---

         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 15, 2021, Vol. 25, No. 165

                            Headlines

2408 W. KENNEDY: Seeks Approval to Hire David Jennis as Counsel
8533 GEORGETOWN: Seeks to Tap John P. Forest II as Legal Counsel
ALEX AND ANI: U.S. Trustee Opposes Bid to Seal Ch. 11 Details
ALGITS INCORPORATED: Case Summary & 20 Largest Unsecured Creditors
ASCENT RESOURCES: S&P Upgrades ICR to 'B', Outlook Stable

BELVIEU BRIDGE: Seeks to Hire Campbell Auctioneers & Appraisers
BON WORTH INC: Runway Wins Default Judgment
BRAZOS ELECTRIC: Asks Texas Gov. to Approve Storm Bill Veto
BURLINGTON STORES: S&P Ups ICR to 'BB+' on Strong Performance
CARBONYX INC: Sunshine's Plan to be Funded by Business Revenue

CARLA'S PASTA: Creditors' Committee Says Disclosures Inadequate
CBD COLONY: Seeks to Hire Kirby Aisner & Curley as Legal Counsel
CCS ASSET: Seeks to Hire Parkins Lee & Rubio as Legal Counsel
CD DE SAN SEBASTIAN: United States Trustee Says Plan Not Feasible
CHIM INTERNATIONAL: Obtains Funding from SSB Bank

CINEMA SQUARE: Case Summary & 5 Unsecured Creditors
CLUBHOUSE MEDIA: Issues $550K Convertible Note to GS Capital
COSMOLEDO LLC: $2.98MM Sale to MK USA to Fund Plan
CRYSTAL FOUNTAIN: Gets OK to Tap Stevenson & Bullock as Counsel
CVR PARTNERS: S&P Rates New $550MM Senior Secured Notes 'B'

DETROIT SERVICE: S&P Places 'B' Bond Rating on Watch Developing
E2OPEN LLC: S&P Affirms 'B' Issuer Credit Rating, Outlook Stable
ENERGIZER GAMMA: S&P Rates EUR650MM Senior Unsecured Notes 'B+'
FIRST FLORIDA LIVING: Ombudsman Files Tenth Report
FIRST TO THE FINISH: Michael E. Collins Named Ch.11 Trustee

GAIA INTERACTIVE: Cash Collateral Deal OK'd Thru Aug. 9
GAMESTOP CORP: Incurs $66.8 Million Net Loss in First Quarter
GDC TECHNICS: Committee Taps Berkeley as Financial Advisor
GDC TECHNICS: Committee Taps Kane Russell as Local Counsel
GDC TECHNICS: Committee Taps Troutman Pepper as Bankruptcy Counsel

GTM REAL ESTATE: Seeks Approval to Hire Quadrus as Consultant
HASTINGS AND HOLLOWELL: Seeks Court OK to Use Cash Collateral
HOPLITE INC: Committee Seeks to Expedite Trustee Appointment Bid
HOUSTON AMERICAN: To Adjourn Annual Meeting to July 22
HOWARD FELDMAN: Seeks to Hire Keith Havens as Bankruptcy Attorney

ICONIX BRAND: Signs Acquisition Deal With Lancer Capital
INSYS THERAPEUTICS: Seeks Clawback of $10M of Ex-CEO Legal Fees
IONIX TECHNOLOGY: Increases Authorized Common Shares to 400M
J.J.W. METAL: Hires Arturo Cancel as Environmental Consultant
J.J.W. METAL: Seeks to Hire RAM Group as Environmental Consultant

J.J.W. METAL: Seeks to Tap ISFPE as Environmental Consultant
KING MOUNTAIN TOBACCO: States Seek Trustee or Examiner Appointment
KLX ENERGY: Incurs $36.8 Million Net Loss in First Quarter
KOSMOS ENERGY: All Four Proposals Approved at Annual Meeting
KOSSOFF PLLC: Loses Bid to Tailor Court Discovery Order

LADDER CAPITAL: S&P Raises Senior Unsecured Debt Rating to 'BB-'
LEHMAN BROTHERS: CDS Insurer Bench Trial Set for October
LEWISBERRY PARTNERS: May Use Cash Collateral Thru July 14
LEXARIA BIOSCIENCE: Issues 87,935 Stock Options
LIVEXLIVE MEDIA: Signs $7M Loan Agreement With East West Bank

LOYE GRADING: Seeks to Hire Daniel Forlano as Accountant
MARDON TRUCKING: Hits Chapter 7 Bankruptcy
MEDIQUIP INC: Taps Maisonave Business Services as Accountant
MERLIN AVIATION: S&P Places 'BB+' Rating on B Notes on Watch Neg.
MICROSTRATEGY INC: S&P Assigns 'CCC+' ICR, Outlook Stable

MORRIS MAILING: Seeks Permission to Use Cash Collateral
MORTGAGE INVESTORS: FCA Plaintiffs Seek Ch.11 Trustee Appointment
MUSCLEPHARM CORP: Board Selects Moss Adams as New Accountant
NEONODE INC: All Three Proposals Passed at Annual Meeting
NEWBURY COMMONS: Court Narrows Trust's Suit v. Berkowitz

NOVABAY PHARMACEUTICALS: FDA Rejects EUA Request for Test Kits
OMKAR HOTELS: Wins Cash Collateral Access Thru July 15
ONDAS HOLDINGS: Closes Public Offering of 7.36M Common Shares
ONEMAIN HOLDINGS: S&P Affirms 'BB-' ICR on Strong Performance
OPTION CARE: Closes Underwritten Offering of 17.3M Common Shares

OZOP ENERGY: Continues Rollout of Modular EV Charging Network
OZOP ENERGY: Signs Deal With BrainBox on Artificial Intelligence
OZOP ENERGY: Unit Executes LOI With Real Estate Investment Fund
PALM BEACH BRAIN: Wins Cash Collateral Access
PARAGON OFFSHORE: Owes Fees on $90 Million Deal, Says U.S. Trustee

PEABODY ENERGY: S&P Upgrades 'CCC' ICR After Debt Restructuring
PETROTEQ ENERGY: Initial Load of Sales Oil Tagged for Sale
PIZZINI AND HANSEN: Taps Franklin Pace Enterprises as Accountant
PNTG LLC: JBSM Says Disclosure Inadequate
POTOMAC CONSTRUCTION: Seeks to Tap The Diamond Law Group as Counsel

SCIENTIFIC GAMES: All Six Proposals Approved at Annual Meeting
SIMPLE SITEWORK: Unsecureds to get 20% of Claims Over 60 Months
SITO MOBILE: Unsecured Creditors Will Get 100% of Claims in Plan
SM ENERGY: S&P Rates $350MMS Senior Unsecured Debt Offering 'B'
SM ENERGY: Upsizes, Prices $400M Public Offering of Senior Notes

SOFT FINISH: Seeks Approval to Hire Robert Y. Lee as Accountant
SOLOMON EDUCATION: Taps Steven Lee & Associates as Accountant
TD HOLDINGS: Wei Sun Quits as CFO, Director
TECT AEROSPACE: Court Okays Bidding Protocol for Kansas Assets
TGS HOSPITALITY: Wins Cash Collateral Access

TUMBLEWEED TINY HOUSE: PIRS Agree to Cash Access Thru June 30
TWO GUNS: Wins Cash Collateral Access Thru July 30
TYNDALL PARKWAY: Seeks to Hire Beggs & Lane as Special Counsel
TYNDALL PARKWAY: Seeks to Hire Stichter as Bankruptcy Counsel
VANDEVCO LIMITED: Creditor's Bid for Examiner Appointment Denied

WASHINGTON PRIME: Case Summary & 30 Largest Unsecured Creditors
WASHINGTON PRIME: Files for Chapter 11 After Deal With SVP
WASHINGTON PRIME: Files for Chapter 11 with $3.87B of Funded Debt
WASHINGTON PRIME: Says Plan Deal Has Toggle Feature
WASHINGTON PRIME: Unsecureds Unimpaired in Debt-for-Equity Plan

WITCHEY ENTERPRISES: Eastern Says Disclosure Inadequate
WITCHEY ENTERPRISES: July 30 Hearing on Disclosure Statement
[^] Large Companies with Insolvent Balance Sheet

                            *********

2408 W. KENNEDY: Seeks Approval to Hire David Jennis as Counsel
---------------------------------------------------------------
2408 W. Kennedy, LLC seeks approval from the U.S. Bankruptcy Court
for the Middle District of Florida to employ David Jennis, PA to
serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) advising the Debtor with regard to its rights and
obligations;

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

     (c) preparing and filing amended schedules of assets and
liabilities as needed;

     (d) preparing legal papers;

     (e) preparing and filing a Chapter 11 plan and corresponding
disclosure statement, if required; and

     (d) other necessary legal services in connection with the
Debtor's bankruptcy case.

The hourly rates of the firm's attorneys and staff are as follows:
   
     Attorneys    $275 - $500 per hour
     Paralegals   $120 - $160 per hour

The firm received a bankruptcy retainer of $30,000 from non-debtor
third party, 1920 West Platt LLC.

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

The firm can be reached through:
     
     David S. Jennis, Esq.
     Daniel E. Etlinger, Esq.
     Jennis Morse Etlinger
     606 East Madison Street
     Tampa, FL 33602
     Facsimile: (813) 405-4046
     Telephone: (813) 229-2800
     Email: detlinger@jennislaw.com
            ecf@jennislaw.com

                       About 2408 W. Kennedy

2408 W. Kennedy, LLC filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
21-02578) on May 18, 2021.  Christopher Scott, managing member,
signed the petition.  At the time of the filing, the Debtor
disclosed total assets of up to $10 million and total liabilities
of up to $1 million. David Jennis, PA, doing business as Jennis
Morse Etlinger, serves as the Debtor's legal counsel.


8533 GEORGETOWN: Seeks to Tap John P. Forest II as Legal Counsel
----------------------------------------------------------------
8533 Georgetown Pike, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Virginia to employ John Forest,
II, Esq., an attorney practicing in Fairfax, Va., to handle its
Chapter 11 case.

Mr. Forest will be compensated at his hourly rate of $325.

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

The attorney can be reached at:

     John P. Forest, II, Esq.
     11350 Random Hills Rd., Suite 700
     Fairfax, VA 22030
     Telephone: (703) 691-4940
     Email: john@forestlawfirm.com

                   About 8533 Georgetown Pike

Great Falls, Va.-based 8533 Georgetown Pike, LLC filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
E.D. Va. Case No. 21-11000) on June 1, 2021. Raymond Rahbar,
manager, signed the petition. John P. Forest, II, Esq. serves as
the Debtor's legal counsel.


ALEX AND ANI: U.S. Trustee Opposes Bid to Seal Ch. 11 Details
-------------------------------------------------------------
Law360 reports that the Office of the U.S. Trustee balked Friday at
a case-opening proposal by bankrupt jewelry retailer Alex and Ani
LLC to bar public access to some terms of a creditor settlement
woven into the debtor's Chapter 11 restructuring support agreement
in Delaware.  U.S. Trustee counsel David L. Buchbinder told U.S.
Bankruptcy Judge Craig T. Goldblatt during an initial hearing -- a
day after Alex and Ani opened its case with $156 million in debt --
that he had expected the debtors to delay argument on the request
until a later hearing.

                        About Alex and Ani LLC

Founded in 2004 by Carolyn Rafaelian, Alex and Ani --
http://www.alexandani.com/-- has become a premier jewelry brand,
quickly gaining popularity because of the novel and customizable
nature of its signature expandable wire bracelet.  Alex and Ani has
been headquartered in East Greenwich, Rhode Island since 2014.
Since opening its first retail store in Newport, Rhode Island in
2009, Alex and Ani has expanded to over 100 retail store locations
across the United States, Canada, and Puerto Rico.

Alex and Ani LLC and its affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 21-10918) on June 9, 2021. In its
petition, Alex and Ani listed assets and liabilities of $100
million to $500 million each.

The Debtors tapped Kirkland & Ellis LLP as general bankruptcy
counsel; Klehr Harrison Harvey Branzburg LLP as local bankruptcy
counsel; and Portage Point Partners, LLC, as financial advisors and
investment bankers. Kurtzman Carson Consultants LLC is the notice
and claims agent.


ALGITS INCORPORATED: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------------
Debtor: Algits Incorporated
        9301-9315 Snowden River Parkway
        Columbia, MD 21046

Chapter 11 Petition Date: June 11, 2021

Court: United States Bankruptcy Court
       District of Maryland

Case No.: 21-13888

Debtor's Counsel: Robert L Kline, III, Esq.
                  KLINE LAW GROUP LLC
                  5 Public Square Suite 200
                  Hagerstown, MD 21740
                  Tel: (240) 347-4944
                  Email: klinelawgroupllc@gmail.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Dawn Alexander, president.

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/VLA3WYQ/Algits_Incorporated__mdbke-21-13888__0001.1.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/VOQNQZY/Algits_Incorporated__mdbke-21-13888__0001.0.pdf?mcid=tGE4TAMA


ASCENT RESOURCES: S&P Upgrades ICR to 'B', Outlook Stable
---------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Oklahoma
City-based oil and gas exploration and production company Ascent
Resources Utica Holdings LLC to 'B' from 'B-'. S&P raised its
issue-level rating on the company's second-lien term loan due in
2025 to 'BB-' from 'B+' with a recovery rating of '1', indicating
its expectation for very high recovery in the event of default.

S&P said, "We raised our issue-level rating on the company's senior
unsecured issue ratings to 'B' from 'B-' with a recovery rating of
'4', indicating our expectation of average recovery.

"And we assigned a 'B' issue-level rating to the company's new $350
million senior unsecured notes due in 2029 with a recovery rating
of '4'. The notes are being issued with subsidiary ARU Finance
Corp.

"The stable outlook reflects our expectation that the company will
maintain funds from operations (FFO) to debt in the 25%-30% range
over the next two years, adequate liquidity, and use excess cash
flow to continue to repay borrowings under its RBL."

The 'B' issuer credit rating reflects the company's improved
maturity and liquidity profiles. Ascent plans to use proceeds from
its $350 million senior unsecured notes offering to reduce
borrowings on its $1.85 billion revolving credit facility. Ascent
will have about $1.1 billion of liquidity pro forma for the
transaction. The company has also actively managed its debt
maturity schedule with its next maturity its RBL coming due in
April 2024 (pro forma borrowings and letters of credit total $768
million). With these actions and the company's plan for maintenance
capital expenditures (capex), Ascent has positioned itself to
generate free cash flow for further debt reduction in 2021 and
2022.

S&P said, "Ascent's rather large position in the Utica shale of
Ohio supports our ratings. The company has a large reserve base in
the low-cost Utica shale. Its costs are on par with its peers in
Appalachia. Additionally, Ascent has significant hedges for 2021
and 2022, giving visibility to its cash generation and further debt
reduction. Our assessment of its financial policy constrains our
ratings. Ascent is 100% privately owned by a group of private
equity sponsors. While the company's credit measures are solid and
management is focused on cash flow generation and further debt
reduction, we believe there is a risk of releveraging if equity
sponsors cannot monetize their investment.

"The stable outlook on Ascent reflects the company's improved
maturity profile, liquidity, and our expectation that the company
will maintain FFO to debt of 25%-30% over the next two years and
generate free cash flow that we expect for debt reduction.

"We could lower the ratings if FFO to debt approaches 12% with no
clear path to improvement, most likely because of lower commodity
prices or a more aggressive capital spending plan or financial
policy than we expect over the next 12 months.

"We could raise the rating if we reassess the company's financial
policy. This would most likely occur if the company delivers on its
plan to generate sustained positive free cash flow used to reduce
debt, FFO to debt approaching 45%, an increase in the company's
proved develop producing reserves, and adequate liquidity. We would
also need confidence that private equity ownership will not lead to
higher leverage as a result of any exit strategy."



BELVIEU BRIDGE: Seeks to Hire Campbell Auctioneers & Appraisers
---------------------------------------------------------------
Belvieu Bridge Properties Group, LLC seeks approval from the U.S.
Bankruptcy Court for the District of Maryland to employ Campbell
Auctioneers & Appraisers, LLC to appraise its commercial properties
in Baltimore, Md.

The firm agreed to represent the Debtor at its requested appraisal
fee of not more than $3,000.

Robert Campbell, II, managing member of Campbell Auctioneers &
Appraisers, 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:

     Robert H. Campbell, II
     Campbell Auctioneers & Appraisers, LLC
     811 High Street, Suite 100
     Chestertown, MD 21620
     Telephone: (410) 810-8915
     Email: info@campbellllc.com

               About Belvieu Bridge Properties Group

Baltimore, Md.-based Belvieu Bridge Properties Group, LLC is
engaged in activities related to real estate. The company is the
owner of fee simple title to three properties in Baltimore, having
a current value of $2.93 million.

Belvieu Bridge Properties Group filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case
No. 21-11452) on March 9, 2021.  Zenebe Shewayene, managing member,
signed the petition.  At the time of the filing, the Debtor
disclosed total assets of $3,115,322 and total liabilities of
$3,108,307. Judge David E. Rice oversees the case. The Weiss Law
Group, LLC serves as the Debtor's legal counsel.


BON WORTH INC: Runway Wins Default Judgment
-------------------------------------------
District Judge Paul A. Engelmayer granted Runway 7 Fashions, Inc.'s
motion for default judgment against Bon Worth, Inc.

"The Court has reviewed Runway's motion for default judgment and
supporting papers pursuant to Federal Rule of Civil Procedure
55(b)(2). Because proof of service of the motion for default
judgment and the Court's prior orders has been filed, no counsel
has appeared for Bon Worth, Bon Worth has failed to file any
opposition to Runway's motion for default judgment, Bon Worth has
failed to pursue this case, and Runway has proffered evidence
sufficient to support their claims, the Court enters a default
judgment for Runway against Bon Worth. Specifically, the Court
grants a default judgment dismissing Bon Worth's claims and
dismissing Bon Worth's affirmative defenses, and grants a default
judgment, solely as to liability, in favor of Runway on Runway's
counterclaims against Bon Worth," Judge Engelmayer said.

Judge Engelmayer said the Court, by separate order, will commission
an inquest into damages.

Bon Worth sued Runway alleging breach of contract arising from
several purchase orders for the sale of garments by Runway to Bon
Worth.  Runway countered that Bon Worth, not Runway, had breached
the parties' agreements.

The case is, Bon Worth, Inc., Plaintiff and Counterclaim-Defendant,
v. Runway 7 Fashions, Inc., Defendant and Counterclaim-Plaintiff,
Case No. 17 Civ. 9712 (S.D.N.Y. December 11, 2017).

A copy of the Court's June 8, 2021 Order is available at:

          https://www.leagle.com/decision/infdco20210611593

                       About Bon Worth

Bon Worth Inc. -- https://www.Bon Worth.com/ -- was a retailer of
women's fashion having retail stores located in the U.S.,
maintaining an online presence through its website and on Facebook.
Founded in 1966, the business was wholly owned by Kyong Kook Kim,
the sole shareholder.  As of August 2019, it had 50 retail stores.
Bon Worth once operated more than 300 stores across the U.S.

Bon Worth sought Chapter 11 protection (Bankr. W.D.N.C. Case No.
19-10317) on Aug. 16, 2019.  In its petition, the Debtor had
$2,827,798 in total assets.  The Debtor had $10 million to $50
million in estimated liabilities.

The Hon. George R. Hodges is the case judge.

Horack, Talley, Pharr & Lowndes, P.A., served as the Debtor's
counsel.

                            *     *     *

In November 2019, the Bankruptcy Court approved the sale of Bon
Worth to its largest remaining supplier, New York-based Merchant
Coterie Inc.  Merchant Coterie was slated to pay up to $3.79
million, according to papers filed by the Debtor in court.  Bon
Worth owed Merchant Coterie $2.87 million in unsecured debt.

On April 9, 2021, the Court entered an order dismissing the case
and authorizing the Debtor to make distributions to holders of
allowed claims.


BRAZOS ELECTRIC: Asks Texas Gov. to Approve Storm Bill Veto
-----------------------------------------------------------
Jeremy Hill of Bloomberg News reports that Brazos Electric Power
Cooperative has urged Texas Governor Greg Abbott to consider
vetoing two bills that would have "serious consequences" for the
bankrupt power seller, Louis Strubeck of law firm Norton Rose
Fulbright said in a Friday court hearing.

SB 1580 and HB 4492 went through "significant changes from some of
the prior iterations" and "those changes were not good changes for
us as a market participant," Strubeck said.

              About Brazos Electric Power Cooperative

Brazos Electric Power Cooperative Inc. is a 3,994-megawatt
transmission and generation cooperative which members' service
territory covers 68 counties from the Texas Panhandle to Houston.

It was organized in 1941 and the first cooperative formed in the
Lone Star state with the primary intent of generating and supplying
electrical power. At present, Brazos Electric is the largest
generation and transmission cooperative in the state and is the
wholesale power supplier for its 16 member-owner distribution
cooperatives and one municipal system.

Brazos Electric filed a voluntary petition for relief under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-0725)
on March 1, 2021. At the time of the filing, the Debtor disclosed
assets of between $1 billion and $10 billion and liabilities of the
same range.

Judge David R. Jones oversees the case.

The Debtor tapped Norton Rose Fulbright US, LLP as bankruptcy
counsel, Foley & Lardner LLP and Eversheds Sutherland US LLP as
special counsel, Collet & Associates LLC as investment banker, and
Berkeley Research Group, LLC as financial advisor. Stretto is the
claims and noticing agent.

The U.S. Trustee for Region 7 appointed an official committee of
unsecured creditors in the Debtor's case on March 15, 2021.  The
committee is represented by the law firms of Porter Hedges, LLP and
Kramer, Levin, Naftalis & Frankel, LLP. FTI Consulting, Inc. is the
committee's financial advisor.


BURLINGTON STORES: S&P Ups ICR to 'BB+' on Strong Performance
-------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on U.S.-based
off-price retailer Burlington Stores Inc. to 'BB+' from 'BB'. At
the same time, S&P raised its issue-level rating on the company's
term loan to 'BBB-' from 'BB+' and revised its recovery rating to
'1' from '2' to reflect its improved recovery prospects following
the redemption of the senior secured notes.

S&P said, "The stable outlook reflects our expectation that
Burlington will sustain its good performance and maintain leverage
of less than 3x, which is consistent with its stated intention to
reduce its gross leverage.

"We expect the company to reduce its leverage to about 2.5x and
sustain it near that level as its sales and profitability rebound
strongly this year. Burlington improved its comparable store sales
by 20% in its first quarter (ended May 1, 2021), relative to the
same period in 2019, and expanded its EBITDA margin by over 300
basis points (bps), which led to a 75% increase in its reported
EBITDA. This dramatic improvement in the company's performance
highlights the supportive economic backdrop, the subsiding consumer
fears around the pandemic, and Burlington's resilient business
model as an off-price retailer. For 2021, we now project the
company will improve its comparable sales by 5%-10% relative to
2019, which is stronger than our prior expectation for a low single
digit decline. While the strong rebound in Burlington's sales may
be short-lived as the increase in consumer discretionary spending
associated with government stimulus payments and pent-up demand is
exhausted, our base-case forecast assumes an approximately 20%
increase in the company's total revenue and the addition of more
than 100 stores to its footprint over the two-year period ending in
fiscal year 2022.

"We expect the company to improve its profitability to 2019 levels
despite the ongoing supply chain issues and the potential return to
a more promotional environment. Lingering industry-wide supply
chain disruptions remain a risk to our forecast for an improvement
in Burlington's profitability given that these issues limited the
expansion of the company's margin in the first quarter. However, we
expect the improvement in Burlington's operating leverage as it
increases its sales to mostly offset these challenges for the
remainder of the year, leading it to generate an S&P Global
Ratings-adjusted EBITDA margin that is about flat with its results
in 2019. In addition, over the past year consumers have
demonstrated lower price sensitivity, which has contributed to the
company's improving merchandise margins and the reduced level of
promotional activity across the apparel sector.

"We anticipate more typical competitive trends in the second half
of 2021 as consumers return to more normalized behaviors. This
could include some merchandise margin pressure at Burlington as
consumers hold back on purchases to seek better value at competing
retailers. Still, the company significantly improved its
merchandise margin in the first quarter, partly due to its strategy
to source on-trend merchandise in-season and turnover its inventory
more quickly. If the promotional environment remains favorable and
Burlington continues to execute its strategy effectively, we
believe its operating results may exceed our expectations.

"We believe Burlington's financial policy supports our leverage
expectations. We expect the company's cash balances to decline from
their current very high levels of about $1.5 billion as of May 1,
2021, as the environment normalizes and management uses cash to
fund debt reduction and, likely, share repurchases. Still, we
believe the company will maintain a somewhat higher cash balance
relative to its pre-pandemic norms to ensure greater financial
flexibility. Burlington has committed to using cash to redeem its
$300 million senior secured notes. We net most of the company's
cash balances against its debt in our adjusted credit measures and
now expect its leverage to snap back to pre-pandemic levels this
year, supported by its good performance. While Burlington does not
have a specific leverage target, it has publicly indicated that it
intends to reduce its gross leverage. Specifically, we believe the
company will likely maintain S&P Global Ratings-adjusted debt to
EBITDA in the mid-2x area over the next 12-24 months. Accordingly,
we revised our assessment of its financial risk profile to
intermediate from significant.

"The stable outlook on Burlington reflects our expectation that it
will sustain its good operating performance and maintain S&P Global
Ratings-adjusted leverage in the mid-2x area. We expect the company
to expand its store base at a moderate pace, which will support a
consistent mid- to high-single digit percent increase in its
revenue after this fiscal year. We also expect its inventory and
merchandising initiatives will continue to succeed and support good
profitability."

S&P could lower its rating on Burlington if:

-- S&P expects it to sustain leverage of more than 3x; or

-- S&P anticipates competitive pressures or operational issues
will lead to deteriorating prospects, including sustained margin or
sales pressure from a lack of merchandise availability, greater
markdowns, or increasing competitive threats from online retailers
to the off-price channel.

S&P could raise its rating on Burlington if:

-- S&P's view of its business improves because it increases its
scale and diversity while maintaining good profitability. This
could include significant organic growth of the Burlington brand
progressing well towards its 2,000-unit goal. It could also include
an international expansion or, potentially, a diversification of
its business beyond the single Burlington banner; and

-- It continues to successfully execute its merchandising and
inventory strategies, which leads to a consistent increase in its
sales, notwithstanding the inherent risks of its brick-and-mortar
strategy or the competitive pressures from online retailers
infiltrating the off-price sector; and

-- S&P expects it to sustain leverage in the mid-2x area,
supported by management's financial policy.



CARBONYX INC: Sunshine's Plan to be Funded by Business Revenue
--------------------------------------------------------------
Evan L. Shaw, unsecured creditor of debtor Carbonyx, Inc., and
Sunshine Recycling, Inc., submitted a Third Amended Disclosure
Statement for the Debtor dated June 10, 2021.

Debtor has generated significant Operating loss carry forwards
(NOLs) over a period of many years. The Rango Proponents estimate
of the NOLs that would be available to apply against future income
at the federal level will be approximately $90 million dollars at
minimum and may be as high as $140 million, depending on the
disposition of the $51 million of assets that remained on the
Debtor's balance sheet as of March 1, 2019. The Rango Proponents
contend that in addition, at least $3 million NOLs will be
available to apply against future income for Oklahoma state income
tax purposes.

The Sunshine Proponents contend that these NOLs can be utilized
against income from an operating business within the same business
sector or with the same type of business model as identified in the
Corporate Charter of the Debtor. Sunshine Recycling, Inc. contends
that it operates under just such a business model. The Rango
Proponents contend that under the 2017 Tax Act, NOLs no longer
expire.

The Rango Proponents believe that by using more debt, the private
equity transactions take advantage of the deductibility of interest
to reduce pre-tax income, and therefore tax liability. In contrast,
Reorganized Debtor will have lesser need or incentive to utilize
debt. Consequently, all other things equal, the Reorganized Debtor
can have a capital structure with lower risk, due to the lesser
usage of leverage.

Proponent Sunshine proposes that it will become the new equity
owner of the Reorganized Debtor, eliminating the need to finance
the Plan by using debt. The Reorganized Debtor will own and operate
a new scrap metal recycling plan adjacent to the former premises of
the Debtor in Oklahoma, using all or some of the Debtor's machinery
and equipment. The revenue generated from this newly reorganized
scrap metal business will fund the Plan.

Proponent Sunshine contends that the benefits of this proposal are
apparent. First, Sunshine Recycling, Inc. has the resources to
commence operations immediately. Second, the Plan would provide for
maximum utilization of the Debtor's assets, in the event any
remain, but also provide for utilization of the Sunshine
Proponent's assets as well. Third, this Plan would create
employment opportunities in the reorganized company that do not
currently exist. Finally, Sunshine Recycling, Inc. contends it has
long-standing expertise in running a business that is nearly
identical to that of the Debtor.

This Plan provides for the payment of $5,000 per month for five
years to Class 4, 5 and 6 Claimants, and $1,500 per month for five
years to Class 7 Claimants, which equates to total payments of
$990,000.  Therefore, this Plan provides for higher returns to
creditors than a Chapter 7 liquidation.

The Plan is proposed by Evan L. Shaw, a creditor of the Debtor, and
by Sunshine Recycling, Inc., an operator of scrap metal recycling
plants. Mr. Shaw was listed by the Debtor as an undisputed,
unsecured creditor in the amount of $750,000.00. Mr. Shaw is a
creditor of the Debtor by virtue of a Guaranty Agreement under
which the Debtor guaranteed the obligation of Carbonyx
International USA, Inc. pursuant to a Promissory Note executed
September 19, 2017.

The funding and distribution of the payments due to creditors under
the Plan shall be the responsibility of Carbonyx II, as operated
and managed by Sunshine Recycling, Inc. The source of such funding
shall be the payments to be received from Sunshine for the purchase
of all of Carbonyx II's production pursuant to the Output Contract,
to be no less than $25,000 per month. Sunshine Recycling has signed
this Plan as an indication of its agreement to the obligations it
is undertaking pursuant to the Plan.

A full-text copy of the Third Amended Disclosure Statement dated
June 10, 2021, is available at https://bit.ly/3xmwqsO from
PacerMonitor.com at no charge.

Attorneys for Evan Shaw, and Sunshine Recycling:

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

                         About Carbonyx Inc.

Plano, Texas-based Carbonyx, Inc., was in the business of producing
a carbon-alloy material created as a replacement for blast-furnace
coke used in steelmaking.  Carbonyx was founded in 2000 by
Siddhartha Gaur.

Plano, Texas-based Carbonyx, Inc., filed a Chapter 11 petition
(Bankr. E.D. Tex. Case No. 20-40494) on Feb. 18, 2020.  In the
petition signed by Hasmukh Patel, authorized agent, the Debtor was
estimated to have up to $50,000 in assets and $10 million to $50
million in liabilities.  

Judge Brenda T. Rhoades oversees the case.  

Eric A. Liepins, P.C. serves as the Debtor's bankruptcy counsel.

On Nov. 10, 2020, Linda Payne was appointed as Chapter 11 trustee
in the Debtor's case.  The trustee is represented by the Law
Offices of Bill F. Payne, PC.


CARLA'S PASTA: Creditors' Committee Says Disclosures Inadequate
---------------------------------------------------------------
The Official Committee of Unsecured Creditors of debtor Carla's
Pasta, Inc. filed an objection with respect to the Disclosure
Statement and Motion for Approval of Settlement Agreement and
Agreed Order Resolving Claims and Pending Litigation with the
Dennis Engineering Group filed by Debtors Carla's Pasta, Inc. and
Suri Realty, LLC.

The Committee joins in the objections raised by the Office of the
United States Trustee and People's United Bank, N.A., and further
states as follows:

     * There is nothing in the Disclosure Statement that explains:
why CPI's revenues decrease substantially prior to COVID-19; how
Suri had a $13 million cost overrun on the Project; and why Debtors
are granting Dennis Group a general release of claims despite no
investigation. Unless and until Debtors provide sufficient
information concerning these topics the Disclosure Statement is
inadequate.

     * Debtors have not appended any budget to the Disclosure
Statement explaining how the Liquidating Custodian will accomplish
the tasks to wind-down the affairs of Debtors. The Disclosure
Statement, in conjunction of the Plan, indicates that only $100,000
will be left in the estate. This is insufficient to accomplish all
of the tasks.

     * The Plan provides extraordinarily broad exculpation and
releases that have no place in a liquidating plan. No release
provides consideration for their releases. As a matter of law, the
Release Provisions are illegal and abusive giveaways that are
prohibited by Metromedia and its progeny.

     * The Plan needlessly classifies general unsecured claims and
the Lenders' deficiency claims separately. This is unnecessary and
not supported legally. Debtors have provided no case law to support
this classification.

The Official Committee of Unsecureds is represented by:

     Lawrence S. Grossman
     Jeffrey M. Sklarz
     Green & Sklarz LLC
     One Audubon Street, Third Floor
     New Haven, CT 06511
     Tel: (203) 285-8545
     Fax: (203) 823-4546
     E-mail: lgrossman@gs-lawfirm.com
             jsklarz@gs-lawfirm.com

                 About Carla's Pasta and Suri Realty

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

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

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

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

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

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

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


CBD COLONY: Seeks to Hire Kirby Aisner & Curley as Legal Counsel
----------------------------------------------------------------
CBD Colony Street, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of New York to employ Kirby Aisner
& Curley, LLP to serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) advising the Debtor regarding its powers and duties in the
continued management of its property and affairs;

     (b) negotiating with creditors of the Debtor and working out a
plan of reorganization and taking the necessary legal steps in
order to effectuate such a plan;

     (c) preparing legal papers;

     (d) appearing before the bankruptcy court;

     (e) attending meetings and negotiating with representatives of
creditors and other parties-in-interest;

     (f) advising the Debtor in connection with any potential
refinancing of secured debt;

     (g) representing the Debtor in connection with obtaining
post-petition financing, if necessary;

     (h) taking any necessary action to obtain approval of a
disclosure statement and confirmation of a plan of reorganization;
and

     (i) other necessary legal services.

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

     Partners          $450 - $550
     Associates               $295
     Paraprofessionals        $150

In addition, the firm will seek reimbursement for expenses
incurred.

The firm received a third-party post-petition retainer of $10,262
from Chana Daskal, the Debtor's sole shareholder and managing
member.

Julie Cvek Curley, Esq., an attorney at Kirby Aisner & Curley,
disclosed in a court filing that her firm is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Julie Cvek Curley, Esq.
     Kirby Aisner & Curley LLP
     700 Post Road, Suite 237
     Scarsdale, NY 10583
     Telephone: (914) 401-9500
     Email: jcurley@kacllp.com
     
                      About CBD Colony Street

CBD Colony Street, LLC filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
21-10985) on May 21, 2021.  At the time of the filing, the Debtor
had between $100,001 and $500,000 in both assets and liabilities.
Aaron Twersky, managing member, signed the petition. Judge Sean H.
Lane oversees the case. Kirby Aisner & Curley LLP serves as the
Debtor's legal counsel.


CCS ASSET: Seeks to Hire Parkins Lee & Rubio as Legal Counsel
-------------------------------------------------------------
CCS Asset Management, Inc. seeks approval from the U.S. Bankruptcy
Court for the Western District of Texas to employ Parkins Lee &
Rubio, LLP to serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) advising the Debtor regarding its powers and duties in the
continued management of its assets and property;

     (b) advising and consulting on the conduct of the case;

     (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 estates;

     (e) preparing pleadings in connection with the case;

     (f) advising the Debtor in connection with any potential sale
or disposition of assets;

     (g) appearing before the court and any appellate courts;

     (h) advising the Debtor regarding tax matters;

     (i) negotiating, preparing and seeking approval of a
disclosure statement and confirmation of a Chapter 11 plan and all
documents related thereto; and

     (j) other necessary legal services.

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

     R. J. Shannon          $450 per hour
     Other Attorneys $300 - $975 per hour
     Paralegals      $180 - $250 per hour
     Legal Assistants  $50 - $75 per hour

In addition, the firm will seek reimbursement for expenses
incurred.

R. J. Shannon, Esq., an attorney at Parkins Lee & Rubio, disclosed
in a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     R. J. Shannon, Esq.
     Parkins Lee & Rubio, LLP
     Pennzoil Place
     700 Milam Street, Suite 1300
     Houston, TX 77002
     Telephone: (713) 715-1664
     Email: rshannon@parkinslee.com
  
                    About CCS Asset Management

CCS Asset Management, Inc., an Austin, Texas-based company that
operates in the land subdivision industry, filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
W.D. Texas Case No. 21-10355) on May 3, 2021.  Anthony Sheridan,
vice-president, signed the petition.  At the time of the filing,
the Debtor had between $1 million and $10 million in both assets
and liabilities. Judge Tony M. Davis oversees the case. Parkins Lee
& Rubio, LLP serves as the Debtor's legal counsel.


CD DE SAN SEBASTIAN: United States Trustee Says Plan Not Feasible
-----------------------------------------------------------------
Nancy J. Gargula, United States Trustee for Region 21, objects to
approval of the Disclosure Statement filed by CDT De San Sebastian
Inc.

The United States Trustee claims that the Plan creates two separate
classes for general unsecured claims.  The Disclosure Statement
does not provide a rationale for treating unsecured creditors who
filed a proof of claim better than those who were scheduled, but
did not file a timely proof of claim.  Because the Plan unfairly
discriminates against Class 5 creditors by paying them less,
confirmation would be impossible under the cramdown provisions of
Section 1129(b).

The United States Trustee points out that the Plan provides for the
Debtor to make approximately $40,000 in monthly payments to
secured, priority and class 4 general unsecured creditors.
However, the monthly operating reports filed for the period of
December 2019 to April 2021, covering most of the duration of the
case, reflect that Debtor has only averaged $4,756 in net monthly
income.  Given the high accounts payable balance and low net
monthly income, these measures by themselves may not be enough to
support a finding that the plan is feasible.

The United States Trustee asserts that Debtor has over $800,000 in
account receivables from its related entities, and its management
believes that those amounts are fully collectible. Debtor should
explain why these amounts were not included in the Liquidation
Analysis, nor on the Schedules, even though the United States
Trustee requested an amendment to Schedule A/B to include said
receivables during the meeting of creditors held on February 21,
2020.

The United States Trustee further asserts that the Disclosure
Statement should also indicate what steps, if any, Debtor is taking
to collect on the account receivables from its related entities.

The United States Trustee states that Disclosure Statement informs
that Debtor has received certain funds under the PPP program and
HHS Cares Act Funds in the sums of $68,900 and $71,560
respectively. Debtor should explain why it did not seek court
approval to obtain the EIDL, and whether the PPP funds it obtained
from the state government were also provided as a loan.

A full-text copy of the United States Trustee's objection dated
June 10, 2021, is available at https://bit.ly/3wueKeK from
PacerMonitor.com at no charge.

