
             mklein@cooley.com

                      About Mallinckdrodt PLC

Mallinckrodt -- http://www.mallinckrodt.com/-- is a global
business consisting of multiple wholly owned subsidiaries that
develop, manufacture, market and distribute specialty
pharmaceutical products and therapies.  The company's Specialty
Brands reportable segment's areas of focus include autoimmune and
rare diseases in specialty areas like neurology, rheumatology,
nephrology, pulmonology and ophthalmology; immunotherapy and
neonatal respiratory critical care therapies; analgesics and
gastrointestinal products.  Its Specialty Generics reportable
segment includes specialty generic drugs and active pharmaceutical
ingredients.

As of March 27, 2020, the Company had $10.17 billion in total
assets, $8.27 billion in total liabilities, and $1.89 billion in
total shareholders' equity.

On Oct. 12, 2020, Mallinckrodt plc and certain of its affiliates
sought Chapter 11 protection in Delaware in the U.S. (Bankr. D.
Del. Lead Case No. 20-12522) to seek approval of a restructuring
that would reduce total debt by $1.3 billion and resolve opioid
related claims against the Company.

Mallinckrodt plc disclosed $9,584,626,122 in assets and
$8,647,811,427 in liabilities as of Sept. 25, 2020.

Latham & Watkins LLP, Ropes & Gray LLP and Wachtell, Lipton, Rosen
& Katz are serving as counsel to the Company, Guggenheim
Securities, LLC, is serving as investment banker and AlixPartners
LLP is serving as restructuring advisor to Mallinckrodt.  Hogan
Lovells is serving as counsel with respect to the Acthar Gel
matter.  Prime Clerk LLC is the claims agent.

On April 20, 2021, the Debtors filed their Plan of Reorganization
and the Disclosure Statement related thereto.  The Bankruptcy Court
will hold a hearing to consider approval of the Disclosure
Statement on May 26, 2021, at 1 p.m. (prevailing Eastern Time)
before the Honorable John T. Dorsey.


MARZILLI MACHINE: Updates Secured Claims Pay Details; Amends Plan
-----------------------------------------------------------------
Marzilli Machine Co. submitted a  Second Amended Chapter 11 Plan of
Reorganization and a corresponding Disclosure Statement on May 18,
2021.

Class 1A consists of the Secured Claims of Bristol County Savings
Bank. The Debtor asserts that the obligations owed to BCSB is fully
secured by pre-petition and post-petition liens and security
interests in substantially all of the Debtor's assets. The BCBS
Debt shall be combined into an amended Note, as of the date of
entry of the Confirmation Order, as defined in the Plan, to provide
that: (i) the Maturity Date of the Note, as defined in the Note,
shall be the date that is the seven-year anniversary of the date of
entry of the Confirmation Order; (ii) the non-default interest rate
of the Note shall be 7.00% percent per annum; and (iii) the
principal amount of the Note shall be the balance owed on the Note
as of the date of entry of the Confirmation Order.

The balance due under the BCBS Debt, not including the PPP Loan,
for principal, interest and late charges as of the Petition Date
was $321,528.  The principal amount of the Amended Note on the date
of entry of the Confirmation Order shall be equal to the balance
due thereunder, as of the Petition Date, plus such additional
amounts of interest and other charges as may have accrued or
hereafter accrue under the Note on or before the Confirmation Date,
plus BCBS's reasonable attorneys' fees and expenses incurred in the
enforcement of its rights in this Chapter 11 case since the
Petition Date, less adequate protection payments made to BCSB since
the Petition Date.

Class 1B consists of the claim of Massachusetts Growth Capital
Corporation under certain instruments and agreements executed by
the Debtor in favor of Mass Growth, including, without limitation:
a certain Secured Term Note, executed by the Debtor, dated June 25,
2018, in the stated amount of $250,000.00; a certain Loan and
Security Agreement, executed by the Debtor, dated June 25, 2018; a
certain Loan Audit Compliance Agreement, executed by the Debtor,
dated June 25, 2018; a certain Authorization of Pre-Authorized
Debit, executed by the Debtor, dated June 25, 2018; a certain
Collateral Assignment of Life Insurance of Lee Anne Marzilli, dated
June 25, 2018; and a certain Collateral Assignment of Life
Insurance of James A. Marzilli, dated June 25, 2018.

The Debtor asserts that the Note is fully secured by pre-petition
and post-petition liens and security interests in substantially all
of the Debtor's assets. The balance due under the Note for
principal, interest and late charges as of the Petition Date was
$229,682.  The principal amount of the Amended Note on the date of
entry of the Confirmation Order shall be equal to the balance due
thereunder, as of the Petition Date, plus such additional amounts
of interest and other charges as may have accrued or hereafter
accrue under the Note on or before the Confirmation Date, plus Mass
Growth's reasonable attorneys' fees and expenses incurred in the
enforcement of its rights in this Chapter 11 case since the
Petition Date, less adequate protection payments made to Mass
Growth since the Petition Date.

Class 1G shall consist of the portion of Siemens Financial
Services, Inc.'s ("SFS") Allowed Claim entitled to secured
treatment. As of the Petition Date, the Debtor owes SFS $404,930.31
pursuant to Lease Agreement No. 172590, also now known as Contract
No. 470-0003672-000, with respect to one (1) Okuma MB4000H CNC
Horizontal Machining Center, together with all standard options,
accessories, and equipment. SFS shall have an Allowed secured claim
in the amount of $190,000, which the Debtor shall pay in full over
60 months with interest at the rate of 4% per annum resulting in
equal monthly installments of $3,499 beginning on the Effective
Date. SFS shall have an Allowed unsecured claim in Class 4A in the
amount of $314,930, and shall receive payments on its Allowed
unsecured claim pro rata with other Class 4A claim holders.

Like in the prior iteration of the Plan, each holder of an Allowed
Class 4 Claim shall receive payment equal to at least 15% of such
Allowed Claim as follows:

     * each holder of an Allowed Class 4 Claim who is entitled to
receive a total distribution under the Plan in an amount equal to
or less than $500.00 (a "De Minimis Claimants") shall paid such
distribution in the form of a one-time lump sum cash payment on the
Effective Date; and,

     * each holder of an Allowed Class 4 Claim who is entitled to
receive a total distribution under the Plan in an amount exceeding
$500.00 shall: (a) be paid such distribution in deferred cash
payments, over 60 months from the Effective Date, with such
deferred payments to be made in equal monthly installments and made
without interest; or (b) may elect instead to be treated as a Di
Minimis Claimant by voluntarily agreeing to reduce the total
distribution to which such holder is entitled to a maximum amount
of $500.00 in full an final satisfaction of such holder's Allowed
Class 4 Claim (a "Voluntary Di Minimis Claimant").

A full-text copy of the Second Amended Disclosure Statement dated
May 18, 2021, is available at https://bit.ly/3hQ94Hi from
PacerMonitor.com at no charge.

The Debtor is represented by:

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

                    About Marzilli Machine Co.

Marzilli Machine Co. -- https://marzmachine.com/ -- is a
manufacturer of military, aerospace, medical and firearms
components.  Marzilli Machine filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Mass.
Case no. 20-12007) on Oct. 2, 2020.  Marzilli Machine's President
Lee Anne Marzilli signed the petition. At the time of filing, the
Debtor disclosed $1,155,586 in assets and $1,763,992 in
liabilities.  Judge Christopher J. Panos oversees the case.  Madoff
& Khoury, LLP serves as Debtor's legal counsel.


MECHANICAL EQUIPMENT: Wins Cash Collateral Access Thru Jun 2
------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Lubbock Division, has authorized Mechanical Equipment, Inc. to use
cash collateral on an interim basis in accordance with the revised
budget through June 2, 2021.

The Debtor requested the current use of the $95,760.87 in its
depository, along with proceeds from the collection of its accounts
receivable, to satisfy the claims of essential trade creditors,
purchase inventory required to fulfill current orders, pay
pre-petition wage claims, pay certain critical vendors, and
generally cover normal operating expenses until a final hearing on
the use of cash collateral can be heard by the Court.

The Debtor asserts that an immediate liquidation under any economic
conditions would be a disaster for the Debtor's bankruptcy estate
and its creditors, but this is even more true in the current
economic climate where the oil field is still recovering and the
country as a whole is still recovering from the COVID-19 pandemic.

The Debtor obtained pre-petition financing from Celtic Bank to
accomplish a leveraged buy-out of the Debtor by Glenn Long, Kevin
Fikes, and Patricia Wheelhouse from its prior owner and sole
shareholder Thomas Smith. Celtic Bank holds a note issued by the
Debtor and the Mechanical Equipment Ownership Trust in the
approximate amount of $1,704,482.

Celtic Bank asserts the Note is secured the by Debtor's inventory,
cash, equipment, accounts receivable, chattel paper, and general
intangibles. The Debtor currently reflects on its books and records
inventory valued at $170,490, equipment valued at $294,076, cash in
the approximate sum of $95,760, and accounts receivable from
customers totaling an estimated $800,321.50. Thus, Celtic Bank
asserts a security interest against personal property collateral
valued as reflected on the Debtor's books of $1,360,647.50 against
indebtedness totaling $1,704,482.31.

Celtic Bank asserts deeds of trust liens against the Debtor's Real
Property. The Debtor believes the Midland Property is worth
$138,830 and the Weatherford Property is worth $484,660, for a
total value of the Real Property at $623,490. Therefore, Celtic
Bank asserts liens against the Debtor's Real Property and personal
property valued in the aggregate at $1,984,137.50. To the extent
Celtic Bank has valid liens against the property, the Debtor
contends Celtic Bank appears to be oversercured.

As adequate protection of Celtic Bank's interests in the cash
collateral being used, the Court order provides that Celtic Bank is
granted continuing, post-petition, replacement liens in, to and
over all of the Debtor's property and assets in the same nature,
extent, validity, and priority of Celtic Bank's pre-petition liens
as of the Petition Date, including inventory and accounts
receivable asserted to presently secure the indebtedness owing to
Celtic Bank, in the same priority and in the same nature, extent,
and validity as such liens existed prepetition.

A final hearing on the matter is scheduled for June 2 at 2:30 p.m.

A copy of the order and the Debtor's 14-day budget is available for
free at https://bit.ly/344QNhp from PacerMonitor.com.

The Debtor projects total expenses of $193,725.73 and total
revenues of $194,307.69 for the 14-day period.

                    About Mechanical Equipment

Mechanical Equipment, Inc. is a merchant wholesaler of machinery,
equipment, and supplies.  It sought protection under Subchapter V
of Chapter 11 of the Bankruptcy Code (Bankr. N.D. Tex. Case No.
21-50067) on May 13, 2021.

On the Petition Date, the Debtor estimated between $1 million and
$10 million in both assets and liabilities.  The petition was
signed by Thomas O' Midkiff, IV, director and authorized officer.

The Debtor tapped MULLIN HOARD & BROWN, LLP as its counsel.



MERCER INTERNATIONAL: Egan-Jones Keeps B Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 21, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Mercer International, Inc.

Headquartered in Vancouver, Canada, Mercer International, Inc. owns
and operates three modern pulp mills.



MGM RESORTS: Egan-Jones Cuts Senior Unsecured Ratings to CCC+
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, downgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by MGM Resorts International to CCC+ from B-. EJR also maintained
its 'B' rating on commercial paper issued by the Company.

Headquartered in Las Vegas, Nevada, MGM Resorts International
operates gaming, hospitality, and entertainment resorts.



MICRON DEVICES: Accord with Stimwage, Kennedy Lewis OK'd
--------------------------------------------------------
Chief Bankruptcy Judge Laurel M. Isicoff approved a settlement
agreement among Tarek Kiem, the Subchapter V Chapter 11 Trustee for
Micron Devices, LLC; Kennedy Lewis Investment Management, LLC, and
Stimwave Technologies, Inc.

The Trustee has testified that the proposed payment by Stimwave of
$1,000,000 to settle ongoing disputes -- coupled with the
consensual subordination of all KLIM and Stimwave claims provided
for in the parties' Settlement Agreement -- would be sufficient to
fund payment in full of administrative and priority claims and to
make a meaningful distribution to allowed unsecured creditors.

Objections filed by Maryam Amiri, Brandyn J. Perryman, Patrick
Larson are overruled.

