/raid1/www/Hosts/bankrupt/TCR_Public/210608.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, June 8, 2021, Vol. 25, No. 158

                            Headlines

1121 PIER VILLAGE: Seeks to Hire Obermayer as Legal Counsel
37 CALUMET STREET: May Continue Interim Cash Collateral Access
5 STAR PROPERTY: Gets OK to Hire StarCross Management as Accountant
ADARA ENTERPRISES: Gets OK to Hire Gellert as Co-Counsel
ADARA ENTERPRISES: Gets OK to Hire Loeb & Loeb as Legal Counsel

AFFILIATED PHYSICIANS: Seeks to Hire Windsor Strategy Partners
AKCEL CONSTRUCTION: Liquidating Agent Gets OK to Hire Hiday & Ricke
ALLEGIANT TRAVEL: Moody's Alters Outlook on Ba3 CFR to Positive
AMERICAN TELECONFERENCING: Moody's Withdraws Caa2 CFR
AT HOME GROUP: Reports First Quarter Fiscal 2022 Financial Results

BAIC: Has Until Sept. 30 to File Plan & Disclosure Statement
BETA MUSIC: Gets OK to Hire Lockett + Horwitz as Special Counsel
BLADE GLOBAL: $1M Sale to Blade Acquisition to Fund Plan
BOART LONGYEAR: Moody's Lowers CFR to Ca on Recapitalization Plan
BODY TEK: Seeks to Hire Susan D. Lasky as Legal Counsel

BOMBARDIER INC: Moody's Rates New $1BB Unsecured Notes 'Caa2'
BOUCHARD TRANSPORTATION: Akin Gump Out as Bouchard III's Counsel
BRENDA NESTOR: Voluntary Chapter 11 Case Summary
BROOKLYN IMMUNOTHERAPEUTICS: Registers 8.1M Shares Under Stock Plan
BURN FITNESS: Gets Court Nod to Use Cash Collateral Thru June 30

CAMERON TRANSPORT: Has Until Sept. 3 to File Plan & Disclosures
CARESTREAM DENTAL: Moody's Hikes CFR to B2 on Earnings Recovery
CHOATES G. CONTRACTING: Gets OK to Hire Keller Williams as Realtor
CORSAIR GAMING: Moody's Upgrades CFR to Ba3, Outlook Stable
COSMOLEDO LLC: Maison Kayser Creditors Claim PPP Loan

CRED INC: Court Judge Pauses Third-Party Chapter 11 Claims
CYCLE FORCE: Committee Taps Cutler Law Firm as Associate Counsel
CYCLE FORCE: Committee Taps Frost Brown as Bankruptcy Counsel
D.W. TRIM: Has Until July 26 to File Plan & Disclosure Statement
DEER CREEK: Has Until July 1 to File Plan & Disclosure Statement

ENTRUST ENERGY: Committee Hires FTI Consulting as Financial Advisor
ENTRUST ENERGY: Committee Hires McDermott Will as Legal Counsel
EVERYTHING BLOCKCHAIN: Posts $767K Profit in First Quarter
FIRST ADVANTAGE: IPO Filing No Impact on Moody's 'B2' CFR
GOLF TAILOR: June 15 Hearing on Continued Cash Collateral Access

GRACEWAY SOUTH: Case Summary & 20 Largest Unsecured Creditors
GRACIE'S VENTURES: Cash Collateral Use Extended to Aug 31
GRAHAM HOLDINGS: Moody's Affirms Ba1 CFR & Alters Outlook to Stable
GREEN VALLEY: Gets OK to Hire Scott N. Silver as Special Counsel
GULF MEDICAL: July 9 Disclosure Statement Hearing Set

HELLENIC PETROLEUM: Case Summary & 20 Largest Unsecured Creditors
HENRY ANESTHESIA: Trustee Hires Sovran Management as Administrator
HERTZ CORP: Ad Hoc Second Lien Group Says Plan Unconfirmable
HERTZ CORP: BOKF N.A. Says Disclosure Statement Deficient
HERTZ CORP: N.J. Judge Will Not Toss Revised $56 Mil. Clawback Suit

HERTZ CORP: Retired Executives Oppose to ADR Discontinuation
HERTZ CORP: To Start $1.65 Billion Leveraged Loan Sale
HOOKIN' C RANCH: Seeks Access to West One Financial, et al. Cash
HOOKIN' C RANCH: Seeks to Hire Stokes Law as Legal Counsel
HOPLITE INC: Taps Sierra Constellation as Investment Banker

HOSPITALITY INVESTORS: Menzer & Hill Pursuing FINRA Claims
HOVNANIAN ENTERPRISES: Reports Fiscal 2021 Second Quarter Results
HUSCH & HUSCH: Seeks to Hire Heritage Moultray as Realtor
INVESTVIEW INC: Revises Deadlines Under SPA With DBR Capital
JAKKS PACIFIC: Signs $67.5M ABL Revolving Credit Facility

JDS FOURTH: June 10 Deadline Set for Panel Questionnaires
KATERRA INC: Case Summary & 40 Largest Unsecured Creditors
KATERRA INC: Hits Chapter 11 Bankruptcy Protection
KAUMANA DRIVE: Unsecureds Will Get 36% of Claims in Joint Plan
LEVEL EIGHT: Voluntary Chapter 11 Case Summary

LEVEL UP DEVELOPMENTS: Seeks to Hire Andersen Law Firm as Counsel
LINDA MAR IMPORTS: May Use Cash Collateral Until June 25
M&M BEDDING: Seeks to Hire Drescher & Associates as Legal Counsel
MADISON IAQ: Moody's Assigns First Time B2 Corporate Family Rating
MCKISSOCK INVESTMENT: Moody's Assigns First Time 'B3' CFR

MIDTOWN CAMPUS: Court Grants Cash Collateral Access Thru July 31
MIND TECHNOLOGY: Incurs $4 Million Net Loss in First Quarter
MJ GRAPHICS: Seeks to Hire Baker & Associates as Legal Counsel
MONAKER GROUP: Delays Filing of Form 10-K For Year Ended Feb. 28
MONAKER GROUP: Investor Defers 50% of Note Increase

MOTORMAX FINANCIAL: Seeks to Hire MVP Law as Special Counsel
NATIONAL RIFLE ASSOCIATION: Drops the Federal Lawsuit Vs. N.Y.
NEWELL MOWING: July 13 Plan Confirmation Hearing Set
NS8 INC:Ex-Employee Asks Discovery Block Due to Incrimination Fear
NUVEI TECHNOLOGIES: Simplex Deal No Impact on Moody's Ba3 CFR

OMKAR HOTELS: Case Summary & 20 Largest Unsecured Creditors
ONRD INC: Seeks to Hire Hood & Bolen as Legal Counsel
PAUL F. ROST: Third Amended Plan Confirmed by Judge
PETROTEQ ENERGY: Produces Initial Load of Sales Oil
PIAGGIO AMERICA: Seeks Court Approval to Hire Zeus Appraisals

POLYMER INSTRUMENTATION: Seeks to Hire Beard Law as Special Counsel
PRESTIGE BRAND: Moody's Rates New $600M Secured Term Loan 'Ba2'
PURDUE PHARMA: Asks for 75-Day Extension of Opioid Suit Shield
QUOTIENT LIMITED: Incurs $108.5M Net Loss in FY Ended March 31
RAPID AMERICAN CORP: Files Plan to Deal With Asbestos Claims

RECOVERY WORKS: Seeks to Hire Mitchell A. Sommers as Legal Counsel
RENAISSANCE RESTORATION: Seeks to Hire Woronoff Hyman as Accountant
RESTORNATIONS: Has Until Sept. 30 to File Plan & Disclosures
RVH INVESTMENTS: Seeks to Hire Hood & Bolen as Legal Counsel
SILVERSIDE SENIOR: Case Summary & 3 Unsecured Creditors

SOAS LLC: Seeks to Hire Pharmacy Development as Bookkeeper
VICTORIA TOWERS: Sanford Avenue Says Plan Not Feasible
VIDEOTRON LTEE: Moody's Gives Ba1 Rating on New Unsecured Notes
VIENTO WINES: Gets OK to Hire Pacific Crest as Realtor
WASHINGTON PRIME: Forbearance Period Extended Until June 9

WITCHEY ENTERPRISES: Updates Administrative Expense Claim Details
WOODBRIDGE GROUP: Court Backs Contempt of Unregistered Agent
WORLDVENTURES: Enters Into Binding Agreement with Verona Int'l
ZUAITER COMPANY: Seeks Court Approval to Hire ABS Accounting
[*] Potter Anderson Names Katherine Good Bankruptcy Practice Head

[*] Sklar Kirsh Partner Robbin Itkin Named to 2021 Chambers USA
[^] Large Companies with Insolvent Balance Sheet

                            *********

1121 PIER VILLAGE: Seeks to Hire Obermayer as Legal Counsel
-----------------------------------------------------------
1121 Pier Village LLC and its affiliates seek approval from the
U.S. Bankruptcy Court for the Eastern District of Pennsylvania to
employ Obermayer Rebmann Maxwell & Hippel, LLP to serve as legal
counsel in their Chapter 11 cases.

The firm's services include:

   a. providing the Debtors and their management with legal advice
regarding their powers and duties under the Bankruptcy Code;

   b. assisting in the preparation of legal papers, including a
Chapter 11 plan and disclosure statement; and

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

The hourly rates for the firm's attorneys range from $400 to $650.
The firm charges $90 per hour for paralegal services.

Obermayer will receive reimbursement for out-of-pocket expenses
incurred.

Edmond George, Esq., a partner at Obermayer, 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:

     Edmond M. George, Esq.
     Obermayer Rebmann Maxwell & Hippell LLP
     1500 Market Street, Suite 3400
     Philadelphia, PA 19102
     Tel: (215) 665-3140
     Email: edmond.george@obermayer.com

                      About 1121 Pier Village

Philadelphia, Pa.-based 1121 Pier Village, LLC sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Pa. Case No.
21-11466) on May 23, 2021.  Alex Halim, operating manager, signed
the petition.  At the time of the filing, the Debtor had between
$10 million and $50 million in both assets and liabilities.  Judge
Eric L. Frank oversees the case.  Obermayer Rebmann Maxwell &
Hippell, LLP is the Debtor's legal counsel.


37 CALUMET STREET: May Continue Interim Cash Collateral Access
--------------------------------------------------------------
Judge Frank J. Bailey authorized 37 Calumet Street, LLC to use cash
collateral on an interim basis on the same terms and conditions as
previously allowed by the Court through August 3, 2021, there being
no objections to the Debtor's motion.

The Court directed the Debtor to file a further motion for use of
cash collateral by 4:30 p.m. on July 23, 2021.  

The court shall hold a hearing on August 3, 2021, at 11 a.m.
Objections must be filed by 12 noon on August 2.  

A copy of the order is available for free at https://bit.ly/3x6qwfd
from PacerMonitor.com.

                   About 37 Calumet Street, LLC

37 Calumet Street LLC filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Case No.
20-12253) on Nov. 19, 2020. The petition was signed by Patricia
Hounsell, its manager.  At the time of filing, the Debtor disclosed
$1 million to $10 million in both assets and liabilities.

Judge Frank J. Bailey oversees the case.

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



5 STAR PROPERTY: Gets OK to Hire StarCross Management as Accountant
-------------------------------------------------------------------
5 Star Property Group, Inc. received approval from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
StarCross Management, LLC as its accountant.

The firm's services include:

   a. preparing tax returns and conducting tax research, including
contacting the Internal Revenue Service;

   b. performing normal accounting services as required by the
Debtor; and

   c. assisting the Debtor in preparing court-ordered reports and
any documents necessary for the Debtor's disclosure statement.

StarCross Management will be paid at these rates:

     Accountants                 $250 per hour
     Accounting Staffs           $65 to $150 per hour
     Administrative Services     $65 per hour

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

The retainer fee is $1,500.

Jonathan Miller, a partner at StarCross Management, 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:

     Jonathan E. Miller
     StarCross Management, LLC
     5010 E Shea Blvd, Suite 140
     Scottsdale, AZ 85254
     Tel:(602) 535-1197
     Email: jmiller@millerjcpa.com

                    About 5 Star Property Group

5 Star Property Group, Inc. sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
20-07801) on Oct. 20, 2020, listing under $1 million in both assets
and liabilities.  Judge Catherine Peek Mcewen oversees the case.
Buddy D. Ford, P.A. and StarCross Management, LLC serve as the
Debtor's legal counsel and accountant, respectively.


ADARA ENTERPRISES: Gets OK to Hire Gellert as Co-Counsel
--------------------------------------------------------
Adara Enterprises Corp. received approval from the U.S. Bankruptcy
Court for the District of Delaware to hire Gellert Scali Busenkell
& Brown, LLC to serve as co-counsel with Loeb & Loeb, LLP, the
other firm handling its Chapter 11 case.

The firm's services include:

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

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

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

     d. taking all necessary actions to protect and preserve the
Debtor's estate including prosecuting actions on the Debtor's
behalf, defending any action commenced against the Debtor and
representing the Debtor in negotiations concerning litigation in
which it is involved;

     e. preparing pleadings;

     f. advising the Debtor in connection with any potential sale
of assets or investment by a third party;

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

     h. advising the Debtor regarding tax matters;

     i. taking necessary actions to negotiate, prepare and obtain
approval of a disclosure statement and confirmation of a Chapter 11
plan; and

     j. other necessary legal services for the Debtor in connection
with the administration of its Chapter 11 case.

The firm's services will be provided mainly by Ronald Gellert,
Esq., who will be paid at the rate of $475 per hour.

Gellert was paid a retainer of $25,000.

Ronald Gellert, Esq., a partner at Gellert, disclosed in a court
filing that his firm is a "disinterested person" within the meaning
of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Ronald S. Gellert, Esq.
     Gellert Scali Busenkell & Brown, LLC
     1201 N. Orange Street, Suite 300
     Wilmington, DE 19801
     Tel: 302-425-5806
     Fax: 302-425-5814
     E-mail: rgellert@gsbblaw.com

                   About Adara Enterprises Corp.

New York-based Adara Enterprises Corp. operates as an asset
management business.  Currently, Adara Enterprises' primary asset
is quantitative trading software, which was originally developed at
significant expense over the course of 10 to 15 years by Clinton
Group, Inc. and has been used to assist in trades of more than $50
billion by Clinton and its former licensees.
  
Adara Enterprises sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 21-10736) on April 22,
2021.  At the time of the filing, the Debtor had estimated assets
of less than $10 million and liabilities of between $10 million and
$50 million.  
  
Judge J. Kate Stickles oversees the case.

Loeb & Loeb, LLP and Gellert Scali Busenkell & Brown, LLC serve as
the Debtor's legal counsel.  Donlin Recano & Co, Inc. is the claims
and noticing agent.


ADARA ENTERPRISES: Gets OK to Hire Loeb & Loeb as Legal Counsel
---------------------------------------------------------------
Adara Enterprises Corp. received approval from the U.S. Bankruptcy
Court for the District of Delaware to hire Loeb & Loeb, LLP as its
legal counsel.

The firm's services include:

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

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

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

     d. taking all necessary actions to protect and preserve the
Debtor's estate including prosecuting actions on the Debtor's
behalf, defending any action commenced against the Debtor and
representing the Debtor in negotiations concerning litigation in
which it is involved;

     e. preparing pleadings;

     f. advising the Debtor in connection with any potential sale
of assets or investment by a third party;

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

     h. advising the Debtor regarding tax matters;

     i. taking necessary actions to negotiate, prepare and obtain
approval of a disclosure statement and confirmation of a Chapter 11
plan; and

     j. other necessary legal services for the Debtor in connection
with the administration of its Chapter 11 case.

The firm's services will be provided mainly by Daniel Besikof,
Esq., and Bethany Simmons, Esq., who charge $930 per hour and $810
per hour, respectively.

Mr. Besikof disclosed in a court filing that his firm is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.

Loeb & Loeb can be reached through:

     Daniel B. Besikof, Esq.
     Bethany D. Simmons, Esq.
     Loeb & Loeb, LLP
     345 Park Avenue
     New York, N.Y. 10154
     Tel: (212) 407-4000
     Fax: (646) 417-6335
     Email: dbesikof@loeb.com;
            bsimmons@loeb.com

                   About Adara Enterprises Corp.

New York-based Adara Enterprises Corp. operates as an asset
management business.  Currently, Adara Enterprises' primary asset
is quantitative trading software, which was originally developed at
significant expense over the course of 10 to 15 years by Clinton
Group, Inc. and has been used to assist in trades of more than $50
billion by Clinton and its former licensees.
  
Adara Enterprises sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 21-10736) on April 22,
2021.  At the time of the filing, the Debtor had estimated assets
of less than $10 million and liabilities of between $10 million and
$50 million.  
  
Judge J. Kate Stickles oversees the case.

Loeb & Loeb, LLP and Gellert Scali Busenkell & Brown, LLC serve as
the Debtor's legal counsel.  Donlin Recano & Co, Inc. is the claims
and noticing agent.


AFFILIATED PHYSICIANS: Seeks to Hire Windsor Strategy Partners
--------------------------------------------------------------
Affiliated Physicians and Employers Master Trust seeks approval
from the U.S. Bankruptcy Court for the District of New Jersey to
employ Windsor Strategy Partners, Inc., a Princeton, N.J.-based
actuary.

The Debtor needs the firm to provide estimates of projected
liabilities and estimates essential to its operations.

David Wilson, chief executive officer of Windsor Strategy Partners,
Inc. disclosed in a court filing that his firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     David Wilson
     Windsor Strategy Partners, Inc.
     777 Alexander Road, Suite 201
     Princeton, NJ 08540
     Tel: (609) 275-6550

              About Affiliated Physicians and Employers
                           Master Trust

Affiliated Physicians and Employers Master Trust (doing business as
Members Health Plan NJ) sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 21-14286) on May 24, 2021.
Lawrence Downs, chairman of Affiliated Physicians, signed the
petition.  In the petition, the Debtor disclosed total assets of
$6,303,036 and total liabilities of $1,726,938.  Judge Michael B.
Kaplan oversees the case.  Genova Burns, LLC and Withumsmith +
Brown, PC serve as the Debtor's legal counsel and accountant,
respectively.


AKCEL CONSTRUCTION: Liquidating Agent Gets OK to Hire Hiday & Ricke
-------------------------------------------------------------------
Jason Burgess, the liquidating agent appointed in the Chapter 11
cases of Akcel Construction, LLC and Alpha Building Group, Inc.,
received approval from the U.S. Bankruptcy Court for the Middle
District of Florida to hire Hiday & Ricke, P.A. as special
counsel.

The firm will assist the liquidating agent with legal actions to
collect on numerous monetary judgments.

Hiday & Ricke will receive a contingent fee of one-third of the
amount recovered for the Debtor's estate and reimbursement of
actual costs incurred.

Jeffrey Becker, Esq., the firm's attorney who will be providing the
services, disclosed in a court filing that he does not represent
interests adverse to the Debtor's estate.

Hiday & Ricke can be reached through:

     Jeffrey R. Becker, Esq.
     Hiday & Ricke, P.A.
     P.O. Box 550858
     Jacksonville, FL 32255-0858
     Tel: 904-363-2769
     Fax: 904-363-0538
     Email: jbecker@hidayricke.com

                     About Akcel Construction

Maitland, Fla.-based Akcel Construction, LLC is a privately held
company that provides shell construction services to builders
across Florida and the Southeastern region.

Akcel Construction and its affiliate, Alpha Building Group Inc.,
sought Chapter 11 protection (Bankr. M.D. Fla. Lead Case No.
20-03210) on June 8, 2020. Rubi Akooka, managing member, signed the
petitions.  At the time of the filing, each Debtor had between $1
million and $10 million in both assets and liabilities.  Judge Lori
V. Vaughan oversees the cases.  

Latham, Luna, Eden & Beaudine, LLP and Strombeck Consulting, Inc.
serve as the Debtors' legal counsel and accountant, respectively.

On Dec. 14, 2020, the court confirmed the Debtors' joint Chapter 11
plan of reorganization.  Jason A. Burgess is the liquidating agent
appointed under the plan.


ALLEGIANT TRAVEL: Moody's Alters Outlook on Ba3 CFR to Positive
---------------------------------------------------------------
Moody's Investors Service affirmed its ratings of Allegiant Travel
Company: Ba3 corporate family rating, Ba3-PD probability of default
rating and Ba3 senior secured rating. Moody's also upgraded the
speculative grade liquidity rating to SGL-1 from SGL-2 and changed
the ratings outlook to positive from negative.

"Allegiant is leading the performance recovery of the US airlines,
both operationally and financially," said Moody's Lead Analyst,
Jonathan Root. "Its low-cost airline operating model, with a
network serving leisure travelers, mainly in smaller US cities, is
proving to be resilient through the pandemic," continued Root.

The affirmation reflects Moody's expectation that revenue in the
second quarter of 2021 will reach about 85% of the level in the
same quarter of 2019, the strongest of the US carriers. Allegiant
was the only US airline that operated more capacity in the first
quarter of 2021 than in the first quarter of 2019. Further, the
affirmation is supported by Moody's view that earnings and free
cash flow will be positive in upcoming quarters and for the full
year 2021.

The positive outlook reflects Moody's expectation for continuing
recovery of demand and growth of air traffic, strengthening of
credit metrics with debt-to-EBITDA approaching 2.75x by the end of
2022 and sustained strong liquidity.

The upgrade of the speculative grade liquidity rating to SGL-1
reflects Moody's expectation that cash and short term investments
will remain above $1 billion, at least through 2022 and that
aggregate free cash flow across 2021 and 2022 will be positive.

RATINGS RATIONALE

The Ba3 corporate family rating reflects the financial benefits of
Allegiant's differentiated airline operating model that results in
limited competition across about 80% of its routes. Moody's expects
Allegiant to continue to achieve one of the highest operating
margins of the airlines it rates. Moody's also expects
debt-to-EBITDA of about 3x at the end of 2021. The potential for
sustained high capital investment in the fleet that weighs on free
cash flow generation and execution risk associated with the
Sunseeker resort project are balancing factors for the Ba3 rating.
Financial policy with historically limited returns to shareholders
and keeping financial leverage below 3.5x is supportive of the
ratings.

The SGL-1 reflects very good liquidity, with $1.16 billion of cash
at March 31, 2021, pro forma for the $335 million of new equity
issued in May and the $98 million the company will receive under
the second extension of the coronavirus Payroll Support Program
("PSP"). There is also a $50 million revolver that was undrawn at
March 31, 2021.

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

The ratings could be upgraded if Allegiant maintains strong
liquidity, with cash and short-term investments remaining above
$700 million. Improved credit metrics, including debt-to-EBITDA
sustained below 3.5x could also support an upgrade. The ratings
could be downgraded if operating challenges or changes to the
company's financial policy result in debt-to-EBITDA being sustained
above 4x. Deterioration in liquidity, such that cash and short-term
investments fall below $500 million while reported debt remains
above $800 million could also lead to a ratings downgrade as could
free cash flow from airline operations turning negative on a
sustained basis.

The principal methodology used in these ratings was Passenger
Airline Industry published in April 2018.

The following rating actions were taken:

Affirmations:

Issuer: Allegiant Travel Company

Corporate Family Rating, Affirmed Ba3

Probability of Default Rating, Affirmed Ba3-PD

Senior Secured Bank Credit Facility, Affirmed Ba3 (LGD3)

Senior Secured Regular Bond/Debenture, Affirmed Ba3 (LGD3)

Upgrades:

Issuer: Allegiant Travel Company

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

Outlook Actions:

Issuer: Allegiant Travel Company

Outlook, Changed To Positive From Negative

Allegiant Travel Company, headquartered in Las Vegas, Nevada, is a
publicly traded (NASDAQ: ALGT) operator of a low-cost passenger
airline marketed to leisure travelers in small cities, selling air
travel, hotel rooms, rental cars and other travel related services
on a stand-alone or bundled basis. Today, the company operates
about 580 routes across the US, up from more than 450 in 2019.
Allegiant reported $1.841 billion of revenue in 2019 and generated
revenues of $860 million for the last 12 months ended March 31,
2021.


AMERICAN TELECONFERENCING: Moody's Withdraws Caa2 CFR
-----------------------------------------------------
Moody's Investors Service has withdrawn American Teleconferencing
Services, Ltd.'s (ATS) Caa2 Corporate Family Rating and the Caa1
ratings for the company's first lien credit facilities. Prior to
the withdrawal, the outlook for the ratings was stable.

Withdrawals:

Issuer: American Teleconferencing Services, Ltd.

Corporate Family Rating, Withdrawn , previously rated Caa2

Probability of Default Rating, Withdrawn , previously rated
Caa2-PD

Senior Secured Bank Credit Facility, Withdrawn , previously rated
Caa1 (LGD3)

Outlook Actions:

Issuer: American Teleconferencing Services, Ltd.

Outlook, Changed To Rating Withdrawn From Stable

RATINGS RATIONALE

Moody's has decided to withdraw the ratings because it believes it
has insufficient or otherwise inadequate information to support the
maintenance of the ratings.

COMPANY PROFILE

American Teleconferencing Services, Ltd. is a wholly-owned
subsidiary of Premiere Global Services, Inc (PGi). PGi was acquired
by affiliates of Siris Capital Group, LLC in 2015.


AT HOME GROUP: Reports First Quarter Fiscal 2022 Financial Results
------------------------------------------------------------------
At Home Group Inc. announced its financial results for the first
quarter ended May 1, 2021.

For the Thirteen Weeks Ended May 1, 2021

   * The Company opened nine and closed two stores in the first
     quarter of fiscal 2022, ending the quarter with 226 stores in

     40 states.  The Company opened a net eight stores since the
     first quarter of fiscal 2021, representing a 3.7% increase.

   * Net sales increased 182.9% to $537.1 million from $189.8
     million in the first quarter of fiscal 2021.

   * Comparable store sales increased 187.3% driven by strong
     demand, including approximately $45 million of estimated sales

     benefit attributable to stimulus payments not expected to
recur
     in future quarters and the continued execution of its
strategic     
     initiatives.  Reported comparable store sales in the first
and
     second quarters of fiscal 2021 were (46.5%) and 42.3%
     respectively.  Adjusting for the calendar shift as a result
of
     the 53rd week in fiscal year 2021, comparable store sales in
     the first and second quarters of fiscal 2021 would have been
     approximately 300 basis points lower and 800 basis points
     higher, respectively, largely due to the impact of temporary
     store closures during those periods related to the COVID-19
     pandemic.

   * Gross profit was $200.3 million compared to $16.4 million in
     the first quarter of fiscal 2021.  Gross margin was 37.3%
     compared to 8.6% in the prior year period primarily due
     to occupancy, depreciation, freight and distribution center
     expense leverage as a result of increased net sales and, to a

     lesser extent, product margin expansion.  The Company
continues
     to expect increased freight costs to significantly impact
gross
     margin in the second half of fiscal 2022.

   * Selling, general and administrative expenses increased 63.3%
to
     $108.5 million from $66.5 million in the first quarter of
     fiscal 2021.  As a percentage of net sales, SG&A decreased to

     20.2% from 35.0% in the prior year period primarily due to
     expense leverage as a result of increased sales.

   * Operating income was $89.4 million compared to a loss of
     $(372.1) million in the first quarter of fiscal 2021 that
     included a non-cash goodwill impairment charge of $319.7
     million.  Adjusted operating income1 increased to $90.0
million
     from a loss of $(52.3) million in the prior year period.
     Adjusted operating margin1 increased to 16.8% from (27.6)%
     driven by the gross margin and SG&A factors described above.

   * Interest expense increased to $8.1 million from $7.0 million
in
     the first quarter of fiscal 2021 primarily due to interest
     incurred on its 8.750% senior secured notes and $35.0 million

     term loan tranche, and partially offset by interest avoided
by
     the repayment of its term loan and no borrowings outstanding
     under its revolving credit facility.

   * Income tax expense was $19.7 million, and the Company's
     effective tax rate was 25.9%.  In the first quarter of fiscal

     2021, income tax benefit was $20.1 million, and its effective

     tax rate was 5.3%.

   * Net income was $56.3 million compared to a loss of $(358.9)
     million in the first quarter of fiscal 2021.  Adjusted Net
     Income was $60.7 million compared to a loss of $(39.2) million

     in the prior year period.

   * EPS was $0.81 compared to $(5.60) in the first quarter of
     fiscal 2021 and adjusted EPS1 was $0.87 compared to $(0.61) in

     the prior year period.

   * Adjusted EBITDA was $110.6 million compared to $(14.6) million

     in the first quarter of fiscal 2021.

Balance Sheet Highlights as of May 1, 2021

   * The Company had $150.5 million of cash and no borrowings
     outstanding under the ABL Facility compared to $43.6 million
of
     cash and $342.0 million of borrowings as of April 25, 2020.
     Borrowing availability under the ABL Facility was $325.2
     million, inclusive of $35.0 million of minimum required
     availability.

   * Net inventories decreased 9.3% to $369.0 million from $407.0
     million as of April 25, 2020.

   * Long-term debt was $308.6 million compared to $334.2 million
as
     of April 25, 2020. On April 30, 2021, the Company repaid in
     full the FILO Loans for $34.6 million, including a $2.0
million
     prepayment premium, which resulted in a $5.3 million loss on
     extinguishment of debt.

Subsequent Events

On May 6, 2021, the Company announced it has entered into a
definitive agreement to be acquired by funds affiliated with
Hellman & Friedman LLC.  Under the terms of the agreement, At Home
stockholders will receive $36.00 per share in cash.  The parties
currently expect the transaction to be completed in the third
quarter of calendar year 2021, subject to the satisfaction of
customary closing conditions, including the approval of At Home's
stockholders and expiration of the waiting period under the
Hart-Scott-Rodino Antitrust Improvements Act of 1976.  The
transaction is not subject to a financing condition. Upon
completion of the transaction, At Home will become a privately-held
company and At Home's shares will no longer trade on The New York
Stock Exchange.

Outlook and At Home Preliminary Proxy Filing Regarding Pending
Transaction

Given the pending transaction and the continued uncertainty related
to COVID-19, the Company is not providing formal guidance at this
time.

A full-text copy of the press release is available for free at:

https://www.sec.gov/Archives/edgar/data/1646228/000110465921075382/tm2118076d1_ex99-1.htm

                     About At Home Group Inc.

At Home Group Inc. (NYSE: HOME) is a home decor retailer offering
more than 50,000 on-trend home products to fit any budget or style,
from furniture, mirrors, rugs, art and housewares to tabletop,
patio and seasonal decor.  At Home is headquartered in Plano,
Texas, and currently operates 219 stores in 40 states.

At Home Group reported a net loss of $149.73 for the fiscal year
ended Jan. 30, 2021, compared to a net loss of $214.43 for the
fiscal year ended Jan. 25, 2020.  As of Jan. 30, 2020, the Company
had $2.52 billion in total assets, $2.04 billion in total
liabilities, and $484.16 million in total stockholders' equity.


BAIC: Has Until Sept. 30 to File Plan & Disclosure Statement
------------------------------------------------------------
Judge Victoria S. Kaufman has entered an order within which Debtor
BAIC must file a proposed chapter 11 plan and related disclosure
statement no later than September 30, 2021. In addition, the Court
will hold a continued chapter 11 status conference on October 14,
2021 at 1:00 p.m.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/34SXl3e from PacerMonitor.com at no charge.

                            About BAIC

BAIC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Cal. Case No. 21-10503) on March 24, 2021.  Steve
Awadalla, president, signed the petition.  In the petition, the
Debtor disclosed total assets of up to $50,000.  Judge Victoria S.
Kaufman oversees the case.  Michael E. Plotkin, Attorney at Law,
represents the Debtor.


BETA MUSIC: Gets OK to Hire Lockett + Horwitz as Special Counsel
----------------------------------------------------------------
Beta Music Group, Inc., and Get Credit Healthy, Inc. received
approval from the U.S. Bankruptcy Court for the Southern District
of Florida to hire Lockett + Horwitz as special counsel.

The Debtors need the firm's legal assistance in various corporate
and compliance matters relating to the Securities and Exchange
Commission and over-the-counter (OTC) markets.

The firm's hourly rates are as follows:

     Partners/Of Counsel   $450 per hour
     Associates            $300 per hour
     Paralegals            $130 per hour

Jessica Lockett, Esq., a partner at Lockett + Horwitz, disclosed in
a court filing that the firm and its attorneys do not hold
interests adverse to the Debtors and their bankruptcy estates.

The firm can be reached through:

     Jessica Lockett
     Lockett + Horwitz
     14 Orchard, Suite 200
     Lake Forest, CA 92630
     Phone: (949) 540-6540
     Fax: (949) 540-6578

                      About Beta Music Group

Weston, Fla.-based Beta Music Group, Inc., through its operating
subsidiary Get Credit Healthy, Inc. (www.getcredithealthy.com),
utilizes its proprietary processes, platform and software to
integrate with lenders to make it easier to recapture leads.

Beta Music Group and Get Credit Healthy, Inc. filed voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Fla. Lead Case No. 21-12199) on March 5, 2021.
Elizabeth Karwowski, president, signed the petitions.  In its
petition, Beta Music Group disclosed $802,688 in assets and
$1,336,478 in liabilities.

Judge Scott M. Grossman oversees the cases.

Markowitz Ringel Trusty & Hartog, PA and Lockett + Horwitz serve as
the Debtors' bankruptcy counsel and special counsel, respectively.
Access CFO, Inc. is the Debtors' accountant.


BLADE GLOBAL: $1M Sale to Blade Acquisition to Fund Plan
--------------------------------------------------------
Blade Global Corporation filed with the U.S. Bankruptcy Court for
the Northern District of California a Plan of Reorganization for
Small Business dated June 1, 2021.

The Debtor filed the bankruptcy case on March 1, 2021, for the
purpose of effectuating an orderly liquidation through an auction
and sale.  The sale was approved by the Court after an auction on
May 3, 2021.  The successful bidder was Blade Acquisition, Inc.
The gross purchase price was $1 million.  The deemed closing date
of the sale, after which point the Buyer is liable for nearly all
ongoing expenses of operation, is May 19, 2021.

Class 2 consists of the Secured claim of The Collin County Tax
Assessor/Collector in the amount of $10,805.  The Collin County Tax
Assessor/Collector shall retain the lien against its collateral for
2020 Ad Valorem Taxes plus any applicable penalties, interest and
fees pursuant to the Texas Property Tax Code Secs. 33.01 and 33.07
and receive full payment on its secured claim, to the extent it is
allowed, with interest on the Effective Date.

Class 3 consists of Non-priority unsecured creditors.  Holders of
allowed general unsecured claims will receive a pro rata
distribution of all Net Cash on the Effective Date and a further
distribution of any other sums recovered in litigation not later
than 90 days after the recovery of any such sums.

The equity security holders of the Debtor shall retain their
interests without modification.

The Debtor will retain possession of the property of the estate.
The Debtor will close the sale of substantially all of its assets
to the Buyer, Blade Acquisition, Inc. and deposit the $1 million in
proceeds into its DIP account.  The Debtor will, once court
approval is obtained, wire into its DIP account approximately $1
million from a Kraken cryptocurrency account in which it has an
interest.  The Debtor will bill the Buyer for $608,000 in
reimbursements from the Buyer for expenses of operation incurred
after May 19, 2021.

The total cash to fund the plan of a projected of $3,668,000 as of
a January 15, 2022 effective date will be reduced by the following:
repayment of the $100,000 DIP loan debt to Blade SAS, $1,115,000 in
projected post-petition administrative claims from equipment
lessors and data room providers incurred until prior to the May 19,
2021 deemed close of sale to the Buyer, a projected $132,000
post-petition use tax claim, the costs of cure of assumed contracts
totaling $88,388.56, a potential $10,200.74 claim asserted as
priority, an estimated $250,000 in professional fees, and a
$100,000 litigation professional fee reserve for pursuit of claims
against Equinix. The Debtor will then pay on the Effective Date the
Net Cash of $1,703,000 its estimated $740,000 of priority use tax
claims.

The Debtor will object to claims and seek forgiveness of its
$460,872 PPP loan from Leumi Bank. The Net Cash remaining, some
$831,000, shall be distributed pro rata to holders of allowed Class
3 general unsecured claims, along with the proceeds of recovery
from preferential transfers, any net recoveries from Equinix, and
one-third of the net cash, if any, resulting from the Debtor or its
assignee use of the federal and state net operating loss
carryforwards.

A full-text copy of the Plan of Reorganization dated June 1, 2021,
is available at https://bit.ly/3x1vYjj from PacerMonitor.com at no
charge.

                        About Blade Global                

Blade Global Corporation, a company that provides data processing,
hosting and related services, filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Calif.
Case No. 21-50275) on March 1, 2021.  Perry Michael Fischer, sole
director, signed the petition.  At the time of filing, the Debtor
estimated $50 million to $100 million in assets and $10 million to
$50 million in liabilities.

Judge M. Elaine Hammond oversees the case.

Binder & Malter, LLP, and Berliner Cohen, LLP, serve as the
Debtor's bankruptcy counsel and special corporate counsel,
respectively.


BOART LONGYEAR: Moody's Lowers CFR to Ca on Recapitalization Plan
-----------------------------------------------------------------
Moody's Investors Service downgraded Boart Longyear Limited's
Corporate Family Rating to Ca from Caa2 and Probability of Default
rating to Ca-PD from Caa2-PD. Moody's also downgraded the ratings
of Boart Longyear Management Pty Limited's senior secured notes to
Ca from Caa1 and senior unsecured notes to C from Caa3. The ratings
downgrades were prompted by the company's announcement on May 13,
2021 that it had reached an agreement with majority of lenders on
the proposed recapitalization plan that includes the conversion of
$795 million of debt into equity, amongst other provisions. The
speculative grade liquidity rating is downgraded to SGL-4 from
SGL-3. The outlook is negative.

Downgrades:

Issuer: Boart Longyear Limited

Corporate Family Rating, Downgraded to Ca from Caa2

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

Speculative Grade Liquidity Rating, Downgraded to SGL-4 from
SGL-3

Issuer: Boart Longyear Management Pty Limited

Senior Secured Regular Bond/Debenture, Downgraded to Ca (LGD4)
from Caa1 (LGD3)

Senior Unsecured Regular Bond/Debenture, Downgraded to C (LGD6)
from Caa3 (LGD5)

Outlook Actions:

Issuer: Boart Longyear Limited

Outlook, Changed To Negative From Stable

Issuer: Boart Longyear Management Pty Limited

Outlook, Changed To Negative From Stable

RATINGS RATIONALE

The downgrade of the CFR to Ca was driven by the initiation of the
recapitalization process by Boart as agreed with a substantial
majority of its lenders that is expected to reduce the company's
total debt to under $200 million from more than $900 million
currently. Under the signed Restructuring Support Agreement (RSA),
approximately $795 million of debt representing about 85% of the
company's existing total debt will be converted to equity with the
allocation of new common equity determined through designation of
secured and unsecured equity entitlements and based on the
respective conversion ratios, calculated as a percentage of the
face amount of debt. Boart entered into a forbearance agreement
with creditors to cover the cash interest instalment on senior
secured notes due in June 2021 and plans to commence proceedings to
seek the recognition of the Boart's Creditors Schemes under Chapter
15 of the U.S. Bankruptcy Code. The company also plans to
redomicile from Australia to the United States.

Negative outlook reflects a high likelihood of default and the
resulting a material impairment of the company's contractual
financial obligations with high probability of low recovery of
principal or interest.

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

The ratings upgrade in unlikely given the high likelihood of a
default. Ratings could be downgraded if the company misses an
interest or principal payment or if the company files for
bankruptcy.

The SGL-4 speculative grade liquidity rating reflects the company's
weak liquidity profile with cash position of $27 million at March
31, 2021 and availability of $17 million under its asset based
lending facility. Boart is working on securing short-term financing
of about $65 million to ensure it has adequate liquidity through
the restructuring process.

Headquartered in Salt Lake City, Utah, Boart Longyear Limited is
incorporated in Australia and listed on the Australian Securities
Exchange Limited. The company provides drilling services and
complimentary drilling products and equipment, principally for the
mining and metals industries. Revenues for the twelve months ended
December 31, 2020 were $657 million.

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


BODY TEK: Seeks to Hire Susan D. Lasky as Legal Counsel
-------------------------------------------------------
Body Tek Fitness and its affiliates seek approval from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Susan D. Lasky PA to serve as legal counsel in their Chapter 11
cases.

The firm's services include:

   a. advising the Debtors regarding their powers and duties and
the continued management of their financial affairs;

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

   c. preparing legal papers;

   d. protecting the interest of the Debtors in all matters pending
before the court; and

   e. representing the Debtors in negotiation with their creditors
in the preparation of a Chapter 11 plan.

Susan D. Lasky will be paid at these rates:

     Attorneys             $400 per hour
     Paralegals            $200 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $5,000.

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

The firm can be reached at:

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

                      About Body Tek Fitness

Body Tek Fitness Inc., a Wilton Manors, Florida-based gym chain,
and its affiliates, Bodytek Fitness Franchising Inc. and Bodytek
Fitness Boca West LLC, filed for Chapter 11 protection (Bankr. S.D.
Fla. Lead Case No. 21-13698) on April 19, 2021. In the petition
signed by CEO Michael Verdugo, Body Tek Fitness disclosed $53,000
in total assets and $552,000 in total liabilities.  Judge Scott M.
Grossman oversees the cases.  Susan D. Lasky PA serves as the
Debtors' legal counsel.


BOMBARDIER INC: Moody's Rates New $1BB Unsecured Notes 'Caa2'
-------------------------------------------------------------
Moody's Investors Service assigned a Caa2 rating to Bombardier
Inc.'s proposed new $1.0 billion senior unsecured notes due 2026.
Proceeds will be used to finance the company's announced tender
offer for its notes due in March 2022, October 2022, and January
2023. The company's Caa2 Corporate Family Rating, Caa2-PD
Probability of Default Rating, Caa2 Senior Unsecured and SGL-3
Speculative Grade Rating remain unchanged. The ratings outlook
remains negative.

Assignments:

Issuer: Bombardier Inc.

