/raid1/www/Hosts/bankrupt/TCR_Public/210622.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, June 22, 2021, Vol. 25, No. 172

                            Headlines

176 ROUTE 50: Wins Cash Collateral Access Thru July 14
4YL DEVELOPMENT: Taps Acala Investments as Real Estate Broker
ADVAXIS INC: Stockholders Ratify 2015 Incentive Plan Amendment
AFFORDABLE BUILDING: Taps Bonds Ellis as New Legal Counsel
ALEX AND ANI: Gets OK to Hire Kurtzman Carson as Claims Agent

ALGITS INCORPORATED: Seeks to Use Cash Collateral
ALGONQUIN POWER: S&P Assigns 'BB+' Rating on New Equity Units
ALL WHEEL DRIVE: May Use Cash Collateral Thru July 14
AMATA LLC: Wins Cash Collateral Access on Final Basis
ANAGRAMA GROUP: Seeks to Hire David J. Winterton as Legal Counsel

ARLINGTON DOUBLE DOWN: Wins Final OK to Use Truist Bank's Cash
AULT GLOBAL: Has 14% Equity Stake in SilverSun as of June 16
AVADIM HEALTH: Seeks to Hire Chapman and Cutler as Legal Counsel
AVADIM HEALTH: Seeks to Hire Pachulski Stang as Co-Counsel
AVADIM HEALTH: Seeks to Hire SSG Advisors as Investment Banker

AVADIM HEALTH: Taps Keith Daniels of Carl Marks Advisory as CRO
AVENTIV TECHNOLOGIES: S&P Alters Outlook to Pos., Affirms 'B-' ICR
BELVIEU BRIDGE: U.S. Bank Seeks to Prohibit Use of Cash Collateral
BOY SCOUTS OF AMERICA: Pledged $250 Mil. for Ch.11 Abuse Settlement
CHICAGOAN LOGISTIC: Seeks Court Approval to Use Cash Collateral

CLASSIC CATERING: Seeks to Use LBC1 Trust et al.'s Cash
CLASSIC CATERING: Wins Cash Collateral Access Thru July 29
COSMOS HOLDINGS: Inks Third Forbearance Agreement With Investor
CP HOLDINGS: Case Summary & 18 Unsecured Creditors
CP TOURS: Cycle-Party Fort Lauderdale Seeks to Use Regions' Cash

CP TOURS: Cycle-Party Miami Seeks to Use Regions Bank's Cash
CP TOURS: Seeks Permission to Use Regions & SBA Cash Collateral
CTI BIOPHARMA: Registers 7.9 Million Common Shares
CYCLE FORCE: Cash Stipulation with Great Western, Committee OK'd
DIOCESE OF WINONA: Taps RE/MAX Results as Real Estate Broker

DN ENTERPRISES: Claims to Be Paid from Revenues in Plan
EASTSIDE DISTILLING: Registers 4.3M Shares for Possible Resale
EVERGREEN DEVELOPMENT: Updates Minnesota Bank Claims Pay Details
FAIRBANKS COMPANY: Asbestos Committee Hires New Insurance Counsel
FIGUEROA MOUNTAIN: Has Deal on Cash Collateral Access

FIRST HEARTLAND: S&P Affirms 'B/B' ICRs, Alters Outlook to Stable
GAINCO INC: Files Emergency Bid to Use Cash Collateral
GATEWAY FOUR: Seeks Additional $11.264MM for Operations, CapEx
GATEWAY RADIOLOGY: Unsecureds to Recover 5% to 12% in Plan
GETWELL PHARMACY: Seeks to Hire Harris Shelton as Legal Counsel

GRAVITY HOLDINGS: Unsecureds to Be Paid from State Action Proceeds
GRAYGULL HOLDINGS: Gets Interim OK to Hire Gold Weems as Counsel
HEALTHIER CHOICES: Philip Morris Seeks to Invalidate Patent
HERMAN MILLER: S&P Assigns 'BB+' ICR on Plans to Acquire Knoll
HOSPITALITY INVESTORS: Unsecureds Unimpaired in Brookfield Plan