The salient terms of the Settlement Agreement are:

     1. All of Debtor's right, title, and interest in, to, and
under certain assets will be transferred by the Trustee to the
Stimwave Parent (or its designee), or pursuant to the Settlement
Agreement, a KLIM Party or its Affiliate, as the case may be free
and clear of all encumbrances.

     2. The Transferred Assets consist of all of Debtor's assets
and properties of every type and description, including but not
limited to tangible, intangible, intellectual, personal, and real,
and Causes of Action (whether known or unknown and whether or not
currently asserted, and whether based on tort, contract, statute,
common, law of other authority or theory).

     3. The transfer of the Transferred Assets will be in all
respects a valid, legal, and effective transfer of property under
Section 363 of the Bankruptcy Code. The transfer is being made at
arm's-length and Stimwave and KLIM are good faith purchasers
entitled to the protections of 11 U.S.C. Sec. 363(m).

     4. At any time prior to the expiration of the Designation
Right Deadline, the Stimwave Parties may designate any of the
Debtor's executory contracts or unexpired leases to be assigned to
the Stimwave Parties by the Trustee pursuant to 11 U.S.C. Sec. 365.
The Stimwave Parties shall assume all liabilities associated with
a Designated Agreement assigned to the Stimwave Parties upon the
exercise of any designation right in Section 2.1(d) of the
Settlement Agreement.

     5. Within three business days of the Effective Date, the
parties shall file a joint stipulation of dismissal of litigation
with prejudice based on this Order.

     6. These claims are subordinated to all other allowed claims
in the Bankruptcy Case, but shall remain senior in priority to any
equity interests in the Debtor:

        -- any legal fees awarded by the Bankruptcy Court to
           the Stimwave Parties or the KLIM Parties;

        -- Stimwave Parent's Claim No. 18-1 in the amount of
           $67,929.07;

        -- Stimwave Parent's Claim No. 19-2 in the amount of
           $3,772,073.00;

        -- Stimwave Parent's Claim No. 20-2 in the amount of
           $3,042,158.28.

        -- KLIM's Claim No. 22-3 in the amount of
           $21,193,481.45; and

        -- KLIM's Claim No. 23-1.

        -- The Trustee shall have a right to object to any
           of the claims.

     7. The Stimwave Parties agree to and shall indemnify the
Debtor's estate in an amount up to $180,000 for any claims allowed
by a final order of the Bankruptcy Court arising from the rejection
of a Distribution Agreement between the Debtor and Miami Medtech,
LLC. Stimwave is granted and shall retain sole authority to
litigate or settle any claim with Miami Medtech, LLC on behalf of
the Debtor's estate.

     8. The parties agreed to mutual releases.

Upon his appointment, the Trustee examined the Debtor's business
records. The Debtor's accounting records reflect that during the
approximately one-year prepetition period the Debtor operated at a
net loss on a cash basis of $591,110. The Trustee concluded that,
absent the Court's approval of the Settlement Agreement, the Debtor
will likely become administratively insolvent and the chapter 11
case could be converted to a Chapter 7 liquidation. If the
Settlement Agreement is not approved, the Debtor's continued
operations would generate a negative cash flow and the Trustee
concluded that ceasing Debtor's operations is in the best interests
of creditors.

The Debtor and Stimwave Technologies Inc. are former affiliates.
Laura Perryman formerly served as the Manager of the Debtor. Ms.
Perryman also served as Chief Executive Officer of Stimwave and
separated from Stimwave in November 2019.

Between March 2018 and January 2019, the Debtor entered into a
series of agreements with Stimwave pursuant to which the Debtor
transferred or assigned shares it owned in a related entity and
certain intellectual property, including but not limited to
licenses, patents, and certain other contractual rights, to
Stimwave.

Stimwave also entered into a loan and security agreement with
KLIM.

A copy of the Court's May 20, 2021 Order is available at
https://bit.ly/3yDqaOr from Leagle.com.

                       About Micron Devices

Micron Devices, LLC, a Miami Beach, Fla.-based company that
manufactures medical equipment and supplies, filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Fla. Case No. 20-23359) on Dec. 7, 2020.  Laura Perryman,
manager, signed the petition.  In the petition, the Debtor
disclosed total assets of $2,520,764 and total liabilities of
$6,254,656.

Judge Laurel M. Isicoff oversees the case.

Michael Gulisano, Esq., at Gulisano Law, PLLC serves as the
Debtor's legal counsel.

Tarek Kirk Kiem is the Subchapter V trustee appointed in the
Debtor's Chapter 11 case.  The trustee is represented by Furr
Cohen, P.A.


MIDTOWN DEVELOPMENT: Case Summary & 19 Unsecured Creditors
----------------------------------------------------------
Debtor: Midtown Development, LLC
        501 Sycamore, Ste 710
        Waterloo, IA 50703

Business Description: Midtown Development, LLC is a real estate
                      developer in Iowa.

Chapter 11 Petition Date: May 25, 2021

Court: United States Bankruptcy Court
       Northern District of Iowa

Case No.: 21-00478

Debtor's Counsel: Ronald C. Martin, Esq.
                  DAY RETTIG MARTIN, P.C.
                  PO Box 2877
                  Cedar Rapids, IA 52406-2877
                  Tel: (319) 365-0437
                  Fax: (319) 365-5866
                  Email: ronm@drpjlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Donna L. Nelson, managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 19 unsecured creditors is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/2LWQRSY/Midtown_Development_LLC__ianbke-21-00478__0001.0.pdf?mcid=tGE4TAMA


MOLSON COORS: Egan-Jones Keeps BB+ Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Molson Coors Beverage Company.

Headquartered in Chicago, Illinois, Molson Coors Beverage Company
operates as a brewing company.



MOSAIC COMPANY: Egan-Jones Hikes Senior Unsecured Ratings to BB-
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by The Mosaic Company to BB- from B+.

Headquartered in Tampa, Florida, The Mosaic Company produces and
distributes crop nutrients to the agricultural communities.



MURPHY OIL: Egan-Jones Keeps CCC Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by Murphy Oil Corporation. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in El Dorado, Arkansas, Murphy Oil Corporation is an
independent exploration and production company that conducts its
business through various operating subsidiaries.



NATIONAL SMALL: Trustee Seeks to Hire Stinson LLP as Legal Counsel
------------------------------------------------------------------
Marc Albert, the Chapter 11 trustee for National Small Business
Alliance, Inc., seeks approval from the U.S. Bankruptcy Court for
the District of Columbia to employ Stinson, LLP as its legal
counsel.

The firm's services include:

   a. preparing any necessary applications, motions, objections,
memoranda, briefs, notices, answers, orders, reports or other legal
papers;

   b. appearing on the trustee's behalf in any proceeding;

   c. handling any contested matters or adversary proceedings as
they arise; and

   d. other legal services which may be necessary in connection
with the Debtor's Chapter 11 case.

Stinson will be paid at the rate of $395 to $800 per hour and
reimbursed for out-of-pocket expenses incurred.

Joshua Cox, Esq. a partner at Stinson, 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:

     Joshua W. Cox, Esq.
     Stinson LLP
     1775 Pennsylvania Ave., N.W., Suite 800
     Washington, DC 20006
     Telephone: (202) 785-9100
     Facsimile: (202) 572-9943
     Email: joshua.cox@stinson.com

              About National Small Business Alliance

National Small Business Alliance, Inc. --
http://www.nsbamembers.org-- is a small business owners'
membership association that provides a variety of critical services
to thousands of small businesses.

National Small Business Alliance sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D.D.C. Case No. 21-00031) on Jan.
31, 2021. Michael Holleran, director and chief executive officer,
signed the petition. At the time of the filing, the Debtor
disclosed $1 million to $10 million in both assets and liabilities.
Judge Elizabeth L. Gunn oversees the case.

Law Group International Chartered, led by Eric Nwaubani, Esq.,
serves as the Debtor's legal counsel.

Marc Albert is the Chapter 11 trustee appointed in the Debtor's
bankruptcy case.  The trustee is represented by Stinson, LLP.  


NEWELL BRANDS: Egan-Jones Keeps B+ Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Newell Brands, Inc.

Headquartered in Hoboken, New Jersey, Newell Brands, Inc. retails
consumer products.



NEWPARK RESOURCES: Egan-Jones Keeps B- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Newpark Resources, Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in The Woodlands, Texas, Newpark Resources, Inc.
provides environmental services to the oil and gas exploration and
production industry, primarily in the Gulf Coast market.




NORTONLIFELOCK INC: S&P Affirms 'BB' ICR on Consistent Performance
------------------------------------------------------------------
S&P Global Ratings affirmed its 'BB' issuer credit rating on Tempe,
Ariz.-based consumer cybersecurity and identity protection provider
NortonLifeLock Inc.

At the same time, S&P affirmed its 'BB+' issue-level rating on the
company's secured debt, and its 'BB-' issue-level rating on its
unsecured debt.

The stable outlook reflects NortonLifeLock's good cushion to S&P's
4x downgrade threshold, which should allow it to pursue
acquisitions within the limits of the rating, and the company's
consistent operating performance supported by highly predictable
and recurring revenue.

The company has a steady business model and growth is improving.
NortonLifelock has a durable business because of its leading market
positions in consumer security and identity protection, a highly
predictable subscription revenue model, and high EBITDA margins
that S&P expects to remain above 50%. These factors have led to
resilient performance with 5% constant currency revenue growth in
fiscal 2021 ended April 2 (adjusted for an extra week last year) in
the midst of the pandemic-related downturn. Despite a long-term
record of declining revenue linked to the drop in consumer PC
units, operating performance improved markedly in fiscal 2021,
which we expect will likely continue, supported by another year of
robust PC unit growth. In addition to the strong PC environment,
focus on digital customer acquisition has supported good consumer
security performance. S&P notes that PC demand could become a
headwind after calendar 2021 as it has been in the past, if the
COVID-induced demand surge turns out to be temporary. Identity
protection has favorable trends given the increasing digitization
of consumers' lives.

Competition from reputable incumbents and insurgents is formidable.
The company faces competition from companies such as McAfee Corp.
in security and the credit bureaus in identity. Both markets are
mature and the players have entrenched their positions. New
entrants have also tried to gain share with alternative models like
freeware, in which a provider gives a free product with basic
features to a customer in hopes of monetizing the relationship in
other ways. NortonLifeLock has bolstered its capabilities in this
area with its recent acquisition of Avira, which also accelerates
its growth in Europe. The company has held up to the competition,
as demonstrated by its steady revenues and high profitability, but
disruption of its mature markets by insurgents is a key risk.

The company has good credit metrics, but acquisitions are a risk.
S&P said, "We expect leverage to fall to the 2x area in fiscal 2022
from the mid-2x area in the absence of additional acquisitions, and
for NortonLifeLock to generate unadjusted free operating cash flow
(FOCF) in the mid-$900 million area with adjusted FOCF to debt in
the low- to mid-30% range. Capital intensity is very low, resulting
in high FOCF conversion. We think the company will pursue
acquisitions to expand its product portfolio and enhance its
revenue growth, which could result in weaker credit metrics albeit
within the limits of the rating."

S&P said, "The stable outlook on NortonLifeLock reflects our view
that the firm will maintain leverage below 3x over the next 12
months, providing good cushion to our downgrade threshold,
supported by highly predictable and recurring revenue, and
increasing EBITDA margins as it benefits from a full year without
the stranded costs left from the sale of its enterprise business.

"We would consider an upgrade if we believed the company could
maintain leverage under 3x while sustaining growth in its core
franchise without significantly impairing margins, and pursuing
acquisitions.

"Although unlikely over the next 12 months, we would consider
downgrading the company if it were to sustain leverage above 4x.
This could occur as the result of debt-financed acquisitions, or if
a new entrant were to disrupt either of its businesses with a
compelling value proposition that does not exist in the market.
However, we view both of these scenarios as unlikely."


OCCIDENTAL PETROLEUM: Egan-Jones Keeps B+ Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 20, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Occidental Petroleum Corporation.

Headquartered in Houston, Texas, Occidental Petroleum Corporation
explores for, develops, produces, and markets crude oil and natural
gas.



OCEANEERING INTERNATIONAL: Egan-Jones Keeps B- Sr. Unsec. Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Oceaneering International, Inc. EJR also maintained
its 'B' rating on commercial paper issued by the Company.