Senior Unsecured Regular Bond/Debenture, Assigned Caa2 (LGD4)

RATINGS RATIONALE

Bombardier is constrained by 1) high cash flow consumption in 2021
(estimated at around $600 million) which will reduce Bombardier's
currently adequate liquidity, 2) untenable leverage even after debt
paydown from the transportation unit sale debt proceeds of $3.6
billion (not meaningful at Q4/2020 and an estimated 20x in 2021) ,
3) large debt maturities from October 2022 through 2025 that have
high refinancing risk.

Bombardier benefits from 1) adequate liquidity over the next year,
2) significant scale, and a good market position in its remaining
business jet segment, and 3) a backlog of more than $10 billion.

Bombardier has adequate liquidity over the next year (SGL-3), with
about $2.2 billion of available liquidity sources versus Moody's
estimate of about $400 million in uses. Sources are cash of $1.6
billion ($3.2 billion at March 31, 2021, less $1.6 billion used to
retire debt in April 2021) and about $600 million received in May
2021 from the sale of Alstom shares received as part of the
proceeds from the sale of its Transportation business. Uses include
Moody's expectation of $400 million of free cash flow usage through
the next 4 quarters. Bombardier doesn't have access to a revolving
credit facility.

The negative outlook reflects Bombardier's continued cash
consumption, and though it has been able to address its near term
maturities, there is uncertainty regarding its ability to refinance
or reduce debt for its sizable maturities beginning in October
2022.

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

The ratings could be downgraded if there is increased default risk
including distressed exchanges or inability to refinance its debt.

Factors that could lead to an upgrade include less debt with
adjusted financial leverage below 8x (not meaningful 45x Q1/21) and
sustainable free cash flow generation.

The principal methodology used in this rating was Aerospace and
Defense Methodology published in July 2020.

Headquartered in Montreal, Quebec, Canada, Bombardier Inc. is a
manufacturer of business jets. Revenues in 2020 were $6.5 billion,
pro-forma for the sale of its transportation segment.


BOUCHARD TRANSPORTATION: Akin Gump Out as Bouchard III's Counsel
----------------------------------------------------------------
Law360 reports that citing irreconcilable differences, Akin Gump
Strauss Hauer & Feld LLP has asked a Texas bankruptcy judge for
permission to withdraw from representing parties associated with
Morton Bouchard III in the Chapter 11 case of Bouchard
Transportation, the company his family has owned for generations.

In its emergency motion filed late Thursday, June 3, 2021, Akin
Gump said it no longer wishes to represent Bouchard III and related
entities in the bankruptcy case of the oil barge business and that
their client has agreed to the withdrawal request.

                          About Bouchard Transportation

Founded in 1918, Bouchard Transportation Co., Inc.'s first cargo
was a shipment of coal. By 1931, Bouchard acquired its first oil
barge. Over the past 100 years and five generations later, Bouchard
has expanded its fleet, which now consists of 25 barges and 26 tugs
of various sizes, capacities and capabilities, with services
operating in the United States, Canada and the Caribbean.

Bouchard and certain of its affiliates sought Chapter 11 protection
(Bankr. S.D. Texas Lead Case No. 20-34682) on Sept. 28, 2020. At
the time of the filing, the Debtors had estimated assets of between
$500 million and $1 billion and liabilities of between $100 million
and $500 million.  

Judge David R. Jones oversees the cases.

The Debtors tapped Kirkland & Ellis LLP, Kirkland & Ellis
International LLP and Jackson Walker LLP as their legal counsel;
Portage Point Partners, LLC as restructuring advisor; Jefferies LLC
as investment banker; and Berkeley Research Group, LLC as financial
advisor. Stretto is the claims agent.

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtors' cases. The committee tapped
Ropes & Gray LLP as bankruptcy counsel, Clyde & Co US LLP as
maritime counsel, and Berkeley Research Group LLC as financial
advisor.



BRENDA NESTOR: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Brenda Nestor as Trustee of the Brenda Nestor Revocable
        Living Trust
        1521 Alton Road #356
        Miami Beach, FL 33139

Business Description: The Debtor is a Single Asset Real Estate
                      (as defined in 11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: June 6, 2021

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-15564

Judge: Hon. Laurel M. Isicoff

Debtor's Counsel: Nicholas B. Bangos, Esq.
                  NICHOLAS B. BANGOS, PA         
                  2560 RCA Blvd., Suite 114
                  Palm Beach Gardens, FL 33410
                  Tel: 561-781-0202
                  E-mail: nick@nbbpa.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Brenda Nestor, trustee.

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

https://www.pacermonitor.com/view/7SUCKRQ/Brenda_Nestor_as_Trustee_of_the__flsbke-21-15564__0001.0.pdf?mcid=tGE4TAMA


BROOKLYN IMMUNOTHERAPEUTICS: Registers 8.1M Shares Under Stock Plan
-------------------------------------------------------------------
Brooklyn Immunotherapeutics, Inc. filed a Form S-8 registration
statement with the Securities and Exchange Commission for the
purpose of registering (a) 3,368,804 shares of the Company's common
stock, $0.005 par value per share, authorized for issuance under
the Company's 2020 Stock Incentive Plan, (b) 1,500,000 shares of
Common Stock authorized for issuance under the Company's Inducement
Stock Incentive Plan and (c) 3,225,168 shares of Common Stock
authorized for issuance under the Executive Employment Agreement
dated as of April 1, 2021 between the Company and Howard J.
Federoff.  A full-text copy of the prospectus is available for free
at:

https://www.sec.gov/Archives/edgar/data/748592/000114036121019770/brhc10025341_s8.htm

                About Brooklyn ImmunoTherapeutics

Brooklyn (formerly NTN Buzztime, Inc.) is focused on exploring the
role that cytokine-based therapy can have in treating patients with
cancer, both as a single agent and in combination with other
anti-cancer therapies.  The company is also exploring opportunities
to advance therapies using leading edge gene editing/cell therapy
technology through its option agreement with Factor
Bioscience/Novellus.  Brooklyn's most advanced program is studying
the safety and efficacy of IRX-2 in patients with head and neck
cancer.  In a Phase 2A clinical trial in head and neck cancer,
IRX-2 demonstrated an overall survival benefit. Additional studies
are either underway or planned in other solid tumor cancer
indications.

NTN Buzztime reported a net loss of $4.41 million for the year
ended Dec. 31, 2020, compared to a net loss of $2.05 million for
the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$3.74 million in total assets, $2.89 million in total liabilities,
and $851,000 in total shareholders' equity.

San Diego, California-based Baker Tilly US, LLP, the Company's
auditor since 2013, issued a "going concern" qualification in its
report dated March 11, 2021, citing that the Company incurred a
significant net loss for the year ended Dec. 31, 2020 and as of
Dec. 31, 2020 had a negative working capital balance, and does not
expect to have sufficient cash or working capital resources to fund
operations for the twelve-month period subsequent to the issuance
date of these financial statements.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


BURN FITNESS: Gets Court Nod to Use Cash Collateral Thru June 30
----------------------------------------------------------------
Judge Mark A. Randon authorized Burn Fitness, LLC and its
debtor-affiliates to use cash collateral through June 30, 2021, up
to these amounts, pursuant to the approved budget:

     Burn Fitness, LLC:  $104,864;

     Burn Fitness-2, LLC: $86,241; and

     Burn Fitness-3, LLC: $79,462.

The Court directed the Debtors to continue to provide the adequate
protection and make the monthly adequate protection payments,
pursuant to the Interim Cash Collateral Order.  The current order
may become a final order by further stipulation between the Debtors
and Comerica Bank, allowing the Debtors to continue to use cash
collateral without further hearing.

The final hearing on the motion is set for June 28, 2021 at 11
a.m.

Pending the entry of the current order, Judge Randon authorized the
Debtors to use the cash collateral to pay rent at all its
facilities, and any then outstanding insurance.  

                        About Burn Fitness

Burn Fitness, LLC operates health and fitness centers in three
separate locations in Michigan -- Rochester, Clawson and Livonia.
It focuses on personal service and a high-quality experience.

Burn Fitness and its affiliates sought protection under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Mich. Lead Case No. 21-43828)
on April 30, 2021. In the petition signed by Alyssa Tushman,
manager and authorized agent, each of the Debtors disclosed up to
$1 million in assets and up to $10 million in liabilities.  Judge
Mark A. Randon oversees the case.

The Debtor tapped Maddin, Hauser, Roth & Heller, P.C. as legal
counsel and B2B CFO Partners, LLC as accountant and financial
advisor.



CAMERON TRANSPORT: Has Until Sept. 3 to File Plan & Disclosures
---------------------------------------------------------------
Judge Carl L. Bucki has entered an order within which the deadline
for Debtor Cameron Transport, Corp. to file its Plan of
Reorganization and Disclosure Statement is extended until September
3, 2021.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/3z6oOMI from PacerMonitor.com at no charge.  

                  About Cameron Transport Corp.

Cameron Transport Corp., a transportation company in Niagara Falls,
N.Y., filed its voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.Y. Case No. 20-11032) on Aug. 7,
2020.  It first sought bankruptcy protection on March 17, 2020
(Bankr. W.D.N.Y. Case No. 20-10454).  In the petition signed by
Faisel Haruna, president, Debtor disclosed $1,582,525 in assets and
$2,499,234 in liabilities.  Judge Carl L. Bucki oversees the case.
The Debtor tapped Colligan Law, LLP as legal counsel and Roscetti &
DeCastro, PC as special counsel.


CARESTREAM DENTAL: Moody's Hikes CFR to B2 on Earnings Recovery
---------------------------------------------------------------
Moody's Investors Service upgraded Carestream Dental Equipment,
Inc.'s Corporate Family Rating to B2 from B3, the Probability of
Default Rating to B2-PD from B3-PD and the company's senior secured
first lien credit facility ratings to B1 from B2. The outlook
remains stable.

The upgrade reflects the company's moderating financial leverage as
Moody's expects the company's debt/EBITDA will be around 5 times in
the second half of 2021 from approximately 6 times for the LTM
period ended March 31, 2021. Carestream Dental has recovered from
disruptions caused by COVID-19 following the cancellation of most
dental visits in March and April 2020 associated with related
lockdowns. Revenues and earnings began to recover in the second
half of 2020 and this trend has continued in 2021. The upgrade also
reflects Moody's expectations for healthy free cash flow generation
in excess of $60 million per annum.

Upgrades:

Issuer: Carestream Dental Equipment, Inc.

Corporate Family Rating, Upgraded to B2 from B3

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

Senior Secured First Lien Bank Credit Facility, Upgraded to B1
(LGD3) from B2 (LGD3)

Outlook Actions:

Issuer: Carestream Dental Equipment, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Carestream Dental's B2 Corporate Family Rating reflects Moody's
expectations that leverage will approach 5 times in the second half
of 2021. Debt/EBITDA was approximately 6 times for the LTM period
ended March 31, 2021. The rating also reflects the company's
limited scale and significant competition from larger firms, many
of which have substantially greater resources. The company benefits
from its good market position in the digital dental equipment
business, and the positive longer-term trends for dental services.
Carestream Dental's credit profile is also bolstered by its dental
practice management software segment, which provides stable
earnings and cash flows given the essential nature of the product
and high switching costs for its clients. The rating also reflects
the company's very good liquidity profile with total liquidity
(cash and full access to revolving credit facility) of
approximately $133 million as of March 31, 2021.

Medical device companies such as Carestream Dental face moderate
social risk. However, they regularly encounter elevated elements of
social risk, including responsible production as well as other
social and demographic trends. Risks associated with responsible
production include compliance with regulatory requirements for
safety of medical devices as well as adverse reputational risks
arising from recalls, safety issues or product liability
litigation. Medical device companies will generally benefit from
demographic trends, such as the aging of the populations in
developed countries. Dental companies have somewhat less pressure
from payors as a lower level of costs is by commercial and
government payors. Moody's believe the near-term risks to pricing
are manageable, but rising pressures may evolve over a longer
period. With respect to governance, Moody's expect Carestream
Dental's financial policies to remain aggressive due to its
ownership by private equity investors Clayton Dubilier & Rice
(CD&R) and CareCapital Advisors Limited (CareCapital) an affiliate
of Hillhouse Capital Management.

The stable outlook reflects the company's very good liquidity,
stable operations and ability to manage financial leverage in the
next 12-18 months.

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

Ratings could be upgraded if the company continues to demonstrate
growth in sales while maintaining its high margins, indicating it
continues to be a successful standalone company. Quantitatively,
ratings could be upgraded if debt/EBITDA is sustained below 4 times
while maintaining good liquidity.

Ratings could be downgraded if the company's liquidity were to
erode, or free cash flow is negative for a sustained period.
Quantitatively, ratings could be downgraded if Moody's expects
debt/EBITDA to be sustained above 6 times for an extended period.
In addition, the company has redeemed a portion of its (unrated)
second lien term loan, further reductions in the second lien term
loan could pressure the instrument ratings assigned to the first
lien credit facilities.

Headquartered in Atlanta, GA, Carestream Dental is a manufacturer
of dental imaging systems and a provider of dental practice
management software. The company is owned by affiliates of Clayton,
Dubilier & Rice and CareCapital Advisors. Revenues are
approximately $370 million.

The principal methodology used in these ratings was Medical Product
and Device Industry published in June 2017.


CHOATES G. CONTRACTING: Gets OK to Hire Keller Williams as Realtor
------------------------------------------------------------------
Choates G. Contracting, LLC received approval from the U.S.
Bankruptcy Court for the District of New Jersey to employ Keller
Williams Realty.

The Debtor requires the services of a realtor to market and sell
its real properties located at (i) 5300 Master St., Philadelphia;
(ii) 120 Peace Lane, Glassboro; (iii) 73 West Road, Gibbsboro; (iv)
13 Riviera Drive, Pennsville; and (v) 401 Cooper Landing Road,
Cherry Hill, N.J.

The firm will be paid a 5 percent commission on the sales price and
will receive expense reimbursement of up to $500 per property.

Kelli Fishbien, a partner at Keller Williams Realty, 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:

     Kelli Fishbien
     Keller Williams Realty
     409 Marlton
     Cherry Hill, NJ 08034
     Tel: (856) 321-1212
     Mobile: (609) 413-1120

                   About Choates G. Contracting

Cherry Hill, N.J.-based Choates G. Contracting, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D.N.J.
Case No. 21-13085) on April 15, 2021.  Darrell Choates, managing
member, signed the petition.  In the petition, the Debtor disclosed
total assets of $1,672,000 and total liabilities of $1,167,600.
Judge Andrew B. Altenburg Jr. oversees the case.  McDowell Law, PC
is the Debtor's legal counsel.


CORSAIR GAMING: Moody's Upgrades CFR to Ba3, Outlook Stable
-----------------------------------------------------------
Moody's Investors Service upgraded Corsair Gaming, Inc.'s Corporate
Family Rating to Ba3 from B1 and Probability of Default Rating to
Ba3-PD from B1-PD. Additionally, Moody's upgraded the company's
senior secured first lien revolving credit facility and senior
secured first lien term loan to Ba3 from B1. The company's
Speculative Grade Liquidity Rating remains SGL-2 and the outlook is
stable.

The upgrade of Corsair's CFR to Ba3 reflects the strong demand for
the company's gaming and streaming peripherals and gaming hardware
products, leading to strong operating performance and reduced
leverage. The company has continued to reduce debt since its
September 2020 initial public offering, with the expectation for
$100 million of total debt reduction in 2021. Debt to EBITDA
leverage (Moody's adjusted) is expected to be below 1.5x over the
next 12 to 18 months, which supports the upgrade in the CFR.
Corsair's low leverage and solid free cash flow coupled with good
product development capabilities provide flexibility to maintain
the strong reinvestment and marketing necessary to sustain and
improve the company's market share.

The following ratings/assessments are affected by the action:

Upgrades:

Issuer: Corsair Gaming, Inc.

Probability of Default Rating, Upgraded to Ba3-PD from B1-PD

Corporate Family Rating, Upgraded to Ba3 from B1

Senior Secured 1st Lien Term Loan, Upgraded to Ba3 (LGD3) from B1
(LGD4)

Senior Secured 1st Lien Revolving Credit Facility, Upgraded to Ba3
(LGD3) from B1 (LGD4)

Outlook Actions:

Issuer: Corsair Gaming, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Corsair's Ba3 CFR is supported by its strong brand and market
position as one of the top three gaming peripheral makers, low
debt-to-EBITDA leverage, and strong revenue growth. Moody's
believes demand is being boosted by consumers staying at home more
during the pandemic but that the higher earnings level is
sustainable, driven by expanding market share, large addressable
market, and growing interest in Esports and high-end gaming that
requires high-performance PC peripherals, memory, power supply and
cooling equipment. Corsair's credit profile is constrained by the
highly competitive PC gaming hardware market and the limited
defensible patented intellectual property of the market
participants, which results in relatively low profit margins. The
credit profile is also constrained by the short life cycles of
Corsair's products and investments required to support sales
growth. While the company is public following its September 2020
initial public stock offering, it remains a controlled company
(EagleTree Capital owns 69%). Moody's believes Corsair is targeting
low leverage and EagleTree will continue to reduce its ownership
through secondary offerings and not leveraging transactions for
Corsair. However, Moody's expects the company will continue to make
tuck in acquisitions that could periodically increase debt.

The company's SGL-2 Speculative Grade Liquidity Rating indicates
good liquidity and is supported by Corsair's cash balances, an
undrawn $50 million revolver (availability reduced by minimal
letters of credit) and Moody's expectation of positive free cash
flow. As of March 31, 2021, Corsair had approximately $122 million
of unrestricted cash on hand. Over the next 12 to 18 months,
Moody's expects Corsair to generate meaningful free cash flow. As
of March 31, 2021 Corsair had a fully available $50 million
revolver that expires on August 28, 2022. Moody's does not expect
the revolver to be drawn, but the approaching revolver expiration
somewhat weakens Corsair's liquidity. While seasonal working
capital needs for Corsair typically peak in the first and third
quarter annually, Moody's expects the company's cash balances and
internal cash flow generation to sufficiently address working
capital needs. The revolver is governed by a springing net
debt-to-EBITDA leverage covenant of 8x, which is triggered when
usage exceeds 35%. Moody's does not expect the covenant to be
triggered or tested over the next 12 months and believes there is
significant cushion within the 8x leverage covenant. There are no
financial maintenance covenants on the company's term loan.

Social considerations include positive demographic and gaming
demand trends including in Asian markets where consumer income is
growing faster than the global average. Sourcing products from
developing markets with rising labor costs can create cost
pressures and the challenge of shifting sourcing to maintain
cost-competitiveness. Tariffs have magnified the sourcing
challenges. Environmental considerations are limited, but indirect
exposure exists because commodity raw materials and chemicals such
as silicon used in producing component parts such as DRAM chips are
subject to price fluctuations and responsible sourcing pressures.

Governance risks are elevated given that the company still operates
under majority private equity ownership. However, governance risks
are diminishing with a more conservative leverage policy following
the September 2020 initial public offering, and Moody's expectation
that EagleTree will reduce its ownership position through secondary
offerings without leveraging the company. A January 2021 secondary
offering reduced EagleTree's ownership to 69% from approximately
76% following the IPO.

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

The stable outlook reflects Moody's expectation that Corsair will
maintain its strong brand and market position, debt-to-EBITDA will
remain well below 2x and free cash flow to debt will remain above
20% over the next 12 months.

While unlikely in the near-term given the ownership and control of
the company and current revenue base, the ratings could be upgraded
if the company meaningfully improves scale and increases diversity,
maintains debt-to-EBITDA (Moody's adjusted) below 2.0x and commits
to a conservative financial policy. An upgrade would also require
consistent strong organic revenue growth supported by strong
investment and product development, a higher EBITDA margin, free
cash flow to debt exceeding 25% and good liquidity.

The ratings could be downgraded if Corsair's organic revenue or
gross margins decline, leverage sustainably increases above 2.5x
debt-to-EBITDA (Moody's adjusted) or free cash flow to debt is
sustained below 10%. In addition, weak reinvestment, declining
market share, or any deterioration in liquidity such as a
consistently high revolver balance or reduced free cash flow could
also result in a downgrade.

The principal methodology used in these ratings was Diversified
Technology published in August 2018.

Corsair Gaming, Inc., based in Fremont, California, designs and
markets desktop computer gaming peripherals and components,
including high performance computer memory, gaming headsets,
keyboards, and mice. Corsair is owned by EagleTree Capital, L.P.
and limited partner co-investors (69%), public shareholders and
Corsair senior management. The company generated revenue of
approximately $1.9 billion in the LTM period ended March 31, 2021.


COSMOLEDO LLC: Maison Kayser Creditors Claim PPP Loan
-----------------------------------------------------
Steven Church of Bloomberg News reports that a federal loan meant
to rescue an artisanal French bakery chain in New York during the
pandemic is being claimed by creditors of the bankrupt company who
say the unspent money shouldn't be returned to the U.S. Small
Business Administration.  The unusual dispute may be the first to
settle the question of who gets money left over from a Paycheck
Protection Program loan when the company goes bust.  The issue
sparked a fight between federal officials and creditors in the
Chapter 11 case of Cosmoledo LLC, which owned the U.S. stores of
the famous French Maison Kayser brand.

                          About Cosmoledo LLC

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

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

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

Judge Michael E. Wiles oversees the case. The Debtors have tapped
Mintz & Gold LLP as their bankruptcy counsel, and CBIZ Accounting,
Tax and Advisory of New York LLC as their financial advisor,
accountant, and consultant. Donlin Recano & Co., Inc., is the
claims agent.

The U.S. Trustee for Region 2 appointed a committee to represent
unsecured creditors in the Debtors' Chapter 11 cases. The committee
is represented by Hahn & Hessen LLP.








CRED INC: Court Judge Pauses Third-Party Chapter 11 Claims
----------------------------------------------------------
Law360 reports that a Delaware bankruptcy judge Friday gave a
two-week pause to a lawsuit by an investment company allegedly
swindled out of millions by third parties tied to bankrupt
cryptocurrency venture Cred Inc., saying it initially appears that
the claims belong to Cred.

At a virtual hearing, U.S. Bankruptcy Judge John Dorsey stayed
UpgradeYa Investments LLC's state court suit until later this June
2021, when there will be an evidentiary hearing on whether it has
standing to bring the claims against the third parties.

                        About Cred Inc.

Cred Inc. is a cryptocurrency platform that accepts loans of
cryptocurrency from non-U.S. persons and pays interest on those
loans. Cred -- https://mycred.io -- is a global financial services
platform serving customers in over 100 countries. Cred is a
licensed lender and allows some borrowers to earn a yield on
cryptocurrency pledged as collateral.

Cred Inc. and its affiliates sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 20-12836) on November 7, 2020.  Cred was
estimated to have assets of $50 million to $100 million and
liabilities of $100 million to $500 million as of the bankruptcy
filing.

Judge John T. Dorsey oversees the cases.

The Debtors tapped Paul Hastings LLP as their bankruptcy counsel,
Cousins Law LLC as local counsel, and MACCO Restructuring Group,
LLC as financial advisor. Donlin, Recano & Company, Inc. is the
claims agent.

The U.S. Trustee for Region 3 appointed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases on Dec. 3,
2020.  The committee tapped McDermott Will & Emery LLLP as counsel
and Dundon Advisers LLC as financial advisor.

Robert Stark is the examiner appointed in the Debtors' cases.
Ashby & Geddes, P.A., and Ankura Consulting Group, LLC, serve as
the examiner's legal counsel and financial advisor, respectively.


CYCLE FORCE: Committee Taps Cutler Law Firm as Associate Counsel
----------------------------------------------------------------
The official committee of unsecured creditors of Cycle Force Group,
LLC seeks approval from the U.S. Bankruptcy Court for the Southern
District of Iowa to retain Cutler Law Firm, P.C. as its associate
counsel.

The firm's services include:

     a. the administration of the Debtor's Chapter 11 case and the
exercise of oversight with respect to the Debtors' affairs;

     b. the preparation of legal papers;

     c. appearances in court, participation in litigation as a
party-in interest and attendance at meetings to represent the
interests of committee;

     d. communications with the committee's constituents and others
at the direction of the committee in furtherance of its
responsibilities; and

     e. legal advice regarding the committee's duties and powers
under the Bankruptcy Code and the Bankruptcy Rules.

Robert Gainer, Esq., is the firm's attorney designated to represent
the committee and his hourly rate is $295.

As disclosed in court filings, Cutler Law Firm is a "disinterested
person" within the meaning of Bankruptcy Code Section 101(14).

The firm can be reached through:

     Robert C. Gainer, ESq.
     Cutler Law Firm, P.C.
     1307 50th Street
     West Des Moines, IA 50266
     Tel: 515-223-6600
     Fax: 515-223-6787
     Email: rgainer@cutlerfirm.com

                      About Cycle Force Group

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

Cycle Force Group filed a Chapter 11 petition (Bankr. S.D. Iowa
Case No. 21-00571) on April 22, 2021.  In the petition, the Debtor
reported $9,795,675 in total assets and $8,516,707 in total
liabilities.  Nyle Nims, president and chief executive officer of
Cycle Force Group, signed the petition.

Judge Anita L. Shodeen oversees the case.

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

The U.S. Trustee for Region 12 appointed an official committee of
unsecured creditors on May 7, 2021.  Frost Brown Todd, LLC and
Cutler Law Firm, P.C. serve as the committee's bankruptcy counsel
and associate counsel, respectively.


CYCLE FORCE: Committee Taps Frost Brown as Bankruptcy Counsel
-------------------------------------------------------------
The official committee of unsecured creditors of Cycle Force Group,
LLC seeks approval from the U.S. Bankruptcy Court for the Southern
District of Iowa to retain Frost Brown Todd, LLC as its legal
counsel.

The firm's services include:

     a. providing legal advice with respect to the committee's
rights, powers and duties in the Debtor's Chapter 11 case;

     b. preparing legal papers;

     c. representing the committee in matters involving contests
with the Debtor, alleged secured creditors and other third
parties;

     d. analyzing a potential sale or liquidation of substantially
all of the Debtor's assets and the interests of unsecured creditors
with respect to such a sale;

     e. reviewing pre-bankruptcy transactions and relationships;

     f. negotiating a plan of reorganization or liquidation;

     g. assisting the committee in analyzing the claims of
creditors and the Debtor's capital structure and in negotiating
with holders of claims and equity interests;

     h. assisting the committee in its investigation of the acts,
conduct, assets, liabilities and financial condition of the Debtor
(and, to the extent applicable, the Debtor's officers, directors
and shareholders) and of the operation of the Debtor's business;

     i. advising the committee as to its communications to the
general creditor body regarding significant matters in the Debtor's
case;

     j. reviewing applications, orders, statements of operations
and bankruptcy schedules filed with the court and advising the
committee as to their propriety; and

     k. other legal services, which may be necessary in the
Debtor's bankruptcy proceeding.

The firm will be paid at these rates:

     Ronald E. Gold, Member             $765 per hour
     A.J. Webb, Managing Associate      $375 per hour
     Matthew C. Higgins, Associate      $255 per hour
     Shelby F. Bryant, Senior Paralegal $250 per hour

Ronald Gold, Esq., a member of Frost Brown, disclosed in a court
filing that his firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Ronald E. Gold, Esq.
     A.J. Webb, Esq.
     Frost Brown Todd, LLC
     Great American Tower
     301 East Fourth Street, Suite 3300
     Cincinnati, OH 45202
     Tel: (513) 651-6800
     Fax: (513) 651-6981
     Email: rgold@fbtlaw.com
            awebb@fbtlaw.com

                      About Cycle Force Group

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

Cycle Force Group filed a Chapter 11 petition (Bankr. S.D. Iowa
Case No. 21-00571) on April 22, 2021.  In the petition, the Debtor
reported $9,795,675 in total assets and $8,516,707 in total
liabilities.  Nyle Nims, president and chief executive officer of
Cycle Force Group, signed the petition.

Judge Anita L. Shodeen oversees the case.

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

The U.S. Trustee for Region 12 appointed an official committee of
unsecured creditors on May 7, 2021.  Frost Brown Todd, LLC and
Cutler Law Firm, P.C. serve as the committee's bankruptcy counsel
and associate counsel, respectively.


D.W. TRIM: Has Until July 26 to File Plan & Disclosure Statement
----------------------------------------------------------------
Judge Mark Houle has entered an order which debtor D.W. Trim, Inc.,
shall file its proposed disclosure statement and plan on or before
July 26, 2021.  In addition, the Case Management Conference is
continued to June 29, 2022, at 2 p.m.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/3fWDLJz from PacerMonitor.com at no charge.  

                        About D.W. Trim Inc.

D.W. Trim, Inc., provides labor and materials as a finish carpentry
sub-contractor on tract home projects, largely in the Inland
Empire. It was incorporated in 2008 and operates its business in
Riverside, Calif.

D.W. Trim sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Calif. Case No. 21-10758) on Feb. 15, 2021.  In its
petition, the Debtor disclosed assets of between $1 million and $10
million and liabilities of the same range.  D.W. Trim President
Christopher S. De Mint signed the petition.

Judge Mark D. Houle oversees the case.

The Fox Law Corporation, Inc., is the Debtor's legal counsel.


DEER CREEK: Has Until July 1 to File Plan & Disclosure Statement
----------------------------------------------------------------
Judge Thomas P. Agresti has entered an order within which the
deadline for debtor Deer Creek Diner, LLC, to file a Chapter 11
Plan and Disclosure Statement is extended to July 1, 2021. In
addition, the Debtor's exclusivity period to file a Chapter 11 Plan
and Disclosure Statement is extended until July 1, 2021.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/3cltvIO from PacerMonitor.com at no charge.

                      About Deer Creek Diner

Deer Creek Diner, LLC, a restaurant company based in Russellton,
Pa., sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. W.D. Pa. Case No. 20-23252) on Nov. 18, 2020.  The petition
was signed by Leslie A. Rhodes, a managing member.

At the time of the filing, the Debtor had estimated assets of less
than $50,000 and liabilities of between $100,001 and $500,000.
Judge Thomas P. Agresti oversees the case.  Steidl & Steinberg is
Debtor's legal counsel.


ENTRUST ENERGY: Committee Hires FTI Consulting as Financial Advisor
-------------------------------------------------------------------
The official committee of unsecured creditors of Entrust Energy,
Inc. and its affiliates seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to retain FTI Consulting,
Inc. as its financial advisor.

The firm will render these services:

     a. review the Debtors' financial disclosures, including
schedules of assets and liabilities, statement of financial affairs
and monthly operating reports;

     b. analyze the Debtors' use of cash collateral;  

     c. monitor the Debtors' short-term cash flow, liquidity and
operating results;

     d. review the Debtors' financial projections in relation to
its winddown, including cash generating capacity and identification
of potential cost savings, including overhead and operating expense
reductions and efficiency improvements;

     e. evaluate and analyze avoidance actions, including
fraudulent conveyances and preferential transfers;

     f. assist in the committee's investigation of the events
leading up to, during, and after Winter Storm Uri;

     g. evaluate the Debtors' contracts with Shell Energy North
America (US), LP;

     h. assist with monetizing the Debtors' businesses' assets;

     i. review the Debtors' key employee retention plan and other
employee benefit programs;

     j. review tax issues associated with, but not limited to,
refunds due to the Debtors, plans of reorganization and asset
sales;

     k. assist with the claims reconciliation and estimation
process;

     l. assist with the review of the Debtors' corporate structure
including analysis of intercompany activities and claims;

     m. monitor and develop strategies in connection with political
intelligence, including legislative and regulatory lobbying
efforts;

     n. review other financial information prepared by the Debtors,
including but not limited to, cash flow projections and budgets,
cash receipts and disbursement analysis, asset and liability
analysis, and the economic analysis of proposed transactions for
which court approval is sought;

     o. attend meetings and assist in discussions with the Debtors,
banks, key vendors, shareholder, the committee, and any other
official or unofficial committees organized in these Chapter 11
cases, the U.S. trustee, other parties in interest, and their
professionals;

     p. review asserted liens to confirm the proper classification
of all claims across all recovery classes;

     q. review and prepare information and analysis necessary for
the confirmation of a plan and related disclosure statement in
these Chapter 11 cases;

     r. assist in the formulation of the committee's responses and
objections to the Debtors' motions; and

     s. render other general business consulting services.

The firm will be paid at these rates:

     Senior Managing Directors         $785 - 1,295 per hour
     Directors                         $550 - 935 per hour
     Consultants/Senior Consultants    $335 - 680 per hour
     Administrative/Paraprofessionals  $125 - 290  per hour

As disclosed in court filings, FTI Consulting is a "disinterested
person" as that term is defined in Bankruptcy Code section 101(14),
as modified by Bankruptcy Code section 1107(b).

The firm can be reached through:

     Michael Cordasco
     FTI Consulting, Inc.
     Three Times Square, 9th Floor
     New York , NY - 10036
     Tel: +1 212 499 3683
     Email: michael.cordasco@fticonsulting.com

                        About Entrust Energy

Houston, Texas-based Entrust Energy generates, transmits and
distributes electrical energy to homes and businesses.

Entrust Energy and 14 of its affiliates sought Chapter 11
bankruptcy protection (Bankr. S.D. Texas Lead Case No. 21-31070) on
March 30, 2021.  Entrust Energy had estimated assets of between
$100 million and $500 million and liabilities of between $50
million and $100 million as of the bankruptcy filing.

Judge Marvin Isgur oversees the cases.

Baker & Hostetler LLP, led by Elizabeth A. Green, Esq., is the
Debtors' legal counsel.  BMC Group, Inc. is the claims noticing and
solicitation agent.  

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases on April 28,
2021.  McDermott Will & Emery, LLP and FTI Consulting, Inc. serve
as the committee's legal counsel and financial advisor,
respectively.


ENTRUST ENERGY: Committee Hires McDermott Will as Legal Counsel
---------------------------------------------------------------
The official committee of unsecured creditors of Entrust Energy,
Inc. and its affiliates seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to retain McDermott Will &
Emery LLP as its legal counsel.

The firm will render these services:

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

     b. assist and advise the committee in its consultations with
the Debtors in connection with the administration of the cases;

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

     d. assist the committee in connection with any proposed
Chapter 11 plan;

     e. advise the committee in connection with the Debtors'
relationships with their vendors and suppliers;

     f. assist the committee in analyzing the claims of creditors;


     g. represent the committee in matters generally arising in the
Debtors' cases;

     h. appear before the court and prepare legal papers; and

     i. perform other legal services in accordance with the
committee's powers and duties as set forth in the Bankruptcy Code,
Bankruptcy Rules or other applicable law.

The firm will be paid at these rates:

     Partners                   $945 - $1,575 per hour
     Associates                 $580 - $1,010 per hour
     Non-lawyer Professionals   $195 - $540 per hour

As disclose din court filings, McDermott is a "disinterested
person" as that term is defined in Bankruptcy Code Section
101(14).

The firm can be reached at:

      Charles R. Gibbs, Esq.
      McDermott Will & Emery LLP
      2501 North Harwood Street, Suite 1900
      Dallas, TX 75201
      Phone: +1 713 653 1707

                        About Entrust Energy

Houston, Texas-based Entrust Energy generates, transmits and
distributes electrical energy to homes and businesses.

Entrust Energy and 14 of its affiliates sought Chapter 11
bankruptcy protection (Bankr. S.D. Texas Lead Case No. 21-31070) on
March 30, 2021.  Entrust Energy had estimated assets of between
$100 million and $500 million and liabilities of between $50
million and $100 million as of the bankruptcy filing.

Judge Marvin Isgur oversees the cases.

Baker & Hostetler LLP, led by Elizabeth A. Green, Esq., is the
Debtors' legal counsel.  BMC Group, Inc. is the claims noticing and
solicitation agent.  

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases on April 28,
2021.  McDermott Will & Emery, LLP and FTI Consulting, Inc. serve
as the committee's legal counsel and financial advisor,
respectively.


EVERYTHING BLOCKCHAIN: Posts $767K Profit in First Quarter
----------------------------------------------------------
Everything Blockchain, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing net profit
of $767,000 on $1.15 million of total gross revenue for the three
months ended April 30, 2021, compared to a net loss of $48.22
million on zero revenue for the three months ended April 30, 2020.

As of April 30, 2021, the Company had $3.93 million in total
assets, $1.53 million in total liabilities, and $2.4 million in
total stockholders' equity.

During the three months ended April 30, 2021 the Company gained
$41K in cash.  Its cash on hand as April 30, 2021 was $41K.

The Company had cash available of $41K as of April 30, 2021.  Based
on its revenues, cash on hand and current monthly burn rate, the
Company must rely on financing to fund current operations on a
daily basis.

The Company gained $1,393K in cash by operating activities for the
three months ended April 30, 2021, as compared to using $15K for
the three months ended April 30, 2020.

Net cash gained for the quarter ended April 30, 2021, consisted
primarily of the net profit of $767K with non-cash adjustments due
to impairment of cryptocurrencies of $17K.  In addition, changes in
assets and liabilities consisted of increases of $634K in accounts
payable to related party, $17K in accounts payable, $233K in
reverse of bad debt, $200K in deferred revenue and $10K in accrued
interest and a decrease of $1K in prepaid expenses.

Net cash used by operations for the quarter ended April 30, 2020
consisted primarily of the net loss of $48,218K offset by non-cash
expenses of $48,513K in stock-based compensation and $4K of imputed
interest.  Additionally, changes in assets and liabilities
consisted of increases of $45K in accounts payable, and $1K in
accrued interest.

The Company utilized $1,933K and $0 in investing activities for the
three months ended April 30, 2021 and April 30, 2020.  The Company
accepted payment and/or purchased $1,933K in cryptocurrencies for
the quarter ended April 30, 2021.

The Company had net wash provided in financing activities of $600K
and $15K for the quarters ending April 30, 2021 and 2020
respectively.  Its financing activities consisted of an increase of
$500K in a loan from a related party and $100K in net proceeds from
the issuance of stock for the quarter ending April 30, 2021.  In
addition, the Company had a $15 net increase from loans from a
related party for the quarter ending April 30, 2020.

Currently the company has a negative working capital as there have
been a significant loss.  The Company said the large accumulated
deficit raises substantial doubt about its ability to continue as a
going concern.

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

https://www.sec.gov/Archives/edgar/data/1730869/000147793221003738/obitx_10q.htm

                    About Everything Blockchain

Headquartered in Fleming Island, Florida, Everything Blockchain,
Inc. (fka OBITX, Inc.) is a developer, engineer, and consultant in
the industry of blockchain technologies.

OBITX reported net loss of $49.30 million for the year ended Jan.
31, 2021, compared to a net loss of $188,192 for the ear ended Jan.
31, 2020.  As of Jan. 31, 2021, the Company had $1.71 million in
total assets, $172,819 in total liabilities, and $1.54 million in
total stockholders' equity.

Tel Aviv, Israel-based Weinstein International CPA, the Company's
auditor since 2021, issued a "going concern" qualification in its
report dated May 13, 2021, citing that as of Jan. 31, 2021, the
Company suffered losses from operations in all years since
inception and has a nominal working capital deficit.  These and
other factors raise substantial doubt about the Company's ability
to continue as a going concern.


FIRST ADVANTAGE: IPO Filing No Impact on Moody's 'B2' CFR
---------------------------------------------------------
Moody's Investors Service said that First Advantage Corporation's,
parent company of First Advantage Holdings, LLC filing of a
registration statement for an initial public equity offering is a
credit positive but has no impact on the company's ratings
including the B2 Corporate Family Rating, B2-PD Probability of
Default Rating, and the B2 ratings on its senior secured first lien
credit facilities. The outlook remains stable.

The filing is a credit positive because if completed, the IPO would
afford the company greater financial flexibility through access to
public equity markets. In addition, Moody's expect the IPO will
reduce Silver Lake Partners' ownership in the company, and will
lead to a governance structure more characteristic of public
companies with typically lower leverage targets and more balanced
financial policies.

First Advantage Corporation, parent company of First Advantage
Holdings LLC, headquartered in Atlanta, GA, provides screening and
background-check services to a variety of customers and industries,
including e-commerce, essential retail, transportation and home
delivery, warehousing, healthcare, technology, and staffing.
Products include criminal background checks, drug/health screening,
extended workforce screening, biometrics and identity checks, and
education/workforce verifications. FA also generates revenues from
other products such as resident screening, fleet/driver compliance,
executive screening, data analytics, continuous monitoring, and
hiring tax incentives. First Advantage is majority owned by Silver
Lake Partners, with remaining shares held by Workday, Inc. and
management. The company generated approximately $509 million of
revenues in fiscal 2020.


GOLF TAILOR: June 15 Hearing on Continued Cash Collateral Access
----------------------------------------------------------------
Judge Michelle V. Larson authorized Golf Tailor, LLC to use cash
collateral to pay its operating expenses until the day after the
final hearing on the motion, which is scheduled for June 15, 2021.
The Debtor, however, may not pay pre-petition claims, including
pre-petition wage claims, unless a separate order is entered
authorizing the payment of those claims.

Clear Finance Technology Corporation (CFTC) and American Express
Bank FSB are granted replacement liens and security interests in
the Debtor's cash and receipts to the same extent, validity and
priority that the liens and security interests existed prior to the
Petition Date.  The Replacement Liens are subordinate to any prior
existing, validly perfected and non-avoidable lien and security
interest, and shall not cover causes of action governed by Chapter
5 of the Bankruptcy Code.

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

The June 15 final hearing will be held at 2 p.m. via Webex.
Objections must be filed three days before the hearing.

                      About Golf Tailor, LLC

Golf Tailor, LLC is an online retailer of golf products.  The
Debtor sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. N.D. Tex. Case No.  21-30995) on May 28, 2021. In the
petition signed by Neil Goldstein, chief restructuring officer, the
Debtor disclosed up to $10 million in assets and up to $50 million
in liabilities.

Areya Holder Aurzada, Esq., at HOLDER LAW represents the Debtor as
counsel.  Judge Michelle V. Larson is assigned to the case.




GRACEWAY SOUTH: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Graceway South Haven, LLC
        13228 Chestnut
        Southgate, MI 48195

Business Description: Graceway South Haven LLC owns a skilled
                      nursing facility.