                    About CDT De San Sebastian

CDT De San Sebastian Inc., a tax-exempt entity that operates an
outpatient care center in San Sebastian, P.R., sought Chapter 11
protection (Bankr. D.P.R. Case No. 19-06636) on Nov. 13, 2019.  At
the time of the filing, the Debtor disclosed assets of between $1
million and $10 million and liabilities of the same range.  Judge
Brian K. Tester oversees the case.  The Debtor has tapped Jose
Ramon Cintron, Esq., as its legal counsel, and JE&MA CPA Consulting
Solutions LLC, as its accountant.


CHIM INTERNATIONAL: Obtains Funding from SSB Bank
-------------------------------------------------
CHIM International Corporation asks the U.S. Bankruptcy Court for
the Western District of Pennsylvania for authority to enter into a
Debtor-in-Possession Finance Agreement with SSB Bank; and use cash
collateral on an emergency basis and provide adequate protection.

The Debtor is a borrower under two prepetition loan agreements with
SSB.  The Debtor borrowed $250,000 from SSB of Pennsylvania on
February 18, 2020, and executed a security agreement in the
Debtor's assets. It granted a blanket security interest in all
personal property including present and future accounts
receivables.

The Debtor borrowed $70,000 from SSB of Pennsylvania on August 21,
2019, and also executed a security agreement in the assets. It
granted a blanket security interest in all personal property
including present and future accounts receivables.

As of May 7, 2021, the amount outstanding under both loans was
$319,025.93 excluding attorneys' fees and costs.

The loan notes are secured by a lien in favor of SSB upon all of
the Debtor's assets pursuant to certain Security Agreements and a
Financing Statement.

The Debtor has the need to use SSB’s cash collateral, but certain
other entities -- Vox Funding, LLC, Brickstone Funding, and Vision
Financial Group, Inc. -- may be entitled to adequate protection.

The Debtor reaffirms and ratifies all of the Loan Documents,
including all terms, conditions and obligations thereunder; and
further acknowledges and agrees that as of the petition date, the
indebtedness under the terms of the Loan Documents related to the
Loans is $319,000, together with additional interest at the
contractual per diem rate plus late charges and fees and costs,
including without limitation attorney's fees and costs.

SSB consents, retroactively, to the Debtor's use of the Cash
Collateral on and after the Petition Date, which authority to use
Cash Collateral terminates on the earlier of August 1, 2021, or the
date set by the Court for a final hearing on cash collateral,
unless terminated sooner upon five business days' written notice to
the Debtor and its counsel via email due to an Event of Default.

As partial adequate protection for SSB's interest in and to the
Cash Collateral and Collateral, SSB is granted a replacement lien
on and a security interest in all post-petition property of the
Debtor of the same type SSB held pre-petition with first position
senior priority.

The liens, pledges and security interests granted to SSB pursuant
to the Stipulation are in addition to, and not in substitution for
its existing first priority security interests and liens held by
SSB, and will be deemed perfected without reliance upon the filing
of any financing statements or recordation of any document.

As further protection for SSB's interests in the Cash Collateral
and Collateral, the Debtor will immediately pay interest only to
SSB for the next 120 days to SSB on or before July 15.

The Debtor is willing to adequately protect SSB:

     A. Commencing on June 15, 2021, the Debtor will pay the
secured creditor interest only on the loan and continue to make
monthly interest payments on or before the 15th of each month in
June, July, and August;

     B. Beginning on September 15, 2021, the Debtor will amortize
the three SSB loans over five years at six percent. The Debtor's
plan will pay the claims of SSB in full.

     C. The Debtor will provide the secured creditor with a
replacement lien on all property acquired after the commencement of
the case;

     D. The Parties have agreed to the use of cash collateral and
granting it adequate protection.

The Debtor asserts it is unable to pay in the ordinary course of
business expenses related to its medical records coding without
debtor-in-possession financing.  During the next 60 days, the
Debtor will have a negative cash flow of $70,000.

SSB has agreed to grant a Line of Credit to the Debtor as a future
advance under the prior loans to cover this shortfall. This amount
will be added the SSB debt and be secured by the same first lien
that SSB now holds.

SSB Bank will retain its senior lien on all of the Debtor's assets.


Vox Funding is a claimant as to the Debtor's post-petition assets.
Vox will retain its junior lien on all assets, to the extent they
are enforceable.

Brickstone Funding is a claimant as to the Debtor's post-petition
assets. Brickstone will retain its junior lien on all assets, to
the extent they are enforceable.

Vision Financial is a claimant as to the Debtor's post-petition
assets. Vision will retain its junior lien on all assets, to the
extent they are enforceable.

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

                   About Chim International Inc.

Chim International Inc. is a healthcare consultant that provides,
among other services, revenue cycle and health information
management services to health care providers. Chim does not provide
any services to patients. It is not a Health Care Business as
defined by 11 U.S.C. section 101 (27A).

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. W.D. Pa. Case No. 21-21133) on May 5, 2021.
In the petition signed by Tracey Cartwright, CEO/president, the
Debtor disclosed up to $50,000 in assets and up to $10 million in
liabilities.

Donald R. Calaiaro, Esq., at Calaiaro Valencik represents the
Debtor as counsel.



CINEMA SQUARE: Case Summary & 5 Unsecured Creditors
---------------------------------------------------
Debtor: Cinema Square, LLC
        4656 Vintage Ranch Lane
        Santa Barbara, CA 93110

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

Chapter 11 Petition Date: June 14, 2021

Court: United States Bankruptcy Court
       Central District of California

Case No.: 21-10634

Judge: Hon. Deborah J. Saltzman

Debtor's Counsel: William C. Beall, Esq.
                  BEALL & BURKHARDT, APC
                  1114 State Street, Suite 200
                  Santa Barbara, CA 93101-6722
                  Tel: 805-966-6774
                  Fax: 805-963-5988
                  Email: will@beallandburkhardt.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jeffrey C. Nelson, president.

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

https://www.pacermonitor.com/view/KLTED4Y/Cinema_Square_LLC__cacbke-21-10634__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Five Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Butler, Fitzgerald                Professional           $5,680
Fiveson                                Services
9 E. 45th Street
Ninth Floor
New York, NY 10017

2. Damitz, Brooks                    Professional           $1,000
Nightingale, Turner                    Services
200 East Carrillo Street
Suite 300
Santa Barbara, CA 93101

3. Rogers, Sheffield &                                       
$2,742
Capbell, LLC
427 E. Carrillo Street
Santa Barbara, CA 93101

4. SLO Sun Energy                    Trade Debt             $7,200
775 Fiero Lane #200
San Luis Obispo
CA 93401

5. Small Business                  Disaster Loan          $150,000
Administration
10737 Gateway
West #300
El Paso, TX 79935


CLUBHOUSE MEDIA: Issues $550K Convertible Note to GS Capital
------------------------------------------------------------
Clubhouse Media Group, Inc. entered into a securities purchase
agreement with GS Capital Partners, LLC, pursuant to which, on June
3, 2021, the Company issued a convertible promissory note to GS
Capital in the aggregate principal amount of $550,000 for a
purchase price of $500,000, reflecting a $50,000 original issue
discount and, in connection therewith, sold to GS Capital 85,000
shares of the Company’s common stock, par value $0.001 per share
at a purchase price of $85, representing a per share price of
$0.001 per share.  In addition, at the closing of this sale, the
Company reimbursed GS Capital the sum of $5,000 for GS Capital's
costs in completing the transaction, which amount GS Capital
withheld from the total purchase price paid to the Company.

The June 2021 GS Capital Note has a maturity date of June 3, 2022
and bears interest at 10% per year.  No payments of the principal
amount or interest are due prior to the maturity date other than as
specifically set forth in the June 2021 GS Capital Note, and the
Company may prepay all or any portion of the principal amount and
any accrued and unpaid interest at any time without penalty.

The June 2021 GS Capital Note (and the principal amount and any
accrued and unpaid interest) is convertible into shares of the
Company's common stock, par value $0.001 per share at GS Capital's
election at any time following the time that the SEC qualifies the
Company's offering statement related to the Company's planned
offering of Company Common Stock pursuant to Regulation A under the
Securities Act of 1933, as amended.  At such time, the June 2021 GS
Capital Note (and the principal amount and any accrued and unpaid
interest) will be convertible at a conversion price equal to 70% of
the initial offering price of the Company Common Stock in the
Regulation A Offering, subject to a customary beneficial ownership
limitation of 9.99%, which may be waived by GS Capital on 61
days’ notice to the Company.  The conversion price is subject to
customary adjustments for any stock splits, etc. which occur
following the determination of the conversion price.

The June 2021 GS Capital Note contains customary events of default,
including, but not limited to:

   * if the Company fails to pay the then-outstanding principal
     amount and accrued interest on the June 2021 GS Capital Note
on
     any date any such amounts become due and payable, and any such

     failure is not cured within three business days of written
     notice thereof by GS Capital; or

   * the Company fails to remain compliant with the Depository
Trust
     Company, thus incurring a "chilled" status with DTC; or

   * any trading suspension is imposed by the SEC under Section
     12(j) of the Exchange Act or Section 12(k) of the Exchange
Act;
     or

   * the occurrence of any delisting of the Company Common Stock
     from any securities exchange on which the Company Common Stock

     is listed or suspension of trading of the Company Common Stock

     on the OTC Markets.

If an event of default has occurred and is continuing, GS Capital
may declare all or any portion of the then-outstanding principal
amount of the June 2021 GS Capital Note, together with all accrued
and unpaid interest thereon, due and payable, and the June 2021 GS
Capital Note shall thereupon become immediately due and payable in
cash and GS Capital will also have the right to pursue any other
remedies that GS Capital may have under applicable law.  In the
event that any amount due under the June 2021 GS Capital Note is
not paid as and when due, such amounts shall accrue interest at the
rate of 18% per year, simple interest, non-compounding, until
paid.

As disclosed in the Company's Current Report on Form 8-K filed with
the SEC on May 5, 2021, on March 11, 2021, the Company entered into
a securities purchase agreement with Labrys Fund, LP, pursuant to
which the Company issued a 10% promissory note with a maturity date
of March 11, 2022, in the principal sum of $1,000,000.  Pursuant to
the terms of the Labrys Note, the Company agreed to pay to
$1,000,000 to Labrys and to pay interest on the principal balance
at the rate of 10% per annum.

In addition, the Labrys Note provides that, if (i) the Labrys Note
is still outstanding; and (ii) since the issuance of the Labrys
Note, the Company has received cash proceeds from any source of
series of sources of $1,500,000, then Labrys shall have the right
to require the Company to apply up to 50% of any future proceeds
received by the Company to repay the outstanding balance of the
Labrys Note.

The Company has now raised over $1,500,000 since the issuance of
the Labrys Note on March 11, 2021, and therefore, Labrys has the
right to demand up to 50% of the proceeds received by the Company
from the issuance of the June 2021 GS Capital Note – or $250,000.
As of June 9, 2021, Labrys has not yet made a demand for $250,000
from the Company.  If Labrys does make such a demand, the Company
intends to pay Labrys from the proceeds of the June 2021 GS Capital
Note.

                       About Clubhouse Media

Las Vegas, Nevada-based Clubhouse Media Group, Inc. operates a
global network of professionally run content houses, each of which
has its own brand, influencer cohort and production capabilities.
The Company offers management, production and deal-making services
to its handpicked influencers, a management division for individual
influencer clients, and an investment arm for joint ventures and
acquisitions for companies in the social media influencer space.
Its management team consists of successful entrepreneurs with
financial, legal, marketing, and digital content creation
expertise.

Clubhouse Media reported a net loss of $2.58 million for the year
ended Dec. 31, 2020, compared to a net loss of $74,764 for the year
ended Dec. 31, 2019.

Spokane, Washington-based Fruci & Associates II, PLLC, the
Company's auditor since 2020, issued a "going concern"
qualification in its report dated March 15, 2021, citing that the
Company has net losses and negative working capital.  These factors
raise substantial doubt about the Company's ability to continue as
a going concern.


COSMOLEDO LLC: $2.98MM Sale to MK USA to Fund Plan
--------------------------------------------------
Cosmoledo, LLC and its Debtor Affiliates filed with the U.S.
Bankruptcy Court for the Southern District of New York a Disclosure
Statement to accompany Plan of Liquidation dated June 10, 2021.

Cosmoledo, a Delaware limited liability company, was formed on
December 21, 2010, and opened its first Store located at 1294 Third
Avenue in New York City in 2012. Until recently the Company
operated 16 locations (each a "Store," and collectively, the
"Stores") in New York City. Each of the other Debtors in these
Cases is a New York Limited Liability Company whose sole member is
Cosmoledo.

Prior to the Petition Date, the Debtors, in their business
judgement and following analysis and evaluation of various
restructuring alternatives, determined that a sale of substantially
all of its assets would maximize value to its estates. The Debtors
ultimately chose MK USA as the stalking horse bidder as a result of
this process.

The Debtors proceeded with a hearing to approve the sale to MK USA
on October 29, 2020. On November 2, 2020, the Bankruptcy Court
entered an order approving the Sale pursuant to the Stalking Horse
APA. The Sale closed on the same day and as contemplated in the
Stalking Horse APA, the Debtors received cash sales proceeds in the
amount of $2,978,390.00.

To avoid immediate and costly litigation, the Debtors, the
Committee, Santander, and the SBA entered into good faith
negotiations in an effort to resolve all disputes relating to the
PPP Loan, the Santander Claim, and the distribution of remaining
PPP Loan proceeds pursuant to the Plan. The Committee, Santander,
and the SBA have all agreed to support the Plan as filed. Creditors
are urged to review the Plan in its entirety to ascertain all the
details of the agreement, however the material terms of the
agreement embodied in the Plan are as follows:

     * Claims relating to costs or expenses that constitute
"authorized uses" as defined under the CARES Act and additional SBA
guidance, including Allowed Lease Rejection Damages Claims in an
amount not to exceed the cap established by the Rejection Damages
Allocation shall constitute "PPP Eligible Claims" and will receive
treatment in accordance with Class 3 under the Plan.

     * The Committee, Santander, and the SBA agree: (i) to support
and take all reasonable steps necessary to consummate the Plan and
all of the transactions necessary to confirm and substantially
consummate the Plan; (ii) to negotiate in good faith any agreement
or other document referenced in, or reasonably necessary or
desirable to confirm and substantially consummate the Plan; (iii)
to timely deliver all such Definitive Documentation such that the
other Parties shall have sufficient time to review and provide
comments on the same; (iv) to make all reasonable efforts to seek
entry of a final order of the Bankruptcy Court confirming the Plan
contemplated and cause the Effective Date contemplated; and (v) to
refrain from taking any action that would interfere with, delay, or
postpone the effectuation of the Plan, including the approval of
the Disclosure Statement and the confirmation and consummation of
the Plan.

     * The Santander Claim will be allowed as a Class 3 Claim under
the Plan in the full and final amount of $5,373,536.

The Plan provides for the liquidation of any remaining Assets and
distribution thereof in accordance with the Plan on and after the
Effective Date. All Assets will be transferred to a Liquidation
Trust, and the Liquidation Trustee will (a) establish the Reserves,
(b) make, or cause to be made, Distributions pursuant to the Plan,
(c) liquidate and/or administer the Assets, (d) commence,
prosecute, settle or otherwise resolve all objections to Disputed
Claims, (e) assert, prosecute, continue and settle all Causes of
Action, and (f) take any and all other actions not inconsistent
with the terms of the Plan that are appropriate or necessary to
effectuate the terms of the Plan and close the bankruptcy case.

Class 3 consists of all Allowed PPP Eligible Claims. Holders of
Allowed Class 3 Claims will be entitled to receive a Pro Rata
Distribution of Trust Units equal to (i) the Pro Rata Distribution
of Remaining Cash, plus (ii) 20% of the Net PPP Cash Balance after
payment of, or Reserves for, all Class 1 Claims, Administrative
Claims, Priority Tax Claims, Class 2 Claims and the expenses of the
Liquidation Trust.

Class 4 consists of all Allowed General Unsecured Claims that are
not PPP Eligible Claims. Holders of an Allowed Class 4 Claims are
entitled to receive a Pro Rata Distribution of Trust Units equal to
(i) the Pro Rata Distribution of Remaining Cash, less (ii) 20% of
the Net PPP Cash Balance after payment of, or Reserves for, all
Class 1 Claims, Administrative Claims (including Professional Fee
Claims), Priority Tax Claims, and Class 2 Claims and the expenses
of the Liquidation Trust.

Based upon the results of the Bar Date, there have been 350 Claims
filed against the Debtors totaling approximately $35,386,217.42. At
this time it is difficult to estimate the percentage Distribution
to the holders of Allowed Claims given that the amount of fees and
expenses necessary to confirm the Plan and the expenses of the
Liquidation Trust are not easily estimable at this point in time,
and the actual amount of the recovery to holders of Class 3 Claims
and Class 4 Claims may be adjusted based upon the results of the
claims reconciliation process and the outcome of any Causes of
Action undertaken by the Debtors and/or the Liquidation Trustee.

Class 6 consists of all Allowed Intercompany Interests. Class 6
Interests, shall be canceled, released, and extinguished as of the
Effective Date, and will be of no further force or effect, and no
Distributions shall be made on account of any Intercompany
Interests.

Class 7 consists of all Allowed Interests in Cosmoledo, LLC. Class
7 Interests, shall be canceled, released, and extinguished as of
the Effective Date, and will be of no further force or effect, and
no Distributions shall be made on account of any Intercompany
Interests.

All of the equity in Debtor 668 Bronx Commissary, LLC was sold to
MK USA under the Sale Order. Accordingly, the Debtors no longer
hold any interest in 668 Bronx Commissary, LLC.

Attorneys for the Debtors:

     Andrew R. Gottesman, Esq.
     CeCe M. Cole, Esq.
     Gabriel Altman, Esq.
     Mintz & Gold LLP
     600 Third Avenue, 25th Fl.
     New York, NY 10016
     Tel: (212) 696-4848
     Fax: (212) 696-1231
     Email: gottesman@mintzandgold.com
            altman@mintzandgold.com
            cole@mintzandgold.com

                        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.


CRYSTAL FOUNTAIN: Gets OK to Tap Stevenson & Bullock as Counsel
---------------------------------------------------------------
Crystal Fountain Chapel Funeral Home, LLC received approval from
the U.S. Bankruptcy Court for the Eastern District of Michigan to
employ Stevenson & Bullock, PLC to serve as legal counsel in its
Chapter 11 case.

The firm received $10,105.50 for pre-bankruptcy fees and expenses
from the Debtor.

Elliot Crowder, Esq., a member of Stevenson & Bullock, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Elliot G. Crowder, Esq.
     Stevenson & Bullock, PLC
     26100 American Drive, Suite 500
     Southfield, MI 48034
     Telephone: (248) 354-7906
     Facsimile: (248) 354-7907
     Email: ecrowder@sbplclaw.com
  
            About Crystal Fountain Chapel Funeral Home

Crystal Fountain Chapel Funeral Home, LLC filed a voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Mich. Case No. 21-44190) on May 12, 2021, listing under $1
million in both assets and liabilities. Elder Melvin Lewis,
responsible person, signed the petition. Judge Lisa S. Gretchko
oversees the case. Stevenson & Bullock, PLC serves as the Debtor's
counsel.


CVR PARTNERS: S&P Rates New $550MM Senior Secured Notes 'B'
-----------------------------------------------------------
S&P Global Ratings assigned its 'B' issue-level rating and '3'
recovery ratings to CVR Partners L.P.'s proposed $550 million
senior secured notes due 2028. The '3' recovery rating indicates
its expectation for meaningful (50%-70%; rounded estimate: 55%)
recovery in the event of a default.

The company plans to use the proceeds from these notes to repay a
portion of its $645 million 9.25% notes due 2023. Pro forma for the
transaction, S&P expects CVR's capital structure to comprise the
proposed $550 million notes due 2028 and a $95 million stub of the
existing 2023 notes. The proposed 2028 notes will rank pari passu
with the 2023 notes and will have a first-priority lien on the
company's assets. The notes will be co-issued by CVR Nitrogen
Finance Corp.

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

S&P said, "Our simulated default scenario envisions a default
occurring in 2024 as the global market is flooded with an excess
supply of nitrogen-based fertilizer products, such as ammonia and
urea ammonium nitrate (UAN), which causes prices to plummet. In
addition, we assume operational challenges at both the company's
East Dubuque and Coffeyville facilities that result in reduced
production. Collectively, market and operational challenges mean
the partnership cannot refinance its $645 million of outstanding
notes because of its lower cash flow prospects, which subsequently
leads it to default. At the same time, we assume that the
asset-based lending (ABL) credit facility is 60% drawn and all debt
includes six months of prepetition interest."

Simulated default assumptions

-- Simulated year of default: 2024
-- Valuation method: Enterprise value approach
-- Multiple: 5x
-- EBITDA at emergence: $82 million.

Simplified waterfall

-- Net enterprise value (after 5% administrative costs): $388
million
-- Priority secured debt claims: $16 million
-- Collateral available to first-lien debt: $372 million
-- Secured first‐lien debt claims: $667 million
    --Recovery expectations: 50%-70% (rounded estimate: 55%)



DETROIT SERVICE: S&P Places 'B' Bond Rating on Watch Developing
---------------------------------------------------------------
S&P Global Ratings placed its 'B' long-term rating on Michigan
Finance Authority's series 2011 public school academy limited
obligation revenue and refunding bonds, issued for Detroit Service
Learning Academy (DSLA) on CreditWatch with developing
implications.

On March 11, 2021, S&P had placed the rating on DSLA on CreditWatch
with negative implications to reflect the immediate refinancing
risk associated with the school's series 2014A and 2014B bonds (not
rated), which have a $6.075 million bullet maturity coming due
Sept. 1, 2021. Since then, DSLA has worked with its underwriter and
current bondholders, with plans to refinance all its existing debt
through a limited public offering this summer.

"The CreditWatch with developing implications reflects our view
that we could raise or lower the rating within the next 90 days
based on either the continuation or resolution of the refinancing
risk associated with the debt coming due," said S&P Global credit
analyst Mel Brown. The planned series 2021 fixed-rate, 20-year
maturity bonds are expected to refinance DSLA's series 2011 and
2014 debt at the series 2011 bonds' earliest call date, which is
July 1, 2021. Though S&P believes that DSLA plans to refinance its
debt are credible, the successful closing of the series 2021 bond
sale would resolve our concerns for the immediate event risk and
enables it to resolve the CreditWatch within the next 90 days.

Outside of the refinancing risk, DSLA's profile has strengthened in
recent years with a steady enrollment base, recent charter renewal
for a five-year term through 2026, and improved financial metrics
reflecting a demonstrated trend of coverage above 1x and growing
liquidity in line with peers at the 'BB' rating category. S&P would
likely raise the rating by multiple notches if DSLA is successful
in refinancing its debt with closing of the planned 2021 bond
transaction.

S&P said, "While we view DSLA's plans as credible, we believe there
are still liquidity and market access concerns at the current
rating level. We would lower the rating by multiple notches if DSLA
plans to issue the series 2021 debt fall through, or if an event of
default on its series 2014 debt is triggered, thereby causing a
cross-default of the rated series 2011 bonds. We will continue to
monitor the impact of this action and anticipate revising the
rating and outlook for DSLA within the next 90 days as soon as
there is an update on the series 2021 transaction closing."

Following the proposed refinancing, total pro forma debt consisting
solely of the series 2021 bonds is expected to be about $16.5
million based on a 20-year, fixed-rate, amortization schedule. This
translates to pro forma lease-adjusted maximum annual debt service
(MADS) of about $1.65 million, which includes a $356,000 annual
lease expense for its Oak Park facilities. The series 2021 bonds
are expected to be a general obligation of the academy, payable
from any legally available funds generated or held by DSLA, and
secured by a first-mortgage lien on the entire campus, debt service
reserve funded at MADS, and a direct intercept of 20% of the
academy's state aid by the state treasurer to the bond trustee for
payment of debt service. This is the maximum spending allowance
established under Michigan statute for facility-related debt or
lease payments.



E2OPEN LLC: S&P Affirms 'B' Issuer Credit Rating, Outlook Stable
----------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on
U.S.-based supply chain management (SCM) software provider E2open
LLC and its existing 'B' issue-level on the company's first-lien
debt. The recovery rating remains '3'.

The stable outlook reflects S&P's view that with an increased
proportion of predictable and sticky subscription revenue streams,
accelerating organic growth opportunities, and cost-savings
opportunities from the Blujay acquisition, E2open should be able to
deliver strong operating performance.

E2open LLC announced its plan to acquire BluJay Solutions Ltd. in a
stock and cash transaction valued at $1.7 billion.

E2open plans to partially fund a portion of this cash consideration
with proceeds from a $380 million add-on (fungible) to its existing
senior secured term loan. It is also seeking to upsize its existing
undrawn $75 million revolving credit facility by $30 million.

S&P said, "Credit metrics are weaker than previously expected now
that we include E2open's contingent liabilities in our adjusted
debt calculations. On April 12, 2021, the SEC issued a staff
statement on the accounting and reporting treatment of special
purpose acquisition companies (SPACs) warrants. Under the
statement, public and private placement warrants could be accounted
as liabilities and marked-to-market each reporting period if the
possibility of a cash settlement fell outside the control of a
company. E2open recently amended its accounting treatment and
recorded liabilities on its balance sheet totaling $220 million per
this updated guidance. E2open has also recorded a liability of
$50.1 million related to its Tax Receivable Agreement with certain
parties holding class A equity, which requires E2open LLC to pay
85% of the tax savings it realizes due to a step up in the tax
basis as a result of the de-SPAC. Although our base case assumes
these liabilities should be largely non-cash in nature and thus
unlikely to affect cash flow generation or liquidity negatively, we
now include these liabilities in our adjusted debt calculations.
Consequently, S&P Global Ratings-adjusted leverage for the 12
months ended February 28, 2021, weakens to about 8.8x, compared to
about 5.9x excluding these liabilities.

"The stable outlook reflects our view that with an increased
proportion of predictable and sticky subscription revenue streams,
accelerating organic growth opportunities, and cost-savings
opportunities from the Blujay acquisition, E2open should be able to
deliver strong operating performance. Over the next 12 months, we
project this will enable E2open to maintain a free operating cash
flow (FOCF) to debt ratio of at least 5% and gradually reduce its
S&P Global Ratings-adjusted leverage to about 6.5x by the end of
its fiscal 2023."

S&P would consider lowering its rating on E2open if:

-- Operating performance significantly underperforms our forecast
such that it weakens FOCF to debt below 5%, and S&P Global

-- Ratings-adjusted leverage remains above 7x.

-- It adopts more aggressive financial policies that result in the
same credit metrics.

An upgrade is highly unlikely over the next 12 to 24 months, given
stretched credit metrics. However, S&P could consider an upgrade if
E2open reduces its leverage below 5x over the next 12 months, and
it expects its financial policies, including acquisitions, would
enable it to sustain its leverage at this level or below.



ENERGIZER GAMMA: S&P Rates EUR650MM Senior Unsecured Notes 'B+'
---------------------------------------------------------------
S&P Global Ratings assigned its 'B+' issue-level rating and '5'
recovery rating to the EUR650 million of euro-denominated senior
unsecured notes due 2029 that will be issued by Energizer Holdings
Inc.'s subsidiary Energizer Gamma Acquisition B.V. and guaranteed
by the parent and its domestic restricted subsidiaries. The '5'
recovery rating indicates our expectation for modest (10%-30%;
rounded estimate: 10%) recovery in the event of a payment default.
The company will use the net proceeds from these notes to refinance
its existing EUR650 million euro-denominated 4.625% senior
unsecured notes due 2026, thus the transaction will be leverage
neutral. S&P estimates that Energizer had about $3.4 billion of
total debt outstanding as of March 31, 2021.

S&P said, "All of our existing ratings on Energizer Holdings Inc.
are unchanged. The company has reported strong increases in its
top-line revenue since the early stages of the COVID-19 pandemic,
but higher operating costs have prevented it from delivering on its
profit and deleveraging expectations. We believe management has
addressed capacity constraints that led to customer fines and
higher air freight charges, though we expect rising transportation,
labor, and commodity costs--as well as shifts in consumer
purchasing toward lower-margin channels--to continue to pressure
its margins. The company has fully hedged its commodity exposure
for the remainder of fiscal year 2021 and recently announced price
increases to help alleviate some of its margin pressure. The
negative outlook reflects the potential that we will lower our
rating at any time over the next 12 months if we do not believe
Energizer will improve and sustain leverage below 5x due to more
aggressive financial policies or a weaker-than-expected operating
performance."



FIRST FLORIDA LIVING: Ombudsman Files Tenth Report
--------------------------------------------------
Michael Phillips, Patient Care Ombudsman for First Florida Living
Options, LLC, filed a Tenth Ombudsman Report, telling the Court
that the (i) nursing home and (ii) assisted living facility
operated by the Debtor are now owned by Hawthorne Ocala Operations
LLC, pursuant to the records of the Florida Agency for Health Care
Administration (AHCA).

The PCO disclosed these findings for each of Hawthorne Center for
Rehabilitation and Healing of Ocala and Hawthorne Inn of Ocala:

             A. Hawthorne Center for Rehabilitation
                and Healing of Ocala (Nursing Home)

   a. The 120-bed capacity nursing home, Hawthorne Health and Rehab
of Ocala was called Hawthorne Center for Rehabilitation and Healing
of Ocala effective April 2021.  The nursing home is managed by
Summit Care II, Inc. under a new ownership, pursuant to a
Court-approved sale;  

   b. Aaron Coppola was replaced by Dena Goldberg, as new
administrator, after Mr. Coppola's resignation effective May 7,
2021;

   c. One staff member recently tested positive for COVID-19;
accordingly, the facility requires N-95 masks to be worn by all
staff and visitors;

   d. The facility had to postpone resumption of its planned church
services due to the COVID-positive staff member, but resumed such
services by the end of the reporting period.

   e. The facility had to postpone resumption of its planned church
services due to the COVID-positive staff member, but resumed such
services by the end of the reporting period;

   f. A new provider, Infinite Care, is taking over medical
management of the facility but residents have the right to choose
their own medical provider.  One physician is leaving as a provider
but the medical director will remain;

   g. Medical records at Hawthorne Center for Rehabilitation and
Healing of Ocala are stored electronically on a server that is
inaccessible to unauthorized persons.

        B. Hawthorne Inn of Ocala (Assisted-Living Facility)

   a. The assisted living facility, Hawthorne Inn of Ocala, has
retained its name.  The facility is authorized to provide services
to a maximum of 36 residents;

   b. The Hawthorne Inn exceeded the staffing requirement (of 253
staffing hours per week) during the reporting period;

   c. The facility door is locked so staff are able to screen each
individual entering the building.  Those entering the facility were
screened with the COVID questions and temperature check. Hand
sanitizer was readily available throughout the building.

   d. Medical records at Hawthorne Inn are kept in a separate room
which is locked and inaccessible to unauthorized persons.

Hawthorne Center for Rehabilitation and Healing of Ocala manages
all the supplies, orders, and contracts for the nursing facility
and the assisted living facility. There have been no apparent
lapses in purchases or services.  The PCO found that satisfactory
medical care is being maintained at both facilities.

A copy of the Tenth Ombudsman Report is available at
https://bit.ly/3xfMf4o at PacerMonitor.com at no charge.

              About First Florida Living Options, LLC

First Florida Living Options LLC, formerly known as Surrey Place of
Ocala, operated the Hawthorne Health and Rehab of Ocala, Hawthorne
Village of Ocala, and Hawthorne Inn of Ocala.  

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

Judge Jerry A. Funk oversees the case.

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

Michael Phillips has been appointed as patient care ombudsman.

On April 28, 2021, Judge Funk entered an order confirming the
Debtor's Chapter 11 Plan of Reorganization as Modified.

Effective April 2021, the 120-bed capacity nursing home, Hawthorne
Health and Rehab of Ocala was called Hawthorne Center for
Rehabilitation and Healing of Ocala, and managed by Summit Care II,
Inc., under new ownership, pursuant to a Court-approved sale.



FIRST TO THE FINISH: Michael E. Collins Named Ch.11 Trustee
-----------------------------------------------------------
The Bankruptcy Court is scheduled to consider at a hearing today
the request of Nancy J. Gargula, United States Trustee for Region
10, for an order approving the appointment of Michael E. Collins as
Chapter 11 Trustee for First to the Finish Kim and Mike Viano
Sports Inc.

The U.S. Trustee disclosed that prior to appointing Mr. Collins,
she has consulted with the Debtor's counsel and the respective
counsel of the Debtor's creditors -- CNB Bank & Trust, N.A.; Nike
USA, Inc.; and Bank of Springfield -- regarding the appointment.
The U.S. Trustee also disclosed that she has not appointed an
Official Committee of Unsecured Creditors, or any other Official
Committee, in the Debtor's case.

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

A hearing on the motion is scheduled for June 15, 2021 at 9 a.m.

                   About First to the Finish Kim
                    and Mike Viano Sports Inc.

First to the Finish Kim and Mike Viano Sports Inc. sells sporting
goods, hobbies, and musical instruments.

First to the Finish Kim and Mike Viano Sports filed its voluntary
petition for relief under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Ill. Case No. 20-30955) on October 7, 2020. The petition was
signed by Mike Viano, president. At the time of filing, the Debtor
estimated $1 million to $10 million in both assets and
liabilities.

Judge Laura K. Grandy oversees the case.

The Debtor is represented by Carmody MacDonald P.C.



GAIA INTERACTIVE: Cash Collateral Deal OK'd Thru Aug. 9
-------------------------------------------------------
Judge Stephen L. Johnson of the U.S. Bankruptcy Court for the
Northern District of California has approved the stipulation Gaia
Interactive, Inc. entered into with its secured creditor, Cathay
Bank, authorizing the Debtor to use cash collateral on a final
basis through August 9, 2021, and provide adequate protection.

The Debtor is authorized to use the cash collateral of Cathay
pursuant to the terms and conditions contained in the Stipulation
and the budget.

In exchange for cash collateral access, the Debtor will pay Cathay
Bank $3,750 every Monday, for the preceding week, by automatic
transfer/electronic funds as adequate protection for its interest
in the cash collateral. Cathay Bank is also granted a post-petition
lien on all assets of the Debtor, to the same extent of Cathay
Bank's valid and perfected security interest in its pre-petition
collateral.  Cathay Bank will be allowed an administrative priority
claim to the extent the replacement lien is insufficient to cover
Cathay's adequate protection claims.

Cathay's Post-Petition Replacement Lien and administrative priority
claim will not extend to claims for relief arising under the
Bankruptcy Code (including claims arising under 11 U.S.C. section
506(c), 544, 545, 547, 548, and 549 thereof). The Post-Petition
Replacement Lien and administrative priority claim will be
subordinated only to the compensation and expense reimbursement of
a subsequently appointed chapter 7 trustee, the compensation of the
Subchapter V Trustee appointed in the case, to the extent of the
pre-petition retainer in the amount of $183,163.09 paid to the
Debtor's counsel, Binder & Malter LLP, and the pre-petition
retainer in the amount of $25,000 paid to BPM LLP, and up to $5,600
for PAI Accountancy, LLP, the proposed tax accountant of the Debtor
(as a flat fee for the payment of the Debtor's 2020 income tax
returns). Cathay will retain its rights as a creditor of Derek Liu
regarding any and all transfers of assets Mr. Liu has made; Mr. Liu
will retain all of his rights and defenses.

Cathay may apply for an order requesting relief from the automatic
stay upon 14 calendar days' written notice to the Debtor, its
counsel, a Trustee if any, the U.S. Trustee, the twenty largest
unsecured creditors and other persons or entities who have
requested notice in the bankruptcy case. Cathay may request that
the Court shorten such time for cause at Cathay's sole discretion.

A continued hearing on the matter is scheduled for August 3 at 2
p.m. in the event the Debtor and Cathay are not able to agree upon
terms for a further extension of the Budget for the time period
after August 9.

A copy of the order is available for free at https://bit.ly/3gtgk9J
from PacerMonitor.com.

                     About Gaia Interactive, Inc.

Gaia Interactive, Inc., -- doing business under several names such
as Gaia Online; Gaia Online, LLC; Ravel Labs LLC and Unrave -- owns
and operates online communities platform in Santa Clara,
California.  The Debtor filed a Chapter 11 petition (Bankr. N.D.
Cal. Case No. 21-50660) on May 12, 2021 in the U.S. Bankruptcy
Court for the Northern District of California, signed by James Cao,
CEO.   

As of the Petition Date, the Debtor has $567,616 in total assets
and $8,193,464 in total liabilities.  Judge Stephen L. Johnson
oversees the case.  Binder & Malter, LLP represents the Debtor as
counsel.  

Monique D. Jewett-Brewster, Esq., at Hopkins & Carley, A Law
Corporation, represents Cathay Bank.


GAMESTOP CORP: Incurs $66.8 Million Net Loss in First Quarter
-------------------------------------------------------------
GameStop Corp. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $66.8
million on $1.28 billion of net sales for the 13 weeks ended May 1,
2021, compared to a net loss of $165.7 million on $1.02 billion of
net sales for the 13 weeks ended May 2, 2020.

As of May 1, 2021, the Company had $2.56 billion in total assets,
$1.68 billion in total liabilities, and $879.5 million in total
stockholders' equity.

As of May 1, 2021, the Company had $770.8 million in cash and
restricted cash, compared to $583.9 million in cash and restricted
cash in the prior year.  The Company had no borrowings under its
asset-based revolving credit facility and no long-term debt.

On April 26, 2021, the Company announced it raised approximately
$551.7 million in net proceeds through the issuance of 3.5 million
shares of common stock under its "at-the-market" equity offering
program, resulting in total shares outstanding of approximately
71.9 million.  The Company has used and intends to continue using
net proceeds to accelerate GameStop's transformation as well as for
general corporate purposes and further strengthening the balance
sheet.

On April 30, 2021, the Company completed its voluntary early
redemption of $216.4 million in principal amount of its 10.0%
Senior Notes due 2023 on April 30, 2021.  This voluntary early
redemption covered the entire amount of the outstanding 10.0%
Senior Notes, which represented all of the Company's long-term
debt.

In addition, the Company intends to file with the U.S. Securities
and Exchange Commission a prospectus supplement to the base
prospectus included in the Company's shelf registration statement
on Form S-3 (File No. 333-251197) under which the Company may offer
and sell up to 5 million shares of its common stock, from time to
time, in "at-the-market" offerings.  The Company intends to use net
proceeds for general corporate purposes as well as for investing in
growth initiatives and maintaining a strong balance sheet.  The
timing and amount of any sales of shares, if any, will depend on a
variety of factors, including prevailing market conditions, the
trading price of shares and other factors as determined by the
Company.

In light of the Company's efforts to strengthen its balance sheet
including the paydown of its debt obligations, the Company projects
it will have adequate liquidity for the next 12 months and the
foreseeable future to maintain normal operations.