Headquartered in Houston, Texas, Oceaneering International, Inc. is
a global provider of engineered services and products to the
offshore oil and gas industry.



OCWEN FINANCIAL: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
------------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Ocwen Financial Corporation to CCC+ from CCC. EJR also
maintained its 'C' rating on commercial paper issued by the
Company.

Headquartered in West Palm Beach, Florida, Ocwen Financial
Corporation is a financial services holding company.



OIL STATES: Egan-Jones Keeps CCC+ Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'CCC+'
foreign currency and local currency senior unsecured ratings on
debt issued by Oil States International, Inc. EJR also upgraded the
rating on commercial paper issued by the Company to B from C.

Headquartered in Houston, Texas, Oil States International, Inc.
provides specialty products and services to oil and gas drilling
and production companies.



ONEOK INCORPORATED: Egan-Jones Keeps BB+ Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by ONEOK, Incorporated.

Headquartered in Tulsa, Oklahoma, ONEOK, Incorporated is a
diversified energy company.



OUTFRONT MEDIA: Egan-Jones Lowers Senior Unsecured Ratings to CCC
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 12, 2021, downgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by OUTFRONT Media Inc. to CCC from CCC+. EJR also maintained its
'C' rating on commercial paper issued by the Company.

Headquartered in New York, New York, OUTFRONT Media Inc. leases
advertising space on out-of-home advertising structures and sites.



OWENS & MINOR: Egan-Jones Hikes Senior Unsecured Ratings to B+
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Owens & Minor, Inc. to B+ from B-.

Headquartered in Virginia, Owens & Minor, Inc. distributes medical
and surgical supplies throughout the United States.



OWENS CORNING: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Owens Corning.

Headquartered in Toledo, Ohio, Owens Corning is an American company
that develops and produces insulation, roofing, and fiberglass
composites and related materials and products.



P2 OAKLAND: Case Summary & 2 Unsecured Creditors
------------------------------------------------
Debtor: P2 Oakland CA, LLC
          d/b/a East SF LLC
        1112 Peralta St.
        Oakland, CA 94607

Chapter 11 Petition Date: May 25, 2021

Court: United States Bankruptcy Court
       Northern District of California

Case No.: 21-40717

Debtor's Counsel: E. Vincent Wood, Esq.
                  THE LAW OFFICES OF E. VINCENT WOOD
                  1501 N. Broadway, Suite 261
                  Walnut Creek, CA 94596
                  Tel: (925) 278-6680
                  Fax: (925) 955-1655
                  E-mail: vince@woodbk.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Bruce Loughridge, manager.

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

https://www.pacermonitor.com/view/7OT77UY/P2_Oakland_CA_LLC__canbke-21-40717__0001.0.pdf?mcid=tGE4TAMA


PARKING MANAGEMENT: Cash Accord with Swift Financial Approved
-------------------------------------------------------------
Judge Julia W. Brand approved the stipulation between Parking
Management Services of America, Inc. and creditor Swift Financial
LLC with respect to the Debtor's use of Swift Financial's cash
collateral. A copy of the order is available for free at
https://bit.ly/3wgPrMJ from PacerMonitor.com.

In exchange for the Debtor's continued access to Swift Financial's
cash collateral, the parties have agreed that Swift Financial's
claim in the Debtor's case (Claim 3) will be a fully allowed
secured claim for $32,072.  The Debtor will pay Swift Financial's
claim of $30,519 (the loan balance as of the stipulation date on
April 9, 2021) together with 6% total interest on the claim over 60
months period in equal monthly installments at $590 for both
principal and interest starting March 1, 2021 and continuing for
the next 59 installments on the first day of each subsequent month,
at which point Claim 3 will be deemed fully repaid.  The total
amount of repayment will be $32,451.  The parties have also agreed
that any plan of reorganization proposed by the Debtor shall fully
incorporate the terms of the stipulation, and Swift Financial's
claim shall be designated as an impaired claim in such plan.

Swift Financial, as servicer for WebBank, granted the Debtor a
$50,000 business loan before the Petition Date.

A copy of the motion, including the stipulation, is available
https://bit.ly/3wK9qnh from PacerMonitor.com at no charge.

                       About Parking Management
                        Services of America

Parking Management Services of America, Inc., provides parking
attendants and attending personnel to various third parties'
parking locations.  Parking Management Services filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 19-21103) on Sept. 19, 2019 in
Los Angeles, California.  

The Debtor filed an Amended Chapter 11 Small Business Plan and
accompanying Disclosure Statement On March 15, 2021.

TENINA LAW, INC., serves as the Debtor's counsel.




PARKING MANAGEMENT: Cash Collateral Pact with Funding Metrics OK'd
------------------------------------------------------------------
Judge Julia W. Brands of the U.S. Bankruptcy Court for the Central
District of California approved the stipulation between Parking
Management Services of America, Inc., and Funding Metrics, LLC,
pursuant to which the parties agree that Funding Metrics' claim
against the Debtor is allowed for $15,478 as of the Petition Date,
of which amount $8,378 is secured and $7,100 is unsecured.  

As of April 9, 2021, the date of the stipulation, the Debtor has
paid $1,152 on the secured portion of the claim.  It is projected
that as of March 1, 2021, the balance on the secured portion will
be $7,226.

The parties have agreed that the Debtor shall only be obligated to
repay Funding Metrics' current secured portion of the Claim of
$7,226, with 6% interest per annum, over 60 months in equal monthly
installments at $140 for principal and interest, starting on March
1, 2020 and continuing thereafter on the first day of each
subsequent month for the next 59 installments, after which point
the entire claim, secured and unsecured portions, will be deemed
fully repaid.  The total repayment amount will be $7,684.

A copy of the motion, with the stipulation, is available for free
at https://bit.ly/3bRs98g from PacerMonitor.com.

The Debtor and Funding Metrics were parties to a pre-petition
written Merchant Agreement whereby the Debtor obtained a $35,000
cash advance from Funder Metrics.

                     About Parking Management
                        Services of America

Parking Management Services of America, Inc., provides parking
attendants and attending personnel to various third parties'
parking locations.  Parking Management Services filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 19-21103) on Sept. 19, 2019 in
Los Angeles, California.  

The Debtor filed an Amended Chapter 11 Small Business Plan and
accompanying Disclosure Statement On March 15, 2021.

TENINA LAW, INC., serves as the Debtor's counsel.




PARKING MANAGEMENT: Court OKs Cash Accord with On Deck Capital
--------------------------------------------------------------
Judge Julia W. Brands approved the stipulations between Parking
Management Services of America, Inc. and On Deck Capital, Inc., on
the Debtor's use of cash collateral and the adequate protection for
On Deck Capital's interest in the cash collateral.

The Debtor obtained pre-petition financing from On Deck Capital for
(i) $10,000 under a Business Line of Credit Agreement; and (ii)
$87,488 under a renewed written Loan and Security Agreement, on
account of which the Debtor granted On Deck Capital a security
interest in certain of its assets under each loan agreement.  On
Deck Capital perfected its security interest by filing UCC-1
financing statements with respect to the collateral.
  
In October 2019, On Deck Capital filed an amended proof of claim,
as a fully secured claim, for $23,922 (Claim 1) on the $10,000
Business Line of Credit.  As of March 1, 2021, the balance (on the
loan) is projected to be $22,922.

In December 2019, On Deck Capital filed an amended proof of claim
for $87,488 (Claim 2) as a fully secured claim, on the second loan.
The Debtor has paid a total of $14,307 on that loan as of April 9,
2021.  It is projected that the balance on this loan, as of March
1, 2021, will be $73,181.
  
The Debtor and On Deck Capital have stipulated on the Debtor's use
of the cash collateral in the course of the Debtor's Chapter 11
case.  On January 22, 2020, the Debtor and On Deck Capital filed
the latest joint cash collateral stipulation which outlined the
agreed upon repayment schedule that was incorporated into the
Debtor's original Disclosure Statement and Plan.  The Debtor filed
an Amended Chapter 11 Small Business Plan on March 15, 2021.

Terms of the Stipulations:

     a. On Claim 1:

        * On Deck Capital's Claim 1 is fully allowed for $23,922 as
of the Petition Date.  As of March 1, 2021, the outstanding balance
is $22,922;

        *  The Debtor shall repay On Deck Capital's claim of
$22,922 with 0% interest per annum over 60 months in equal monthly
installments of principal and interest of $382 starting March 1,
2021 and continuing for the next 59 installments on the first day
of each subsequent month, after which point the claim will be
deemed fully repaid;

A copy of the motion, including the Claim 1 stipulation, is
available for free at https://bit.ly/3usbWwV from PacerMonitor.com.


     b. On Claim 2:

        * On Deck Capital's Claim 2 is fully allowed secured claim
for $87,488.  As of April 9, 2021, the balance on the loan is
$73,181.

        * The Debtor shall repay On Deck Capital's Claim 2 for
$73,181 with 6% interest per annum over 60 months in equal monthly
installments of principal and interest of $1,417 starting March 1,
2021 and continuing for the next 59 installments on the first day
of each subsequent month, after which point Claim 2 will be deemed
fully repaid.  

A copy of the motion, including the Claim 2 stipulation, is
available for free at https://bit.ly/2RBWz7K from PacerMonitor.com.


     c. Stipulation Terms Common to Claims 1 and 2:

       * The monthly repayments will be considered timely if they
are made by the 15th of each month as they come due.  

       * If the Debtor fails to timely tender the payments, On Deck
Capital may file a declaration with the Bankruptcy Court -- after
providing the Debtor 14 days, from receipt of a written notice of
default, to cure such default -- noting said default and lodge a
proposed order terminating the automatic stay that will allow On
Deck Capital to retake possession of and liquidate the collateral.
The Debtor shall be entitled to a maximum of three default
notices.

       * On Deck Capital agrees not to take any action against the
Debtor and Eric Vargas, the Debtor's owner and president, as
personal guarantor on the loan, for as long as the stipulation
remain in effect.

       * Any plan of reorganization proposed by the Debtor shall
fully incorporate the terms of the stipulation, and that On Deck
Capital's claim shall be designated as an impaired claim in any
such plan.

A copy of the order on Claim 1 Stipulation is available at
https://bit.ly/2SkRgtc and the order on Claim 2 Stipulation is
available at https://bit.ly/3tNvHhP from PacerMonitor.com at no
charge.

                     About Parking Management
                        Services of America

Parking Management Services of America, Inc., provides parking
attendants and attending personnel to various third parties'
parking locations.  Parking Management Services filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 19-21103) on Sept. 19, 2019 in
Los Angeles, California.  

The Debtor filed an Amended Chapter 11 Small Business Plan and
accompanying Disclosure Statement On March 15, 2021.

TENINA LAW, INC., serves as the Debtor's counsel.



PBF ENERGY: Egan-Jones Keeps CCC Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by PBF Energy Inc. EJR also maintained its 'C' rating
on commercial paper issued by the Company.

Headquartered in Parsippany-Troy Hills, New Jersey, PBF Energy Inc.
operates as an independent petroleum refiner and supplier.



PEBBLEBROCK HOTEL: Egan-Jones Cuts Senior Unsecured Ratings to B
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, downgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Pebblebrook Hotel Trust to B from BB-.

Headquartered in Maryland, Pebblebrook Hotel Trust is an internally
managed hotel investment company.



PENSKE AUTOMOTIVE: Egan-Jones Hikes Sr. Unsecured Ratings to BB+
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Penske Automotive Group, Inc. to BB+ from BB.

Headquartered in Bloomfield Hills, Michigan, Penske Automotive
Group, Inc. operates franchised automobile dealerships.



PHILIP 66: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on May 21, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Phillips 66.

Headquartered in Houston, Texas, Phillips 66 is a downstream energy
company.



PIONEER NATURAL: Egan-Jones Cuts Senior Unsecured Ratings to BB-
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, downgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Pioneer Natural Resources Company to BB- from BB.

Headquartered in Irving, Texas, Pioneer Natural Resources Company
is a company engaged in hydrocarbon exploration headquartered in
Irving, Texas.  



PITNEY BOWES: Egan-Jones Keeps B- Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on May 14, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Pitney Bowes Inc. EJR also maintained its 'B' rating
on commercial paper issued by the Company.

Headquartered in Stamford, Connecticut, Pitney Bowes Inc. sells,
finances, rents, and services integrated mail and document
management systems.