Chapter 11 Petition Date: June 7, 2021

Court: United States Bankruptcy Court
       Eastern District of Michigan

Case No.: 21-44888

Debtor's Counsel: Lynn M. Brimer, Esq.
                  STROBL SHARP PLLC
                  300 East Long Lake Road, Suite 200
                  Bloomfield Hills, MI 48304-2376
                  Tel: (248) 540-2300

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Anthony Fischer, Jr., chief executive
officer.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/K5F5ULA/Graceway_South_Haven_LLC__miebke-21-44888__0002.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/KQGL4LQ/Graceway_South_Haven_LLC__miebke-21-44888__0001.0.pdf?mcid=tGE4TAMA


GRACIE'S VENTURES: Cash Collateral Use Extended to Aug 31
---------------------------------------------------------
Gracie's Ventures, Inc. and creditor Independence Bank have
notified the U.S. Bankruptcy Court for the District of Rhode Island
that they have agreed to extend the Consent Termination Date for
use of Cash Collateral to August 31, 2021. All other terms of the
Consent Order Providing Use of Cash Collateral will remain in
effect.

A copy of the Stipulation and Notice is available for free at
https://bit.ly/3g0Lw1f from PacerMonitor.com.

                   About Gracie's Ventures

Gracie's Ventures Inc. owns restaurant Gracie's on Washington
Street in Providence, R.I., as well as the nearby cafe Ellie's.

Gracie's Ventures filed for Chapter 11 protection (Bankr. D.R.I.
Case No. 20-11269) on Nov. 30, 2020.  The Debtor was estimated to
have assets of up to $50,000 and liabilities of $1 million to $10
million as of the bankruptcy filing.

The Hon. Diane Finkle is the case judge.  

McLaughlinQuinn LLC, led by Thomas P. Quinn, Esq., is the Debtor's
legal counsel.

Independence Bank, as creditor, is represented by:

     Daniel E. Burgoyne, Esq.
     Partridge Snow & Hahn LLP
     40 Westminster Street, Suite 1100
     Providence, RI 02903
     Tel: (401) 861-8200
     Fax: (401) 861-8210
     E-Mail: dburgoyne@psh.com



GRAHAM HOLDINGS: Moody's Affirms Ba1 CFR & Alters Outlook to Stable
-------------------------------------------------------------------
Moody's Investors Service affirmed Graham Holdings Company's Ba1
corporate family rating, Ba1-PD probability of default Rating, and
Ba1 rating on the company's senior unsecured notes. Moody's also
maintained Graham's SGL-1 speculative grade liquidity rating.
Concurrently, Moody's changed the outlook to stable from negative.

The affirmation of Graham's ratings and the change of outlook to
stable reflect Moody's expectations that the company will continue
to operate with a prudent financial policy, despite its M&A
appetite, and maintain leverage (Moody's adjusted gross debt to
EBITDA) close to 3x over the next 18 months. Despite the economic
impact from COVID-19 on Graham's various businesses, its
broadcasting and healthcare segments were able to offset declines
in its education and manufacturing segments.

Affirmations:

Issuer: Graham Holdings Company

Corporate Family Rating, Affirmed Ba1

Probability of Default Rating, Affirmed Ba1-PD

Senior Unsecured Regular Bond/Debenture, Affirmed Ba1 (LGD4)

Outlook Actions:

Issuer: Graham Holdings Company

Outlook, Changed To Stable From Negative

RATINGS RATIONALE

Graham's Ba1 CFR reflects the company's moderate leverage (Moody's
adjusted debt to EBITDA), which Moody's expects will remain near 3x
over the next 12 to 18 months. The company continues to diversify
its operating segments while managing a challenging education
segment portfolio, including an international language business
that relies on international travel and was hence materially
affected by the COVID-19 shutdowns. The Ba1 CFR reflects the
company's very strong balance sheet, with about $1.1 billion of
cash and marketable securities at the end of Q1 2021 and the
company's prudent financial policy.

The Ba1 rating also reflects Moody's expectation that the company
will sustain low margins in its education segment, the largest
segment in terms of revenue, which will continue to pressure free
cash flow. In addition to these operational challenges, COVID-19's
impact on international travel continues to be felt and recovery in
Graham's education segment will be slow.

Graham's broadcast segment generates the majority of the company's
EBITDA. And while 2020 may have been below pre-COVID-19
expectations, the broadcast segment's performance still benefitted
from record political advertising revenue. In 2020, Graham's seven
broadcast stations generated $525 million in revenue and $217
million in EBITDA (excluding operating portion of pension costs) vs
$463 million and $181 million respectively in 2019. This included
record performance in political ad revenue which helped the company
offset the declines experienced in its education segment. With
seven stations, Graham's broadcast portfolio remains small relative
to other broadcasting peers. In 2021, the company will benefit from
the postponement of the Tokyo Olympics but continued declines in
core TV advertising as well as accelerated cord cutting continue to
pressure organic growth absent retransmission rate increases.

Given the headwinds it faces in both education and broadcast,
Graham has been diversifying away from these segments into
healthcare, manufacturing and other businesses. While these forays
may prove successful in driving growth, they are likely to require
additional material investments in the future. As such, Graham's
Ba1 rating is heavily reliant on the company's financial strategy
remaining prudent and its balance sheet position supported by high
cash and short-term marketable securities balances vis-à-vis the
company's debt levels. Moody's expects further M&A as the company
seeks growth out of its existing verticals. The Graham family has
historically preferred a conservative financial profile and has
presided over the diversification of the company from its newspaper
publishing roots. The rating assumes that this conservative
management policy will continue.

Graham's SGL-1 rating reflects very good liquidity with sizable
cash and marketable securities balances that exceed reported debt,
and no significant debt maturities until 2026 when the company's
5.75% senior notes come due. The company had $373 million in cash
and $716 million in short-term marketable securities as of March
31, 2021. Graham also had about $224 million available under its
$300 million senior unsecured revolver due 2023 (unrated). Moody's
projects that Graham will generate negative free cash flow in FY
2021 as a result of substantial working capital obligations,
including repayments of FICA deferrals. Despite the negative FCF,
Moody's believes the company will maintain strong cash balances
over the next 12 months, allowing it to comfortably fund the $30
million of annual common dividends.

The company's strong liquidity and conservative financial strategy
provide flexibility to weather cyclical downturns, re-invest in its
businesses, and opportunistically pursue acquisitions to enhance
long-term growth potential. The company has an overfunded qualified
pension plan ($1.7 billion over funded at year end 2020). The
pension over-funding further evidences Graham's prudent approach to
financial management.

The stable outlook reflects Moody's expectations that the company
will operate at a leverage (Moody's adjusted debt to EBITDA) near
3x over the next 12 to 18 months.

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

An upgrade is unlikely in the short term given the company's
smaller scale and lower profitability relative to investment grade
rated peers. Upward ratings pressure would also be contingent upon
steady revenue and EBITDA growth, maintaining leverage below 2.5x,
and significant growth in free cash flow.

Ratings may be downgraded if leverage was sustained above 3.5x
total debt to EBITDA (incorporating Moody's standard adjustments).
Ratings pressure could also occur if the company's very good
liquidity position were to weaken or should the overall business
risk of the company increase.

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

Graham Holdings Company is primarily an education and television
broadcasting company consisting of Kaplan Education (45% of
revenue); television broadcasting (18% of revenue); and investments
in diverse businesses (37% of revenue). Other businesses include
Slate and Foreign Policy magazines, health and hospice service
providers, industrial goods manufacturers, auto dealerships,
Clyde's restaurant group and a marketing platform provider. Don
Graham beneficially owns approximately 56.7% of Class A common
shares, providing voting control through a dual class share
structure, and 13.9% of Class B common shares (assuming conversion
of Class A shares) with remaining Class B shares being widely held.
Consolidated revenue for the last twelve months endings in March
31, 2021 was about $2.9 billion.


GREEN VALLEY: Gets OK to Hire Scott N. Silver as Special Counsel
----------------------------------------------------------------
Green Valley at ML Country Club, LLC received approval from the
U.S. Bankruptcy Court for the District of New Jersey to employ
Scott N. Silver, PC as special counsel.

The Debtor needs the firm's legal assistance in connection with the
renewal of its liquor license.

The firm will be paid at the rate of $400 per hour and a retainer
in the amount of $600.  It will also receive reimbursement for
out-of-pocket expenses incurred.

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

The firm can be reached at:

     Scott N. Silver, Esq.
     Scott N. Silver PC
     2106 New Rd.
     Linwood, NJ 08221
     Tel: (609) 927-0800

              About Green Valley at ML Country Club

Green Valley LLC at ML Country Club, LLC sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.N.J. Case No.
21-11747) on March 3, 2021. In the petition signed by Louis Sacco,
managing member, the Debtor disclosed total assets of up to $50,000
and total liabilities of up to $1 million.  Judge Jerrold N.
Poslusny, Jr. oversees the case.

McDowell Law P.C. and Scott N. Silver, PC serve as the Debtor's
bankruptcy counsel and special counsel, respectively.

Wilmington Savings Fund Society, FSB, as lender, is represented by
Ballard Sphar, LLP.


GULF MEDICAL: July 9 Disclosure Statement Hearing Set
-----------------------------------------------------
On May 28, 2021, debtor Gulf Medical Services, Inc., filed with the
U.S. Bankruptcy Court for the Northern District of Florida a
disclosure statement and a plan. On June 1, 2021, Judge Jerry C.
Oldshue Jr. ordered that:

     * July 9, 2021, at 10:00 a.m., via Telephone Conference is the
hearing to consider the approval of the disclosure statement.

     * July 2, 2021, is fixed as the last day for filing and
serving written objections to the disclosure statement.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/2S6LBr6 from PacerMonitor.com at no charge.

                   About Gulf Medical Services

Based in Pensacola, Florida, Gulf Medical Services, Inc. --
http://www.gulfmed.com/-- has been serving respiratory equipment,
sleep therapy equipment, and medical equipment to its customers
since 1987.  The company accepts assignments and bills Medicare,
Medicaid, Blue Cross Blue Shield, TriCare, and many other private
insurance policies.  Its gross revenue amounted to $7.89 million in
2017, $10.06 million in 2016 and $12.16 million in 2015.   

Gulf Medical Services sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Fla. Case No. 18-30012) on Jan. 5,
2018.  In the petition signed by Kenneth R. Steber, president, the
Debtor disclosed $1.73 million in assets and $5.15 million in
liabilities.  Judge Jerry C. Oldshue Jr. presides over the case.
Steven J. Ford, Esq., at Wilson, Harrell, Farrington, Ford, Wilson,
Spain & Parsons P.A., serves as the Debtor's bankruptcy counsel.


HELLENIC PETROLEUM: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: Hellenic Petroleum, LLC
        7000 W. Palmetto Park Rd, Ste 302
        Boca Raton, FL 33433

Business Description: Hellenic Petroleum, LLC  --
                      https://www.hellenicpetroleumllc.com --
                      is a privately-owned company specializing in
                      trading products, logistic facilities, and
                      distribution services.

Chapter 11 Petition Date: June 7, 2021

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-15568

Judge: Hon. Erik P. Kimball

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

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Panagiotis Kechagias, president.

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

https://www.pacermonitor.com/view/5CTRRCI/Hellenic_Petroleum_LLC__flsbke-21-15568__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                           Nature of Claim   Claim Amount
   ------                           ---------------   ------------
1. Alberto Transport Inc.                                 $200,000
POB 82141
Bakersfield, CA 93380

2. Business Capital Providers       Revolving Lines     $2,148,900
c/o Andrew Spern
2501 Hollywood Blvd
Suite 210
Hollywood, FL 33020

3. Cedar Advance                    Revolving Lines       $467,688
c/o Simon Cshonbrun
2917 Avenue 1
Brooklyn, NY 11210

4. Diesel Direct West                     COGS         $15,896,435
c/o Tim Johnson
3861 Duck Creek Drive
Stockton, CA 95215

5. Elbow River                            COGS          $1,500,000
c/o Eeshwar Dutt
1500 355 Avenue SW
Calgary AB Canada

6. Fairmont Capital Group           Revolving Lines     $2,879,282
c/o Richy
333 Pearsall Avenue
Suite 207
Cedar, NY 11516

7. Fresh Funding                    Revolving Lines       $616,875
42 Broadway Street 1815
New York, NY 10004

8. FT Maritime Services 48,              COGS           $7,500,000
Inomenon
Ethnon Stre.
CY-6042
Larnaca, Cyprus

9. Global Funding Expert/         Revolving Lines/      $2,529,450
GFE NY,LLC                       Merchant Agreement
c/o Boris
2701 Queen Plaza North
Suite 802
Long Island City, NY 11101

10. Indigo Direct West                    COGS            $247,933
c/o Clayton Niegsch
P.O. Box 2535
Gainesville, GA 30503

11. Mansfield Oil                         COGS            $800,000
(Settlement Agreement)
c/o Ashley Wilson
1025 Airport
Parkway S W
Gainesville, GA 30501

12. Motiva Enterprise                     COGS            $281,628
c/o Debbie Rush
4500 S 129th E Ave
Ste 125
Tulsa, OK 74134

13. Payroll Liability                    Payroll          $360,512
c/o Mr. E Durante
7850 SW 6th Ct.
Plantation, FL 33324

14. Petrola Oil                           COGS          $1,000,000
c/o George Michaelos
7000 West Palmetto
Park Rd.
Boca Raton, FL 33433

15. Pro Petroleum, LLC                    COGS          $2,300,000
PO Box 6761
Phoenix, AZ 85005

16. Renewable Energy Group                COGS            $507,207
c/o Victor Clark
416 South Bell Avenue
Ames, IA 50010

17. Sacremento Energy                     COGS          $1,300,000
(Settlement Agreement)
c/o Ginny Kirk
1231 Old Annatta Rd
Aledo, TX 76008

18. Shell Oil Products                    COGS            $614,800
(Equilon Enterprises)
c/o Catherine Mogica
3515 Navy Drive
Stockton, CA 95203

19. VFS US LLC                         Financing          $300,000
4025 Albert Pick Rd.
Greensboro, NC 27409

20. Xtreme Fuel                        Services           $600,000
c/o Diana
146 W. Rialta Ave
Rialto, CA 92376


HENRY ANESTHESIA: Trustee Hires Sovran Management as Administrator
------------------------------------------------------------------
Tamara Miles Ogier, the Subchapter V trustee appointed in Henry
Anesthesia Associates, LLC's Chapter 11 case, seeks authority from
the U.S. Bankruptcy Court for the Northern District of Georgia to
employ Sovran Management Group, LLC.

The trustee needs the firm's services to administer the Debtor's
Chapter 11 case after it ceases operations.  These services include
the collection of accounts receivable, identification of facts
surrounding possible causes of action, the winddown of retirement
plans, tax issues, payroll issues, and claims review issues.

Sovran will be paid at the rate of $115 per hour.

Lee Phipps, president and chief executive officer of Sovran,
disclosed in a court filing that the firm neither holds nor
represents an interest adverse to the Debtor and its estate.

The firm can be reached through:

     Lee Phipps
     Sovran Management Group, LLC
     404 Castle Rock
     McDonough, GA 30253
     Phone: (855) 84-8990

                About Henry Anesthesia Associates

Henry Anesthesia Associates LLC is a Stockbridge, Ga.-based
for-profit limited liability company, which provides anesthesiology
services.

Henry Anesthesia Associates filed a Chapter 11 petition (Bankr.
N.D. Ga. Case No. 20-68477) on July 28, 2020.  It first sought
bankruptcy protection (Bankr. N.D. Ga. Case No. 19-64159) on Sept.
6, 2019.

In the petition signed by Kenneth Mims, M.D., manager, the Debtor
was estimated to have assets of $1 million to $10 million and
liabilities of the same range.

Judge Lisa Ritchey Craig presides over the case.

The Debtor tapped Jones & Walden, LLC as its bankruptcy counsel and
Moorman and Pieschel, LLC as its corporate counsel.

Tamara Miles Ogier was appointed as Subchapter V trustee in the
Debtor's Chapter 11 case.  Ogier, Rothschild & Rosenfeld, PC and
Stonebridge Accounting & Forensics, LLC serve as the trustee's
legal counsel and accountant, respectively.


HERTZ CORP: Ad Hoc Second Lien Group Says Plan Unconfirmable
------------------------------------------------------------
Certain unaffiliated beneficial holders, or investment advisors or
managers of beneficial holders (the "Ad Hoc Second Lien Group") of
7.625% Senior Secured Second Priority Notes due 2022 (the "Second
Lien Notes") issued by The Hertz Corporation ("THC" and, together
with its affiliated debtors and debtors in possession, the
"Debtors"), object to confirmation of the First Modified Third
Amended Joint Plan of Reorganization of The Hertz Corporation and
Its Debtor Affiliates.

The Plan fails to provide the Second Lien Secured Parties with
payment in full of (a) all postpetition interest amounts through
the date of payment, (b) all reasonable fees and expenses incurred
by the Second Lien Secured Parties and (c) indemnification
obligations that arise under the Second Lien Indenture.

Moreover, the Plan purports to release the liens in favor of the
Second Lien Secured Parties prior to irrevocable payment in full of
such obligations in violation of the Second Lien Indenture. Each of
the foregoing deficiencies must be addressed prior to confirmation
of the Plan. Specifically, the Plan must provide for irrevocable
payment in full of all such obligations in order for the Second
Lien Note Claims not to be impaired under Bankruptcy Code section
1124.

The Plan must provide for payment in full of all valid contractual
amounts owed to holders of First Lien Claims, which the First Lien
Secured Parties have alleged the Plan fails to do. The Court need
only determine what amounts the First Lien Secured Parties are
contractually entitled to receive, and that the Plan provides for
the payment in full of all such amounts.

There is no legal or equitable justification for the Debtors to
deprive their oversecured creditors of all amounts owed under their
respective agreements when all junior creditors will be paid in
full, with a significant recovery going to equity holders. In fact,
any other outcome would violate the Bankruptcy Code and result in
an inequitable windfall to equity. Accordingly, the Plan must be
modified in order to be confirmable under Bankruptcy Code section
1129.

Co-Counsel to the Ad Hoc Second Lien Group:

     COLE SCHOTZ P.C.
     Justin R. Alberto
     G. David Dean
     500 Delaware Avenue, Suite 1410
     Wilmington, Delaware 19801
     Telephone: (302) 652-3131
     Facsimile: (302) 652-3117
     E-mail: jalberto@coleschotz.com
             ddean@coleschotz.com

            - and -

     AKIN GUMP STRAUSS HAUER & FELD LLP
     Arik Preis
     Abid Qureshi
     Kevin Zuzolo
     One Bryant Park
     New York, New York 10036
     Telephone: (212) 872-1000
     Facsimile: (212) 872-1002
     E-mail: apreis@akingump.com
             aqureshi@akingump.com
             kzuzolo@akingump.com

            - and -

     James Savin
     2001 K Street, N.W.
     Washington, D.C. 20006
     Telephone: (202) 887-4000
     Facsimile: (202) 887-4288
     E-mail: jsavin@akingump.com  

                          About Hertz Corp.

Hertz Corp. and its subsidiaries -- http://www.hertz.com/--
operate a worldwide vehicle rental business under the Hertz,
Dollar, and Thrifty brands, with car rental locations in North
America, Europe, Latin America, Africa, Asia, Australia, the
Caribbean, the Middle East, and New Zealand. They also operate a
vehicle leasing and fleet management solutions business.

On May 22, 2020, The Hertz Corporation and certain of its U.S. and
Canadian subsidiaries and affiliates filed voluntary petitions for
reorganization under Chapter 11 in the U.S. Bankruptcy Court for
the District of Delaware (Bankr. D. Del. Case No. 20-11218).

Judge Mary F. Walrath oversees the cases.  

The Debtors have tapped White & Case LLP as their bankruptcy
counsel, Richards, Layton & Finger, P.A., as local counsel, Moelis
& Co. as investment banker, and FTI Consulting as financial
advisor.  The Debtors also retained the services of Boston
Consulting Group to assist the Debtors in the development of their
business plan. Prime Clerk LLC is the claims agent.

The U.S. Trustee for Regions 3 and 9 appointed a Committee to
represent unsecured creditors in Debtors' Chapter 11 cases. The
Committee has tapped Kramer Levin Naftalis & Frankel LLP as its
bankruptcy counsel, Benesch Friedlander Coplan & Aronoff LLP as
Delaware counsel, UBS Securities LLC as investment banker, and
Berkeley Research Group, LLC, as financial advisor.  Ernst & Young
LLP provides audit and tax services to the Committee.    


HERTZ CORP: BOKF N.A. Says Disclosure Statement Deficient
---------------------------------------------------------
BOKF, N.A. (the "Second Lien Note Trustee"), in its capacity as
indenture trustee and note collateral agent under that certain
Indenture and First Supplemental Indenture, both dated as of June
6, 2017 (together the "Second Lien Indenture"), objects to
confirmation of the First Modified Third Amended Joint Chapter 11
Plan of Reorganization of the Hertz Corporation and Its Debtor
Affiliates.

The Plan purports to leave secured creditors unimpaired but then
strips the Second Lien Secured Parties of substantial rights
arising under the Bankruptcy Code and Second Lien Indenture,
modifying and amending the Second Lien Indenture by operation of
the Plan. The Second Lien Secured Parties are entitled to payment
in full to be left unimpaired and deprived of a vote on the Plan.

Although the Debtors have ample assets to accomplish the objective,
they have instead chosen to subject the Second Lien Secured Parties
to uncertainty, delay, post-Effective Date litigation, and dilution
of their distributions. The Plan therefore improperly designates
the Second Lien Secured Parties as unimpaired pursuant to section
1124(1) and deprives them of the ability to vote on the Plan
pursuant to section 1126 of the Bankruptcy Code.

The Plan fails to provide for absolute, complete, and indefeasible
payment in full of the Second Lien Note Claims, including
contractual indemnification obligations and the accrual of
postpetition interest through the date of payment. To the extent
the Plan fails to provide for any of the foregoing fees and
expenses, the Plan violates sections 506(b) and 1129(a)(1) of the
Bankruptcy Code, and impairs the Second Lien Secured Parties.

Further, and notwithstanding the Debtors' failure to satisfy their
obligations to the Second Lien Note Trustee in full, the Plan
purports to discharge the Second Lien Note Trustee's liens and
cancel the Second Lien Indenture and Second Lien Notes, and
attempts to disavow continued liability for the surviving
provisions. The Second Lien Secured Parties' contractual rights
must be left unaltered in order to leave the Second Lien Secured
Parties unimpaired.

The Debtors have voluntarily and unnecessarily erected roadblocks
to confirmation and the Plan must be amended to correct the
foregoing deficiencies by ensuring that (i) the Second Lien Secured
Parties receive indefeasible and unconditional payment in full of
the Second Lien Note Claims; (ii) all other discharge and
satisfaction requirements of the Second Lien Indenture and
Bankruptcy Code are satisfied; and (iii) those provisions of the
Second Lien Indenture which are required to survive—including
indemnification—do in fact survive.

A full-text copy of BOKF's objection dated June 1, 2021, is
available at https://bit.ly/3ii2iKJ from PacerMonitor.com at no
charge.

Attorneys for BOKF, N.A.:

     Eric J. Monzo
     Brya M. Keilson
     MORRIS JAMES LLP
     500 Delaware Avenue, Suite 1500
     Wilmington, DE 19801
     Tel: (302) 888-6800
     Fax: (302) 571-1750
     E-mail: emonzo@morrisjames.com
             bkeilson@morrisjames.com

          - and -

     Andrew I. Silfen, Esq.
     Beth M. Brownstein, Esq.
     ARENT FOX LLP
     1301 Avenue of the Americas
     New York, NY 10019
     Tel: (212) 484-3900
     Fax: (212) 484-3990
     E-mail: andrew.silfen@arentfox.com
             beth.brownstein@arentfox.com

                          About Hertz Corp.

Hertz Corp. and its subsidiaries -- http://www.hertz.com/--
operate a worldwide vehicle rental business under the Hertz,
Dollar, and Thrifty brands, with car rental locations in North
America, Europe, Latin America, Africa, Asia, Australia, the
Caribbean, the Middle East, and New Zealand. They also operate a
vehicle leasing and fleet management solutions business.

On May 22, 2020, The Hertz Corporation and certain of its U.S. and
Canadian subsidiaries and affiliates filed voluntary petitions for
reorganization under Chapter 11 in the U.S. Bankruptcy Court for
the District of Delaware (Bankr. D. Del. Case No. 20-11218).

Judge Mary F. Walrath oversees the cases.  

The Debtors have tapped White & Case LLP as their bankruptcy
counsel, Richards, Layton & Finger, P.A., as local counsel, Moelis
& Co. as investment banker, and FTI Consulting as financial
advisor.  The Debtors also retained the services of Boston
Consulting Group to assist the Debtors in the development of their
business plan.  Prime Clerk LLC is the claims agent.

The U.S. Trustee for Regions 3 and 9 appointed a Committee to
represent unsecured creditors in Debtors' Chapter 11 cases. The
Committee has tapped Kramer Levin Naftalis & Frankel LLP as its
bankruptcy counsel, Benesch Friedlander Coplan & Aronoff LLP as
Delaware counsel, UBS Securities LLC as investment banker, and
Berkeley Research Group, LLC, as financial advisor.  Ernst & Young
LLP provides audit and tax services to the Committee.


HERTZ CORP: N.J. Judge Will Not Toss Revised $56 Mil. Clawback Suit
-------------------------------------------------------------------
Law360 reports that a New Jersey federal judge largely allowed
Hertz Corp. to move forward Thursday, June 3, 2021, with a lawsuit
aimed at clawing back $56 million from its ex-CEO and former
general counsel over their alleged breaches of company business
standards in the runup to an accounting scandal.

While U.S. District Judge Esther Salas agreed that some of the
company's business standards, including a requirement that workers
lead by positive example and promote an open-door policy, were
potentially too vague to support claims of a breach on the part of
the executives, she said.

                        About Hertz Corp.

Hertz Corp. and its subsidiaries -- http://www.hertz.com/--
operate a worldwide vehicle rental business under the Hertz,
Dollar, and Thrifty brands, with car rental locations in North
America, Europe, Latin America, Africa, Asia, Australia, the
Caribbean, the Middle East, and New Zealand. They also operate a
vehicle leasing and fleet management solutions business.

On May 22, 2020, The Hertz Corporation and certain of its U.S. and
Canadian subsidiaries and affiliates filed voluntary petitions for
reorganization under Chapter 11 in the U.S. Bankruptcy Court for
the District of Delaware (Bankr. D. Del. Case No. 20-11218).

Judge Mary F. Walrath oversees the cases.  

The Debtors have tapped White & Case LLP as their bankruptcy
counsel, Richards, Layton & Finger, P.A., as local counsel, Moelis
& Co. as investment banker, and FTI Consulting as financial
advisor. The Debtors also retained the services of Boston
Consulting Group to assist the Debtors in the development of their
business plan.  Prime Clerk LLC is the claims agent.

The U.S. Trustee for Regions 3 and 9 appointed a Committee to
represent unsecured creditors in Debtors' Chapter 11 cases.  The
Committee has tapped Kramer Levin Naftalis & Frankel LLP as its
bankruptcy counsel, Benesch Friedlander Coplan & Aronoff LLP as
Delaware counsel, UBS Securities LLC as investment banker, and
Berkeley Research Group, LLC, as financial advisor. Ernst & Young
LLP provides audit and tax services to the Committee.




HERTZ CORP: Retired Executives Oppose to ADR Discontinuation
------------------------------------------------------------
The Retired Executive Group (the "REG"), composed of certain former
executives of The Hertz Corporation, submits this limited
objection, and reservation of rights, to the First Modified Third
Amended Joint Chapter 11 Plan of Reorganization of the Hertz
Corporation and its Debtor Affiliates.

Each member of the REG was, prior to retirement, a participant and
beneficiary of a retirement plan that, with one exception, was
promised to provide them (and the spouses of certain of them) with
lifetime annuities as a benefit of their work to keep The Hertz
Corporation as the premier car rental company in the world.

Debtors have commenced the ADR process previously approved by the
Court with respect to the REG members' claims, and information in
support of such claims has been provided by each of the REG members
to the Debtors in accordance with the ADR procedures. The REG
members each hold General Unsecured Claims which are included in
Class 7 of the Plan.

With respect to the alternative treatment provided by Article
III.B.7 of the Plan in respect of Class 7 General Unsecured Claims,
the REG supports the on-going ADR process designed to resolve the
value of their claims and the eventual payment in full, in cash, of
such claims and intends to proceed with such processes. The REG
would oppose discontinuation of that process.

Accordingly, the REG objects to the Plan to the extent, if any,
that Debtors seek by confirmation of the Plan to discontinue the
ADR process with respect to their Claims.

Attorneys for the Retired Executive Group:

     SAUL EWING ARNSTEIN & LEHR LLP
     John D. Demmy
     1201 North Market Street, Suite 2300
     Wilmington, DE 19899
     Telephone: 302-421-6848
     E-mail: john.demmy@saul.com

       - and -

     Stephen B. Ravin, Esq.
     1037 Raymond Blvd.
     Newark, NJ 07102
     Telephone: 973-286-6714
     E-mail: stephen.ravin@saul.com

                        About Hertz Corp.

Hertz Corp. and its subsidiaries -- http://www.hertz.com/--
operate a worldwide vehicle rental business under the Hertz,
Dollar, and Thrifty brands, with car rental locations in North
America, Europe, Latin America, Africa, Asia, Australia, the
Caribbean, the Middle East, and New Zealand. They also operate a
vehicle leasing and fleet management solutions business.

On May 22, 2020, The Hertz Corporation and certain of its U.S. and
Canadian subsidiaries and affiliates filed voluntary petitions for
reorganization under Chapter 11 in the U.S. Bankruptcy Court for
the District of Delaware (Bankr. D. Del. Case No. 20-11218).

Judge Mary F. Walrath oversees the cases.  

The Debtors have tapped White & Case LLP as their bankruptcy
counsel, Richards, Layton & Finger, P.A., as local counsel, Moelis
& Co. as investment banker, and FTI Consulting as financial
advisor.  The Debtors also retained the services of Boston
Consulting Group to assist the Debtors in the development of their
business plan. Prime Clerk LLC is the claims agent.

The U.S. Trustee for Regions 3 and 9 appointed a Committee to
represent unsecured creditors in Debtors' Chapter 11 cases. The
Committee has tapped Kramer Levin Naftalis & Frankel LLP as its
bankruptcy counsel, Benesch Friedlander Coplan & Aronoff LLP as
Delaware counsel, UBS Securities LLC as investment banker, and
Berkeley Research Group, LLC, as financial advisor.  Ernst & Young
LLP provides audit and tax services to the Committee.


HERTZ CORP: To Start $1.65 Billion Leveraged Loan Sale
------------------------------------------------------
Natalie Harrison of Bloomberg News reports that Hertz Corp. Hertz
Global Holdings Inc. will begin marketing a leveraged loan sale for
as much as $1.65 billion on Monday to help finance the rental car
company’s emergence from bankruptcy, according to a person with
knowledge of the matter.

The two-part deal is comprised of a $1.3 billion first-lien term
loan, and another loan of up to $350 million term, said the person,
who asked not to be identified because the details are private.

The sale comes after Knighthead Capital Management, Certares
Management and Apollo Global Management won a bidding war to bring
Hertz out of court protection.

                        About Hertz Corp.

Hertz Corp. and its subsidiaries -- http://www.hertz.com/--
operate a worldwide vehicle rental business under the Hertz,
Dollar, and Thrifty brands, with car rental locations in North
America, Europe, Latin America, Africa, Asia, Australia, the
Caribbean, the Middle East, and New Zealand.  They also operate a
vehicle leasing and fleet management solutions business.

On May 22, 2020, The Hertz Corporation and certain of its U.S. and
Canadian subsidiaries and affiliates filed voluntary petitions for
reorganization under Chapter 11 in the U.S. Bankruptcy Court for
the District of Delaware (Bankr. D. Del. Case No. 20-11218).

Judge Mary F. Walrath oversees the cases.  

The Debtors have tapped White & Case LLP as their bankruptcy
counsel, Richards, Layton & Finger, P.A., as local counsel, Moelis
& Co. as investment banker, and FTI Consulting as financial
advisor. The Debtors also retained the services of Boston
Consulting Group to assist the Debtors in the development of their
business plan. Prime Clerk LLC is the claims agent.

The U.S. Trustee for Regions 3 and 9 appointed a Committee to
represent unsecured creditors in Debtors' Chapter 11 cases. The
Committee has tapped Kramer Levin Naftalis & Frankel LLP as its
bankruptcy counsel, Benesch Friedlander Coplan & Aronoff LLP as
Delaware counsel, UBS Securities LLC as investment banker, and
Berkeley Research Group, LLC, as financial advisor. Ernst & Young
LLP provides audit and tax services to the Committee.








HOOKIN' C RANCH: Seeks Access to West One Financial, et al. Cash
----------------------------------------------------------------
Hookin' C Ranch Inc. asked the Bankruptcy Court for authority to
use cash collateral and provide adequate protection to its secured
creditors.  The Debtor seeks to use cash collateral for the
operation of its business in the ordinary course.

The Debtor's primary assets include five over-the-road truck, one
tank trailer, and five trucking trailers.  West One Financial LLC,
who provided a secured financing on certain of these trucks and
vehicle, had moved the Eight Judicial District Court of Duchesne
County for a writ of replevin.  

Seven merchant cash advance lenders also have global UCC liens on
all of the Debtor's property.  The MCA lenders, with the estimated
amount of their interest, are:

   * Green Fund NY:                       $18,542;

   * Green Note Capital Partners Inc.:    $10,245;

   * CFG Merchant Solutions:              $13,221;  

   * Last Chanse Funding, Inc.:            $9,784;

   * Ironwood Finance, Inc.:               $5,124;

   * First Corporate Solution, Inc.:      Unknown; and

   * Yellowstone Capital, LLC:            Unknown.

As adequate protection for any diminution in the value of the
trucks/trailers and cash collateral and other pre-petition
collateral resulting from the Debtor's use thereof after the
Petition Date, the Debtor proposed to:

  -- pay West One $1,250 monthly as adequate protection payment;

  -- pay $1,000 to First Corporate Solution, Inc., the senior lien
holder of the cash collateral, as adequate protection;

  -- provide the cash collateral creditors a valid, perfected and
enforceable continuing supplemental lien and security interest in
all of the Debtor's assets.

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

                      About Hookin' C Ranch

Hookin' C Ranch Inc., a trucking company based in Neola, Utah,
filed a petition under Subchapter V of Chapter 11 (Bankr. D. Utah
Case No. 21-22120) on May 17, 2020.

In the petition signed by Jessica Lee Clegg, president, the Debtor
estimated between $100,001 and $500,000 in assets and between
$500,001 and $1,000,000 in liabilities.

D. Ray Strong was named as the Debtor's Subchapter V Trustee by
U.S. Trustee for Region 19, Patrick S. Layng.

Judge R. Kimball Mosier presides over the case.  STOKES LAW PLLC
represents the Debtor as counsel.  



HOOKIN' C RANCH: Seeks to Hire Stokes Law as Legal Counsel
----------------------------------------------------------
Hookin' C Ranch Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Utah to employ Stokes Law, PLLC to serve as
legal counsel in its Chapter 11 case.

The firm's services include:

   a. rendering advice with respect to the powers and duties of the
Debtor under the Bankruptcy Code;

   b. taking all necessary action to protect and preserve the
estate of the Debtor;

   c. assisting in preparing legal papers;

   d. appearing in court;

   e. assisting in presenting the Debtor's proposed plan of
reorganization and all related transactions;

   f. representing the Debtor at court hearings on plan
confirmation and related matters; and

   g. other legal services necessary to administer the case.

Stokes Law will be paid at these rates:

     Attorneys             $250 per hour
     Paralegals            $75 to $125 per hour

The firm will also receive reimbursement for out-of-pocket expenses
incurred.  The retainer fee is $5,500.

Ted Stokes, Esq., a partner at Stokes 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:

     Ted F. Stokes, Esq.
     Stokes Law PLLC
     2072 North Main Suite 102
     North Logan, UT 84341
     Tel: (435) 213-4771
     Fax: (888) 443-1529
     Email: ted@stokeslawpllc.com

                    About Hookin' C Ranch Inc.

Neola, Utah-based Hookin' C Ranch Inc. filed a petition under
Subchapter V of Chapter 11 (Bankr. D. Utah Case No. 21-22120) on
May 17, 2020.  In the petition signed by Jessica Lee Clegg,
president, the Debtor disclosed total assets of up to $500,000 and
total liabilities of up to $1 million.  Stokes Law, PLLC represents
the Debtor as legal counsel.  Judge R. Kimball Mosier presides over
the Debtor's Chapter 11 case.  D. Ray Strong is the Subchapter V
trustee appointed in the case.











HOPLITE INC: Taps Sierra Constellation as Investment Banker
-----------------------------------------------------------
Hoplite, Inc. and Hoplite Entertainment, Inc. seek approval from
the U.S. Bankruptcy Court for the Central District of California to
hire Sierra Constellation Partners as investment banker and
broker.

The Debtors need assistance of the firm to evaluate and identify
the appropriate disposition of their video assets, which include
two separate libraries of reality television productions.

Sierra Constellation will receive a flat fee of $300,000, plus 6
percent of the aggregate gross proceeds from the sale or
monetization of the video assets above $5 million.

As disclosed in court filings, Sierra Constellation is a
"disinterested person" as that phrase is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Winston Mar
     Sierra Constellation Partner
     355 S. Grand Avenue, Suite 1450
     Los Angeles, CA 90071
     Phone: 213-289-9060
     Fax: 213-402-3548
     Email: info@scpllc.com

                  About Hoplite Inc. and Hoplite
                        Entertainment Inc.

Hoplite Entertainment Inc., a performing arts company in Los
Angeles, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Calif. Case No. 21-12546) on March 30, 2021.  On April
1, 2021, Hoplite Inc., a Los Angeles-based affiliate of Hoplite
Entertainment, filed a Chapter 11 petition (Bankr. C.D. Calif. Case
No. 21-12663).  Judge Ernest M. Robles oversees the cases.   

At the time of the filing, Hoplite Entertainment disclosed total
assets of up to $50,000 and liabilities of up to $10 million while
Hoplite Inc. disclosed total assets of up to $50,000 and
liabilities of up to $50 million.  

The Law Offices of Richard T. Baum and Sierra Constellation
Partners serve as the Debtors' legal counsel and investment banker,
respectively.


HOSPITALITY INVESTORS: Menzer & Hill Pursuing FINRA Claims
----------------------------------------------------------
The Securities Law Firm of Menzer & Hill, P.A. on June 2 disclosed
that it is pursuing claims against those brokerage firms that sold
Hospitality Investors Trust (f/k/a) American Realty Capital
Hospitality Trust to their clients. HIT, a publicly registered
non-traded real estate investment trust ("REIT"), owns a portfolio
of hotel properties throughout the United States.

On May 19, 2021, HIT and its operating partnership, Hospitality
Investors Trust Operating Partnership, L.P., each filed for
petitions for relief under Chapter 11 of the US Bankruptcy Code.

Fortunately, those investors that incurred losses investing in HIT,
or any other non-traded REITs, may be able to recover those losses
through the FINRA arbitration process. Under FINRA rules and
regulations, Broker-Dealers are responsible for conducting proper
due-diligence on those investments recommended to their clients and
therefore, may be held liable for losses related to failures in
their due-diligence.

The Securities Law Firm of Menzer & Hill, P.A. has already
prevailed in a multi-million-dollar award on behalf of investors
that sustained damages involving other non-traded REITs.

                  About Hospitality Investors Trust

Headquartered in New York, Hospitality Investors Trust, Inc. --
http://www.HITREIT.com/-- is a self-managed real estate investment
trust that invests primarily in premium-branded select-service
lodging properties in the United States. As of Dec. 31, 2020,
Hospitality Investors Trust owns or has an ownership interest in a
total of 101 hotels, with a total of 12,673 guestrooms in 29
states.

Hospitality Investors Trust and subsidiary, Hospitality Investors
Trust Operating Partnership LP, sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 21-10831) on May 19, 2021.  In the
petition signed by CEO and president, Jonathan P. Mehlman,
Hospitality Investors Trust disclosed total assets of
$1,701,867,000 as of March 31, 2021 and total liabilities of
$1,360,423,000 as of March 31, 2021.

The cases are handled by Honorable Judge Craig T. Goldblatt.

The Debtors tapped Proskauer Rose, LLP and Potter Anderson &
Corroon, LLP as legal counsel, and Jefferies LLC as financial
advisor. Morrison & Foerster, LLP serves as legal counsel to the
independent directors. Epiq Corporate Restructuring, LLC is the
Debtors' claims agent.


HOVNANIAN ENTERPRISES: Reports Fiscal 2021 Second Quarter Results
-----------------------------------------------------------------
Hovnanian Enterprises, Inc. reported results for its fiscal second
quarter and six-month period ended April 30, 2021.

RESULTS FOR THE THREE-MONTH AND SIX-MONTH PERIODS ENDED APRIL 30,
2021:

   * Total revenues increased 30.6% to $703.2 million in the
second
     quarter of fiscal 2021, compared with $538.4 million in the
     same quarter of the prior year. For the six months ended
     April 30, 2021, total revenues increased 23.8% to $1.28
billion
     compared with $1.03 billion in the same period during the
prior
     fiscal year.

   * Homebuilding gross margin percentage, after cost of sales
     interest expense and land charges, increased 360 basis points

     to 18.1% for the three months ended April 30, 2021 compared
     with 14.5% during the same period a year ago.  During the
first
     half of fiscal 2021, homebuilding gross margin percentage,
     after cost of sales interest expense and land charges, was
     17.7%, up 400 basis points, compared with 13.7% during the
same
     period last year.

   * Homebuilding gross margin percentage, before cost of sales
     interest expense and land charges, increased 310 basis points

     to 21.3% during the fiscal 2021 second quarter compared with
     18.2% in last year's second quarter.  For the six months
ended
     April 30, 2021, homebuilding gross margin percentage, before
     cost of sales interest expense and land charges, was 21.0%, up

     320 basis points, compared with 17.8% in the same period of
the
     previous fiscal year.