GameStop said, "The COVID-19 pandemic remains an evolving situation
and its impact on our business, operating results, cash flows and
financial conditions will depend on the geographies impacted by the
virus, the ongoing economic effect of the pandemic, the additional
economic stimulus programs introduced by governments, and the
timing of the post-pandemic economic recovery.  Even as we continue
to comply with all governmental health and safety requirements for
our associates and customers while resuming and maintaining
substantially full operations, the persistence and potential
resurgence of the COVID-19 pandemic may require us to temporarily
close stores again in future periods or introduce modified
operating schedules and may impact customer behaviors, including a
potential reduction in consumer discretionary spending.  These
developments could increase asset recovery and valuation risks.
Further, the uncertainties in the global economy could impact the
financial viability of our suppliers, which may interrupt our
supply chain and require other changes to operations.  In light of
the foregoing, the extent and duration of the COVID-19 pandemic,
and responses of governments, customers, suppliers and other third
parties, may materially adversely impact our business, financial
condition, results of operations and cash flows."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1326380/000132638021000066/gme-20210501.htm

                            About GameStop

GameStop Corp., a Fortune 500 company headquartered in Grapevine,
Texas, is a specialty retailer offering games and entertainment
products through its E-Commerce properties and thousands of
stores.

GameStop reported a net loss of $215.3 million for fiscal year
2020, compared to a net loss of $470.9 million for fiscal year
2019, and a net loss of $673 million for fiscal year 2018.  As of
Jan. 30, 2021, the Company had $2.47 billion in total assets, $2.03
billion in total liabilities, and $436.7 million in total
stockholders' equity.


GDC TECHNICS: Committee Taps Berkeley as Financial Advisor
----------------------------------------------------------
The official committee of unsecured creditors of GDC Technics, LLC
seeks approval from the U.S. Bankruptcy Court for the Western
District of Texas to employ Berkeley Research Group, LLC as its
financial advisor.

The firm's services include:

   a. assisting the committee in assessing the Debtor's financial
performance relative to projections and any relevant operational
issues on an ongoing basis;

   b. monitoring liquidity and cash flows throughout the Debtor's
Chapter 11 case and scrutinizing cash disbursements and capital
requirements;

   c. analyzing the Debtor's business plan or operational
restructuring and monitoring the implementation of any strategic
initiatives;

   d. assisting the committee in its assessment of the Debtor's
employee needs and related costs, including (if any) prior or
potential post-petition employee bonuses or retention payments, and
providing expert testimony related thereto;

   e. assisting in the development and review of a cost-benefit
analysis with respect to the assumption or rejection of executory
contracts and leases;

   f. providing support for the committee's legal counsel as
necessary to address issues for which they have been engaged;

   g. analyzing relief requested by the Debtor in connection with
their cash management system;

   h. analyzing both historical and ongoing related party
transactions;

   i. advising the committee in its analysis of the Debtor's and
non-debtor affiliates' historical, current and projected financial
affairs;

   j. assisting in the review of financial-related disclosures;

   k. assisting the committee in reviewing and evaluating any court
motions, applications, or other forms of relief filed in the case;

   l. reviewing any potential pre-bankruptcy liens of secured
parties;

   m. identifying and developing strategies related to the Debtor's
intellectual property;

   n. evaluating and participating in any sale process that may be
effectuated to ensure it proceeds in the most efficient manner to
maximize recoveries to the unsecured creditors;

   o. advising the committee with respect to any potential
preference payments, fraudulent conveyances, and other potential
causes of action that the Debtor's estates may hold against
insiders and third parties;

   p. providing support to the committee regarding potential
litigation strategies;

   q. monitoring the Debtor's claims management process, including
analyzing all classes of claims and guarantees and summarizing
claims by entity, and preparing a waterfall of expected recoveries
to creditor classes under various settlement scenarios;

   r. reviewing liquidity, cash flow, and budget projections and
forecasts in connection with any proposed plan of reorganization or
business plan;

   s. working with the Debtor's tax advisors to ensure that any
restructuring or sale transaction is structured in a tax efficient
manner;

   t. attending committee meetings and court hearings as may be
required; and

   u. other services including rendering expert testimony, issuing
expert reports and preparing litigation, valuation or forensic
analyses requested by the committee.

The firm's hourly rates are as follows:

   Managing Director            $860 to $1,150 per hour
   Director                     $600 to $895 per hour
   Professional Staff           $250 to $770 per hour
   Support Staff                $125 to $275 per hour

Berkeley will also receive reimbursement for out-of-pocket expenses
incurred.

Jay Borow, managing director at Berkeley, 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:

     Jay Borow
     Berkeley Research Group, LLC
     810 Seventh Avenue, Suite 4100
     New York, NY 10019
     Tel: (212) 205-9320

                        About GDC Technics

Headquartered in Fort Worth, Texas, GDC Technics LLC --
https://www.gdctechnics.com/ -- is a global aerospace company with
expertise in engineering and technical services, modifications,
electronic systems, R&D, and MRO services.

GDC Technics sought Chapter 11 bankruptcy protection (Bankr. W.D.
Texas Lead Case No. 21-50484) on April 26, 2021. CEO Brad Foreman
signed the petition. At the time of the filing, the Debtor had
between $10 million and $50 million in both assets and liabilities.
The case is handled by Judge Craig A. Gargotta.

The Debtor tapped Wick Phillips Gould & Martin, LLP and
SierraConstellation Partners, LLC as its bankruptcy counsel and
restructuring advisor, respectively. Carl Moore, managing director
at SierraConstellation, serves as the Debtor's chief restructuring
officer.

Oliver Zeltner of Jones Day is representing Boeing Co. Gabe Morgan
of Weil, Gotshal & Manges is representing the pre-bankruptcy
lenders.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of GDC
Technics, LLC. The committee tapped Troutman Pepper Hamilton
Sanders LLP as bankruptcy counsel, Kane Russell Coleman Logan PC as
local counsel, and Berkeley Research Group, LLC as financial
advisor.


GDC TECHNICS: Committee Taps Kane Russell as Local Counsel
----------------------------------------------------------
The official committee of unsecured creditors of GDC Technics, LLC
seeks approval from the U.S. Bankruptcy Court for the Western
District of Texas to employ Kane Russell Coleman Logan, PC as local
counsel.

The firm's services include:

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

   b. assisting the committee in its consultations with the Debtor
relating to the administration of the case;

   c. analyzing the claims of creditors and the Debtor's capital
structure and negotiating with the holders of claims and, if
appropriate, equity interests;

   d. investigating the acts, conduct, assets, liabilities and
financial condition of the Debtor and other parties involved with
the Debtor, and the operation of the Debtor's businesses;

   e. analyzing intercompany transactions and issues relating to
non-debtor affiliates;

   f. assisting the committee in its analysis of, and negotiations
with the Debtor or any other third party concerning matters related
to, among other things, the assumption or rejection of
non-residential real property leases and executory contracts, asset
dispositions, financing of other transactions and the terms of a
plan of reorganization for the Debtor;

   g. advising the committee as to its communications, if any, to
the general creditor body regarding significant matters in the
case;

   h. representing the committee at all hearings and other
proceedings;

   i. reviewing, analyzing and advising the committee with respect
to all applications, orders, statements of operations and schedules
filed with the court;

   j. assisting the committee in preparing pleadings and
applications as may be necessary in furtherance of the committee's
interests and objectives; and

   k. other necessary legal services.

Kane Russell's hourly rates are as follows:

     Partners              $350 to $750 per hour
     Associates            $295 to $425 per hour
     Paralegals            $125 to $260 per hour

The firm will also receive reimbursement for out-of-pocket expenses
incurred.

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

The firm can be reached at:

     John J. Kane, Esq.
     Kane Russell Coleman Logan PC
     901 Main Street, Suite 5200
     Dallas, TX 75202
     Direct: 214-777-4261
     Main: 214-777-4200
     Fax: (214) 777-4299
     Email: jkane@krcl.com

                        About GDC Technics

Headquartered in Fort Worth, Texas, GDC Technics LLC --
https://www.gdctechnics.com/ -- is a global aerospace company with
expertise in engineering and technical services, modifications,
electronic systems, R&D, and MRO services.

GDC Technics sought Chapter 11 bankruptcy protection (Bankr. W.D.
Texas Lead Case No. 21-50484) on April 26, 2021. CEO Brad Foreman
signed the petition. At the time of the filing, the Debtor had
between $10 million and $50 million in both assets and liabilities.
The case is handled by Judge Craig A. Gargotta.

The Debtor tapped Wick Phillips Gould & Martin, LLP and
SierraConstellation Partners, LLC as its bankruptcy counsel and
restructuring advisor, respectively. Carl Moore, managing director
at SierraConstellation, serves as the Debtor's chief restructuring
officer.

Oliver Zeltner of Jones Day is representing Boeing Co. Gabe Morgan
of Weil, Gotshal & Manges is representing the pre-bankruptcy
lenders.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of GDC
Technics, LLC. The committee tapped Troutman Pepper Hamilton
Sanders LLP as bankruptcy counsel, Kane Russell Coleman Logan PC as
local counsel, and Berkeley Research Group, LLC as financial
advisor.


GDC TECHNICS: Committee Taps Troutman Pepper as Bankruptcy Counsel
------------------------------------------------------------------
The official committee of unsecured creditors of GDC Technics, LLC
seeks approval from the U.S. Bankruptcy Court for the Western
District of Texas to employ Troutman Pepper Hamilton Sanders, LLP
as its legal counsel.

The firm's services include:

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

   b. assisting the committee in its consultations with the Debtor
relating to the administration of the case;

   c. analyzing the claims of creditors and the Debtor's capital
structure and negotiating with the holders of claims and, if
appropriate, equity interests;

   d. investigating the acts, conduct, assets, liabilities and
financial condition of the Debtor and other parties involved with
the Debtor, and the operation of the Debtor's businesses;

   e. analyzing intercompany transactions and issues relating to
non-debtor affiliates;

   f. assisting the committee in its analysis of, and negotiations
with the Debtor or any other third party concerning matters related
to, among other things, the assumption or rejection of
non-residential real property leases and executory contracts, asset
dispositions, financing of other transactions and the terms of a
plan of reorganization for the Debtor;

   g. advising the committee as to its communications, if any, to
the general creditor body regarding significant matters in the
case;

   h. representing the committee at all hearings and other
proceedings;

   i. reviewing, analyzing and advising the committee with respect
to all applications, orders, statements of operations and schedules
filed with the court;

   j. assisting the committee in preparing pleadings and
applications as may be necessary in furtherance of the committee's
interests and objectives; and

   k. other necessary legal services.

Troutman's hourly rates are as follows:

     Partners               $540 to $1,305 per hour
     Associates             $370 to $715 per hour
     Paralegals             $175 to $350 per hour

The firm will also receive reimbursement for out-of-pocket expenses
incurred.

Deborah Kovsky-Apap, Esq., a partner at Troutman, disclosed in a
court filing that her firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Deborah Kovsky-Apap, Esq.
     Troutman Pepper Hamilton Sanders LLP
     600 Peachtree St Ne Suite 3000
     Atlanta, GA 30308
     Tel: (248) 359-7331
     Email: Deborah.kovsky@troutman.com

                        About GDC Technics

Headquartered in Fort Worth, Texas, GDC Technics LLC --
https://www.gdctechnics.com/ -- is a global aerospace company with
expertise in engineering and technical services, modifications,
electronic systems, R&D, and MRO services.

GDC Technics sought Chapter 11 bankruptcy protection (Bankr. W.D.
Texas Lead Case No. 21-50484) on April 26, 2021. CEO Brad Foreman
signed the petition. At the time of the filing, the Debtor had
between $10 million and $50 million in both assets and liabilities.
The case is handled by Judge Craig A. Gargotta.

The Debtor tapped Wick Phillips Gould & Martin, LLP and
SierraConstellation Partners, LLC as its bankruptcy counsel and
restructuring advisor, respectively. Carl Moore, managing director
at SierraConstellation, serves as the Debtor's chief restructuring
officer.

Oliver Zeltner of Jones Day is representing Boeing Co. Gabe Morgan
of Weil, Gotshal & Manges is representing the pre-bankruptcy
lenders.

The U.S. Trustee for Region 7 appointed an official committee to
represent unsecured creditors in the Chapter 11 case of GDC
Technics, LLC. The committee tapped Troutman Pepper Hamilton
Sanders LLP as bankruptcy counsel, Kane Russell Coleman Logan PC as
local counsel, and Berkeley Research Group, LLC as financial
advisor.


GTM REAL ESTATE: Seeks Approval to Hire Quadrus as Consultant
-------------------------------------------------------------
GTM Real Estate Partners, LLC filed an application with the U.S.
Bankruptcy Court for the Southern District of Texas to tap the
services of Austin, Texas-based consultant Quadrus Consulting.

The Debtor seeks the firm's services upon request from secured
creditor, J Bar Consolidated, LLC, which holds a claim on the
Debtor's primary asset located at 9216 Windmill Park Lane, Houston,
Texas.

Quadrus Consulting's services include the marketing and valuation
of the Debtor's equity in the Windmill property in order to
determine whether the new value contribution of the Debtor's
principals represents a "fair market valuation and arms-length
transaction."  The firm will also hold an auction for the purchase
of the Debtor's equity.

Quadrus Consulting will be paid at the rate of $100 per hour and a
retainer of $7,500.

Angelo DeCaro, a partner at Quadrus Consulting, 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:

     Angelo DeCaro
     Quadrus Consulting
     13401 Country Trails Lane
     Austin, TX 78732-2082
     Tel: (512) 795-2337

                  About GTM Real Estate Partners

Houston, Texas-based GTM Real Estate Partners, LLC is owned and
operated by Tonya and Glen Cronin, who have managed the affairs of
the company since its inception. GTM operates a commercial building
located at 9202 Windmill Park Lane, Houston and leases it to a
single tenant. GTM financed the purchase of the Windmill property
with Prosperity Bank on June 6, 2014, and granted a security
interest in the property and assignment of rents in favor of the
bank.

GTM filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Texas Case No. 20-35095) on Oct. 22,
2020.  Tonya Thomas Cronin, authorized representative, signed the
petition.  In the petition, the Debtor disclosed $10,824,015 in
total assets and $9,052,430 in total liabilities.  Judge Jeffrey P.
Norman oversees the case.

The Debtor tapped Tran Singh, LLP as legal counsel, Haynie &
Company as accountant, and Quadrus Consulting as consultant.


HASTINGS AND HOLLOWELL: Seeks Court OK to Use Cash Collateral
-------------------------------------------------------------
Hastings and Hollowell, Inc. asked the Bankruptcy Court to
authorize the use of cash collateral.  The Debtor requests
authority to use post-petition rents it has collected in the
ordinary course of its business activities to pay certain operating
expenses.  In order to maintain its existing business of leasing
real property to its tenant, the Debtor needs to use cash
collateral to pay operating expenses, including taxes, insurance,
repairs, and monthly contract rate interest payments to secured
creditors.

The Debtor's 30-day budget provided for $41,000 in cash receipts
and $11,551 in disbursements.

The Debtor acknowledges that certain creditors may have a lien on
cash collateral:

   * Southern Bank and Trust Company may assert a security interest
in the Debtor's future accounts receivable from rent income on its
real property commonly known as (i) 102 Caratoke Highway, Moyock,
North Carolina and (ii) 4732 Battlefield Boulevard, Chesapeake,
Virginia, pursuant to a Deed of Trust and Hypothecation agreement
recorded in the Currituck County Register of Deed in 2009; and

   * Old Dominion Tobacco Co., LLC may also assert a security
interest in Debtor's future accounts receivable related to the
Debtor's lease of the Collateral pursuant to a Deed of Trust
recorded in the Currituck County Register of Deeds in 2018.

As adequate protection for the Debtor's use of the secured
creditors' cash collateral, the Debtor proposes to (i) provide the
secured creditors with interest only payments at the non-default
contract rate of interest and (ii) provide the secured creditors
with post-petition replacement liens to the extent of their
pre-petition liens.

If authorized to continue the use of the secured creditors' cash
collateral, the Debtor disclosed that it will maintain one or more
debtor-in-possession bank accounts into which it will deposit all
proceeds from its business activities.  A copy of the motion and
the budget is available for free at https://bit.ly/3vgt5tO from
PacerMonitor.com.

A hearing on the motion is scheduled for June 29, 2021 at 10 a.m.
at the U.S. Bankruptcy Court at 300 Fayetteville Street, Third
Floor Courtroom, Raleigh, North Carolina.  The Debtor's request may
be allowed if no response and request for a hearing is made by June
25.

                   About Hastings and Hollowell

Hastings and Hollowell, Inc. is a Moyock, North Carolina-based
single asset real estate corporation engaged in the business of
leasing its real property.  The Debtor filed a Chapter 11 petition
(Bankr. E.D. N.C. Case No. 21-00806) on April 8, 2021.

At the time of the filing, the Debtor had between $1 million and
$10 million in both assets and liabilities.  Judge David M. Warren
presides over the case.  The Law Offices of Oliver & PLLC, led by
Clayton W. Cheek, Esq., and Tadlock & Associates, Inc. serve as the
Debtor's legal counsel and accountant, respectively.  



HOPLITE INC: Committee Seeks to Expedite Trustee Appointment Bid
----------------------------------------------------------------
The Official Committee of General Unsecured Creditors of the
bankruptcy estate of Hoplite Entertainment, Inc. asked the
Bankruptcy Court to (i) advance the hearing on the motion of
secured creditor XXIII Capital Limited to convert Hoplite's Chapter
11 case to a case under Chapter 7 of the Bankruptcy Code, or, in
the alternative, (ii) appoint a Chapter 11 trustee in the Debtor's
case.

On June 8, 2021, the Committee learned of federal criminal charges
filed against Jonathan Lee Smith, the Debtor's insider and Chief
Executive Officer.  

Accordingly, the Committee requests that the Court advance the
hearing on the Motion in both the instant case and the related case
and immediately appoint a Chapter 11 trustee in both cases.  As a
result of the federal criminal charges filed against Mr. Smith, the
Committee believes that Smith cannot be left at the helm of
Debtor's business operations and assets.

A copy of the Committee's motion is available for free at
https://bit.ly/3cxq01M from PacerMonitor.com

The hearing on the motion is set for June 30, 2021 at 10 a.m.

Previously, XXIII Capital Limited moved the Court to convert the
Debtor's Chapter 11 case to a case under Chapter 7 or in the
alternative, appoint a Chapter 11 trustee, asserting that the
Debtor's case does not belong in Chapter 11 given that the Debtor
has no ongoing business operations, no cash, no accounts
receivable, no employees and no reasonable prospect of
reorganization.  

A copy of XXII Capital's motion is available for free at
https://bit.ly/3gkZUAg from PacerMonitor.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 Debtors tapped the Law Offices of Richard T. Baum as legal
counsel.  Sierra Constellation Partners and Howard Grobstein of
Grobstein Teeple, LLP serve as the Debtors' investment banker and
financial consultant, respectively.

The Official Committee of General Unsecured Creditors is
represented by:

   Jeffrey I. Golden, Esq.
   Reem J. Bello, Esq.
   Sonja Hourany, Esq.
   Weiland Golden Goodrich LLP
   650 Town Center Drive, Suite 600
   Costa Mesa, CA 92626
   Telephone: (714) 966-1000
   Facsimile: (714) 966-1002
   Email: jgolden@wgllp.com
          rbello@wgllp.com
          shourany@wgllp.com

XXIII Capital Limited, the secured creditor, is represented by:

   David M. Guess, Esq.
   Greenberg Traurig, LLP
   18565 Jamboree Road, Suite 500
   Irvine, CA 92612
   Telephone: (949) 732-6500
   Facsimile: (949) 732-6501
   Email: guessd@gtlaw.com

       - and -

   Ari Newman, Esq.
   Greenberg Traurig, P.A.
   333 S.E. 2nd Avenue, Suite 4400
   Miami, FL 33131
   Telephone: (305) 579-0868
   Facsimile: (305) 579-0717
   Email: newmanar@gtlaw.com



HOUSTON AMERICAN: To Adjourn Annual Meeting to July 22
------------------------------------------------------
Houston American Energy Corp. plans to adjourn its annual meeting
of stockholders, originally scheduled to be held on June 15, 2021,
at 10:00 a.m., central time, until Thursday, July 22, 2021 at 10:00
a.m., central time.

No changes have been, or are expected to be, made to the record
date or the proposals to be brought before the Annual Meeting,
which proposals are presented in the previously distributed proxy
statement.  The Company has determined to adjourn the Annual
Meeting in order to provide additional time to solicit proxies with
respect to the proposals presented to the stockholders for
approval, including specifically Proposal 2 to amend the Company's
certificate of incorporation to increase the Company's authorized
shares from 12,000,000 to 20,000,000 shares.  Although nearly 90%
of the shares represented by proxies received to date have approved
Proposal 2, the number of votes in favor of the proposal has yet to
reach a majority of the Company's outstanding common stock, which
is required for passage.

The Company's board of directors recommends a vote in favor of
Proposal 2 for the reasons described in the proxy statement,
including the need to have sufficient authorized common stock in
order to permit the future issuance of common stock to support the
growth and expansion of the Company.

The Company encourages any stockholder that has not yet voted its
shares or is uncertain if their shares have been voted to contact
their broker or bank.  Stockholders who have previously submitted
their proxy or otherwise voted for the Annual Meeting and who do
not want to change their vote need not take any action.

                   About Houston American Energy

Based in Houston, Texas, Houston American Energy Corp. is a
publicly-traded independent energy company with interests in oil
and natural gas wells, minerals and prospects.  The company's
business strategy includes a property mix of producing and
non-producing assets with a focus on the Permian Basin in Texas,
Louisiana and Columbia.

Houston American reported a net loss of $2.51 million for the year
ended Dec. 31, 2019, following a net loss of $4.04 million for the
year ended Dec. 31, 2018.  As of March 31, 2021, the Company had
$11.19 million in total assets, $433,254 in total liabilities, and
$10.76 million in total shareholders' equity.


HOWARD FELDMAN: Seeks to Hire Keith Havens as Bankruptcy Attorney
-----------------------------------------------------------------
Howard Feldman Insurance Agency, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Maryland to employ Keith
Havens, Esq., an attorney practicing in Rockville, Md., to handle
its Chapter 11 case.

Mr. Havens' services include:

     (a) advising the Debtor regarding its rights and
responsibilities;

     (b) advising the Debtor regarding the operation and management
of its business as it relates to the case;

     (c) preparing legal papers;

     (d) appearing before the court and the Office of the United
States Trustee, as necessary;

     (e) representing the Debtor in defense of any proceedings
instituted against it;

     (f) preparing and filing bankruptcy schedules, statement of
financial affairs, and any amendments thereto;

     (g) preparing and filing any necessary disclosures and
reports;

     (h) preparing and filing a plan of reorganization and
disclosure statement;

     (i) assisting the Debtor with all bankruptcy matters and
required work derived therefrom or in connection therewith; and

     (j) other necessary legal services.

Mr. Havens received an initial retainer of $5,412.20 from the
Debtor.  He will be compensated at his hourly rate of $325.

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

The attorney can be reached at:

     Keith R. Havens, Esq.
     2401 Research Boulevard, Suite 308
     Rockville, MD 20850
     Telephone: (301) 947-3330
     Facsimile: (301) 947-4497
     Email: Keith.R.Havens@HavensLawFirm.com

               About Howard Feldman Insurance Agency

Howard Feldman Insurance Agency, Inc. filed a voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Md.
Case No. 21-13781) on June 7, 2021, listing under $1 million in
both assets and liabilities. Judge Maria Ellena Chavez-Ruark
oversees the case. Keith R. Havens, Esq., serves as the Debtor's
legal counsel.


ICONIX BRAND: Signs Acquisition Deal With Lancer Capital
--------------------------------------------------------
Iconix Brand Group, Inc. has entered into a definitive agreement
and plan of merger to be acquired by Iconix Acquisition Corp., an
affiliate of Lancer Capital, LLC, in an all-cash transaction that
values Iconix at approximately $585 million, including net-debt.

"Today's announcement represents the culmination of a year-long
examination by our Board of Directors of strategic alternatives for
the Company," said Bob Galvin, chief executive officer.  "After a
thorough and deliberative examination of all potential strategic
alternatives, the Board of Directors determined that the
transaction with Lancer provides the best value for our
stockholders.  We expect that Iconix will continue developing its
brands and supporting its partners as a private company."

Upon the terms and subject to the conditions of the agreement,
Purchaser will commence a tender offer to acquire all of the
outstanding shares of Iconix's common stock for $3.15 per share, in
cash.  The offer price per share of common stock represents a
premium of 28.6% over Iconix's closing share price on June 10,
2021, the last trading day prior to announcement and a premium of
approximately 46.5% over the 30-day average volume weighted share
price for the period ended June 10, 2021.

Shares not tendered in the offer will be acquired in a second-step
merger at the same cash price as paid in the offer.  Closing of the
transaction is conditioned upon, among other things, satisfaction
of a minimum tender condition, clearance under the
Hart-Scott-Rodino Antitrust Improvements Act of 1976 and other
customary closing conditions.  Upon completion of the transaction,
Iconix will become a private company.  Iconix currently expects the
transaction to close before the end of the third quarter of 2021.

The Iconix board of directors has unanimously approved the
transactions contemplated by the agreement, and determined that the
agreement and the transactions contemplated by the agreement, are
fair to, and advisable and in the best interests of the Company and
its stockholders, and recommends the Company's stockholders tender
their shares in the offer.

Ducera Partners is serving as financial advisor, and Dechert LLP is
serving as legal counsel to Iconix.  The Purchaser is being advised
by Latham & Watkins LLP.  The Purchaser has obtained a debt
financing commitment from Silver Point Capital.

                        About Iconix Brand

Iconix Brand Group, Inc., owns, licenses and markets a portfolio of
consumer brands including: CANDIE'S, BONGO, JOE BOXER, RAMPAGE,
MUDD, MOSSIMO, LONDON FOG, OCEAN PACIFIC, DANSKIN, ROCAWEAR,
CANNON, ROYAL VELVET, FIELDCREST, CHARISMA, STARTER, WAVERLY, ZOO
YORK, UMBRO, LEE COOPER, ECKO UNLTD., MARC ECKO, ARTFUL DODGER, and
HYDRAULIC.  In addition, Iconix owns interests in the MATERIAL
GIRL, ED HARDY, TRUTH OR DARE, MODERN AMUSEMENT BUFFALO and PONY
brands.  The Company licenses its brands to a network of retailers
and manufacturers.  Through its in-house business development,
merchandising, advertising and public relations departments,
Iconix
manages its brands to drive greater consumer awareness and brand
loyalty.

Iconix Brand reported a net loss of $2.97 million for the year
ended Dec. 31, 2020, compared to a net loss of $99.92 million for
the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$412.74 million in total assets, $637 million in total liabilities,
$24.32 million in redeemable non-controlling interest, and a total
stockholders' deficit of $248.59 million.


INSYS THERAPEUTICS: Seeks Clawback of $10M of Ex-CEO Legal Fees
---------------------------------------------------------------
Law360 reports that drugmaker Insys Therapeutics filed suit in
Delaware bankruptcy court seeking to recover more than $10 million
in legal fees the company paid out to its former CEO to defend him
in a criminal kickback case for which he is now serving prison
time.

In a series of suits filed Thursday by a liquidating trust created
under Insys' Chapter 11 plan, the trustee said John N. Kapoor had
legal fees in excess of $10.2 million paid by the company even
though Insys was under no obligation to cover those costs.

                         About Insys Therapeutics

Headquartered in Chandler, Ariz., Insys Therapeutics Inc. --
http://www.insysrx.com/-- is a specialty pharmaceutical company
that develops and commercializes innovative drugs and novel drug
delivery systems of therapeutic molecules that improve patients'
quality of life. Using proprietary spray technology and
capabilities to develop pharmaceutical cannabinoids, Insys is
developing a pipeline of products intended to address unmet medical
needs and the clinical shortcomings of existing commercial
products. Insys is committed to developing medications for
potentially treating anaphylaxis, epilepsy, Prader-Willi syndrome,
opioid addiction and overdose, and other disease areas with a
significant unmet need.

As of March 31, 2019, Insys had $172.6 million in total assets,
$336.3 million in total liabilities, and a total stockholders'
deficit of $163.7 million.

On June 10, 2019, Insys Therapeutics and six affiliated companies
filed petitions seeking relief under Chapter 11 of the Baintends to
conduct the asset sales in accordance with Section 363 of the
U.S.nkruptcy Code (D. Del. Lead Case No. 19-11292). Insys
Bankruptcy Code.

The Debtors' cases are assigned to Judge Kevin Gross.

The Debtors tapped Weil, Gotshal & Manges LLP and Richards, Layton
& Finger, P.A., as legal counsel; Lazard Freres & Co. LLC as
investment banker; FTI Consulting, Inc. as financial advisor; and
Epiq Corporate Restructuring, LLC as claims agent.

Andrew Vara, acting U.S. trustee for Region 3, on June 20, 2019,
appointed nine creditors to serve on an official committee of
unsecured creditors in the Chapter 11 cases. Akin Gump Strauss
Hauer & Feld LLP, and Bayard, P.A., serve as the Committee's
attorneys; and Province, Inc., is the financial advisor.

After selling substantially all of their assets, the Debtors filed
a Chapter 11 Plan and Disclosure Statement.


IONIX TECHNOLOGY: Increases Authorized Common Shares to 400M
------------------------------------------------------------
The Board of Directors and the holders of the majority of issued
and outstanding voting securities of Ionix Technology Inc. approved
the amendment to the Company's Articles of Incorporation to
increase the authorized number of shares of common stock from
200,000,000 to 400,000,000 shares consisting of:

   (i) 395,000,000 shares of common stock, par value $0.0001 per
       share; and

  (ii) 5,000,000 shares of preferred stock par value $0.0001 per
       share and related Certificate of Amendment to Articles of
       Incorporation.  

The approval was made in accordance with Sections 78.320 and 78.390
of the Nevada Revised Statues, which provide that a corporation's
articles may be amended by written consent of the stockholders
representing at least a majority of the voting power.  The
Amendment was filed with the Nevada Secretary of State on June 7,
2021.

                            About Ionix

Headquartered in Liaoning Province, China, Ionix Technology, Inc.
-- http://www.iinx-tech.com-- is a holding company that is
principally engaged in the photoelectric display and smart energy
industries.  The company has five operating subsidiaries: Changchun
Fangguan Electronics Technology Co., Ltd, a company which has been
focusing on R&D, manufacturing and marketing LCM and LCD; Changchun
Fangguan Photoelectric Display Technology Co., Ltd, a company which
specializes in developing, designing, and selling TN and STN LCD,
STN, CSTN, and TFT LCD modules as well as other related products;
Shenzhen Baileqi Electronic Technology Co., Ltd, a company which
specializes in LCD slicing, filling, researching and designing, and
selling of LCD Modules (LCM) and PCBs; Lisite Science Technology
(Shenzhen) Co., Ltd., a company engaged in the marketing and
selling of intelligent electronic devices; and Dalian Shizhe New
Energy Technology Co., Ltd., a company engaged in the new energy
support service, and operating the photovoltaic power generation,
electric vehicles and charging piles with corresponding operation
and maintenance and three dimensional parking. Currently, IINX has
embarked on the layout of industrialization and marketization of
front end materials and back end modules of liquid crystal displays
and applications of flexible folding display technology by taking
Fangguan Electronics as production bases, to seize the market share
of OLED high technology.

Ionix reported a net loss of $277,668 for the year ended June
30,2020, compared to net income of $397,047 for the year ended June
30, 2019.  As of March 31, 2021, the Company had $18.76 million in
total assets, $7.75 million in total liabilities, and $11.01
million in total stockholders' equity.

The Company had an accumulated deficit of $741,820 as of March 31,
2021.  The Company incurred loss from operation and did not
generate sufficient cash flow from its operating activities for the
nine months ended March 31, 2021.  The Company said these factors,
among others, raise substantial doubt about the Company's ability
to continue as a going concern.


J.J.W. METAL: Hires Arturo Cancel as Environmental Consultant
-------------------------------------------------------------
J.J.W. Metal Corp. seeks approval from the U.S. Bankruptcy Court
for the District of Puerto Rico to employ Arturo Vazquez Cancel, a
professional practicing in Puerto Rico, as its environmental
consultant.

Mr. Cancel will assist the Debtor in the area of environmental
requirements for its operations and compliance.  He will be
compensated at his hourly rate of $250.

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

Mr. Cancel can be reached at:

     Arturo Vazquez Cancel
     Calle 4 1043
     Jose Severo Quinones
     Carolina, PR 00985
     
                      About J.J.W. Metal Corp.

Palmer, P.R.-based J.J.W. Metal Corp. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 20-04536)
on Nov. 23, 2020. Jorge Rodriguez Quinones, president, signed the
petition.  In the petition, the Debtor disclosed total assets of
$1,649,341 and total liabilities of $1,750,865.

Judge Edward A. Godoy oversees the case.

The Debtor tapped Charles A. Cuprill, P.S.C., Law Offices as
bankruptcy counsel; Luis R. Carrasquillo & Co. P.S.C. as financial
consultant; and Gino Negretti Lavergne, Esq., and Frank Inserni
Milam, Esq., as special counsel.  Risk Assessment & Management
(RAM) Group, Inc., Arturo Vazquez Cancel, and ISFPE, LLC serve as
the Debtor's environmental consultants.


J.J.W. METAL: Seeks to Hire RAM Group as Environmental Consultant
-----------------------------------------------------------------
J.J.W. Metal Corp. seeks approval from the U.S. Bankruptcy Court
for the District of Puerto Rico to employ Risk Assessment &
Management (RAM) Group, Inc. as its environmental consultant.

The firm will assist the Debtor in the area of environmental
requirements for its operations and compliance.

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

     Administrative Assistant $62 per hour
     Junior Professional      $77 per hour
     Mid-Level Professional  $130 per hour
     Project Professional    $155 per hour
     Senior Professional     $190 per hour
     Principal Professional  $325 per hour

Dr. Atul Salhotra, president of Risk Assessment & Management (RAM)
Group, disclosed in a court filing that the firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Dr. Atul Salhotra
     Risk Assessment & Management (RAM) Group, Inc.
     5433 Westheimer Rd.
     Houston, TX 77056
     
                      About J.J.W. Metal Corp.

Palmer, P.R.-based J.J.W. Metal Corp. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 20-04536)
on Nov. 23, 2020. Jorge Rodriguez Quinones, president, signed the
petition.  In the petition, the Debtor disclosed total assets of
$1,649,341 and total liabilities of $1,750,865.

Judge Edward A. Godoy oversees the case.

The Debtor tapped Charles A. Cuprill, P.S.C., Law Offices as
bankruptcy counsel; Luis R. Carrasquillo & Co. P.S.C. as financial
consultant; and Gino Negretti Lavergne, Esq., and Frank Inserni
Milam, Esq., as special counsel.  Risk Assessment & Management
(RAM) Group, Inc., Arturo Vazquez Cancel, and ISFPE, LLC serve as
the Debtor's environmental consultants.


J.J.W. METAL: Seeks to Tap ISFPE as Environmental Consultant
------------------------------------------------------------
J.J.W. Metal Corp. seeks approval from the U.S. Bankruptcy Court
for the District of Puerto Rico to employ ISFPE, LLC as its
environmental consultant.

The firm will assist the Debtor in the area of environmental
requirements for its operations and compliance.

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

     Professional Engineers                    $100 per hour
     Project Managers                           $85 per hour
     Environmental/Field/Permitting Technician  $50 per hour
     Assistant Personnel Time                   $45 per hour

Juan Mercado Torres, president of ISFPE, 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:

     Juan C. Mercado Torres
     ISFPE, LLC
     P.O. Box 13524
     San Juan, PR 00907
     Telephone: (787) 797-8733
     
                      About J.J.W. Metal Corp.

Palmer, P.R.-based J.J.W. Metal Corp. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No. 20-04536)
on Nov. 23, 2020. Jorge Rodriguez Quinones, president, signed the
petition.  In the petition, the Debtor disclosed total assets of
$1,649,341 and total liabilities of $1,750,865.

Judge Edward A. Godoy oversees the case.

The Debtor tapped Charles A. Cuprill, P.S.C., Law Offices as
bankruptcy counsel; Luis R. Carrasquillo & Co. P.S.C. as financial
consultant; and Gino Negretti Lavergne, Esq., and Frank Inserni
Milam, Esq., as special counsel.  Risk Assessment & Management
(RAM) Group, Inc., Arturo Vazquez Cancel, and ISFPE, LLC serve as
the Debtor's environmental consultants.


KING MOUNTAIN TOBACCO: States Seek Trustee or Examiner Appointment
------------------------------------------------------------------
The Tobacco Regulatory Agencies for the States of Idaho, Indiana,
Kentucky, Montana, North Carolina, North Dakota, New Mexico, New
York, South Carolina, Virginia, and Washington (States), creditors
in the Chapter 11 case of King Mountain Tobacco Company, Inc.,
asked the Bankruptcy Court to appoint a Chapter 11 trustee, or
alternatively, an examiner for the Debtor.

The Debtor is only one of several affiliated business owned by Ms.
Trina Wheeler.  The States alleged that the Debtor's operating
income was habitually used to finance Ms. Wheeler's other business
and to pay expenses on her behalf.  

"This may be allowed for solvent entities that timely pay their
obligations, but not in the case of an entity that has incurred
tens of millions of dollars in unpaid taxes and other governmental
obligations and then chooses to file bankruptcy," argued Patricia
Molteni of the National Association of Attorneys General, counsel
for the States.  Ms. Molteni alleged that "these acts" are of a
long-standing nature and not mere occasional or accidental
transactions, that they were done with the full knowledge and under
the direction of the existing management official of the Debtor,
Mr. Jay Thompson, its chief executive officer and a CPA, who
reports solely to and is under the direction of the existing
management official of the Debtor, Mr. Jay Thompson, its chief
executive officer and a CPA, who reports solely to and is under the
direct control of Ms. Wheeler.

Ms. Molteni, citing "egregious" examples of the Debtor's
transactions with Ms. Wheeler, recounted that:

     (1) Under the guise of running a "cattle operation," Mr.
Thompson authorized the Debtor to pay for all the expenses of
caring and feeding a herd of cattle owned by Ms. Wheeler in
exchange for nothing in return being paid to the Debtor. While this
practice predated him, he continued to permit it after he was hired
by Ms. Wheeler to be the CEO of King Mountain in August 2018.
During his tenure, the Debtor continued to record these expenses as
an intercompany "receivable" but otherwise took no action to
collect them or even to accrue interest on them.

By the time of this bankruptcy filing, the intercompany receivables
totaled $1.9 million.  Even more significant, these payments
continued post-petition for eight months, accumulating more than
$380,000 in unpaid expenses.  It was not until counsel for the
States and the United States government learned through contested
discovery about the fraudulent nature of these operations, and
demanded that they cease, and that the Debtor stopped paying them.


     (2) The Debtor refused to provide a cattle inventory and to
inform the counsel for the government that Ms. Wheeler was selling
cattle.  The Debtor claimed that such records did not exist and
that it would be too burdensome to count the cattle by hand.  
However, when compelled to allow the State's expert to speak to the
manager of the herd, the States learned that such an inventory was
tracked by computer and could have readily been provided.

     (3) The States' counsel learned on May 13, 2021, by
happenstance, that nearly half the herd had already been sold and
that no lien was in place, after the Debtor assured government
counsel that cattle would not be sold any sooner than late May and
not before a lien was in place, leaving the government counsel
scrambling to figure out what had happened to the sale proceeds and
whether they needed to take immediate action to prevent further
sales.  While sale proceeds were ultimately safeguarded, this lack
of candor and deliberate deception, have added to the government's
distrust of the Debtor's management.