PLAINS ALL: Egan-Jones Hikes Senior Unsecured Ratings to BB+
------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Plains All American Pipeline, L.P. to BB+ from BB-.

Headquartered in Houston, Texas, Plains All American Pipeline, L.P.
is involved in intrastate crude oil pipeline transportation and
terminalling storage activities.



PNM RESOURCES: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by PNM Resources Inc.

Headquartered in Albuquerque, New Mexico, PNM Resources Inc. is a
holding company.



PROS HOLDINGS: Egan-Jones Keeps CCC Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by PROS Holdings, Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Houston, Texas, PROS Holdings, Inc. operates as a
holding company.



PURDUE PHARMA: New Ch.11 Plan Docs Detail Framework of Claims Trust
-------------------------------------------------------------------
Law360 reports that bankrupt drug manufacturer Purdue Pharma LP
filed an amended Chapter 11 plan and supporting documents Monday in
New York court that provide details on how $1.4 billion in
distributions will be shared by different groups of claimants in
the case.

In the filings, Purdue provided new information about how private
claims against the company will be handled under its Chapter 11
plan, including how a personal injury trust will be funded and
disbursed.  The personal injury trust will receive between $700
million and $750 million, depending on the amount of proceeds
Purdue receives from its insurers.

                     About Purdue Pharma LP

Purdue Pharma L.P. and its subsidiaries --
http://www.purduepharma.com/-- develop and provide prescription
medicines and consumer products that meet the evolving needs of
healthcare professionals, patients, consumers and caregivers.

Purdue's subsidiaries include Adlon Therapeutics L.P., focused on
treatment for Attention-Deficit/Hyperactivity Disorder (ADHD) and
related disorders; Avrio Health L.P., a consumer health products
company that champions an improved quality of life for people in
the United States through the reimagining of innovative product
solutions; Imbrium Therapeutics L.P., established to further
advance the emerging portfolio and develop the pipeline in the
areas of CNS, non-opioid pain medicines, and select oncology
through internal research, strategic collaborations and
partnerships; and Greenfield Bioventures L.P., an investment
vehicle focused on value-inflection in early stages of clinical
development.

Opioid makers in the U.S. are facing pressure from a crackdown on
the addictive drug in the wake of the opioid crisis and as state
attorneys general file lawsuits against manufacturers.  More than
2,000 states, counties, municipalities and Native American
governments have sued Purdue Pharma and other pharmaceutical
companies for their role in the opioid crisis in the U.S., which
has contributed to the more than 700,000 drug overdose deaths in
the U.S. since 1999.

OxyContin, Purdue Pharma's most prominent pain medication, has been
the target of over 2,600 civil actions pending in various state and
federal courts and other fora across the United States and its
territories.

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation facing the Company.

The Company's consolidated balance sheet at Aug. 31, 2019, showed
$1.972 billion in assets and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain, in White Plains, New York, has
been assigned to oversee Purdue's Chapter 11 case.

Davis Polk & Wardwell LLP and Dechert LLP are serving as legal
counsel to Purdue. PJT Partners is serving as investment banker,
and AlixPartners is serving as financial advisor.  Prime Clerk LLC
is the claims agent.


RANGE RESOURCES: Egan-Jones Keeps CCC- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'CCC-'
foreign currency and local currency senior unsecured ratings on
debt issued by Range Resources Corporation. EJR also maintained its
'C' rating on commercial paper issued by the Company.

Headquartered in Fort Worth, Texas, Range Resources Corporation is
an independent oil and gas company that explores, develops, and
acquires oil and gas properties.



RED VENTURES: S&P Alters Outlook to Stable, Affirms 'B+' ICR
------------------------------------------------------------
S&P Global Ratings affirmed its 'B+' issuer credit rating on Red
Ventures HoldCo L.P. and revised the outlook to stable from
negative.

S&P said, "The outlook revision follows our revised expectation for
leverage maintained at 4x-5x over the next 12 months compared to
our previous expectations of leverage remaining elevated above
5.5x. S&P Global Ratings-adjusted leverage increased to a
three-year high of 5.7x as of Dec. 31, 2020. However, we expect
leverage to decline over the remainder of 2021, likely to the
4.5x-5x range. The company recently issued $526 million in
shareholder equity, and used a portion of the proceeds to initially
repay $245 million outstanding under its revolving credit facility.
However, we expect the company to utilize a majority of the
proceeds along with internally generated cash and revolver
availability as appropriate to fund future mergers and
acquisitions.

"We expect a rebound in the company's EBITDA will result in further
deleveraging. The company's business is dependent on consumer
discretionary spending and U.S. real GDP growth. Consumer spending
and real GDP are expected to grow 6.9% and 6.5%, respectively, in
2021, after contracting 3.9% and 3.5%, respectively, in 2020. We
note growth is varied among the company's business lines.
Indications through the first quarter have shown positive momentum
in the company's Home Services business given strong performance
from CNET. However, MyMove the company's moving services business,
continues to be a drag on the segment's earnings given reduced
brick and mortar advertiser spend on the platform, and we expect
that trend to continue until more widespread economic recovery
occurs. We expect modest growth in the company's Financial Services
& Travel business given recent acquisitions and strength in the
company's mortgage business, given low rates and elevated housing
demand. However, we think the credit cards and travel portion of
the segment will remain under pressure for the remainder of 2021,
strengthening in 2022 on an expected rebound in economic activity.
The credit cards business (includes creditcards.com and
thepointsguy.com) remains weak as many credit card issuers have not
yet returned marketing spending to pre-pandemic levels. The
company's education and health care businesses continue to add
diversity and stability to the company's earnings, but both
represent a smaller portion of total revenue at about 15% and 11%,
respectively. Overall, we expect EBITDA generation in 2021 to
support deleveraging."

Red Ventures generates a majority of its revenue through a
pay-for-performance business model, exposing it to earnings
volatility. This payment structure incentivizes the company to take
responsibility to attract and convert customers. The timing of
payments has greater uncertainty than a subscription-based revenue
model, and new client onboarding for the company's strategic
partnerships typically involves a meaningful investment from Red
Ventures because each client often has a client services team
(designers, copywriters, data analysts, engineers, strategists,
etc.). This model helps Red Ventures quickly increase revenue and
EBITDA during periods of economic growth. However, it also results
in meaningful revenue and EBITDA declines in periods of economic
contraction as seen in 2020, when revenue and adjusted EBITDA
contracted 6% and 16%, respectively. S&P notes that Red Ventures
has good cash flow generation capabilities due to its high margins
and asset light model, and it expects free operating cash flow of
$350 million to $400 million in 2021.

Additionally, increasing data privacy initiatives by internet
platforms such as the planned phase-out of cookies in the google
chrome browser poses revenue downside risk for the company, if it
ultimately results in lower ad effectiveness and declining cost per
thousand views (CPMs). However, about 80% of the company's business
is non-advertising related which helps offset advertising
volatility. The company is able to charge premium CPMs on its
highly focused websites such as Healthline given the value in the
known consumer type and customer demographic visiting the site.

Red Ventures will maintain its aggressive financial policy and
highly acquisitive nature. The company has a history of large
debt-funded acquisitions, including CNET Media Group, Bankrate,
HigherEducation.com, and Healthline. It has exhibited a track
record of raising equity to partially pay down debt following its
acquisitions, or to partially fund acquisitions. S&P said, "In our
assessment, the company will likely remain highly acquisitive. Red
Ventures has already completed nearly $190 million of acquisitions
so far in 2021, following $550 million of acquisitions in 2020 and
about $1.3 billion of acquisition spending in 2019. We expect that
Red Ventures would continue to make small and large strategic and
opportunistic acquisitions where it seeks to effectively implement
its marketing and operational expertise. We expect a majority of
the acquisitions will be funded with balance sheet cash over the
next 12 months although we believe the company could potentially
utilize incremental debt and increase leverage if it finds
attractive acquisition opportunities."

The company has been relatively successful so far in integrating
its acquisitions into its current business and increasing the
monetization and customer concentration rates of its acquired
entities. That said, Red Ventures is subject to integration risk,
and the debt it uses to fund acquisitions, as well as acquisition
and integration costs tend to temporarily increase leverage until
the benefits from acquisitions are fully realized. S&P's EBITDA
calculation includes one-time acquisition or other related costs.

S&P said, "The stable outlook reflects our expectation that Red
Ventures will exhibit recovery across its business lines and it
will continue to pursue opportunistic acquisitions while
maintaining leverage in the 4x-5x area over the next 12 months.

"We could downgrade Red Ventures if we expect leverage to remain
above 5x and free operating cash flow (FOCF) to debt below 10% on a
sustained basis."

-- This could occur if the economic recovery were to lag resulting
in prolonged disruption in consumer spending and customer marketing
spend causing low EBITDA generation; or

-- The company's financial policy becomes more aggressive through
high-priced, debt-financed acquisitions.

S&P could raise its rating on Red Ventures over the next 12 months
if economic conditions continue to improve such that it expects the
company to maintain leverage below 4x on a sustained basis.



REDWOOD TRUST: Egan-Jones Hikes Senior Unsecured Ratings to B+
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Redwood Trust, Inc. to B+ from B.

Headquartered in Mill Valley, California, Redwood Trust, Inc. is an
internally-managed specialty finance company focused on making
credit-sensitive investments in residential loans and other
mortgage-related assets, as well as residential mortgage banking
activities.



RESOLUTE FOREST: Egan-Jones Hikes Senior Unsecured Ratings to BB-
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Resolute Forest Products Inc. to BB- from B+.

Headquartered in Canada, Resolute Forest Products Inc. manufactures
newsprint, coated and uncoated groundwood papers, bleached kraft
pulp, and lumber products.



ROLLING HILLS: Seeks to Hire Rourke Law as Special Counsel
----------------------------------------------------------
Rolling Hills Apartments, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Missouri to employ
Rourke Law, LLC as special counsel.

The Debtor needs the firm's legal assistance in state court
actions.

Rourke Law will be paid at these rates:

     Attorneys             $250 per hour
     Associates            $200 per hour
     Paralegals            $75 per hour

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

John Rourke, Esq., a partner at Rourke 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:

     John W. Rourke, Esq.
     Rourke Law, LLC
     14009 Montrachet Lane
     Town and Country, MO 63017
     Tel: (314) 504-3933
     Fax: (314) 463-8309 – facsimile
     Email: jrourke@rourkelawgroup.com

                     Rolling Hills Apartments

Rolling Hills Apartments, LLC, a single asset real estate debtor
(as defined in 11 U.S.C. Section 101(51B)), sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. E.D. Mo. Case No.
21-41314) on April 9, 2021.  In the petition signed by Robert Keith
Bennett, manager, the Debtor disclosed $3,486,865 in assets and
$3,752,509 in liabilities.  Judge Kathy A. Surratt-States oversees
the case.  

Carmody MacDonald PC represents the Debtor as bankruptcy counsel.
Floodman Law, LLC and Rourke Law, LLC serve as the Debtor's special
counsel.

Seth A. Albin is the Subchapter V trustee appointed in the Debtor's
Chapter 11 case.


ROYAL CARRIBEAN: Egan-Jones Keeps B- Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 19, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Royal Caribbean Cruises Ltd. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Miami, Florida, Royal Caribbean Cruises Ltd.
operates as a global cruise company operating a fleet of vessels in
the cruise vacation industries.



SBA COMMUNICATIONS: Egan-Jones Keeps B- Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by SBA Communications Corporation. EJR also maintained
its 'B' rating on commercial paper issued by the Company.

Headquartered in Boca Raton, Florida, SBA Communications
Corporation owns and operates wireless communications
infrastructure in the United States.



SECURE HOME: United States Opposes Plan Disclosures
---------------------------------------------------
The United States objects to the Disclosure Statement for the Joint
Prepackaged Chapter 11 Plan of Reorganization of Secure Home
Holdings, LLC and its Affiliated Debtors. In support of its
objection, the United States avers as follows:

     * The United States objects to the Plan because it has not
been afforded adequate notice to determine its interests in these
bankruptcies and to gauge the effect of the Plan on those
interests.

     * The Disclosure Statement does not provide adequate
information. Both the Disclosure Statement and the Plan describe a
confusing treatment of claims that, against the backdrop of
expedited bankruptcy proceedings, deprives creditors of any
meaningful opportunity to understand or participate in the plan
process.