   * In 2019, the Company granted phantom stock awards in lieu of
     actual equity under its long-term incentive plan.  This was
     done in the best interest of shareholders to avoid dilution
     concerns associated with our low stock price of $14.50 at the

     time of grant.  Expense related to the phantom stock varies
     depending upon the Company's common stock price at quarter
end,
     is a non-cash expense through fiscal 2021, and is reflected
in
     its total SG&A expenses.  SG&A expenses in the second quarter
     of fiscal 2021 included $17.5 million of incremental expense
     due to the phantom stock awards, which is solely related to
its
     common stock price increasing from $51.16 at the end of the
     first quarter to $132.59 at the end of the second quarter.
Had
     equity shares rather than phantom stock been utilized for its
     2019 LTIP grants, there would not have been an incremental
SG&A
     expense due to stock price movements.

   * Total SG&A was $82.6 million, or 11.7% of total revenues, in
     the fiscal 2021 second quarter compared with $55.9 million, or

     10.4% of total revenues, in the previous year's second
quarter.
     During the first six months of fiscal 2021, total SG&A was
     $146.3 million, or 11.4% of total revenues, compared with
     $116.3 million, or 11.3% of total revenues, in the same period

     of the prior fiscal year.  Excluding incremental phantom stock

     expense, SG&A would have been $65.1 million, or 9.3% of total
     revenues for the second quarter of fiscal 2021 and $128.8
     million, or 10.1% of total revenues, for the six months ended

     April 30, 2021.

   * Total interest expense was $43.8 million for the second
quarter
     of fiscal 2021 compared with $45.5 million during the second
     quarter of fiscal 2020. For the six months ended April 30,
     2021, total interest expense was $84.9 million compared with
     $88.6 million during the same period last year.

   * Income from unconsolidated joint ventures was $2.6 million
for
     the second quarter ended April 30, 2021 compared with $6.2
     million in the fiscal 2020 second quarter.  For the first
half
     of fiscal 2021, income from unconsolidated joint ventures was

     $4.6 million compared with $7.8 million in the same period a
     year ago.

   * Income before income taxes for the second quarter of fiscal
     2021 was $31.0 million, up $26.9 million compared with $4.2
     million in the second quarter of the prior fiscal year.  For
     the first six months of fiscal 2021, income before income
taxes
     was $50.6 million compared with a loss of $3.3 million during

     the same period of fiscal 2020.

   * Adjusted pretax income, which is income (loss) before income
     taxes excluding land-related charges and loss (gain) on
     extinguishment of debt, was $31.1 million in the second
quarter
     of fiscal 2021 compared with $5.4 million in the fiscal 2020
     second quarter.  Excluding incremental phantom stock expense,

     its adjusted pretax income would have been $48.6 million for
     the fiscal 2021 second quarter and would have exceeded the $45

     million high end of the guidance range for the second quarter

     provided last quarter.  For the six months ended April 30,
     2021, adjusted pretax income was $52.6 million compared with a

     loss before these items of $8.7 million during the first six
     months of fiscal 2020.  Excluding incremental phantom stock
     expense, its adjusted pretax income would have been $70.1
     million for the first six months of fiscal 2021.

   * The company recorded a full reduction of the federal tax
     valuation allowance and a partial reduction of the state tax
     valuation allowance during the quarter.  This resulted in a
     credit to tax expense and an increase in net income during
the
     quarter of $468.6 million.  The remaining state valuation
     allowance as of April 30, 2021 was $102.9 million.  The profit

     for the quarter, plus this reduction in valuation allowance,
     resulted in total shareholders' equity increasing
sequentially
     by $489.0 million during the quarter.

   * Net income, including the benefit of the valuation allowance
     reduction, was $488.7 million, or $69.65 per diluted common
     share, for the three months ended April 30, 2021 compared with

     net income of $4.1 million, or $0.60 per diluted common share,

     in the second quarter of the previous fiscal year.  For the
     first six months of fiscal 2021, net income, including the
     benefit of the valuation allowance reduction, was $507.6
     million, or $72.71 per diluted common share, compared with a
     net loss of $5.1 million, or $0.82 per diluted common share,
in
     the same period during fiscal 2020.

   * EBITDA increased 49.9% to $76.3 million for the second quarter

     of fiscal 2021 compared with $50.9 million in the same quarter

     of the prior year. For the first half of fiscal 2021, EBITDA
     was $138.3 million, a 57.4% increase, compared with $87.9
     million in the first half of fiscal 2020.  Excluding
     incremental phantom stock expense, adjusted EBITDA would have

     increased 80.2% to $93.9 million for the second quarter of
     fiscal 2021 and would have increased 91.4% to $157.8 million
     for the six months ended April 30, 2021.  Excluding
incremental
     phantom stock expense, adjusted EBITDA would have exceeded the

     high end of the guidance range for the quarter provided last
     quarter.

   * Financial services income before income taxes was $10.4
million
     for the second quarter of fiscal 2021, up 119.1% compared with

     $4.7 million in the second quarter of fiscal 2020.  For the
     first half of fiscal 2021, financial services income before
     income taxes increased 112.3% to $19.5 million compared with
     $9.2 million in the same period one year ago.

   * Consolidated contracts per community increased 61.9% to 18.3
     contracts per community for the second quarter ended April 30,

     2021 compared with 11.3 contracts per community in last
year's
     second quarter.  Contracts per community, including domestic
     unconsolidated joint ventures(1), increased 58.5% to 16.8 for

     the second quarter of fiscal 2021 compared with 10.6 for the
     second quarter of fiscal 2020.  These strong year over year
     improvements in sales pace were positively impacted by slower

     sales during the initial COVID shutdown period last year.

   * The number of consolidated contracts increased 19.1% to 1,771

     homes during the fiscal 2021 second quarter, compared with
     1,487 homes in last year's second quarter.  The number of
     contracts, including domestic unconsolidated joint ventures,
     for the three months ended April 30, 2021 increased 19.4% to
     1,960 homes from 1,642 homes during the same quarter a year
     ago.

   * For the first half of fiscal 2021, the number of consolidated

     contracts increased 26.3% to 3,549 homes compared with 2,809
     homes in the first half of fiscal 2020.  The number of
     contracts, including domestic unconsolidated joint ventures,
     for the six months ended April 30, 2021 increased 25.1% to
     3,922 homes from 3,134 homes during the same period a year
ago.

   * As of the end of the second quarter of fiscal 2021, community

     count, including domestic unconsolidated joint ventures, was
     117 communities, compared with 155 communities at April 30,
     2020.  Consolidated community count was 97 as of April 30,
     2021, compared with 132 communities at the end of the
previous
     year's second quarter.  The decline was primarily a result of

     selling out of communities at a faster than anticipated pace
     and delayed community openings primarily related to adverse
     impacts from COVID-19.  The Company continues to expect to
grow
     its fiscal 2021 year-end community count to approximately 130

     communities, including domestic unconsolidated joint
ventures.

   * Despite 1,618 second quarter consolidated deliveries,
     consolidated lots controlled increased by 1,295 lots
     sequentially to 28,077 at April 30, 2021 from 26,782 lots at
     Jan. 31, 2021, which illustrated our ability to control more
     lots than the Company delivered.
  
   * Due to consciously restricting sales in many of its
communities
     in recent months and a difficult comparison to a very strong
     May last year, contracts per community for May 2021 decreased

     18.9% to 4.3 compared with 5.3 for the same month one year
ago.
     The dollar value of May 2021 consolidated contracts decreased

     23.0% to $197.0 million compared with $255.9 million in May
     last year.  However, May 2021 contracts had the highest gross

     margin percentage at the point of contract for any month in
     more than a decade.

   * The dollar value of consolidated contract backlog, as of April

     30, 2021, increased 85.2% to $1.77 billion compared with
$958.1
     million as of April 30, 2020.  The dollar value of contract
     backlog, including domestic unconsolidated joint ventures, as

     of April 30, 2021, increased 80.0% to $2.04 billion compared
     with $1.13 billion as of April 30, 2020.

   * Consolidated deliveries increased 22.1% to 1,618 homes in the

     fiscal 2021 second quarter compared with 1,325 homes in the
     previous year's second quarter. For the fiscal 2021 second
     quarter, deliveries, including domestic unconsolidated joint
     ventures, increased 17.2% to 1,773 homes compared with 1,513
     homes during the second quarter of fiscal 2020.

   * For the first half of fiscal 2021, consolidated deliveries
     increased 17.3% to 3,003 homes compared with 2,561 homes in
the        
     first six months of the previous year.  For the first half of

     fiscal 2021, deliveries, including domestic unconsolidated
     joint ventures, increased 13.1% to 3,277 homes compared with
     2,898 homes during the same period of fiscal 2020.

   * The contract cancellation rate for consolidated contracts was

     16% for the second quarter ended April 30, 2021 compared with

     23% in the fiscal 2020 second quarter.  The contract
     cancellation rate for contracts including domestic
     unconsolidated joint ventures was 15% for the second quarter
of
     fiscal 2021 compared with 23% in the second quarter of the
     prior year.

LIQUIDITY AND INVENTORY AS OF APRIL 30, 2021:

   * During the second quarter of fiscal 2021, land and land
     development spending was $175.0 million, an increase of 53.0%

     compared with $114.4 million in last year's second quarter.  
     For the first half of fiscal 2021, land and land development
     spending was $353.6 million, an increase of 52.2% compared
with
     $232.3 million in the same period one year ago.

   * Total liquidity at the end of the second quarter of fiscal
2021
     was $352.8 million, well above our targeted liquidity range of

     $170 million to $245 million.

   * In the second quarter of fiscal 2021, approximately 3,400 lots

     were put under option or acquired in 33 consolidated
     communities.

   * As of April 30, 2021, the total controlled consolidated lots
     increased 5.0% to 28,077 compared with 26,734 lots at the end

     of the previous year's second quarter.  Based on trailing
     twelve-month deliveries, the current position equaled a 4.6
     years' supply.
  
   * The Company sent a notice of redemption to pay off in full the

     remaining $111 million principal amount of its 10.0% senior
     secured notes due July 2022 at a purchase price of 100% of the

     principal amount thereof plus accrued and unpaid interest to,

     but excluding, the redemption date of July 31, 2021.
     Additionally, the Companye presently intends to pay off in
full
     the remaining principal amount of $70 million of its 10.5%
     senior secured notes due July 2024 in advance of their
     maturity.

COMMENTS FROM MANAGEMENT:
  
"We are pleased with our trend of reporting improved results.  Our
fiscal 2021 second quarter total revenues, gross margin percentage,
adjusted EBITDA and adjusted pretax income were all within the
guidance range that we gave last quarter.  Had our SG&A not
contained incremental phantom stock expense related solely to our
stock price increasing from $51.16 at the end of the first quarter
to $132.59 at the end of the second quarter, our results would have
been above the high end of the guidance range for adjusted EBITDA
and adjusted pretax income, as well as within the SG&A ratio
guidance range," stated Ara K. Hovnanian, Chairman of the Board,
president and chief executive officer.  "By using phantom stock
rather than actual equity shares for our 2019 LTIP grant when our
stock price was so low, the Company avoided the long-term impacts
of dilution and remains convinced it made the right decision for
shareholders."

"For the second consecutive quarter, our contract backlog dollars
increased 85% year over year.  Despite increased material and labor
costs, gross margins on contracts currently in our backlog along
with continued strong demand for new homes gave us the confidence
to raise our full fiscal 2021 profitability guidance.  We believe
that the outlook for housing demand will remain strong over the
next few years.  Finally, our progress in increasing our land
position and our significant increases in land and land development
spend over the recent quarters gives us confidence about our
ability to grow community count for the remainder of this year and
beyond.
By continuing to execute on our strategy, we can maximize returns
for all of our stakeholders," concluded Mr. Hovnanian.

                     About Hovnanian Enterprises

Hovnanian Enterprises, Inc., founded in 1959 by Kevork S. Hovnanian
and headquartered in Matawan, New Jersey, designs, constructs,
markets, and sells single-family detached homes, attached townhomes
and condominiums, urban infill, and active lifestyle homes in
planned residential developments.  The Company is a homebuilder
with
operations in Arizona, California, Delaware, Florida, Georgia,
Illinois, Maryland, New Jersey, Ohio, Pennsylvania, South Carolina,
Texas, Virginia, Washington, D.C. and West Virginia.  The Company's
homes are marketed and sold under the trade names K. Hovnanian
Homes, Brighton Homes.

Hovnanian Enterprises reported net income of $50.93 million for the
year ended Oct. 31, 2020, compared to a net loss of $42.12 million
for the year ended Oct. 31, 2019.  As of Oct. 31, 2020, the Company
had $1.82 billion in total assets, $2.26 billion in total
liabilities, and a total deficit of $436.09 million.

                                 *   *   *

As reported by the TCR on Feb. 10, 2020, S&P Global Ratings raised
its issuer credit rating on U.S.-based homebuilder Hovnanian
Enterprises Inc. to 'CCC+' from 'SD' because it believes the
company has completed exchange offers that it viewed as
distressed.

In November 2019, Moody's Investors Service downgraded Hovnanian
Enterprises' Corporate Family Rating to Caa2 from Caa1.  The rating
action was prompted by a series of refinancing transactions
completed and contemplated by Hovnanian that Moody's deems to be
distressed exchanges.


HUSCH & HUSCH: Seeks to Hire Heritage Moultray as Realtor
---------------------------------------------------------
Husch & Husch, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Washington to employ Heritage Moultray
Real Estate Services, a Yakima, Wash.-based realtor.

The Debtor requires the services of a realtor to market and sell
its real properties located at Main Street Branch Road, Harrah,
Wash.

Heritage Moultray will be paid a 7 percent commission on the gross
sales price.

Mike Abrams, a partner at Heritage Moultray, 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:

     Mike Abrams
     Heritage Moultray Real Estate Services
     5625 Summitview Ave.
     Yakima, WA 98908
     Tel: (509) 248-9400
     Mobile: 509-949-1389

                      About Husch & Husch Inc.

Husch & Husch, Inc. -- http://www.huschandhusch.com/-- is a
family-owned and operated agricultural chemical and fertilizer
company located in Harrah, Washington. It provides conventional and
organic fertilizers, micronutrient technology, and chemicals to
help make a lawn, garden, agronomic crops, and fruit trees grow to
their full potential. Husch & Husch was founded in 1937 by Pete
Husch.

Husch & Husch filed a Chapter 11 petition (Bankr. E.D. Wash. Case
No. 20-00465) on March 4, 2020. In the petition signed by CFO Allen
Husch, the Debtor disclosed $12,284,732 in assets and $5,966,019 in
liabilities. Dan O'Rourke, Esq., at Southwell & O'Rourke, P.S., is
the Debtor's bankruptcy counsel.


INVESTVIEW INC: Revises Deadlines Under SPA With DBR Capital
------------------------------------------------------------
Investview, Inc. and DBR Capital, LLC entered into a Second
Amendment to the Amended and Restated Securities Purchase Agreement
dated as of Nov. 9, 2020.  

The new amendment changes the deadlines for the fourth and fifth
closings under the Agreement from May 31, 2021, and Aug. 31, 2021,
respectively, to Dec. 31, 2021.  The fourth and fifth closings
remain at the sole discretion of DBR Capital and Investview cannot
provide any assurance that they will occur when contemplated or
ever.

                         About Investview

Headquartered in Salt Lake City, Utah, Investview, Inc., is a
diversified financial technology organization that operates through
its subsidiaries, to provide financial products and services to
individuals, accredited investors and select financial
institutions.

Investview reported a net loss of $21.28 million for the year ended
March 31, 2020, compared to a net loss of $4.98 million for the
year ended March 31, 2019.  As of Dec. 31, 2020, the Company had
$10.77 million in total assets, $23.79 million in total
liabilities, and a total stockholders' deficit of $13.02 million.

Haynie & Company, in Salt Lake City, Utah, the Company's auditor
since 2017, issued a "going concern" qualification in its report
dated June 29, 2020, citing that the Company has suffered losses
from operations and its current cash flow is not enough to meet
current needs.  This raises substantial doubt about the Company's
ability to continue as a going concern.


JAKKS PACIFIC: Signs $67.5M ABL Revolving Credit Facility
---------------------------------------------------------
Jakks Pacific, Inc. and certain of its subsidiaries, as borrowers,
entered into a credit agreement, dated as of June 2, 2021, with
JPMorgan Chase Bank, N.A., as agent and lender, for a $67,500,000
senior secured revolving credit facility.  The ABL Credit Agreement
replaces the Company's existing asset-based revolving credit
agreement, dated as of March 27, 2014, with General Electric
Capital Corporation, since assigned to Wells Fargo Bank, National
Association.  Any amounts borrowed under the New ABL Facility will
bear interest at either (i) LIBOR plus 1.50%-2.00% (determined by
reference to an excess availability pricing grid) or (ii) base rate
plus 0.50%-1.00% (determined by reference to an excess availability
pricing grid and base rate subject to a 1.00% floor).  The New ABL
Facility matures in June 2026.

The ABL Credit Agreement contains negative covenants that, subject
to certain exceptions, limit the ability of the Company and its
subsidiaries to, among other things, incur additional indebtedness,
make restricted payments, pledge their assets as security, make
investments, loans, advances, guarantees and acquisitions, undergo
fundamental changes and enter into transactions with affiliates.
Under certain circumstances the Company is also subject to a
springing fixed charge coverage ratio covenant of not less than 1.1
to 1.0, as described in more detail in the ABL Credit Agreement.

The ABL Credit Agreement contains events of default that are
customary for a facility of this nature, including (subject in
certain cases to grace periods and thresholds) nonpayment of
principal, interest, fees or other amounts, material inaccuracy of
representations and warranties, violation of covenants,
cross-default to certain other existing indebtedness, bankruptcy or
insolvency events, certain judgment defaults, loss of liens or
guarantees and a change of control as specified in the ABL Credit
Agreement.  If an event of default occurs, the commitments of the
lenders to lend under the ABL Credit Agreement may be terminated
and the maturity of the amounts owed may be accelerated.

The obligations under the ABL Credit Agreement are guaranteed by
the Company, the subsidiary borrowers thereunder and certain of the
other existing and future direct and indirect subsidiaries of the
Company and are secured by substantially all of the assets of the
Company, the subsidiary borrowers thereunder and such other
subsidiary guarantors, in each case, subject to certain exceptions
and permitted liens.

New Term Loan

The Company and certain of its subsidiaries, as borrowers, entered
into a First Lien Term Loan Facility Credit Agreement, dated as of
the Closing Date, with Benefit Street Partners L.L.C., as Sole Lead
Arranger, and BSP Agency, LLC, as agent, for a $99,000,000
first-lien secured term loan and $19,000,000 delayed draw term
loan. Proceeds from the Initial Term Loan, together with available
cash from the Company, were used to repay the Company's existing
term loan, under the agreement dated as of Aug. 9, 2019 with
Cortland Capital Market Services LLC, as agent for certain investor
parties. Proceeds from the Delayed Draw Term Loan will be used to
redeem any of the Company's outstanding 2023 Convertible Senior
Notes upon their maturity, which, upon repayment of the Term Loan,
accelerated to no later than 91 days from the repayment of the Term
Loan, or Sept. 1, 2021.

Amounts outstanding under the New Term Loan will bear interest at
either (i) LIBOR plus 6.50% - 7.00% (determined by reference to a
net leverage pricing grid), subject to a 1.00% LIBOR floor, or (ii)
base rate plus 5.50% - 6.00% (determined by reference to a net
leverage pricing grid), subject to a 2.00% base rate floor. The New
Term Loan matures in June 2027.

The New Term Loan Agreement contains negative covenants that,
subject to certain exceptions, limit the ability of the Company and
its subsidiaries to, among other things, incur additional
indebtedness, make restricted payments, pledge their assets as
security, make investments, loans, advances, guarantees and
acquisitions, undergo fundamental changes and enter into
transactions with affiliates.  Commencing with the fiscal quarter
ending June 30, 2021, the Company is also required to maintain a
Net Leverage Ratio of 4:00x, with step-downs commencing with the
quarter ending March 31, 2023 and a minimum cash balance of not
less than $20,000,000, provided that, the minimum cash amount shall
be reduced by $1,000,000 for every $5,000,000 in principal
repayment of the New Term Loan, in each case as such terms are
defined and such covenants are described in more detail in the New
Term Loan Agreement.

The New Term Loan Agreement contains events of default that are
customary for a facility of this nature, including (subject in
certain cases to grace periods and thresholds) nonpayment of
principal, nonpayment of interest, fees or other amounts, material
inaccuracy of representations and warranties, violation of
covenants, cross-default to certain other existing indebtedness,
bankruptcy or insolvency events, certain judgment defaults and a
change of control as specified in the New Term Loan Agreement.  If
an event of default occurs, the maturity of the amounts owed under
the New Term Loan Agreement may be accelerated.

The obligations under the New Term Loan Agreement are guaranteed by
the Company, the subsidiary borrowers thereunder and certain of the
other existing and future direct and indirect subsidiaries of the
Company and are secured by substantially all of the assets of the
Company, the subsidiary borrowers thereunder and such other
subsidiary guarantors, in each case, subject to certain exceptions
and permitted liens and subject to the priority lien granted under
the ABL Credit Agreement.

The agent and Sole Lead Arranger under the New Term Loan are
affiliates of an affiliate of the Company, which affiliate owns
common stock and 2023 Convertible Notes of the Company, as well as
a majority of the Company's outstanding preferred stock giving the
affiliates various rights as described in the Company's public
filings.

On the Closing Date, the Company repaid in full and terminated the
Existing Term Loan Agreement, dated as of Aug. 9, 2019, with
Cortland Capital Market Services LLC, as agent.  The Existing ABL
Credit Facility Agreement was also terminated as of the Closing
Date.

                        About Jakks Pacific

JAKKS Pacific, Inc. -- www.jakks.com -- is a designer, manufacturer
and marketer of toys and consumer products sold throughout the
world, with its headquarters in Santa Monica, California.  JAKKS
Pacific's popular proprietary brands include; Fly Wheels, Kitten
Catfe, Perfectly Cute, ReDo Skateboard Co, X-Power, Disguise, Moose
Mountain, Maui, Kids Only!; a wide range of entertainment-inspired
products featuring premier licensed properties; and C'est Moi, a
new generation of clean beauty.

Jakks Pacific reported a net loss of $14.14 million for the year
ended Dec. 31, 2020, compared to a net loss of $55.38 million for
the year ended Dec. 31, 2019. As of March 31, 2021, the Company had
$298.41 million in total
assets, $301.99 million in total liabilities, $2.07 million in
preferred stock, and a total stockholders' deficit of $5.65
million.

Los Angeles, California-based BDO USA, LLP, the Company's auditor
since 2006, included a "going concern" paragraph in its report
dated March 19, 2021, citing that the Company's primary sources of
working capital are cash flows from operations and borrowings under
its credit facility.  The Company's cash flows from operations are
primarily impacted by the Company's sales, which are seasonal, and
any change in timing or amount of sales may impact the Company's
operating cash flows.  The Company owes $124.5 million on its term
loan and has borrowing capacity under its credit facility of $37.3
million as of Dec. 31, 2020.  During 2020, the Company reached an
agreement with its holders of its term loan and the holder of its
revolving credit facility, to amend the New Term Loan Agreement and
defer the Company's EBITDA covenant requirement until March 31,
2022 and reduced the trailing 12-month EBITDA requirement to $25.0
million.  Based on the Company's operating plan, management
believes that the current working capital combined with expected
operating and financing cashflows to be sufficient to fund the
Company's operations and satisfy the Company's obligations as they
come due for at least one year from the financial statement
issuance date.


JDS FOURTH: June 10 Deadline Set for Panel Questionnaires
---------------------------------------------------------
The United States Trustee is soliciting members for an unsecured
creditors committee in the bankruptcy case of JDS Fourth Avenue
LLC.

If a party wishes to be considered for membership on any official
committee that is appointed, it must complete a Questionnaire
available at https://bit.ly/3cq97WV and return it to
Benjamin.A.Hackman@usdoj.gov a at the Office of the United States
Trustee so that it is received no later than 4:00 p.m., on June 10,
2021.

If the U.S. Trustee receives sufficient creditor interest in the
solicitation, it may schedule a meeting or telephone conference for
the purpose of forming a committee.
                  
                      About JDS Fourth Avenue LLC

JDS Fourth Avenue LLC is a condominium project owned by real estate
developer Michael Stern. JDS Fourth Avenue sought Chapter 11
protection (Bankr. D. Del. Case No. 21-10888) on June 1, 2021.  In
the petition signed by owner and managing member Michael Stern, JDS
estimated assets of between $1 million and $10 million and
estimated liabilities of between $1 million and $10 million.  The
cases are handled by Honorable Judge Karen B. Owens. The Debtor's
counsel is Scott D. Cousins of Cousins Law LLC.



KATERRA INC: Case Summary & 40 Largest Unsecured Creditors
----------------------------------------------------------
Lead Debtor: Katerra Inc.
             9305 East Via de Ventura
             Scottsdale, Arizona 85258

Business Description: Katerra, Inc., together with its debtor and
                      non-debtor subsidiaries, is a technology-
                      driven construction company that develops,
                      manufactures, and markets products and
                      services in the commercial and residential
                      construction spaces.  Katerra delivers a
                      comprehensive suite of products and services
                      for its clients through a distinct model
                      that combines end-to-end integration with
                      significant investment in technological and
                      design innovation.  Katerra offers services
                      to its clients through three distinct
                      offerings: (a) end-to-end new build; (b)
                      construction services; and (c) renovations.

Chapter 11 Petition Date: June 6, 2021

Court:                United States Bankruptcy Court
                      Southern District of Texas

Thirty-three affiliates that concurrently filed voluntary petitions
for relief under Chapter 11 of the Bankruptcy Code:

     Debtor                                     Case No.
     ------                                     --------
     Katerra Inc. (Lead Case)                   21-31861
     CAPGro Construction Management, LLC        21-31860
     Katerra Inc. (Cayman)                      21-31862
     AlgoSquare Inc.                            21-31863
     Katerra Architecture LLC                   21-31864
     Edge @ LoHi, LLC                           21-31865
     Katerra Construction LLC                   21-31866
     Hillsboro 1 Project LLC                    21-31867
     Katerra Engineering LLC                    21-31868
     Katerra Pearson Ranch Investment LLC       21-31869
     Lord, Aeck & Sargent, Inc.                 21-31870
     Katerra Pegasus RiNo Investment LLC        21-31871
     Hillsboro 1 Project MM LLC                 21-31872
     Katerra XSC Houston Investment LLC         21-31873
     Katerra RO2 Knipe Village Investment LLC   21-31874
     Apollo Technologies, Inc.                  21-31875
     Hillsboro 2 Project LLC                    21-31876
     Kirkland 1 Project LLC                     21-31877
     Kirkland 1 Project MM LLC                  21-31878
     Hillsboro 2 Project MM LLC                 21-31879
     Bristlecone 28th Ave, LLC                  21-31880
     Perimeter Building Services LLC            21-31881
     Kirkland 2 Project LLC                     21-31882
     Bristlecone Residential, LLC               21-31883
     Katerra Affordable Housing, LLC            21-31884
     Construction Assurance Ltd.                21-31885
     Roots Software, LLC                        21-31886
     Kirkland 2 Project MM LLC                  21-31887
     Dangoo Electronics (USA) Co. Ltd.          21-31888
     Skyview Concrete LLC                       21-31889
     UEB Builders, Inc.                         21-31890
     Valpico Glenbriar Apartments LLC           21-31891
     WM Aviation, LLC                           21-31892  

Judge:                Hon. Marvin Isgur

Debtors'
General
Counsel:              Joshua A. Sussberg, P.C.
                      Christine A. Okike, P.C.
                      KIRKLAND & ELLIS LLP
                      KIRKLAND & ELLIS INTERNATIONAL LLP
                      601 Lexington Avenue
                      New York, New York 10022
                      Tel: (212) 446-4800
                      Fax: (212) 446-4900
                      Email: joshua.sussberg@kirkland.com
                             christine.okike@kirkland.com

Debtors'
Co-Bankruptcy
Counsel:              Matthew D. Cavenaugh, Esq.
                      Jennifer F. Wertz, Esq.
                      J. Machir Stull, Esq.
                      JACKSON WALKER LLP
                      1401 McKinney Street, Suite 1900
                      Houston, Texas 77010
                      Tel: (713) 752-4200
                      Fax: (713) 752-4221
                      Email: mcavenaugh@jw.com
                             jwertz@jw.com
                             mstull@jw.com

Debtors'
Investment
Banker:               HOULIHAN LOKEY CAPITAL, INC.

Debtors'
Financial &
Restructuring
Advisor:              ALVAREZ & MARSAL NORTH AMERICA, LLC

Debtors'
Claims &
Noticing
Agent:                PRIME CLERK LLC


Estimated Assets
(on a consolidated basis): $500 million to $1 billion

Estimated Liabilities
(on a consolidated basis): $1 billion to $10 billion

The petitions were signed by Marc Liebman, chief transformation
officer.

A full-text copy of Katerra Inc.'s petition is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/P7ZFO4Q/Katerra_Inc__txsbke-21-31861__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 40 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Stiles Machinery Inc.              Equipment         $5,922,131
3965 44th St SE                       Purchase
Grand Rapids, MI 49512-3941
United States
Attn: Christian Vollmers, President
Tel: 616-698-2336
Email: cvollmers@stilesmachinery.com

2. Haddad Plumbing & Heating         Trade Payable      $5,425,951
1223 Broad Street
PO Box 2280
Newark, NJ 07114
United States
Attn: Shallan Haddad
Tel: 973-424-1177
Email: shaddad@haddadplumbing.com

3. Thyssenkrupp Elevator Corp.       Trade Payable      $4,142,667
3100 Interstate North Cir SE
Suite 500
Atlanta, GA 30339
United States
Attn: Kevin Backus
Senior Vice President,
General Counsel, and
Corporate Secretary
Tel: 248-233-5600
Email: kevin.backus@thyssenkrupp.com

4. Concrete Systems                   Trade Payable     $3,928,259
110 Paris Street
Newark, NJ 07105
United States
Attn: Michael Worden, President
Tel: 603-889-4163
Email: mworden@csigroup.com

5. FM Construction Group LLC          Trade Payable     $3,748,331
100 Dr. Martin Luther King Blvd
East Orange, NJ 07017
United States
Attn: Keith Chebuske
Assistant Project Manger
Tel: 973-989-1616
Email: support@fmhome.us

6. Donald Drywall LLC                 Trade Payable     $3,473,077
646 Cross St, Bldg B
Unit #26
Lakewood, NJ 08701
United States
Attn: Carlos Ramirez, Manager
Tel: 732-994-5439
     732-814-6671
Email: contact@donalddrywall.com

7. JM3 Construction, LLC              Trade Payable     $2,854,322
117 State Highway 35
Suite 1
Keyport, NJ 07735
United States
Attn: John Patulot
Project Manager
Tel: 732-345-7404

8. Sant-Tec Electric Inc.             Trade Payable     $2,797,772
2017 41st Street
North Bergern, NJ 07047
United States
Attn: Manny Montesino
President
Tel: 201-865-4100

9. Prestige Plumbing, Inc.            Trade Payable     $2,763,587
1040 Rt 10 West
Suite 101
Randolph, NJ 07869
United States
Attn: William Wrede, President
Tel: 973-927-1524
Email: prestigeplmbg@aol.com

10. American Architectural Window     Trade Payable     $2,615,167
156 Woodport
Suite 1A
Sparta, NJ 07871
United States
Attn: Donna Stevenson
Director of Operations
Tel: 800-495-8175
Fax: 973-726-4921
Email: customerservice@americanarchitectural.com

11. American Panel TEC                 Trade Payable    $2,281,875
1640 New Market Avenue
Building I-A
South Plainfield, NJ 07080
United States
Attn: John Lanzilotta,
President
Tel: 732-968-0555
Fax: 732-968-4777
Email: sales@americanpaneltec.com

12. Suntec Conrete, Inc.               Trade Payable    $2,180,123
23751 N. 23rd Ave
Suite 175
Phoenix, AZ 85085
United States
Attn: Jerry Barnier
President
Tel: 602-997-0937
Email: jerry@suntecconcrete.com

13. Jersey Precast                     Trade Payable    $2,130,218
853 Nottingham Way
Hamilton Township, NJ 08638-4447
United States
Attn: Amir Ulislam
Owner and President
Tel: 609-689-3700
     540-439-8966
Email: jrzprecast@aol.com;
       mulislam@aol.com

14. TDIndustries                       Trade Payable    $2,001,425
1888 E. Broadway Rd
Tempe, AZ 85282
United States
Attn: Harold MacDowell
Chief Executive Officer,
Director
Tel: 972-888-9500
Email: harold.macdowell@tdindustries.com

15. Home Depot Credit Services          Trade Payable   $2,000,000
2455 Paces Ferry Road NW                               (estimated)
Atlanta, GA 30339
United States
Attn: Ted Decker
President and COO
Email: ted_decker@homedepot.com

16. IAP Enclosure Systems, LLC          Trade Payable   $1,958,100
550 Warrenville Rd.
Suite 230
Lisle, IL 60532
United States
Attn: Vince Klees
President
Tel: 312-239-0019
Fax: 773-922-1610
Email: vince@iapenclosures.com

17. Costa Electrical Contractors        Trade Payable   $1,945,274
303 S. Broadway
Ste. 126
Tarrytown, NY 10591
United States
Attn: Victor Costa
President
Email: js@shehadicf.com

18. Advanced Electrical Contractor      Trade Payable   $1,921,347
Attn: Victor Rupenski
51 Giles Ave
Suite 9
North Haven, CT 06473
United States
Attn: Victor Rupenski
Owner and Vice President
Tel: 203-627-8182
     203-234-3945
Fax: 203-985-2983

19. Apodaca Wall Systems, Inc.          Trade Payable   $1,864,095
Attn: Ernest Miera
5740 W. Buckeye Rd
Phoenix, AZ 85043
United States
Attn: Ernest Miera
Manager
Tel: 602-269-7744
Email: ernie@apodacainc.com

20. Arco Construction                   Trade Payable   $1,853,184
15 Fairfield Place
West Caldwell, NJ 07006
United States
Attn: Jeff Cook
Chief Executive Officer
Tel: 314-555-1212
Email: cook@arco1.com

21. Prologis                            Lease Tenant    $1,835,947
Attn: Elva Guitron                      Improvements
815 International Parkway
Tracy, CA 95377
United States
Attn: Elva Guitron
Property Manager
Tel: 408-292-0966
Email: eguitron@prologis.com

22. Air Group LLC                       Trade Payable   $1,707,348
1 Prince Road
Whippany, NJ 07981
United States
Attn: Patrick Conforti
Manager and Director
Tel: 201-887-5090
Email: patrick@airgroupllc.com

23. Deloitte & Touche LLP              Trade Payable    $1,697,959
555 Mission St
San Francisco, CA 94105-0920
United States
Attn: Anthony Viel
Chief Executive Officer
Email: aviel@deloitte.com

24. Construction Pros International    Trade Payable    $1,653,261
19 Chapel Street
Newark, NJ 07105
United States
Attn: Al Best
Managing Partner
Tel: 855-713-1088
     888-377-3176
Email: info@constructionprosnj.com

25. Paxion Partners LP              Lease Termination   $1,625,607
2494 Sand Hill Rd                      Settlement
Menlo Park, CA 94025-6926               Payable
United States
Attn: Duncan Robertson
Partner and CFO
Tel: 650-446-7850
Email: contact@paxion.com

26. Shehadi Comm. Flooring            Trade Payable     $1,625,241
23 Daniel Road
Fairfield, NJ 07004
United States
Attn: John Shehadi
President
Tel: 614-367-2144
Email: mromanoff@romanoffgroup.cc

27. Integrated Mechanical Solution    Trade Payable     $1,593,807
186 Wood Avenue South
1st Floor
Iselin, NJ 08830
United States
Attn: David Darche, Member
Tel: 732-635-0500

28. Overland Group LLC                Trade Payable     $1,548,353
26319 SE Kent Kangley Rd
Ravensdale, WA 98051-9426
United States
Attn: Ron Giard
Partner and Member
Tel: 206-793-5800
Email: ron@gia-ho.com

29. General Electric Company          Trade Payable     $1,519,565
4000 Buechel Bank Rd
Louisville, KY 40225
United States
Attn: Larry Culp
Chairman and Chief Executive Officer
Tel: 203-944-3000
Email: larry.culp@ge.com

30. Bergelectric Corp                 Trade Payable     $1,516,440
3182 Lionshead Avenue
Carlsbad, CA 92010
United States
Attn: Louis Wyler
Regional Vice President
Tel: 512-605-1546
Email: hwyler@bergelectric.com

31. With Pride AC & Heating, Inc.     Trade Payable     $1,436,107
90 Verdi Street
Farmingdale, NY 11735
United States
Attn: Michael Dolan, Owner
Tel: 516-731-2573
Fax: 516-731-0576

32. Bolos and Associates, LLC             Earn Out    Undetermined
4000 MacArthur Boulevard                 Agreement
East Tower, Suite 500
Newport Beach, CA 92660
United States
Attn: Lawrence J. Hilton and
Robert D. Hunt, Legal Counsel
Tel: 949-502-2870
     949-502-2876
     949-444-5973
Fax: 949-258-5081
Email: lhilton@onellp.com; rhunt@onellp.com

33. Capitol Indemnity Corporation         Potential   Undetermined
1600 Aspen Commons                    Indemnification
Suite 300                                  Claim
Middleton, WI 53562
United States
Attn: Andrew Doll
President & CEO
Email: adoll@ciginsurance.com

34. Everest Reinsurance Company           Pontential  Undetermined
141 Front Street                      Indemnification
PO Box HM 845                               Claim
Seon Place, 4th Floor
Hamilton, HM-19
Bermuda
Attn: Jim Williamson
Chief Operating Officer
Tel: 215-640-9709
Email: jim.williamson@everestre.com

35. IAT Insurance Group, Inc.           Potential    Undetermined
Insurance Fidelity Insurance         Indemnification
Company (IFIC)/Harco National             Claim
Insurance Company
One Newark Center, 20th Floor
Newark, NJ 07102
United States
Attn: Dave Pirrung
Chief Financial Officer
Email: dpirrung@ofc-wic.com

10777 Northwest Freeway, Suite 700
Houston, TX 77092-7313
United States

36. Liberty Mutual Insurance             Potential    Undetermined
Company                              Indemnification
175 Berkeley St.                      Claim/Workers'
Boston, MA 02116-5108                  Compensation
United States                            Insurance
Attn: David Long
Chairman and Chief Executive Officer
Tel: 972-756-0609
Email: david.long@libertymutual.com

37. Merchants Bonding                    Potential    Undetermined
Company (Mutual)                     Indemnification
250 Main Street                            Claim
Buffalo, NY 14202
United States
Attn: Bob Zak
President & CEO
Tel: 845-728-4113
Email: rzak@merchantsgroup.com

38. Old Republic General                  Potential   Undetermined
Insurance Group                       Indemnification
307 North Michigan Avenue                  Claim
Chicago, IL 60601
United States
Attn: Karl W. Mueller
Senior Vice President and CEO
Tel: 312-762-4229
Email: kmueller@oldrepublic.com

39. One Beacon Surety Group               Potential   Undetermined
605 Highway 169 North                 Indemnification
Suite 800                                   Claim
Plymouth, MN 55441
United States
Attn: Michael Miller
President & CEO
Email: tmiller@onebeacon.com

40. Zurich American Insurance              Potential  Undetermined
Company                                Indemnification
Corporate Center                             Claim
Austrasse 46
Zurich, 8045
Switzerland
Attn: George Quinn
Chief Financial Officer
Email: george.quinn@zurich.com


KATERRA INC: Hits Chapter 11 Bankruptcy Protection
--------------------------------------------------
Reuters reports that construction startup Katerra Inc, which is
backed by SoftBank Group Corp, said on Sunday it has filed for
bankruptcy protection in the United States.

Katerra said it had secured commitments for $35 million in
debtor-in-possession (DIP) financing from SB Investment Advisers
(UK) Limited to fund operations during the Chapter 11 process,
adding that the company's international operations are not affected
by this filing.

The company had estimated liabilities of $1 billion to $10 billion
and assets of $500 million to $1 billion, according to the court
filing made in the United States Bankruptcy Court for the Southern
District of Texas.

The Information news website reported earlier this month that
Katerra had told employees it planned to shut down, marking the
collapse of the SoftBank-backed company that had raised more than
$2 billion to slash the cost of building apartments.

Katerra said on Sunday that many of its U.S. projects will be
demobilizing.  The company has also entered into commitments for
the sale of the Renovations and Lord Aeck Sargent architecture
business lines to private buyers, it said in a statement.

                         About Katerra Inc.

Based in Menlo Park, California, Katerra is a Japanese-funded,
American technology-driven offsite construction company.  It was
founded in 2015 by Michael Marks, former CEO of Flextronics and
former Tesla interim CEO, along with Fritz Wolff, the executive
chairman of The Wolff Co.

Katerra offers technology-driven design, manufacturing, and
assembly solution for bathroom pods, door and window, furniture,
and modular utility systems.

Katerra Inc. and its affiliates sought Chapter 11 protection
(Bankr. S.D. Tex. Lead Case No. 21-31861) on June 6, 2021.  In its
petition, Katerra estimated liabilities of between $1 billion and
$10 billion and estimated assets of between $500 million and $1
billion.  

The Debtors tapped KIRKLAND & ELLIS LLP as counsel; JACKSON WALKER
LLP as co-bankruptcy counsel; HOULIHAN LOKEY CAPITAL, INC., as
investment banker; and ALVAREZ & MARSAL NORTH AMERICA, LLC, as
financial and restructuring advisor.  PRIME CLERK LLC is the claims
and noticing agent.


KAUMANA DRIVE: Unsecureds Will Get 36% of Claims in Joint Plan
--------------------------------------------------------------
Debtor Kaumana Drive Partners, LLC, and the duly-appointed Official
Committee of Unsecured Creditors appointed in the Debtor's Chapter
11 Case (the "Committee" and jointly with the Debtor, the "Plan
Proponents") submitted a Combined Joint Plan of Liquidation and
Disclosure Statement dated June 1, 2021.