     (4) The Debtor has repeatedly failed to provide full,
accurate, and timely information in response to appropriate
requests from the governments, creating suspicions and distrust, on
the part of the government creditors, of the Debtor's actions and
the extent to which it can operate.

     (5) Government counsel have uncovered substantial information
pointing to a variety of avoidable transactions, but efforts have
been slowed by the Debtor's tactics to date.

Ms. Molteni pointed out that the Debtor's management has failed in
its fiduciary duty because of irreconcilable conflict of interest
with the Debtor's President, Chairperson of the Board, and 100%
shareholder -- Ms. Wheeler.

Accordingly, the States asked the Court to grant their motion and
that of United States, and appoint a Trustee for the Debtor's
operations so that the creditors can proceed to work with that
party to assure a valid and transparent process for resolving the
Debtor's case.  Should the Court deny appointment of a trustee but
grant appointment of an examiner, the States specifically seek
appointment of a person empowered both to investigate and to
prosecute insider transactions.

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

The U.S. Government, through the US Department of Agriculture,
Commodity Credit Corporation, also filed a motion seeking the
appointment of a Chapter 11 Trustee, or alternatively, an Examiner
for the Debtor.

                    Motion Held in Abeyance
           
According to the case docket, the parties have agreed to
participate in a mediation process, which will be presided by Judge
Mary Jo Heston, as settlement judge.  Pending mediation, the Court
holds in abeyance the motion to appoint trustee/examiner, and
tables the confirmation process.  

Counsel for the Tobacco Regulatory Agencies for the States of
Idaho, Indiana, Kentucky, Montana, North Carolina, North Dakota,
New Mexico, New York, South Carolina, Virginia, and Washington:

   Patricia Molteni
   National Association of Attorneys General
   1850 M Street, N.W., 12th Floor
   Washington, D.C. 20036
   Telephone: (202) 326-6251
   Email: pmolteni@naag.org

      - and -

   Dina L. Yunker
   Assistant Attorney General
   Bankruptcy & Collections Unit
   800 Fifth Avenue, #2000
   Seattle, WA 98104
   Telephone: (206) 389-2198
   Email: dina.yunker@atg.wa.gov

                    About King Mountain Tobacco

King Mountain Tobacco Company, Inc. --
https://www.kingmountaintobacco.com/ -- is a Native American-owned
premium tobacco manufacturer.  It was founded by Delbert and Trina
Wheeler and incorporated in November 2005 under the laws of the
Yakama Nation, and registered as a foreign corporation with the
State of Washington.  Its products are 100% manufactured in the
United States.  King Mountain has paid Yakama Nation over $10
million in taxes over the past 10 years, which has been used to
assist the community in a variety of ways.

King Mountain Tobacco Company sought Chapter 11 protection (Bankr.
W.D. Wash. Case No. 20-01808) on Sept. 25, 2020.  The Debtor
disclosed total assets of $28,586,378 and total liabilities of
$92,425,329 as of the bankruptcy filing.  The Hon. Whitman L. Holt
is the case judge.  James L. Day, Esq., at Bush Kornfeld LLP,
serves as the Debtor's legal counsel.



KLX ENERGY: Incurs $36.8 Million Net Loss in First Quarter
----------------------------------------------------------
KLX Energy Services Holdings, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $36.8 million on $90.8 million of revenues for the
three months ended April 30, 2021, compared to a net loss of $243.1
million on $83 million of revenues for the three months ended April
30, 2020.

As of April 30, 2021, the Company had $337 million in total assets,
$88.9 million in total current liabilities, $244.1 million in
long-term debt, $3.9 million in long-term capital lease
obligations, $4.3 million in other non-current liabilities, and a
total stockholders' deficit of $4.2 million.

Net cash used in operating activities was $11.3 for the three
months ended April 30, 2021, as compared to net cash provided by
operating activities of $7.0 for the three months ended April 30,
2020.  The decrease in operating cash flows was primarily
attributable to the decrease in revenues across most service and
related product lines driven by the current slowdown and market
headwinds.  In addition, the overall cash collected from the
reduction in working capital could not offset the decline in
operating leverage, and thus, the Company incurred an operating
loss for the three months ended
April 30, 2021.

Net cash provided by investing activities was $3.9 for the three
months ended April 30, 2021, as compared to net cash used in
investing activities of $4.6 for the three months ended April 30,
2020.  The cash flow provided by investing activities for the three
months ended April 30, 2021 was primarily driven by sales of
facilities, trucks and other idle assets resulting from the cost
reduction initiatives offset by critical maintenance capital
spending tied to the operation of our existing asset base.

Net cash used in financing activities was $1.8 for the three months
ended April 30, 2021, compared to net cash used in financing
activities of $0.3 for the three months ended April 30, 2020.
During the three months ended April 30, 2021, $1.0 was paid on
financed payables, $0.5 was paid on capital lease obligations, and
$0.3 was paid for treasury shares in connection with the settlement
of income tax and related benefit withholding obligations arising
from vesting of restricted stock grants under the Company's
long-term incentive program.

Chris Baker, president and chief executive officer of KLXE, stated,
"While our fiscal first quarter 2021 results were down due to
Winter Storm Uri and customer scheduling issues, we were able to
identify an additional $4.4 million in cost savings during the
quarter.  This $4.4 million in cost savings is on top of the $46.0
million in synergies that we have already achieved since closing
the Quintana Energy Services merger last year, and the incremental
savings will begin benefiting our fiscal second quarter results and
beyond."

"Looking forward, we expect stronger results in the second quarter
and further improvement through the balance of the year.  This is
supported by higher activity levels and slightly improved pricing
across many of our service lines, which is estimated to result in a
sequential increase in fiscal second quarter revenue between 15% to
20%.  Combining the recovering top line with the full impact of the
$46.0 million in annualized merger synergies, the incremental $4.4
million in annualized cost savings, and modest pricing improvement,
we believe we will return to breakeven Adjusted EBITDA in the
fiscal second quarter 2021 for the first time since pre-Covid,"
concluded Baker.

Cost Reduction Update

The Company previously announced the successful implementation of
$46.0 million of annualized merger synergies.  Fiscal first quarter
2021 selling, general and administrative expense decreased 8.6%, or
$1.4 million relative to fiscal first quarter 2020 selling, general
and administrative expense.  Fiscal first quarter 2021 pro forma
selling, general and administrative expense decreased 45.0%, or
$12.2 million relative to fiscal first quarter 2020 pro forma
selling, general and administrative expense.  Fiscal first quarter
2021 Pro Forma Adjusted SG&A Expense decreased 36.6%, or $7.4
million relative to fiscal first quarter 2020 Pro Forma Adjusted
SG&A Expense.  The fiscal second quarter 2021 is expected to be the
first quarter in which the full quarterly impact of the $46.0
million of annualized synergies will benefit the cost structure.

The Company has identified $4.4 million of additional annualized
fixed-cost savings associated with headcount, facilities, changes
to management processes and reduction in the size of the board from
nine directors to seven directors.  While a portion of the cost
reductions were accomplished in the fiscal first quarter, the
Company expects these cost savings to be fully implemented by the
end of the fiscal second quarter and realize the full benefit
beginning in the fiscal third quarter.

The Company's corporate aircraft lease terminated on April 30,
2021, and although this aircraft was grounded at the closing of the
Merger, resulting in a non-cash charge of approximately $900,000 in
fiscal third quarter 2020, the lease continued to burden cash flow
by approximately $700,000 during the fiscal first quarter 2021.
The aircraft was returned to the lessor post end of lease
inspections in early June 2021, and cash cost associated with this
lease will no longer burden KLXE going forward.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1738827/000173882721000015/klxe-20210430.htm

                         About KLX Energy

Headquartered in Wellington, Florida, KLX Energy Services Holdings,
Inc. is a provider of diversified oilfield services to leading
onshore oil and natural gas exploration and production companies
operating in both conventional and unconventional plays in all of
the active major basins throughout the United States. The Company
delivers mission critical oilfield services focused on drilling,
completion, intervention and production activities for the most
technically demanding wells from over 60 service facilities located
in the United States. KLXE's complementary suite of proprietary
products and specialized services is supported by technically
skilled personnel and a broad portfolio of innovative in-house
research and development, manufacturing, repair and maintenance
capabilities.

KLX Energy reported a net loss of $332.2 million for the year ended
Jan. 31, 2021, compared to a net loss of $96.4 million for the year
ended Jan. 31, 2020.  The increase in net loss was primarily due to
decreased demand, increased impairment and other charges,
non-recurring items related to merger and integration totaling
$39.7 million, offset by the bargain purchase gain on the Merger of
$40.3 million.

                           *   *   *

As reported by the TCR on Feb. 23, 2021, Moody's Investors Service
completed a periodic review of the ratings of KLX Energy Services
Holdings, Inc. and other ratings that are associated with the same
analytical unit.  KLX Energy Services Holdings, Inc.'s (KLXE) Caa1
Corporate Family Rating reflects the company's relatively small
scale while providing a range of well completion, intervention,
drilling and production services in a highly cyclical industry.

In April 2020, S&P Global Ratings lowered its issuer credit rating
on KLX Energy Services Holdings Inc., a U.S.-based provider of
onshore oilfield services and equipment, to 'CCC+' from 'B-'.
"Demand for onshore U.S. oilfield services collapsed along with oil
prices.  The recent fall in oil prices has led many E&P companies
to announce material cuts to capital spending plans, leading us to
reduce our demand expectations for the oilfield services sector. We
now expect oilfield services demand could decline by about 30% in
the U.S. in 2020, with further downside risk if the current weak
price environment remains for a prolonged period," S&P said.


KOSMOS ENERGY: All Four Proposals Approved at Annual Meeting
------------------------------------------------------------
At the 2021 Annual Meeting of Stockholders of Kosmos Energy Ltd.
which was held on June 9, 2021, the stockholders:

  (1) elected Adebayo O. Ogunlesi and Deanna L. Goodwin as
      directors;

  (2) ratified the appointment of Ernst & Young LLP as the
Company's
      independent registered public accounting firm for the fiscal
      year ending Dec. 31, 2021 and authorized the Company's Audit
      Committee of the Board of Directors to determine their
      remuneration;

  (3) approved, on a non-binding, advisory basis, the compensation
       
      of the Company's named executive officers; and

  (4) approved an amendment and restatement of the Kosmos Energy
      Ltd. Long Term Incentive Plan.

                        About Kosmos Energy

Kosmos is a full-cycle deepwater independent oil and gas
exploration and production company focused along the Atlantic
Margins.  The Company's key assets include production offshore
Ghana, Equatorial Guinea and the U.S. Gulf of Mexico, as well as a
world-class gas development offshore Mauritania and Senegal.  The
Company also maintains a sustainable proven basin exploration
program in Equatorial Guinea, Ghana and the U.S. Gulf of Mexico.
Kosmos is listed on the NYSE and LSE and is traded under the ticker
symbol KOS.

Kosmos Energy reported a net loss of $411.58 million in 2020, a net
loss of $55.78 million in 2019, a net loss of $93.99 million in
2018, and a net loss of $222.79 million in 2017.  As of March 31,
2021, the Company had $3.96 million in total assets, $481.14
million in total current liabilities, $3.12 billion in total
long-term liabilities, and $356.78 million in total stockholders'
equity.


KOSSOFF PLLC: Loses Bid to Tailor Court Discovery Order
-------------------------------------------------------
Law360 reports that a New York federal bankruptcy judge rejected a
bid to qualify discovery into real estate attorney Mitchell Kossoff
and his shuttered law firm in consideration of criminal
investigations, but assured his counsel that all rights will be
preserved going forward.

U.S. Bankruptcy Judge David S. Jones said during a Thursday, June
10, 1011 injunction hearing that he has no intention of interfering
with ongoing criminal investigations into Kossoff and his firm by
state and federal prosecutors, on the heels of allegations that the
attorney went missing in April and misappropriated millions of
dollars from his real estate clients.

                        About Kossoff PLLC

Kossoff PLLC is a real estate law firm based in New York City.  It
operated as a law firm with offices located at 217 Broadway in New
York City.  The firm held itself out as a law firm that provided
full-service real estate legal services specializing in litigation
and transactional matters, including leasing, sale and acquisition
of real property, commercial landlord tenant matters, real estate
litigation, and city, state and federal agency regulatory matters

Mitchell H. Kossoff, the firm's founder and only known managing
member, is alleged to have failed to and/or refused to return
millions of dollars of client funds when requested by clients.
Since on or about April 1, 2021, Kossoff's whereabouts have been
unknown, and Kossoffhas ceased all communications with the Debtor's
clients and with the attorneys and staff who were employed by the
Debtor.

Kossoff PLLC is subject to an involuntary petition for Chapter 7
bankruptcy (Bankr. S.D.N.Y. Case No. 21-10699) by creditors on
April 13, 2021.  The case is handled by Honorable Judge David S
Jones.  

Gran Sabana Corp NV, Louis & Jeanmarie Giordano, and other former
clients of the Debtor signed the involuntary petition. Carter
Ledyard & Milburn LLP, led by Aaron R. Cahn, represents the
petitioners.

Veteran restructuring lawyer Albert Togut of Togut, Segal & Segal
LLP, was named as Chapter 7 Trustee.  He tapped his own firm as
counsel in the case.


LADDER CAPITAL: S&P Raises Senior Unsecured Debt Rating to 'BB-'
----------------------------------------------------------------
S&P Global Ratings raised its debt rating on Ladder Capital Finance
Holdings LLLP's (LADR) senior unsecured notes to 'BB-' from 'B+'.
S&P also affirmed its 'BB-' issuer credit rating on LADR. The
outlook remains stable. At the same time, S&P assigned its 'BB-'
debt rating to LADR's proposed issuance of $400 million of senior
unsecured notes due 2029.

S&P said, "We base the one-notch upgrade on LADR's unsecured debt
on the company's reduction of recourse secured debt over the past
year and our view that LADR is likely to operate with priority debt
of less than 30% of our calculation of adjusted assets, while
maintaining unencumbered assets above its outstanding unsecured
debt.

"The stable outlook reflects our expectation that, over the next
year, LADR--helped by the rebounding economy--will report mostly
stable asset quality trends while maintaining adequate liquidity
and leverage of about 2.5x-3.5x, as measured by debt to ATE.
Pandemic-related changes and pressures in commercial real estate,
such as in the office market, could still create challenges for the
company and other lenders in the next few years, but we expect LADR
to work through those while maintaining leverage near current
levels and adequate liquidity.

"We could lower the rating in the next 12 months if the company's
asset quality significantly deteriorates or liquidity strains
arise. We could also lower the rating if leverage materially
increases above our expectations.

"An upgrade is unlikely over the next 12 months. Over time, we
could raise the ratings if leverage remains well below 2.5x on a
sustained basis, asset quality stays stable, and LADR maintains
adequate liquidity."



LEHMAN BROTHERS: CDS Insurer Bench Trial Set for October
--------------------------------------------------------
Law360 reports that a New York state judge on Thursday, June 10,
2021, set an October 2021 bench trial date for a lawsuit by Lehman
Brothers' bankrupt European unit that accuses an Assured Guaranty
Ltd. affiliate of failing to make good on hundreds of millions of
dollars worth of credit default swap trades after the 2008
financial crisis.

During a video conference hearing, New York Supreme Court Justice
Melissa Crane said she would aim to have the trial begin on Oct.
18, nearly a decade after Lehman first brought the suit,
complaining that the monoline insurer did not act in good faith
when it terminated 28 contracts.

                        About Lehman Brothers

Lehman Brothers Holdings Inc. -- http://www.lehman.com/-- was the
fourth largest investment bank in the United States. For more than
150 years, Lehman Brothers has been a leader in the global
financial markets by serving the financial needs of corporations,
governmental units, institutional clients and individuals
worldwide.

Lehman Brothers Holdings filed for Chapter 11 bankruptcy (Bankr.
S.D.N.Y. Case No. 08-13555) on Sept. 15, 2008.  Lehman's bankruptcy
petition disclosed US$639 billion in assets and US$613 billion in
debts, effectively making the firm's bankruptcy filing the largest
in U.S. history.  Several other affiliates followed thereafter.
Affiliates Merit LLC, LB Somerset LLC and LB Preferred Somerset LLC
sought for bankruptcy protection in December 2009.

The Debtors' bankruptcy cases were assigned to Judge James M. Peck.
Judge Shelley Chapman took over the case after Judge Peck retired
from the bench to join Morrison & Foerster.

A team of Weil, Gotshal & Manges, LLP, lawyers led by the late
Harvey R. Miller, Esq., serve as counsel to Lehman. Epiq Bankruptcy
Solutions serves as claims and noticing agent.

Dennis F. Dunne, Esq., Evan Fleck, Esq., and Dennis O'Donnell,
Esq., at Milbank, Tweed, Hadley & McCloy LLP, in New York, served
as counsel to the Official Committee of Unsecured Creditors.
Houlihan Lokey Howard & Zukin Capital, Inc., served as the
Committee's investment banker.

On Sept. 19, 2008, the Honorable Gerard E. Lynch of the U.S.
District Court for the Southern District of New York, entered an
order commencing liquidation of Lehman Brothers, Inc., pursuant to
the provisions of the Securities Investor Protection Act (Case No.
08-CIV-8119 (GEL)). James W. Giddens was appointed as trustee for
the SIPA liquidation of the business of LBI. He is represented by
Hughes Hubbard & Reed LLP.

The Bankruptcy Court approved Barclays Bank Plc's purchase of
Lehman Brothers' North American investment banking and capital
markets operations and supporting infrastructure for US$1.75
billion.  Nomura Holdings Inc., the largest brokerage house in
Japan, purchased LBHI's operations in Europe for US$2 plus the
retention of most of employees. Nomura also bought Lehman's
operations in the Asia Pacific for US$225 million.

Lehman emerged from bankruptcy protection on March 6, 2012, more
than three years after it filed the largest bankruptcy in U.S.
history. The Chapter 11 plan for the Lehman companies other than
the broker was confirmed in December 2011.

                           *     *     *

Lehman Brothers Holdings Inc. ("LBHI"), as Plan Administrator,
announced a 21st distribution on October 1, 2020 to holders of
allowed claims against LBHI and its various affiliated debtors.
Cumulatively through the 21st distribution, Lehman's total
distributions to unsecured creditors will amount to approximately
$128.2 billion including $95.3 billion of payments on account of
third-party claims, which includes non-controlled affiliate claims,
and $32.9 billion of payments among the Lehman Debtors and their
controlled affiliates.


LEWISBERRY PARTNERS: May Use Cash Collateral Thru July 14
---------------------------------------------------------
Judge Eric L. Frank authorized Lewisberry Partners, LLC to use cash
collateral pursuant to the budget, with a 10% variance allowed to
the Debtors over and above the budgeted amounts, until July 14,
2021.  The Debtor will use the cash collateral to fund its business
operations.

The budget through the date of the next hearing on July 2 provided
for these total expenses:

     $2,034 for the week of June 9;
     $9,799 for the week of June 16;
     $2,092 for the week of June 23;
     $5,743 for the week of June 30; and
     $2,034 for the week of July 7.

Before the Petition Date, the Debtor entered into a Note and
Security Agreement with Loan Funder LLC, Series 7693, pursuant to
which Loan Funder was granted a first priority mortgage on the
Debtor's properties.  In connection with the Note and Security
Agreement, the Debtor granted an assignment of rents to Loan Funder
as security for the obligations under the Note.  

In April 2021, after the Petition Date, the Lewisberry Mortgage was
assigned by Loan Funder to U.S. Bank National Association, not in
its individual capacity but solely as Trustee of the HOF Grantor
Trust I.  Fay Servicing LLC is the servicer to U.S. Bank, as
Trustee of the HOF Grantor Trust I.

The Court ruled that, as adequate protection for the use of the
Lender's cash collateral from the Petition Date forward, the Lender
is granted Replacement Liens to the same extent and priority
existing on the Petition Date, including with respect to the net
proceeds of sale of the three properties which have been sold by
the Debtor pursuant to the Bankruptcy Court's order dated February
19, 2021. Replacement security interests, under Section 361(2) of
the Bankruptcy Code, to the extent the cash collateral of the
Lender is used by the Debtors, will be to the extent of, and with
the same priority in the Debtor's post-petition collateral, and
proceeds thereof, that the Lender held in the Debtor's pre-petition
collateral.

A copy of the order and the Debtor's budget, is available for free
at https://bit.ly/3vilESE from PacerMonitor.com.

Further hearing on the motion is on July 2 at 11 a.m. in Bankruptcy
Courtroom No. 1, Robert N.C. Nix, Sr., Federal Building & Post
Office, 900 Market Street, 2nd Floor, Philadelphia, Pennsylvania.

                  About Lewisberry Partners, LLC

Lewisberry Partners, LLC is primarily engaged in renting and
leasing real estate properties. It sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. E.D. Pa. Case No. 21-10327)
on February 9, 2021. In the petition signed by Richard J. Puleo,
managing member, the Debtor disclosed up to $10 million in both
assets and liabilities.

Judge Eric L. Frank oversees the case.

Edmond M. George, Esq., at Obermayer Rebmann Maxwell & Hippel LLP
is the Debtor's counsel.



LEXARIA BIOSCIENCE: Issues 87,935 Stock Options
-----------------------------------------------
Lexaria Bioscience Corp. has issued an aggregate 87,935 stock
options to a total of nine directors, officers, employees and
consultants bearing an exercise price of US$7.08 for a period of
five years ending June 8, 2026.  The Options were issued pursuant
to the Company's registered Incentive Equity Plan and will bear a
restrictive hold period, ending on Oct. 9, 2021, as required
pursuant to the policies of the Canadian Securities Exchange.

                         About Lexaria

Lexaria Bioscience Corp. -- http://www.lexariabioscience.com-- is
a global innovator in drug delivery platforms.  Its patented
DehydraTECH drug delivery technology changes the way Active
Pharmaceutical Ingredients enter the bloodstream, promoting
healthier ingestion methods, lower overall dosing, and higher
effectiveness for lipophilic active molecules.  DehydraTECH
increases bio-absorption, reduces time of onset, and masks unwanted
tastes for orally administered bioactive molecules, including
cannabinoids, vitamins, non-steroidal anti-inflammatory drugs
(NSAIDs), nicotine, and other molecules.  Lexaria has licensed
DehydraTECH to multiple companies in the cannabis industry for use
in cannabinoid beverages, edibles and oral products and to a
world-leading tobacco producer for the development of smokeless,
oral-based nicotine products.  Lexaria operates a licensed in-house
research laboratory and holds a robust intellectual property
portfolio with 16 patents granted and over 60 patents pending
worldwide.

As of Nov. 30, 2020, the Company had $2.17 million in total assets,
$353,296 in total liabilities, and $1.82 million in total
stockholders' equity.

Davidson & Company LLP, in Vancouver, Canada, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated Oct. 14, 2020, citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


LIVEXLIVE MEDIA: Signs $7M Loan Agreement With East West Bank
-------------------------------------------------------------
Effective as of June 7, 2021, LiveXLive Media, Inc. entered into a
Business Loan Agreement with East West Bank, for revolving credit
facility collateralized by all of the assets of the Company and its
subsidiaries.  The Business Loan Agreement provides for up to $7.0
million in borrowing capacity in the form of a secured first lien
revolving credit facility with a maturity date of June 2, 2023.  In
connection with the Business Loan Agreement, the Company entered
into a Promissory Note with the Senior Lender in the principal
amount of $7.0 million.  The net proceeds of the borrowings under
the Revolving Credit Facility will be used for the Company's
business operations and general working capital.

Borrowings under the Revolving Credit Facility are subject to
certain financial covenants and ratios as set forth in the Business
Loan Agreement and bear interest at a rate equal to the prime rate
plus 0.50%.  The Company may prepay without penalty all or a
portion of the amount owed to the Senior Lender.  The Business Loan
Agreement includes various financial and other covenants with which
the Company has to comply in order to maintain borrowing
availability, including maintaining required minimum liquidity
amount and minimum asset coverage ratio.

Other covenants include, but are not limited to, covenants limiting
or restricting the Company's ability to incur indebtedness, incur
liens, enter into mergers or consolidations involving debt, dispose
of assets, make loans and investments and pay dividends.  The
Business Loan Agreement also contains customary events of default
including, but not limited to, payment defaults, covenant defaults,
cross-defaults to other indebtedness, inaccuracy of representations
and warranties, bankruptcy and insolvency events, defects in the
Senior Lender's security interest, change in control events and
material adverse change.  The occurrence of an event of default
could result in the acceleration of all obligations of the Company
to the Senior Lender with respect to indebtedness, whether under
the Business Loan Agreement or otherwise.

In connection with the Business Loan Agreement, the Company also
entered into the following additional agreements with the Senior
Lender effective as of the Closing Date: (i) Commercial Security
Agreement pursuant to which the Company granted a continuing
security interest in all of the Company's assets to the Senior
Lender, and (ii) an Assignment of Deposit Account agreement,
including by certain subsidiaries of the Company.

In connection with the execution of the Revolving Credit Facility,
the holders of the Company's 8.5% Senior Secured Convertible Notes
in the aggregate principal amount of $15.0 million agreed to (i)
extend the maturity date of the Subordinated Notes to June 3, 2023
and (ii) subordinate their security interest in all of the
Company's assets to the Senior Lender.  In consideration of such
loan extension and subordination, the Company issued to the
Subordinated Lenders an aggregate of 60,000 shares of the Company's
common stock, $0.001 par value per share, with piggyback
registration rights.  The Shares were issued as restricted
securities in a private placement transaction exempt from the
registration requirements of the Securities Act of 1933, as
amended. All other terms of the Subordinated Notes and related
transaction documents will remain the same.

In connection with the extension of the Subordinated Notes, Robert
S. Ellin, the Company's CEO, Chairman, director and principal
stockholder, agreed to extend the period during which he cannot
dispose of any equity securities of the Company owned by him or any
entity of which he is the beneficial owner and not to cease to be
the beneficial owner of any other equity securities of the Company
of which Mr. Ellin is the beneficial owner as of June 3, 2021 until
the Subordinated Notes are paid in full (subject to certain
exceptions), without the Subordinated Lenders' prior written
consent.

                      About LiveXLive Media

Headquartered in West Hollywood, CA, LiveXLive --
http://www.livexlive.com-- is a global digital media company
focused on live entertainment.  The Company operates LiveXLive, a
live music video streaming platform; and Slacker Radio, a streaming
music pioneer; and also produces original music-related content.
LiveXLive is at 'live social music network', delivering premium
livestreams, digital audio and on-demand music experiences from the
world's top music festivals and concerts, including Rock in Rio,
EDC Las Vegas, Hangout Music Festival, and many more.  LiveXLive
also gives audiences access to premium original content, artist
exclusives and industry interviews.  Through its owned and operated
Internet radio service, Slacker Radio(www.slacker.com), LiveXLive
delivers its users access to millions of songs and hundreds of
expert-curated stations.

LiveXLive reported a net loss of $38.93 million for the year ended
March 31, 2020, compared to a net loss of $37.76 million for the
year ended March 31, 2019.  As of Sept. 30, 2020, the Company had
$81.01 million in total assets, $67.81 million in total
liabilities, and $13.20 million in total stockholders' equity.

BDO USA, LLP, in Los Angeles, California, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated June 26, 2020, citing that the Company has suffered recurring
losses from operations, negative cash flows from operating
activities and has a net capital deficiency that raise substantial
doubt about its ability to continue as a going concern. In
addition, the COVID-19 pandemic could have a material adverse
impact on the Company's results of operations, cash flows and
liquidity.


LOYE GRADING: Seeks to Hire Daniel Forlano as Accountant
--------------------------------------------------------
Loye Grading & Tree Service, Inc. seeks approval from the U.S.
Bankruptcy Court for the Middle District of North Carolina to
employ Daniel Forlano, an accountant practicing in Greensboro, N.C.


The Debtor needs an accountant to assist in the preparation of its
tax returns and bookkeeping operations.

Mr. Forlano will be compensated at his hourly rate of $125. His
bookkeeping staff will be paid at the rate of $60 per hour.

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

Mr. Forlano can be reached at:

     Daniel Forlano
     5709 W. Gate City Blvd., Ste. 204
     Greensboro, NC 27407
     Telephone: (336) 215-7555
     Email: dforlano@educatingamericainc.com
     
                 About Loye Grading & Tree Service

Loye Grading & Tree Service, Inc., established in June 1997,
contracts with the State of North Carolina in order to mow the
medians of highways in Rockingham County. It also provides
demolition services, tree services, grading and other
construction-related services.  The company's president is Ricky W.
Loye. His wife Pamela is the majority shareholder.

Loye Grading & Tree Service sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D.N.C. Case No. 21-10257) on May 10,
2021. In the petition signed by Rickey W. Loye, president, the
Debtor disclosed up to $500,000 in both assets and liabilities.
Judge Benjamin A. Kahn oversees the case. The Debtor tapped Ivey,
Mcclellan, Gatton & Siegmund as bankruptcy counsel and Daniel
Forlano as accountant.


MARDON TRUCKING: Hits Chapter 7 Bankruptcy
------------------------------------------
Clarissa Hawes of FreightWaves reports that Mardon Trucking Inc.,
an Illinois trucking company, facing mounting legal problems,
shuttered operations and filed Chapter 7 bankruptcy on Monday, June
7, 2021.

The trucking company, which once had 18 drivers and the same number
of power units, closed its doors nearly a year ago after its
authority was revoked by the Federal Motor Carrier Safety
Administration (FMCSA).

Prior to the trucking company formally ceasing operations in 2020,
Mardon Trucking was flagged for exceeding the vehicle maintenance
threshold as part of FMCSA’s Compliance, Safety, Accountability
(CSA) BASICs it uses to identify carriers with safety problems.

The shuttered trucking company states that it has up to 49
creditors.  The company maintains that no funds will be available
for unsecured creditors once it pays administrative fees.

Among Mardon's top 20 unsecured creditors are First Merchants Bank
of Darien, Illinois, owed $280,000; U.S. Bank Equipment Finance of
Portland, Oregon, owed $188,000; and Crestmark Vendor Finance of
Troy, Michigan, owed $160,000. According to court filings, these
creditors have filed legal action against the shuttered carrier,
including two breach-of-contract lawsuits and one collection case
in Illinois and Michigan.

According to the trucking company's financials, its gross revenues
were over $4.7 million in 2018, dropped to $3 million in 2019, but
only posted revenue of $400,000 in 2020.

A creditors' meeting is scheduled for July 6, 2021.

                       About Mardon Trucking

Mardon Trucking Inc. is a trucking company headquartered in
Countryside, Illinois. Mardon Trucking Inc. sought Chapter 7
protection (Bankr. N.D. Ill. 21-07184) on June 7, 2021.  In its
petition, Abri estimated assets up to $50,000 and liabilities as
between $500,000 and $1 million.

The Debtor's counsel:

       Timothy M Hughes
       Lavelle Law, Ltd
       Tel: (847) 705-7555
       E-mail: thughes@lavellelaw.com

The Chapter 7 trustee:

       Frank J Kokoszka
       Kokoszka & Janczur, P.C.
       19 South LaSalle Suite 1201
       Chicago, IL 60603


MEDIQUIP INC: Taps Maisonave Business Services as Accountant
------------------------------------------------------------
Mediquip, Inc. seeks approval from the U.S. Bankruptcy Court for
the Eastern District of New York to employ Maisonave Business
Services as its accountant.

The Debtor needs an accountant to assist in the preparation and
filing of tax returns and operating reports.

The firm will be compensated at its hourly rate, which ranges from
$250 to $500, plus reimbursement of expenses incurred.

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

The firm can be reached at:

     Maisonave Business Services
     68-63 108th St.
     Forest Hills, NY 11375
     Telephone: (718) 575-8572
     Email: taxinfo@maisonave.com
     
                           About Mediquip

Mediquip, Inc., a Bethpage, N.Y.-based provider of home health care
services, filed a voluntary petition for relief under Chapter 11 of
the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 21-70615) on April 2,
2021. Sonia Carrero, chief executive officer, signed the petition.
At the time of the filing, the Debtor was estimated to have
$100,000 to $500,000 in assets and $1 million to $10 million in
liabilities. Judge Louis A. Scarcella oversees the case. The Debtor
tapped Berger, Fischoff, Shumer, Wexler, Goodman, LLP as its legal
counsel and Maisonave Business Services as its accountant.


MERLIN AVIATION: S&P Places 'BB+' Rating on B Notes on Watch Neg.
-----------------------------------------------------------------
S&P Global Ratings placed its 'BBB+ (sf)', 'BB+ (sf)', and 'B+
(sf)' ratings on Merlin Aviation Holdings DAC's series A, B, and C
notes, respectively, on CreditWatch with negative implications.

The CreditWatch placement primarily reflects stress on airlines'
liquidity and ability to make timely lease payments due to
COVID-19, the continued decline in rental collections resulting in
minimal principal payments on the notes, the concentrated
collateral pool, and the approximately 17-year weighted average age
of the aircraft portfolio.

As of the May 15, 2021, payment date, the portfolio consists of 12
aircraft, two of which are off lease and a third that is coming off
lease in the next few months. The 10 aircraft are on lease to eight
lessees. Due to the sharp decline in collections during the
COVID-19 pandemic, available amounts have been insufficient to
cover scheduled principal on the notes. From the December 2020
payment date to the May 2021 payment date, principal payments on
the class A notes totaled approximately $241,000. Interest on the
class B and C notes has been deferred during this period.

To resolve the CreditWatch listing, S&P will review the transaction
over the next 90 days to assess the extent to which the structure
can withstand continued disruption in collections.

S&P Global Ratings believes there remains high, albeit moderating,
uncertainty about the evolution of the coronavirus pandemic and its
economic effects. Vaccine production is ramping up and rollouts are
gathering pace around the world. Widespread immunization, which
will help pave the way for a return to more normal levels of social
and economic activity, looks to be achievable by most developed
economies by the end of the third quarter. However, some emerging
markets may only be able to achieve widespread immunization by
year-end or later. S&P said, "We use these assumptions about
vaccine timing in assessing the economic and credit implications
associated with the pandemic. As the situation evolves, we will
update our assumptions and estimates accordingly."

Environmental, social, and governance (ESG) factors relevant to the
rating action:

-- Health and safety



MICROSTRATEGY INC: S&P Assigns 'CCC+' ICR, Outlook Stable
---------------------------------------------------------
S&P Global Ratings assigned its 'CCC+' issuer credit rating to
Tysons Corner, Va.-based MicroStrategy Inc., an enterprise
analytics and business intelligence software provider. At the same
time, S&P assigned its 'B-' issue-level rating and '2' recovery
rating to the company's new $500 million senior secured notes. S&P
does not rate its outstanding convertible senior notes.

S&P Said, "The stable outlook reflects our expectation that
MicroStrategy's operating results will remain consistent over the
next 12 given its good recurring revenue base and the low interest
expense on its convertible debt, which will allow it to maintain
good EBITDA interest coverage and generate positive free operating
cash flow. We expect these factors to enable the company to sustain
its capital structure over the subsequent 12 months.

"We believe MicroStrategy is dependent on favorable financial
conditions to support its capital structure over the long term.In
the third quarter of 2020, the company began to use cash on its
balance sheet to buy bitcoin. Management stated that it recognized
bitcoin as a legitimate investment asset that can be superior to
cash. Accordingly, it made bitcoin its principal treasury reserve
asset. MicroStrategy then began to issue debt to buy bitcoin. In
December 2020 and February 2021, the company issued $650 million
and $1.05 billion of convertible senior notes, respectively, and
used the proceeds to purchase bitcoin. Following this new $500
million senior secured note issuance, MicroStrategy's pro forma S&P
Global Ratings-adjusted leverage will rise above 20x. We note that
while the company's starting leverage will be extremely high, its
EBITDA interest coverage is more favorable given the low interest
rates on its convertible senior notes, which leads us to believe it
could sustain its capital structure over the next 12 months. We
believe that any non-zero bitcoin price would represent a favorable
financial condition given the asset type's short track record,
regulatory risks, and the numerous competing cryptocurrencies.
However, due to its very high leverage we believe the company could
face difficulty in addressing its convertible debt maturities if
bitcoin's price approached zero.

"We do not treat bitcoin as akin to cash in our ratio analysis
given the cryptocurrency's significant volatility and regulatory
risk. While MicroStrategy exhibited a stable financial performance
in 2020 and the first quarter of 2021, we believe it would face
difficultly in supporting its capital structure through the
maturities of its convertible debt with its current business
operations. Therefore, we believe the sustainability of the
company's financial commitments is highly dependent on the price of
bitcoin." Bitcoin faces a number of risks, including the volatility
of its value, which has been severely affected by very narrow
factors, such as Tesla's policies related to its acceptance of the
cryptocurrency and influencer comments about its future
performance. It also faces broader issues, such as potentially
adverse regulatory actions due to concerns about its use as a means
to fund illicit activities (including as a ransomware bounty) or
the energy intensity of bitcoin mining, as well as the possibility
that it will lose market share to an alternative cryptocurrency.

S&P said, "The stable outlook on MicroStrategy reflects our
expectation that its operating results will remain consistent over
the next 12 months given its good recurring revenue base. The low
interest expense on its convertible debt will also allow it to
maintain good interest coverage and generate positive FOCF,
enabling it to sustain its capital structure over the following 12
months.

"We could lower our rating on MicroStrategy over the next 12 months
if we see material risk for a distressed exchange due to a fall in
the price of bitcoin or operational declines. We think this could
occur if the price of bitcoin fell below the $6,000 per coin area
due to adverse regulatory actions or a shift among investors toward
an alternative coin.

"While unlikely over the next 12 months, we could upgrade
MicroStrategy if we believe its business will be sufficient to
sustain its capital structure without relying on the value of its
bitcoin. This would likely require the company to sustain gross
leverage approaching the 10x area and positive unadjusted FOCF
generation."



MORRIS MAILING: Seeks Permission to Use Cash Collateral
-------------------------------------------------------
Morris Mailing, Inc. asked the Bankruptcy Court to authorize the
use of cash collateral.  The Debtor intends to continue to manage
its business and property as a debtor-in-possession pursuant to
Sections 1107 and 1108 of the Bankruptcy Code.  The Debtor does not
have unencumbered cash and needs to pay operating expenses critical
to operations in order to continue its business.  Without access to
the Cash Collateral, the Debtor cannot reasonably expect its
employees to continue providing services or its vendors to continue
providing goods and services while the Debtor reorganizes its
business.

The Debtor believes that (1) CHTD Company; (2) Bluevine Capital
Inc.; (3) Zygmunt Venture, Inc.; and (4) the United States Small
Business Administration (SBA) have a security interest in the Cash
Collateral.

The Debtor believes the debt owed to CHTD Company has already been
satisfied.  Bluevine Capital services the Debtor's loan for Celtic
Bank Corporation.  The Debtor (under its previous name Miken
Enterprises, Inc.) and Celtic Bank are parties to a financing and
security agreement pursuant to which Celtic Bank offered the Debtor
a revolving line of credit.