     * The Plan does not comply with 11 U.S.C. Sec. 503(b)(1)(D)
and Rule 3002-1(a) of the Delaware Local Bankruptcy Rules.  The
creation of the Administrative Claim Bar Date in the Plan does not
comply with the Bankruptcy Code and the Local Rules.

     * The United States objects to the Plan to the extent it fails
to provide for the accrual of interest on its administrative
expense claims not paid on the Effective Date. These Plan
provisions impair the rights of creditors who do not receive the
interest that they would otherwise be entitled to in accordance
with the Bankruptcy Code.

     * The United States objects to the third-party non-debtor
limitation of liability, discharge, injunction, exculpation and
release provisions set forth in Article IX. The Plan provides for
broad third-party injunctions, exculpations and releases.

     * The United States objects to the Plan to the extent that it
does not treat secured claims of the United States in accordance
with the Bankruptcy Code.  The United States further objects to the
Plan to the extent it fails to provide for payment of interest and
the retention of federal liens.

     * The United States objects to the Plan to the extent it
purports to bind the United States to any characterizations by the
Debtors of Plan transactions or to seek any prospective tax
relief.

A full-text copy of the United States' objection dated May 18,
2021, is available at https://bit.ly/2TdLaLz from Kurtzman Carson
Consultants, LLC, the claims and noticing agent.

                   About Secure Home Holdings

Newtown Square, Pa.-based Secure Home Holdings, LLC, and its
affiliates are a national provider of technologically advanced
security solutions, including residential and commercial security
systems, home automation systems, smoke and carbon monoxide
detectors, and other security solutions in communities throughout
the United States.

On April 25, 2021, Secure Home Holdings LLC and its affiliates
sought Chapter 11 protection (Bankr. D. Del. Lead Case No.
21-10745).  At the time of the filing, Secure Home had between $100
million and $500 million in both assets and liabilities.

Judge J. Kate Stickles oversees the cases.

The Debtors tapped Chipman Brown Cicero & Cole, LLP as bankruptcy
counsel; Skadden, Arps, Slate, Meagher & Flom, LLP as special
bankruptcy counsel; M3 Advisory Partners, LP as financial advisor;
and Raymond James & Associates, Inc., as their investment banker.
Kurtzman Carson Consultants, LLC, is the claims and noticing agent.


SEEDTREE MANAGEMENT: Hires Michael D. Mirne as Special Counsel
--------------------------------------------------------------
Seedtree Management Group, LLC seeks approval from the U.S.
Bankruptcy Court for the District of New Jersey to employ the Law
Office of Michael D. Mirne, LLC as special counsel.

The Debtor needs the firm's legal assistance in connection with
tenancy dispossession actions.

The firm will be paid at the rate of $275 per hour and reimbursed
for out-of-pocket expenses incurred.

Michael Mirne, Esq., a partner at the Law Office of Michael D.
Mirne, 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:

     Michael D. Mirne, Esq.
     Law Office of Michael D. Mirne, LLC
     3200 Sunset Ave.
     Ocean Township, NJ 07712
     Tel: (732) 988-7200
     Email: mdm@mirnelaw.com

                  About Seedtree Management Group

Cliffside Park, N.J.-based Seedtree Management Group, LLC is a
single asset real estate debtor (as defined in 11 U.S.C. Section
101(51B)).

Seedtree Management Group sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 21-12760) on April 5, 2021.
Leslie Boamah, member, signed the petition.  In its petition, the
Debtor disclosed assets of between $1 million and $10 million and
liabilities of the same range.  Judge John K. Sherwood oversees the
case.  

Scura, Wigfield, Heyer, Stevens & Cammarota, LLP and the Law Office
of Michael D. Mirne, LLC serve as the Debtor's bankruptcy counsel
and special counsel, respectively.


SEEDTREE MANAGEMENT: Taps Jacki Lee of Keller Williams as Realtor
-----------------------------------------------------------------
Seedtree Management Group, LLC seeks approval from the U.S.
Bankruptcy Court for the District of New Jersey to employ Jacki Lee
of Keller Williams City Views Realty as realtor.

The Debtor requires a realtor to market and sell its properties
located at (i) 7311 Boulevard East, North Bergen, N.J.; (ii) 72
69th St., Guttenberg, N.J.; and 70 69th St., Guttenberg, N.J.

Ms. Lee will be paid a 3 percent commission of the sales price.

Ms. Lee, a member of Keller Williams City Views Realty, disclosed
in a court filing that her firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

She can be reached at:

     Jacki Lee
     Keller Williams City Views Realty
     2200 Fletcher Ave Ste 502
     Fort Lee, NJ 07024
     Tel: (201) 568-4450

                  About Seedtree Management Group

Cliffside Park, N.J.-based Seedtree Management Group, LLC is a
single asset real estate debtor (as defined in 11 U.S.C. Section
101(51B)).

Seedtree Management Group sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 21-12760) on April 5, 2021.
Leslie Boamah, member, signed the petition.  In its petition, the
Debtor disclosed assets of between $1 million and $10 million and
liabilities of the same range.  Judge John K. Sherwood oversees the
case.  

Scura, Wigfield, Heyer, Stevens & Cammarota, LLP and the Law Office
of Michael D. Mirne, LLC serve as the Debtor's bankruptcy counsel
and special counsel, respectively.


SIX FLAGS: Egan-Jones Keeps CCC- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'CCC-'
foreign currency and local currency senior unsecured ratings on
debt issued by Six Flags, Incorporated. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Grand Prairie, Texas, Six Flags, Incorporated owns
and operates theme parks.



SKYWEST INC: Egan-Jones Keeps B Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by SkyWest, Inc.

Headquartered in St. George, Utah, SkyWest, Inc. is the holding
company for SkyWest Airlines, a North American regional airline,
and an aircraft leasing company and is headquartered in St. George,
Utah, United States.



SM ENERGY: Egan-Jones Keeps CCC- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'CCC-'
foreign currency and local currency senior unsecured ratings on
debt issued by SM Energy Company. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Denver, Colorado, SM Energy Company is an
independent energy company that explores for and produces natural
gas and crude oil.



SONIC AUTOMOTIVE: Egan-Jones Keeps B- Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Sonic Automotive, Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Charlotte, North Carolina, Sonic Automotive, Inc.
is an automotive retailer.



SOURCE HOTEL: Seeks DIP Loan, Cash Collateral Access Thru Oct. 1
----------------------------------------------------------------
Source Hotel LLC asks the U.S. Bankruptcy Court of California,
Santa Ana Division, for authority to use cash collateral and obtain
additional post-petition financing from M+D Properties on an
unsecured basis.  

The Debtor seeks to use cash collateral in accordance with its
proposed operating budget covering the approximately four-month
period from May 29 through and including October 1, 2021.  To cover
any shortfalls in the budget, the Debtor seeks to obtain
post-petition financing of up to $80,000 on a general unsecured
basis from the Debtor's affiliate and non-member Manager, M+D
Properties, a California corporation, on an as-needed basis.

The Debtor says M+D has agreed to provide up to $100,000 in
financing on a general unsecured basis and on an as-needed basis,
subject to the discretion of M+D. The DIP Loan has been offered by
M+D on an interest-free basis.

The Debtor requires the use of cash collateral to pay all of the
expenses set forth in the Budget, with authority to deviate from
the line items contained in the Budget by up to 10%, on both a line
item and aggregate basis, with any unused portions to be carried
over into the following week(s); and pay all quarterly fees owing
to the Office of the United States Trustee and all expenses owing
to the Clerk of the Bankruptcy Court.

Since at least 2014, the Debtor has been developing a full-service,
seven-story hotel with 178 rooms in the City of Buena Park, County
of Orange, State of California, which upon completion will include
conference rooms, an executive lounge, fitness center, restaurant,
bars, and cleaning services.

Construction of the Hotel began in 2016. To finance the
construction of the Hotel, the Debtor on May 24, 2016, obtained a
$29.5 million construction loan from Evertrust Bank as well as
financing by three tranches of EB-5 investments totaling $35.5
million, including the EB-5 investment by BOH3 in the sum of
$14,500,000, for which BOH3 acquired preferred membership units in
the Debtor. The Debtor's obligations under the Loan are secured by
liens against substantially all of the Debtor's assets, including
the Hotel and the Debtor's leasehold interest in the real property
that is the subject of the Ground Lease, pursuant to the parties'
Commercial Security Agreement and the Construction Deed of Trust,
Assignment of Rents, Security Agreement and Fixture Filing recorded
in the County of Orange on June 3, 2016 as Document No.
2016000252446.  The original maturity date for the Loan was
December 1, 2017, but was extended to November 1, 2019 pursuant to
written extension agreements entered into by the parties.

In late 2019, Evertrust refused to issue the remaining $4 million
of the Loan, claiming a cost overrun on the construction of the
Hotel. As a result of Evertrust's refusal to provide the final $4
million of the Loan, the Debtor was forced to cease construction
activities. However, the Debtor believes strongly that, had
Evertrust funded the final $4 million as expected, construction of
the Hotel would have been completed, as the Debtor believes that
its contractors would have carried 50% of the cost overrun and the
Debtor and its affiliates would have covered the remaining 50% of
the overrun.

When Evertrust refused to issue the remaining $4 million of the
Loan, the Debtor immediately and actively sought to refinance the
Loan. The Debtor began discussions with a new lender named Hall
Structured Finance in the fall of 2019 and was ultimately able to
reach an agreement with Hall for refinancing in the total sum of
$42 million. During the course of the Debtor's refinancing
discussions with Hall, the Debtor kept Evertrust apprised of all
developments, and even provided Evertrust with a copy of the loan
commitment letter from Hall in early 2020.

The Debtor and Hall were on the verge of closing on the
refinancing, with a target closing date of March 20, 2020, when
local, county, and State officials issued lockdown orders as a
result of the COVID-19 pandemic. At that point, Hall put an
indefinite hold on the closing of the refinancing with the Debtor.

As a result, the Debtor went back to Evertrust and, between March
2020 and December 2020, engaged in active forbearance negotiations
with Evertrust to obtain a further extension of the Loan maturity
date so that the Hotel could recover from the effects of the
COVID-19 pandemic, and the Debtor could obtain refinancing or
additional construction financing and ultimately recommence
construction of the Hotel.

In the summer of 2020, while the Debtor and Evertrust were still
engaged in forbearance negotiations, Evertrust commenced litigation
against the guarantors of the Loan, Donald Chae and Min Chae, and
recorded a Notice of Default against the Hotel.

Subsequently, in December 2020, Shady Bird Lending, LLC purchased
Evertrust's interests in the Loan at a significant discount, for a
reported purchase price of approximately $19 million. While the
Debtor engaged in discussions and negotiations with Shady Bird to
attempt to reach a consensual resolution of the parties’
disputes, such discussions and negotiations were ultimately
unsuccessful.

On February 8, 2021, Shady Bird filed a complaint against the
Debtor in the Superior Court of the State of California for the
County of Orange for (i) specific performance and appointment of a
receiver, and (ii) waste, thereby commencing the Superior Court
action bearing the case number 30-2021-01183489-CU-OR-CJC. Shady
Bird also took steps to immediately foreclose on the Hotel and
issued a Notice of a Trustee's Sale for the Hotel to be held on
March 1, 2021.

Shortly after filing its complaint to initiate the State Court
Action, Shady Bird filed an ex parte application for an order
appointing a receiver and other related relief. On February 17,
2021, the Superior Court entered an order in the State Court Action
appointing Bellann R. Raile as Receiver to, among other things,
take possession of the Hotel and all goods, furniture, fixtures,
and equipment attached and/or related to the Hotel.

Shady Bird serves as the Debtor's primary secured creditor,
acquiring the Loan from Evertrust in December 2020. Shady Bird
contends the outstanding balance of the Loan was $30,948,839.27 as
of March 1, 2021.

There are a number of subcontractors that have recorded mechanics'
liens against the Debtor and/or Hotel. As reflected in the Debtor's
Schedules of Assets and Liabilities filed in the case, the Debtor
believes the total amount of the mechanics' liens recorded against
the Debtor and/or Hotel is approximately $2,900,000. However, some
of these recorded mechanics' liens appear to have expired or have
not been properly perfected, or are otherwise disputed by the
Debtor.