The Debtor began negotiations for the sale of the Facility with the
ultimate buyer of the Facility, HILO SNF, LLC. Effective as of
September 30, 2019, the Debtor entered into a Management Services
Agreement and a Purchase and Sale Agreement ("PSA") with HILO SNF
whereby it agreed to manage the Facility pending consummation of
the sale contemplated in the PSA; and agreed to purchase the
Facility and related assets for $17.5 million, subject to due
diligence.

On Dec. 12, 2019, the Court approved the Debtor's sale of the
Facility to HILO SNF LLC for $17,500,000 (subject to a $200,000
credit of management fees as an offset).  CPIF, the holder of the
sole mortgage encumbering the Facility, was paid $14,900,00 in full
satisfaction of its liens at closing.  At closing, Escrow Company
also disbursed $133,080 to CMS.

As of May 1, 2021, the Debtor was holding cash of approximately
$1,058,257.  Additionally, there is approximately $363,116 in the
Escrowed Repair Funds which has been earmarked for use by HILO SNF
for certain repairs to the Facility.  The Plan Proponents are
informed that HILO SNF intends to use the balance of the Escrowed
Repair Funds as allowed.

Class 1 consists of the claim of HILO SNF LLC for the balance of
the Escrowed Repair Funds. Unless HILO SNF LLC and the Plan
Proponents agree to a different treatment, Escrow shall disburse
from the Escrowed Repairs Funds: (a) the Quarterly Fee
Reimbursement to the Debtor, and (b) the remaining balance to Hilo
SNF LLC. Class 1 is unimpaired, and Hilo SNF LLC is not entitled to
vote to accept or reject the Plan.

Class 2 consists of the Allowed Employee Priority Claims. The
Debtor estimates that there are approximately $26,000.00 in Allowed
Employee Priority Claims. The holder of an Allowed Employee
Priority Claim shall receive on account of such Allowed Claim, Cash
in the amount equal to the holder's Allowed Claim, on the later of
(a) 30 days after the Effective Date; and (b) the date on which an
order allowing such Claim becomes a Final Order. Class 2 is
unimpaired, and the holders of Claims in Class 2 are not entitled
to vote to accept or reject the Plan.

Class 3 consists of approximately $1,045,174 in General Unsecured
Claims, excluding the Law Firm Claims and the Victus Claim.
Holders of Allowed General Unsecured Claims shall be paid Pro Rata
Share of the UCF along with Class 4 and 5.  Payment will be made on
or before 30 days after the Effective Date. The Plan Proponents
believe that holders of Allowed General Unsecured Claims shall
receive a distribution of approximately 36% of their Allowed
Claims. Class 3 is impaired, and the holders of Allowed Claims in
Class 3 are entitled to vote to accept or reject the Plan.

Class 4 consists of the Law Firms Claims, which in the aggregate is
$911,050.  The holders of Law Firm Reduced Claim shall receive a
Pro Rata Share of the UCF, along with Classes 3 and 5.  Payment
shall be made on or before 30 days after the Effective Date. The
Plan Proponents believe that holders of Allowed General Unsecured
Claims shall receive a distribution of approximately 36% of their
Allowed Claims.

Class 5 consists of the General Unsecured Claim of Victus
Management for $298,110.49 for management service fees.  The holder
of Victus Reduced Claim shall receive a Pro Rata Share of the UCF,
along with Classes 3 and 4. Payment shall be made on or before 30
days after the Effective Date, or soon as practicable thereafter.
The Plan Proponents believe that holders of Allowed General
Unsecured Claims shall receive a distribution of approximately 36%
of its Allowed Claims.  

Class 6 consists of the interests of RVF in the Debtor. The holder
of the Allowed Equity Interests in the Debtor shall not receive any
distribution on account of its Allowed Equity Interests. Any
Allowed Equity Interests in the Debtor which was issued and
outstanding or authorized as of the Petition Date, shall be deemed
canceled and extinguished as of the Effective Date.

The Plan will be implemented through the use of Cash available from
the Chapter 11 debtor-in-possession bank accounts and the Escrowed
Funds.

A full-text copy of the Combined Joint Plan and Disclosure
Statement dated June 1, 2021, is available at
https://bit.ly/2TAlaKv from PacerMonitor.com at no charge.

Attorneys for Kaumana:

     Chuck C. Choi, Esq.
     Allison A. Ito, Esq.
     Choi & Ito, Attorneys at Law
     700 Bishop Street, Suite 1107
     Honolulu, HI 96813
     Tel: 808.533.1877
     Fax: 808.566.6900
     Email: cchoi@hibklaw.com
            aito@hibklaw.com

Attorneys for the Official Committee of Unsecured Creditors:

     Steven Guttman, Esq.
     Dawn Egusa, Esq.
     Kessner Umebayashi Bain & Matsunaga
     220 South King Street, Suite 1900
     Honolulu, HI 96813
     Tel: (808) 536-1900
     Fax: (808) 529-7107
     Email: kdubm_bk@kdubm.com

                   About Kaumana Drive Partners

Kaumana Drive Partners, LLC, d/b/a Legacy Hilo Rehabilitation and
Nursing Center, is the owner of a skilled nursing care facility in
Hilo, Hawaii.  Kaumana sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Hawaii Case No. 19-01266) on Oct. 6,
2019.

At the time of the filing, the Debtor was estimated to have assets
between $10 million and $50 million and liabilities of the same
range.

The case is assigned to Judge Robert J. Faris.

The Debtor tapped Choi & Ito, Attorneys at Law as its legal
counsel.


LEVEL EIGHT: Voluntary Chapter 11 Case Summary
----------------------------------------------
Debtor: Level Eight, Inc.
        2201 N Collins St.
        Suite 255
        Arlington, TX 76011

Chapter 11 Petition Date: June 7, 2021

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 21-41365

Judge: Hon. Mark X. Mullin

Debtor's Counsel: Joyce W. Lindauer, Esq.
                  JOYCE W. LINDAUER ATTORNEY, PLLC
                  1412 Main Street, Suite 500
                  Dallas, TX 75202
                  Tel: (972) 503-4033
                  E-mail: joyce@joycelindauer.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Bhavesh Patel, president.

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/5ZXM4JA/Level_Eight_Inc__txnbke-21-41365__0001.0.pdf?mcid=tGE4TAMA


LEVEL UP DEVELOPMENTS: Seeks to Hire Andersen Law Firm as Counsel
-----------------------------------------------------------------
Level Up Developments, LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to employ Andersen Law Firm to
serve as legal counsel in its Chapter 11 case.

The firm's services include:

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

   b. attending meetings and negotiating with representatives of
creditors and other parties in interest, and advising the Debtor on
the conduct of its bankruptcy case, including the legal and
administrative requirements of operating in Chapter 11;

   c. taking all necessary action to protect and preserve the
bankruptcy estate, including the prosecution of actions on its
behalf, the defense of any actions commenced against the estate,
negotiations concerning all litigation in which the Debtor may be
involved, and objections to claims filed against the estate;

   d. preparing legal papers;

   e. negotiating and preparing a plan of reorganization,
disclosure statement and all related documents, and taking actions
to obtain confirmation of the plan;

   f. advising the Debtor in connection with any sale of its
assets;

   g. appearing before the court, any appellate courts and the U.S.
trustee; and

   h. other legal services necessary to administer the case.

Andersen Law Firm will be paid at these rates:

     Ryan A. Andersen, Esq.               $455 per hour
     Valerie Y. Zaidenberg, Esq.          $210 per hour
     Paralegals                           $145 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $15,000.

Ryan Andersen, Esq., a partner at Andersen Law Firm, 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:

     Ryan A. Andersen, Esq.
     Valerie Y. Zaidenberg, Esq.
     Andersen Law Firm, Ltd.
     3199 E Warm Springs Road, Suite 400
     Las Vegas, NV 89120
     Tel: (702) 522-1992
     Fax: (702) 825-2824
     Email: ryan@vegaslawfirm.legal
            valerie@vegaslawfirm.legal

                    About Level Up Developments

Level Up Developments, LLC filed a Chapter 11 bankruptcy petition
(Bankr. D. Nev. Case No. 21-12509) on May 14, 2021, disclosing
under $1 million in both assets and liabilities.  Judge August B.
Landis oversees the case.  Andersen Law Firm serves as the Debtor's
legal counsel.


LINDA MAR IMPORTS: May Use Cash Collateral Until June 25
--------------------------------------------------------
Judge Laurel M. Isicoff authorized Linda Mar Imports Incorporated
to use cash collateral on an interim basis, pursuant to the
approved budget, until the earlier of 5 p.m. on June 25, 2021, or a
further Court order prohibiting the use of cash collateral.

The approved 30-day budget provided for $135,489 in total expenses
for June 2021.

The Court directed the Debtor to grant Complete Business Solutions
Group, Inc., d/b/a Par Funding, to the extent of cash collateral
used by the Debtor, a first priority post-petition security
interest and lien in all of the Debtor's assets, to the same extent
that Par Funding held a properly perfected prepetition security
interest in such assets.

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

A final hearing on the motion is scheduled for June 30, 2021 at 11
a.m. via telephone by CourtSolutions LLC.

               About Linda Mar Imports Incorporated

Linda Mar Imports Incorporated filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla.
Case No. 21-14628) on May 12, 2021, listing under $1 million in
both assets and liabilities.  Judge Laurel M. Isicoff oversees the
case.  Marilyn L. Maloy, Esq., at Maloy Law Group, LLC, represents
the Debtor as legal counsel.



M&M BEDDING: Seeks to Hire Drescher & Associates as Legal Counsel
-----------------------------------------------------------------
M&M Bedding LLC seeks approval from the U.S. Bankruptcy Court for
the District of Maryland to hire Drescher & Associates, P.A. to
serve as legal counsel in its Chapter 11 case.

Drescher & Associates' services include:

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

     b. responding to any effort of creditors to appoint a trustee
or to rescind the automatic stay of Section 362 of the Bankruptcy
Code as to their property;

     c. assisting the Debtor in the preparation of documents,
including the statement of financial affairs, bankruptcy schedules,
statement of exemptions and statement of executory contracts;

     d. representing the Debtor in the formulation and negotiation
of a plan of reorganization;

     e. attending the meeting of creditors and bankruptcy court
hearings;

     f. assisting the Debtor in the preparation of a disclosure
statement; and

     g. preparing bankruptcy court papers necessary to administer
the Debtor's Chapter 11 case.

The firm's services will be provided mainly by Ronald Drescher,
Esq., who will be paid at the hourly rate of $400.  The firm
received a $15,000 retainer.  

Mr. Drescher disclosed in a court filing that he and his firm are
"disinterested persons" within the meaning of Sections 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Ronald J. Drescher, Esq.
     Drescher & Associates, P.A.
     4 Reservoir Circle, Suite 107
     Baltimore, MD 21208
     Phone: (410) 484-9000
     Fax: (410) 484-8120
     Email: rondrescher@drescherlaw.com

                         About M&M Bedding

M&M Bedding LLC, a Halethorpe, Md.-based company that owns and
operates a bedding store, filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case No.
21-13606) on May 28, 2021. At the time of the filing, the Debtor
disclosed total assets of up to $1 million and total liabilities of
up to $10 million.  Judge Michelle M. Harner presides over the
case.  Ronald Drescher, Esq., at Drescher & Associates, P.A.,
represents the Debtor as legal counsel.


MADISON IAQ: Moody's Assigns First Time B2 Corporate Family Rating
------------------------------------------------------------------
Moody's Investors Service assigned first time ratings to Madison
IAQ LLC including a B2 Corporate Family Rating and a B2-PD
Probability of Default Rating.  Concurrently, Moody's assigned a B1
rating to the company's proposed $200 million revolving credit
facility, $1.9 billion of first lien term loan and $600 million of
senior secured notes; and a Caa1 rating to the $885 million of
senior unsecured notes. Proceeds from the debt raise, along with an
equity contribution, will be used to fund the acquisition of Nortek
Air business (Nortek Air), a carved-out operation from Melrose
Industries PLC (Melrose; unrated). The ratings outlook is stable.

"Leverage at the transaction's close is very high, but the
combination with Nortek Air provides significant scale and market
reach with good profitability and cash flow prospects", says
Shirley Singh, Moody's lead analyst for the company.

The following rating actions were taken:

Assignments:

Issuer: Madison IAQ LLC

Corporate Family Rating, Assigned B2

Probability of Default Rating, Assigned B2-PD

Senior Secured 1st Lien Term Loan, Assigned B1 (LGD3)

Senior Secured 1st Lien Revolving Credit Facility, Assigned B1
(LGD3)

Senior Secured Regular Bond/Debenture, Assigned B1 (LGD3)

Senior Unsecured 2nd Lien Regular Bond/Debenture, Assigned Caa1
(LGD5)

Outlook Actions:

Issuer: Madison IAQ LLC

Outlook, Assigned Stable

RATING RATIONALE

Madison IAQ's B2 CFR reflects the company's high adjusted
debt-to-EBITDA (leverage) in excess of 8.0x (pro forma as of
December 2020) as a result of its combination with Nortek Air. The
carve out nature of Nortek Air, which is significantly larger than
Madison IAQ amplifies the execution risk of the transaction.
Moody's notes that Nortek Air has operated as standalone entity
under Melrose with independent processes and systems. Further, the
company has a niche market focus on indoor air quality products,
which will have some exposure to cyclical markets, such as
residential construction and competes against significantly larger
companies in certain of its markets.

The ratings are supported by the significant scale of the combined
company with over $2 billion of revenue. Further, the company
generates a meaningful percentage of revenue from replacement, or
retrofit sales (over 60% in sales), which has strong margins and
also provides a degree of earnings stability through economic
cycles. Importantly, the rating is supported by Moody's expectation
for strong free cash flow of at least $150 to $200 million
annually, a portion of which will be deployed for debt repayment.

Favorable demand, new customer wins and an expanding market will
support strong earnings growth through 2021. Earnings growth and
debt repayment will result in leverage declining below 7.0x by the
end of 2022.

The stable outlook reflects Moody's expectation that the Nortek Air
integration will go smoothly, and without significant disruption to
cash flows and customers. The stable outlook is predicated on the
expectation that higher earnings and debt repayment will reduce
leverage to below 7.0x over the next 12-18 months.

Environmental and social risks are not material to the credit
quality. Governance risk is high given the high financial leverage
at transaction close. Moody's expects the company's financial
policies to be less aggressive than a sponsor owned company.

Following are some of the preliminary credit agreement terms, which
remain subject to market acceptance.

The first lien credit agreement contains provisions for incremental
debt capacity up to the greater of $532 million and 100% of
trailing four quarters of EBITDA plus additional amounts subject to
first lien leverage that is equal to or less than closing date
first lien leverage ratio (if pari passu secured).

The credit facility also includes provisions allowing early
maturity indebtedness up to the greater of $532 million and 100% of
TTM EBITDA. Expected terms allow the release of guarantees when any
subsidiary ceases to be wholly owned. There are no express
"blocker" provisions which prohibit the transfer of specified
assets to unrestricted subsidiaries; such transfers are permitted
subject to carve-out capacity and other conditions. In addition,
the asset-sale proceeds prepayment requirement has leverage-based
step-downs.

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

Ratings could be downgraded if Madison IAQ experiences integration
challenges that limits the company's ability to reduce leverage.
Quantitatively, leverage sustained above 7.5x and free cash flow to
debt of below 3% could prompt a downgrade.

A ratings upgrade could be prompted by sustained improvement in
earnings while maintaining good liquidity and financial policies
which would support an improvement in credit metrics. Specifically,
an upgrade would require adjusted debt-to-EBITDA to be sustained
below 5.5x and free cash to debt in the high single digits.

Headquartered in Chicago, Illinois, Madison IAQ manufactures indoor
air quality solutions for commercial and residential establishments
including hospitals, education, hospitality, distribution, retail,
residential, service, office and manufacturing facilities. Revenue,
on combined basis, will exceed $2.2 billion in 2021.

The principal methodology used in these ratings was Manufacturing
Methdology published in March 2020.


MCKISSOCK INVESTMENT: Moody's Assigns First Time 'B3' CFR
---------------------------------------------------------
Moody's Investors Service assigned first time ratings to McKissock
Investment Holdings, LLC. ("Colibri") including a B3 Corporate
Family Rating, a B3-PD Probability of Default Rating, and B3
ratings for its first lien bank credit facilities (revolver and
term loan). The outlook is stable.

Colibri is pursuing a refinancing transaction. Proceeds from the
proposed $400 million first lien term loan will be used to repay
Colibri's existing debt ($286 million), fund a $119 million
distribution to its existing shareholders including the Gridiron
Capital (sponsor) and pay related fees and expenses. At the same
time, Colibri is raising a $30 million five year revolving credit
facility due 2026 that will be undrawn at closing.

Moody's took the following rating actions:

Ratings Assigned:

Issuer: McKissock Investment Holdings, LLC

Corporate Family Rating, Assigned B3

Probability of Default Rating, Assigned B3-PD

Senior Secured First Lien Credit Facilities (revolver and term
loan), Assigned B3 (LGD3)

Outlook Actions:

Issuer: McKissock Investment Holdings, LLC

Outlook, Assigned Stable

RATINGS RATIONALE

Colibri's B3 CFR broadly reflects its very high financial leverage
with Moody's adjusted debt-to-EBITDA of over 8.0x after deducting
software development cash outlays for the trailing twelve months
ended March 31, 2021 (pro forma for the proposed refinancing
transaction and the full year earnings of recent acquisitions).

Barring additional borrowings, Moody's expects debt-to-EBITDA
leverage will decline to about 6.5x over the next 12 to 18 months
with earnings growth as well as realization of synergies from past
acquisitions. The rating is also constrained by Colibri's private
equity ownership and the expected aggressive financial policy which
would include debt funded acquisitions and dividend to owners. The
rating also reflects the company's small scale as measured by
revenue and competition in the fragmented end markets it serves.
However, the rating is supported by Colibri's established market
position especially for its main real estate segment. Good content
development, test passage rates by customers, and online platforms
support healthy demand for Colibri's products. The company has
grown both organically and through tuck-in acquisitions, and the
Colibri has a good track record of successfully integrating
acquired companies. The rating also benefits from Colibri's
relatively diversified end markets and the non-discretionary nature
of the services it provides (qualifying and continuing education
for licensure based professions in real estate, healthcare,
property valuation and appraisal, and financial services). The
rating also benefits from Colibri's good liquidity.

Moody's views Colibri's governance risk as high given its private
equity ownership by Gridiron Capital. As such, Moody's expect
financial policy to be aggressive and favor the shareholders. This
refinancing transaction includes a debt-funded dividend. Moody's
also expects debt funded acquisitions in the future as the company
has adopted a very active growth through acquisition strategy.
Additionally, as a private company, financial disclosures are also
more limited than for public companies.

Moody's regards the coronavirus outbreak as a social risk under
Moody's ESG framework, given the substantial implications for
public health and safety. Although an economic recovery is
underway, it is tenuous, and its continuation will be closely tied
to containment of the virus. As a result, there is uncertainty
around Moody's forecasts. However, lock downs and social distancing
measures during the pandemic have accelerated the move to more
online course learning and preparation, which has in turn benefited
companies like Colibri.

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

The stable outlook reflects Moody's expectation that barring any
additional borrowings, the company will be able to de-lever to
about 6.5x debt-t0-EBITDA over the next 12 to 18 months with
earnings growth. However, given Colibri's private equity ownership,
Moody's expect re-leveraging transactions (debt funded acquisitions
or distribution to sponsor) to keep leverage range bound over the
longer term. The stable outlook also reflects Moody's expectation
for good liquidity over the next year.

The ratings could be downgraded if there is deterioration in
operating performance, market share declines, EBITA-to-interest
expense is less than 1.0x, free cash flow is weak or negative, or
liquidity otherwise deteriorates. The rating could also come under
pressure if credit metrics weaken materially due to aggressive
financial policy.

The ratings could be upgraded if the company delivers sustained
organic revenue and earnings growth, with Moody's adjusted
debt-to-EBITDA is sustained below 6.5x and free cash flow as a
percentage of debt is sustained above 5%.

As proposed, the new credit facilities are expected to provide
covenant flexibility that if utilized could negatively impact
creditors. Notable terms: 1) Incremental debt capacity in an
aggregate amount up to 100% of adjusted pro forma trailing four
fiscal quarters EBITDA, plus additional amounts subject to a 5.0x
pro forma net first lien net leverage requirement (if pari passu
secured). No portion of the incremental may be incurred with an
earlier maturity than the initial term loans. 2) Only wholly owned
subsidiaries must provide guarantees; partial dividends or
transfers of ownership interest resulting in partial ownership of
subsidiary guarantors could jeopardize guarantees, with no explicit
protective provisions limiting such guarantee releases. 3) There
are no expressed "blocker" provisions which prohibit the transfer
of specified assets to unrestricted subsidiaries; such transfers
are permitted subject to covenant carve-out capacity and other
conditions. 4) The credit agreement is expected to provide some
limitations on up-tiering transactions, including the requirement
that 100% of lenders consent to the subordination of liens on all
or substantially all of the collateral or all or substantially all
of the value of the guarantees; a consent of each lender directly
and adversely affected will be required with respect to
modifications of the pro rata sharing and pro rata repaying
provisions.

The proposed terms and the final terms of the credit agreement can
be materially different.

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

Headquartered in St Louis, Missouri, Colibri is a provider of
mandatory professional education solutions across four core end
markets including real estate, healthcare, financial services and
property services. The company has been owned by the private equity
firm Gridiron Capital since May 2019. Pro forma for acquisitions,
revenue for the trailing twelve months ended March 31, 2021 is over
$150 million.


MIDTOWN CAMPUS: Court Grants Cash Collateral Access Thru July 31
----------------------------------------------------------------
Judge Robert A. Mark authorized Midtown Campus Properties, LLC to
use the rents and other revenue generated by the Student Housing
Project for the months of March through July 31, 2021, to pay for
operating expenses, aggregating approximately $112,000 per month,
associated with the operation, maintenance and repair of the
Project.

As previously reported by the Troubled Company Reporter, the Debtor
is party to a prepetition Loan Agreement with Florida Development
Finance Corporation, pursuant to which Florida Development Finance
issued Student Housing Revenue Bonds for $77,820,000 to finance
and/or refinance the Debtor's student housing project in
Gainesville, Florida.  The amounts due and owing under the Loan
Agreement are payable to U.S. Bank, as the indenture trustee under
the Trust Indenture dated January 31, 2019, between U.S. Bank and
Florida Development Finance.

The Court ruled that U.S. Bank, as Prepetition Lender, is entitled
to (i) Adequate Protection Liens, and (ii) an allowed super
priority administrative expense claim in the Debtor's case, for any
diminution in value on account of Debtor's use of the Prepetition
Lender's Collateral.

The Prepetition Lender may also use the funds on deposit in the
Debt Service Reserve Fund to pay the reasonable fees and expenses
it incurred and those incurred by its professionals and advisors,
provided that a summary of the proposed expenditures are provided
to the Debtor, through counsel, at least 10 days prior to the
proposed payment thereof.

BMI Financial Group, Inc., as the Debtor's Junior DIP Lender, is
granted a valid, binding, enforceable, and perfected replacement
liens upon and security interests in the Junior DIP Collateral to
the same extent, priority, and nature as the Junior DIP Liens in
such Junior DIP Collateral, subject and subordinate to (i) the
Priming DIP Liens; (ii) the Prepetition Liens and Prepetition
Lender's Adequate Protection Liens; and (iii) the Carve-Out, the
Fee Reserve for Professional Expenses and the Professional Expense
Escrow.  The Junior DIP Lender is also granted an allowed super
priority administrative expense claim for any Diminution in Value
arising from the Debtor's use of the Junior DIP Collateral.

The Debtor's operating account at U.S. Bank, shall in all events,
be subject to the priming liens of Best Meridian International
Insurance Company, as Senior DIP Lender to the Debtor.

Provided that it is commenced at any time prior to the Challenge
Date, the Debtor may bring a proceeding against the Prepetition
Lender:

   (a) challenging the amount, validity, perfection,
enforceability, priority, extent or attachment solely of the
Prepetition Liens and/or claims of the Prepetition Lender and the
Prepetition Lender's Adequate Protection Liens; or

   (b) otherwise asserting or prosecuting any action for
preference, fraudulent transfers or conveyance, or other avoidance
power claims related to the granting of the Prepetition Liens of
the Prepetition Lender.

Challenge Date shall mean the later of (x) June 30, 2021, (y) a
later date as the Court may set, or (z) a later date to which the
parties may agree.

A copy of the order is available for free at https://bit.ly/2TM5yUv
from PacerMonitor.com.

               About Midtown Campus Properties, LLC

Midtown Campus Properties, LLC, is a single asset real estate that
owns the Midtown Apartments.  The Midtown Apartments is a 310-unit
student housing apartment complex currently under construction at
104 NW 17th St in Gainesville, Florida, just across from the
University of Florida.  It consists of a six-story main building, a
parking garage for resident and public use, and commercial retail
space.

Each unit includes a full-size kitchen, carpet, tile, and hardwood
floors and be fully furnished. It is located near several Midtown
bars and restaurants frequented by students, and just a couple of
minutes' walk from Ben Hill Griffin Stadium.

Midtown Campus Properties sought Chapter 11 protection (Bankr. S.D.
Fla. Case No. 20-15173) on May 8, 2020. The Debtor was estimated to
have $50 million to $100 million in assets and liabilities as of
the bankruptcy filing.  

The Honorable Robert A. Mark is the presiding judge.

The Debtor tapped Genovese Joblove & Battista, P.A., as bankruptcy
counsel; and The Bosch Group, Inc., as construction consultants.

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



MIND TECHNOLOGY: Incurs $4 Million Net Loss in First Quarter
------------------------------------------------------------
Mind Technology, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $3.98 million on $4.19 million of total revenues for the three
months ended April 30, 2021, compared to a net loss of $6.64
million on $3.19 million of total revenues for the three months
ended April 30, 2020.

As of April 30, 2021, the Company had $35.52 million in total
assets, $8.95 million in total liabilities, and $26.57 million in
total stockholders' equity.

The Company stated, "The Pandemic and volatility in oil prices has
created significant uncertainty in the global economy, which could
have an adverse effect on our business, financial position, results
of operations and liquidity.  The period for which disruptions
related to the Pandemic will continue is uncertain as is the
magnitude of any adverse impacts.  We believe that any negative
impacts have begun to subside but there can be no assurance of
that."

"The Company has a history of operating losses, has generated
negative cash from operating activities in each of the last four
quarters and has relied on cash from the sale of lease pool
equipment and preferred stock pursuant to the 2nd ATM Offering
Program established in the third quarter of fiscal 2021."

As of April 30, 2021, the Company had working capital of
approximately $15.2 million, including cash and cash equivalents
and restricted cash of approximately $2.0 million, as compared to
working capital of approximately $19.0 million, including cash and
cash equivalents and restricted cash of approximately $4.6 million,
at Jan. 31, 2021.  The Company's working capital decreased during
the first three months of fiscal 2022 as compared to the same
period in fiscal 2021 due primarily to reductions in accounts
receivable and an increase in accounts payable and accrued
liabilities.

Net cash used in operating activities was approximately $2.8
million in the first three months of fiscal 2022 as compared to
approximately $929,000 of cash provided by operating activities in
the first three months of fiscal 2021.  In the quarter ended April
30, 2021, the primary sources of cash used in operating activities
was its net loss of $4.0 million, net of non-cash charges,
including depreciation and amortization and provision for inventory
obsolescence totaling approximately $1.0 million.  In addition, the
net change in working capital items, such as accounts receivable
and accounts payable, decreased net cash used in operating
activities by approximately $1.0 million.

Cash provided from investing activities decreased during the first
three months of fiscal 2022 compared to the same period in the
prior year.  The decrease is primarily due to reduced proceeds from
the sale of lease pool equipment and the sale of assets held for
sale.

The Company had no proceeds from sale of lease pool equipment and
assets held for sale during the first three months of fiscal 2022
compared to approximately $1.4 million in the first three months of
fiscal 2021.  Due to the decision to exit the Leasing Business the
Company are currently seeking to sell the remaining equipment from
its lease pool.  However, there is no guarantee additional sales of
lease pool equipment will occur.  Accordingly, cash flow from the
sale of lease pool equipment is unpredictable.  Proceeds from any
additional sales of lease pool equipment will be deployed in other
areas of its business or used for general corporate purposes.

Net cash provided by financing activities in the first three months
of fiscal 2021 consisted of approximately $42,000 of proceeds from
sales of Common Stock, approximately $503,000 of proceeds from
sales of Preferred Stock, offset by approximately $576,000 of
preferred stock dividend payments, as compared to approximately
$559,000 of preferred stock dividend payments in the prior year
period.  The Company 1st ATM Offering Program related to the Series
A Preferred Stock was concluded in the fourth quarter of fiscal
2020.  In September 2020, the Company launched the 2nd ATM Offering
Program to sell up to 500,000 shares of Preferred Stock and
5,000,000 shares of $0.01 par value Common Stock of the Company.
During the three months ended April 30, 2021, under the 2nd ATM
Offering Program, the Company sold (i) 18,053 shares of Common
Stock, resulting in net proceeds to the Company of approximately
$42,000, after deducting offering costs and (ii) 20,960 shares of
Series A Preferred Stock, resulting in net proceeds to the Company
of approximately $503,000.
As of April 30, 2021, the Company has no funded debt and no
obligations containing restrictive financial covenants.

The Company said, "We regularly evaluate opportunities to expand
our business through the acquisition of other companies, businesses
or product lines.  If we were to make any such acquisitions, we
believe they could generally be financed with a combination of cash
on hand and cash flows from operations.  However, should these
sources of financing not be adequate, we may seek other sources of
capital to fund future acquisitions.  These additional sources of
capital include bank credit facilities or the issuance of debt or
equity securities."

"We have determined that the undistributed earnings of foreign
subsidiaries are not deemed indefinitely reinvested outside of the
United States as of April 30, 2021.  Furthermore, we have concluded
that any deferred taxes with respect to the undistributed foreign
earnings would be immaterial."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/926423/000092642321000027/mind-20210430.htm

                       About Mind Technology

Mind Technology, Inc. -- http://mind-technology.com-- provides
technology and solutions for exploration, survey and defense
applications in oceanographic, hydrographic, defense, seismic and
security industries.  Headquartered in The Woodlands, Texas, MIND
Technology has a global presence with key operating locations in
the United States, Singapore, Malaysia and the United Kingdom. Its
Klein and Seamap units design, manufacture and sell specialized,
high performance sonar and seismic equipment.

Mind Technology reported a net loss of $20.31 million for the year
ended Jan. 31, 2021, compared to a net loss of $11.29 million for
the year ended Jan. 31, 2020.  As of Jan. 31, 2021, the Company had
$39.76 million in total assets, $9.35 million in total
liabiliities, and $30.42 million in total stockholders' equity.

Houston, Texas-based Moss Adams LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
April 16, 2021, citing that "The Company has a history of losses
and has had negative cash flows from operating activities in the
last two years.  The Company may not have access to sources of
capital that were available in prior periods.  In addition, the
COVID-19 pandemic and the decline in oil prices during fiscal 2021
caused a disruption to the Company's business and delays in some
orders. Currently management's forecasts and related assumptions
support their assertion that they have the ability to meet their
obligations as they become due through the management of
expenditures and, if necessary, accessing additional funding from
the at-the-market program or other equity financing.  Should there
be constraints on the ability to access capital under the
at-the-market program or other equity financing, the Company has
asserted that it can manage cash outflows to meet the obligations
through reductions in capital expenditures and other operating
expenditures."


MJ GRAPHICS: Seeks to Hire Baker & Associates as Legal Counsel
--------------------------------------------------------------
MJ Graphics Inc. seeks approval from the U.S. Bankruptcy Court for
the Southern District of Texas to employ Baker & Associates to
serve as legal counsel in its Chapter 11 case.

The firm's services include:

   a. analyzing the Debtor's financial situation;

   b. advising the Debtor with respect to its duties under the
Bankruptcy Code;

   c. preparing legal papers;

   d. representing the Debtor at the first meeting of creditors;

   e. representing the Debtor in all proceedings before the
bankruptcy court and in any other judicial or administrative
proceeding where the rights of the Debtor may be litigated or
otherwise affected;

   f. preparing disclosure statement and Chapter 11 plan of
reorganization; and

   g. assisting the Debtor in any matters relating to its Chapter
11 case.

The firm will be paid based upon its normal and usual hourly
billing rates and reimbursed for out-of-pocket expenses incurred.

The Debtor deposited with the firm the amount of $6,7380 prior to
the filing of its bankruptcy case. The firm used $1,738 for the
filing fees and $5,000 for pre-bankruptcy fees and expenses.

Reese Baker, Esq., a partner at Baker & 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:

     Reese Baker, Esq.
     Baker & Associates
     950 Echo Lane, Ste 300
     Houston, TX 77024
     Tel: (713) 979-2279

               About MJ Graphics Inc.

MJ Graphics Inc. filed a Chapter 11 bankruptcy petition (Bankr.
S.D. Texas Case No. 21-31596) on May 12, 2021.  At the time of the
filing, the Debtor disclosed total assets of up to $100,000 and
total liabilities of up to $1 million.  Judge Jeffrey P. Norman
oversees the case.  Baker & Associates is the Debtors legal
counsel.


MONAKER GROUP: Delays Filing of Form 10-K For Year Ended Feb. 28
----------------------------------------------------------------
Monaker Group, Inc. has filed with the U.S. Securities and Exchange
Commission a Notification of Late Filing on Form 12b-25 with
respect to its Annual Report on Form 10-K for its fiscal year ended
Feb. 28, 2021.  

The Company has experienced delays in completing its Annual Report
on Form 10-K within the prescribed time period due to delays in
completing the financial statements and other disclosures required
to be disclosed in the Annual Report on Form 10-K, due to certain
recent transactions completed by the Company, including the
underwritten offering of its common stock which was completed on
May 18, 2021, which diverted the attention of management and the
Company's service providers from the preparation of the Annual
Report on Form 10-K, and the May 18, 2021 entry into a settlement
agreement with IDS, Inc. and various other parties, which
necessitated a write-down in the value of the Company's assets as
previously acquired from IDS, Inc., both of which led to delays in
the Company completing its Annual Report on Form 10-K.  The delay
could not be eliminated without unreasonable effort or expense.

The Company anticipates that it will file its complete Annual
Report on Form 10-K for the year ended Feb. 28, 2021, on or before
the fifteenth day following the prescribed due date.  The Company
anticipates filing the Annual Report on Form 10-K in the next few
days.

                        About Monaker Group

Headquartered in Weston, Florida, Monaker Group, Inc. --
http://www.monakergroup.com-- is a technology-driven company
focused on delivering innovation to the alternative lodging rental
(ALR) market.  The proprietary Monaker Booking (MBE) provides
access to more than 3.2 million instantly bookable vacation rental
homes, villas, chalets, apartments, condos, resort residences, and
castles.  MBE offers travel distributors and agencies an industry
first: a customizable, instant-booking platform for alternative
lodging rental.

Monaker Group reported a net loss of $9.45 million for the year
ended Feb. 29, 2020.  As of Nov. 30, 2020, Monaker had $32.40
million in total assets, $12.72 million in total liabilities, and
$19.68 million in total stockholders' equity.

Thayer O'Neal Company, LLC, in Sugar Land, Texas, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated May 29, 2020, citing that the Company has an
accumulated deficit and limited financial resources.  This raises
substantial doubt about its ability to continue as a going concern.


MONAKER GROUP: Investor Defers 50% of Note Increase
---------------------------------------------------
Streeterville Capital, LLC, an accredited investor, agreed to defer
50% of the increase provided under a November 23, 2020 secured
promissory note sold by Monaker Group, Inc., which was otherwise to
occur due to Monaker's failure to timely meet all of the conditions
under the transaction.  As such, a total of $506,085 has been
capitalized into the outstanding balance of the November 2020
Streeterville Note effective as of April 30, 2021, and the
remaining $506,085 of the April 2021 Note Increase will only be
added to the balance of the November 2020 Streeterville Note if the
Company fails to meet the November 2020 Transaction Conditions by
June 30, 2021.  Separately, if the Company does not meet the March
2021 Note Transaction Conditions by June 30, 2021, the March 2021
Streeterville Note will be subject to the June 2021 Note Increase.

The Company previously sold Streeterville a Secured Promissory Note
in the original principal amount of $5,520,000 on Nov. 23, 2020.
Streeterville paid consideration of (a) $3,500,000 in cash; and (b)
issued the Company a promissory note in the amount of $1,500,000,
in consideration for the November 2020 Streeterville Note, which
included an original issue discount of $500,000 and reimbursement
of Streeterville's transaction expenses of $20,000.  A total of
$350,000 of the OID was fully earned and the remaining $150,000 was
not fully earned until or unless the November 2020 Investor Note
was fully funded by Streeterville, which November 2020 Investor
Note was fully funded by Streeterville on Jan. 6, 2021.

The November 2020 Streeterville Note provided that if any of the
following events had not occurred on or before April 30, 2021, then
outstanding balance of the note (including accrued and unpaid
interest) increases by an amount equal to 25% of the then-current
outstanding balance thereof: (a) HotPlay Enterprise Limited must
have become a wholly-owned subsidiary of the Company; (b) during
the period beginning on July 21, 2020, and ending on the date that
certain Share Exchange Agreement entered into with HotPlay and the
HotPlay stockholders dated July 23, 2020, as amended from time to
time is consummated, HotPlay must have raised at least $15,000,000
in cash through equity investments; (c) upon consummation of the
HotPlay Share Exchange, all outstanding debt owed by the Company to
HotPlay must have either been forgiven by HotPlay or converted into
the Company's common stock; (d) HotPlay must have become a
co-borrower on the November 2020 Streeterville Note; and (e) the
Company must have paid off all outstanding debt obligations to the
Donald P. Monaco Insurance Trust and National Bank of Commerce, in
full.  To date, the Company has not yet completed the acquisition
of HotPlay, and as such, the November 2020 Note Transaction
Conditions have not been met.

As previously reported in the Current Report on Form 8-K filed by
the Company with the SEC on March 26, 2021, on March 22, 2021, the
Company entered into a Note Purchase Agreement dated March 23, 2021
with Streeterville, pursuant to which the Company sold
Streeterville another Secured Promissory Note in the original
principal amount of $9,370,000.  Streeterville paid consideration
of (a) $7,000,000 in cash; and (b) issued the Company a promissory
note in the amount of $1,500,000, in consideration for the March
2021 Streeterville Note, which included an OID of $850,000 and
reimbursement of Streeterville's transaction expenses of $20,000.
A total of $700,000 of the OID was fully earned and the remaining
$150,000 was not fully earned until the March 2021 Investor Note
was fully-funded by Streeterville, which March 2021 Investor Note
was fully funded by Streeterville on or around May 26, 2021.

The March 2021 Streeterville Note provides that if any of the
following events have not occurred on or before June 30, 2021, the
then outstanding balance of the note (including accrued and unpaid
interest) increases by an amount equal to 25% of the then-current
outstanding balance thereof: (a) HotPlay must have become a
wholly-owned subsidiary of the Company; (b) during the period
beginning on July 21, 2020, and ending on the date that the HotPlay
Share Exchange is consummated, HotPlay must have raised at least
$15,000,000 in cash or debt through equity investments; (c) upon
consummation of the HotPlay Share Exchange, all outstanding debt
owed by the Company to HotPlay must have either been forgiven by
HotPlay or converted into the Company's common stock; and (d)
HotPlay must have become a co-borrower on the March 2021
Streeterville Note.

Effective on May 26, 2021, Streeterville agreed to waive the
requirement that the Company uses 20% of the proceeds from its May
2021 underwritten offering to repay amounts owed under the November
2020 Streeterville Note, contingent upon the Company's payment of
20% of the proceeds from the Company May 2021 underwritten offering
towards the balance of the March 2021 Streeterville Note, which
amount was subsequently paid.

The Company made a required monthly redemption payment of
$1,250,000 to Streeterville under the November 2020 Streeterville
Note on
May 26, 2021, with funds obtained pursuant to the Company's May
2021 underwritten offering.

The Company made a required equity payment of $1,857,250 to
Streeterville under the March 2021 Streeterville Note on May 26,
2021, with funds raised through the May 2021 underwritten offering,
which represented approximately 20% of the funds raised in such
offering.

                       About Monaker Group

Headquartered in Weston, Florida, Monaker Group, Inc. --
http://www.monakergroup.com-- is a technology-driven company
focused on delivering innovation to the alternative lodging rental
(ALR) market.  The proprietary Monaker Booking (MBE) provides
access to more than 3.2 million instantly bookable vacation rental
homes, villas, chalets, apartments, condos, resort residences, and
castles.  MBE offers travel distributors and agencies an industry
first: a customizable, instant-booking platform for alternative
lodging rental.

Monaker Group reported a net loss of $9.45 million for the year
ended Feb. 29, 2020.  As of Nov. 30, 2020, Monaker had $32.40
million in total assets, $12.72 million in total liabilities, and
$19.68 million in total stockholders' equity.

Thayer O'Neal Company, LLC, in Sugar Land, Texas, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated May 29, 2020, citing that the Company has an
accumulated deficit and limited financial resources.  This raises
substantial doubt about its ability to continue as a going concern.


MOTORMAX FINANCIAL: Seeks to Hire MVP Law as Special Counsel
------------------------------------------------------------
Motormax Financial Services Corp. seeks approval from the U.S.
Bankruptcy Court for the Middle District of Georgia to employ MVP
Law as its special counsel.

The Debtor needs the firm's services in the class action lawsuit
Motormax Financial Services Corp. vs. Arnold Knight, Arnold Knight,
Motormax Financiall Services Corp., 22nd Judicial Circuit, Case No.
1322-AC-12550-1.

The firm will be paid at these rates:

     Partners      $250 per hour
     Associates    $190 per hour
     Paralegals    $125 per hour

Gregory Cook, Esq., a partner at MVP Law, disclosed in a court
filing that the firm does not hold nor represent an interest
adverse to the Debtor and its estate.