HOUGHTON MIFFLIN: Fitch Raises LT IDRs to 'B+', Outlook Stable
ICAN BENEFIT: Wins Cash Collateral Access Thru July 31
IMERYS TALC: Arnold, PSZ&J 2nd Update on Talc Personal Claimants
IRONSTONE GROUP: Incurs $79K Net Loss in First Quarter
ITT HOLDINGS: S&P Downgrades ICR to 'B+' on Recapitalization Plan

JACOBS TOWING: Wins Continued Access to Cash Collateral
K&D MANAGEMENT: Utrecht Assets Seeks to Bar Access to Cash
KC PANORAMA: Affiliates Tap LAER Realty as Real Estate Broker
KEENE SITE: Case Summary & 7 Unsecured Creditors
L C OF SHREVEPORT: Unsecureds Will be Paid 100% of Their Claims

LUX AMBER: Appoints Walton Ashwander as President
MALLINCKRODT PLC: Opposes Further Delays to Plan
MECHANICAL EQUIPMENT: Seeks to Hire Mullin Hoard & Brown as Counsel
MIDTOWN DEVELOPMENT: Seeks to Hire BerganKDV as Accountant
MIDTOWN DEVELOPMENT: Seeks to Hire Day Rettig Martin as Counsel

MIDWAY MARKET SQUARE: Unsecureds Will Recover 50% in Plan
MILLS FORESTRY: Court Approves Disclosure Statement
MYOMO INC: All Three Proposals Approved at Annual Meeting
NAHAUL INC: Seeks Court OK to Use Cash Collateral
NEW YORK CLASSIC: May Use Up to $250,000 of Cash Collateral

NIEMAN PRINTING: Seeks to Use Goodman and SBA Cash Collateral
NITRIDE SOLUTIONS: Seeks to Hire Mark J. Lazzo as Legal Counsel
NOMAD RETAIL: Taps Spence Desenberg as Special Corporate Counsel
OBALON THERAPEUTICS: Completes Merger With ReShape Lifesciences
ONEMAIN FINANCE: S&P Rates New $500MM Senior Unsecured Notes

OZOP ENERGY: Unit Signs Agreement With Clean Peak Energy
PADAGIS LLC: S&P Assigns 'B' ICR Following Spin-Off from Perrigo
PANTHER GUARANTOR II: S&P Affirms 'B-' ICR on Tuck-In Acquisition
PARK PLACE: Seeks to Hire Curd Galindo & Smith as Legal Counsel
PARK PLACE: Seeks to Tap Cushman & Wakefield as Real Estate Broker

PATRIOTS ENVIRONMENTAL: Court Extends Cash Access to August 20
PEDFA: S&P Alters Outlook to Stable, Affirms 'B+' Bonds Rating
PIKEWOOD INC: Unsecureds Will Get 10% to 12% in Plan
QUANTUM HEALTH: S&P Rates New $300MM First-Lien Term Loan 'B-'
RIGHT ON BRANDS: Posts $603K Net Loss in Quarter Ended Sept. 30

ROYAL BLUE REALTY: Gets Interim OK to Use Deutsche Bank's Cash
ROYAL CARIBBEAN: S&P Rates New $650MM Senior Unsecured Notes 'B'
SPINEGUARD INC: All Classes to Be Paid in Full in Plan
STEREOTAXIS INC: Joe Kiani Has 9.99% Stake as of June 9
TENABLE HOLDINGS: S&P Assigns 'B+' ICR, Outlook Stable

TEX-GAS HOLDINGS: Seeks to Hire Andrew Myers as Legal Counsel
THERMON GROUP: S&P Alters Outlook to Stable, Affirms 'B' ICR
TIDAL POWER: S&P Assigns 'B+' Issuer Credit Rating, Outlook Stable
WILDFIRE INC: Wants Final Cash Collateral Order Amended
WILLCO X DEVELOPMENT: Adds Dept. of Revenue's Claim; Amends Plan

WILSONART LLC: S&P Alters Outlook to Stable, Affirms 'B+' ICR
XPO LOGISTICS: S&P Affirms 'BB' ICR, Outlook Stable
ZIG ZAG DOUGH: Gets Final OK to Use Cash Collateral
[^] Large Companies with Insolvent Balance Sheet

                            *********

176 ROUTE 50: Wins Cash Collateral Access Thru July 14
------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey has
authorized 176 Route, LLC to continue using cash collateral
pursuant to its Budget, nunc pro tunc to the Petition Date, with a
20% cushion allowed to Debtor over and above said amount.