The Debtor borrowed from Zygmunt $165,000 pursuant to the terms of
a commercial security agreement.  The Debtor obtained in May 2020 a
$150,000 loan from the SBA.  Each of CHTD Company; Bluevine
Capital; Zygmunt; and the SBA filed a UCC-1 financing statement to
secure their respective liens on the collateral.  Each of the
secured creditor also received a blanket lien on most of the
Debtor's assets as security of their interest.  

As adequate protection, the Debtor will make monthly payments to
the cash collateral Creditors, pursuant to the budget.  Moreover,
the Debtor continues to maintain insurance on its assets.  

The Debtor believes that, although Byline Bank filed a UCC-1
statement, its liens -- being related to the Debtor's real property
and the fixtures or improvements thereto -- do not encumber cash
collateral.

A copy of the motion is available for free at
https://bit.ly/3gmOE6g from PacerMonitor.com.

A hearing on the motion is set for June 15, 2021 at 1 p.m. via Zoom
and by telephone.

                       About Morris Mailing

Morris Mailing, Inc., a business offering direct-mailing services
for various publishers in the Chicagoland area, filed a petition
under Subchapter V of Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Ill.  Case No. 21-06416) on May 17, 2021.

In the petition signed by Michael Morris, president, the Debtor
disclosed $2,409,960 in total assets and $4,277,484 in total
liabilities, as of May 12, 2021.  Hiltz Zanzig & Heiligman LLC
represents the Debtor as counsel.  

The firm may be reached through:

   John Hiltz, Esq.
   Hiltz Zanzig & Heiligman LLC
   53 West Jackson Blvd. 1301
   Chicago, IL 60604
   Telephone: 312-566-9008
   Email: jhiltz@hzhlaw.com




MORTGAGE INVESTORS: FCA Plaintiffs Seek Ch.11 Trustee Appointment
-----------------------------------------------------------------
Victor Bibby and Brian Donnell asked the Bankruptcy Court to (i)
appoint a Chapter 11 Trustee for Mortgage Investors Corporation or,
in the alternative, (ii) convert the Debtor's case to a liquidation
under Chapter 7.

Stephanie C. Lieb, Esq., counsel for the Relators, said the Debtor
has no operations, no employees, no revenue, and virtually no
assets.  It filed the Chapter 11 case for the stated purpose of
liquidation because it purportedly has no means to fund its defense
of a case under the False Claims Act.  Ms. Lieb asserted the
Debtor's Chapter 11 petition was filed as a tactic to avoid the
long-running False Claims Act case.

In 2006, the Relators, who are former Veteran's Administration (VA)
mortgage brokers, sued the now-bankrupt MIC, and later its majority
shareholder and Board Chairman William L. Edwards, in the U.S.
District Court for the Northern District of Georgia to recover the
money the government paid when borrowers defaulted on
MIC-originated, government-guaranteed loans.  Ms. Lieb said the
facts demonstrate Mr. Edwards has pillaged MIC's assets of more
than half a billion dollars -- through payments directly to him or
to companies he owns and controls -- while also shutting down MIC's
extremely profitable business operations and firing its employees,
thereby removing the only revenue stream MIC could use to pay
creditor claims.

After purchasing MIC in 1995, Mr. Edwards transformed the company
into a lender focusing on the issuance of Veteran's Administration
(VA) Interest Rate Reduction Refinance Loans (IRRRLs).  IRRRLs are
government guaranteed loans available to retired or active duty
veterans to refinance homes they already own.  The VA allows
Veterans to pay the actual, reasonable, and customary charges for
title insurance and title examination, but not the closing fee or
attorneys' fee for closing the loan, which the IRRRL lenders are
supposed to pay themselves.  For the years 2009-2013, MIC was one
of the highest volume IRRRL lenders in the United States, closing
tens of thousands of IRRRLs during that time.  MIC was accused of
charging its veteran borrowers excessive "discount points,"
including charges of up to 6 or 7 points on every loan, causing the
VA to revamp its program.  In order to issue an IRRRL guarantee,
the VA requires lenders to expressly certify that they have not
imposed any unallowable charges in connection with the loan
closing.

In their work as IRRRL mortgage brokers, the Relators have received
instructions from certain lenders to hide the fact that closing
costs were being paid by the veteran borrowers by adding those
costs to allowable fees, such as title examination and title
insurance.  HUD forms revealed the lender's attorneys' fees or
closing fees were not properly disclosed on the HUD form by MIC
because the lender hid the fees by adding the closing fee amount to
other lines on the HUD form for allowable fees.  

Ms. Lieb pointed out that the purpose of "bundling" unallowable
fees into allowable fees was to evade VA detection and fraudulently
obtain VA guarantees.  By hiding unallowable fees, which should
have been paid by MIC, MIC avoided paying $250 to $500 per loan for
closing costs. Given the over one-hundred thousand IRRRLs closed by
MIC during its years of operation, the effect of hiding unallowable
fees increased MIC's profits by millions of dollars, she said.

The Relators' complaint in the FCA Action remained under seal until
October 2011, when the government notified Relators that the
government would not intervene in the case.  Relators have reviewed
documentation for nearly 14,000 MIC IRRRLs that went into default,
of which 2700 MIC IRRRLs included unallowable fees and false
certifications -- demonstrating that MIC routinely charged
unallowable fees on IRRRLs and falsely certified compliance with
federal regulations in order to fraudulently obtain government
guarantees.   Under the False Claims Act (FCA), the government is
entitled to recover between $14 million to $28 million in civil
penalties on the MIC loans at issue.

In mid-2015, the Relators obtained information revealing that
Edwards had stripped MIC of substantially all of its assets between
the unsealing of the FCA Action in October 2011 and the end of
2013, just one year after the District Court denied MIC's first
motion for summary judgment.  In just the last four years MIC
operated, Edwards directed MIC to pay him and his wholly owned
entities over $541,000,000 in cash.  The Relators were then granted
leave to add Edwards and his revocable trust to the FCA Action as
defendants under a veil-piercing theory and as a defendant for
state law fraudulent transfer claims.

The District Court, in denying Edwards' and MIC's motion to dismiss
Relators' amended complaint concluded that Relators had produced
unrebutted evidence supporting the piercing of MIC's veil and ruled
that "Edwards was effectively MIC and vice versa.  The Relators
obtained evidence that even before Edwards fraudulently distributed
all of MIC's assets and shut the company down, Edwards exercised
unilateral control over MIC's business and failed to follow
corporate formalities in any meaningful way.

                         Prior Case Involvements

Prior to the FCA case, MIC faced (i) enforcement actions in
Minnesota, Washington and Florida, and by the Federal Trade
Commission (FTC), and (ii) class actions filed in Florida, Oregon,
and Washington.

MIC paid the state of Minnesota a $300,000 fine and agreed to never
do business in the state again. Minnesota accused MIC of (i)
deceptive advertising that created the impression MIC was a
government agency; (ii) bait-and-switch marketing that concealed
MIC was offering adjustable rate mortgages; and (iii) a complete
failure to analyze whether the veteran would realize a tangible net
benefit by refinancing.

MIC settled the allegations by the FTC in 2013, paying FTC $7.5
million.  FTC alleged that MIC had violated the federal Do Not Call
registry millions of times and had made material misrepresentations
regarding its loans.

                  'Chapter 11 Trustee Necessary'

Ms. Lieb asserts that appointment of a Chapter 11 Trustee in the
Debtor's case is warranted because the Debtor's bad faith
constitutes cause to dismiss or convert the case pursuant to
Section 1112(b)(1) of the Bankruptcy Code.

By MIC's own admission in its Chapter 11 Case Management Summary,
Ms. Lieb pointed out that MIC is not an operating business with any
real assets, there is nothing to reorganize, and MIC does not
intend to reorganize.  Moreover, MIC has no employees and was
administratively dormant for close to five years before filing
reinstatement papers with the Florida Secretary of State on the
same day it filed for bankruptcy. Edwards and MIC face total
damages of more than $600 million in the FCA Action.   The timing
of MIC's bankruptcy filing leaves no doubt that the petition was
filed as a litigation tactic.  MCI's bad faith in filing its
Chapter 11 case is cause to appoint a Chapter 11 trustee under
Section 1112(b)(1), Ms. Lieb told the Court.

She added that MIC's bad faith bankruptcy filing also constitutes
"cause" to convert the case to a case under Chapter 7.  Allowing
MIC to remain in Chapter 11 only increases the administrative
burden on the estate, which admittedly has no resources to fund a
liquidating plan process.

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

A hearing on the motion is set for June 18, 2021 at 1:30 p.m.

Counsel for Victor Bibby and Brian Donnelly:

   Lynn Welter Sherman, Esq.
   Stephanie C. Lieb, Esq.
   Rhys P. Leonard, Esq.
   TRENAM, KEMKER, SCHARF, BARKIN,
    FRYE, O'NEILL & MULLIS, P.A.
   101 E Kennedy Boulevard, Suite 2700
   Tampa, FL 33602
   Telephone: (813) 223-7474
   Email: lsherman@trenam.com
          slieb@trenam.com
          rleonard@trenam.com

          - and -

   Robert H. Snyder
   BUTLER WOOTEN & PEAK, LLP
   2719 Buford Highway
   Atlanta, GA 30324
   Tel: (404) 321-1700
   Email: rob@butlerwooten.com

                  About Mortgage Investors Corp.

Mortgage Investors Corp. is a St. Petersburg, Florida-based company
founded in 1938 and owned by entrepreneur and former Tampa Bay
Rowdies owner Bill Edwards.  It offered mortgage refinancing
solutions and serves military veterans in the state of Florida.

Mortgage Investors Corp. sought Chapter 11 protection (Bankr. M.D.
Fla. Case No. 21-02521) on May 14, 2021. At the time of filing, the
Debtor estimated $100,001 to $500,000 in assets and $1,000,001 to
$10 million in liabilities.

W Keith Fendrick, Esq., at Holland & Knight, LLP, serves as the
Debtor's counsel.



MUSCLEPHARM CORP: Board Selects Moss Adams as New Accountant
------------------------------------------------------------
The Audit Committee of the Board of Directors of MusclePharm
Corporation selected Moss Adams LLP as the Company's new certifying
accountant for the year ending Dec. 31, 2021, subject to completion
of Moss Adams LLP's standard client acceptance procedures and
execution of an engagement letter.  

During the years ended Dec. 31, 2020 and 2019, and the subsequent
interim period prior to the engagement of Moss Adams LLP, the
Company did not consult with Moss Adams LLP regarding any of the
matters or events set forth in Item 304(a)(2)(i) and (ii) of
Regulation S-K.

SingerLewak LLP was previously the certifying accountant for the
Company.  On June 4, 2021, SingerLewak LLP was dismissed as the
Company's certifying accountant.  The decision to dismiss
SingerLewak LLP was made by the Audit Committee of the Board of
Directors of the Company.

During the years ended Dec. 31, 2020 and 2019 and the subsequent
interim period through June 4, 2021, there were no: (1)
disagreements with SingerLewak LLP on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedures, which disagreements, if not resolved
to their satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the
disagreement, or (2) reportable events under Item 304(a)(1)(v) of
Regulation S-K.

The audit reports of SingerLewak LLP on the consolidated financial
statements of the Company as of and for the years ended Dec. 31,
2020 and 2019 did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles, except that each report on
the Company's consolidated financial statements contained an
explanatory paragraph regarding the Company's ability to continue
as a going concern.

                         About MusclePharm

Headquartered in Denver, Colorado, MusclePharm Corporation
(OTCQB:MSLP) -- http://www.musclepharm.comand
http://www.musclepharmcorp.com-- is a lifestyle company that
develops, manufactures, markets and distributes branded nutritional
supplements.  The Company offers a broad range of performance
powders, capsules, tablets, gels and on-the-go ready to eat snacks
that satisfy the needs of enthusiasts and professionals alike.

MusclePharm reported net income of $3.18 million for the year ended
Dec. 31, 2020, compared to a net loss of $18.93 million for the
year ended Dec. 31, 2019. As of March 31, 2021, the Company had
$9.95 million in total assets, $34.27 million in total liabilities,
and a total stockholders' deficit of $24.32 million.

Los Angeles, California-based SingerLewak LLP issued a "going
concern" qualification in its report dated March 29, 2021, citing
that the Company has suffered recurring losses from operations, has
an accumulated deficit and its total liabilities exceed its total
assets.  This raises substantial doubt about the Company's ability
to continue as a going concern.


NEONODE INC: All Three Proposals Passed at Annual Meeting
---------------------------------------------------------
Neonode Inc. held its 2021 Annual Meeting of Stockholders at which
the stockholders:

   1. reelected Mr. Mattias Bergman to the Board of Directors for
a
      three-year term as a Class I director;

   2. ratified the appointment of KMJ Corbin & Company LLC to
serve
      as the Company's independent auditors for the year ended
      Dec. 31, 2021; and

   3. indicated their approval, on an advisory basis, of the
      compensation of the Company's named executive officers (the
      Say-on-Pay vote).

                           About Neonode

Neonode Inc. (NASDAQ:NEON) -- http://www.neonode.com-- develops
user interface and optical interactive touch and gesture solutions.
Its patented technology offers multiple features including the
ability to sense an object's size, depth, velocity, pressure, and
proximity to any type of surface.

Neonode reported a net loss attributable to the company of $5.6
million for the year ended Dec. 31, 2020, compared to a net loss
attributable to the company of $5.30 million for the year ended
Dec. 31, 2019.  As of March 31, 2021, the Company had $13.52
million in total assets, $3.45 million in total liabilities, and
$10.08 million in total stockholders' equity.


NEWBURY COMMONS: Court Narrows Trust's Suit v. Berkowitz
--------------------------------------------------------
Delaware Bankruptcy Judge Laurie Selber Silverstein narrowed the
claims asserted in the complaint initiated by the investors trust
created pursuant to the Amended Chapter 11 Plan of Liquidation in
the jointly administered cases of Newbury Commons Associates, LLC
and its 25 debtor-entities.  Berkowitz, Trager & Trager, LLC, the
defendant, filed the motion to dismiss.  Judge Silverstein granted
the Motion to Dismiss for failure to state a cause of action as it
relates to Counts I and II, but with leave to replead.

In Count I, Plaintiff alleges that Defendant's legal representation
of the Debtors failed to conform to the applicable standard of
care, and that failure constitutes attorney malpractice. In Count
II, Plaintiff alleges that Defendant breached oral contracts with
the Debtors and the implied duty of good faith and fair dealing
embedded in those contracts caused Debtors' damages.  Counts I and
II are considered State Law Claims. In Count III, Plaintiff alleges
14 transfers made to Defendant in the total amount of $100,541 are
avoidable as preferences under 11 U.S.C. Sec. 547 and recoverable
under 11 U.S.C. Sec. 550. In Count IV, Plaintiff alternatively
alleges that the Transfers are avoidable as constructive fraudulent
transfers under 11 U.S.C. Sec. 548(a) and recoverable under 11
U.S.C. Sec. 550. Plaintiff seeks damages in an amount to be
determined at trial on the State Law Claims and $100,541 in
recoveries on Counts III and IV.

Defendant moves to dismiss Count I and II on four grounds: (i) the
Investor Trust lacks standing to assert the State Law Claims (ii)
the Court lacks subject matter, jurisdiction (iii) the Complaint
fails to state a cause of action and. (iv) the State Law Claims are
barred by the in pari delicto doctrine. Defendant moves to dismiss
Count III and IV of the Complaint because (i) the Investor Trust
lacks standing to assert avoidance actions and (ii) the Complaint
fails to state a cause of action.

From 2010 through 2015, BTT served as the Debtors' principal
transactional attorneys. BTT represented the Debtors in 23 real
estate-related transactions in connection with the Debtors' real
estate and with respect to certain loans.  The fees paid to BTT for
its representation of the Debtors in real estate or loan
transactions generally ranged from $7,500 to $52,000. In each of
the 23 transactions, BTT issued opinion letters to lenders on
behalf of the Debtor-borrowers who they represented.

The Debtors were limited liability companies created by John
DiMenna, Jr., William A. Merritt, Jr. and Thomas L. Kelly, Jr. to
hold, directly or indirectly, commercial, hotel and multi-family
residential real estate located in Connecticut. With a few
exceptions, the Debtors were either "PropCo" Debtors, that is an
entity established to acquire, hold and manage interest in one of
the 10 pieces of real estate or "HoldCo Debtors," that is an entity
created to own and manage a PropCo Debtor.

DiMenna, Merritt and Kelly were also co-managing members of another
entity, Seaboard Realty LLC, which managed each Debtor and also
held an equity interest (usually 25%) in all but a few of the
HoldCo Debtors. The remaining 75% equity interest in each HoldCo
Debtor was marketed to individual investors. Seaboard Realty had no
employees. It generally made arrangements with Seaboard Property
Management, Inc., a company wholly owned by DiMenna, to perform the
day-to-day management functions.

From 2010 until sometime in 2015, DiMenna conducted a massive
financial fraud upon the Debtors' investors and lenders and
ultimately, on Debtors themselves. Following an investigation, the
United States Attorney's Office for the District of Connecticut
concluded that DiMenna engaged in criminal fraud from 2010 to 2016,
defrauding lenders and investors out of $64.7 million. DiMenna
ultimately entered into a plea agreement and was sentenced to serve
over seven years in jail.

Plaintiff alleges that BIT had a professional duty to keep all
three members of Seaboard Realty -- DiMenna, Merritt and Kelly --
informed with respect to all significant actions and undertakings,
including major borrowings and of all conduct which would violate
loan covenants and cause defaults. BTT failed to advise Merritt and
Kelly of major borrowings being undertaken by certain Debtors that
would violate loan agreement covenants and cause defaults. BIT did
not communicate with Merritt or Kelly regarding any of the loans,
real estate purchases or sales undertaken or considered by any
Debtor. In some of the opinion letters issued by BTT with respect
to the real estate-related loans, BIT effectively attested to the
validity of the signatures of the Debtor-borrower and guarantors.

Plaintiff contends that if BTT had properly performed its duties as
the Debtors' legal counsel, the forging of Kelly's and Merritt's
signatures would have been discovered no later than the first
instance of it and would have averted the massive fraud. Plaintiff
contends that if DiMenna's fraud had been discovered earlier: (i)
less cash would have been siphoned from those Debtors that were
cash flow positive and instead they would have remained operational
and (ii) the losses of those Debtors that did not have sufficient
cash could have been stanched, mitigated and held to a minimum.

The case is, NCA Investors Liquidating Trust, Plaintiff v.
Berkowitz, Trager & Trager, LLC, Defendant, Adv. No. 19-50257
(Bankr. D. Del. June 6, 2019).  A copy of the Court's June 10, 2021
Memorandum is available at:

          https://www.leagle.com/decision/inbco20210611531

                 About Newbury Common Associates
   
Newbury Common Associates, LLC, et al., comprise a corporate
enterprise that owns a diverse portfolio of high quality,
distinctive commercial, hospitality and residential properties with
an aggregate of approximately 800,000 square feet located primarily
in Stamford, Connecticut.

On Dec. 13, 2015, Newbury Common Associates, LLC, and 13 affiliates
each commenced a voluntary case (Bankr. D. Del. Lead Case No.
15-12507) under chapter 11 of the Bankruptcy Code, and on Dec. 14,
Tag Forest LLC commenced a Chapter 11 case (collectively, "Original
Debtors").  On Feb. 3, 2016, Newbury Common Member Associates, LLC,
and 8 affiliates commenced a voluntary case under Chapter 11 of the
Bankruptcy Code; and then on Feb. 4, 88 Hamilton Avenue Associates,
LLC filed a Chapter 11 petition (collectively "Additional
Debtors").  The petitions were signed by Marc Beilinson, chief
restructuring officer.  At the time of the filing, the Debtors
estimated assets and liabilities at $100 million to $500 million.

Seaboard Realty, LLC, its principals or entities it manages serve
as the manager under the operating agreements for each of the
Debtors and is owned 50% by John J. DiMenna, Jr., 25% by Thomas L.
Kelly, Jr., and 25% by William A. Merritt, Jr.  The Original
Debtors other than Seaboard Residential, LLC, Tag, and Newbury
Common Associates, LLC, are holding companies whose assets are
substantially comprised of the equity of the Property Owner
Debtors.  The Debtors' eight operating property are owned by the
"Property Owner Debtors", namely Century Plaza Investor Associates,
LLC; Seaboard Hotel Associates, LLC; Seaboard Hotel LTS Associates,
LLC; Park Square West Associates, LLC; Clocktower Close Associates,
LLC; One Atlantic Investor Associates, LLC; 88 Hamilton Avenue
Associates, LLC; 220 Elm Street I, LLC; 300 Main Street Associates,
LLC; and Seaboard Residential, LLC.

The Original Debtors' Chapter 11 cases are being jointly
administered pursuant to an order entered Dec. 18, 2015.  The
Debtors later won approval of a supplemental motion seeking joint
administration of the Additional Debtors' Chapter 11 cases with the
cases of the Original Debtors for procedural purposes only.

As of Jan. 7, 2016, the Debtors had incurred purported aggregate
funded secured indebtedness of approximately $177.2 million in
principal, including approximately $150.4 million of property-level
secured debt and approximately $26.8 million of purported and
allegedly unauthorized mezzanine debt.

The Debtors were represented by Robert S. Brady, Esq., at Young
Conaway Stargatt & Taylor, LLP, and Dechert LLP.  They retained
Donlin Recano as claims and noticing agent, and Anchin, Block &
Anchin as their Forensic Accounting Services Provider.

The Office of the U.S. Trustee disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Debtors' cases.

On May 22, 2017, the Debtors' Amended Chapter 11 Plan of
Liquidation was confirmed in a largely consensual confirmation
hearing and it went effective on June 8, 2017.  The Plan created
the NCA Investors Liquidating Trust.


NOVABAY PHARMACEUTICALS: FDA Rejects EUA Request for Test Kits
--------------------------------------------------------------
The U.S. Food and Drug Administration declined to review NovaBay
Pharmaceuticals, Inc.'s Emergency Use Authorization request for
SARS-CoV-2 IgG and IgM Antibody Combined Test Kits.  As such, the
Test Kits are not authorized to be distributed or used as proposed
in the United States.

The Company previously entered into an international distribution
agreement, dated April 16, 2020, with Shenzhen Microprofit Biotech
Co., LTD whereby Microprofit granted the Company exclusive rights
to distribute the Test Kits in the United States through Dec. 31,
2021, subject to various assumptions including the approval by the
U.S. Food and Drug Administration of such Test Kits.  

In accordance with the International Agreement, the Company has
been assisting Microprofit in applying for approval of the Test
Kits by the FDA.  In connection with the International Agreement,
the Company also entered into an intermediary distribution
agreement, dated April 16, 2020, with Chongqing Pioneer Pharma
Holdings Limited, as amended on June 29, 2020, for Chongqing to act
as an intermediary between Microprofit and the Company in the
distribution of the Test Kits if approved by the FDA.
  
The International Agreement and the Intermediary Agreement, as
amended, will both expire on Dec. 31, 2021.

                           About Novabay

Headquartered in Emeryville, California, NovaBay Pharmaceuticals,
Inc. -- http://www.novabay.com-- is a biopharmaceutical company
focusing on commercializing and developing its non-antibiotic
anti-infective products to address the unmet therapeutic needs of
the global, topical anti-infective market with its two distinct
product categories: the NEUTROX family of products and the
AGANOCIDE compounds.  The Neutrox family of products includes
AVENOVA for the eye care market, CELLERX for the aesthetic
dermatology market, and NEUTROPHASE for wound care market.

Novabay reported a net loss attributable to common stockholders of
$11.04 million for the year ended Dec. 31, 2020, compared to a net
loss attributable to common stockholders of $10.48 million for the
year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$15.24 million in total assets, $2.92 million in total liabilities,
and $12.32 million in total stockholders' equity.


OMKAR HOTELS: Wins Cash Collateral Access Thru July 15
------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida,
Jacksonville Division, has authorized Omkar Hotels, Inc. to use
cash collateral on an interim basis in accordance with the budget
pending a final hearing through July 15, 2021, or until further
Court order.

The Court says all pre-petition liens of Cadle Company II, Inc.,
and the U.S. Small Business Administration, as respondents, if any,
will continue until further Court order.

The Debtor will set aside money monthly toward payment, and will
pay when due, any post-petition property taxes with respect to the
properties, in accordance with the Budget and the Interim Order.

The Debtor is directed to maintain property insurance on the
properties collateralizing Respondents' purported secured claims,
with the first lien Respondent to be listed thereon as an
additional loss-payee and with the United States Trustee to be
added as a notice party under such policies of insurance.

Any creditor holding an interest in cash collateral is granted a
replacement lien in the Debtor's post-petition cash collateral to
the extent of any post-petition usage of cash collateral during the
interim period and to the same extent, validity, and priority as
such creditors' pre-petition liens, if any, in cash collateral.

A Final Hearing upon the Motion to Use Cash Collateral is scheduled
for July 15, 2021 at 11:30 a.m.

A copy of the order and the debtor's budget from June to September
is available for free at https://bit.ly/3vcCmCV from
PacerMonitor.com.

The Debtor projects $74,400 in total receipts for June 2021.

                     About Omkar Hotels, Inc.

Omkar Hotels, Inc. operates in the traveler accommodation industry.
The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 21-01418) on June 7,
2021. In the petition signed by Ayesh T. Patel, president, the
Debtor disclosed up to $10 million in both assets and liabilities.


Judge Roberta A. Colton oversees the case.

G. Daniel Taylor, Esq. at Stone Baxter, LLP is the Debtor's
counsel.



ONDAS HOLDINGS: Closes Public Offering of 7.36M Common Shares
-------------------------------------------------------------
Ondas Holdings Inc. has closed its public offering of 7,360,000
shares of its common stock, including 960,000 shares sold pursuant
to the exercise in full by the underwriters of their over-allotment
option, at a public offering price of $7.00 per share.  Ondas
estimates net proceeds from the offering to be approximately $47.4
million, after deducting underwriting discounts and commissions and
estimated offering expenses.

Ondas intends to use the net proceeds of the offering for working
capital and general corporate purposes.

Oppenheimer & Co. Inc. acted as the sole book-running manager for
the offering, and B. Riley Securities, Inc. acted as the lead
manager for the offering.  Akerman LLP served as legal counsel to
Ondas and White & Case LLP served as legal counsel to the
underwriters.

A shelf registration statement relating to the shares of common
stock issued in the offering was filed with the Securities and
Exchange Commission and is effective.  A final prospectus
supplement and accompanying prospectus describing the terms of the
offering have been filed with the SEC.  Copies of the final
prospectus supplement and the accompanying prospectus relating to
the securities offered may also be obtained from Oppenheimer & Co.
Inc. Attention: Syndicate Prospectus Department, 85 Broad Street,
26th Floor, New York, NY 10004, or by telephone at (212) 667-8055,
or by email at EquityProspectus@opco.com.  Electronic copies of the
final prospectus supplement and accompanying prospectus are also
available on the SEC's website at http://www.sec.gov.

                     About Ondas Holdings Inc.

Ondas Holdings Inc., through its wholly owned subsidiary, Ondas
Networks Inc., is a developer of proprietary, software-based
wireless broadband technology for large established and emerging
industrial markets.  The Company's standards-based, multi-patented,
software-defined radio FullMAX platform enables Mission-Critical
IoT (MC-IoT) applications by overcoming the bandwidth limitations
of today's legacy private licensed wireless networks.  Ondas
Networks' customer end markets include railroads, utilities, oil
and gas, transportation, aviation (including drone operators) and
government entities whose demands span a wide range of mission
critical applications.  These markets require reliable, secure
broadband communications over large and diverse geographical areas,
many of which are within challenging radio frequency environments.
Customers use the Company's FullMAX technology to deploy their own
private licensed broadband wireless networks.  The Company also
offers mission-critical entities the option of a managed network
service. Ondas Networks' FullMAX technology supports IEEE 802.16s,
the new worldwide standard for private licensed wide area
industrial networks.  For additional information, visit
www.ondas.com.

Ondas Holdings reported a net loss of $13.48 million for the year
ended Dec. 31, 2020, compared to a net loss of $19.39 million for
the year ended Dec. 31, 2019.  As of March 31, 2021, the Company
had $26.95 million in total assets, $12.24 million in total
liabilities, and $14.71 million in total stockholders' equity.


ONEMAIN HOLDINGS: S&P Affirms 'BB-' ICR on Strong Performance
-------------------------------------------------------------
On June 9, 2021, S&P Global Ratings revised its outlook on OneMain
Holdings Inc. to positive from stable. S&P also affirmed its issuer
credit and unsecured debt ratings on OneMain Holdings Inc. at
'BB-'.

At the same time, S&P affirmed its 'B-' issue ratings on AGFC
Capital Trust preferred stock.

S&P said, "The outlook revision on OneMain and its subsidiary
reflect the company's strong performance during 2020, and our
belief that its operating performance is likely to remain resilient
over the next year. For the first quarter of 2021, the company's
leverage, measured as debt to adjusted total equity (ATE), was
5.2x, in the middle of our expected range of 4.5x to 6.0x. We
expect OneMain will continue to operate with leverage within our
expected range.

"The company plans to offer more diversified products which could
spur growth and deeper customer relationships, but create
operational risks, in our view. OneMain intends to launch a credit
card product in the second half of 2021, and offer additional
features from the Trim acquisition. We expect slow organic growth
in the credit card product. By 2025, the company's goal is to
double its customers and increase the amount of customers with two
or more products to above 50%, from approximately 20%. While we
view product diversity as a credit positive, generally, we are
vigilant regarding risks from launching new products, particularly
given the relative risk of non-prime credit cards compared with its
current portfolio." However, the company's current credit quality
metrics continue to be strong relative to historical performance.
Net charge-offs in the first quarter of 2021 was 4.7%, down 179
basis point compared with the year ago period. OneMain's tightened
credit standards and government stimulus helped lower net
charge-offs to 5.5% for year-end 2020, compared with 6.0% in 2019.

OneMain's's diversified funding sources, relatively high net
returns, and better-than-peer liquidity are positive rating
factors. The company's mix of unsecured debt and amount of
available liquidity continues to be better than similarly rated
peers. Liquidity, as of the first quarter of 2021, included $7.2
billion available under its conduit lines, more than $1 billion in
unencumbered cash, and just under $2 billion in securities.

S&P said, "We generally view private equity control as a potential
risk, given the relatively high leverage often associated with
companies controlled by private equity, and view loss of control by
Apollo-Varde as a credit positive.Apollo Global Management and
Varde Partners currently own 27% of OneMain Holdings, following the
most recent sale. This resulted in a reduction of control to four
out of nine board seats, from six previously.

"We rate OneMain's unsecured debt in line with its issuer credit
rating based on our expectations for unencumbered assets to exceed
unsecured debt, and our expectation of priority debt relative to
total assets.If the company's unsecured debt becomes greater than
its unencumbered assets, we would notch down from the issuer credit
rating by one notch.

"The positive outlook indicates S&P Global Ratings' expectation
that over the next 12 months OneMain will maintain its competitive
position in nonprime consumer lending and operate with leverage of
4.5x-6.0x on a sustained basis. We expect cash liquidity to
normalize toward pre-COVID-19 levels, net charge-offs to remain
below 6.0%, and the company to retain its existing funding mix."

Downside scenario

S&P said, "We could revise the outlook on our ratings back to
stable over the next 12 months if debt to ATE rises above 6.5x or
if net charge-offs rise faster than expected. We could also lower
the ratings if regulatory actions impede the company's business,
the company takes on large debt-funded initiatives, or competition
increases in the nonprime installment lending industry such that
risk-adjusted yields decline and weaken earnings."

Upside scenario

S&P could raise the rating over the next 12 months if net
charge-offs remain below 6.0%, debt to ATE remains below 6x, the
company keeps its well-diversified funding mix and better-than-peer
liquidity, and economic risks related to the pandemic fade.



OPTION CARE: Closes Underwritten Offering of 17.3M Common Shares
----------------------------------------------------------------
Option Care Health, Inc. entered into an underwriting agreement
with Goldman Sachs & Co. LLC and HC Group Holdings I, LLC (the
"Selling Stockholder"), relating to an underwritten public offering
of 17,250,000 shares of the Company's common stock, par value
$0.0001 per share, sold by the Selling Stockholder at a price to
the public of $20.00 per share.  The Securities include 2,250,000
shares sold by the Selling Stockholder in connection with the
Underwriter's full exercise of its option to purchase additional
shares.  The Offering closed on June 10, 2021.

The Securities were sold pursuant to a registration statement on
Form S-3 (File No. 333-239504) that was filed by the Company with
the Securities and Exchange Commission on June 26, 2020 and became
effective on July 8, 2020, a prospectus included in the
Registration Statement and a prospectus supplement, dated June 8,
2021 and filed with the Commission on June 10, 2021.

The Company will not receive any of the proceeds from the sale of
the Securities by the Selling Stockholder.

The Underwriting Agreement contains customary representations,
warranties, covenants and indemnification obligations of the
Company, the Selling Stockholder and the Underwriter, including for
liabilities under the Securities Act of 1933, as amended, and other
obligations of the parties.

In addition, pursuant to the terms of the Underwriting Agreement,
(i) the Company's executive officers and certain of the Company's
directors affiliated with the Selling Stockholder have entered into
"lock-up" agreements with the Underwriter, which generally prohibit
the sale, transfer or other disposition of securities of the
Company for a 60-day period, subject to certain exceptions, and
(ii) the Selling Stockholder has entered into substantially the
same "lock-up" agreement with the Underwriter, which generally
prohibits the sale, transfer or other disposition of securities for
a 60-day period, subject to certain exceptions.

                     About Option Care Health

Option Care Health, together with its wholly-owned subsidiaries,
provides infusion therapy and other ancillary health care services
through a national network of 145 locations around the United
States.  The Company contracts with managed care organizations,
third-party payers, hospitals, physicians, and other referral
sources to provide pharmaceuticals and complex compounded solutions
to patients for intravenous delivery in the patients' homes or
other nonhospital settings. Its services are provided in
coordination with, and under the direction of, the patient's
physician.  Its multidisciplinary team of clinicians, including
pharmacists, nurses, dietitians and respiratory therapists, work
with the physician to develop a plan of care suited to each
patient's specific needs.

Option Care reported a net loss of $8.07 million for the year ended
Dec. 31, 2020, compared to a net loss of $75.92 million for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$2.64 billion in total assets, $1.62 billion in total liabilities,
and $1.02 billion in total stockholders' equity.


OZOP ENERGY: Continues Rollout of Modular EV Charging Network
-------------------------------------------------------------
Ozop Energy Solutions. announced an order for 38 electric vehicle
charging stations to be installed various locations in Brooklyn,
NY, continuing their steps in developing a regional NeoGrid Modular
Network (patent pending) that will spark a new generation of
electrical supply, storage & distribution.

The orders, valued at $2,000,000.00 pre-incentive, come through
wholly owned subsidiary Ozop Energy Systems, Inc. (OES) which calls
for 28 dual port Level II Enel X Juice Pedestal chargers and 10
Level III rapid chargers to be delivered and installed onto
additional locations in Brooklyn, NY expanding on our May 12th
press release.  These projects are overseen by OES's East Coast
office under our Head of Business Development, Alan Sosis.

"This announcement is not just about an order for individual
charging stations," said Brian Conway, CEO of Ozop Energy Systems.
"This puts in motion our plan to eliminate the municipal grid or
keep it as a luxury supplier instead of a necessary supplier of
energy for electric vehicles."

"As these systems are deployed," he added, "we are increasing our
network which, modular by design, can be deployed in days not
months or even years in many urban areas, and we plan to expand to
other markets in the near future."

                    About Ozop Energy Solutions

Ozop Energy Solutions (http://ozopenergy.com/)invents, designs,
develops, manufactures, and distributes ultra-high-power chargers,
inverters, and power supplies for a wide variety of applications in
the defense, heavy industrial, aircraft ground support, maritime
and other sectors.  The Company's strategy focuses on capturing a
significant share of the rapidly growing renewable energy market as
a provider of assets and infrastructure needed to store energy.

OZOP Energy reported a net loss of $20.48 million for the year
ended Dec. 31, 2020, compared to a net loss of $571,595 for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$11.44 million in total assets, $71.72 million in total
liabilities, and a total stockholders' deficit of $60.28 million.

Hackensack, New Jersey-based Prager Metis CPA's LLC, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated April 15, 2021, citing that as of Dec. 31, 2020, the
Company had an accumulated deficit of $21,793,375 and a working
capital deficit of $4,604,189.  In addition, the Company has
generated losses since inception.  These factors, among others,
raise substantial doubt regarding the Company's ability to continue
as a going concern.


OZOP ENERGY: Signs Deal With BrainBox on Artificial Intelligence
----------------------------------------------------------------
Ozop Energy Solutions's wholly owned subsidiary Ozop Energy Systems
has entered into an agreement with BrainBox AI to explore
opportunities to introduce its self-adapting artificial
intelligence technology to the Company's customers in the greater
New York metropolitan area.

With Ozop expanding its reach as a recently approved PowerReady
contractor with the Joint Utilities of New York, it will begin
referring BrainBox AI's autonomous AI technology to proactively
optimize one of the world's largest energy consumers and greenhouse
gas emitters: Buildings.  It is often unperceived that one of the
leading contributors of energy usage comes from buildings' Heating,
Ventilation, and Air Conditioning (HVAC) systems.  In fact, 45% of
commercial buildings' energy consumption comes from HVAC, of which
30% is usually wasted.  Using deep learning, cloud-based computing,
and a proprietary process, BrainBox AI's deep learning engine
autonomously and granularly optimizes existing HVAC systems in real
time for maximum impact on energy consumption, carbon footprint and
building operations.

"Since first reading about BrainBox AI in Time Magazine last year
as one of the Best Inventions of 2020, I have been eager to offer
its game-changing technology to our customers," stated Brian
Conway, CEO of Ozop Energy Solutions, Inc.  "We will initially
refer their solutions to building owners here in New York over the
next few months, with the end goal to become a national reseller as
we expand into new markets.  Along with our (patent pending)
Neo-Grid technology, we wish to make a positive impact in our
country's energy transition challenges."

                   About Ozop Energy Solutions

Ozop Energy Solutions (http://ozopenergy.com/)invents, designs,
develops, manufactures, and distributes ultra-high-power chargers,
inverters, and power supplies for a wide variety of applications in
the defense, heavy industrial, aircraft ground support, maritime
and other sectors.  The Company's strategy focuses on capturing a
significant share of the rapidly growing renewable energy market as
a provider of assets and infrastructure needed to store energy.

OZOP Energy reported a net loss of $20.48 million for the year
ended Dec. 31, 2020, compared to a net loss of $571,595 for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$11.44 million in total assets, $71.72 million in total
liabilities, and a total stockholders' deficit of $60.28 million.

Hackensack, New Jersey-based Prager Metis CPA's LLC, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated April 15, 2021, citing that as of Dec. 31, 2020, the
Company had an accumulated deficit of $21,793,375 and a working
capital deficit of $4,604,189.  In addition, the Company has
generated losses since inception.  These factors, among others,
raise substantial doubt regarding the Company's ability to continue
as a going concern.