The firm can be reached through:

     Gregory T. Cook, Esq.
     MVP Law
     505 North 7th Street, Ste. 2100
     St. Louis, MO 63101
     Phone: (314) 621-1133
     Email: gcook@mvplaw.com

                 About Motormax Financial Services

Columbus, Ga.-based Motormax Financial Services Corp. sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ga.
Case No. 21-40100) on March 29, 2021.  In the petition signed by
Karl White, chief executive officer, the Debtor disclosed total
assets of $50,000 to $100,000 and total liabilities of $1 million
to $10 million.  Judge John T. Laney III oversees the case.

The Debtor tapped Fife M. Whiteside, PC and Robert R. Lomax, LLC as
bankruptcy counsel and MVP Law as special counsel.  Fountain
Arrington Bass Mercer & Lee, P.C. is the Debtor's accountant.


NATIONAL RIFLE ASSOCIATION: Drops the Federal Lawsuit Vs. N.Y.
--------------------------------------------------------------
Erik Larson of Bloomberg News reports that the National Rifle
Association is dropping its federal lawsuit accusing New York
Attorney General Letitia James of wrongfully trying to dissolve it,
saying it would focus instead on making the same claims in state
court.

The gun rights group, which argues that James's investigation of it
is politically motivated, filed a notice of voluntary dismissal on
Friday, June 4, 2021, in federal court in Albany, New York.  In a
statement, it said it would continue to make the claims in state
court in Manhattan, where the attorney general last year sued the
NRA over allegations of fraud.

                  About National Rifle Association

Founded in 1871 in New York, the National Rifle Association of
America is a gun rights advocacy group.  The NRA claims to be the
longest-standing civil rights organization and has more than five
million members.

Seeking to move its domicile and principal place of business to
Texas amid lawsuits in New York, the National Rifle Association of
America sought Chapter 11 protection (Bankr. N.D. Texas Case No.
21-30085) on Jan. 15, 2021.  Affiliate Sea Girt LLC simultaneously
sought Chapter 11 protection (Case No. 21-30080).

The NRA was estimated to have assets and liabilities of $100
million to $500 million as of the bankruptcy filing.

Judge Harlin Dewayne Hale oversees the cases.

The Debtors tapped Neligan LLP and Garman Turner Gordon LLP as
their bankruptcy counsel, and Brewer, Attorneys & Counselors as
their special counsel.

The U.S. Trustee for Region 6 appointed an official committee of
unsecured creditors on Feb. 4, 2021.  Norton Rose Fulbright US, LLP
and AlixPartners, LLP, serve as the committee's legal counsel and
financial advisor, respectively.


NEWELL MOWING: July 13 Plan Confirmation Hearing Set
----------------------------------------------------
On May 28, 2021, The Newell Mowing Co., filed with the U.S.
Bankruptcy Court for the District of Colorado a First Amended Plan
of Reorganization for Small Business Under Chapter V of Chapter 11.
Because the Debtor has elected to proceed under subchapter V, no
disclosure statement is required.

On June 1, 2021, Judge Elizabeth E. Brown ordered that:

     * July 6, 2021, is fixed as the last day to submit Ballots
accepting or rejecting the Plan.

     * July 6, 2021, is fixed as the last day to file any objection
to confirmation of the Plan.

     * July 13, 2021, at 10:00 a.m. is the telephonic hearing for
consideration of confirmation of the Plan and such objections.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/3cmiQxe from PacerMonitor.com at no charge.

Counsel for The Newell Mowing:

     BERKEN CLOYES, P.C.
     Joshua B. Sheade
     1159 Delaware Street
     Denver, Colorado 80204
     Tel.: (303) 623-4357
     Fax: (720) 554-7853
     E-mail: joshua@berkencloyes.com

                       About Newell Mowing

The Newell Mowing Co. filed for Chapter 11 bankruptcy protection
(Bankr. D. Colo. Case No. 20-17988) on Dec. 16, 2020.  At the time
of the filing, the Debtor estimated between $100,001 and $500,000
in assets, and between $500,001 and $1 million in liabilities.
Berken Cloyes, P.C., is the Debtor's legal counsel.  The Debtor
tapped SL Biggs as its accountant.


NS8 INC:Ex-Employee Asks Discovery Block Due to Incrimination Fear
------------------------------------------------------------------
Leslie A. Pappas of Bloomberg Law reports that a former NS8 Inc.
employee and stockholder is asking to temporarily block discovery
in the former cyber fraud prevention firm's bankruptcy case, saying
information demands could unconstitutionally incriminate him.

Phil Vizzaccaro on Thursday, June 3, 2021, asked the bankruptcy
court to stay discovery against him and his company until the
criminal prosecution of NS8's founder and CEO, Adam Rogas, is
complete.

Las Vegas-based NS8 filed for bankruptcy in October 2020 after
federal prosecutors accused Rogas of defrauding investors by
modifying financial statements to make his company appear
profitable.  Rogas raised $123 million from investors in 2019 and
early 2020.

                           About NS8 Inc.

Las Vegas-based NS8 Inc. is a developer of a comprehensive fraud
prevention platform that combines behavioral analytics, real-time
scoring, and global monitoring to help businesses minimize risk.
Visit https://www.ns8.com for more information.

NS8 sought Chapter 11 protection (Bankr. D. Del. Case No. 20-12702)
on Oct. 27, 2020. The petition was signed by Daniel P. Wikel, the
chief restructuring officer.

The Debtor was estimated to have $10 million to $50 million in
assets and $100 million to $500 million in liabilities at the time
of the filing.

The Hon. Christopher S. Sontchi is the case judge.

The Debtor tapped Blank Rome LLP and Cooley LLP as its legal
counsel, and FTI Consulting Inc. as its financial advisor. Stretto
is the claims agent.

                          *     *     *

The company changed its name to Cyber Litigation after it sold
substantially all of its assets to Codium Software LLC in December
2020.









NUVEI TECHNOLOGIES: Simplex Deal No Impact on Moody's Ba3 CFR
-------------------------------------------------------------
Moody's Investors Service said that Nuvei Technologies Corp.'s
announced agreements to acquire Mazooma Technical Services Inc. and
SimplexCC Ltd. (Simplex) are credit positive and have no immediate
impact on Nuvei's credit ratings or outlook. Total cash
consideration of approximately $293 million at closing will be
funded with available cash balances, a $200 million add-on term
loan and a modest amount of borrowings under the revolver.
Concurrently, Nuvei is increasing the size of its revolving credit
facility from $100 million to $300 million, reinforcing liquidity.
Acquisition consideration for the Mazooma transaction also includes
an earnout provision that could be paid over time if Mazooma
achieves certain performance targets. While the EBITDA
contributions of the acquired entities are not disclosed publicly,
the resulting leverage increase will be modest and well within the
parameters for Nuvei's Ba3 Corporate Family Rating. The
transactions are consistent with Nuvei's strategy of supporting its
growth trajectory through acquisitions over time, as anticipated at
the time of the ratings upgrade in October 2020.

The acquisitions are credit positive because they provide
meaningful growth upside potential while resulting in an only
modest increase in leverage. Mazooma's account-to-account
processing platform for the US online gaming and sports betting
market will enhance Nuvei's comprehensive payment processing
solution for online gaming applications in the US, and will
accelerate Nuvei's market penetration by adding customer
relationships. Simplex's AML/KYC and transaction guarantee
solutions for fiat currency movements to and from cryptocurrency
trading platforms provide differentiated new capabilities and
exposure to many new customers in a strongly growing sector. Both
assets present product integration and synergy opportunities and
provide differentiated technology that can be leveraged in other
parts of Nuvei's business portfolio. Moody's believes that these
transactions will support Nuvei's strong growth trajectory over the
coming years.


OMKAR HOTELS: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Omkar Hotels, Inc.
        6535 Ramona Blvd.
        Jacksonville, FL 32205

Business Description: Omkar Hotels, Inc., operates in the traveler
                      accommodation industry.

Chapter 11 Petition Date: June 7, 2021

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 21-01418

Debtor's Counsel: G. Daniel Taylor, Esq.
                  STONE BAXTER, LLP
                  577 Mulberry Street, Suite 800
                  Macon, GA 31201
                  Tel: 478-750-9898
                  Fax: 478-750-9899
                  E-mail: dtaylor@stoneandbaxter.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by ayesh T. Patel, president.

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

https://www.pacermonitor.com/view/XDRHAOA/Omkar_Hotels_Inc__flmbke-21-01418__0001.0.pdf?mcid=tGE4TAMA


ONRD INC: Seeks to Hire Hood & Bolen as Legal Counsel
-----------------------------------------------------
ONRD, Inc. seeks approval from the U.S. Bankruptcy Court for the
Southern District of Mississippi to employ Hood & Bolen, PLLC to
serve as legal counsel in its Chapter 11 case.

Hood & Bolen will be paid at these rates:

     Attorneys             $200 to $300 per hour
     Paralegals            $85 to $125 per hour

The firm will also receive reimbursement for out-of-pocket expenses
incurred.  The retainer fee is $12,500.

R. Michael Bolen, Esq., a partner at Hood & Bolen, 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:

     R. Michael Bolen, Esq.
     Hood & Bolen, PLLC
     3770 Hwy. 80 West
     Jackson, MS 39209
     Tel: (601)923-0788
     Email: rmb@hoodbolen.com

                          About ONRD Inc.

ONRD, Inc.  filed a Chapter 11 bankruptcy petition (Bankr. S.D.
Miss. Case No. 21-00922) on May 26, 2021.  At the time of the
filing, the Debtor disclosed total assets and liabilities of up to
$50,000.  Judge Katharine M. Samson oversees the case.  Hood &
Bolen, PLLC is the Debtor's legal counsel.


PAUL F. ROST: Third Amended Plan Confirmed by Judge
---------------------------------------------------
Judge Jeffery A. Deller has entered an order approving the Amended
Disclosure Statement on a final basis and confirming the Third
Amended Plan of Reorganization of Paul F. Rost Electric, Inc. d/b/a
Rost Electric, Inc.

A copy of the Plan Confirmation Order dated June 1, 2021, is
available at https://bit.ly/3uTDhbj from PacerMonitor.com at no
charge.

                     About Paul F. Rost Electric

Paul F. Rost Electric, Inc., sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Pa. Case No. 20-20344) on Jan. 30,
2020.  At the time of the filing, the Debtor was estimated to have
assets of less than $50,000 and liabilities of between $500,001 and
$1 million.  Judge Jeffery A. Deller oversees the case.  Dennis J.
Spyra & Associates is the Debtor's legal counsel.


PETROTEQ ENERGY: Produces Initial Load of Sales Oil
---------------------------------------------------
Petroteq Energy Inc. announced that following the restart of
processing operations at its oil sands plant at Asphalt Ridge 250
barrels of sales oil have now been produced.

As previously advised, a truckload of cleaned sand was collected by
a nearby drilling fluids company for evaluation and testing.  The
initial evaluation showed the sand to be dust free and they have
confirmed that they plan to collect up to an additional 500 tons
for further evaluation, processing, and possible sale.

The POSP is once again receiving offsite ore and the POSP has begun
processing this ore.

The third-party verification exercise on the Clean Oil Recovery
Technology process is nearing completion, with all planned on-site
activities having been undertaken.  It is anticipated that the FEED
(Front End Engineering Design) study for a 5,000 barrel per day
production train and the third-party verification work will be
completed by July 2021.

George Stapleton, Petroteq COO, commented: "The production of the
first load of sales oil from the upgraded POSP is an important
milestone that demonstrates that heavy oil from the Utah oil sands
can be produced using Petroteq's CORT process without the use of
water and without any requirement for a tailings pond."

                   About Petroteq Energy Inc.

Petroteq -- www.Petroteq.energy -- is a clean technology company
focused on the development, implementation and licensing of a
patented, environmentally safe and sustainable technology for the
extraction and reclamation of heavy oil and bitumen from oil sands
and mineable oil deposits.  Petroteq is currently focused on
developing its oil sands resources at Asphalt Ridge and upgrading
production capacity at its heavy oil extraction facility located
near Vernal, Utah.

Petroteq reported a net loss and comprehensive loss of $12.38
million for the year ended Aug. 30, 2020, compared to a net loss
and comprehensive loss of $15.78 million for the year ended Aug.
31, 2019.

Vancouver, British Columbia, Canada-based Hay & Watson, the
Company's auditor since 2012, issued a "going concern"
qualification in its report daed Dec. 15, 2020, citing that the
Company has had recurring losses from operations and has a net
capital deficiency, which raises substantial doubt about its
ability to continue as a going concern.


PIAGGIO AMERICA: Seeks Court Approval to Hire Zeus Appraisals
-------------------------------------------------------------
Piaggio America Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to hire Zeus Appraisals and
Valuations, Inc. to conduct an appraisal of its inventory.

Zeus will receive a flat fee of $8,500 to prepare an appraisal
report and a daily rate of $1,200 to complete a physical review of
the inventory.  The firm will also receive reimbursement for
work-related expenses.

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

The firm can be reached through:

     Jerry Frederick
     Zeus Appraisals and Valuations, Inc.
     3333 W Commercial Blvd.
     Fort Lauderdale, FL 33309
     Phone: (954) 938-1980

                     About Piaggio America

West Palm Beach, Fla.-based Piaggio America Inc. --
http://www.piaggioaerospace.it/-- is a manufacturer of  aerospace
product and parts.  It designs, develops and supports unmanned
aerial systems, business, special missions and ISR aircraft and
aero engines.

Piaggio America filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Calif. Case No. 21
13491) on April 13, 2021.  Paolo Ferreri, chief executive officer,
signed the petition.  In the petition, the Debtor disclosed $1
million to $10 million in assets and $10 million to $50 million in
liabilities.  Judge Erik P. Kimball presides over the case.

Holland & Knight, LLP and Sonoran Capital Advisors, LLC serve as
the Debtor's legal counsel and financial advisor, respectively.


POLYMER INSTRUMENTATION: Seeks to Hire Beard Law as Special Counsel
-------------------------------------------------------------------
Polymer Instrumentation & Consulting Services, Ltd. seeks approval
from the U.S. Bankruptcy Court for the Middle District of
Pennsylvania to employ Beard Law Company as special counsel.

The Debtor needs the firm's legal assistance in corporate,
contractual and employment matters.

The firm will be paid at these rates:

     Attorneys               $225 to $325 per hour
     Paralegals              $100 per hour

Beard Law Company will also be reimbursed for out-of-pocket
expenses incurred.

Rodney Beard, Esq., a partner at Beard Law Company, 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:

     Rodney A. Beard, Esq.
     Beard Law Company
     101 North Allegheny Street
     Bellefonte, PA 1682
     Tel: (814) 548-0028
     Email: rod@beardlaw.com

                  About Polymer Instrumentation &
                        Consulting Services

Polymer Instrumentation & Consulting Services, Ltd., a State
College, Pa.-based firm that conducts business under the name
Polymics, filed a Chapter 11 petition (Bankr. M.D. Pa. Case No.
21-01056) on May 10, 2021.  Tim T. Hsu, president of Polymer
Instrumentation, signed the petition.  In its petition, the Debtor
disclosed between $1 million and $10 million in both assets and
liabilities.  

Judge Henry W. Van Eck oversees the case.

Cunningham Chernicoff & Warshawsky, P.C. and Beard Law Company
serve as the Debtor's bankruptcy counsel and special counsel,
respectively.


PRESTIGE BRAND: Moody's Rates New $600M Secured Term Loan 'Ba2'
---------------------------------------------------------------
Moody's Investors Service assigned a Ba2 rating to Prestige Brand,
Inc.'s proposed $600 million senior secured term loan. The
company's B1 Corporate Family Rating, B1-PD Probability of Default
Rating, and B2 rated senior unsecured notes are unchanged. The
speculative-grade liquidity rating of SGL-2 is unchanged and the
outlook remains stable.

Net proceeds from the proposed $600 million senior secured term
loan along with $100 million of from the company's Asset Backed
Lending ("ABL") facility plus additional cash on hand will be used
to refinance the existing $475 million term loan. Net proceeds will
also be used to fund the $230 million debt financed acquisition of
a portfolio of over-the-counter consumer brands from Akorn
Operating Company LLC, including the leading eye care brand
TheraTears. The acquisition of the Akorn assets will increase
Prestige's debt-to-EBITDA as of March 31, 2021 to about 4.9x from
4.5x. Moody's expects financial leverage to improve over time and
for the acquisition to strengthen Prestige's current eye care
portfolio and to accelerate overall revenue growth. Moody's took no
action on the Ba2 rating on the existing term loan and will
withdraw the rating once the facility is repaid as part of the
proposed transaction.

The agreement to acquire Akorn pharmaceutical's Consumer Health
("Akorn Consumer Health") unit for $230 million in cash is credit
negative because it will increase leverage. However, Prestige's B1
Corporate Family Rating and stable outlook are unaffected because
leverage will remain within Moody's expectations for the rating and
the acquisition will strengthen the company's presence in the OTC
eye care category. The offering also favorably extends Prestige's
debt maturity profile and reduces cash interest expense. The
company's next significant maturity is a $400 million unsecured
note due January 2028.

Assignments:

Issuer: Prestige Brands, Inc.

Senior Secured Term Loan, Assigned Ba2 (LGD2)

RATINGS RATIONALE

Prestige's B1 CFR reflects its strong and stable free cash flow
from over-the-counter ("OTC") branded products. The company's
products are generally among the leading brands in their respective
niche categories and largely allow consumers to treat common,
recurring ailments. Prestige's branded products typically have long
commercial histories and have built broad appeal and trust among
consumers. Prestige's outsourced manufacturing creates a variable
cost structure and limits the need for sizable capital spending,
which favorably contributes to cash flow stability. That said, the
company operates in mature categories with flat-to-low single-digit
organic growth and competition from private label/store brands that
erodes market share and revenue. In 2020, sales in certain
categories related to travel, cough and cold, and sports activities
declined due to reduced consumption, reflecting headwinds related
to the coronavirus. Moody's projects the EBITDA margin will remain
relatively steady given the company's continued productivity
improvements, cost reduction initiatives, and a variable cost
structure due to the outsourced manufacturing model. The acquired
Akorn brands are not expected to be margin accretive. Prestige's
modest scale as compared to large diversified consumer peers and
OTC business focus create greater relative exposure to category
competition and concentrated retail distribution.

Environmental, Social and Governance considerations:

In terms of environmental, social and governance (ESG)
considerations, the most relevant factor for Prestige's ratings are
governance considerations related to its financial policies. The
company's financial leverage is high, a byproduct of past debt
financed acquisitions and as evidenced by this transaction. Moody's
expects continued acquisition event risk but that the company will
pursue acquisitions within its 3.5x-5.0x leverage target (based on
the company's calculation; 4.6x actual as of March 2021, pro forma
for the acquisition). However, Moody's does not expect Prestige to
engage in any large debt financed acquisitions over the next two
years. Moody's expects the company's credit metrics to continue to
improve over the next 12-18 months, supported by modest earnings
growth and solid free cash flow. Prestige favorably does not pay a
dividend but is likely to devote more free cash flow to share
repurchases than debt reduction as leverage falls.

From an environmental perspective, Prestige has taken steps to
minimize its resource footprint at its Lynchburg, Virginia
manufacturing site. The facility converted nearly 30% of lights to
more energy-efficient LED lighting during fiscal 2020 to help
reduce electrical usage. Between Fiscal 2018 and 2020, Prestige has
increased recycling rates by over 6% and reduced total waste by
20%. The company's manufacturing site is certified a "no exposure
site" in Virginia meaning that it has no exposures to open
waterways. Lastly, the company is committed to manage its over 100
global suppliers in a responsible manner so that they are aligned
with its mission and values. Prestige expects its suppliers to obey
the laws that require them to treat workers fairly, provide a safe
and healthy work environment and protect environmental quality.
Most importantly, the company expects its suppliers to promote
principles of ethical behavior in their workplace, to operate in a
manner consistent with Prestige's Supplier Code of Conduct, and to
demonstrate a commitment to environmental, employment and community
standards.

The coronavirus outbreak and the government measures put in place
to contain it continue to disrupt economies and credit markets
across sectors and regions. Although an economic recovery is
underway, it is tenuous, and its continuation will be closely tied
to containment of the virus. As a result, there is uncertainty
around Moody's forecasts. Moody's regard the coronavirus outbreak
as a social risk under its ESG framework, given the substantial
implications for public health and safety.

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

The stable outlook reflects Moody's expectation that Prestige will
generate free cash flow in a $200 million annual range, maintain
good liquidity, and pursue modestly sized acquisitions within its
stated leverage target.

The ratings could be downgraded if Prestige's operating performance
deteriorates, if the company's strong free cash flow were to
weaken, or if the company's financial policies become more
aggressive, including large debt funded acquisitions or shareholder
distributions. Additionally, Moody's could downgrade the ratings if
the company's liquidity deteriorates or if debt to EBITDA is
sustained above 5.5x.

The ratings could be upgraded if Prestige demonstrates consistent
positive organic revenue growth, sustains strong profitability and
free cash flow, and continues to maintain good liquidity. Prestige
would also need to exhibit a more conservative financial policy
such that debt to EBITDA is sustained below 4.0x times.

The principal methodology used in these ratings was Consumer
Packaged Goods Methodology published in February 2020.

Prestige Consumer Healthcare, Inc., headquartered in Tarrytown, New
York, manages and markets a broad portfolio of branded
over-the-counter (OTC) healthcare and household cleaning products.
The company is publicly-traded and generates about $997 million in
annual revenue, pro forma for the proposed acquisition of the Akorn
Consumer Health assets.


PURDUE PHARMA: Asks for 75-Day Extension of Opioid Suit Shield
--------------------------------------------------------------
Law360 reports that Purdue Pharma has asked a New York bankruptcy
judge for a 75-day extension on an injunction pausing suits over
opioid sales against it and its owners, the Sackler family, saying
they need protection as they "sprint" to the confirmation of
Purdue's Chapter 11 plan.

In a motion filed Wednesday, June 2, 2021, Purdue once again asked
U.S. Bankruptcy Judge Robert Drain to extend the injunction —
this time until Aug. 30 — saying it needs the time to finish the
details of its reorganization plan and try to get more creditors on
board before plan confirmation hearings are scheduled to start in
early August 2021.

                       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.



QUOTIENT LIMITED: Incurs $108.5M Net Loss in FY Ended March 31
--------------------------------------------------------------
Quotient Limited filed with the Securities and Exchange Commission
its Annual Report on Form 10-K disclosing a net loss of $108.47
million on $43.38 million of total revenue for the year ended March
31, 2021, compared to a net loss of $102.77 million on $32.66
million of total revenue for the year ended March 31, 2020.

As of March 31, 2021, the Company had $219.27 million in total
assets, $248.31 million in total liabilities, and a total
shareholders' deficit of $29.04 million.

Since its commencement of operations in 2007, the Company has
incurred net losses and negative cash flows from operations.  As of
March 31, 2021, the Company had an accumulated deficit of $591.9
million.  During the year ended March 31, 2021, the Company used
$77.6 million of cash for operating activities.  During the year
ended March 31, 2020, the Company incurred a net loss of $102.8
million and used $80.6 million of cash for operating activities.
During the year ended March 31, 2019, the Company incurred a net
loss of $105.4 million and used $75.7 million of cash for operating
activities.  The Company's use of cash during the years ended
March 31, 2021 and March 31, 2020 was primarily attributable to its
investment in the development of MosaiQ and corporate costs,
including costs related to being a public company.

From its incorporation in 2012 to March 31, 2020, the Company has
raised $160.0 million of gross proceeds through the private
placement of its ordinary and preference shares and warrants,
$346.7 million of gross proceeds from public offerings of its
shares and issuances of ordinary shares upon exercise of warrants
and $145.0 million of gross proceeds from the issuance of the
Secured Notes.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1596946/000156459021031561/qtnt-10k_20210331.htm

                      About Quotient Limited

Penicuik, United Kingdom-based Quotient Limited is a
commercial-stage diagnostics company committed to reducing
healthcare costs and improving patient care through the provision
of innovative tests within established markets.  With an initial
focus on blood grouping and serological disease screening, Quotient
is developing its proprietary MosaiQTM technology platform to offer
a breadth of tests that is unmatched by existing commercially
available transfusion diagnostic instrument platforms.  The
Company's operations are based in Edinburgh, Scotland; Eysins,
Switzerland and Newtown, Pennsylvania.


RAPID AMERICAN CORP: Files Plan to Deal With Asbestos Claims
------------------------------------------------------------
Law360 reports that the former retail and consumer holding company
Rapid-American Corp. filed a Chapter 11 liquidation plan with a New
York bankruptcy court on Friday, June 4, 2021, that would see it
settle its asbestos liabilities through a trust funded by $12.3
million in insurance settlements.

The plan detailed in Rapid's disclosure statement, which was
approved by the committee representing holders of asbestos claims
against the company, would wrap up a more than eight-year
bankruptcy case by winding down what remains of the company.

                   About Rapid-American Corp.

New York-based Rapid-American Corp. was formerly a holding company
with subsidiaries primarily engaged in retail sales and consumer
products and was never engaged in an asbestos business of any kind.
Through a series of merger transactions going back more than 45
years, Rapid has nevertheless incurred successor liability for
personal injury claims arising from plaintiffs' exposure to
asbestos-containing products sold by The Philip Carey Manufacturing
Company -- Old Carey -- as that entity existed prior to June 1,
1967.

Rapid-American filed for Chapter 11 bankruptcy protection in
Manhattan (Bankr. S.D.N.Y. Case No. 13-10687) on March 8, 2013, to
deal with debt related to asbestos personal-injury claims.
Attorneys at Reed Smith LLP serve as counsel to the Debtor.

The Debtor disclosed assets in excess of $4,446,261 and unknown
liabilities.

On March 28, 2013, the United States Trustee appointed the Official
Committee of Unsecured Creditors.  The Committee retained Caplin &
Drysdale, Chartered, as counsel.

Young Conaway Stargatt & Taylor, LLP, is counsel to Lawrence
Fitzpatrick, the Future Claimants' Representative.


RECOVERY WORKS: Seeks to Hire Mitchell A. Sommers as Legal Counsel
------------------------------------------------------------------
Recovery Works, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Pennsylvania to employ Mitchell A.
Sommers, Esquire, P.C. to serve as legal counsel in its Chapter 11
case.

The firm's services include:

   a. providing the Debtor with legal services with respect to its
powers and duties under the Bankruptcy Code;

   b. preparing legal papers;

   c. representing the Debtor in any matter involving contests with
secured or unsecured creditors, including the claims reconciliation
process;

   d. assisting the Debtor in preparing, negotiating and
implementing a plan of reorganization; and

   e. other legal services necessary to administer the case.

Mitchell A. Sommers will be paid based upon its customary hourly
rates and reimbursed for out-of-pocket expenses incurred.  The firm
will be paid a retainer in the amount of $10,000.

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

The firm can be reached at:

     Mitchell A. Sommers, Esq.
     Mitchell A. Sommers, Esquire, P.C.
     107 West Main Street
     Ephrata, PA 17522
     Tel: (717) 733-6607
     Email: sommersesq@aol.com

                     About Recovery Works Inc.

Recovery Works, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
E.D. Pa. Case No. 21-11434) on May 20, 2021.  At the time of the
filing, the Debtor disclosed total assets of up to $50,000 and
total liabilities of up to $1 million.  Judge Patricia M. Mayer
oversees the case.  Mitchell A. Sommers, Esquire, P.C. is the
Debtor's legal counsel.


RENAISSANCE RESTORATION: Seeks to Hire Woronoff Hyman as Accountant
-------------------------------------------------------------------
Renaissance Restoration, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Michigan to employ
Woronoff Hyman Levenson Sweet & Alderman, P.C. as its accountant.

The firm's services include:

   a. preparation and filing of federal and state tax returns and
related statements;

   b. preparation of other necessary financial statements; and

   c. performance of other tasks reasonably necessary in the
Debtor's Chapter 11 case.

The firm will be paid at hourly rates ranging from $125 to $270 and
will receive reimbursement for out-of-pocket expenses incurred.

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

The firm can be reached at:

     David Boris
     Woronoff Hyman Levenson
     Sweet & Alderman, P.C.
     30600 Northwestern Highway Suite 302
     Farmington Hills, MI 48334-3172
     Tel: (248) 478-2600
     Fax: (248) 478-4110
     Email: whls@whls.com

                   About Renaissance Restoration

Renaissance Restorations Inc., a Birmingham, Mich.-based company
that provides residential building construction services, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Mich. Case No. 21-42600) on March 26, 2021. Jamie D. Craig, owner
and president, signed the petition.  In the petition, the Debtor
disclosed total assets of up to $50,000 and total liabilities of up
to $10 million.

Judge Thomas J. Tucker oversees the case.

Schafer and Weiner, PLLC and Woronoff Hyman Levenson Sweet &
Alderman, P.C. serve as the Debtor's legal counsel and accountant,
respectively.


RESTORNATIONS: Has Until Sept. 30 to File Plan & Disclosures
------------------------------------------------------------
Judge Victoria S. Kaufman has entered an order within which Debtor
Restornations must file a proposed chapter 11 plan and related
disclosure statement no later than September 30, 2021. In addition,
the Court will hold a continued chapter 11 status conference on
October 14, 2021 at 1:00 p.m.

A copy of the order dated June 1, 2021, is available at
https://bit.ly/3intfga from PacerMonitor.com at no charge.

                       About Restornations
  
Restornations sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 21-10500) on March 24, 2021.  At
the time of the filing, the Debtor disclosed total assets of up to
$10 million and liabilities of up to $500,000.  Judge Victoria.
Kaufman oversees the case.  Michael E. Plotkin, Esq., is the
Debtor's legal counsel.


RVH INVESTMENTS: Seeks to Hire Hood & Bolen as Legal Counsel
------------------------------------------------------------
RVH Investments, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Mississippi to employ Hood & Bolen,
PLLC to serve as legal counsel in its Chapter 11 case.

Hood & Bolen will be paid at these rates:

     Attorneys             $200 to $300 per hour
     Paralegals            $85 to $125 per hour

The firm will also be reimbursed for out-of-pocket expenses
incurred.  The retainer fee is $12,500.

R. Michael Bolen, Esq., a partner at Hood & Bolen, 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:

     R. Michael Bolen, Esq.
     Hood & Bolen, PLLC
     3770 Hwy. 80 West
     Jackson, MS 39209
     Tel: (601)923-0788
     Email: rmb@hoodbolen.com

                       About RVH Investments

RVH Investments, Inc. filed a Chapter 11 bankruptcy petition
(Bankr. S.D. Miss. Case No. 21-00923) on May 26, 2021, disclosing
total assets and liabilities of up to $50,000.  Judge Katharine M.
Samson oversees the case.  Hood & Bolen, PLLC is the Debtor's legal
counsel.


SILVERSIDE SENIOR: Case Summary & 3 Unsecured Creditors
-------------------------------------------------------
Debtor: Silverside Senior Living, LLC   
           f/k/a ACM Senior Living, LLC
        13228 Chestnut
        Southgate, MI 48195

Chapter 11 Petition Date: June 7, 2021

Court: United States Bankruptcy Court
       Eastern District of Michigan

Case No.: 21-44887

Debtor's Counsel: Lynn M. Brimer, Esq.
                  STROBL SHARP PLLC
                  300 East Long Lake Road
                  Suite 200
                  Bloomfield Hills, MI 48304-2376
                  Tel: (248) 540-2300

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Anthony Fischer, Jr., chief executive
officer.

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

https://www.pacermonitor.com/view/KKTPVAY/Silverside_Senior_Living_LLC__miebke-21-44887__0003.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/KCU232Q/Silverside_Senior_Living_LLC__miebke-21-44887__0001.0.pdf?mcid=tGE4TAMA


SOAS LLC: Seeks to Hire Pharmacy Development as Bookkeeper
----------------------------------------------------------
SOAS, LLC seeks approval from the U.S. Bankruptcy Court for the
Western District of Washington to employ Pharmacy Development
Services, LLC to provide bookkeeping and related financial
services.

The firm will be paid as follows:

   -- a one-time onboarding fee in the amount of $3,000 to cover
the cost of setting up accurate QuickBooks information and
providing initial training.

   -- monthly fee of $2,925 to provide bookkeeping services to all
three of the Debtor's pharmacy locations.

   -- $1,800 per EIN to prepare and file the Debtor's 2020 tax
returns.

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

Craig Presser, vice president of Pharmacy Development Services,
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:

     Craig Presser
     Pharmacy Development Services, LLC
     1926 10th Avenue Nort 400
     Lake Worth, FL 33461
     Tel: (800) 987-7386

                           About SOAS LLC

Soas, LLC, which conducts business under the name Island Drug, is a
long-term care pharmacy in Oak Harbor, Wash. It dispenses medicinal
preparations delivered to patients residing within an intermediate
or skilled nursing facility, including intermediate care facilities
for mentally retarded, hospice, assisted living facilities, group
homes, and other forms of congregate living arrangements.

Soas LLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. W.D. Wash. Case No. 19-10928) on March 18, 2019. At the
time of filing, the Debtor had between $1 million and $10 million
in both assets and liabilities.  Judge Marc Barreca oversees the
case.  The Tracy Law Group, PLLC serves as the Debtor's legal
counsel.


VICTORIA TOWERS: Sanford Avenue Says Plan Not Feasible
------------------------------------------------------
Creditor Sanford Avenue Partner LLC objects to the disclosure
statement with respect to the plan of reorganization filed by
Debtor Victoria Towers Development Corp.

The Debtor has not yet signed an agreement, although Sanford and
the Debtor have, in principle, reached an outline of an agreement
on a consensual Plan process.  There are still terms to be agreed
to and finalized. Despite indications from the Debtor contending
that this case would move forward in a timely manner, the Debtor
has displayed no sense of urgency in addressing the heart of the
disputes.

To the contrary, the Debtor has not met any of the time benchmarks
that are, from Sanford's perspective, necessary to this
reorganization.  The Plan is predicated on Sanford's consent, and
without it, the Plan is not confirmable.  That in itself, makes
this Disclosure Statement defective and the Plan unconfirmable, on
its face.

Sanford submits that the Disclosure Statement may not be approved
as presented to the Court because it is vague, confusing,
misleading and does not contain adequate information. Among other
things, the Disclosure Statement does not contain necessary
information, including the requisite and critical terms that will
be required to implement and effectuate the Plan.

In addition, the Disclosure Statement describes a Plan that
contains a number of infirmities that render it unconfirmable on
its face, such that proceeding with the plan confirmation and
solicitation process would be a waste of time. The Plan does not
satisfy all of the requirements of section 1129 of the Bankruptcy
Code for confirmation of a plan, including that the Plan is not
feasible if Sanford does not consent. The only effect approval of
this Disclosure Statement will do is delay the inevitable, a bulk
sale for the Debtor's property.

A copy of Sanford's objection dated June 1, 2021, is available at
https://bit.ly/3ii2iKJ from PacerMonitor.com at no charge.

Attorneys for Creditor Sanford:

     KRAVIT PARTNERS LLC
     Margarita Y. Ginzburg, Esq.
     27 Red Barn Road
     Hyde Park, NY 12538
     Tel: 212-252-0550
     mginzburg@kravit.com

                    About Victoria Towers Development

Flushing, N.Y.-based Victoria Towers Development Corp. is the owner
of fee simple title to 29 residential condo units located at 133 38
Sanford Avenue, Flushing N.Y., having an appraised value of $33.37
million.

Victoria Towers filed a Chapter 11 petition (Bankr. E.D.N.Y. Case
No. 20-73303) on Oct. 30, 2020.  In its petition, the Debtor
disclosed $33,370,000 in assets and $39,217,115 in liabilities. The
petition was signed by Myint J. Kyaw, president.

The Hon. Robert E. Grossman presides over the case.

Rosen & Kantrow, PLLC, serves as the Debtor's bankruptcy counsel.


VIDEOTRON LTEE: Moody's Gives Ba1 Rating on New Unsecured Notes
---------------------------------------------------------------
Moody's Investors Service assigned Ba1 ratings to Videotron Ltee's
proposed C$400 million and US$500 million senior unsecured notes.
Videotron is a wholly-owned operating subsidiary of Quebecor Media,
Inc. (QMI). The Ba1 ratings on Videotron's existing senior
unsecured notes as well as QMI's Ba1 corporate family rating,
Ba1-PD probability of default rating, Ba2 ratings on its senior
unsecured notes, SGL-1 speculative grade liquidity rating, and the
positive outlooks on QMI and Videotron remain unchanged.

The notes have the potential to be upsized and the company plans to
use the net proceeds and balance sheet cash to repay debt at
Videotron and QMI.

Ratings Assigned:

Issuer: Videotron Ltee

Senior Unsecured Notes, Ba1 (LGD4)

LGD Adjustments:

LGD Senior Unsecured Notes, adjusted to (LGD4) from (LGD3)

RATINGS RATIONALE

QMI's Ba1 CFR benefits from: (1) a strong business profile
supported by its position as the largest cable operator in Quebec,
supplemented with a growing wireless business and a self-contained
French language media franchise; (2) healthy margins (adjusted
EBITDA margin around 45%), which is one of the highest among peers;
(3) a regulatory framework that provides Videotron with
advantageous bidding conditions for wireless spectrum auctions,
favors facilities-based competition and restricts foreign
ownership; (4) rational, oligopolistic competition; and (5)
moderate growth expectations and leverage (adjusted Debt/EBITDA)
that will be sustained below 3x in the next 12 to 18 months (3.1x
for 2020 ). The rating is constrained by: (1) the company's lack of
clarity over its long term capital structure target; (2) execution
risks as it manages ongoing pressure in its wireline/cable business
while it simultaneously expands wireless capabilities; (3) small
scale relative to peers; (4) limited geographic diversity given its
primarily Quebec-based footprint; and (5) acquisition risk.

QMI has very good liquidity (SGL-1). Sources approximate C$2.3
billion while the company and its Videotron operating subsidiary
have no mandatory debt maturities in the next four quarters.
Liquidity is supported by full revolver availability of C$1.8
billion, expected free cash flow of about C$350 million in the next
four quarters and around C$188 million of cash after the
transaction closes. Videotron has a C$1.5 billion revolving credit
facility that matures in July 2023 while QMI has a C$300 million
revolving credit facility that matures in July 2022. Financial
covenants for the revolving credit facilities are not publicly
disclosed but are not expected to be problematic over the next four
quarters (over 40% cushion). QMI has limited ability to generate
liquidity from asset sales.

The positive outlook reflects Moody's expectations that the company
will manage pressures in its wireline business well and grow its
wireless business while continuing with its deleveraging path
through the next 12 to 18 months.

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

For an upgrade to investment grade to be considered, the company
must: (1) publicly articulate a commitment to an investment grade
rating through a conservative capital structure; (2) diversify its
cash flow with wireless contributing more than 25% of consolidated
EBITDA (around 20% for 2020 ); (3) sustain leverage below 3.25x
(3.1x for 2020 ); and (4) sustain FCF/TD towards 10% (9% for
2020).

The ratings could be downgraded if: (1) cable/wireline revenue
should decline at an accelerated pace (currently around 1% growth);
(2) leverage is sustained above 3.75x (3.1x for 2020); (3) FCF/TD
is negative for an extended period (9% for 2020 ).

QMI has high social risk tied to the coronavirus pandemic and
cyber/data breaches. Because of the pandemic, QMI lost revenue on
roaming, long distance, data overage fees and temporary closure of
its retail stores in 2020 and headwinds exist in 2021. Given the
private and personal data QMI handles, a cyber breach could cause
legal, regulatory or reputation issues and increased operational
costs.

QMI's governance risk is moderate in relation to its financial
policy. The company's dividend payment relative to operating cash
flow of 14% compares very well to those of its main investment
grade Canadian peers (each greater than 20%). Also, the company has
been reducing it leverage over time. The company is
family-controlled as the Peladeau family has 74% voting power with
a 28% equity interest.

The principal methodology used in these ratings was
Telecommunications Service Providers published in January 2017.

Quebecor Media, Inc., headquartered in Montreal, Canada, is a
holding company whose primary operations involve wireline and
wireless telecommunications conducted by its wholly-owned operating
subsidiary, Videotron Ltee, with secondary operations involving
newspaper publishing, television broadcasting, music production and
distribution, sports, and entertainment. Revenue for the year ended
December 31, 2020 was C$4.3 billion.


VIENTO WINES: Gets OK to Hire Pacific Crest as Realtor
------------------------------------------------------
Viento Wines Inc. received approval from the U.S. Bankruptcy Court
for the District of Oregon to employ Pacific Crest Real Estate
Advisors to market and sell its real property located at 301
Country Club Road, Hood River, Ore.

The firm will be paid a commission of 5 percent of the sales
price.

As disclosed in court filings, Pacific Crest Real Estate Advisors
is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code.

The firm can be reached at:

     Philip Higgins
     Pacific Crest Real Estate Advisors
     809 E. First St.
     Newberg, OR 97132
     Tel: (503) 793-9039
     Email: Phiggins@PacificCrestREA.com

                         About Viento Wines

Viento Wines Inc. -- http://vientowines.com-- is a Hood River,
Ore.-based winemaker offering Gorge wines.

Viento Wines filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Ore. Case No. 21-30690) on
March 29, 2021.  Richard Cushman, president, signed the petition.
In the petition, the Debtor disclosed $679,176 in total assets and
$1,272,818 in total liabilities.  Judge Trish M. Brown oversees the
case.  Michael D. O'Brien & Associates PC serves as the Debtor's
legal counsel.


WASHINGTON PRIME: Forbearance Period Extended Until June 9
----------------------------------------------------------
Washington Prime Group, L.P., the operating partnership of
Washington Prime Group Inc., disclosed in a Form 8-K filed with the
Securities and Exchange Commission that the Company is continuing
to engage in negotiations and discussions with the forbearing
noteholders and forbearing lenders to restructure its capital
structure.

As previously reported, on March 16, 2021, Washington Prime entered
into a forbearance agreement with certain beneficial owners of its
senior notes due 2024 and forbearance agreements with certain
lenders under the agreements governing its corporate credit
facilities.  On May 25, 2021, the Forbearing Noteholders and
Forbearing Lenders, respectively, agreed to extend the forbearance
period under the applicable Forbearance Agreement to no later than
June 2, 2021.  On June 1, 2021, the Forbearing Noteholders and
Forbearing Lenders, respectively, agreed to extend the forbearance
period under the applicable Forbearance Agreement to the earlier of
June 9, 2021 at 11:59 p.m., Eastern time, and the occurrence of any
of the specified early termination events described in the
applicable Forbearance Agreement.