The Debtor is indebted to National Capital Management LP and
Kutztown Mortgage Partners, LLC through a series of loans from the
Lenders to the Debtor and 801 Asbury Avenue, LLC, a related
debtor-in-possession. The Debtors' cases are not jointly
administered.

The Lenders' Indebtedness is secured by a blanket lien on all of
the Debtor's assets. Specifically, the Lenders' Indebtedness is
evidenced by two separate Open-Ended Mortgage and Security
Agreements dated as of March 15, 2019, Assignment of Rents and
UCC-1 financing statements filed against the Debtor.

The Debtor is currently reviewing and investigating the Lenders'
loan documents to determine whether the Lenders' Indebtedness is
properly perfected as the first and second position liens
encumbering all of the Debtor's assets. The Order is being entered
without prejudice to or waiver of any rights of the Debtor, the
Office of the U.S. Trustee, the Lenders, any other secured
creditors claiming an interest in Cash Collateral, and/or any other
interested party with respect to the continued use of cash
collateral or any matter related thereto.

The Debtor is authorized to use cash collateral to maintain and
preserve its assets and to continue operation of its business,
including but not limited to payroll, liability insurance,
utilities, building maintenance and repair, professional fees,
United States Trustee Quarterly Fees commencing with the first
quarter of 2021 and any required monthly adequate protection
payments to Lenders.

With respect to repairs and maintenance, (i) the Debtor will have
the authority to conduct emergency maintenance and repairs to 176
Route 50, Estell Manor, NJ and maintain the safety of persons
entering the Property; however, the Debtor will be required to
present NCM with documentation and repair costs immediately
thereafter; (ii) the Debtor is authorized to make necessary
maintenance and repairs costing  less than $750 to the Property
without prior written consent from NCM; repairs and maintenance
costing more than $750 will require the Debtor to provide
documentation to NCM and obtain prior written consent from NCM,
which will not be unreasonably withheld or delayed; the Debtor will
provide documentation of all repairs and maintenance costing less
than $750 to NCM, together with the end of month cash collateral
budget reconciliation; (iii) all budget funds relating to roof
maintenance and repair and/or parking lot maintenance at the
Property will be subject to NCM's prior review and written
approval, which will not be unreasonably withheld or delayed; and
(iv) to the extent that the Debtor or entities related to the
Debtor propose to perform maintenance and repairs to the Property,
such work will be subject to third party bids that may be timely
solicited by NCM, with the most competitive bid selected by NCM;
any work performed by the Debtor will be performed at cost.

As adequate protection for use of the cash collateral, the Lenders
are granted replacement liens in their respective prepetition
collateral to the same extent, validity and priority of their
respective prepetition liens, for the diminution in value of such
creditor's prepetition liens in cash collateral caused by the
Debtors' use and expenditure of cash collateral without the
necessity of filing any documents or otherwise complying with
non-bankruptcy law in order to perfect security interests and
record liens, with such perfection being binding upon all parties.

To the extent the adequate protection proves insufficient to
protect the Lenders' interest in and to the cash collateral,
Lenders will have a superpriority administrative expense claim.

The Debtor is also required to make monthly payments to the Lenders
as adequate protection payments in the amount of $1,730 for the
duration of the Order.

The Debtor's failure to maintain insurance coverage and pay taxes
under as provided in the Cash Collateral Order, and the failure to
cure same within 10 business days after notice, will constitute an
event of default under the Cash Collateral Order.

A final hearing on the matter is scheduled for July 14 at 2 p.m.

A copy of the order and the Debtor's 12-week budget is available
for free at https://bit.ly/3vERrxp from PacerMonitor.com.

The Debtor projects $30,000 in total rent collected and $30,000 in
total disbursements for the 12-week period.
                
                About 176 Route, LLC

176 Route, LLC is a single asset real estate company. It sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D.
N.J. Case No. 21-14402) on May 26, 2021. In the petition signed by
James McCallion, the sole member, the Debtor disclosed up to $10
million in both assets and liabilities.