OZOP ENERGY: Unit Executes LOI With Real Estate Investment Fund
---------------------------------------------------------------
Ozop Energy Solutions's wholly owned subsidiary Ozop Energy Systems
has entered into a Letter of Intent with a NYSE real estate
investment fund.

The agreement is designed to explore property for twelve locations
in New York and one in New Jersey for the immediate development of
Battery Storage and EV Charging Stations.  Also included in the
agreement is a viability study for the implementation of "BrainBox
AI's AI-driven energy optimization solution on existing HVAC
(Heating, Ventilation and Air Conditioning) equipment for over 200
properties nationwide.

"It is important to note that our client is an equity real estate
investment fund owning and managing high value commercial
properties in multiple states.  Many of their assets have existing
Building Management System (BMS) solutions but most were not
designed for the increasing government demand for further cuts to
the commercial carbon footprint.  There is a strong focus on energy
reduction from the building envelope of many of our large
commercial clients however, we are focused on delivering long-term,
profitable energy reductions through technologies and software that
do not interfere with the existing BMS technologies.

"This particular client understands the value of software driven
reductions and is putting its commitment on the table.  Smaller
carbon footprint is a win for all and OZOP delivers," the Company
said.

"All buildings in New York City are beginning to develop long term
energy and carbon reduction strategies to comply with Local Law
97," stated Brian Conway, CEO of Ozop Energy Solutions, Inc.  "This
law, the most ambitious in the world to tackle emissions from
existing buildings, impacts over 57,000 buildings across the city
with the goal of reducing building-based emissions 40%.  Ozop
Energy Systems is committed to providing solutions to make a
positive impact in our country's energy transition challenges."

                    About Ozop Energy Solutions

Ozop Energy Solutions (http://ozopenergy.com/)invents, designs,
develops, manufactures, and distributes ultra-high-power chargers,
inverters, and power supplies for a wide variety of applications in
the defense, heavy industrial, aircraft ground support, maritime
and other sectors.  The Company's strategy focuses on capturing a
significant share of the rapidly growing renewable energy market as
a provider of assets and infrastructure needed to store energy.

OZOP Energy reported a net loss of $20.48 million for the year
ended Dec. 31, 2020, compared to a net loss of $571,595 for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$11.44 million in total assets, $71.72 million in total
liabilities, and a total stockholders' deficit of $60.28 million.

Hackensack, New Jersey-based Prager Metis CPA's LLC, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated April 15, 2021, citing that as of Dec. 31, 2020, the
Company had an accumulated deficit of $21,793,375 and a working
capital deficit of $4,604,189.  In addition, the Company has
generated losses since inception.  These factors, among others,
raise substantial doubt regarding the Company's ability to continue
as a going concern.


PALM BEACH BRAIN: Wins Cash Collateral Access
---------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
West Palm Beach Division, has authorized Palm Beach Brain and
Spine, LLC, Midtown Outpatient Surgery Center, LLC, and Midtown
Anesthesia Group, LLC to use cash collateral on an interim basis to
pay operating expenses, with a 10% variance.

The Northern Trust Company asserts a lien in substantially all of
the assets of MOSC, including but not limited to accounts and
general intangibles and the proceeds thereof, pursuant to one or
more promissory note, security agreement, and financing statements
since 2014.  Northern Trust also asserts its priority lien includes
medical receivables and related "letters of protection" and the
proceeds thereof, including those that may have been sold to
various factors by MOSC, although the factors do not agree with the
bank's contention, and the parties reserve their respective rights
with respect thereto.

PBBS is a party to various factoring agreements with Echelon
Medical Capital, LLC, Momentum Funding, LLC, Well States Healthcare
d/b/a Well State Servicing, Medlink Capital, LLC, Medical Financial
Group Holdings, LLC, and CareCentric Investments I, LLC, wherein
PBBS appears to have sold these factors certain medical receivables
and related "letters of protection" issued by PBBS patients to the
factors.

MOSC is a party to various agreements with Echelon, CareCentric and
Momentum, wherein MOSC appears to have sold certain medical
receivables and related "letters of protection" issued by patients
of MOSC to the factors.  Medlink also asserts an interest in
certain medical receivables or related "letters of protection" of
MOSC.

MAG is a party to various agreements with Echelon, Momentum,
CareCentric and MedAssist Billing Solutions, LLC, wherein MAG
appears to have sold certain medical receivables and related
"letters of protection" issued by patients of MAG to the factors.
Medlink also asserts an interest in certain medical receivables or
related "letters of protection"
of MAG.

The Debtors are authorized to use cash collateral solely to pay the
applicable ordinary operating expenses that become due and are
payable through the date of the next hearing on cash collateral or
as otherwise ordered by the Court.  Dr. Amos Dare has agreed to
defer his salary from all three Debtors until such time as there
are available net funds to pay the deferred salary.  However, the
Debtor will be required to provide notice to Northern Trust Bank
and the factors that the deferred compensation has or will be paid
to Dr. Dare.

As adequate protection for and to the extent of the Debtors' use of
any "cash collateral" authorized by the Order in which the factors
hold any interest, as well as for any decrease in the value of such
cash collateral as of the Petition Date, or in the event the
Debtors mistakenly or improperly use proceeds of medical
receivables and related "letters of protection" sold and assigned
pre-petition, Echelon, Momentum, Medlink and Well States are
granted with an effective date as of the Petition Date, an
assignment of and replacement lien on sold and assigned medical
receivables and related "letters of protection" of equal or greater
value, to the same extent as any prepetition lien or ownership
interest on a final basis through and including the interim hearing
in the matter.

A final hearing on the use of cash collateral is scheduled for June
22 at 1:30 p.m.

A copy of the Order and the Debtors' budgets through August 21 is
available for free at https://bit.ly/3ggLVwm from
PacerMonitor.com.

The Debtor projects total expenses of $5,656.91 for June.

          About Palm Beach Brain and Spine

Palm Beach Brain & Spine -- http://www.pbbsneuro.com/-- is a
medical practice providing neurosurgery, minimally invasive spine
surgery, and treatment for cancer of the brain and spine.

Palm Beach Brain & Spine and two affiliates, Midtown Outpatient
Surgery Center, LLC and Midtown Anesthesia Group, LLC, filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Fla. Lead Case No. 19-20831) on Aug. 15, 2019.

The petitions were signed by Dr. Amos O. Dare, manager. Palm Beach
Brain disclosed $13,412,202 in assets and $2,685,278 in
liabilities. Midtown Outpatient disclosed $6,857,558 in assets and
$2,920,846 in liabilities while Midtown Anesthesia listed
$5,081,861 in assets and under $50,000 in liabilities.

Judge Mindy A. Mora is the case judge.

Dana L. Kaplan, Esq. and Craig I. Kelley, Esq., at Kelley Fulton &
Kaplan, P.L. are the Debtors' counsel.



PARAGON OFFSHORE: Owes Fees on $90 Million Deal, Says U.S. Trustee
------------------------------------------------------------------
Law360 reports that the U.S. Trustee's Office told a Delaware
bankruptcy judge on Thursday that it's owed a fee on the planned
distribution of $90 million in settlement proceeds by a trust set
up by bankrupt Paragon Offshore, arguing it's effectively a payment
under Paragon's Chapter 11 plan.  At a virtual hearing before U.S.
Bankruptcy Judge Christopher Sontchi, counsel for the federal
bankruptcy watchdog argued it has a legal right to the payment,
despite arguments by both oil rig company Paragon and the trust
that the U. S. Trustee has already collected everything it can on
this settlement.

            About Prospector Offshore and Paragon Offshore

Paragon Offshore Plc, and several affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 16-10385 to
16-10410) on Feb. 14, 2016. The Delaware Bankruptcy Court entered
an order on June 7, 2017, confirming the 2016 Debtors' Fifth Joint
Chapter 11 Plan of Reorganization.

Prospector Offshore Drilling S.a r.l. and three affiliates filed
separate Chapter 11 bankruptcy petitions (Bankr. D. Del. Case Nos.
17-11572 to 17-11575) on July 20, 2017. The affiliates are
Prospector Rig 1 Contracting Company S.a r.l.; Prospector Rig 5
Contracting Company S.a r.l.; and Paragon Offshore plc (in
administration).

The Hon. Christopher S. Sontchi presides over the cases.

The Debtors are represented by Gary T. Holtzer, Esq., and Stephen
A. Youngman, Esq., at Weil, Gotshal & Manges LLP, and Mark D.
Collins, Esq., Amanda R. Steele, Esq., and Joseph C. Barsalona II,
Esq., at Richards, Layton & Finger, P.A., as counsel. The Debtors
hired as their financial advisors, Lazard Freres & Co. LLC; as
their restructuring advisor, AlixPartners, LLP; and as their
claims, noticing and solicitation agent, Kurtzman Carson
Consultants LLC.

In the petitions signed by Senior VIce President and CFO Lee M.
Ahlstrom, the Debtors estimated $1 billion to $10 billion in both
assets and liabilities.  

The Debtors' bankruptcy filing came two days after the Paragon
Offshore group completed its corporate and financial reorganization
on July 18, 2017. The plan of reorganization under chapter 11 of
the U.S. Bankruptcy Code substantially de-levered Paragon
Offshore's ongoing business, eliminating approximately $2.3 billion
of secured and unsecured debt.


PEABODY ENERGY: S&P Upgrades 'CCC' ICR After Debt Restructuring
---------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on U.S. thermal
coal producer Peabody Energy Corp. to 'CCC' from 'SD'. The
issue-level rating on the 2022 notes remains 'D' in anticipation of
similar exchanges.

The negative outlook reflects the potential for de facto
restructurings of other notes and loans in the capital structure
over the next 12 months.

S&P said, "Our 'CCC' issuer credit rating reflects a capital
structure we view as unsustainable. Peabody has roughly $1.6
billion of funded debt (including debt issuance costs and the net
balance under the accounts receivable securitization facility),
nearly all of which comes due between 2022 and 2025. We forecast
leverage (including adjustments for pensions, asset reclamation
obligations and other items) between 7.5x and 8.5x EBITDA over this
period. While we ordinarily wouldn't view ratios in this range as
indicative of an unsustainable capital structure, we believe
lenders' environmental, social, and governance (ESG) concerns will
make it increasingly difficult and expensive to refinance in full
these obligations at or before maturity."

Sources of liquidity should cover debt service and other fixed
costs over the next year but could also facilitate de facto
restructurings. Peabody held $580 million cash on March 31, 2021
and had about $23 million available under a revolving credit
facility that matures in December 2024. This should be more than
sufficient to cover maturities, capital expenditures (capex), asset
reclamation obligations, and other needs over the next 12 months.
However, in S&P's opinion, that cash could also be used to
repurchase debt at less than par value. S&P would view discounted
purchases (other than small amounts done on the open market) as de
facto restructurings.

S&P said, "The negative outlook reflects capital markets that we
expect to become increasingly less receptive to companies viewed to
contribute to greenhouse gas emissions, including thermal coal
producers. It also reflects the potential for de facto
restructurings of other notes and loans in Peabody's capital
structure over the next 12 months.

"We would downgrade Peabody one notch if a default, conventional or
otherwise, appeared inevitable within the next six months. We would
downgrade Peabody to 'CC' if the company announced its intention to
purchase or exchange debt securities (other than the 6% unsecured
notes due in 2022) at less than the original promise, and to 'SD'
if it consummated distressed exchanges.

"We could revise our outlook to stable if Peabody successfully
raised equity and repaid maturities in accordance with the original
promise. However, this would be unlikely as long as meaningful debt
obligations are current."



PETROTEQ ENERGY: Initial Load of Sales Oil Tagged for Sale
----------------------------------------------------------
Petroteq Energy Inc. announced that the 250 barrels of oil produced
last week at its oil sands plant at Asphalt Ridge (the "POSP") have
now been gauged and tagged by the buyer.  Subject to the
availability of transport, the oil should be purchased and
collected this Friday.  Produced oil tested at 10.9° API with a
low BS&W (basic sediment and water) of 0.3%.

TomCo Energy plc (AIM: TOM), the US operating oil development group
focused on using innovative technology to unlock unconventional
hydrocarbon resources, announced on June 9, 2021 that Greenfield
Energy LLC, the Company's 50/50 joint venture with Valkor LLC, has
entered into a membership interest purchase agreement with
Endeavour Capital Group LLC and Tar Sands Holdings II LLC with
respect to the potential acquisition by Greenfield of up to 100% of
the ownership and membership rights and interests in TSHII.  TSHII
owns approximately 760 acres of land and certain non-producing
assets in Uintah County, Utah, USA.

Greenfield has entered into a non-exclusive multi-site license with
Petroteq.  The Petroteq License has been granted in consideration
for the advance funding that Greenfield has provided in respect of
the upgrades to the POSP.

For any future oil sands plants built by Greenfield utilizing the
Petroteq Licence, a 5% royalty of net revenues received from oil
products produced from oil sand resources at any oil sands plants
will be payable by Greenfield to Petroteq.  Other than the royalty,
no further Petroteq License fees are payable.

George Stapleton, Petroteq COO, commented: "We are encouraged by
what could become Greenfield's first step towards securing a site
and mine to support a commercial plant employing Petroteq's Clean
Oil Recovery Technology."

                    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 dated 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.


PIZZINI AND HANSEN: Taps Franklin Pace Enterprises as Accountant
----------------------------------------------------------------
Pizzini and Hansen, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Kansas to employ Franklin Pace
Enterprises, LLC as its accountant.

The firm will be compensated at its customary hourly rate of $125.

Erin Franklin, a member of Franklin Pace Enterprises, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Erin Franklin
     Franklin Pace Enterprises, LLC
     12548 Grand Court
     Kansas City, MO 64145
     
                      About Pizzini and Hansen

Pizzini and Hansen, Inc. filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Kan. Case No.
21-20528) on May 12, 2021.  At the time of the filing, the Debtor
disclosed total assets of up to $50,000 and total liabilities of up
to $500,000.  Judge Dale L. Somers oversees the case. The Debtor
tapped Krigel & Krigel, PC, led by Erlene W. Krigel, Esq., as legal
counsel and Franklin Pace Enterprises, LLC as accountant.


PNTG LLC: JBSM Says Disclosure Inadequate
-----------------------------------------
JBSM Capital, LLC ("JBSM"), successor-in-interest to B1 Bank f/k/a
Business First Bank ("B1 Bank") and a secured creditor herein,
files its Objection to PNTG LLC's Proposed Disclosure Statement
Dated April 30, 2021.

JBSM points out that the disclosure statement does not contain
adequate information to make a determination regarding whether the
plan is feasible:

    * The Disclosure Statement should more accurately state the
circumstances surrounding the Debtor's default under the Note,
which dates back to June 2019. The Debtor fails to disclose what
particularly precluded the Debtor from obtaining financing to
develop the Property prior to the COVID-19 pandemic.

    * The Disclosure Statement fails to provide adequate
information with respect to the manner by which the Debtor intends
to market the Property for sale. The Debtor fails to provide
whether its prior strategies for marketing the Property and its
future plans for marketing the Property are sufficient for enabling
the Debtor to maximize value for creditors.

    * The Disclosure Statement fails to provide the sources of
income its principal, Chase Bryant, will use to pay creditors after
confirmation. Without sufficient information to determine if Mr.
Bryant has resources to pay plan payments, creditors are unable to
ascertain the likelihood the Debtor will be able to fulfill its
obligations under the Plan.

    * The Disclosure Statement contains conflicting information as
the value of the Property. In Section 3.04 the Debtor states its
assets, which is only the Property, are valued at $1,000,000.
However, in the liquidation analysis provided in Section 4.02, the
Debtor values its assets at $500,000 based on the credit bid of
JBSM (as successor to B1 Bank) at a foreclosure sale. The wide
discrepancy between the asset valuations does not provide adequate
information to enable creditors to determine what they can
reasonably expect by accepting the Plan.

    * The Disclosure Statement should clarify or provide more
information related to the injunctions against third-party
guarantors.  The current drafting of the Plan could preclude
creditors from pursuing claims against third-party guarantors based
on debts unrelated to the Debtor.

JBSM further points out that the plan is unconfirmable.  A plan
will not be feasible if it hinges on uncertain and speculative
future events because success in such cases is only possible, not
reasonably likely. The Debtor's Monthly Operating Reports show that
the Debtor is generating no income. The Disclosure Statement
provides no detail as to how the Debtor intends to generate revenue
under the proposed plan other than through payments by the Debtor's
principal. The Debtor's ability to make plan payments is too
speculative and uncertain without more information.

Counsel for JBSM CAPITAL, LLC:

     William S. Richmond
     Fareed Kaisani
     Franklin S. Hill, Esq.
     PLATT CHEEMA RICHMOND PLLC
     1201 N. Riverfront Blvd., Suite 150
     Dallas, Texas 75207
     Main: 214.559.2700
     Fax: 214.559.4390
     E-mail: brichmond@pcrfirm.com
             fkaisani@pcrfirm.com
             fhill@pcrfirm.com

PNTG LLC sought Chapter 11 protection (Bankr. N.D. Tex. Case No.
21-30206) on Feb. 1, 2021, listing less than $1 million in both
assets and liabilities.  JOYCE W. LINDAUER ATTORNEY, PLLC, is the
Debtor's counsel.




POTOMAC CONSTRUCTION: Seeks to Tap The Diamond Law Group as Counsel
-------------------------------------------------------------------
Potomac Construction 1522 Rhode Island, LLC seeks approval from the
U.S. Bankruptcy Court for the District of Columbia to employ The
Diamond Law Group, LLC to serve as legal counsel in its Chapter 11
case.

The firm's services include:

     (a) preparing and filing pleadings;

     (b) negotiating with creditors;

     (c) representing the Debtor in bankruptcy court proceedings;

     (d) representing the Debtor with respect to sale of assets;
and

     (e) preparing the Debtor's disclosure statement and plan of
reorganization.

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

     Attorneys  $395 per hour
     Paralegals $135 per hour

Seth Diamond, Esq., a member of The Diamond Law Group, disclosed in
a court filing that the firm is a "disinterested person" as that
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Seth W. Diamond, Esq.
     The Diamond Law Group, LLC
     One Research Court, Suite 450
     Rockville, MD 20850
     Telephone: (301) 565-5258
     Facsimile: (301) 710-6555
     Email: seth@thediamondlawgroup.com
     
           About Potomac Construction 1522 Rhode Island

Washington, DC-based Potomac Construction 1522 Rhode Island, LLC
filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D.C. Case No. 21-00153) on May 30, 2021.
Eric Hirshfield, managing member, signed the petition. In the
petition, the Debtor disclosed $1 million to $10 million in both
assets and liabilities. Judge Elizabeth L. Gunn oversees the case.
The Diamond Law Group, LLC, led by Seth W. Diamond, Esq., serves as
the Debtor's counsel.


SCIENTIFIC GAMES: All Six Proposals Approved at Annual Meeting
--------------------------------------------------------------
Scientific Games Corporation held its annual meeting of
stockholders at which the stockholders:

    (1) elected Jamie R. Odell, Barry L. Cottle, Antonia Korsanos,

        Jack A. Markell, Hamish R. McLennan, Michael J. Regan,
        Timothy Throsby, Maria T. Vullo, Kneeland C. Youngblood,
        and Virginia E. Shanks as directors to serve for the
ensuing
        year and until their respective successors are duly
elected
        and qualified;

    (2) approved, on an advisory basis, the compensation of the
        Company's named executive officers;

    (3) ratified an amendment of the Company's Regulatory
Compliance
        Protection Rights Plan;

    (4) ratified the appointment of Deloitte & Touche LLP as the
        Company's independent registered public accounting firm for

        the fiscal year ending Dec. 31, 2021;
  
    (5) approved an amendment and restatement of the 2003 Plan; and

  
    (6) approved an amendment of the Company's 2016 Employee Stock

        Purchase Plan to expand the employees who are eligible to
        participate in such plan.

                      About Scientific Games

Based in Las Vegas, Nevada, Scientific Games Corporation
(NASDAQ:SGMS) -- http://www.scientificgames.com-- is a developer
of technology-based products and services and associated content
for the worldwide gaming, lottery, social and digital gaming
industries.  Its portfolio of revenue-generating activities
primarily includes supplying gaming machines and game content,
casino-management systems and table game products and services to
licensed gaming entities; providing instant and draw-based lottery
products, lottery systems and lottery content and services to
lottery operators; providing social casino solutions to retail
consumers and regulated gaming entities, as applicable; and
providing a comprehensive suite of digital RMG and sports wagering
solutions, distribution platforms, content, products and services.

Scientific Games reported a net loss of $548 million for the year
ended Dec. 31, 2020, compared to a net loss of $118 million for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$7.86 billion in total assets, $10.38 billion in total liabilities,
and a total stockholders' deficit of $2.52 billion.


SIMPLE SITEWORK: Unsecureds to get 20% of Claims Over 60 Months
---------------------------------------------------------------
Simple Sitework, Inc. submitted a Third Amended Plan of
Reorganization.

The Plan proposes to treat claims and interests as follows:

   * Class 3(b) Secured Lender Creditor – Blanket Lien.  Third
Coast Bank, SSB – Third Coast Bank has filed three secured
claims. It filed a claim for a commercial loan in the amount of
$2,559,532.13, a PPP loan in the amount of $391,000.00 and a truck
loan on a 2018 Ford F150 in the amount of $29,397.53. The payment
on the commercial loan will be $30,000.00 for 12 months and
$36,000.00 for 60 months, including contract interest rate. The PPP
loan has been forgiven and pursuant to new SBA Rules and
Guidelines, the $10,000 grant has also been forgiven by the SBA.
The truck payment is $707.00 per month. This class is impaired.

   * Class 3(c) – Equipment Lenders.  This class is impaired.  

       -- Wells Fargo Equipment Finance, Inc. has filed a secured
claim in the amount of $114,983.40 for a Sakai Model SV544T Pad
Foot Roller (the "WFEF Equipment"). The Debtor is surrendering the
Skai and rejecting the contract.

       -- Del Lage Landen Financial Services, Inc. is a secured
creditor on three pieces of equipment. The Debtor intends to
reaffirm the debt on the 2019 Ford F750 and surrender the 2018
Hyundai R35Z-9, S/N 0641 and the 2018 Hyundai R35Z-9 S/N 0642. The
fair market value of the 2019 Ford F750 is $65,000.00. The payment
on the 2019 Ford F750 will be $1,254.00 per month for 60 months
with the first monthly payment being due and payable on the 15th
day of the first full calendar month following 30 days after the
effective date of the plan. This class is impaired.

       -- US Bank Equipment Financial is a secured creditor on a
2011 Ford F350 in the approximate amount of $23,832.41. The payment
on this claim will be $549.82 per month with the first monthly
payment being due and payable on the 15th day of the first full
calendar month following 30 days after the effective date of the
plan. This class is impaired.

   * Class 3(d) – Equipment Lease.  Caterpillar Financial
Services Corporation filed a secured claim in the amount of
$792,982.80 for leases as set out below. The Debtor is rejecting
the leases and surrendering the equipment.  This class is
impaired.

   * Class 3(e) – SBA EIDL Loan.  The U.S. Small Business
Administration filed a secured claim in the amount of $151,309.93
for an EIDL loan. The payment on this claim will be $731.00 per
month for 360 months pursuant to the terms of the contract. The
first monthly payment will be due and payable on June 7, 2022 since
the SBA Rules and Guidelines extended the first payment from one to
two years.

   * Class 4 – General Unsecured Claims.  The allowed general
unsecured creditors will each be paid 20% of their claims over 60
months.  The payments will be monthly and the first payment is due
and payable on the 15th day of the first full month following 30
days after the effective date of the plan. Class 4 is impaired.

This Plan of Reorganization will be funded by the Reorganized
Debtor through future business income of the Debtor. The current
management will remain in control.

A copy of the Disclosure Statement is available at
https://bit.ly/3g1ugJ8 from PacerMonitor.com.

                        About Simple Sitework

Simple Sitework, Inc., is a locally owned and operated company
providing residential and commercial site-work throughout Southeast
Texas.

Simple Sitework filed a voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Tex. Case No. 20-34508) on
Sept. 11, 2020.  Judge Jeffrey P. Norman oversees the case.
Margaret M. McClure, Esq., is the Debtor's bankruptcy counsel.


SITO MOBILE: Unsecured Creditors Will Get 100% of Claims in Plan
----------------------------------------------------------------
SITO Mobile Solutions, Inc., SITO Mobile, Ltd. and SITO Mobile R&D
IP, LLC (collectively "SITO" or "Debtors") submitted a Joint
Disclosure Statement in support of Joint Plan of Reorganization
dated June 10, 2021.

The Plan has been negotiated with the Official Committee of
Unsecured Creditors and provides for the payment of all
administrative and priority claims, a distribution to unsecured
creditors of up to 100% of their allowed claims, the retention of
stock by equity holders, a means by which the proceeds of the
liquidation of the Debtor's Assets will be distributed under
chapter 11 of the Bankruptcy Code, and sets forth the treatment of
all Claims against and Equity Interests in the Debtor.  The Plan
implements the distribution of the Debtors' Assets to Holders of
Allowed Claims against the Debtors' Estates and provides for
liquidation of any remaining Assets.

The Plan provides a means by which the proceeds of the liquidation
of the Debtor's Assets will be distributed under chapter 11 of the
Bankruptcy Code, and sets forth the treatment of all Claims against
and Equity Interests in the Debtor. The Plan implements the
distribution of the Debtor's Assets to Holders of Allowed Claims
against each Debtors' Estates and provides for liquidation of any
remaining Assets.

Class 1 consists of certain pre-petition wage Claims against the
Debtor. Pursuant to the applicable provisions of the Bankruptcy
Code, wage claims must be for services rendered within six months
of the Petition Date, and the priority amount of such claims are
capped at $13,650.00. To the extent an Allowed wage claim exceeds
$13,650.00, the balance of the claim is an unsecured claim which
will be treated with the treatment of Class 3 Creditors. Priority
wage claims will be paid in full on the later of the Effective
Date, or within thirty (30) days of the Claim being Allowed.

Class 2 consists of the Claims of Noteholders against the Debtors
totaling $4,955,651.00. On the Effective Date of the Plan, the sum
of $2,416,408.00, shall be converted to stock in SITO Mobile Ltd.,
on a pro rata basis, at a valuation of $.018 a share. Following
repayment of the Plan Funding, the Initial and Second Class 3
Distribution, Class 2 Noteholders shall receive their pro rata
share of the Net Litigation Proceeds until Class 2 Noteholders have
received in full the balance of their claims, after the conversion
of $2,416,408.00 in stock, in the total amount of $2,539,243.00.

Class 3 consists of the Claims of Holders of General Unsecured
Claims. Each Holder of an Allowed General Unsecured Claim shall
receive a Pro Rata share of the following distributions:

     * Twenty percent (20%) of the Allowed Amount of Class 3 Claims
shall be paid as soon as practicable after the Effective Date of
the Plan, in cash;

     * Holders of Allowed Class 3 Claims shall receive a second
distribution following repayment of the Plan Funding from the first
net proceeds of the IP Litigation at such intervals as is
determined by the Plan Administrator, until the Allowed Claims of
Class 3 Creditors have received 60% of their Allowed Claims;

     * Following repayment of the Plan Funding, payment of the
Second Class 3 Tranche and the cash payment to Class 2 creditors,
the Allowed Claims of Holder of Class 3 Claims shall receive a pro
rata distribution from 50% of additional recoveries on the IP
Claims, until Holders of Allowed Class 3 Claims have received 100%
of the principal of their Allowed Claims. The other 50% of net
recoveries on the IP Litigation, following repayment of the Plan
Funding, the Second Class 3 Tranche, and the cash payment to Class
2 Creditors shall be retained by the reorganized Debtors.

Class 4 consists of all owners of stock, membership or equity
interests in the Debtors. The Holders of stock, membership
interests, and other equity interests in the Debtors, as of the
Petition Date, shall retain their ownership interests following the
Effective Date of the Plan.

On or before the Effective Date of the Plan, the Plan Funders shall
advance to the Debtors the sum of $5 million. These proceeds will
be utilized to pay the initial distribution to Class 3 Unsecured
Creditors, to pay any and all priority claims, and to pay the
administrative expenses of the within Chapter 11 proceedings. Any
remaining funds will be used for the Debtors' ongoing operations.

The initial funding for the Plan will be provided by the Plan
Funders, pursuant to the Plan Funding Agreement. Payments to be
made subsequent to the Effective Date of the Plan shall be made
from the Net Recoveries on IP Litigation and Avoidance Claims.  

A full-text copy of the Disclosure Statement dated June 10, 2021,
is available at https://bit.ly/3vrtyJr from PacerMonitor.com at no
charge.

Counsel for the Debtors:

     Daniel M. Stolz, Esq.
     GENOVA BURNS LLC
     110 Allen Road, Suite 304
     Basking Ridge, NJ 07920
     Tel: (973) 467-2700

                        About SITO Mobile

SITO -- https://www.sitomobile.com -- is a developer of customized,
data-driven solutions for brands spanning strategic insights and
media.  The platform reveals a deeper and more meaningful
understanding of customer interests, actions, and experiences
providing increased clarity for clients when it comes to navigating
business decisions.

Jersey City, N.J.-based Sito Mobile Ltd., and its affiliates SITO
Mobile Solutions, Inc., and SITO Mobile R&D IP, LLC, filed Chapter
11 petitions (Bankr. D.N.J. Case Nos.  20-21435, 20-21436 and 20
21437) on October 8, 2020. The petitions were signed by CEO Thomas
Candelaria.

Sito Mobile Ltd.'s declared total assets at $0 and total
liabilities at $21,027,306.  SITO Mobile Solutions declared total
assets at $592,565 and total liabilities at $21,019,306. SITO
Mobile R&D declared total assets at $2,674,944 and total
liabilities at $19,727,206.

The Honorable Rosemary Gambardella is the case judge.

The Debtors hired Daniel M. Stolz, Esq., at Wasserman, Jurista &
Stolz, P.C. as counsel.  In January 2021, Wasserman, Jurista &
Stolz was merged into Genova Burns in anticipation of a surge of
midsized clients facing bankruptcies and restructurings. The
Debtors are now represented by Genova Burns, LLC.

The Official Committee of General Unsecured Creditors is
represented by lawyers at Perkins Coie LLP.


SM ENERGY: S&P Rates $350MMS Senior Unsecured Debt Offering 'B'
---------------------------------------------------------------
S&P Global Ratings assigned its 'B' issue-level rating to
U.S.-based exploration and production company SM Energy Co.'s $350
million senior unsecured debt offering. The recovery rating on this
debt is '2', indicating S&P's expectation for substantial (70%-90%;
rounded estimate: 75%) recovery of principal for creditors in the
event of a payment default.

S&P expects the company to use proceeds to tender for its 2022 and
2024 notes and to pay associated transaction expenses. Its 'B-'
long-term issuer credit rating and stable outlook on SM Energy are
unchanged.



SM ENERGY: Upsizes, Prices $400M Public Offering of Senior Notes
----------------------------------------------------------------
SM Energy Company has priced an offering of $400 million in
aggregate principal amount of its 6.500% senior unsecured notes due
2028.  The aggregate principal amount of the offering was increased
from the previously announced offering size of $350 million.  The
Notes will be issued at par.  The offering is expected to close on
June 23, 2021, subject to customary closing conditions.  SM Energy
intends to use the net proceeds from the offering to fund a cash
tender offer for all of its outstanding 6.125% Senior Notes due
2022 and a portion of its outstanding 5.00% Senior Notes due 2024.
If the Tender Offer is not consummated or subscribed in full, SM
Energy intends to use the net proceeds from the offering for
general corporate purposes, which may include the repurchase or
redemption, as applicable, of some or all of the Tender Offer
Notes.

BofA Securities, J.P. Morgan, Wells Fargo Securities, Goldman Sachs
& Co. LLC and RBC Capital Markets are acting as joint book-running
managers.  The Notes are being offered and will be sold pursuant to
an effective shelf registration statement that was filed with the
Securities and Exchange Commission on Aug. 6, 2018.  A copy of the
prospectus supplement and accompanying base prospectus relating to
this offering may be obtained from the representative of the
several underwriters by contacting:

     BofA Securities NC1-004-03-43
     200 North College Street, 3rd floor Charlotte, NC 28255-0001
     Attn: Prospectus Department
     E-mail: dg.prospectus_requests@bofa.com

                          About SM Energy

SM Energy Company is an independent energy company engaged in the
acquisition, exploration, development, and production of crude oil,
natural gas, and natural gas liquids in the state of Texas.

SM Energy reported a net loss of $764.61 million for the year ended
Dec. 31, 2020, compared to a net loss of $187 million for the year
ended Dec. 31, 2019.  As of March 31, 2021, the Company had $5.02
billion in total assets, $776.62 million in total current
liabilities, $2.47 billion in total noncurrent liabilities, and
$1.77 billion in total stockholders' equity.


SOFT FINISH: Seeks Approval to Hire Robert Y. Lee as Accountant
---------------------------------------------------------------
Soft Finish, Inc. seeks approval from the U.S. Bankruptcy Court for
the Central District of California to employ Robert Lee, a
certified public accountant practicing in Los Angeles, Calif.

Mr. Lee will render these services:

     (a) prepare the Debtor's federal and state income tax returns
for tax year ended Dec. 31, 2020; and

     (b) any and all other accounting, tax and business advice and
services incident and necessary as the Debtor may require of Mr.
Lee in connection with the preparation and filing of its income tax
returns.

Mr. Lee will be paid at his standard billing rates of $250 to $400
per hour.

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

Mr. Lee can be reached at:

     Robert Y. Lee, CPA
     Robert Y. Lee, CPA, Inc.
     3255 Wilshire Boulevard, Suite 1730
     Los Angeles, CA 90010
     Telephone: (213) 384-0119
     Email: robertleecpa@yahoo.com
     
                         About Soft Finish

Los Angeles, Calif.-based Soft Finish, Inc. manufactures clothing,
specifically denim product.  It specializes in "distressing"
garments, including hand sanding garments to create natural wear
areas, adding holes to garments to make them look used or old,
stone washing to give the garment a softer feel and a lighter color
as well as other hand treatments.

Soft Finish is the successor in interest to US Garment LLC. In late
2017, US Garment LLC transferred its assets to Soft Finish and Soft
Finish assumed 100% of the US Garment debt. The owners of US
Garment were Jae K. Chung and a minority interest with her son
Wesley Chung.  Jae K. Chung is the sole owner of Soft Finish.

Soft Finish sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-12038) on March 15,
2021. In the petition signed by Jae K. Chung, as president, the
Debtor disclosed $203,316 in assets and $1,404,553 in liabilities.

Judge Barry Russell oversees the case.

The Debtor tapped M. Jonathan Hayes, Esq., at Resnik Hayes Moradi,
LLP, as legal counsel and Robert Y. Lee as accountant.


SOLOMON EDUCATION: Taps Steven Lee & Associates as Accountant
-------------------------------------------------------------
Solomon Education Group, LLC received approval from the U.S.
Bankruptcy Court for the Western District of Washington to employ
Steven Lee & Associates, PS as its accountant.

The firm will be paid at hourly rates ranging from $250 to $300 and
reimbursed for out-of-pocket expenses incurred.

Steven Lee, a partner at Steven Lee & Associates, 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:

     Steven Lee
     Steven Lee & Associates, PS
     1239 120th Ave NE
     Bellevue, WA 98005
     Tel: (425) 698-1348
     Fax: 425-698-1627
     Email: stevenleecpa@hotmail.com
            cpahotline@hotmail.com

                   About Solomon Education Group

Solomon Education Group, LLC -- http://www.solomonschool.com–-
is a Mukilteo, Wash.-based limited liability company that runs a
private day and boarding school for grades 7 to 12.

Solomon Education Group sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 21-10539) on March 18,
2021. In the petition signed by Richard Lee, managing member, the
Debtor disclosed $1 million to $10 million in both assets and
liabilities. Judge Timothy W. Dore oversees the case.

Neeleman Law Group, P.C. and Steven Lee & Associates, PS serve as
the Debtor's legal counsel and accountant, respectively.


TD HOLDINGS: Wei Sun Quits as CFO, Director
-------------------------------------------
Wei Sun resigned from her positions as the chief financial officer
of TD Holdings, Inc. and as a director of the board of directors of
the company, effective June 11, 2021.  

Ms. Sun's resignation is not as a result of any disagreement with
the company relating to its operations, policies or practices.

               Appointment of Tianshi (Stanley) Yang

Effective June 11, 2021, the Board appointed Mr. Tianshi (Stanley)
Yang as the CFO and director of the Board to fill the vacancy
created by the resignation of Ms. Sun.

Mr. Yang, aged 31, served as the head of Investor Relations of
Aesthetic Medical International holdings Group Ltd. (NASDAQ: AIH)
from March 2020 to May 2021 and as the financial department
director of Meten EdtechX Education Group (NASDAQ: METX) from
January 2019 to February 2020.  From May 2016 to October 2018, Mr.
Yang served as the investment director of China First Capital
Group, a company listed on the Hong Kong Stock Exchange (HKEx:
01269).  Mr. Yang has also served as a senior auditor at Ernst &
Young from September 2011 to December 2013.  Mr. Yang graduated
from Tianjin University of Finance and Economics in Tianjin, China
with a bachelor's degree in Financial Engineering, and obtained a
master's degree in Finance from Brandeis University in Boston,
U.S.

Mr. Yang does not have a family relationship with any director or
executive officer of the Company and has not been involved in any
transaction with the Company during the past two years that would
require disclosure under Item 404(a) of Regulation S-K.

Mr. Yang also entered into an employment agreement with the
Company, which sets his annual compensation at $75,000 and
establishes other terms and conditions governing his service to the
Company.

                         About TD Holdings

Headquartered in Beijing, People's Republic of China, TD Holdings,
Inc., (formerly known as Bat Group, Inc.) has become a used
luxurious car leasing business as well as a commodities trading
business operating in China since the disposition of its direct
loans, loan guarantees and financial leasing services to
small-to-medium sized businesses, farmers and individuals in July
2018.  The Company's current operations consist of leasing of
luxurious pre-owned automobiles and operation of a non-ferrous
metal commodities trading business.

TD Holdings reported a net loss of $5.95 million for the year ended
Dec. 31, 2020, compared to a net loss of $6.94 million for the year
ended Dec. 31, 2019.  As of Dec. 31, 2021, the Company had $167.18
million in total assets, $47.15 million in total liabilities, and
$120.03 million in total equity.


TECT AEROSPACE: Court Okays Bidding Protocol for Kansas Assets
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware approved the
bidding procedures for the sale of the Kansas manufacturing
business of TECT Aerospace Holdings Inc. and its debtor-affiliates,
free and clear of any and all pledges, liens, security interests,
encumbrances, claims, charges options and interests thereon to the
maximum extent permitted by Section 363 of the Bankruptcy Code.

Deadline to submit a qualified bid is June 24, 2021, at 4:00 p.m.
(prevailing Eastern Time).  An auction will take place on June 28,
2021, at 10:00 a.m. (prevailing Eastern Time) and will be conducted
virtually.  Objections to the sale, if any, are due July 6, 2021,
at 4:00 p.m. (prevailing Eastern Time).