The Debtor also received two tranches of EB-5 loans from Beach
Orangethorpe Hotel, LLC and Beach Orangethorpe Hotel II, LLC. The
Debtor's obligations under the loans from the EB-5 Lenders, in the
total principal sum of $21,500,000, are secured by junior liens
against the Hotel and the Leasehold Interest. Neither of the EB-5
Lenders has filed a UCC-1 financing statement against the Debtor
and therefore neither of the EB-5 Lenders holds a valid, properly
perfected lien against the Debtor's cash.

In addition to the secured debts, the Debtor believes it has
general unsecured debts totaling approximately $2,150,000.

On March 23, 2021, the Court entered an order granting the
CC/Financing Motion on an interim basis, pending a final hearing
scheduled on May 6.  On May 12, 2021, the Court entered a final
order granting the CC/Financing Motion.

The Debtor has paid the expenses set forth in the Initial Budget,
including secured real property taxes which came due in April 2021,
in accordance with the terms of the Interim Order and Final Order.
The Debtor received Initial DIP Loan advances totaling $61,424.91
from M+D during the period covered by the Initial Budget.

In addition, and on a parallel path to the Debtor's efforts to
obtain debtor-in-possession and/or exit financing to propose a plan
of reorganization, the Debtor is also currently evaluating a
process for marketing and selling the Hotel through a Section 363
sale. The Debtor intends to discuss such marketing and sale process
with Shady Bird in the hopes of reaching an agreement regarding
such process.

Even if Shady Bird, which is the only creditor that holds a valid
and properly perfected lien in the Debtor's cash, does not consent
to the Debtor's use of cash collateral, the Debtor submits the
value of Shady Bird's interests in the Debtor's cash and other
assets will be adequately protected by a substantial equity
cushion.

Shady Bird has filed a motion for relief from the automatic stay in
the Debtor's bankruptcy case.  Shady Bird contends the outstanding
balance of the Loan was $30,948,839.27 as of March 1, 2021.

The current aggregate value of the Debtor's assets is estimated to
be $43,600,000. According to the Debtor, given the aggregate value
of the Debtor's assets and the total estimated amount currently
owed to Shady Bird, Shady Bird is adequately protected by an equity
cushion of more than 40%, which far exceeds the 20% range that the
Ninth Circuit has indicated constitutes clear adequate protection
of a secured creditor's interest in cash collateral.

As additional protection for the Debtor's use of cash collateral,
the Debtor proposes to provide Shady Bird with a valid,
enforceable, non-avoidable and fully perfected first priority
replacement lien on, and security interest in, the Debtor's
post-petition assets, including cash, to the extent of any
diminution in value of Shady Bird's interest in the Debtor's
pre-petition collateral, and to the same extent, validity, and
priority of Shady Bird's pre-petition lien. Such replacement lien
will provide Shady Bird with further adequate protection.

A copy of the motion and the Debtor's 18-week budget from the week
ending June 4 through the week ending October 1, 2021 is available
for free at https://bit.ly/342DJsX from PacerMonitor.com.

The Debtor projects total receipts of $10,000 and total
disbursements of $1,200 for the week ending June 4, 2021.

                      About The Source Hotel

The Source Hotel, LLC owns a four-star, full-service Hilton Hotel
development located in Buena Park, Calif.

The Source Hotel sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-10525) on Feb. 26,
2021.  Donald Chae, manager, signed the petition.  In the petition,
the Debtor disclosed assets of between $50 million and $100 million
and liabilities of the same range.

Judge Erithe A. Smith oversees the case.

Levene Neale Bender Yoo & Brill L.L.P. is the Debtor's legal
counsel.



SOUTHWESTERN ENERGY: Egan-Jones Keeps B- Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'B-'
foreign currency and local currency senior unsecured ratings on
debt issued by Southwestern Energy Company. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Houston, Texas, Southwestern Energy Company is an
independent energy company.



STERICYCLE INC: Egan-Jones Keeps B+ Sr. Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 20, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Stericycle, Inc.

Headquartered in Bannockburn, Illinois, Stericycle, Incorporated
provides regulated medical waste management services.



STONERIDGE INC: S&P Upgrades ICR to 'BB-' on Improved Margins
-------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Stoneridge
Inc. to 'BB-' from 'B+'.

Rapid recovery in market conditions and improving demand trends
should continue to support rebounding earnings. Stoneridge is
experiencing a steady recovery in its earnings as demand from key
end markets (including light duty automotive and commercial
vehicles) gradually improved in late 2020 and this will likely
persist in 2021 and 2022. S&P expects the company to outperform
overall auto market growth in 2021 and 2022 despite production
headwinds due to the global chip shortage. This is due to higher
growth in commercial vehicle production (which has so far been less
impacted by the chip shortage) and Stoneridge's new program
launches including MirrorEye retrofit programs and the expansion
and development of advanced technologies. In addition, the company
adopted various cost-reduction initiatives in the second half of
2020 to lower manufacturing costs. Despite the pandemic-induced
slowdown in 2020, the company ended the year with leverage at about
4.2x, supported by increased production levels and benefits
realized from other manufacturing efficiencies in the second half
of 2020. Recovering volumes and better manufacturing efficiencies
should continue to strengthen earnings and credit metrics, such
that leverage will remain below 3x over the next two years.

S&P said, "We expect the company to continue to generate positive
free cash flows over the next 12-24 months. Based on our improved
EBITDA margin assumptions, favorable market conditions and moderate
capital expenditure (capex) requirement of about $40 million, we
expect the company's cash flow generation to improve in 2021 and
2022 as compared to 2020." The magnitude of cash flow and future
rating trajectory is highly dependent on the company's ability to
improve its working capital metrics and offset material cost
inflation and unfavorable product mix (especially in its electrical
segment) with pass-through to customers and internal cost reduction
over the next 12-18 months.

Stoneridge has improved its liquidity position and will have
sufficient cushion on its covenants over the next 12 months.

As of March 31, 2021, the company had better liquidity compared to
S&P's  prior expectations with $60.5 million of cash and cash
equivalents and $276.5 million of availability on its $400 million
revolving credit facility. S&P expects the company to stay in
compliance with its covenants with no restrictions on its ability
to borrow under its revolving credit facility (as amended in June
2020). Stoneridge is also likely to repay some of the outstanding
borrowing under the credit facility with cash generated over the
next 12-18 months. The liquidity prospects are further supported by
a favorable debt maturity profile with its nearest maturity in
2024.

S&P said, "Our stable outlook on Stoneridge reflects the company's
sound credit metrics and our expectation that it will maintain
adjusted debt to EBITDA of below 3x and FOCF to debt of at least 5%
on a sustained basis.

"We could lower the rating over the next 12 months if we believed
Stoneridge would not be able to sustain debt to EBITDA below 3x or
FOCF to debt of at least 5%. This could occur if production volumes
ramped up slower than expected, or EBITDA margins fail to recover
toward 2019 levels due to material cost inflation and higher
development costs, or if the company did not execute working
capital improvement initiatives.

"We could raise the rating over the next 12 months if we expected
the company to maintain debt to EBITDA around 2x and FOCF to debt
above 15%. This would likely occur if the company appears likely to
improve profitability in its electronics business and better manage
cost inflation and working capital investments over the next 12
months."



TAILORED BRANDS: Employee's Bid to Pursue Harassment Suit Denied
----------------------------------------------------------------
Before Tailored Brands, Inc., filed bankruptcy, Michael Hoffman
sued The Men's Wearhouse, Inc., Tailored Brands Shared Services,
LLC, and a Men's Wearhouse employee in California state court in
2018, alleging he was the victim of employment discrimination and
workplace harassment perpetrated by Tailored Brands' employees.
When Tailored Brands filed bankruptcy, the automatic stay paused
Mr. Hoffman's suit. The discharge injunction now prevents Mr.
Hoffman from prosecuting his claims. Mr. Hoffman seeks relief from
the discharge injunction to pursue his claims in California state
court.

Mr. Hoffman's request for relief implicates the
third-party-liability exception to the injunction 11 U.S.C. Sec.
524(a)(2) imposes on pre-petition litigation against debtors.  In a
May 20, 2021 Memorandum Opinion is available at
https://bit.ly/34cVWnN from Leagle.com, Bankruptcy Judge Marvin
Isgur held that allowing Mr. Hoffman to proceed against Tailored
Brands will force Tailored Brands to bear self-insured retention
risk under its employment insurance policy. Section 524(a)(2)
prohibits this result.  Accordingly, Mr. Hoffman's request for
relief is denied.  The Opinion does not determine whether Mr.
Hoffman may proceed against third parties.

                      About Tailored Brands

Tailored Brands, Inc., (NYSE: TLRD) is an omni-channel specialty
retailer of menswear, including suits, formal wear and a broad
selection of polished and business casual offerings. It delivers
personalized products and services through its convenient network
of over 1,400 stores in the United States and Canada as well as its
branded e-commerce websites at http://www.menswearhouse.com/and
http://www.josbank.com/ Its brands include Men's Wearhouse, Jos.
A. Bank, Moores Clothing for Men and K&G.

Tailored Brands reported a net loss of $82.28 million for the year
ended Feb. 1, 2020, compared to net earnings of $83.24 million for
the year ended Feb. 2, 2019. As of Feb. 1, 2020, Tailored Brands
had $2.42 billion in total assets, $2.52 billion in total
liabilities, and a total shareholders' deficit of $98.31 million.

On Aug. 2, 2020, Tailored Brands and its subsidiaries sought
Chapter 11 protection (Bankr. S.D. Tex. Lead Case No. 20-33900).

As of July 4, 2020, Tailored Brands disclosed $2,482,124,043 in
total assets and $2,839,642,691 in total liabilities.

The Hon. Marvin Isgur is the case judge.

The Debtors tapped Kirkland & Ellis LLP as general bankruptcy
counsel; Jackson Walker L.L.P., Stikeman Elliot LLP and Mourant
Ozannes as co-bankruptcy counsel; PJT Partners LP as financial
advisor; Alixpartners, LLP as restructuring advisor; Deloitte &
Touche LLP as auditor, and A&G Realty Partners, LLC as the real
estate consultant and advisor.  Prime Clerk LLC is the claims
agent.


TAL AUGUST: Lender Sets June 9 Auction for 100% of BK4 LLC
----------------------------------------------------------
In accordance with the applicable provisions of the Uniform
Commercial Code as enacted in New York, 2 4 6 McGuiness Capital LLC
("secured party"), successor in interest to Emerald Creek Capital
LLC, will offer for sale, at public auction, all of Tal August's
("debtor") right, title and interest in and to 100% of the limited
liability company interests in BK4 LLC.

Secured party's understanding is that the principal assets of the
pledged entity are those certain real properties located at 2, 4,
and 5 McGuiness Boulevard, Brooklyn, New York.  The collateral is
being auctioned and sold in connection with the enforcement of the
secured party's rights under the defaulted $4.5 million mortgage
loan secured by the property, which loan was accelerated on Aug.
20, 2020, after the loan was not paid upon maturity.

The public auction will be held on June 9, 2021, at 10:00 a.m. (New
York Time), by remote auction via the Cisco WebEx Platform or other
web-based video conferencing and telephonic conference program
selected by the secured party.

The sale will be conducted by Mannion Auctions, Matthew D. Mannion,
auctioneer.

Interested parties who intend to bid for the collateral must
contact the secured party's agent:

   Greg Corbin
   Rosewood Realty Group
   Email: Greg@rosewoodrg.com


TEREX CORPORATION: Egan-Jones Keeps B Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on May 17, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Terex Corporation.

Headquartered in Westport, Connecticut, Terex Corporation is a
global manufacturer of lifting and material processing products and
services that deliver lifecycle solutions.



TOWNE & TERRACE: Seeks to Tap Jacobson Hile Kight as Legal Counsel
------------------------------------------------------------------
Towne & Terrace Corp. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Indiana to employ Jacobson Hile Kight,
LLC as its legal counsel.

The firm's services include:

   a. preparing legal papers and conducting examinations incidental
to the administration of the Debtor's Chapter 11 case;

   b. advising the Debtor regarding its rights, duties and
obligations;

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

   d. negotiating, preparing and seeking confirmation of a plan of
reorganization; and

   e. taking other necessary actions incident to the proper
preservation and administration of the Debtor's bankruptcy estate.

Jacobson Hile Kight will be paid at the rate of $400 per hour and a
retainer of $11,738.  The firm will also be reimbursed for
out-of-pocket expenses incurred.