Judge Andrew B. Altenburg Jr. oversees the case.

David B. Smith, Esq. at Smith Kane Holman, LLC is the Debtor's
counsel.



4YL DEVELOPMENT: Taps Acala Investments as Real Estate Broker
-------------------------------------------------------------
4YL Development, Inc. seeks approval from the U.S. Bankruptcy Court
for the Western District of Texas to employ  El Paso, Texas-based
real estate broker Acala Investments, LLC.

The Debtor requires a real estate broker to market for sale its
real property and improvements located at 131-141 Newman Ave., El
Paso, Texas.

The firm will be paid a commission of 6 percent of the gross sales
price.

Manny Jemente, a broker at Acala Investments, disclosed in a court
filing that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Manny Jemente
     Acala Investments, LLC
     6044 Gateway Blvd East, Ste. 368
     El Paso, TX 79905
     Tel: (915) 549-5551

                      About 4YL Development

4YL Development, Inc. sought Chapter 11 protection (Bankr W.D.
Texas Case No. 21-30157) on March 1, 2021. At the time of the
filing, the Debtor disclosed assets of between $1 million and $10
million and liabilities of the same range. Judge H. Christopher
Mott oversees the case. Miranda & Maldonaldo, PC, led by Carlos
Miranda, Esq., is the Debtor's legal counsel.


ADVAXIS INC: Stockholders Ratify 2015 Incentive Plan Amendment
--------------------------------------------------------------
Advaxis, Inc. held its reconvened 2021 Annual Meeting of
Stockholders on June 17, 2021, at which the stockholders:

   l. ratified and approved the prior amendment to the Company's
      2015 Incentive Plan, which was adopted following the 2020
      Annual Meeting of Stockholders, to increase the total number

      of shares of common stock authorized for issuance thereunder

      from 877,744 shares to 6,000,000 shares; and

   2. authorized the further adjournment of the Annual Meeting to
      July 1, 2021 to solicit additional proxies to vote in favor
of
      Proposal 3, to approve the reverse stock split proposal.

In accordance with the Further Adjournment Proposal, which was
approved by the stockholders, the Annual Meeting was adjourned to
July 1, 2021, at 10:00 a.m. Eastern Time with respect to Proposal
3, to approve an amendment to the Company's Charter to effect a
reverse stock split of the Company's common stock at a ratio
determined by the Board of Directors within a range of one-for-five
to one-for-fifteen, without reducing the authorized number of
shares of the Company's common stock, to be effected in the sole
discretion of the Board of Directors at any time within one year of
the date of the Annual Meeting without further approval or
authorization of the Company's stockholders.

The further adjourned Annual Meeting will be held at the same
virtual meeting location, on July 1, 2021 at 10:00 am Eastern Time
at www.virtualshareholdermeeting.com/adxs2021.  This will enable
the Company's stockholders of record as of the record date, which
was April 15, 2021, additional time to consider and vote on
Proposal 3 and enable the Company's proxy solicitor, Alliance
Advisors, more time to assist the Company with the solicitation of
stockholder votes on Proposal 3.

At the further adjourned Annual Meeting on July 1, 2021,
stockholders will be deemed to be present in person and vote at
such further adjourned meeting in the same manner as disclosed in
the definitive proxy statement the Company filed with the
Securities and Exchange Commission on April 21, 2021 and mailed to
the stockholders.  Valid proxies submitted prior to the next
reconvened Annual Meeting will continue to be valid for the next
reconvened Annual Meeting, unless properly changed or revoked prior
to votes being taken at the next reconvened Annual Meeting.

                        About Advaxis Inc.

Advaxis, Inc. -- http://www.advaxis.com-- is a clinical-stage
biotechnology company focused on the development and
commercialization of proprietary Lm-based antigen delivery
products. These immunotherapies are based on a platform technology
that utilizes live attenuated Listeria monocytogenes (Lm)
bioengineered to secrete antigen/adjuvant fusion proteins.  These
Lm-based strains are believed to be a significant advancement in
immunotherapy as they integrate multiple functions into a single
immunotherapy and are designed to access and direct antigen
presenting cells to stimulate anti-tumor T cell immunity, activate
the immune system with the equivalent of multiple adjuvants, and
simultaneously reduce tumor protection in the tumor
microenvironment to enable T cells to eliminate tumors.