A hearing to consider the approval of the sale to the successful
bidder will be held before the Court on July 9, 2021, at 9:30 a.m.
(prevailing Eastern Time).

Interested bidder must contact:

   Imperial Capital LLC
   Attn: Timothy O'Connor
         Sunny Cheung
         David Burns
   10100 Santa Monica Blvd., Ste. 2400
   Los Angeles ​, CA, 90067-4136
   Tel: (310) 246-3700
   Email: toconnor@imperialcapital.com
          scheung@imperialcapital.com
          dburns@imperilacapital.com

Copies of the bidding procedure motion, bidding procedure order,
bidding procedure, are available free of charge at
http://www.kccllc.net/TECTAerospace.

                        About TECT Aerospace

TECT Aerospace Group Holdings, Inc., and its affiliates manufacture
high precision components and assemblies for the aerospace
industry, specializing in complex structural and mechanical
assemblies, and, machined components for a variety of aerospace
applications.  TECT produces assemblies and parts used in flight
controls, fuselage/interior structures, doors, wings, landing gear,
and cockpits.

TECT operates manufacturing facilities in Everett, Washington, and
Park City and Wellington, Kansas and their corporate headquarters
is located in Wichita, Kansas. TECT currently employs approximately
400 individuals nationwide.

TECT and its affiliates are privately held companies owned by Glass
Holdings, LLC and related Glass-owned or Glass controlled
entities.

TECT Aerospace Group Holdings, Inc., and six affiliates sought
Chapter 11 protection (Bankr. D. Del. Case No. 21-10670) on April
6, 2021.

TECT Aerospace estimated assets of $50 million to $100 million and
liabilities of $100 million to $500 million as of the bankruptcy
filing.

The Debtors tapped RICHARDS, LAYTON & FINGER, P.A., as counsel;
WINTER HARBOR, LLC, as restructuring advisor; and IMPERIAL CAPITAL,
LLC, as investment banker.  KURTZMAN CARSON CONSULTANTS LLC is the
claims agent.

The Boeing Company, as DIP Agent, is represented by:

     Alan D. Smith, Esq.
     Perkins Coie LLP
     E-mail: ADSmith@perkinscoie.com

          - and -

     Kenneth J. Enos, Esq.
     Young Conaway Stargatt & Taylor, LLP
     E-mail: kenos@ycst.com


TGS HOSPITALITY: Wins Cash Collateral Access
--------------------------------------------
The U.S. Bankruptcy Court for the Western District of North
Carolina, Asheville Division, has authorized TGS Hospitality, LLC
to use cash collateral on a final basis in the ordinary course of
business for the expenses specified in the budget, with a 10%
variance per line item on a cumulative basis.

As adequate protection for the Debtor's use of cash collateral,
Truist Bank is granted valid, attached, choate, enforceable,
perfected and continuing security interests in, and liens upon all
post-petition assets of the Debtor of the same character and type,
to the same extent and validity as the liens and encumbrances of
Truist attached to the Debtor's assets pre-petition. Truist's
security interests in, and liens upon, the Post-Petition Collateral
will have the same validity as existed between Truist, the Debtor,
and all other creditors or claimants against the  Debtor's estate
on April 20, 2021.

The Debtor was slated to make an adequate protection payment to
Truist on or before June 15, and continuing on the fifteenth day of
each successive month thereafter pending further order of the
Court, in the amount of $488.  The Debtor was also slated to
provide a budget-to-actual report for the month of May 2021 to
counsel for Truist, the Subchapter V trustee, and the Bankruptcy
Administrator on or before June 7.

A copy of the order and the Debtor's budget is available for free
at https://bit.ly/3gh3rk9 from PacerMonitor.com.

The Debtor projects net cash flow of -$5,488 for the period from
May 21 through June 17, 2021.  The Debtor doesn't anticipate
incurring sales or expenses for the months of May to September.

                       About TGS Hospitality

TGS Hospitality LLC, a North Carolina limited liability company
that operates one restaurant in Asheville, North Carolina under the
name Green Sage Cafe, filed a petition under Subchapter V of
Chapter 11 (Bankr. W.D.N.C. Case No. 21-10073) on April 20, 2021.

In the petition signed by James R. Talley, member manager, the
Debtor disclosed total assets at $177,270 and total liabilities at
$1,043,155.  Judge George R. Hodges is assigned to the case.  MOON
WRIGHT & HOUSTON, PLLC is the Debtor's


TUMBLEWEED TINY HOUSE: PIRS Agree to Cash Access Thru June 30
-------------------------------------------------------------
Tumbleweed Tiny House Company, Inc., asks the Bankruptcy Court to
authorize the use of cash collateral for the period from April 1,
2021 through June 30, 2021, pursuant to the terms of the
stipulation between the Debtor and PIRS Capital, LLC.  

The Debtor entered into a merchant receivables agreement with PIRS
Capital, LLC, on December 10, 2019, whereby the Debtor received
$300,000 from PIRS.  Under the Agreement, PIRS purchased and is to
receive 8.2% of the Debtor's future receivables until PIRS has been
paid $420,000 by the Debtor. The Receivables Agreement does not
contain an interest rate, payment schedule, or time period by which
PIRS must be paid under the Receivables Agreement.

PIRS filed a UCC Financing Statement with the Colorado Secretary of
State on February 25, 2020, to perfect any security interests
granted under the Receivables Agreement.

PIRS asserts the sale of future receivables was intended to be a
sale and not an assignment for security. The Debtor reserves all
potential arguments, defenses, and objections regarding the
Receivables Agreement and PIRS' UCC Financing Statement. To
facilitate the Debtor's reorganization, the Debtor and PIRS seek
entry of a stipulated order authorizing payments to PIRS and
approving the Debtor's use of cash collateral from April 1, 2021
through June 30, 2021.

PIRS asserts a claim in the approximate amount of $322,325.70 as of
the Petition Date against the Debtor. PIRS asserts that it has a
valid, perfected prepetition lien and security interest in all of
the Debtor's accounts etc. and all proceeds thereof. PIRS also
asserts that its security interest was perfected through the filing
of UCC Financing Statements.

PIRS asserts that 8.2% of the Debtor's future receivables belong to
PIRS. The Debtor asserts that the general prohibition contained in
11 U.S.C. section 522(a) is applicable and PIRS's pre-petition
liens against "property acquired by the estate or the debtor after
commencement of the case" are not "subject to any lien resulting
from any security agreement entered into by the debtor before the
commencement of the case.

The Debtor acknowledges that other creditors have filed UCC
Financing Statement against the Debtor or its assets.  The Debtor
will attempt to resolve any additional claims regarding cash
collateral through separate motions or stipulations.

The Debtor desires to use the post-petition proceeds from the
pre-petition accounts receivable and the Collateral, or
post-petition proceeds from pre-petition contracts and Collateral
to preserve and maintain its business as a going concern. All of
the Debtor's creditors, not just PIRS, will benefit from the
Debtor's continued operations and that any return to creditors will
be  greater through continued operations and a reorganization under
Chapter 11 of the Bankruptcy Code than immediately ceasing
operations and winding up the Debtor's business under applicable
law.

Under the proposed stipulated order:

   * PIRS will be granted a replacement lien and security interest
upon the Debtor’s post-petition assets with the same priority and
validity as PIRS's pre-petition liens;

   * To the extent the Adequate Protection Liens prove to be
insufficient, PIRS shall be granted superpriority administrative
expense claims under section 507(b) of the Bankruptcy Code; and

   * The Debtor will pay to PIRS:

     4% of the Debtor's gross receipts for April 2021 on
        May 21, 2021;

     4% of the Debtor's gross receipts for May 2021 on
        June 21, 2021, and

     4% of the Debtor’s gross receipts for June 2021 on
        July 21, 2021, or as set forth in a confirmed plan
        of reorganization.

                About Tumbleweed Tiny House Company

Tumbleweed Tiny House Company, Inc., a manufacturer of tiny house
RVs, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Colo. Case No. 20-11564) on March 4, 2020. At the time
of filing, the Debtor estimated between $500,000 and $1 million in
assets and between $1 million and $10 million in liabilities.

Judge Kimberley H. Tyson oversees the case.

Wadsworth Garber Warner Conrardy, P.C., and Gerard Fox Law, P.C.,
serve as the Debtor's bankruptcy counsel and special counsel,
respectively.  Stockman Kast Ryan + Company is the Debtor's
accountant.



TWO GUNS: Wins Cash Collateral Access Thru July 30
--------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Corpus Christi Division, has authorized Two Guns Consulting &
Construction, LLC to use cash collateral on an interim basis in
accordance with the budget through July 30, 2021.

The Debtor will provide adequate protection to Prosperity Bank,
which appears to be the only party with a potential interest in the
Debtor's cash collateral, by paying adequate protection payments to
Prosperity Bank in the amount of $2,000 per month.

The Court makes no ruling at this time whether or not Prosperity
Bank does or does not have a security interest in the Debtor's cash
collateral.

Frost Bank made a PPP loan to the Debtor in 2020 for $288,200 and
another loan in 2021 for $288,200. Although the loans are otherwise
unsecured, Frost claims that under the loan documents it had a
right of setoff against funds on deposit at Frost under the name of
the Debtor at the time the Chapter 11 bankruptcy petition was filed
in March 2021. Frost reserves all of its rights with respect to
whether it has an interest in the cash collateral of the Debtor or
a possible administrative claim in the Chapter 11 case.

A further telephonic and video hearing on the matter is scheduled
for July 30 at 10 a.m.

A copy of the order and the Debtor's budget is available for free
at https://bit.ly/3cygqeX from PacerMonitor.com.

The Debtor projects $370,635.95 in total cash available and
$51,611.87 in cash requirement for the month ending June 30.

             About Two Guns Consulting & Construction

Odem, Texas-based Two Guns Consulting & Construction, LLC is a
company in the heavy and civil engineering construction industry.

Two Guns Consulting & Construction sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-21061) on
March 9, 2021. Charles Luke Duncan, sole managing member, signed
the petition. In the petition, the Debtor disclosed total assets of
$1,313,914 and total liabilities of $5,038,064.  Judge David R.
Jones oversees the case.

Jordan Holzer & Ortiz, P.C. and Wickens Herzer Panza serve as the
Debtors bankruptcy counsel and special counsel, respectively.



TYNDALL PARKWAY: Seeks to Hire Beggs & Lane as Special Counsel
--------------------------------------------------------------
Tyndall Parkway Apartments, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Florida to employ
Beggs & Lane, RLLP as its special counsel.

The Debtor needs the firm's legal assistance to pursue potential
insurance claims.

The hourly rates of Beggs & Lane's attorneys and staff are as
follows:

     Partners     $350 per hour    
     Associates   $300 per hour
     Paralegals   $110 per hour

In addition, Beggs & Lane will seek reimbursement for expenses
incurred.

Terrie Didier, Esq., a member of Beggs & Lane, disclosed in a court
filing that the firm is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Terrie L. Didier, Esq.
     Beggs & Lane, RLLP
     501 Commendencia Street
     Pensacola, FL 32502
     Telephone: (850) 432-2451
     Facsimile: (850) 469-3331
     Email: tld@beggslane.com
     
                 About Tyndall Parkway Apartments

Tyndall Parkway Apartments, LLC, a Panama City, Fla.-based company
engaged in renting and leasing real estate properties, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Fla. Case No. 21-50044) on May 25, 2021. In the petition signed by
Edward E. Wilczewski, president, the Debtor disclosed $10 million
to $50 million in both assets and liabilities. The Debtor tapped
Stichter, Riedel, Blain & Postler, PA as bankruptcy counsel and
Beggs & Lane, RLLP as special counsel.


TYNDALL PARKWAY: Seeks to Hire Stichter as Bankruptcy Counsel
-------------------------------------------------------------
Tyndall Parkway Apartments, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Florida to employ
Stichter, Riedel, Blain & Postler, PA to serve as legal counsel in
its Chapter case.

The firm's services include:

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

     (b) preparing legal papers;

     (c) appearing before this bankruptcy court and the U.S.
trustee;

     (d) representing the Debtor in all negotiations relating to
the sale of its asset;

     (e) assisting with and participating in negotiations with
creditors and other parties-in-interest;

     (f) representing the Debtor in all adversary proceedings,
contested matters, and matters involving administration of the
case.

      (g) representing the Debtor in negotiations with potential
financing sources and preparing financial documents; and     

      (f) other necessary legal services.

The firm received the aggregate sum of $25,000 on account of
pre-bankruptcy representation and as a retainer for post-petition
services.

Jodi Daniel Dubose, Esq., a member of Stichter, Riedel, Blain &
Postler, disclosed in a court filing that the firm is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Jodi Daniel Dubose, Esq.
     Stichter, Riedel, Blain & Postler, PA
     41 N. Jefferson Street, Suite 111
     Pensacola, FL 32502
     Telephone: (850) 637-1836
     Facsimile: (850) 791-6545
     Email: jdubose@srbp.com
     
                 About Tyndall Parkway Apartments

Tyndall Parkway Apartments, LLC, a Panama City, Fla.-based company
engaged in renting and leasing real estate properties, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Fla. Case No. 21-50044) on May 25, 2021. In the petition signed by
Edward E. Wilczewski, president, the Debtor disclosed $10 million
to $50 million in both assets and liabilities. The Debtor tapped
Stichter, Riedel, Blain & Postler, PA as bankruptcy counsel and
Beggs & Lane, RLLP as special counsel.


VANDEVCO LIMITED: Creditor's Bid for Examiner Appointment Denied
----------------------------------------------------------------
Judge Mary Jo Heston denied, without prejudice, the motion of
Cerner Middle East Limited to (i) direct the debtors Vandevco Ltd.
and Orland Ltd. to amend their Schedules and Lists of Equity
Security Holders, or (ii) appoint an examiner in the Debtors'
Chapter 11 cases.

Cerner filed its Motion to Amend and, at the same, objected to the
approval of the Debtors' Disclosure Statement explaining their
bankruptcy-exit plan, arguing the Plan documents cannot be approved
because it fails to provide "adequate information" relating to
substantially all the outstanding issues in the chapter 11 cases
and the related adversary proceedings, including numerous
misstatements concerning the Debtors' insider debts and the
ultimate outcome of this case regardless if Cerner's claim is
disallowed.

According to Cerner, the most notable misstatement in the
Disclosure Statement is that "Plan A" -- a contingent outcome where
Cerner's alter ego claim is disallowed -- will result in the
Debtors having a "solvent estate."  Cerner said it is prepared to
demonstrate at an upcoming evidentiary hearing Vandevco is indebted
to Belbadi Enterprises LLC -- ostensibly via Willamette
Enterprises, a disputed contention -- in the amount of $38,518,713
in connection with the buildout and operation of the
VancouverCenter.  These debt interests -- as well as Belbadi's
ultimate ownership in the Debtors -- are subject to Cerner's
security rights under the Belbadi Guarantees, and cannot be waived
away as insider claims not entitled to distribution. In short,
there is no possibility that the Debtors possess a solvent estate,
Cerner argued.

Cerner also pointed out the Disclosure Statement further sets forth
various factual assertions which have credibly been called into
dispute and which, if the Debtor is incorrect, will affect the
feasibility of and treatment of creditors under the Debtors' Plan.
Cerner has disputed the validity and/or amount of various Insider
Claims scheduled by Debtors as uncontested, as well as the holder
of the Debtors' equity interests. Many of these assertions will be
litigated in the upcoming evidentiary hearing, in connection with
Cerner's Motion to Amend Schedules, or perhaps investigated by an
examiner appointed by the Court.  Until such time, it is not
possible for the Debtors to provide adequate information through a
disclosure statement because substantially all of the factual
assumptions underpinning the Debtors' plan are subject to ongoing
litigation.

Cerner suggested all proceedings on the Debtors' plan be held in
abeyance until after resolution of the various factual issues which
must be resolved before confirmation of a plan. If the Debtors are
concerned about plan exclusivity, Cerner represents that it has no
interest at this time in filing a competing Chapter 11 plan, as it
has always been Cerner's position that the most appropriate course
is for appointment of a chapter 11 trustee or conversion to a
chapter 7 bankruptcy.

                           *     *     *

On June 3, the Court continued a status conference on the
objections of Vandevco Limited and Orland, Ltd., to Cerner's proofs
of claim.  Following the hearing, the Court entered a case
management schedule for adjudication of the Contested Claims.
Trial is scheduled for September 13 at 9 a.m. before Judge Heston.
Pretrial scheduled for August 12.  Briefs are due by September 3.

The Court also denied the Motion for Appointment of Examiner
without prejudice, and directed Cerner to file an Objection to
Willamette's claim.  The Court set a hearing on the Objection for
July 7.  Response is due by June 30.

Cerner Middle East Limited is represented by:

     Garrett S. Garfield, Esq.
     Trisha Thompson, Esq.
     Holland & Knight LLP
     601 SW Second Ave., Ste. 1800
     Portland, OR 97204
     Telephone: (503) 243-2300
     Facsimile: (503) 241-8014
     E-mail:garrett.garfield@hklaw.com
            trisha.thompson@hklaw.com

          - and -

     Warren E. Gluck, Esq.
     Holland & Knight LLP
     31 W. 52nd Street
     New York, NY 10019
     Telephone: (212) 513-3200
     E-mail: warren.gluck@hklaw.com

          - and -

     Richard A. Bixter, Esq.
     Holland & Knight LLP
     150 N. Riverside Plaza, Ste. 2700
     Chicago, IL 60606
     Telephone: (312) 422-9032
     E-mail: richard.bixter@hklaw.com

                About Vandevco Ltd. and Orland Ltd.
  
Vandevco Ltd. and Orland Ltd. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Wash. Lead Case No. 20-42710) on
Dec. 6, 2020.  At the time of the filing, Vandevco disclosed
$31,601,920 in assets and $74,827,369 in liabilities.  Orland
disclosed total assets of $5,171,583 and total liabilities of
$62,193,017.  Judge Mary Jo Heston oversees the cases.  Joseph A.
Field, Esq., at Field Jerger, LLP, is the Debtors' counsel.



WASHINGTON PRIME: Case Summary & 30 Largest Unsecured Creditors
---------------------------------------------------------------
Lead Debtor: Washington Prime Group Inc.
             180 East Broad Street
             Columbus, OH 43215

Business Description:  Washington Prime Group Inc. is a fully
                       integrated, self-administered, and self-
                       managed real estate investment trust under
                       the Internal Revenue Code and is a
                       recognized leader in the ownership,
                       management, acquisition, and development of
                       retail properties around the United States.

Chapter 11 Petition Date: June 13, 2021

Court:                 United States Bankruptcy Court
                       Southern District of Texas

Eighty-nine affiliates that concurrently filed voluntary petitions
under Chapter 11 of the Bankruptcy Code:

    Debtor                                           Case No.
    ------                                           --------
    Washington Prime Group Inc. (Lead Case)          21-31948
    Fairfield Town Center, LLC                       21-31947
    Washington Prime Group, L.P.                     21-31949
    Mall at Great Lakes, LLC                         21-31950
    Bloomingdale Court, LLC                          21-31951
    Mall at Irving, LLC                              21-31952
    Southern Hills Mall LLC                          21-31953
    Clay Terrace Partners, LLC                       21-31954
    Bowie Mall Company, LLC                          21-31955
    Mall at Jefferson Valley, LLC                    21-31956
    Chesapeake Theater, LLC                          21-31991
    Southern Park Mall, LLC                          21-31957
    Washington Prime Management Associates, LLC      21-31958
    Boynton Beach Mall, LLC                          21-31959
    Coral Springs Joint Venture                      21-31960
    St. Charles Towne Plaza, LLC                     21-31961
    Downeast LLC                                     21-31987
    Mall at Lake Plaza, LLC                          21-31962
    Edison Mall, LLC                                 21-31993
    Plaza at Northwood, LLC                          21-31963
    Empire East, LLC                                 21-31999
    Sunland Park Mall, LLC                           21-31964
    Fairfax Court Center LLC                         21-32006
    CT Partners, LLC                                 21-31965
    C.C. Altamonte Joint Venture                     21-31966
    Mall at Lima, LLC                                21-31967
    Fairfield Village, LLC                           21-32010
    Gaitway Plaza, LLC                               21-32017
    Washington Prime Property Limited Partnership    21-31968
    Greenwood Plus Center, LLC                       21-32003
    The Outlet Collection LLC                        21-31969
    Keystone Shoppes, LLC                            21-32018
    C.C. Ocala Joint Venture                         21-31970
    Dare Center, LLC                                 21-31971
    Ki-Henderson Square Associates, L.P.             21-32022
    Ki-Henderson Square Associates, LLC              21-32024
    Plaza at Tippecanoe, LLC                         21-31972
    Lakeview Plaza (Orland), LLC                     21-32030
    C.C. Westland Joint Venture                      21-31973
    Lima Center, LLC                                 21-32032
    Town Center at Aurora II LLC                     21-31974
    Lincoln Crossing, LLC                            21-32033
    Melbourne Square, LLC                            21-31975
    West Town Corners, LLC                           21-31976
    Lindale Mall, LLC                                21-32034
    Mall at Cottonwood II LLC                        21-32035
    Mall at Longview, LLC                            21-31977
    Dayton Mall III LLC                              21-31978
    Chautauqua Mall, LLC                             21-31979
    University Park Mall CC, LLC                     21-31980
    MFC Beavercreek, LLC                             21-31981
    Westshore Plaza II LLC                           21-31982
    Maplewood Mall, LLC                              21-31983
    University Town Plaza, LLC                       21-31984
    Markland Fee Owner LLC                           21-31990
    Chesapeake Center, LLC                           21-31985
    Markland Mall, LLC                               21-31996
    Richardson Square, LLC                           21-31986
    Markland Plaza, LLC                              21-32000
    Martinsville Plaza, LLC                          21-32007
    Morgantown Mall LLC                              21-31989
    MSA/PSI Altamonte Limited Partnership            21-32002
    MSA/PSI Ocala Limited Partnership                21-32008
    Northwoods Ravine, LLC                           21-32014
    Northwoods Shopping Center, LLC                  21-32019
    Orange Park Mall, LLC                            21-32020
    Paddock Mall, LLC                                21-32023
    Plaza at Buckland Hills, LLC                     21-32027
    Plaza at Countryside, LLC                        21-32029
    Rockaway Town Court, LLC                         21-31995  
    Rockaway Town Plaza, LLC                         21-32004
    Rolling Oaks Mall, LLC                           21-32011
    Shops at Northeast Mall, LLC                     21-32025
    Simon MV, LLC                                    21-32028
    SM Mesa Mall, LLC                                21-32031
    Village Park Plaza, LLC                          21-31988
    Villages at Macgregor, LLC                       21-31994
    Washington Plaza, LLC                            21-31997
    Whitemak Associates                              21-31992
    WPG Management Associates, Inc.                  21-31998
    WPG Northtown Venture LLC                        21-32001
    WPG Rockaway Commons, LLC                        21-32005
    WPG Westshore, LLC                               21-32009
    WPG Wolf Ranch, LLC                              21-32013
    WTM Stockton, LLC                                21-32015
    Jefferson Valley Center LLC                      21-32012
    KI-Whitemak Associates, LLC                      21-32026
    Royal Eagle Plaza II LLC                         21-32016
    Royal Eagle Plaza LLC                            21-32021

Judge:                 Hon. Marvin Isgur

Debtors'
General
Bankruptcy
Counsel:               Joshua A. Sussberg, P.C.
                       Alexander J. Nicas, Esq.
                       KIRKLAND & ELLIS LLP
                       KIRKLAND & ELLIS INTERNATIONAL LLP
                       601 Lexington Avenue
                       New York, New York 10022
                       Tel: (212) 446-4800
                       Fax: (212) 446-4900
                       Email: jsussberg@kirkland.com
                              alexander.nicas@kirkland.com

                         - and -

                       Chad J. Husnick, P.C.
                       KIRKLAND & ELLIS LLP
                       KIRKLAND & ELLIS INTERNATIONAL LLP
                       300 North LaSalle Street
                       Chicago, Illinois 60654
                       Tel: (312) 862-2000
                       Fax: (312) 862-2200
                       Email: chad.husnick@kirkland.com
Debtors'
Local
Bankruptcy
Counsel:               Matthew D. Cavenaugh, Esq.
                       Kristhy M. Peguero, Esq.
                       Genevieve Graham, Esq.
                       JACKSON WALKER LLP
                       1401 McKinney Street, Suite 1900
                       Houston, Texas 77010
                       Tel: (713) 752-4200
                       Fax: (713) 752-4221
                       Email: mcavenaugh@jw.com
                              kpeguero@jw.com
                              ggraham@jw.com

Debtors'
Investment
Banker:                GUGGENHEIM SECURITIES, LLC

Debtors'
Financial
Advisor:               ALVAREZ AND MARSAL L.L.C.

Debtors'
Auditor:               ERNST & YOUNG LLP

Debtors'
Tax Services
Provider:              DELOITTE TAX LLP

Debtors'
Notice &
Claims
Agent:                 PRIME CLERK LLC

Total Assets as of March 31, 2021: $4,028,916,000

Total Debts as of March 31, 2021: $3,470,908,000

The petitions were signed by Mark E. Yale, executive vice president
and chief financial officer.

A full-text copy of Washington Prime Group's petition is available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/T3ZJF2I/Washington_Prime_Group_Inc__txsbke-21-31948__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. U.S. Bank National Association    2014 Senior      $720,400,000
c/o U.S. Bank Global                Notes Payable
Corporate Trust
West Side Flats
60 Livingston Avenue
St. Paul, MN 55107 | EP-MN-WS3T
United States
Ryan Awes
Trust Officer
Tel: (651) 466-6094
Fax: (651) 312-2599
EMAIL: ryan.awes@usbank.com

2. Bank of America, N.A.         Unsecured Portion    $161,750,000
Mail Code: NC1-026-06-04          of Amended and
900 W Trade Street              Restated Revolving
Charlotte, NC 28255-0001         Credit Agreement
United States

Bank of America, N.A.
Mail Code: CA5-705-04-09555
California Street
San Francisco, CA 94104
United States

David Tischler
Liliana Claar
Tel: (704) 625-4512;
     (415) 503-500
Email: david.tischler@bofa.com;
liliana.claar@bofa.com

3. Bank of America, N.A.          Unsecured Portion    $87,500,000
Mail Code: NC1-026-06-04            of Term Loan
900 W Trade Street                Due December 2022
Charlotte, NC 28255-0001
United States

Bank of America, N.A.
Mail Code: CA5-705-04-09
555 California Street
San Francisco, CA 94104
United States

David Tischler
Liliana Claar
Tel: (704) 625-4512;
     (415) 503-5003
Email: david.tischler@bofa.com;
       liliana.claar@bofa.com

4. GLAS USA LLC                   Unsecured Portion    $85,000,000
3 Second Street                     of Term Loan
Suite 206                         Due January 2023
Jersey City, NJ 07311
United States
Lisha John
Tel: (201) 839-2181
Email: lisha.john@glas.agency.com

5. W.E. O'Neil Construction Company  Trade Payable        $631,199
1245 W. Washington
Chicago, IL 60607
United States
John Russell
President
Tel: (773) 686-4841
Fax: (773) 584-0866
Email: jrussell59@gmail.com

6. Corna Kokosing                    Trade Payable        $432,396
Construction Company
6235 Westerville Road
Westerville, OH 43081
United States
Lori Gillett
Chief Executive Officer
Tel: (614) 653-1367
Email: lgillett@bbfinc.com

7. Nationwide Janitorial Services    Trade Payable        $320,062
4600 Duke Street
Suite 430
Alexandria, VA 22304
United States
Janette Pai Kim
President and Chief Executive Officer
Tel: (301) 251-8980
Fax: (703) 370-1100
Email: janette.njsi@gmail.com

8. VCC LLC                           Trade Payable        $319,034
1 Information Way Ste 300
Little Rock, AR 72202
United States
Sam Alley
Chairman and Chief Executive Officer
Tel: (501) 376-0017
Email: salley@vccusa.com

9. Construction 1 Inc.               Trade Payable        $315,702
101 E. Town Street
Suite 401
Columbus, OH 43215
United States
William Moberger
Owner
Tel: (614) 235-0057
Fax: (614) 237-6769
Email: swmhoss@aol.com

10. Allied Universal Security        Trade Payable        $294,087
161 Washington Street
Suite 600
Conshohocken, PA 19428
United States
Steve Jones
Chief Executive Officer
Tel: (484) 351-1300
Email: steve.jones@aus.com

11. Interstate Cleaning Corporation  Trade Payable        $280,563
1566 North Warson Rd
St Louis, MO 63132
United States
John Brauch
President
Tel: (314) 963-1447
Email: jbrauch@safecleaning.net

12. EDC                              Trade Payable        $276,580
1660 Huguenot Rd
Midlothian, VA 23113
United States
Chris Johnson
President
Tel: (804) 897-1977
Fax: (804) 897-0901
Email: cjohnson@edcweb.com

13. Bergman KPRS LLC                 Trade Payable        $233,116
2850 Saturn Street Ste 100
Brea, CA 92821
United States
Joel Stensby
Partner
Tel: (714) 672-080
Email: jstensby@att.com

14. Law Company Inc.                 Trade Payable        $232,651
345 Riverview
Wichita, KS 67203
United States
Rich Kerschen
President
Tel: (316) 268-0230
Fax: (316) 268-0226
Email: kerschen@law-co.com

15. Parking Lot Services LLC         Trade Payable        $228,365
42 Maple Terrace
PO Box 220
Hibernia, NJ 07842
United States
Andrew Muller, Owner
Tel: (973) 586-1111
Fax: (973) 586-1112
Email: cortney@parkinglotservices.net

16. The Finish Line Inc.             Trade Payable        $212,905
3308 N Mitthoeffer Road
Indianapolis, IN 46235-2332
United States
Chad Edmundson
Senior Vice President
Tel: (317) 899-1022
Email: cedmundson@finishline.com

17. Thermodynamics Corp.             Trade Payable        $208,839
8 John Walsh Boulevard
Suite 401
Peeskill, NY 10566
United States
Ryan McCormick
President
Tel: (914) 930-8430
Email: ryanm@thermodynamicscorp.com

18. Annapolis Painting Service       Trade Payable        $206,494
2561 Housley Road
Annapolis, MD 21401
United States
Rob Bontempo, Owner
Tel: (410) 224-972
Email: rbontempo@annapolispainting.com

19. MRI Software LLC                 Trade Payable        $196,867
28925 Fountain Pkwy
Solon, OH 44139
United States
Patrick Ghilani
Chief Executive Officer
Tel: (215) 889-0662
Email: patrick.ghilani@mrisoftware.com

20. Gilliatte General                Trade Payable        $196,850
Contractors, Inc.
2515 Bloyd Avenue
Indianapolis, IN 46218
United States
Tom Ritman President
Tel: (317) 638-3355
Fax: (317) 634-5997
Email: dalexander@gilliatte.com

21. Fulcrum Construction LLC         Trade Payable        $185,826
1945 The Exchange Suite 400
Atlanta, GA 30339
United States
Mike Arasin
Founder and President
Tel: (770) 971-6080
Fax: (770) 612-8115
Email: marasin@fulcrumconstruction.com

22. Skylight Solutions LLC           Trade Payable        $108,000
321 N. Kentucky Avenue
Suite 8
Lakeland, FL 33801
United States
Craig DeSha
Chief Executive Officer
Tel: (863) 688-6595
Email: craig@skylightsolutions.net

23. Collins Building Services, Inc.  Trade Payable        $100,307
24-01 44th Road
15th Floor
Long Island City, NY 11101
United States
Boris Gonzalez
Director of Operations
Planning and Analytics
Tel: (212) 896-5146
Fax: (212) 896-5120

24. Arrow Stripe Co.                 Trade Payable         $99,950
20085 Fairway Court
Woodbridge, CA 95258
United States
Jason Reich
President
Tel: (209) 662-0090
Email: arrowstripe@sbcglobal.net

25. Aid Electric Corporation         Trade Payable         $90,764
1622 93rd Lane NE
Blaine, MN 55449
United States
Jesse Skluzacek
Vice President
Tel: (763) 571-7267
Email: jesse@aidelectriccorp.com

26. Nelco Architecture Inc.          Trade Payable         $89,364
2 Burlington Woods Dr
Fl. 3
Burlington, MA 01803
United States
Rick LeBlanc
President and Chief Executive Officer
Tel: (215) 825-7944
Fax: (781) 932-8647
Email: rleblanc@nelcoworldwide.com

27. Emma Inc.                       Trade Payable          $85,092
Dept CH 19190
Palatine, IL 60055-9190
United States
Danielle Westerhoff
Tel: (888) 493-2525
Email: dwesterhoff@campaignmonitor.com

28. S&P Global Ratings              Trade Payable          $82,000
55 Water Street
New York City, NY 10041
United States
Douglas L. Peterson
Chief Executive Officer
Tel: (212) 438-1000
Email: douglas.l.peterson@gmail.com

29. Moody's Investors Service       Trade Payable          $80,000
250 Greenwich Street
7 World Trade Center
New York City, NY 10007
United States
Rob Fauber
Chief Executive Officer
Tel: (212) 553-3895
Fax: (212) 553-4700
Email: robert.fauber@moodys.com

30. Brown Electric Inc.             Trade Payable          $76,471
70 Industrial Park Drive
Waldorf, MD 20602
United States
Erik Brown
Tel: (301) 899-3220
Fax: (301) 899-1701


WASHINGTON PRIME: Files for Chapter 11 After Deal With SVP
----------------------------------------------------------
Washington Prime Group Inc. and certain of its subsidiaries have
filed voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code in the United States Bankruptcy Court for
the Southern District of Texas.

According to a statement, Washington Prime entered Chapter 11 after
executing a restructuring support agreement (the "RSA") with
creditors, led by SVPGlobal, that hold approximately 73% of the
principal amount outstanding of the Company's secured corporate
debt and 67% of the principal amount outstanding of the Company's
unsecured notes.

The Company will utilize Chapter 11 to implement a comprehensive
and consensual financial restructuring of the Company's
corporate-level debt that will allow the Company to substantially
deleverage its balance sheet and strengthen its business and
operations going forward, either through a full equitization of the
Company's unsecured notes or an alternative value-maximizing
transaction that would repay, in full in cash, all of the Company's
corporate-level debt.

Importantly, Washington Prime Group has secured $100 million in new
money debtor-in-possession financing from the Consenting Creditors
to support day-to-day operations during the Chapter 11 process and
ensure that all business operations continue in the ordinary course
without interruption. Washington Prime Group's guests, retailers
and business partners can expect business as usual at all of the
Company's retail town centers throughout the proceedings.

The RSA provides for a deleveraging of the Company's balance sheet
by nearly $950 million through the equitization of unsecured notes
and a $190 million paydown of the Company's revolving credit and
term loan facilities.  The RSA contemplates a $325 million equity
rights offering, fully backstopped by SVPGlobal, as Plan Sponsor,
the proceeds of which will be applied to, among other things, the
pay down of secured debt.  The RSA also provides for an effective
four-year extension of the remaining credit facility debt, payment
in full of all claims held by vendors and service providers, and a
baseline recovery for the Company's existing common and preferred
equity holders of $40 million in cash or 6.125% of new equity
(subject to dilution).

Additionally, the RSA allows the Company to market its assets to
determine whether any alternative transaction or transactions that
would pay existing corporate indebtedness in full, in cash, and
deliver greater aggregate recoveries to existing common and
preferred equity holders are attainable. The RSA also includes
certain milestones, including a 60-day milestone for the Bankruptcy
Court to enter an order confirming the Chapter 11 plan, subject to
certain extensions.

Lou Conforti, CEO and Director of Washington Prime Group, stated:
"The Company's financial restructuring will enable WPG to right
size its balance sheet and position the Company for success going
forward. During the financial restructuring, we will continue to
work toward maximizing the value of our assets and our operating
infrastructure. The Company expects operations to continue in the
ordinary course for the benefit of our guests, tenants, vendors,
stakeholders and colleagues."

The COVID-19 pandemic has created significant challenges for many
companies, including Washington Prime Group, making a Chapter 11
filing necessary to reduce the Company's outstanding indebtedness.
Throughout the restructuring process, the Company remains committed
to serving as a preeminent operator of retail town centers and will
continue to serve its guests. Importantly, the Company will
continue to prioritize the health and safety of our guests,
retailers, employees and communities.

The Company has filed a number of customary first day motions with
the Bankruptcy Court that will allow the Company to continue
operations in the ordinary course. Certain subsidiaries, including
the Company's joint ventures and the majority of the Company's
special purpose entities holding properties that secure mortgage
loans will not be debtors in the Chapter 11 cases. The Company also
anticipates continuing to meet all debt service and other financial
obligations, as required, under its property-level secured loans
and joint venture partnerships.

                       About SVPGlobal

SVPGlobal -- http://www.svpglobal.com/-- is a global investment
firm focused on distressed debt, special situations and private
equity opportunities with more than $15 billion in assets under
management. The firm, established by Victor Khosla in 2001, has 127
employees, including 49 investment professionals, across its main
offices in Greenwich (CT), London and Tokyo.

               About Washington Prime Group

Washington Prime Group Inc. (NYSE: WPG) --
http://www.washingtonprime.com/-- is a retail REIT and a
recognized leader 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 Inc. and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 21-31948) on June 13,
2021. At the time of filing, WPG's property portfolio consists of
material interests in 102 shopping centers in the United States
totaling approximately 52 million square feet of gross leasable
area.  The Company operates 97 of the 102 properties.  

Washington Prime disclosed total assets of $4.029 billion against
total liabilities of $3.471 billion as of March 31, 2021.

Kirkland & Ellis LLP is serving as legal counsel to the Company,
and Alvarez & Marsal North America, LLC is serving as restructuring
advisor. Guggenheim Securities, LLC is serving as the Company's
investment banker.  Jackson Walker LLP is the local bankruptcy
counsel.  Prime Clerk LLC is the claims agent, maintaining the page
http://cases.primeclerk.com/washingtonprime

Davis Polk & Wardwell LLP is serving as legal counsel and Evercore
Group L.L.C. is serving as investment banker and financial advisor
to SVPGlobal.

Wachtell, Lipton, Rosen & Katz is serving as legal counsel and PJT
Partners LP is serving as investment banker for an ad hoc group of
Consenting Creditors.


WASHINGTON PRIME: Files for Chapter 11 with $3.87B of Funded Debt
-----------------------------------------------------------------
Washington Prime Group Inc. has sought bankruptcy protection to
restructure its debt.

WPG was formed in a spinoff from Simon Property Group on May 28,
2014, which allowed SPG to consolidate ownership of certain strip
centers and smaller enclosed malls.  At the time of the spinoff,
WPG owned and operated 97 retail properties, including 44 malls and
54strip centers.  Since its inception, WPG has become a recognized
leader in the ownership, management, acquisition, and development
of retail properties throughout the United States.

WPG's property portfolio consists of material interests in 102
shopping centers in the United States totaling approximately 52
million square feet of gross leasable area.