Andrew Kight, Esq., a partner at Jacobson Hile Kight, 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:

     Andrew T. Kight, Esq.
     Jacobson Hile Kight LLC
     108 E. 9th Street
     Indianapolis, IN 46202
     Tel: (317) 608-1130
     Email: akight@jhklegal.com

                    About Towne & Terrace Corp.

Indianapolis-based Towne & Terrace Corp. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ind. Case No.
21-02161) on May 12, 2021.  Towne & Terrace President Josh
McDermott signed the petition.  In its petition, the Debtor
disclosed assets of $1,599,365 and liabilities of $59,594.  Judge
James M. Carr oversees the case.  Jacobson Hile Kight LLC is the
Debtor's legal counsel.


TRONOX LIMITED: Egan-Jones Keeps CCC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 10, 2021, maintained its 'CCC'
foreign currency and local currency senior unsecured ratings on
debt issued by Tronox Limited. EJR also maintained its 'C' rating
on commercial paper issued by the Company.

Headquartered in Stamford, Connecticut, Tronox Limited operates
mining and inorganic chemical businesses.




TRUCKING & CONTRACTING: Seeks Cash Collateral Access Thru Dec. 31
-----------------------------------------------------------------
Trucking & Contracting Services, LLC asks the U.S. Bankruptcy Court
for the District of New Mexico for authority to use cash collateral
during the period from July 1 through December 31, in accordance
with a Fifth Operating Budget.

TCS needs to use cash collateral in order to continue its
operations as well as continue to collect account receivables from
its customers. TCS requires use of cash collateral for, among other
things, payment to lease creditors, salaries, fuel, monthly
expenses for utilities, compensation to management, insurance, and
professional fees incurred in connection with this bankruptcy
case.

Celtic Capital Corporation asserts a blanket lien on the assets of
TCS. The financing statement for Celtic was filed with the New
Mexico Secretary of State on February 24, 2016. The monthly
payments of principal and interest owed to Celtic by TCS is
approximately $21,500 per month. Celtic is owed approximately
$200,000 by TCS at this time post-petition.

New Mexico Taxation and Revenue Department also asserts a blanket
lien on TCS' assets pursuant to various filed tax liens.

TCS has a factoring agreement with RTS Financial Service, Inc.
through December 31, 2020. All invoices issued by TCS have been
assigned to RTS. RTS filed its financing statement with New Mexico
Secretary of State on October 2, 2017. RTS asserts it has a first
priority lien on all of TCS' accounts, accounts receivable and
inventory. RTS was owed $661,965 pre-petition by TCS.

RTS and Celtic entered into a subordination agreement on October
10, 2017, wherein the parties agreed that RTS has a first priority
lien on all of TCS' accounts, accounts receivable and inventory.
Once RTS has been paid, there should be funds available to be paid
to TCS on invoices collected by RTS from TCS' customers which
Celtic asserts is its cash collateral.

The creditors that are secured pre-petition by collateral of TCS
and the amounts due them are:

     a. RTS, owed $661,965.00 on factored accounts;

     b. Celtic, owed approximately $200,000 at this time on a
blanket lien on vehicles and equipment;

     c. NMTR, owed $2,585,939 on a blanket lien on all assets;

     d. Volvo Financial Services, owed approximately $130,000 on
heavy equipment;

     e. Advantage Funding Commercial Capital Corp., owed
approximately $90,000 on dump trailers and Kenworth pump trucks;

     f. Delaware Leasing Group, owed $0 on Peterbilt trucks;

     g. New Mexico Workforce Solutions, owed $24,164 with a blanket
lien ;

     h. Hitachi, owed $13,683 on equipment;

     i. Stearns Bank, owed $5,625 on a Champion truck and trailer;


As adequate protection, the Debtor will make adequate protection
payments of $13,000 to Celtic for the months of July through
December 2021, which payments will pay interest and some principal
on the Celtic note in order to compensate Celtic for any
possibility of decrease in value of its asserted collateral
position. TCS will pay Celtic adequate protection of its secured
position during the fifth longer term use period and provide
post-petition, continuing and replacement liens on post-petition
assets of the Debtor of the same sort and in the same priority as
Celtic asserts it had pre-petition.

TCS has also entered into agreements with its purchase money lien
creditors to pay these amounts of adequate protection:

     a. Delaware Leasing is paid[sic];

     b. Advantage Funding Commercial Capital Corp (collateral two
Armor Lite Belly Dump Trailers and six Kenworth Trucks with Vacuum
Pumps) at $2,500 per month for six-month period; and

     c. Volvo Financial Services (two pieces of heavy equipment) at
$3,750 per month for the six-month period.

A copy of the motion is available for free at
https://bit.ly/3ycRnr0 from PacerMonitor.com.

                       *     *     *

A hearing on the Chapter 11 plan was held May 25, 2021.  TCS said
it needs to continue to use cash collateral pending approval of an
amended plan.

At the plan confirmation hearing, the Court admitted without
objection the Debtor's offer of proof as to what the Debtor's
principal would testify to if called as evidence in support of
confirmation. The tally of ballots was admitted into evidence
without objection. With the changes to the plan that will be
memorialized in the confirmation order, the Court confirmed the
Debtor's plan. The Debtor is directed to submit a confirmation
order, approved by the parties at the final hearing, to the Court
via e-orders. The Debtor may request a presentment hearing on the
confirmation order on short notice if necessary.

                  About Trucking & Contracting

Trucking & Contracting Services, LLC, is a trucking company in the
business of removing the produced water from the oil released from
wells located in Southern New Mexico and West Texas.  TCS runs 15
to 20 trucks on a daily basis.

TCS sought protection under Chapter 11 of the U.S. Bankruptcy Code
(Bankr. D.N.M. Case No. 19-11319-j11) on May 31, 2019, listing
under $50,000 in assets and $1 million to $10 million in
liabilities.  

Judge Robert H. Jacobvitz oversees the case.  

Diane Webb is the Debtor's counsel.

Celtic Capital Corporation, as lender, is represented by:

     J. Alexandra Rhim, Esq.
     HEMAR, ROUSSO & HEASLD, LLP
     15910 Ventura Blvd., 12th Floor
     Encino, CA 91436
     Tel: (818) 907-3135
     Fax: (818) 501-2985



TUPPERWARE BRANDS: Egan-Jones Keeps B+ Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on May 11, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Tupperware Brands Corporation.

Headquartered in Orlando, Florida, Tupperware Brands Corporation
operates as a consumer products company worldwide.



TWITTER INC: Egan-Jones Keeps B+ Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Twitter, Inc.

Headquartered in San Francisco, California, Twitter, Inc. provides
online social networking and microblogging service.



TYNDALL PARKWAY: Case Summary & 15 Unsecured Creditors
------------------------------------------------------
Debtor: Tyndall Parkway Apartments, LLC
        4141 E. 15th Street
        Panama City, FL 32404

Business Description: Tyndall Parkway Apartments, LLC is primarily
                      engaged in renting and leasing real estate
                      properties.

Chapter 11 Petition Date: May 25, 2021

Court: United States Bankruptcy Court
       Northern District of Florida

Case No.: 21-50044

Debtor's Counsel: Jodi Daniel Dubose, Esq.
                  STICHTER, RIEDEL, BLAIN & POSTLER, P.A.
                  41 N. Jefferson St., Suite 111
                  Pensacola, FL 32502
                  Tel: 850-637-1836
                  Email: jdubose@srbp.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Edward E. Wilczewski, president of
Managing Member Bella Group Inc.

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

https://www.pacermonitor.com/view/ZDYNLPY/Tyndall_Parkway_Apartments_LLC__flnbke-21-50044__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 15 Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. New Life Worship                                     $1,350,000
Center of Panama City
605 E. 5th Street
Lynn Haven, FL 32444

2. Edward E. Wilczewski             Personal Loan       $1,345,000
22851 N. 54 Street
Phoenix, AZ 85054

3. Charter Group of Arizona           Consulting          $633,345
22851 Mo. 54 Street                    Contract
Phoenix, AZ 85054

4. Auslander Consulting Group          Project            $545,000
2601 NW 23rd Blvd                    Management
Gainesville, FL 32605                 Contract

5. Burke Blue                      Legal Services          Unknown
221 McKenzie Avenue
Panama City, FL 32401

6. A-Z Home Maintenance             Contract for          $230,000
7021 Benton Drive                   Construction
Panama City, FL 32404                 Services

7. Nevin J. Zimmerman, Esq.        Legal Services          Unknown
525 Bunkers Cove Road
Panama City, FL 32401

8. HD Supply                        Construction           $31,000
P.O. Box 509058                      Materials
San Diego, CA
92150-9058

9. Andrew Ibrahim                  Money Loaned            $20,000
2601 Northwest 23rd Blvd
Ste. 10
Gainesville, FL 32605

10. Alpha One Real                  Commission             Unknown
Estate, Inc.                        Agreement
650 South Federal Highway
Hollywood, FL 33020

11. Gadoury & Gadoury                                      Unknown
& Associates
c/o Michael S. Jacques
601 Heritage Drive
Suite 141
Jupiter, FL 33458

12. Mahmound Yusra                                         Unknown
Nassar aka Michael Nasser
c/o Edmund Loos, Esq.
201 E. Pine Street
Suite 500
Orlando, FL 32801

13. Normand Gadoury                                        Unknown
c/o Michael Jacques
601 Heritage Drive
Suite 141
Jupier, FL 33458

14. Professional National                                  Unknown
General Contractors, LLC
c/o Edmond Loos, Esq.
201 E. Pine Street
Suite 500
Orlando, FL 32801

15. Tower Capital Group WP, LLC       Purchase &           Unknown
c/o Jon Polenberg                   Sale Agreement
Becker & Poliakoff PA
1 East Broward Blvd
Ste. 1800
Fort Lauderdale, FL 33301


US SILICA: Egan-Jones Keeps CC Senior Unsecured Ratings
-------------------------------------------------------
Egan-Jones Ratings Company, on May 18, 2021, maintained its 'CC'
foreign currency and local currency senior unsecured ratings on
debt issued by U.S. Silica Holdings, Inc. EJR also maintained its
'C' rating on commercial paper issued by the Company.

Headquartered in Katy, Texas, U.S. Silica Holdings, Inc. operates
as a producer of industrial silica and sand proppants.



US STEEL: Egan-Jones Keeps CCC- Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on May 21, 2021, maintained its 'CCC-'
foreign currency and local currency senior unsecured ratings on
debt issued by United States Steel Corporation. EJR also maintained
its 'C' rating on commercial paper issued by the Company.

Headquartered in Pittsburgh, Pennsylvania, United States Steel
Corporation operates as an integrated steel producer.



VENOCO LLC: California Lost Sovereign Immunity Appeal in Bankruptcy
-------------------------------------------------------------------
Alex Wolf of Bloomberg Law reports that a California government
agency failed to dodge litigation over its taking of an onshore oil
facility from bankrupt Venoco LLC, after the Third Circuit rejected
the state's bid to assert sovereign immunity.

State sovereign immunity defenses aren't absolute and can't be
asserted in certain bankruptcy proceedings where the court has to
enforce a debtors' property rights and facilitate distributions to
creditors, the U.S. Court of Appeals for the Third Circuit said in
a decision Monday, May 24, 2021.

                           About Venoco

Venoco, LLC, is a California-based and privately owned independent
energy company primarily focused on the acquisition, exploration,
production and development of oil and gas properties. As of April
2017, Venoco held interests in approximately 57,859 net acres, of
which approximately 40,945 are developed.

In the midst of a historic collapse in the oil and gas industry,
Venoco, Inc., the predecessor in interest to Venoco, LLC, and six
of Venoco, Inc.'s affiliates commenced voluntary Chapter 11 cases
(Bankr. D. Del. Lead Case No. 16-10655) on March 18, 2016, in
Delaware to address their overleveraged capital structure. In under
four months, the 2016 Debtors confirmed a plan eliminating more
than $1 billion in funded debt and other liabilities.

On April 17, 2017, each of Venoco, LLC, and six of its subsidiaries
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-10828).  As of the bankruptcy filing, the Debtors estimated
assets in the range of $10 million to $50 million and liabilities
of up to $100 million.

Judge Kevin Gross presides over the 2017 cases.  