                   About Washington Prime Group

Headquartered in Columbus Ohio, Washington Prime Group Inc. --
http://www.washingtonprime.com/-- is a retail REIT and a
recognized company in the ownership, management, acquisition and
development of retail properties. The Company combines a national
real estate portfolio with its expertise across the entire shopping
center sector to increase cash flow through rigorous management of
assets and provide new opportunities to retailers looking for
growth throughout the U.S. Washington Prime Group is a registered
trademark of the Company.

                             *    *    *

As reported by the TCR on May 24, 2021, Fitch Ratings downgraded
the Long-Term Issuer Default Rating (IDR) of Washington Prime
Group, Inc. and Washington Prime Group, LP (collectively WPG) to
'RD' from 'C'.  The downgrade of WPG's IDR to 'RD' reflects the
multiple extensions of the initial forbearance agreement that
followed the March 16, 2021 expiration of the 30-day grace period
that resulted from a missed interest payment on Feb. 15, 2021.

As reported by the TCR on March 22, 2021, S&P Global Ratings
lowered its issuer credit rating on Washington Prime Group Inc. to
'D' from 'CC' and its issue-level ratings on its unsecured debt and
preferred stock to 'D' from 'C'.  The downgrade reflects Washington
Prime's announcement that it will not make the $23.2 million
interest payment due Feb. 15, 2021, on its 6.45% senior notes in
the 30-day grace period, which will lead to an event of default on
March 17, 2021.

Moody's Investors Service also downgraded the senior unsecured debt
and corporate family ratings of Washington Prime Group, L.P. to
Caa3 from Caa1.  "WPG's Caa3 corporate family rating reflects its
large, geographically diversified portfolio of retail assets, which
includes a mix of enclosed malls (71% of Comp NOI) and open-air
centers (29%) across the US," Moody's said, according to a TCR
report dated June 1, 2020.


WITCHEY ENTERPRISES: Updates Administrative Expense Claim Details
-----------------------------------------------------------------
Witchey Enterprises, Inc., submitted a Corrected Second Amended
Small Business Disclosure Statement for the Small Business Plan of
Reorganization.

On February 23, 2021, the Court entered an Order Granting
Protective Insurance Company's Agreed Supplemental Application for
Allowance and Payment of an Administrative Expense (the "Protective
Insurance Admin Order") granting Protective Insurance Company an
administrative expense claim in the amount of $105,795.13. The
Court directed the Debtor to incorporate the payment terms pursuant
to the Protective Insurance Admin Order into its plan of
reorganization. Accordingly, the following payment terms shall
remain in place for Protective Insurance Company's Class I
administrative expense claim:

     * The Debtor shall continue paying Protective Insurance
Company's additional allowed administrative expense of $105,795.13
as follows: (i)$1,000 per week starting on Feb. 12, 2021 and
continuing each Friday thereafter through Feb. 10, 2023 (for a
total of 105 weekly payments of $1,000.00 each); and (ii)
Protective Insurance Company shall continue to be authorized to
deduct from the Debtor's PNC Bank Accounty.

     * The Debtor shall continue to pay all weekly premiums as they
come due for its current liability insurance policies with
Protective Insurance Company for the policy period of Jan. 28, 2021
to June 1, 2021 in the total amount of $641.10 per week.

     * In the event the Debtor fails to timely pay any of the
premiums that come due for the Current Policies, Protective
Insurance Company shall have the right to terminate the Current
Policies pursuant to their terms and conditions.

     * In the event the Debtor is unable to pay any of the premiums
that come due for the Current Policies, the Debtor is to
immediately notify counsel for Protective Insurance Company and
make alternative payment arrangements.

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

     * The Debtor proposes to pay the final allowed unsecured
claims up to a total of $150,000 following the 60 months after the
Plan Effective Date. The estimated unsecured debt is $1,200,000 and
the Debtor proposes to make distributions from available funds.

     * Louis Witchey is the current equity security holder of the
debtor. He shall retain his interest but shall not be allowed to
take any dividends of the reorganized corporation until the plan
has been completed and all creditors are paid.

Louis Witchey will provide up to $10,000 in cash infusions as
needed to provide the debtor with new value.

Louis Witchey, the Debtor's current manager, will hire persons from
Bankruptcy Exchange to position the Debtor well for future growth
and profitability.

A full-text copy of the Corrected Second Amended Disclosure
Statement dated June 1, 2021, is available at
https://bit.ly/3xes9HR from PacerMonitor.com at no charge.

The Debtor is represented by:

     Andrew Joseph Katsock, Ill, Esquire
     l5 Sunrise Drive
     Wilkes Barre. PA 18705
     (570) 829-5884
     Fax: (570) 829-5884
     Email: ajkesq@comcast.net

                     About Witchey Enterprises

Witchey Enterprises, Inc., a Wilkes-Barre, Pa.-based provider of
courier and express delivery services, filed a Chapter 11 petition
(Bankr. M.D. Pa. Case No. 19-00645) on Feb. 14, 2019. Louis
Witchey, president, signed the petition.  At the time of filing,
the Debtor had between $1 million and $10 million in both assets
and liabilities. Judge Patricia M. Mayer oversees the case.  The
Debtor tapped Andrew Joseph Katsock, III, Esq., as legal counsel
and David L. Haldeman as accountant.


WOODBRIDGE GROUP: Court Backs Contempt of Unregistered Agent
------------------------------------------------------------
Law360 reports that Miami-based U.S. Magistrate Judge Jonathan
Goodman has recommended that a Florida man be given three months to
arrange payment of a nearly $900,000 judgment entered against him
for allegedly selling unregistered securities of the Woodbridge
Group of Companies LLC, which was revealed as a $1.2 billion Ponzi
scheme, or be held in contempt.
         
                       About Woodbridge Group

Headquartered in Sherman Oaks, California, The Woodbridge Group
Enterprise -- http://www.woodbridgecompanies.com/-- is a
comprehensive real estate finance and development company. Its
principal business is buying, improving, and selling high-end
luxury homes. The Woodbridge Group Enterprise also owns and
operates full-service real estate brokerages, a private investment
company, and real estate lending operations. The Woodbridge Group
Enterprise and its management team have been in the business of
providing a variety of financial products for more than 35 years,
and have been primarily focused on the luxury home business for the
past five years.  Since its inception, the Woodbridge Group
Enterprise has completed more than $1 billion in financial
transactions. These transactions involve real estate, note buying
and selling, hard money lending, and alternative financial
transactions involving thousands of investors.

Woodbridge Group of Companies and certain of its affiliates filed
Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-12560) on Dec. 4, 2017.  Woodbridge estimated assets and
liabilities at between $500 million and $1 billion.  The Chapter 11
cases are being jointly administered.

Judge Kevin J. Carey presides over the case.

Samuel A. Newman, Esq., Oscar Garza, Esq., Daniel B. Denny, Esq.,
Jennifer L. Conn, Esq., Eric J. Wise, Esq., Matthew K. Kelsey,
Esq., and Matthew P. Porcelli, Esq., at Gibson, Dunn & Crutcher,
LLP, and Sean M. Beach, Esq., Edmon L. Morton, Esq., Ian J.
Bambrick, Esq., and Allison S. Mielke, Esq., at Young Conaway
Stargatt & Taylor, LLP, serve as the Debtors' bankruptcy counsel.
Homer Bonner Jacobs, PA, as special counsel, Province, Inc., as
expert consultant, Moelis & Company LLC, as investment banker.

The Debtors' financial advisors are Larry Perkins, John Farrace,
Robert Shenfeld, Reece Fulgham, Miles Staglik, and Lissa Weissman
at SierraConstellation Partners, LLC. Beilinson Advisory Group is
serving as independent management to the Debtors. Garden City
Group, LLC, is the Debtors' claims and noticing agent.

Pachulski Stang Ziehl & Jones is counsel to the Official Committee
of Unsecured Creditors; and FTI Consulting, Inc., serves as its
financial advisor.

An official committee of unsecured creditors was appointed in the
Chapter 11 cases on Dec. 14, 2017.  On Jan. 23, 2018, the Court
approved a settlement providing for the formation of an ad hoc
noteholder group and an ad hoc unitholder group.




WORLDVENTURES: Enters Into Binding Agreement with Verona Int'l
--------------------------------------------------------------
WorldVentures, the leading direct seller of global travel and
leisure club memberships, on June 3 disclosed that it has entered
into a binding agreement, subject only to court approval, with
Verona International Holdings as a plan of reorganization sponsor
under the bankruptcy code.

WorldVentures is a lifestyle company that markets global
travel-related products and experiences -- branded as DreamTrips --
through independent representatives and members based throughout
the United States, Canada, Europe and Asia.

The reorganization plan will be submitted for court approval in the
coming weeks. This agreement, valued at upwards of $82,500,000,
will provide for a repayment of pre-bankruptcy sales representative
commissions, among other provisions.  Under the agreement, the
company will operate under both the WorldVentures and DreamTrips
brands going forward.

"With Verona International Holdings as our new sponsor,
WorldVentures will continue to position itself as a travel leader
through the experiences of its members, while offering more unique
travel adventures and investing in our sales team," said
WorldVentures Chief Operating Officer Michael Poates.

Verona International Holdings is experienced in the travel industry
with a successful track record of acquiring and successfully
restructuring bankrupt companies.

"We are excited to bring our experience in the travel club industry
to our partnership with WorldVentures. It's a brand with deep
connections to its members, and the timing is perfect for an
investment in the travel sector," said a Verona International
Holdings representative. "Our goal is to invest in new experiences
for members and in the resources required to recruit, motivate and
retain a best-in-class sales team."

"This is a great time for a new chapter in our storied history,"
said Poates. "As the travel industry rebounds from an unprecedented
global pandemic, WorldVentures is well-positioned to help our
members explore local and international destinations through our
innovative, curated travel experiences."

For more information, visit worldventures.com and dreamtrips.com.

                About Verona International Holdings

Verona International Holdings, LLC was formed by a seasoned private
equity firm who has a history of supporting and purchasing
distressed businesses and returning them to strength and
prosperity. Verona International will sponsor the reorganization of
WorldVentures Holdings LLC and support the restructuring of its
global club travel membership business.

                       About WorldVentures

WorldVentures Holdings LLC -- http://worldventures.com-- is a
privately held company based in Plano, Texas that sells travel and
lifestyle community memberships through its wholly owned subsidiary
WorldVentures Marketing, LLC. The company's goal is to help
Independent Representatives, DreamTrips Members and employees
achieve more fun, freedom and fulfillment in their lives.
WorldVentures uses the direct sales model to go to market with
active Representatives and members worldwide.



ZUAITER COMPANY: Seeks Court Approval to Hire ABS Accounting
------------------------------------------------------------
Zuaiter Company, Inc. seeks approval from the U.S. Bankruptcy Court
for the Northern District of Alabama to employ ABS Accounting as
its accountant.

The firm will be paid $250 per month and reimbursed for
out-of-pocket expenses incurred.

Fran Torabian, a member of ABS Accounting, 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:

     Fran Torabian
     ABS Accounting
     3314 Bob Wallace Ave Sw
     Huntsville, AL 35805
     Tel: (256) 270-9123

                       About Zuaiter Company

Zuaiter Company, Inc. sought protection for relief under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Ala. Case No. 20-82554) on Dec.
10, 2020, listing under $1 million in both assets and liabilities.
Judge Clifton R. Jessup, Jr. oversees the case. S. Mitchell Howie,
Esq., and ABS Accounting serve as the Debtor's legal counsel and
accountant, respectively.


[*] Potter Anderson Names Katherine Good Bankruptcy Practice Head
-----------------------------------------------------------------
Potter Anderson & Corroon LLP on May 24 announced the appointment
of partner L. Katherine Good as the head of the firm's bankruptcy
practice.  Ms. Good will be taking over this role from Jeremy W.
Ryan who earlier this year joined the firm's Executive Committee as
leader of the General Litigation Group.

"I am thrilled to step into this role as head of Potter Anderson's
bankruptcy practice and lead such an impressive and collaborative
group of colleagues," said Ms. Good. "I'm excited to continue
expanding our practice and bolstering its reputation in Delaware."

Ms. Good joined the firm in 2019 and has been recognized by several
publications, including Chambers USA, for her exemplary work
handling domestic and cross-border bankruptcies. She regularly
represents debtors, secured lenders, committees, asset purchasers,
liquidation trusts and other parties in chapter 11 cases, as well
as foreign representatives and other parties in chapter 15
ancillary proceedings. She regularly litigates in bankruptcy court
as well as in appeals before federal district courts and courts of
appeals. She has also represented companies in successful out of
court restructurings and pre-packaged and pre-arranged bankruptcy
cases. In addition, she has substantial experience with substantive
non-consolidation opinions for structured finance transactions.

"Katie has been involved in managing the bankruptcy team for some
time now, and she will be an excellent leader for this team going
forward," said Mr. Ryan. "She has outstanding knowledge of
corporate restructuring, bankruptcy and creditors' rights, and I am
excited to watch her grow this practice further."

"I'm delighted to congratulate Katie on her well-deserved position
leading our bankruptcy team," said Kathleen Furey McDonough, chair
of Potter Anderson. "She is a natural fit to carry on the great
work of this group and will thrive as a leader ensuring this
practice remains focused on strategic growth."

Good received her J.D. from Emory University School of Law in 2006
and her B.A., with honors, from the University of North Carolina at
Chapel Hill in 2003. Among several recognitions, she has been
listed in Benchmark Litigation's "40 & Under Hot List" and in
Lawdragon's 500 Leading U.S. Bankruptcy & Restructuring Lawyers.

                About Potter Anderson & Corroon LLP

Potter Anderson & Corroon LLP is one of the largest and most highly
regarded Delaware law firms, providing legal services to regional,
national and international clients.  With nearly 90 attorneys, the
firm's practice is centered on corporate law, corporate litigation,
bankruptcy, commercial litigation, intellectual property, labor and
employment, and real estate.



[*] Sklar Kirsh Partner Robbin Itkin Named to 2021 Chambers USA
---------------------------------------------------------------
Top boutique law firm Sklar Kirsh on May 26 disclosed that Chambers
USA: America's Leading Lawyers for Business has once again named
Partner Robbin Itkin as a leader in Bankruptcy/Restructuring in its
2021 rankings.

The ranking, released on May 26, states that Ms. Itkin acts for a
broad range of clients on bankruptcy matters, including
out-of-court restructurings and chapter 11 proceedings.  Client
comments include, "she is excellent in court," and "she is very
smart, detail-oriented, hard-working and very dedicated to her
clients."

Chambers USA annual rankings are compiled through client
interviews, peer reviews, and independent research. The rankings
reflect criteria considered most valued by clients, including legal
ability, professional conduct, client service, commercial
awareness, diligence, and value.

Ms. Itkin, a Partner in Sklar Kirsh'sBankruptcy practice, has
experience restructuring billions of dollars of debt and obtaining
insolvency resolutions in chapter 11 cases and numerous
restructurings outside of the courtroom. As a mediator, Ms. Itkin
uses her problem-solving strength to advise both healthy companies
and those in distress, leading them to negotiate effectively with
their own creditors and counterparties who are in fragile economic
straits. Experienced at representing a range of parties in the
bankruptcy process, Ms. Itkin has protected the claims and
interests of debtors, creditors' equity and bondholders'
committees, purchasers, and trustees in a variety of corporate
restructurings and bankruptcies, including fraud and Ponzi scheme
matters.

Prior to joining Sklar Kirsh, Ms. Itkin was a partner with DLA
Piper where she served as chair of its Business Solutions and
Financial Restructuring Group.

Ms. Itkin's excellence in complex matters earned her recognition as
a Woman of Influence by the Los Angeles Business Journal in 2021.
Super Lawyers has featured her since 2005 and has named her among
Southern California's Top 50 Women lawyers and Top 100 lawyers. Ms.
Itkin was also featured on the inaugural list of LawDragon's 2020
Leading U.S. Bankruptcy & Restructuring Lawyers.