The Company operates 97 of the 102 properties.  The Company does
not operate the following, which are in receivership: (1)
Charlottesville Fashion Square in Charlottesville, Virginia, (2)
Muncie Mall in Muncie, Indiana, (3) Anderson Mall in Anderson,
South Carolina, (4) Lincolnwood Town Center in Lincolnwood,
Illinois, and (5) Oak Court Mall in Memphis, Tennessee.

As of the bankruptcy filing, the Debtors had $3.872 billion in
total debt obligations:

                                            ($ Million)
  Debt                                  Amount Outstanding
  ----                                  ------------------
2018 Secured Revolving Credit Facility        $485.25
2018 Secured Term Loan Facility               $262.5
2015 Secured Credit Facility                  $255
Weberstown Term Loan Facility                  $65
                                            ---------
  Total Corporate Secured Debt              $1,067.75

Mortgage Loans (consolidated)               $1,033.7
Mortgage Loans (unconsolidated)               $606.39
Other Indebtedness                            $109.3

  Total Secured Debt                        $2,817.05

2018 Unsecured Revolving Credit Facility      $161.75
2018 Unsecured Term Loan Facility              $87.5
2015 Unsecured Credit Facility                 $85
Unsecured Notes                               $720.9

  Total Corporate Unsecured Debt            $1,055.15

  Total Funded Debt                          $3,872.2

                    Road to Chapter 11

Mark E. Yale, CFO of WPG Inc., explains that like many retail
businesses, WPG's revenue and operations have been significantly
impacted by the shift from brick-and-mortar to online retail
channels and changing consumer preferences and demographics.  

In response to these challenges, WPG has focused on adaptively
reusing its property for mixed use -- last mile fulfillment,
lodging, residential, and office and medical -- aesthetically
improving upon interior and exterior "curb appeal" and the open air
components at 75% of WPG's properties, and divesting 21 noncore
properties over the last five years.  

Despite significant progress implementing its business plan, the
COVID-19 pandemic proved insurmountable.  Shelter-in-place orders
and social-distancing protocols ceased or significantly decreased
foot traffic in WPG's shopping centers, retail stores, and
restaurants.  

WPG was forced to provide certain tenants with rent relief through
a combination of rent deferrals and abatements to avoid tenant
bankruptcies and lease abandonments during most of 2020, when
in-person commerce was largely non-existent.  Although these
measures aided in maintaining occupancy rates, they had a material
adverse effect on WPG's revenues, operations, and cash flows for
the year ending Dec. 31, 2020, and continue to impact the Company
in 2021.

WPG has taken other proactive steps to counteract the financial
impact of the COVID-19 pandemic.  More specifically, WPG
temporarily reduced its workforce by 20%, temporarily reduced
senior management base compensation from 5% to 25%, temporarily
suspended the quarterly common share and operating partnership unit
cash dividend for 2020, and drew $120 million under its revolving
credit facility to support operations.

In addition, the Company executed forbearance agreements on certain
consolidated and unconsolidated property-level mortgage loans,
resulting in enhanced cash flow during a period of decreased rent
collections.

Beginning in late spring 2020, the Debtors proactively engaged with
certain of its lenders to negotiate for flexibility under the
Debtors' credit agreements to help weather the economic downturn
and prolonged financial and operational impact caused by the
pandemic.  The 2020 Amendments, entered into in August 2020,
provided covenant relief under certain of the Debtors' corporate
debt credit agreements through the third quarter of 2021, in
exchange for WPG pledging certain unencumbered properties as
security (this security was temporary and could have been released
starting in the third quarter of 2021 if certain financial
conditions were met).  

In late 2020, WPG sought to address its balance sheet through
discussions with a material holder of its unsecured notes regarding
a potential debt-for-preferred equity exchange. This transaction
would have allowed WPG to convert a substantial portion of its
unsecured notes into new preferred equity.  WPG sought to
effectuate the transaction by reorganizing its 51% interest in
certain joint ventures with O'Connor Mall Partners, L.P. into a
special purpose vehicle and exchanging certain of the Debtors'
6.45% senior unsecured notes due 2024 into a perpetual preferred
equity instrument.  Despite the advanced state of these
negotiations in late December 2020, the parties were unable to
finalize the terms of the transaction.  

As a result of continued financial and operational underperformance
due to the resurgence in COVID-19 during the fall and winter months
and the unsuccessful exchange transaction, WPG began to explore a
comprehensive deleveraging solution for its corporate capital
structure. Changes externally in the broader economy and internally
within the corporate capital structure led to increased interest by
various key stakeholders to engage with the Debtors on the terms of
a comprehensive restructuring transaction in the months leading to
the commencement of these chapter 11 cases.

On Feb. 15, 2021, WPG's board of directors elected to defer the
approximately $23.2 million semi-annual interest payment due on
their Unsecured Notes, thereby commencing a 30-day grace period
under the Unsecured Notes Indenture.

Shortly thereafter, the Debtors began to negotiate the terms of a
comprehensive restructuring transaction with a crossover holder of
their corporate-level bank debt and unsecured notes, SVPGlobal,
represented by Davis Polk & Wardwell LLP, Evercore Group L.L.C.,
Agora Advisors, Inc., and Raider Hill Advisors, LLC, and an ad hoc
group of certain holders of their corporate-level bank debt,
represented by Wachtell, Lipton, Rosen & Katz and PJT Partners LP.


Beginning in late February 2021 and continuing through the weeks
leading up to the Petition Date, the Debtors and their advisors
provided SVP and its advisors with a substantial amount of
diligence and held dozens of diligence calls focused on various
aspects of the Debtors' business, operations, and assets. On March
16, 2021, the Debtors, SVP, and the Ad Hoc Lender Group executed
forbearance agreements with respect to the Unsecured Notes, 2018
Credit Facility Agreement, 2015 Credit Facility Agreement, and
Weberstown Term Loan Facility Agreement, forbearing the exercise of
remedies under these credit agreements through March 31, 2021, and
eventually extending those forbearance agreements through June 14,
2021.

During this time, WPG negotiated forbearance agreements with nine
of their property-level mortgage lenders and implemented a
corporate transaction to replace the guarantor for one of the
property-level mortgage loans, which collectively avoided any
material business or operational impact due to a cross-default on
certain property-level mortgages that would otherwise be triggered
by the Debtors' bankruptcy filing.

These agreements and transactions provided the Debtors, SVP, and
the Ad Hoc Lender Group with runway to negotiate a comprehensive
corporate debt deleveraging transaction without disruption to a
material portion of WPG's properties.

While discussions between the Debtors, SVP, and the Ad Hoc Lender
Group were progressing, the landscape began to shift as the
COVID-19 pandemic abated.  With approximately 50% of American
adults becoming fully vaccinated, government-imposed capacity
restrictions slowly lifting, and consumer confidence increasing,
the Debtors grappled with an appropriate valuation for the Debtors'
enterprise.  As a result of this altered landscape, and after
extensive negotiations, the parties reached an agreement on a dual
path forward to ensure the Debtors' restructuring transaction
maximizes value for all stakeholders.

On June 11, 2021, the Debtors, SVP and the Ad Hoc Lender Group
reached an agreement on the terms of a comprehensive equitization
restructuring that will de-leverage the Debtors' capital structure,
increase liquidity, and ensure future viability of the Company.  At
the same time, the agreement affords the Debtors with an
opportunity to test the market to determine whether a higher and
better restructuring proposal is available.  The terms of the
Restructuring Support Agreement provide for a secured $100 million
new-money debtor-in-possession financing facility, a $1.2 billion
take-back exit term loan facility, a revolving credit facility (if
necessary based upon the Debtors' liquidity needs at emergence), a
full equitization of the Unsecured Notes, and a fully backstopped
equity rights offering of up to $325 million to pay off the
debtor-in-possession financing facility and fund other costs
attendant to the Debtors' emergence from chapter 11.   In addition,
the Restructuring Support Agreement provides for payment in full of
general unsecured claims and delivers value to the Debtors' junior
stakeholders in the form of cash or new equity in the reorganized
Debtors.

               About Washington Prime Group

Washington Prime Group Inc. (NYSE: WPG) --
http://www.washingtonprime.com/-- is a retail REIT and a
recognized leader 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 Inc. and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 21-31948) on June 13,
2021. At the time of filing, WPG's property portfolio consists of
material interests in 102 shopping centers in the United States
totaling approximately 52 million square feet of gross leasable
area.  The Company operates 97 of the 102 properties.  

Washington Prime disclosed total assets of $4.029 billion against
total liabilities of $3.471 billion as of March 31, 2021.

Kirkland & Ellis LLP is serving as legal counsel to the Company,
and Alvarez & Marsal North America, LLC is serving as restructuring
advisor. Guggenheim Securities, LLC is serving as the Company's
investment banker.  Jackson Walker LLP is the local bankruptcy
counsel.  Prime Clerk LLC is the claims agent, maintaining the page
http://cases.primeclerk.com/washingtonprime

Davis Polk & Wardwell LLP is serving as legal counsel and Evercore
Group L.L.C. is serving as investment banker and financial advisor
to SVPGlobal.

Wachtell, Lipton, Rosen & Katz is serving as legal counsel and PJT
Partners LP is serving as investment banker for an ad hoc group of
Consenting Creditors.


WASHINGTON PRIME: Says Plan Deal Has Toggle Feature
---------------------------------------------------
Washington Prime Group Inc. said that a key component of its
Restructuring Support Agreement with key lenders and a forthcoming
chapter 11 plan is a "toggle" feature, contemplating either the
equitization plan or an alternative recapitalization or sale
transaction that provides for payment in full of the Debtors'
secured and unsecured corporate debt and unsecured notes, and a
recovery for the Debtors' junior stakeholders in excess of what is
provided for under the equitization plan.

The "toggle" feature, in conjunction with formal bidding
procedures, will allow the Debtors to run a comprehensive marketing
process over the next approximately 60 days to assess any bids that
may maximize the value of their estates for the benefit of all
parties in interest, especially junior stakeholders.  

To ensure a robust marketing process, the Debtors, with the
assistance of their proposed investment banker, Guggenheim
Securities, LLC, and their other advisors, have conducted outreach
to a broad group of relevant strategic and financial parties and
have been in discussions with several potentially interested
parties for nearly one month.  The Debtors are confident that the
negotiated path forward will preserve the going-concern value of
the Debtors' business, maximize recoveries available to all
stakeholders, and protect the jobs of the Debtors' employees.

The Debtors intend to use these chapter 11 cases and the proposed
marketing process to maximize the value of the entire enterprise
and position their business for future success.  In the event a bid
arises that meets the agreed upon requirements in the Restructuring
Support Agreement, the alternative toggle restructuring will
contemplate these stakeholder recoveries, among others:

   * Holders of claims arising under the Debtors' project-level
secured indebtedness will remain unimpaired by the restructuring;

   * Holders of claims arising under the 2018 Credit Facility and
the 2015 Credit Facility will receive their Allowed recovery in
full in Cash;

   * Holders of claims arising under the Weberstown Term Loan
Facility will receive will receive their Allowed recovery in full
in Cash;

   * Holders of claims arising under the Unsecured Notes will
receive their Allowed recovery in full in Cash;

   * Holders of general unsecured claims will remain unimpaired by
the restructuring; •Holders of claims arising from a prepetition
guarantee by any Debtor of the Debtors' project-level secured
indebtedness will remain unimpaired by the restructuring; and

   * Holders of Preferred Equity and WPG Inc. Common Stock shall
share in a recovery that must exceed what these Holders receive
under the equitization plan.

               About Washington Prime Group

Washington Prime Group Inc. (NYSE: WPG) --
http://www.washingtonprime.com/-- is a retail REIT and a
recognized leader 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 Inc. and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 21-31948) on June 13,
2021. At the time of filing, WPG's property portfolio consists of
material interests in 102 shopping centers in the United States
totaling approximately 52 million square feet of gross leasable
area.  The Company operates 97 of the 102 properties.  

Washington Prime disclosed total assets of $4.029 billion against
total liabilities of $3.471 billion as of March 31, 2021.

Kirkland & Ellis LLP is serving as legal counsel to the Company,
and Alvarez & Marsal North America, LLC is serving as restructuring
advisor. Guggenheim Securities, LLC is serving as the Company's
investment banker.  Jackson Walker LLP is the local bankruptcy
counsel.  Prime Clerk LLC is the claims agent, maintaining the page
http://cases.primeclerk.com/washingtonprime

Davis Polk & Wardwell LLP is serving as legal counsel and Evercore
Group L.L.C. is serving as investment banker and financial advisor
to SVPGlobal.

Wachtell, Lipton, Rosen & Katz is serving as legal counsel and PJT
Partners LP is serving as investment banker for an ad hoc group of
Consenting Creditors.


WASHINGTON PRIME: Unsecureds Unimpaired in Debt-for-Equity Plan
---------------------------------------------------------------
After 30 months of discussions and the exchange of multiple rounds
of term sheets, Washington Prime Group Inc. and their affiliates
reached consensus with their key stakeholders on the terms of a
value-maximizing path forward.

On June 11, 2021, the Debtors entered into the Restructuring
Support Agreement with:

  -- Holders of 74.5% of the 2018 Credit Facility,
  -- Holders of 62% of the 2015 Credit Facility,
  -- Holders of 66.67% of the Unsecured Notes, and
  -- Holders of 100% of the Weberstown Term Loan Facility.

The RSA contemplates a comprehensive reorganization achieved
through the Plan that will result in a substantial deleveraging of
the Debtors' balance sheet by approximately $950 million, while
providing a meaningful recovery for equity holders.  

The key financial components of the restructuring are:

   * a $100 million senior secured, superpriority
debtor-in-possession delayed draw term loan facility, provided by
SVP and the Ad Hoc Lender Group, that will be used, among other
things, to honor employee wages and benefits, meet tenant
obligations, procure goods and services, cover capex and
redevelopment obligations, fund general and corporate operating
needs and the administration of these chapter 11 cases;

   * an $1.212 billion take-back term loan facility, plus certain
accrued and unpaid interest amounts on the Debtors' prepetition
debt obligations -- New Term Loan Exit Facility;

   * a $50 million revolving credit facility based on the Debtors'
liquidity need at emergence; and

   * an equity rights offering, fully backstopped by SVP, in an
amount no less than $260 million and no more than $325 million,
that will be used, among other things, to pay down the DIP Term
Loan Facility, fund emergence costs, and fund certain Cash payments
contemplated under the Plan.

The Restructuring Support Agreement contemplates an equitization
restructuring providing stakeholder recoveries, pursuant to the
Plan, including:

   -- Holders of claims arising under the 2018 Credit Facility and
the 2015 Credit Facility will receive their pro rata share of (a)
$1.187 billion of the New Term Loan Exit Facility and (b) $150
million;

   -- Holders of claims arising under the Weberstown Term Loan
Facility will receive their pro rata share of (a) $25 million of
the New Term Loan Exit Facility and (b) a $40 million;

   -- Holders of claims arising under the Unsecured Notes will
received their pro rata share of (a) all common stock of the
reorganized WPG (subject to certain dilution) -- New Common Equity
-- not distributed to Holders of Allowed Existing Limited Partner
Common Units, Existing Preferred Equity Interests, and Existing
Equity Interests who, as applicable, elect to receive New Common
Equity; and (b) the right to purchase their pro rata share of 50%
of the New Common Equity at a 32.5% discount to Set-Up Equity Value
of $800 million;

   -- All of the Debtors' property-level mortgage indebtedness will
be unimpaired by the restructuring;

   -- Holders of general unsecured claims will be unimpaired by the
restructuring; and

   -- Holders of Preferred Equity and WPG Inc. Common Stock shall,
depending on how their Classes vote on the Plan, have a right to
(a) $40 million or, at their election, but subject to certain
qualifications, (b) 6.125% of the New Common Equity.

The Restructuring Support Agreement includes a broad "fiduciary
out" that provides, in part, that nothing will require the Debtors
to take any action or to refrain from taking any action with
respect to the restructuring transactions to the extent taking or
failing to take such action would be inconsistent with applicable
law or its fiduciary obligations under applicable law.  Moreover,
Section 8.02(b) of the Restructuring Support Agreement permits the
Debtors to, among other things:

   (a) (x) actively initiate, solicit, and induce any Acceptable
Alternative Restructuring Proposals (as defined in the
Restructuring Support Agreement), or (y) consider, develop,
facilitate, and respond to any Alternative Restructuring Proposals
(or inquiries or indications of interest with respect thereto), or

   (b) otherwise cooperate with, assist, participate in, or
facilitate any inquiries, proposals, discussions, or negotiation of
Alternative Restructuring Proposals, pursuant to the terms set
forth in Section 8.02(b).

               About Washington Prime Group

Washington Prime Group Inc. (NYSE: WPG) --
http://www.washingtonprime.com/-- is a retail REIT and a
recognized leader 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 Inc. and its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 21-31948) on June 13,
2021. At the time of filing, WPG's property portfolio consists of
material interests in 102 shopping centers in the United States
totaling approximately 52 million square feet of gross leasable
area.  The Company operates 97 of the 102 properties.  

Washington Prime disclosed total assets of $4.029 billion against
total liabilities of $3.471 billion as of March 31, 2021.

Kirkland & Ellis LLP is serving as legal counsel to the Company,
and Alvarez & Marsal North America, LLC is serving as restructuring
advisor. Guggenheim Securities, LLC is serving as the Company's
investment banker.  Jackson Walker LLP is the local bankruptcy
counsel.  Prime Clerk LLC is the claims agent, maintaining the page
http://cases.primeclerk.com/washingtonprime

Davis Polk & Wardwell LLP is serving as legal counsel and Evercore
Group L.L.C. is serving as investment banker and financial advisor
to SVPGlobal.

Wachtell, Lipton, Rosen & Katz is serving as legal counsel and PJT
Partners LP is serving as investment banker for an ad hoc group of
Consenting Creditors.


WITCHEY ENTERPRISES: Eastern Says Disclosure Inadequate
-------------------------------------------------------
Eastern Funding, LLC ("Eastern"), and for its Objection to the
Second Amended Disclosure Statement filed by debtor Witchey
Enterprises, Inc., as corrected on June 1, 2021.

Eastern points out that the Disclosure Statement does not provide
adequate information to creditors with respect to Debtor's current
financial condition or prospective financial condition.

Eastern further points out that the Debtor's Disclosure Statement
classifies Eastern correctly as a secured creditor, but in the same
paragraph, the Disclosure Statement refers to Eastern's claim as a
priority claim.

Eastern asserts that the debtor's Disclosure Statement is
inaccurate in that it describes Eastern's claim as "unimpaired."
Eastern has not received any payments from Debtor since before the
Petition Date, and the Plan provides no information about how
Debtor intends to cure its arrears – and so the Disclosure
Statement is also silent in that regard.

According to Eastern, the Disclosure Statement's failure to address
these issues leaves creditors with a lack of transparency regarding
Debtor's financial condition and its prospects for not only
confirming a plan but for consummating the terms of a plan if
confirmed.

                       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.


WITCHEY ENTERPRISES: July 30 Hearing on Disclosure Statement
------------------------------------------------------------
Judge Patricia M. Mayer has entered an order that the hearing to
consider approval of the amended disclosure statement of Witchey
Enterprises, Inc. shall be held at Max Rosenn US Courthouse,
Courtroom 2, 197 South Main Street, Wilkes−Barre, PA 18701 on
July 30, 2021 at 10:00 AM.

July 12, 2021 is fixed as the last day for filing and serving
written objections to the amended disclosure statement.

                     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.


[^] 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  AERIEUR EU        362.7       (10.4)     200.2
AERIE PHARMACEUT  0P0 GR            362.7       (10.4)     200.2
AERIE PHARMACEUT  0P0 QT            362.7       (10.4)     200.2
AERIE PHARMACEUT  0P0 TH            362.7       (10.4)     200.2
AERIE PHARMACEUT  0P0 GZ            362.7       (10.4)     200.2
AERIE PHARMACEUT  AERI US           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 TH           234.9      (175.4)      (2.7)
AGENUS INC        AGENEUR EU        234.9      (175.4)      (2.7)
AGENUS INC        AJ81 QT           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 US        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  15PA TH        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* MM       33,169.8    (1,384.5)  (2,360.4)
AMC ENTERTAINMEN  AMC US         10,488.7    (2,287.0)    (568.5)
AMC ENTERTAINMEN  AH9 GR         10,488.7    (2,287.0)    (568.5)
AMC ENTERTAINMEN  AMC4EUR EU     10,488.7    (2,287.0)    (568.5)
AMC ENTERTAINMEN  AMC* MM        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 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  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 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  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
AMERISOURCEB-BDR  A1MB34 BZ      47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABG TH         47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABC US         47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABG GR         47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABG QT         47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABC2EUR EU     47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABG GZ         47,003.3      (102.8)   2,472.7
AMPLIFY ENERGY C  AMPY US           391.6       (53.3)     (17.7)
AMYRIS INC        3A01 GR           326.6      (310.1)     105.1
AMYRIS INC        3A01 TH           326.6      (310.1)     105.1
AMYRIS INC        AMRS US           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 GZ          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 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
AQUESTIVE THERAP  AQST US            61.9       (51.8)      24.4
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)       -
ASHFORD HOSPITAL  AHD1 TH         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      AZOEUR EU      14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZ5 QT         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-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  CAR US         18,609.0      (316.0)    (322.0)
AVIS BUDGET GROU  CUCA QT        18,609.0      (316.0)    (322.0)
AVIS BUDGET GROU  CAR2EUR EU     18,609.0      (316.0)    (322.0)
AVIS BUDGET GROU  CUCA GR        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  CUCA GZ        18,609.0      (316.0)    (322.0)
BABCOCK & WILCOX  BW US             582.4      (195.4)     123.7
BABCOCK & WILCOX  BWEUR EU          582.4      (195.4)     123.7
BABCOCK & WILCOX  UBW1 GR           582.4      (195.4)     123.7
BAUSCH HEALTH CO  BHC CN         30,197.0      (124.0)     494.0
BAUSCH HEALTH CO  BHC US         30,197.0      (124.0)     494.0
BAUSCH HEALTH CO  BVF GR         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
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  BVF QT         30,197.0      (124.0)     494.0
BAUSCH HEALTH CO  VRX1EUR EU     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    BO1 GR            284.4       (75.0)     172.6
BIOCRYST PHARM    BCRX US           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    BCRX* MM          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
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
BIOHAVEN PHARMAC  2VN TH          1,003.2      (218.2)     504.9
BIOTRICITY INC    BTCY US             5.1       (10.7)      (3.5)
BLUE BIRD CORP    BLBD US           326.0       (52.6)     (11.5)
BLUE BIRD CORP    4RB GR            326.0       (52.6)     (11.5)
BLUE BIRD CORP    4RB GZ            326.0       (52.6)     (11.5)
BLUE BIRD CORP    BLBDEUR EU        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     BAD AR        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/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     BCO TH        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     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     BAEUR EU      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     BCO QT        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     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     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  2CL GR          1,093.3      (388.1)     850.4
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
BRIDGEMARQ REAL   BRE CN             88.3       (54.2)      10.0
BRINKER INTL      BKJ GR          2,309.0      (390.6)    (325.4)
BRINKER INTL      EAT US          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)
BRINKER INTL      BKJ TH          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 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 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 TH         4,429.6      (250.5)     379.5
CADIZ INC         CDZI US            89.5       (13.1)      17.2
CADIZ INC         2ZC GR             89.5       (13.1)      17.2
CADIZ INC         CDZIEUR EU         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
CINCINNATI BELL   CIB1 GR         2,603.2      (189.6)     (87.2)
CINCINNATI BELL   CBB US          2,603.2      (189.6)     (87.2)
CINCINNATI BELL   CBBEUR EU       2,603.2      (189.6)     (87.2)
CINEPLEX INC      CGX CN          2,246.7       (65.3)    (269.2)
CINEPLEX INC      CX0 GR          2,246.7       (65.3)    (269.2)
CINEPLEX INC      CPXGF US        2,246.7       (65.3)    (269.2)
CINEPLEX INC      CGXEUR EU       2,246.7       (65.3)    (269.2)
CINEPLEX INC      CX0 TH          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   CLVSEUR EU        548.8      (221.0)      79.3
CLOVIS ONCOLOGY   C6O TH            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  OGM1 GR           853.0      (307.6)    (106.4)
COGENT COMMUNICA  CCOI US           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 GR            422.9      (102.1)     (22.1)
DENNY'S CORP      DENNEUR EU        422.9      (102.1)     (22.1)
DENNY'S CORP      DE8 TH            422.9      (102.1)     (22.1)
DIALOGUE HEALTH   CARE CN             -           -          -
DIEBOLD NIXDORF   DBD GR          3,515.6      (840.0)     164.0
DIEBOLD NIXDORF   DBD US          3,515.6      (840.0)     164.0
DIEBOLD NIXDORF   DBD QT          3,515.6      (840.0)     164.0
DIEBOLD NIXDORF   DBD SW          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 GZ          3,515.6      (840.0)     164.0
DIGITAL MEDIA-A   DMS US            220.0       (79.5)      18.7
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 TH          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 QT          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
DOMO INC- CL B    DOMO US           192.4       (92.9)     (30.5)
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)
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  0ET GR            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  ESPR US           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)
FAT BRANDS INC    FAT US            118.1       (45.6)     (54.2)
FLEXION THERAPEU  FLXN US           230.4       (38.9)     146.6
FLEXION THERAPEU  F02 GR            230.4       (38.9)     146.6
FLEXION THERAPEU  F02 TH            230.4       (38.9)     146.6
FLEXION THERAPEU  FLXNEUR EU        230.4       (38.9)     146.6
FLEXION THERAPEU  F02 QT            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     GDDY US         7,259.3       (71.0)    (503.3)
GODADDY INC-A     38D TH          7,259.3       (71.0)    (503.3)
GODADDY INC-A     38D GR          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 GZ          7,259.3       (71.0)    (503.3)
GOGO INC          GOGO US           687.7      (631.5)     420.4
GOGO INC          G0G QT            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 GR            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  2OX GR            192.6       (36.3)      27.4
GOOSEHEAD INSU-A  GSHDEUR EU        192.6       (36.3)      27.4
GOOSEHEAD INSU-A  GSHD US           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           461.7       431.2      (12.7)
GORES TECHNOLOGY  GTPAU US            0.0        (0.0)      (0.0)
GORES TECHNOLOGY  GTPBU US          461.7       431.2      (12.7)
GRAFTECH INTERNA  EAF US          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  EAFEUR EU       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)
GREENBROOK TMS    GBNH US            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   1893729D GR     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 TH          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     HRBEUR EU       3,168.4      (534.6)     529.2
H&R BLOCK INC     HRB QT          3,168.4      (534.6)     529.2
H&R BLOCK INC     HRB GZ          3,168.4      (534.6)     529.2
HERBALIFE NUTRIT  HLF US          2,666.8    (1,362.3)     319.7
HERBALIFE NUTRIT  HOO GR          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
HERBALIFE NUTRIT  HLFUSD EU       2,666.8    (1,362.3)     319.7
HERBALIFE NUTRIT  HOO TH          2,666.8    (1,362.3)     319.7
HERBALIFE NUTRIT  HOO GZ          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  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  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  HLT US         15,974.0    (1,620.0)     992.0
HILTON WORLDWIDE  HI91 GZ        15,974.0    (1,620.0)     992.0
HORIZON GLOBAL    HZN1EUR EU        468.2       (24.3)      89.0
HORIZON GLOBAL    HZN US            468.2       (24.3)      89.0
HORIZON GLOBAL    2H6 GR            468.2       (24.3)      89.0
HP COMPANY-BDR    HPQB34 BZ      34,549.0    (3,360.0)  (7,938.0)
HP INC            HPQ* MM        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 SW         34,549.0    (3,360.0)  (7,938.0)
HP INC            7HP QT         34,549.0    (3,360.0)  (7,938.0)
HP INC            HPQ CI         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)
HYRECAR INC       HYRE US            28.8        19.7       19.8
HYRECAR INC       8HY GR             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      INSGEUR EU        251.4        (1.5)      77.7
INSEEGO CORP      INO GR            251.4        (1.5)      77.7
INSEEGO CORP      INO GZ            251.4        (1.5)      77.7
INSPIRED ENTERTA  INSE US           301.0      (112.4)       1.4
INSPIRED ENTERTA  4U8 GR            301.0      (112.4)       1.4
INSPIRED ENTERTA  INSEEUR EU        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  I4P TH            520.1      (200.0)     341.3
INTERCEPT PHARMA  ICPT* MM          520.1      (200.0)     341.3
INTERCEPT PHARMA  I4P GZ            520.1      (200.0)     341.3
J. JILL INC       JILL US           489.4      (115.0)     (30.0)
J. JILL INC       1MJ1 GR           489.4      (115.0)     (30.0)
J. JILL INC       JILLEUR EU        489.4      (115.0)     (30.0)
J. JILL INC       1MJ1 GZ           489.4      (115.0)     (30.0)
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   JACK1EUR EU     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)
JOSEMARIA RESOUR  JOSE SS            15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  NGQSEK EU          15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  JOSES IX           15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  JOSES EB           15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  JOSES I2           15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  JOSES PO           15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  JOSES S4           15.0       (18.6)     (31.2)
KARYOPHARM THERA  25K GR            274.9       (39.6)     193.5
KARYOPHARM THERA  KPTIEUR EU        274.9       (39.6)     193.5
KARYOPHARM THERA  25K TH            274.9       (39.6)     193.5
KARYOPHARM THERA  25K QT            274.9       (39.6)     193.5
KARYOPHARM THERA  25K GZ            274.9       (39.6)     193.5
KARYOPHARM THERA  KPTI US           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      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      LBEUR EU       10,546.0      (533.0)   1,932.0
L BRANDS INC      LTD GR         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 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      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  LYV US         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  3LN TH         10,919.6      (129.7)     280.4
LIVE NATION ENTE  3LN GR         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  MSGS US         1,304.4      (255.3)    (146.2)
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  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     MNKD US           319.4      (173.6)     215.2
MANNKIND CORP     NNFN TH           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     MNKDEUR EU        319.4      (173.6)     215.2
MANNKIND CORP     NNFN QT           319.4      (173.6)     215.2
MANNKIND CORP     NNFN GZ           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   4MGN TH         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 GR         3,214.7    (1,212.5)     734.3
MATCH GROUP INC   4MGN QT         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          MBJ QT          5,375.0       (28.0)       -
MBIA INC          MBI1EUR EU      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)
MCAFEE CORP - A   MC7 TH          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 SW         51,103.1    (7,235.5)     888.1
MCDONALDS CORP    MCD US         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    MDO QT         51,103.1    (7,235.5)     888.1
MCDONALDS CORP    MCD AV         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    0R16 LN        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    MDCA US         1,560.7      (380.2)    (170.4)
MDC PARTNERS-A    MD7A GR         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  CZQEUR EU          15.0        (1.6)       2.6
METAMATERIAL INC  C4A1 GR            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  9M1N QT         4,587.6      (259.2)     (35.2)
MONEYGRAM INTERN  MGIEUR EU       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)
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 QT          1,377.6      (268.4)     767.3
MONGODB INC       MDBEUR EU       1,377.6      (268.4)     767.3
MONGODB INC       526 GR          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-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 QT        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
MSCI INC          MSCI US         4,565.5      (481.6)     881.3
MSCI INC          3HM GR          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   1M4 QT            971.8      (418.9)     358.2
MSG NETWORKS- A   MSGNEUR EU        971.8      (418.9)     358.2
MSG NETWORKS- A   1M4 GR            971.8      (418.9)     358.2
MSG NETWORKS- A   1M4 TH            971.8      (418.9)     358.2
N/A               HYREEUR EU         28.8        19.7       19.8
NATHANS FAMOUS    NATH US           108.8       (62.5)      80.1
NATHANS FAMOUS    NFA GR            108.8       (62.5)      80.1
NATHANS FAMOUS    NATHEUR EU        108.8       (62.5)      80.1
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 GR          7,084.0    (3,640.0)     762.0
NAVISTAR INTL     NAV US          7,084.0    (3,640.0)     762.0
NAVISTAR INTL     IHR TH          7,084.0    (3,640.0)     762.0
NAVISTAR INTL     NAVEUR EU       7,084.0    (3,640.0)     762.0
NAVISTAR INTL     IHR QT          7,084.0    (3,640.0)     762.0
NAVISTAR INTL     IHR GZ          7,084.0    (3,640.0)     762.0
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  NOG US            873.2      (180.7)     (53.5)
NORTHERN OIL AND  4LT1 GR           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  SYM QT          6,361.0      (500.0)    (598.0)
NORTONLIFELOCK I  SYMC AV         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)
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   0NU TH          2,265.6      (746.8)     705.5
NUTANIX INC - A   NTNXEUR EU      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  OM6 QT         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  ORLY AV        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* MM       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       3O8 TH            161.4      (222.0)      89.0
OMEROS CORP       OMEREUR EU        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
OPTINOSE INC      OPTNEUR EU        157.9       (16.7)     105.5
OPTINOSE INC      0OP GZ            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      4PG GZ         10,505.0    (3,286.0)     (49.0)
OTIS WORLDWI      OTISEUR EU     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  4I1 TH         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  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  4I1 QT         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  PMIZ IX        39,804.0    (9,574.0)   2,695.0
PHILIP MORRIS IN  PMIZ EB        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 QT          2,664.3       (80.8)     214.0
PLANTRONICS INC   PTM TH          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  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)
PROGENITY INC     PROG US           128.6      (125.5)      21.1
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 GR            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
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
RAPID7 INC        RPD* MM         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      REVEUR EU       2,430.9    (1,958.7)     278.3
REVLON INC-A      RVL1 TH         2,430.9    (1,958.7)     278.3
REVLON INC-A      REV* MM         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  DLLN GR         2,980.4      (254.4)     381.1
RR DONNELLEY & S  RRD US          2,980.4      (254.4)     381.1
RR DONNELLEY & S  RRDEUR EU       2,980.4      (254.4)     381.1
RUSH STREET INTE  RSI US            428.8       364.8      352.4
SBA COMM CORP     4SB GR          9,763.5    (5,031.5)    (170.8)
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     SBACEUR EU      9,763.5    (5,031.5)    (170.8)
SBA COMM CORP     4SB QT          9,763.5    (5,031.5)    (170.8)
SBA COMM CORP     SBAC* MM        9,763.5    (5,031.5)    (170.8)
SBA COMMUN - BDR  S1BA34 BZ       9,763.5    (5,031.5)    (170.8)
SCIENTIFIC GAMES  TJW TH          7,856.0    (2,521.0)   1,240.0
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
SEAWORLD ENTERTA  SEAS US         2,573.4      (145.8)     161.0
SEAWORLD ENTERTA  W2L GR          2,573.4      (145.8)     161.0
SEAWORLD ENTERTA  W2L TH          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  1S7 GR            176.7       (19.6)      78.5
SELECTA BIOSCIEN  SELBEUR EU        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
SENSEONICS HLDGS  6L6 TH            195.9      (185.9)     175.6
SENSEONICS HLDGS  6L6 GR            195.9      (185.9)     175.6
SENSEONICS HLDGS  SENS1EUR EU       195.9      (185.9)     175.6
SENSEONICS HLDGS  SENS US           195.9      (185.9)     175.6
SENSEONICS HLDGS  6L6 GZ            195.9      (185.9)     175.6
SHELL MIDSTREAM   SHLX US         2,322.0      (467.0)     325.0
SHOALS TECHNOL-A  SHLS US           252.3       (42.9)      45.0
SIENTRA INC       SIEN US           198.4       (12.9)      89.6
SIENTRA INC       S0Z GR            198.4       (12.9)      89.6
SIENTRA INC       SIEN3EUR EU       198.4       (12.9)      89.6
SINCLAIR BROAD-A  SBTA GR        13,132.0      (998.0)   2,048.0
SINCLAIR BROAD-A  SBGI US        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  RDO QT          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  SIRI AV         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)
SIX FLAGS ENTERT  6FE GR          2,674.0      (713.1)    (248.5)
SIX FLAGS ENTERT  SIX US          2,674.0      (713.1)    (248.5)
SIX FLAGS ENTERT  SIXEUR EU       2,674.0      (713.1)    (248.5)
SIX FLAGS ENTERT  6FE QT          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)
SOFTCHOICE CORP   90Q GR            533.0       (31.2)     (12.1)
SOFTCHOICE CORP   SFTCEUR EU        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    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* MM       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    SBUX US        28,371.7    (7,648.3)     474.4
STARBUCKS CORP    SBUX AV        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    USSBUX KZ      28,371.7    (7,648.3)     474.4
STARBUCKS CORP    SBUX CI        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    0QZH LI        28,371.7    (7,648.3)     474.4
STARBUCKS CORP    SBUX PE        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)
TRANSAT A.T.      TRZ CN          1,862.3       (66.0)    (127.8)
TRANSAT A.T.      TRZBF US        1,862.3       (66.0)    (127.8)
TRANSAT A.T.      1TJ GR          1,862.3       (66.0)    (127.8)
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  TNL US          6,728.0      (976.0)   3,073.0
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  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     TG7 GR          2,450.9      (818.9)     836.1
TRIUMPH GROUP     TGI US          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 QT          1,226.9      (153.3)    (317.6)
TUPPERWARE BRAND  TUP SW          1,226.9      (153.3)    (317.6)
TUPPERWARE BRAND  TUP TH          1,226.9      (153.3)    (317.6)
TUPPERWARE BRAND  TUP1EUR EU      1,226.9      (153.3)    (317.6)
TUPPERWARE BRAND  TUP GZ          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      UBNTEUR EU        893.0       (60.2)     440.3
UBIQUITI INC      3UB GZ            893.0       (60.2)     440.3
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       UISCHF 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   UNIT US         4,781.8    (2,153.7)       -
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   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  VGR QT          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 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      VRS GR          1,782.9    (1,403.8)     225.3
VERISIGN INC      VRSN US         1,782.9    (1,403.8)     225.3
VERISIGN INC      VRS QT          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-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  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 TH             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    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
WAYFAIR INC- A    W* MM           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 QT          4,774.9    (1,469.7)     996.9
WIDEOPENWEST INC  WOW US          2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WU5 GR          2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WU5 TH          2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WU5 QT          2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WOW1EUR EU      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      GBZ GR             30.7       (12.8)       5.6
WINMARK CORP      WINA US            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  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)
WW INTERNATIONAL  WW6 GZ          1,436.4      (555.8)     (76.2)
WW INTERNATIONAL  WTW AV          1,436.4      (555.8)     (76.2)
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  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 QT         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-BDR  W1YN34 BZ      13,166.9      (202.9)   1,879.9
YELLOW CORP       YELL US         2,354.5      (281.2)     280.3
YELLOW CORP       YEL GR          2,354.5      (281.2)     280.3
YELLOW CORP       YEL1 TH         2,354.5      (281.2)     280.3
YELLOW CORP       YEL QT          2,354.5      (281.2)     280.3
YELLOW CORP       YRCWEUR EU      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   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)
YUM! BRANDS INC   YUM US          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 AV          5,550.0    (7,912.0)     (25.0)
YUM! BRANDS INC   TGR TE          5,550.0    (7,912.0)     (25.0)
ZETA GLOBAL HO-A  ZETA US           286.3       (85.0)      37.4



                            *********

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
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***