The Debtors have hired Morris, Nichols, Arsht & Tunnell LLP and
Bracewell LLP as counsel; Zolfo Cooper LLC as restructuring and
turnaround advisor; Seaport Global Securities LLC as financial
advisor; and Prime Clerk LLC as claims, noticing and balloting
agent.


VORNADO REALTY: Egan-Jones Keeps BB+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 20, 2021, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Vornado Realty Trust.

Vornado Realty Trust is a real estate investment trust formed in
Maryland, with its primary office in New York City.



VOYAGER AVIATION: DBRS Lowers Long-Term Issuer Rating to SD
-----------------------------------------------------------
DBRS, Inc. downgraded the Long-Term Issuer Ratings of Voyager
Aviation Holdings, LLC and Voyager Finance Co. to Selective Default
(SD) from CCC. Concurrently, the Long-Term Senior Debt ratings of
Voyager and Voyager Finance Co. have been downgraded to 'D' from
CC. Additionally, the Company's Intrinsic Assessment (IA) has been
withdrawn. The rating actions remove the ratings from Under Review
with Negative Implications where they were placed in February 22,
2021. The downgrade follows the announcement by the Company that it
has completed its Exchange Offering for its Senior Notes due 2021
that was previously announced on March 30, 2021.

KEY RATING CONSIDERATIONS

The downgrades reflect our view that the Exchange was considered a
distressed exchange and the equivalent to a default on its Senior
Notes. As such, Voyager's Long-Term Issuer Rating of SD reflects
that the Company is still performing on its secured debt
obligations and operating as a going concern, while the Long-Term
Senior Debt rating is 'D'.

RATING DRIVERS

DBRS Morningstar notes that the result of the restructuring will be
an improvement in the Company's credit profile with strengthened
liquidity and enhanced financial flexibility. We will reinstate
Voyager's Intrinsic Assessment and reassess the Long-Term Issuer
Rating in the coming weeks based on the Company's revised capital
structure and business plan.

RATING RATIONALE

Per the Exchange offer, the existing shareholders of Voyager have
relinquished their equity stake in Voyager for a pro-rata share of
$15.0 million of 8.50% Senior Notes due 2026 (the New Notes).
Meanwhile, the holders of Voyager's $415.3 million of outstanding
8.50% Senior Notes due 2021 received 100% of the pro-forma equity
of Voyager, up to $150.0 million of the New Notes, and up to $200
million liquidation preference of preferred equity of an
intermediate wholly owned holding company subsidiary of Voyager.
The Company will maintain its existing management agreement with
Amedeo, but as part of the restructuring and recapitalization,
Amedeo has relinquished its 2.5% ownership in the Company for a
pro-rata share of $15 million in new Notes.

DBRS Morningstar views favorably the strong participation in the
Exchange and Restructuring of the holders of the Company's existing
senior notes with 98.49% participating in the Offer. As a result of
the strong uptake by bondholders, Voyager surpassed the necessary
threshold to pursue an out-of-court transaction. We see the ability
to execute the restructuring and recapitalization outside of a
court process as likely to make for a more efficient restructuring
which should allow for management to focus on navigating the still
challenging global aviation market and execute on potential growth
opportunities.

Notes: All figures are in U.S. dollars unless otherwise noted.


WESTERN DIGITAL: Egan-Jones Keeps B+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on May 13, 2021, maintained its 'B+'
foreign currency and local currency senior unsecured ratings on
debt issued by Western Digital Corporation.

Headquartered in San Jose, California, Western Digital Corporation
is an American computer hard disk drive manufacturer and data
storage company, headquartered in San Jose, California.



WESTERN URANIUM: Incurs $291,614 Net Loss in First Quarter
----------------------------------------------------------
Western Uranium & Vanadium Corp. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $291,614 on $16,155 of lease revenue for the three
months ended March 31, 2021, compared to a net loss of $718,470 on
$11,155 of lease revenue for the three months ended March 31,
2020.

As of March 31, 2021, the Company had $26.45 million in total
assets, $4.05 million in total liabilities, and $22.40 million in
total shareholders' equity.

The Company has incurred continuing losses from its operations and
negative operating cash flows from operations and as of March 31,
2021, the Company had an accumulated deficit of $11,379,073 and
working capital of $3,695,360.

Since inception, the Company has met its liquidity requirements
principally through the issuance of notes and the sale of its
common shares.  On Feb. 16, 2021, the Company closed on a
non-brokered private placement of 3,250,000 units at a price of CAD
$0.80 per unit.  The aggregate gross proceeds raised in the private
placement amounted to CAD $2,600,000 (USD $1,950,509 in net
proceeds).  On March 1, 2021, the Company closed on a non-brokered
private placement of 3,125,000 units at a price of CAD $0.80 per
unit.  The aggregate gross proceeds raised in the private placement
amounted to CAD $2,500,000 (USD $1,918,797 in net proceeds).

The Company's ability to continue its operations and to pay its
obligations when they become due is contingent upon the Company
obtaining additional financing. Management's plans include seeking
to procure additional funds through debt and equity financings, to
secure regulatory approval to fully utilize its kinetic separation
technology and to initiate the processing of ore to generate
operating cash flows.

There are no assurances that the Company will be able to raise
capital on terms acceptable to the Company or at all, or that cash
flows generated from its operations will be sufficient to meet its
current operating costs.  If the Company is unable to obtain
sufficient amounts of additional capital, it may be required to
reduce the scope of its planned product development, which could
harm its financial condition and operating results, or it may not
be able to continue to fund its ongoing operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern to sustain operations for at least one
year from the issuance of these condensed consolidated financial
statements.  

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

https://www.sec.gov/Archives/edgar/data/1621906/000121390021027162/f10q0321_westernuranium.htm

                 About Western Uranium & Vanadium

Western Uranium & Vanadium Corp. is a Colorado based uranium and
vanadium conventional mining company focused on low cost near-term
production of uranium and vanadium in the western United States,
and development and application of kinetic separation.

The Company reported a net loss of $2.39 million in 2020 following
a net loss of $2.11 million in 2019.

Mississauga, Canada-based MNP LLP, the Company's auditor since
2015, issued a "going concern" qualification in its report dated
April 15, 2021, citing that the Company has incurred continuing
losses and negative cash flows from operations and is dependent
upon future sources of equity or debt financing in order to fund
its operations. These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


WOC PACIFIC: Seeks to Hire Morrison Tenenbaum as Legal Counsel
--------------------------------------------------------------
WOC Pacific Garage Company LLC and its affiliates seek approval
from the U.S. Bankruptcy Court for the Eastern District of New York
to employ Morrison Tenenbaum PLLC as legal counsel.

The firm's services include:

   a. advising the Debtors with respect to its powers and duties in
the management of its bankruptcy estate;

   b. assisting in any amendments of the Debtors' bankruptcy
schedules and other financial disclosures and in the preparation,
review or amendment of the Debtors' disclosure statement and plan
of reorganization;

   c. negotiating with creditors and taking the necessary legal
steps to confirm and consummate a plan of reorganization;

   d. preparing legal papers to be filed by the Debtors in its
Chapter 11 case;

   e. appearing before the bankruptcy court to represent and
protect the interest of the Debtors and the estates; and

   g. performing all other legal services for the Debtors that may
be necessary and proper for an effective reorganization.

Morrison Tenenbaum will be paid at these rates:

     Attorneys                  $450 to $595 per hour
     Associates                 $380 per hour
     Paraprofessionals          $225 per hour

The firm will also be reimbursed for reasonable out-of-pocket
expenses incurred.  The retainer fee is $15,000.

Lawrence Morrison, Esq., a partner at Morrison Tenenbaum, 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:

     Lawrence F. Morrison, Esq.
     Brian J. Hufnagel, Esq.
     Morrison Tenenbaum PLLC
     87 Walker Street, Floor 2
     New York, NY 10013
     Tel: (212) 620-0938
     Email: lmorrison@m-t-law.com
            bjhufnagel@m-t-law.com

                  About WOC Pacific Garage Company

WOC Pacific Garage Company, LLC operates a parking garage located
at 670 Pacific St., Brooklyn, N.Y.

WOC Pacific Garage Company filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
21-40778) on March 26, 2021. Perry Finkelman, the managing member,
signed the petition. At the time of the filing, the Debtor
disclosed $37,227 in assets and $1,040,856 in liabilities.
Morrison Tenenbaum, PLLC represents the Debtor as legal counsel.


Z REAL ESTATE: Seeks to Hire Rodeo Realty as Real Estate Broker
---------------------------------------------------------------
Z Real Estate Holdings, LLC seeks approval from the U.S. Bankruptcy
Court for the Central District of California to employ Rodeo
Realty, Inc. as real estate broker.

The Debtor needs a real estate broker to market and sell its real
property located at 29865 Knoll View Dr. Rancho Palos Verdes,
Calif.

The firm will be paid a commission of 5 percent of the gross sales
price of the property.

Susan Hackett, a member of Rodeo Realty, disclosed in a court
filing that her firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Susan L. Hackett
     Rodeo Realty, Inc.
     202 North Canon Drive
     Beverly Hills, CA 90210
     Tel: (310) 633-1431

                   About Z Real Estate Holdings

Z Real Estate Holdings, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. C.D. Calif.
21-12171) on March 9, 2021. At the time of filing, the Debtor had
between $1 million and $10 million in both assets and liabilities.
Judge Barry Russell oversees the case. Totaro & Shanahan represents
the Debtor as legal counsel.


ZYNERBA PHARMA: Agreement to Settle Zygel-Related Suit Reached
--------------------------------------------------------------
Zynerba Pharmaceuticals, Inc. said in its Form 10-Q Report filed
with the Securities and Exchange Commission on May 12, 2021, for
the quarterly period ended March 31, 2021, that the company and the
individual defendants have recently reached an agreement in
principle to settle the putative class action suit related to
product candidate Zygel ("ZYN002").

On October 23, 2019, a putative class action complaint was filed
against the Company and certain of its current officers in the
United States District Court for the Eastern District of
Pennsylvania, with an amended complaint filed on March 9, 2020.

This action was purportedly brought on behalf of a putative class
of Zynerba investors who purchased the Company's publicly traded
securities between March 11, 2019 and September 17, 2019.

The complaint alleges that Defendants made certain material
misstatements and omissions relating to product candidate Zygel in
alleged violation of Section 10(b) of the Exchange Act, Rule 10b-5
promulgated thereunder, and Section 20(a) of the Exchange Act.

Specifically, plaintiff claims that Defendants made false
statements or failed to disclose that: (i) Zygel was proving unsafe
and not well-tolerated in the BELIEVE 1 clinical trial; (ii) that
the foregoing created a foreseeable, heightened risk that Zynerba
would fail to secure the necessary regulatory approvals for
commercializing Zygel for the treatment of developmental and
epileptic encephalopathies in children and adolescents, and (iii)
as a result the Company's public statements and public filings were
materially false and misleading to investors.

The Company's motion to dismiss the plaintiffs' complaint was
denied on November 25, 2020.

The Company and the individual defendants have reached an agreement
in principle to settle this action that is subject to the
preliminary approval and final approval of the court.

Zynerba said, "With respect to the foregoing matter, the Company
has previously incurred and expensed fees and expenses in an amount
less than its insurance policy deductible of $2.0 million.  The
Company's insurers have undertaken to cover the amount of the
settlement payment in excess of the remainder of the insurance
policy deductible, if the proposed settlement is finally approved
by the Court. As of December 31, 2020, the Company has accrued both
the amount of the settlement payment under the agreement in
principle, and a corresponding insurance receivable from its
insurers."

The Company and the individual defendants have denied, and continue
to deny, that they have committed any violations of law or breaches
of duty as alleged in the Shareholder Class Action and make no
admission of liability or any form of wrongdoing.

Zynerba Pharmaceuticals, Inc. provides pharmaceutically-produced
ntransdermal cannabinoid therapies for rare and near-rare
neuropsychiatric disorders. The company is committed to improving
the lives of patients and their families living with severe,
chronic health conditions including Fragile X syndrome, or FXS,
autism spectrum disorder, or ASD, 22q11.2 deletion syndrome, or
22q, and a heterogeneous group of rare and ultra-rare epilepsies
known as developmental and epileptic encephalopathies, or DEE. The
company is based in Devon, Pennsylvania.



                            *********

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S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2021.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

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