Sklar Kirsh LLP -- http://www.SklarKirsh.com/-- is a boutique law
firm that provides sophisticated and expert advice in the areas of
corporate, real estate, bankruptcy and entertainment law as well as
commercial, real estate and entertainment litigation.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                               Total
                                              Share-       Total
                                   Total    Holders'     Working
                                  Assets      Equity     Capital
  Company         Ticker            ($MM)       ($MM)       ($MM)
  -------         ------         -------    --------     -------
ACCELERATE DIAGN  1A8 GR            92.7       (66.4)       74.4
ACCELERATE DIAGN  AXDX US           92.7       (66.4)       74.4
ACCELERATE DIAGN  AXDX* MM          92.7       (66.4)       74.4
ACCELERATE DIAGN  1A8 TH            92.7       (66.4)       74.4
ACCELERATE DIAGN  1A8 QT            92.7       (66.4)       74.4
AEMETIS INC       DW51 GR          143.7      (138.4)      (42.2)
AEMETIS INC       AMTX US          143.7      (138.4)      (42.2)
AEMETIS INC       AMTXGEUR EU      143.7      (138.4)      (42.2)
AEMETIS INC       DW51 GZ          143.7      (138.4)      (42.2)
AEMETIS INC       DW51 TH          143.7      (138.4)      (42.2)
AERIE PHARMACEUT  AERI US          362.7       (10.4)      200.2
AERIE PHARMACEUT  0P0 GZ           362.7       (10.4)      200.2
AERIE PHARMACEUT  0P0 TH           362.7       (10.4)      200.2
AERIE PHARMACEUT  0P0 QT           362.7       (10.4)      200.2
AERIE PHARMACEUT  AERIEUR EU       362.7       (10.4)      200.2
AERIE PHARMACEUT  0P0 GR           362.7       (10.4)      200.2
AGENUS INC        AJ81 GR          234.9      (175.4)       (2.7)
AGENUS INC        AGEN US          234.9      (175.4)       (2.7)
AGENUS INC        AJ81 GZ          234.9      (175.4)       (2.7)
AGENUS INC        AJ81 QT          234.9      (175.4)       (2.7)
AGENUS INC        AJ81 TH          234.9      (175.4)       (2.7)
AGENUS INC        AGENEUR EU       234.9      (175.4)       (2.7)
AGILITI INC       AGTI US        2,195.8       466.1        42.5
AGRIFY CORP       AGFY US          161.5       146.1       144.0
ALDEL FINANCIA-A  ADF US             0.3         0.0         0.0
ALDEL FINANCIAL   ADF/U US           0.3         0.0         0.0
ALPHA CAPITAL -A  ASPC US          231.6       206.6         1.6
ALPHA CAPITAL AC  ASPCU US         231.6       206.6         1.6
ALTICE USA INC-A  ATUS* MM      33,169.8    (1,384.5)   (2,360.4)
ALTICE USA INC-A  15PA TH       33,169.8    (1,384.5)   (2,360.4)
ALTICE USA INC-A  15PA GR       33,169.8    (1,384.5)   (2,360.4)
ALTICE USA INC-A  ATUSEUR EU    33,169.8    (1,384.5)   (2,360.4)
ALTICE USA INC-A  15PA GZ       33,169.8    (1,384.5)   (2,360.4)
ALTICE USA INC-A  ATUS US       33,169.8    (1,384.5)   (2,360.4)
AMC ENTERTAINMEN  AMC US        10,488.7    (2,287.0)     (568.5)
AMC ENTERTAINMEN  AMC* MM       10,488.7    (2,287.0)     (568.5)
AMC ENTERTAINMEN  AMC4EUR EU    10,488.7    (2,287.0)     (568.5)
AMC ENTERTAINMEN  AH9 TH        10,488.7    (2,287.0)     (568.5)
AMC ENTERTAINMEN  AH9 QT        10,488.7    (2,287.0)     (568.5)
AMC ENTERTAINMEN  AH9 GR        10,488.7    (2,287.0)     (568.5)
AMC ENTERTAINMEN  AH9 GZ        10,488.7    (2,287.0)     (568.5)
AMER RESTAUR-LP   ICTPU US          33.5        (4.0)       (6.2)
AMERICA'S CAR-MA  CRMT US          822.2      (257.5)      534.2
AMERICA'S CAR-MA  HC9 GR           822.2      (257.5)      534.2
AMERICA'S CAR-MA  CRMTEUR EU       822.2      (257.5)      534.2
AMERICAN AIR-BDR  AALL34 BZ     68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  AAL TE        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  A1G SW        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  A1G GZ        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  AAL11EUR EU   68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  AAL AV        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  A1G QT        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  AAL US        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  A1G GR        68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  AAL* MM       68,649.0    (7,945.0)      756.0
AMERICAN AIRLINE  A1G TH        68,649.0    (7,945.0)      756.0
AMERICAN RESOURC  AREC US           37.7       (12.3)      (18.9)
AMERISOURCEB-BDR  A1MB34 BZ     47,003.3      (102.8)    2,472.7
AMERISOURCEBERGE  ABG TH        47,003.3      (102.8)    2,472.7
AMERISOURCEBERGE  ABC2EUR EU    47,003.3      (102.8)    2,472.7
AMERISOURCEBERGE  ABG GR        47,003.3      (102.8)    2,472.7
AMERISOURCEBERGE  ABC US        47,003.3      (102.8)    2,472.7
AMERISOURCEBERGE  ABG QT        47,003.3      (102.8)    2,472.7
AMERISOURCEBERGE  ABG GZ        47,003.3      (102.8)    2,472.7
AMYRIS INC        AMRS US          326.6      (310.1)      105.1
AMYRIS INC        3A01 GR          326.6      (310.1)      105.1
AMYRIS INC        3A01 TH          326.6      (310.1)      105.1
AMYRIS INC        AMRSEUR EU       326.6      (310.1)      105.1
AMYRIS INC        3A01 QT          326.6      (310.1)      105.1
AMYRIS INC        3A01 GZ          326.6      (310.1)      105.1
APPLOVIN CO-CL A  APP US         2,621.4      (129.7)      698.2
APPLOVIN CO-CL A  6RV GR         2,621.4      (129.7)      698.2
APPLOVIN CO-CL A  APP2EUR EU     2,621.4      (129.7)      698.2
APPLOVIN CO-CL A  6RV GZ         2,621.4      (129.7)      698.2
APPLOVIN CO-CL A  6RV TH         2,621.4      (129.7)      698.2
APPLOVIN CO-CL A  6RV QT         2,621.4      (129.7)      698.2
APRIA INC         APR US           684.4       (19.0)       32.2
ARCHIMEDES TECH   ATSPU US           -           -           -
ARCHIMEDES- SUB   ATSPT US           -           -           -
ARRAY TECHNOLOGI  ARRY US          583.3       (70.1)       53.2
ASANA INC- CL A   ASAN US          747.6       (47.7)      264.4
ASHFORD HOSPITAL  AHT US         3,816.8      (317.2)        -
ASHFORD HOSPITAL  AHD1 GR        3,816.8      (317.2)        -
ASHFORD HOSPITAL  AHT1EUR EU     3,816.8      (317.2)        -
ATLAS TECHNICAL   ATCX US          362.3      (154.4)      113.0
AUSTERLITZ ACQ-A  AUS US           691.6       618.5         0.8
AUSTERLITZ ACQUI  AUS/U US         691.6       618.5         0.8
AUTOZONE INC      AZO US        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZ5 GR        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZ5 TH        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZ5 GZ        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZO AV        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZ5 TE        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZO* MM       14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZOEUR EU     14,137.9    (1,763.4)     (788.9)
AUTOZONE INC      AZ5 QT        14,137.9    (1,763.4)     (788.9)
AUTOZONE INC-BDR  AZOI34 BZ     14,137.9    (1,763.4)     (788.9)
AVID TECHNOLOGY   AVID US          263.0      (134.6)       (1.7)
AVID TECHNOLOGY   AVD GR           263.0      (134.6)       (1.7)
AVIS BUD-CEDEAR   CAR AR        18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CUCA GR       18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CAR US        18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CUCA TH       18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CAR* MM       18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CAR2EUR EU    18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CUCA QT       18,609.0      (316.0)     (322.0)
AVIS BUDGET GROU  CUCA GZ       18,609.0      (316.0)     (322.0)
BABCOCK & WILCOX  BWEUR EU         582.4      (195.4)      123.7
BABCOCK & WILCOX  UBW1 GR          582.4      (195.4)      123.7
BABCOCK & WILCOX  BW US            582.4      (195.4)      123.7
BAUSCH HEALTH CO  BVF GR        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  BHC US        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  BHC CN        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  BVF TH        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  BVF GZ        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  VRX1EUR EU    30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  BVF QT        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  VRX SW        30,197.0      (124.0)      494.0
BAUSCH HEALTH CO  BHCN MM       30,197.0      (124.0)      494.0
BELLRING BRAND-A  BRBR US          639.3      (133.8)      108.7
BELLRING BRAND-A  BR6 TH           639.3      (133.8)      108.7
BELLRING BRAND-A  BR6 GR           639.3      (133.8)      108.7
BELLRING BRAND-A  BR6 GZ           639.3      (133.8)      108.7
BELLRING BRAND-A  BRBR1EUR EU      639.3      (133.8)      108.7
BIOCRYST PHARM    BCRX US          284.4       (75.0)      172.6
BIOCRYST PHARM    BO1 GR           284.4       (75.0)      172.6
BIOCRYST PHARM    BO1 TH           284.4       (75.0)      172.6
BIOCRYST PHARM    BO1 SW           284.4       (75.0)      172.6
BIOCRYST PHARM    BO1 QT           284.4       (75.0)      172.6
BIOCRYST PHARM    BCRXEUR EU       284.4       (75.0)      172.6
BIOCRYST PHARM    BCRX* MM         284.4       (75.0)      172.6
BIOHAVEN PHARMAC  2VN TH         1,003.2      (218.2)      504.9
BIOHAVEN PHARMAC  BHVN US        1,003.2      (218.2)      504.9
BIOHAVEN PHARMAC  2VN GR         1,003.2      (218.2)      504.9
BIOHAVEN PHARMAC  BHVNEUR EU     1,003.2      (218.2)      504.9
BLUE BIRD CORP    4RB GR           326.0       (52.6)      (11.5)
BLUE BIRD CORP    BLBDEUR EU       326.0       (52.6)      (11.5)
BLUE BIRD CORP    4RB GZ           326.0       (52.6)      (11.5)
BLUE BIRD CORP    BLBD US          326.0       (52.6)      (11.5)
BLUE BIRD CORP    4RB TH           326.0       (52.6)      (11.5)
BLUE BIRD CORP    4RB QT           326.0       (52.6)      (11.5)
BOEING CO-BDR     BOEI34 BZ    150,035.0   (17,841.0)   30,053.0
BOEING CO-CED     BA AR        150,035.0   (17,841.0)   30,053.0
BOEING CO-CED     BAD AR       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BCO GR       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BAEUR EU     150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA EU        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BOE LN       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA PE        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BOEI BB      150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA US        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BCO TH       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA SW        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA* MM       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA TE        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA CI        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BAUSD SW     150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BCO GZ       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BA AV        150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BCO QT       150,035.0   (17,841.0)   30,053.0
BOEING CO/THE     BACL CI      150,035.0   (17,841.0)   30,053.0
BOEING CO/THE TR  TCXBOE AU    150,035.0   (17,841.0)   30,053.0
BOMBARDIER INC-B  BBDBN MM      14,940.0    (3,061.0)    1,779.0
BRIDGEBIO PHARMA  BBIOEUR EU     1,093.3      (388.1)      850.4
BRIDGEBIO PHARMA  2CL GZ         1,093.3      (388.1)      850.4
BRIDGEBIO PHARMA  2CL TH         1,093.3      (388.1)      850.4
BRIDGEBIO PHARMA  BBIO US        1,093.3      (388.1)      850.4
BRIDGEBIO PHARMA  2CL GR         1,093.3      (388.1)      850.4
BRIDGEMARQ REAL   BRE CN            88.3       (54.2)       10.0
BRINKER INTL      EAT US         2,309.0      (390.6)     (325.4)
BRINKER INTL      BKJ GR         2,309.0      (390.6)     (325.4)
BRINKER INTL      BKJ TH         2,309.0      (390.6)     (325.4)
BRINKER INTL      BKJ QT         2,309.0      (390.6)     (325.4)
BRINKER INTL      EAT2EUR EU     2,309.0      (390.6)     (325.4)
BROOKFIELD INF-A  BIPC US       11,930.4      (730.3)   (2,775.8)
BROOKFIELD INF-A  BIPC CN       11,930.4      (730.3)   (2,775.8)
BROOKLYN IMMUNOT  BTX US            20.7        (4.4)        4.8
BRP INC/CA-SUB V  DOO CN         4,429.6      (250.5)      379.5
BRP INC/CA-SUB V  B15A GR        4,429.6      (250.5)      379.5
BRP INC/CA-SUB V  DOOO US        4,429.6      (250.5)      379.5
BRP INC/CA-SUB V  B15A GZ        4,429.6      (250.5)      379.5
BRP INC/CA-SUB V  DOOEUR EU      4,429.6      (250.5)      379.5
BRP INC/CA-SUB V  B15A TH        4,429.6      (250.5)      379.5
CADIZ INC         CDZI US           89.5       (13.1)       17.2
CADIZ INC         CDZIEUR EU        89.5       (13.1)       17.2
CADIZ INC         2ZC GR            89.5       (13.1)       17.2
CALUMET SPECIALT  CLMT US        1,868.0      (273.5)     (229.1)
CAP SENIOR LIVIN  CSU2EUR EU       686.9      (240.3)     (285.5)
CEDAR FAIR LP     FUN US         2,627.7      (780.6)      146.4
CENGAGE LEARNING  CNGO US        2,704.3      (177.2)      167.1
CENTRUS ENERGY-A  4CU TH           483.7      (284.8)       67.2
CENTRUS ENERGY-A  4CU GR           483.7      (284.8)       67.2
CENTRUS ENERGY-A  LEU US           483.7      (284.8)       67.2
CENTRUS ENERGY-A  LEUEUR EU        483.7      (284.8)       67.2
CEREVEL THERAPEU  CERE US          408.1       340.0       315.7
CHEWY INC- CL A   CHWY US        1,740.9        (2.0)     (154.1)
CHEWY INC- CL A   CHWY* MM       1,740.9        (2.0)     (154.1)
CINCINNATI BELL   CBB US         2,603.2      (189.6)      (87.2)
CINCINNATI BELL   CIB1 GR        2,603.2      (189.6)      (87.2)
CINCINNATI BELL   CBBEUR EU      2,603.2      (189.6)      (87.2)
CINEPLEX INC      CX0 GR         2,246.7       (65.3)     (269.2)
CINEPLEX INC      CPXGF US       2,246.7       (65.3)     (269.2)
CINEPLEX INC      CGX CN         2,246.7       (65.3)     (269.2)
CINEPLEX INC      CX0 TH         2,246.7       (65.3)     (269.2)
CINEPLEX INC      CGXEUR EU      2,246.7       (65.3)     (269.2)
CINEPLEX INC      CGXN MM        2,246.7       (65.3)     (269.2)
CINEPLEX INC      CX0 GZ         2,246.7       (65.3)     (269.2)
CLOVIS ONCOLOGY   C6O GR           548.8      (221.0)       79.3
CLOVIS ONCOLOGY   CLVS US          548.8      (221.0)       79.3
CLOVIS ONCOLOGY   C6O QT           548.8      (221.0)       79.3
CLOVIS ONCOLOGY   C6O TH           548.8      (221.0)       79.3
CLOVIS ONCOLOGY   CLVSEUR EU       548.8      (221.0)       79.3
CLOVIS ONCOLOGY   C6O GZ           548.8      (221.0)       79.3
CM LIFE SCIENC-A  CMLT US            0.4        (0.0)       (0.4)
CM LIFE SCIENCES  CMLTU US           0.4        (0.0)       (0.4)
COGENT COMMUNICA  CCOI US          853.0      (307.6)     (106.4)
COGENT COMMUNICA  OGM1 GR          853.0      (307.6)     (106.4)
COGENT COMMUNICA  CCOIEUR EU       853.0      (307.6)     (106.4)
COGENT COMMUNICA  CCOI* MM         853.0      (307.6)     (106.4)
COMMUNITY HEALTH  CYH US        15,592.0    (1,114.0)    1,394.0
COMMUNITY HEALTH  CG5 GR        15,592.0    (1,114.0)    1,394.0
COMMUNITY HEALTH  CG5 QT        15,592.0    (1,114.0)    1,394.0
COMMUNITY HEALTH  CYH1EUR EU    15,592.0    (1,114.0)    1,394.0
COMMUNITY HEALTH  CG5 TH        15,592.0    (1,114.0)    1,394.0
COMMUNITY HEALTH  CG5 GZ        15,592.0    (1,114.0)    1,394.0
CPI CARD GROUP I  PMTSEUR EU       246.3      (135.6)       87.5
CPI CARD GROUP I  PMTS US          246.3      (135.6)       87.5
CPI CARD GROUP I  PMTS CN          246.3      (135.6)       87.5
CPI CARD GROUP I  CPB1 GR          246.3      (135.6)       87.5
CUSTOM TRUCK ONE  CTOS US          750.2       (68.7)       39.3
DELEK LOGISTICS   DKL US           948.9      (111.4)       (4.7)
DENNY'S CORP      DENN US          422.9      (102.1)      (22.1)
DENNY'S CORP      DE8 TH           422.9      (102.1)      (22.1)
DENNY'S CORP      DENNEUR EU       422.9      (102.1)      (22.1)
DENNY'S CORP      DE8 GR           422.9      (102.1)      (22.1)
DIALOGUE HEALTH   CARE CN            -           -           -
DIEBOLD NIXDORF   DBD SW         3,515.6      (840.0)      164.0
DIEBOLD NIXDORF   DBD GR         3,515.6      (840.0)      164.0
DIEBOLD NIXDORF   DBD US         3,515.6      (840.0)      164.0
DIEBOLD NIXDORF   DBDEUR EU      3,515.6      (840.0)      164.0
DIEBOLD NIXDORF   DBD TH         3,515.6      (840.0)      164.0
DIEBOLD NIXDORF   DBD QT         3,515.6      (840.0)      164.0
DIEBOLD NIXDORF   DBD GZ         3,515.6      (840.0)      164.0
DIGITAL MEDIA-A   DMS US           220.0       (79.5)       18.7
DINE BRANDS GLOB  IHP TH         1,856.3      (317.4)       50.6
DINE BRANDS GLOB  DIN US         1,856.3      (317.4)       50.6
DINE BRANDS GLOB  IHP GR         1,856.3      (317.4)       50.6
DINE BRANDS GLOB  IHP GZ         1,856.3      (317.4)       50.6
DOMINO'S PIZZA    EZV GR         1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    DPZ US         1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    EZV TH         1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    DPZEUR EU      1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    EZV GZ         1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    DPZ AV         1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    DPZ* MM        1,662.8    (3,236.1)      424.0
DOMINO'S PIZZA    EZV QT         1,662.8    (3,236.1)      424.0
DOMO INC- CL B    1ON GR           192.4       (92.9)      (30.5)
DOMO INC- CL B    1ON GZ           192.4       (92.9)      (30.5)
DOMO INC- CL B    DOMOEUR EU       192.4       (92.9)      (30.5)
DOMO INC- CL B    1ON TH           192.4       (92.9)      (30.5)
DOMO INC- CL B    DOMO US          192.4       (92.9)      (30.5)
DRIVE SHACK INC   DS US            449.5        (0.4)      (51.4)
DROPBOX INC-A     DBX US         3,307.3       (83.0)      959.1
DROPBOX INC-A     1Q5 GR         3,307.3       (83.0)      959.1
DROPBOX INC-A     1Q5 SW         3,307.3       (83.0)      959.1
DROPBOX INC-A     1Q5 TH         3,307.3       (83.0)      959.1
DROPBOX INC-A     1Q5 QT         3,307.3       (83.0)      959.1
DROPBOX INC-A     DBXEUR EU      3,307.3       (83.0)      959.1
DROPBOX INC-A     DBX AV         3,307.3       (83.0)      959.1
DROPBOX INC-A     DBX* MM        3,307.3       (83.0)      959.1
DROPBOX INC-A     1Q5 GZ         3,307.3       (83.0)      959.1
DYE & DURHAM LTD  DND CN         1,523.4       743.6       499.8
DYE & DURHAM LTD  DYNDF US       1,523.4       743.6       499.8
ESPERION THERAPE  ESPR US          278.6      (269.4)      174.7
ESPERION THERAPE  0ET TH           278.6      (269.4)      174.7
ESPERION THERAPE  ESPREUR EU       278.6      (269.4)      174.7
ESPERION THERAPE  0ET QT           278.6      (269.4)      174.7
ESPERION THERAPE  0ET GR           278.6      (269.4)      174.7
ESPERION THERAPE  0ET GZ           278.6      (269.4)      174.7
EXPRESS INC       EXPR US        1,406.7       (35.7)      (70.1)
EXPRESS INC       02Z TH         1,406.7       (35.7)      (70.1)
EXPRESS INC       02Z GR         1,406.7       (35.7)      (70.1)
EXPRESS INC       EXPREUR EU     1,406.7       (35.7)      (70.1)
EXPRESS INC       02Z GZ         1,406.7       (35.7)      (70.1)
FLEXION THERAPEU  F02 TH           230.4       (38.9)      146.6
FLEXION THERAPEU  F02 QT           230.4       (38.9)      146.6
FLEXION THERAPEU  FLXNEUR EU       230.4       (38.9)      146.6
FLEXION THERAPEU  FLXN US          230.4       (38.9)      146.6
FLEXION THERAPEU  F02 GR           230.4       (38.9)      146.6
FRONTDOOR IN      FTDR US        1,355.0       (46.0)      133.0
FRONTDOOR IN      3I5 GR         1,355.0       (46.0)      133.0
FRONTDOOR IN      FTDREUR EU     1,355.0       (46.0)      133.0
FRONTIER COMMUNI  FYBR US       16,960.0    (4,830.0)   (4,304.0)
GALERA THERAPEUT  GRTX US           70.5       (10.6)       48.4
GLOBAL CLEAN ENE  GCEH US          234.4       (36.4)      (13.8)
GODADDY INC-A     38D TH         7,259.3       (71.0)     (503.3)
GODADDY INC-A     38D QT         7,259.3       (71.0)     (503.3)
GODADDY INC-A     GDDY* MM       7,259.3       (71.0)     (503.3)
GODADDY INC-A     38D GR         7,259.3       (71.0)     (503.3)
GODADDY INC-A     GDDY US        7,259.3       (71.0)     (503.3)
GODADDY INC-A     38D GZ         7,259.3       (71.0)     (503.3)
GOGO INC          GOGO US          687.7      (631.5)      420.4
GOGO INC          G0G GR           687.7      (631.5)      420.4
GOGO INC          G0G TH           687.7      (631.5)      420.4
GOGO INC          GOGOEUR EU       687.7      (631.5)      420.4
GOGO INC          G0G QT           687.7      (631.5)      420.4
GOGO INC          G0G GZ           687.7      (631.5)      420.4
GOLDEN NUGGET ON  GNOG US          281.6       (21.1)      131.6
GOLDEN NUGGET ON  5ZU GR           281.6       (21.1)      131.6
GOLDEN NUGGET ON  LCA2EUR EU       281.6       (21.1)      131.6
GOLDEN NUGGET ON  5ZU TH           281.6       (21.1)      131.6
GOOSEHEAD INSU-A  GSHD US          192.6       (36.3)       27.4
GOOSEHEAD INSU-A  2OX GR           192.6       (36.3)       27.4
GOOSEHEAD INSU-A  GSHDEUR EU       192.6       (36.3)       27.4
GOOSEHEAD INSU-A  2OX TH           192.6       (36.3)       27.4
GOOSEHEAD INSU-A  2OX QT           192.6       (36.3)       27.4
GORES GUGGENHE-A  GGPI US            -          (0.0)       (0.0)
GORES GUGGENHEIM  GGPIU US           -          (0.0)       (0.0)
GORES HOLD VII-A  GSEV US            -           -           -
GORES HOLDINGS V  GSEVU US           -           -           -
GORES METROPOU-A  GMII US          452.1       (36.7)      (21.0)
GORES METROPOULO  GMIIU US         452.1       (36.7)      (21.0)
GORES TECH-A      GTPA US            0.0        (0.0)       (0.0)
GORES TECH-B      GTPB US            -          (0.0)       (0.0)
GORES TECHNOLOGY  GTPAU US           0.0        (0.0)       (0.0)
GORES TECHNOLOGY  GTPBU US           -          (0.0)       (0.0)
GRAFTECH INTERNA  EAF US         1,378.1      (233.8)      380.2
GRAFTECH INTERNA  EAFEUR EU      1,378.1      (233.8)      380.2
GRAFTECH INTERNA  G6G GR         1,378.1      (233.8)      380.2
GRAFTECH INTERNA  G6G TH         1,378.1      (233.8)      380.2
GRAFTECH INTERNA  G6G QT         1,378.1      (233.8)      380.2
GRAFTECH INTERNA  G6G GZ         1,378.1      (233.8)      380.2
GREEN IMPACT PAR  GIP CN             0.5        (0.0)       (0.1)
GREEN PLAINS PAR  GPP US           104.6       (11.5)      (65.7)
GREENBROOK TMS    GTMS CN           56.1        (2.1)       (2.2)
GREENSKY INC-A    GSKY US        1,354.4      (162.2)      637.2
GULFPORT ENERGY   GPOR US        2,627.6      (287.7)     (137.1)
GULFPORT ENERGY   G2U0 GR        2,627.6      (287.7)     (137.1)
H&R BLOCK - BDR   H1RB34 BZ      3,168.4      (534.6)      529.2
H&R BLOCK INC     HRB US         3,168.4      (534.6)      529.2
H&R BLOCK INC     HRB GR         3,168.4      (534.6)      529.2
H&R BLOCK INC     HRB TH         3,168.4      (534.6)      529.2
H&R BLOCK INC     HRB QT         3,168.4      (534.6)      529.2
H&R BLOCK INC     HRBEUR EU      3,168.4      (534.6)      529.2
H&R BLOCK INC     HRB GZ         3,168.4      (534.6)      529.2
HERBALIFE NUTRIT  HOO GR         2,666.8    (1,362.3)      319.7
HERBALIFE NUTRIT  HLF US         2,666.8    (1,362.3)      319.7
HERBALIFE NUTRIT  HOO TH         2,666.8    (1,362.3)      319.7
HERBALIFE NUTRIT  HLFUSD EU      2,666.8    (1,362.3)      319.7
HERBALIFE NUTRIT  HOO GZ         2,666.8    (1,362.3)      319.7
HERBALIFE NUTRIT  HLFEUR EU      2,666.8    (1,362.3)      319.7
HERBALIFE NUTRIT  HOO QT         2,666.8    (1,362.3)      319.7
HEWLETT-CEDEAR    HPQ AR        34,549.0    (3,360.0)   (7,938.0)
HEWLETT-CEDEAR    HPQD AR       34,549.0    (3,360.0)   (7,938.0)
HEWLETT-CEDEAR    HPQC AR       34,549.0    (3,360.0)   (7,938.0)
HILTON WORLD-BDR  H1LT34 BZ     15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HLT US        15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HLT* MM       15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HLTEUR EU     15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HLTW AV       15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HI91 TE       15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HI91 QT       15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HI91 TH       15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HI91 GR       15,974.0    (1,620.0)      992.0
HILTON WORLDWIDE  HI91 GZ       15,974.0    (1,620.0)      992.0
HORIZON GLOBAL    HZN US           468.2       (24.3)       89.0
HORIZON GLOBAL    2H6 GR           468.2       (24.3)       89.0
HORIZON GLOBAL    HZN1EUR EU       468.2       (24.3)       89.0
HP COMPANY-BDR    HPQB34 BZ     34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQ TE        34,549.0    (3,360.0)   (7,938.0)
HP INC            7HP GR        34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQ US        34,549.0    (3,360.0)   (7,938.0)
HP INC            7HP TH        34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQ CI        34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQ* MM       34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQUSD SW     34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQEUR EU     34,549.0    (3,360.0)   (7,938.0)
HP INC            7HP GZ        34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQ AV        34,549.0    (3,360.0)   (7,938.0)
HP INC            HPQ SW        34,549.0    (3,360.0)   (7,938.0)
HP INC            7HP QT        34,549.0    (3,360.0)   (7,938.0)
HYRECAR INC       8HY GR            28.8        19.7        19.8
HYRECAR INC       HYRE US           28.8        19.7        19.8
HYRECAR INC       8HY TH            28.8        19.7        19.8
HYRECAR INC       8HY QT            28.8        19.7        19.8
HYRECAR INC       8HY GZ            28.8        19.7        19.8
IMMUNITYBIO INC   NK1EUR EU        209.4      (185.3)       19.7
IMMUNITYBIO INC   26CA GZ          209.4      (185.3)       19.7
IMMUNITYBIO INC   IBRX US          209.4      (185.3)       19.7
IMMUNITYBIO INC   26CA GR          209.4      (185.3)       19.7
IMMUNITYBIO INC   26CA TH          209.4      (185.3)       19.7
IMMUNITYBIO INC   26CA QT          209.4      (185.3)       19.7
INFRASTRUCTURE A  IEA US           692.7       (96.0)       78.9
INFRASTRUCTURE A  IEAEUR EU        692.7       (96.0)       78.9
INFRASTRUCTURE A  5YF GR           692.7       (96.0)       78.9
INSEEGO CORP      INO TH           251.4        (1.5)       77.7
INSEEGO CORP      INO QT           251.4        (1.5)       77.7
INSEEGO CORP      INSG US          251.4        (1.5)       77.7
INSEEGO CORP      INO GR           251.4        (1.5)       77.7
INSEEGO CORP      INSGEUR EU       251.4        (1.5)       77.7
INSEEGO CORP      INO GZ           251.4        (1.5)       77.7
INSPIRED ENTERTA  4U8 GR           301.0      (112.4)        1.4
INSPIRED ENTERTA  INSEEUR EU       301.0      (112.4)        1.4
INSPIRED ENTERTA  INSE US          301.0      (112.4)        1.4
INTERCEPT PHARMA  ICPT US          520.1      (200.0)      341.3
INTERCEPT PHARMA  I4P GR           520.1      (200.0)      341.3
INTERCEPT PHARMA  ICPT* MM         520.1      (200.0)      341.3
INTERCEPT PHARMA  I4P TH           520.1      (200.0)      341.3
INTERCEPT PHARMA  I4P GZ           520.1      (200.0)      341.3
ITIQUIRA ACQUI-A  ITQ US             0.4        (0.0)       (0.3)
ITIQUIRA ACQUISI  ITQRU US           0.4        (0.0)       (0.3)
J. JILL INC       JILL US          497.2       (96.9)      (38.8)
JACK IN THE BOX   JBX GR         1,790.8      (780.6)      (90.4)
JACK IN THE BOX   JACK US        1,790.8      (780.6)      (90.4)
JACK IN THE BOX   JBX GZ         1,790.8      (780.6)      (90.4)
JACK IN THE BOX   JBX QT         1,790.8      (780.6)      (90.4)
JACK IN THE BOX   JACK1EUR EU    1,790.8      (780.6)      (90.4)
JOSEMARIA RESOUR  JOSES I2          15.0       (18.6)      (31.2)
JOSEMARIA RESOUR  JOSES PO          15.0       (18.6)      (31.2)
JOSEMARIA RESOUR  JOSE SS           15.0       (18.6)      (31.2)
JOSEMARIA RESOUR  NGQSEK EU         15.0       (18.6)      (31.2)
JOSEMARIA RESOUR  JOSES EB          15.0       (18.6)      (31.2)
JOSEMARIA RESOUR  JOSES IX          15.0       (18.6)      (31.2)
JOSEMARIA RESOUR  JOSES S4          15.0       (18.6)      (31.2)
KARYOPHARM THERA  KPTI US          274.9       (39.6)      193.5
KARYOPHARM THERA  25K QT           274.9       (39.6)      193.5
KARYOPHARM THERA  25K TH           274.9       (39.6)      193.5
KARYOPHARM THERA  25K GZ           274.9       (39.6)      193.5
KARYOPHARM THERA  25K GR           274.9       (39.6)      193.5
KARYOPHARM THERA  KPTIEUR EU       274.9       (39.6)      193.5
KL ACQUISI-CLS A  KLAQ US          289.1       269.2         1.3
KL ACQUISITION C  KLAQU US         289.1       269.2         1.3
KNOWBE4 INC-A     KNBE US          268.6        24.7        (0.1)
L BRANDS INC      LTD GR        10,546.0      (533.0)    1,932.0
L BRANDS INC      LB US         10,546.0      (533.0)    1,932.0
L BRANDS INC      LTD TH        10,546.0      (533.0)    1,932.0
L BRANDS INC      LTD SW        10,546.0      (533.0)    1,932.0
L BRANDS INC      LTD QT        10,546.0      (533.0)    1,932.0
L BRANDS INC      LBRA AV       10,546.0      (533.0)    1,932.0
L BRANDS INC      LBEUR EU      10,546.0      (533.0)    1,932.0
L BRANDS INC      LB* MM        10,546.0      (533.0)    1,932.0
L BRANDS INC      LTD GZ        10,546.0      (533.0)    1,932.0
L BRANDS INC-BDR  LBRN34 BZ     10,546.0      (533.0)    1,932.0
LAREDO PETROLEUM  8LP1 GR        1,474.9       (68.6)     (154.2)
LAREDO PETROLEUM  LPI US         1,474.9       (68.6)     (154.2)
LAREDO PETROLEUM  LPI1EUR EU     1,474.9       (68.6)     (154.2)
LDH GROWTH C-A    LDHA US          233.2       215.2         2.6
LDH GROWTH CORP   LDHAU US         233.2       215.2         2.6
LEE ENTERPRISES   LEE US           835.1       (12.8)      (39.5)
LENNOX INTL INC   LII US         2,075.0      (160.7)      289.1
LENNOX INTL INC   LII* MM        2,075.0      (160.7)      289.1
LENNOX INTL INC   LXI TH         2,075.0      (160.7)      289.1
LENNOX INTL INC   LXI GR         2,075.0      (160.7)      289.1
LENNOX INTL INC   LII1EUR EU     2,075.0      (160.7)      289.1
LESLIE'S INC      LESL US          858.9      (391.0)      140.9
LESLIE'S INC      LE3 GR           858.9      (391.0)      140.9
LESLIE'S INC      LESLEUR EU       858.9      (391.0)      140.9
LESLIE'S INC      LE3 TH           858.9      (391.0)      140.9
LESLIE'S INC      LE3 QT           858.9      (391.0)      140.9
LIVE NATION ENTE  3LN GR        10,919.6      (129.7)      280.4
LIVE NATION ENTE  3LN TH        10,919.6      (129.7)      280.4
LIVE NATION ENTE  3LN QT        10,919.6      (129.7)      280.4
LIVE NATION ENTE  LYVEUR EU     10,919.6      (129.7)      280.4
LIVE NATION ENTE  LYV US        10,919.6      (129.7)      280.4
LIVE NATION ENTE  LYV* MM       10,919.6      (129.7)      280.4
LIVE NATION ENTE  3LN GZ        10,919.6      (129.7)      280.4
LIVE NATION-BDR   L1YV34 BZ     10,919.6      (129.7)      280.4
MADISON SQUARE G  MSG1EUR EU     1,304.4      (255.3)     (146.2)
MADISON SQUARE G  MS8 GR         1,304.4      (255.3)     (146.2)
MADISON SQUARE G  MSGS US        1,304.4      (255.3)     (146.2)
MADISON SQUARE G  MS8 TH         1,304.4      (255.3)     (146.2)
MADISON SQUARE G  MS8 QT         1,304.4      (255.3)     (146.2)
MADISON SQUARE G  MS8 GZ         1,304.4      (255.3)     (146.2)
MAGNET FORENSICS  MAGT CN           51.8        (8.6)       (6.6)
MANNKIND CORP     NNFN TH          319.4      (173.6)      215.2
MANNKIND CORP     MNKD US          319.4      (173.6)      215.2
MANNKIND CORP     NNFN GR          319.4      (173.6)      215.2
MANNKIND CORP     NNFN SW          319.4      (173.6)      215.2
MANNKIND CORP     NNFN QT          319.4      (173.6)      215.2
MANNKIND CORP     MNKDEUR EU       319.4      (173.6)      215.2
MATCH GROUP -BDR  M1TC34 BZ      3,214.7    (1,212.5)      734.3
MATCH GROUP INC   MTCH US        3,214.7    (1,212.5)      734.3
MATCH GROUP INC   MTCH1* MM      3,214.7    (1,212.5)      734.3
MATCH GROUP INC   4MGN TH        3,214.7    (1,212.5)      734.3
MATCH GROUP INC   4MGN QT        3,214.7    (1,212.5)      734.3
MATCH GROUP INC   4MGN GR        3,214.7    (1,212.5)      734.3
MATCH GROUP INC   MTC2 AV        3,214.7    (1,212.5)      734.3
MATCH GROUP INC   4MGN GZ        3,214.7    (1,212.5)      734.3
MBIA INC          MBJ TH         5,375.0       (28.0)        -
MBIA INC          MBI US         5,375.0       (28.0)        -
MBIA INC          MBJ GR         5,375.0       (28.0)        -
MBIA INC          MBI1EUR EU     5,375.0       (28.0)        -
MBIA INC          MBJ QT         5,375.0       (28.0)        -
MBIA INC          MBJ GZ         5,375.0       (28.0)        -
MCAFEE CORP - A   MCFE US        5,362.0    (1,783.0)   (1,457.0)
MCAFEE CORP - A   MC7 GR         5,362.0    (1,783.0)   (1,457.0)
MCAFEE CORP - A   MCFEEUR EU     5,362.0    (1,783.0)   (1,457.0)
MCDONALD'S CORP   TCXMCD AU     51,103.1    (7,235.5)      888.1
MCDONALDS - BDR   MCDC34 BZ     51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MDO TH        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD US        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD SW        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MDO GR        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD* MM       51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD TE        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD CI        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCDUSD SW     51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCDEUR EU     51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MDO GZ        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD AV        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    0R16 LN       51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MDO QT        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCD PE        51,103.1    (7,235.5)      888.1
MCDONALDS CORP    MCDCL CI      51,103.1    (7,235.5)      888.1
MCDONALDS-CEDEAR  MCD AR        51,103.1    (7,235.5)      888.1
MCDONALDS-CEDEAR  MCDC AR       51,103.1    (7,235.5)      888.1
MCDONALDS-CEDEAR  MCDD AR       51,103.1    (7,235.5)      888.1
MDC PARTNERS-A    MD7A GR        1,560.7      (380.2)     (170.4)
MDC PARTNERS-A    MDCA US        1,560.7      (380.2)     (170.4)
MDC PARTNERS-A    MDCAEUR EU     1,560.7      (380.2)     (170.4)
MEDIAALPHA INC-A  MAX US           241.7       (89.4)       30.4
METAMATERIAL INC  MMAT CN           15.0        (1.6)        2.6
METAMATERIAL INC  MMATF US          15.0        (1.6)        2.6
MONEYGRAM INTERN  9M1N GR        4,587.6      (259.2)      (35.2)
MONEYGRAM INTERN  MGI US         4,587.6      (259.2)      (35.2)
MONEYGRAM INTERN  9M1N TH        4,587.6      (259.2)      (35.2)
MONEYGRAM INTERN  MGIEUR EU      4,587.6      (259.2)      (35.2)
MONEYGRAM INTERN  9M1N QT        4,587.6      (259.2)      (35.2)
MONGODB INC       526 GZ         1,377.6      (268.4)      767.3
MONGODB INC       MDB US         1,377.6      (268.4)      767.3
MONGODB INC       526 GR         1,377.6      (268.4)      767.3
MONGODB INC       MDBEUR EU      1,377.6      (268.4)      767.3
MONGODB INC       526 QT         1,377.6      (268.4)      767.3
MONGODB INC       526 TH         1,377.6      (268.4)      767.3
MONGODB INC       MDB* MM        1,377.6      (268.4)      767.3
MONGODB INC- BDR  M1DB34 BZ      1,377.6      (268.4)      767.3
MOTOROLA SOL-BDR  M1SI34 BZ     10,423.0      (478.0)      847.0
MOTOROLA SOL-CED  MSI AR        10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MOT TE        10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MSI US        10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MTLA TH       10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MTLA GR       10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MSI1EUR EU    10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MTLA GZ       10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MOSI AV       10,423.0      (478.0)      847.0
MOTOROLA SOLUTIO  MTLA QT       10,423.0      (478.0)      847.0
MSCI INC          3HM GR         4,565.5      (481.6)      881.3
MSCI INC          MSCI US        4,565.5      (481.6)      881.3
MSCI INC          3HM SW         4,565.5      (481.6)      881.3
MSCI INC          3HM GZ         4,565.5      (481.6)      881.3
MSCI INC          3HM QT         4,565.5      (481.6)      881.3
MSCI INC          MSCI* MM       4,565.5      (481.6)      881.3
MSCI INC          3HM TH         4,565.5      (481.6)      881.3
MSCI INC-BDR      M1SC34 BZ      4,565.5      (481.6)      881.3
MSG NETWORKS- A   MSGN US          971.8      (418.9)      358.2
MSG NETWORKS- A   MSGNEUR EU       971.8      (418.9)      358.2
MSG NETWORKS- A   1M4 QT           971.8      (418.9)      358.2
MSG NETWORKS- A   1M4 TH           971.8      (418.9)      358.2
MSG NETWORKS- A   1M4 GR           971.8      (418.9)      358.2
N/A               HYREEUR EU        28.8        19.7        19.8
NATHANS FAMOUS    NATH US          104.6       (63.1)       79.3
NATHANS FAMOUS    NFA GR           104.6       (63.1)       79.3
NATHANS FAMOUS    NATHEUR EU       104.6       (63.1)       79.3
NATIONAL CINEMED  NCMI US          895.0      (299.3)      165.8
NATIONAL CINEMED  XWM GR           895.0      (299.3)      165.8
NATIONAL CINEMED  NCMIEUR EU       895.0      (299.3)      165.8
NAVISTAR INTL     IHR TH         6,118.0    (3,825.0)      811.0
NAVISTAR INTL     IHR GR         6,118.0    (3,825.0)      811.0
NAVISTAR INTL     NAV US         6,118.0    (3,825.0)      811.0
NAVISTAR INTL     NAVEUR EU      6,118.0    (3,825.0)      811.0
NAVISTAR INTL     IHR QT         6,118.0    (3,825.0)      811.0
NAVISTAR INTL     IHR GZ         6,118.0    (3,825.0)      811.0
NEIGHBOURLY PHAR  NBLY CN          418.2      (187.9)     (282.1)
NEW ENG RLTY-LP   NEN US           290.1       (42.9)        -
NOBLE ROCK ACQ-A  NRAC US          243.6       218.7         1.9
NOBLE ROCK ACQUI  NRACU US         243.6       218.7         1.9
NORTHERN OIL AND  4LT1 GR          873.2      (180.7)      (53.5)
NORTHERN OIL AND  NOG US           873.2      (180.7)      (53.5)
NORTHERN OIL AND  NOG1EUR EU       873.2      (180.7)      (53.5)
NORTHERN OIL AND  4LT1 TH          873.2      (180.7)      (53.5)
NORTONLIFEL- BDR  S1YM34 BZ      6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  NLOK US        6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYM TH         6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYM GR         6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYMC TE        6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  NLOK* MM       6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYMCEUR EU     6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYM GZ         6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYMC AV        6,361.0      (500.0)     (598.0)
NORTONLIFELOCK I  SYM QT         6,361.0      (500.0)     (598.0)
NUTANIX INC - A   0NU GZ         2,265.6      (746.8)      705.5
NUTANIX INC - A   0NU GR         2,265.6      (746.8)      705.5
NUTANIX INC - A   NTNXEUR EU     2,265.6      (746.8)      705.5
NUTANIX INC - A   0NU TH         2,265.6      (746.8)      705.5
NUTANIX INC - A   0NU QT         2,265.6      (746.8)      705.5
NUTANIX INC - A   NTNX US        2,265.6      (746.8)      705.5
O'REILLY AUT-BDR  ORLY34 BZ     11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  OM6 TH        11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  ORLYEUR EU    11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  OM6 GZ        11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  ORLY AV       11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  ORLY* MM      11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  OM6 GR        11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  ORLY US       11,850.9        (7.0)   (1,215.4)
O'REILLY AUTOMOT  OM6 QT        11,850.9        (7.0)   (1,215.4)
OMEROS CORP       OMER US          161.4      (222.0)       89.0
OMEROS CORP       3O8 GR           161.4      (222.0)       89.0
OMEROS CORP       3O8 QT           161.4      (222.0)       89.0
OMEROS CORP       OMEREUR EU       161.4      (222.0)       89.0
OMEROS CORP       3O8 TH           161.4      (222.0)       89.0
OMEROS CORP       3O8 GZ           161.4      (222.0)       89.0
ONCOLOGY PHARMA   ONPH US            0.0        (0.4)       (0.4)
OPTINOSE INC      OPTN US          157.9       (16.7)      105.5
OPTIVA INC        OPT CN            73.1       (63.2)        5.2
OTIS WORLDWI      OTIS US       10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI      4PG GR        10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI      OTISEUR EU    10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI      4PG GZ        10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI      OTIS* MM      10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI      4PG TH        10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI      4PG QT        10,505.0    (3,286.0)      (49.0)
OTIS WORLDWI-BDR  O1TI34 BZ     10,505.0    (3,286.0)      (49.0)
PARATEK PHARMACE  PRTK US          159.3      (119.0)      118.9
PARATEK PHARMACE  N4CN GR          159.3      (119.0)      118.9
PARATEK PHARMACE  N4CN TH          159.3      (119.0)      118.9
PARATEK PHARMACE  N4CN GZ          159.3      (119.0)      118.9
PARTS ID INC      ID US             66.9       (13.3)      (26.4)
PHILIP MORRI-BDR  PHMO34 BZ     39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  4I1 GR        39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PM US         39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PM1CHF EU     39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PM1 TE        39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  4I1 TH        39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PM1EUR EU     39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PMI SW        39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PMIZ EB       39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PMIZ IX       39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  0M8V LN       39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PMOR AV       39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  4I1 GZ        39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  PM* MM        39,804.0    (9,574.0)    2,695.0
PHILIP MORRIS IN  4I1 QT        39,804.0    (9,574.0)    2,695.0
PLANET FITNESS-A  PLNT1EUR EU    1,865.0      (696.7)      441.0
PLANET FITNESS-A  3PL QT         1,865.0      (696.7)      441.0
PLANET FITNESS-A  PLNT US        1,865.0      (696.7)      441.0
PLANET FITNESS-A  3PL TH         1,865.0      (696.7)      441.0
PLANET FITNESS-A  3PL GR         1,865.0      (696.7)      441.0
PLANET FITNESS-A  3PL GZ         1,865.0      (696.7)      441.0
PLANTRONICS INC   POLY US        2,664.3       (80.8)      214.0
PLANTRONICS INC   PTM GR         2,664.3       (80.8)      214.0
PLANTRONICS INC   PLTEUR EU      2,664.3       (80.8)      214.0
PLANTRONICS INC   PTM GZ         2,664.3       (80.8)      214.0
PLANTRONICS INC   PTM TH         2,664.3       (80.8)      214.0
PLANTRONICS INC   PTM QT         2,664.3       (80.8)      214.0
PONTEM CORP       PNTM/U US          0.6        (0.0)       (0.5)
PONTEM CORP-CL A  PNTM US            0.6        (0.0)       (0.5)
PPD INC           PPD US         6,468.0      (605.7)      386.7
PRIORITY TECHNOL  PRTHU US         400.5       (99.8)      (18.0)
PRIORITY TECHNOL  PRTH US          400.5       (99.8)      (18.0)
PRIORITY TECHNOL  PRTHEUR EU       400.5       (99.8)      (18.0)
PRIORITY TECHNOL  60W GR           400.5       (99.8)      (18.0)
PSOMAGEN INC-KDR  950200 KS         49.5        36.8        25.3
QUALTRICS INT-A   XM US          1,389.5       (99.4)      208.1
QUALTRICS INT-A   5DX0 GR        1,389.5       (99.4)      208.1
QUALTRICS INT-A   5DX0 QT        1,389.5       (99.4)      208.1
QUALTRICS INT-A   5DX0 GZ        1,389.5       (99.4)      208.1
QUALTRICS INT-A   XM1EUR EU      1,389.5       (99.4)      208.1
QUALTRICS INT-A   5DX0 TH        1,389.5       (99.4)      208.1
QUANTUM CORP      QMCO US          194.9      (112.2)       (3.0)
QUANTUM CORP      QNT2 GR          194.9      (112.2)       (3.0)
QUANTUM CORP      QTM1EUR EU       194.9      (112.2)       (3.0)
QUANTUM CORP      QNT2 TH          194.9      (112.2)       (3.0)
RADIUS HEALTH IN  RDUS US          205.1      (216.0)      114.3
RADIUS HEALTH IN  1R8 TH           205.1      (216.0)      114.3
RADIUS HEALTH IN  1R8 QT           205.1      (216.0)      114.3
RADIUS HEALTH IN  RDUSEUR EU       205.1      (216.0)      114.3
RADIUS HEALTH IN  1R8 GR           205.1      (216.0)      114.3
RAPID7 INC        R7D SW         1,222.7       (81.2)      390.3
RAPID7 INC        RPDEUR EU      1,222.7       (81.2)      390.3
RAPID7 INC        RPD US         1,222.7       (81.2)      390.3
RAPID7 INC        R7D GR         1,222.7       (81.2)      390.3
RAPID7 INC        R7D TH         1,222.7       (81.2)      390.3
REVLON INC-A      RVL1 GR        2,430.9    (1,958.7)      278.3
REVLON INC-A      REV US         2,430.9    (1,958.7)      278.3
REVLON INC-A      REV* MM        2,430.9    (1,958.7)      278.3
REVLON INC-A      RVL1 TH        2,430.9    (1,958.7)      278.3
REVLON INC-A      REVEUR EU      2,430.9    (1,958.7)      278.3
RIMINI STREET IN  RMNI US          311.6       (22.9)      (11.4)
RR DONNELLEY & S  DLLN TH        2,980.4      (254.4)      381.1
RR DONNELLEY & S  RRDEUR EU      2,980.4      (254.4)      381.1
RR DONNELLEY & S  DLLN GR        2,980.4      (254.4)      381.1
RR DONNELLEY & S  RRD US         2,980.4      (254.4)      381.1
RUSH STREET INTE  RSI US           428.8       364.8       352.4
SBA COMM CORP     SBAC US        9,763.5    (5,031.5)     (170.8)
SBA COMM CORP     4SB TH         9,763.5    (5,031.5)     (170.8)
SBA COMM CORP     4SB GZ         9,763.5    (5,031.5)     (170.8)
SBA COMM CORP     4SB GR         9,763.5    (5,031.5)     (170.8)
SBA COMM CORP     SBAC* MM       9,763.5    (5,031.5)     (170.8)
SBA COMM CORP     SBACEUR EU     9,763.5    (5,031.5)     (170.8)
SBA COMM CORP     4SB QT         9,763.5    (5,031.5)     (170.8)
SBA COMMUN - BDR  S1BA34 BZ      9,763.5    (5,031.5)     (170.8)
SCIENTIFIC GAMES  TJW GZ         7,856.0    (2,521.0)    1,240.0
SCIENTIFIC GAMES  SGMS US        7,856.0    (2,521.0)    1,240.0
SCIENTIFIC GAMES  TJW GR         7,856.0    (2,521.0)    1,240.0
SCIENTIFIC GAMES  TJW TH         7,856.0    (2,521.0)    1,240.0
SEAWORLD ENTERTA  W2L TH         2,573.4      (145.8)      161.0
SEAWORLD ENTERTA  W2L GR         2,573.4      (145.8)      161.0
SEAWORLD ENTERTA  SEAS US        2,573.4      (145.8)      161.0
SEAWORLD ENTERTA  SEASEUR EU     2,573.4      (145.8)      161.0
SECOND SIGHT MED  EYES US            4.5        (0.7)       (0.9)
SECOND SIGHT MED  24PA GR            4.5        (0.7)       (0.9)
SECOND SIGHT MED  EYESEUR EU         4.5        (0.7)       (0.9)
SELECTA BIOSCIEN  SELB US          176.7       (19.6)       78.5
SELECTA BIOSCIEN  SELBEUR EU       176.7       (19.6)       78.5
SELECTA BIOSCIEN  1S7 GR           176.7       (19.6)       78.5
SELECTA BIOSCIEN  1S7 TH           176.7       (19.6)       78.5
SELECTA BIOSCIEN  1S7 GZ           176.7       (19.6)       78.5
SHELL MIDSTREAM   SHLX US        2,322.0      (467.0)      325.0
SHOALS TECHNOL-A  SHLS US          252.3       (42.9)       45.0
SIENTRA INC       SIEN3EUR EU      198.4       (12.9)       89.6
SIENTRA INC       SIEN US          198.4       (12.9)       89.6
SIENTRA INC       S0Z GR           198.4       (12.9)       89.6
SINCLAIR BROAD-A  SBGI US       13,132.0      (998.0)    2,048.0
SINCLAIR BROAD-A  SBTA GR       13,132.0      (998.0)    2,048.0
SINCLAIR BROAD-A  SBGIEUR EU    13,132.0      (998.0)    2,048.0
SINCLAIR BROAD-A  SBTA GZ       13,132.0      (998.0)    2,048.0
SINCLAIR BROAD-A  SBTA TH       13,132.0      (998.0)    2,048.0
SINCLAIR BROAD-A  SBTA QT       13,132.0      (998.0)    2,048.0
SINGULAR GENOMIC  OMIC US          155.6        (4.2)      143.6
SIRIUS XM HO-BDR  SRXM34 BZ      9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  RDO GR         9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  RDO TH         9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  SIRI US        9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  SIRIEUR EU     9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  RDO GZ         9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  SIRI AV        9,988.0    (2,603.0)   (1,945.0)
SIRIUS XM HOLDIN  RDO QT         9,988.0    (2,603.0)   (1,945.0)
SIX FLAGS ENTERT  6FE GR         2,674.0      (713.1)     (248.5)
SIX FLAGS ENTERT  6FE QT         2,674.0      (713.1)     (248.5)
SIX FLAGS ENTERT  SIXEUR EU      2,674.0      (713.1)     (248.5)
SIX FLAGS ENTERT  SIX US         2,674.0      (713.1)     (248.5)
SIX FLAGS ENTERT  6FE TH         2,674.0      (713.1)     (248.5)
SKYWATER TECHNOL  SKYT US          252.3        (4.6)       (5.3)
SLEEP NUMBER COR  SL2 GR           822.2      (332.6)     (585.9)
SLEEP NUMBER COR  SNBR US          822.2      (332.6)     (585.9)
SLEEP NUMBER COR  SNBREUR EU       822.2      (332.6)     (585.9)
SLEEP NUMBER COR  SL2 TH           822.2      (332.6)     (585.9)
SLEEP NUMBER COR  SL2 QT           822.2      (332.6)     (585.9)
SLEEP NUMBER COR  SL2 GZ           822.2      (332.6)     (585.9)
SOFTCHOICE CORP   SFTC CN          533.0       (31.2)      (12.1)
SQUARESPACE IN-A  SQSP US          872.5       (45.5)      (71.1)
STAR ALLIANCE IN  STAL US            0.5        (0.2)       (0.7)
STARBUCKS CORP    SBUX* MM      28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SRB GR        28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SRB TH        28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX CI       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    USSBUX KZ     28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX TE       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUXEUR EU    28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX IM       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUXUSD SW    28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SRB GZ        28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX AV       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    0QZH LI       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX PE       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX US       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUX SW       28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SRB QT        28,371.7    (7,648.3)      474.4
STARBUCKS CORP    SBUXCL CI     28,371.7    (7,648.3)      474.4
STARBUCKS-BDR     SBUB34 BZ     28,371.7    (7,648.3)      474.4
STARBUCKS-CEDEAR  SBUXD AR      28,371.7    (7,648.3)      474.4
STARBUCKS-CEDEAR  SBUX AR       28,371.7    (7,648.3)      474.4
SWITCHBACK II CO  SWBK/U US        317.9         5.0         1.2
SWITCHBACK II-A   SWBK US          317.9         5.0         1.2
SYSOREX INC       SYSX US            3.3       (24.9)      (12.8)
TAIGA MOTORS COR  TAIG CN          102.3        (7.5)     (109.1)
TASTEMAKER ACQ-A  TMKR US          279.9       256.4         1.0
TASTEMAKER ACQUI  TMKRU US         279.9       256.4         1.0
THUNDER BRIDGE C  TBCPU US         415.2       392.2        (7.3)
THUNDER BRIDGE-A  TBCP US          415.2       392.2        (7.3)
TORTEC GROUP COR  TRTK US            0.0        (0.1)       (0.1)
TRANSDIGM - BDR   T1DG34 BZ     18,739.0    (3,521.0)    4,778.0
TRANSDIGM GROUP   TDG US        18,739.0    (3,521.0)    4,778.0
TRANSDIGM GROUP   T7D GR        18,739.0    (3,521.0)    4,778.0
TRANSDIGM GROUP   TDG* MM       18,739.0    (3,521.0)    4,778.0
TRANSDIGM GROUP   T7D TH        18,739.0    (3,521.0)    4,778.0
TRANSDIGM GROUP   T7D QT        18,739.0    (3,521.0)    4,778.0
TRANSDIGM GROUP   TDGEUR EU     18,739.0    (3,521.0)    4,778.0
TRANSPHORM INC    TGAN US           22.2       (19.9)       (8.5)
TRAVEL + LEISURE  WD5A TH        6,728.0      (976.0)    3,073.0
TRAVEL + LEISURE  0M1K LI        6,728.0      (976.0)    3,073.0
TRAVEL + LEISURE  WD5A GR        6,728.0      (976.0)    3,073.0
TRAVEL + LEISURE  TNL US         6,728.0      (976.0)    3,073.0
TRAVEL + LEISURE  WD5A QT        6,728.0      (976.0)    3,073.0
TRAVEL + LEISURE  WYNEUR EU      6,728.0      (976.0)    3,073.0
TRAVEL + LEISURE  WD5A GZ        6,728.0      (976.0)    3,073.0
TREACE MEDICAL C  TMCI US           37.4        (0.7)       27.9
TREACE MEDICAL C  7DW TH            37.4        (0.7)       27.9
TREACE MEDICAL C  7DW GR            37.4        (0.7)       27.9
TREACE MEDICAL C  TMCIEUR EU        37.4        (0.7)       27.9
TRIUMPH GROUP     TGI US         2,450.9      (818.9)      836.1
TRIUMPH GROUP     TG7 GR         2,450.9      (818.9)      836.1
TRIUMPH GROUP     TG7 TH         2,450.9      (818.9)      836.1
TRIUMPH GROUP     TGIEUR EU      2,450.9      (818.9)      836.1
TRIUMPH GROUP     TG7 GZ         2,450.9      (818.9)      836.1
TUPPERWARE BRAND  TUP GR         1,226.9      (153.3)     (317.6)
TUPPERWARE BRAND  TUP US         1,226.9      (153.3)     (317.6)
TUPPERWARE BRAND  TUP SW         1,226.9      (153.3)     (317.6)
TUPPERWARE BRAND  TUP1EUR EU     1,226.9      (153.3)     (317.6)
TUPPERWARE BRAND  TUP TH         1,226.9      (153.3)     (317.6)
TUPPERWARE BRAND  TUP GZ         1,226.9      (153.3)     (317.6)
TUPPERWARE BRAND  TUP QT         1,226.9      (153.3)     (317.6)
UBIQUITI INC      UI US            893.0       (60.2)      440.3
UBIQUITI INC      3UB GR           893.0       (60.2)      440.3
UBIQUITI INC      3UB GZ           893.0       (60.2)      440.3
UBIQUITI INC      UBNTEUR EU       893.0       (60.2)      440.3
UNISYS CORP       UISCHF EU      2,456.7      (285.8)      550.7
UNISYS CORP       USY1 TH        2,456.7      (285.8)      550.7
UNISYS CORP       USY1 GR        2,456.7      (285.8)      550.7
UNISYS CORP       UIS US         2,456.7      (285.8)      550.7
UNISYS CORP       UIS1 SW        2,456.7      (285.8)      550.7
UNISYS CORP       UISEUR EU      2,456.7      (285.8)      550.7
UNISYS CORP       USY1 GZ        2,456.7      (285.8)      550.7
UNISYS CORP       USY1 QT        2,456.7      (285.8)      550.7
UNITI GROUP INC   8XC SW         4,781.8    (2,153.7)        -
UNITI GROUP INC   8XC GR         4,781.8    (2,153.7)        -
UNITI GROUP INC   8XC TH         4,781.8    (2,153.7)        -
UNITI GROUP INC   UNIT US        4,781.8    (2,153.7)        -
UNITI GROUP INC   8XC GZ         4,781.8    (2,153.7)        -
VALVOLINE INC     0V4 GR         2,921.0       (56.0)      520.0
VALVOLINE INC     0V4 TH         2,921.0       (56.0)      520.0
VALVOLINE INC     VVVEUR EU      2,921.0       (56.0)      520.0
VALVOLINE INC     0V4 QT         2,921.0       (56.0)      520.0
VALVOLINE INC     VVV US         2,921.0       (56.0)      520.0
VECTOR GROUP LTD  VGR US         1,403.6      (656.5)      392.3
VECTOR GROUP LTD  VGR GR         1,403.6      (656.5)      392.3
VECTOR GROUP LTD  VGREUR EU      1,403.6      (656.5)      392.3
VECTOR GROUP LTD  VGR TH         1,403.6      (656.5)      392.3
VECTOR GROUP LTD  VGR QT         1,403.6      (656.5)      392.3
VECTOR GROUP LTD  VGR GZ         1,403.6      (656.5)      392.3
VERA THERAPEUTIC  VERA US            -           -           -
VERISIGN INC      VRS TH         1,782.9    (1,403.8)      225.3
VERISIGN INC      VRSN US        1,782.9    (1,403.8)      225.3
VERISIGN INC      VRS GR         1,782.9    (1,403.8)      225.3
VERISIGN INC      VRSN* MM       1,782.9    (1,403.8)      225.3
VERISIGN INC      VRSNEUR EU     1,782.9    (1,403.8)      225.3
VERISIGN INC      VRS GZ         1,782.9    (1,403.8)      225.3
VERISIGN INC      VRS QT         1,782.9    (1,403.8)      225.3
VERISIGN INC-BDR  VRSN34 BZ      1,782.9    (1,403.8)      225.3
VERISIGN-CEDEAR   VRSN AR        1,782.9    (1,403.8)      225.3
VERY GOOD FOOD C  0SI GR            48.0        24.9        17.7
VERY GOOD FOOD C  VERY1EUR EU       48.0        24.9        17.7
VERY GOOD FOOD C  VERY CN           48.0        24.9        17.7
VERY GOOD FOOD C  VRYYF US          48.0        24.9        17.7
VERY GOOD FOOD C  0SI GZ            48.0        24.9        17.7
VERY GOOD FOOD C  0SI QT            48.0        24.9        17.7
VIVINT SMART HOM  VVNT US        2,833.3    (1,584.0)     (312.7)
W&T OFFSHORE INC  UWV GR           949.7      (208.6)      (26.2)
W&T OFFSHORE INC  WTI1EUR EU       949.7      (208.6)      (26.2)
W&T OFFSHORE INC  WTI US           949.7      (208.6)      (26.2)
W&T OFFSHORE INC  UWV TH           949.7      (208.6)      (26.2)
W&T OFFSHORE INC  UWV GZ           949.7      (208.6)      (26.2)
WALDENCAST ACQ-A  WALD US            0.2        (0.0)       (0.2)
WALDENCAST ACQUI  WALDU US           0.2        (0.0)       (0.2)
WARRIOR TECHN-A   WARR US            0.4        (0.0)       (0.4)
WARRIOR TECHNOLO  WARR/U US          0.4        (0.0)       (0.4)
WAYFAIR INC- A    W US           4,774.9    (1,469.7)      996.9
WAYFAIR INC- A    W* MM          4,774.9    (1,469.7)      996.9
WAYFAIR INC- A    1WF QT         4,774.9    (1,469.7)      996.9
WAYFAIR INC- A    1WF GZ         4,774.9    (1,469.7)      996.9
WAYFAIR INC- A    1WF GR         4,774.9    (1,469.7)      996.9
WAYFAIR INC- A    1WF TH         4,774.9    (1,469.7)      996.9
WAYFAIR INC- A    WEUR EU        4,774.9    (1,469.7)      996.9
WIDEOPENWEST INC  WU5 TH         2,505.1      (202.0)      (91.3)
WIDEOPENWEST INC  WU5 GR         2,505.1      (202.0)      (91.3)
WIDEOPENWEST INC  WOW1EUR EU     2,505.1      (202.0)      (91.3)
WIDEOPENWEST INC  WU5 QT         2,505.1      (202.0)      (91.3)
WIDEOPENWEST INC  WOW US         2,505.1      (202.0)      (91.3)
WINGSTOP INC      WING1EUR EU      217.8      (331.7)       33.0
WINGSTOP INC      WING US          217.8      (331.7)       33.0
WINGSTOP INC      EWG GR           217.8      (331.7)       33.0
WINGSTOP INC      EWG GZ           217.8      (331.7)       33.0
WINMARK CORP      WINA US           30.7       (12.8)        5.6
WINMARK CORP      GBZ GR            30.7       (12.8)        5.6
WW INTERNATIONAL  WW US          1,436.4      (555.8)      (76.2)
WW INTERNATIONAL  WW6 GR         1,436.4      (555.8)      (76.2)
WW INTERNATIONAL  WW6 GZ         1,436.4      (555.8)      (76.2)
WW INTERNATIONAL  WTW AV         1,436.4      (555.8)      (76.2)
WW INTERNATIONAL  WTWEUR EU      1,436.4      (555.8)      (76.2)
WW INTERNATIONAL  WW6 QT         1,436.4      (555.8)      (76.2)
WW INTERNATIONAL  WW6 TH         1,436.4      (555.8)      (76.2)
WYNN RESORTS LTD  WYNN* MM      13,166.9      (202.9)    1,879.9
WYNN RESORTS LTD  WYNN US       13,166.9      (202.9)    1,879.9
WYNN RESORTS LTD  WYR GR        13,166.9      (202.9)    1,879.9
WYNN RESORTS LTD  WYR TH        13,166.9      (202.9)    1,879.9
WYNN RESORTS LTD  WYNNEUR EU    13,166.9      (202.9)    1,879.9
WYNN RESORTS LTD  WYR GZ        13,166.9      (202.9)    1,879.9
WYNN RESORTS LTD  WYR QT        13,166.9      (202.9)    1,879.9
WYNN RESORTS-BDR  W1YN34 BZ     13,166.9      (202.9)    1,879.9
YELLOW CORP       YEL GR         2,354.5      (281.2)      280.3
YELLOW CORP       YELL US        2,354.5      (281.2)      280.3
YELLOW CORP       YRCWEUR EU     2,354.5      (281.2)      280.3
YELLOW CORP       YEL QT         2,354.5      (281.2)      280.3
YELLOW CORP       YEL1 TH        2,354.5      (281.2)      280.3
YELLOW CORP       YEL GZ         2,354.5      (281.2)      280.3
YUM! BRANDS -BDR  YUMR34 BZ      5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   TGR TH         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   TGR GR         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   YUM* MM        5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   YUMUSD SW      5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   TGR GZ         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   YUM US         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   YUM AV         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   TGR TE         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   YUMEUR EU      5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   TGR QT         5,550.0    (7,912.0)      (25.0)
YUM! BRANDS INC   YUM SW         5,550.0    (7,912.0)      (25.0)



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2021.  All rights reserved.  ISSN: 1520-9474.

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
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are $25 each.  For subscription information, contact Peter A.
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                   *** End of Transmission ***