Advaxis reported a net loss of $26.47 million for the year ended
Oct. 31, 2020, a net loss of $16.61 million for the year ended Oct.
31, 2019, and a net loss of $66.51 million for the year ended Oct.
31, 2018.  As of April 30, 2021, the Company had $55.77 million in
total assets, $8.22 million in total liabilities, and $47.55
million in total stockholders' equity.


AFFORDABLE BUILDING: Taps Bonds Ellis as New Legal Counsel
----------------------------------------------------------
Affordable Building Systems, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Texas to employ Bonds
Ellis Eppich Schafer Jones, LLP as its new bankruptcy counsel.

The firm's services include:

   (a) rendering bankruptcy and related legal advice to the
Debtor;

   (b) assisting in the preparation of legal papers;

   (c) assisting the Debtor in the administration of its business
and estate, including without limitation, through liquidating
assets, resolving claims, and addressing other matters as necessary
to implement the Debtor's confirmed plan of liquidation;

   (d) assisting the Debtor in preserving and protecting the value
of the estate;

   (e) serving as the disbursing agent under the plan; and

   (f) performing all other legal services for the Debtor which may
be necessary or appropriate in administering the bankruptcy case.

The firm's hourly rates are as follows:

     Attorneys          $250 to $750 per hour
     Paralegals           $100 per hour

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

Bryan Assink, Esq., a partner at Bonds, 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:

     Bryan C. Assink, Esq.
     Bonds Ellis Eppich Schafer Jones LLP
     420 Throckmorton Street, Suite 1000
     Fort Worth, TX 76102
     Tel: (817) 405-6900
     Fax: (817) 405-6902
     Email: bryan.assink@bondsellis.com

                 About Affordable Building Systems

Affordable Building Systems, LLC, doing business as Durra Building
Systems, sought Chapter 11 protection (Bankr. E.D. Texas Case No.
11-43655) on Dec. 5, 2011. In the petition signed by John Parker
Burg, president, the Debtor disclosed $1 million to $10 million in
both assets and liabilities.  Bonds Ellis Eppich Schafer Jones, LLP
and Melvyn A. Wittmaack serve as the Debtor's legal counsel and
accountant, respectively.


ALEX AND ANI: Gets OK to Hire Kurtzman Carson as Claims Agent
-------------------------------------------------------------
Alex and Ani, LLC and its affiliates received approval from the
U.S. Bankruptcy Court for the District of Delaware to employ
Kurtzman Carson Consultants, LLC as claims and noticing agent.

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

The firm's hourly rates are as follows:

     Analyst                                   $25.50 to $42.50 per
hour
     Technology/Programming Consultant         $29.75 to $80.75 per
hour
     Consultant/Senior Consultant/Director     $55.25 to $165.75
per hour
     Securities/Solicitation Consultant        $174.25 per hour
     Securities Director/Solicitation Lead     $182.75 per hour

Kurtzman will be paid a retainer in the amount of $50,000 and
reimbursed for out-of-pocket expenses incurred.

Evan Gershbein, executive vice president of Kurtzman, disclosed in
a court filing that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Evan Gershbein
     Kurtzman Carson Consultants LLC
     222 North Pacific
     Coast Highway, 3rd Floor
     El Segundo, CA 90245
     Tel: (310) 823-9000

                        About Alex and Ani

Founded in 2004 by Carolyn Rafaelian, Alex and Ani, LLC --
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, R.I. since 2014.  Since
opening its first retail store in Newport, R.I. in 2009, Alex and
Ani has expanded to over 100 retail store locations across the
United States, Canada and Puerto Rico.

Alex and Ani and its affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 21-10918) on June 9, 2021.  At the
time of the filing, the Debtor had between $100 million and $500
million in both assets and liabilities.  Judge Craig T. Goldblatt
oversees the case.

The Debtor tapped Kirkland & Ellis LLP as bankruptcy counsel, Klehr
Harrison Harvey Branzburg LLP as local counsel, and Portage Point
Partners, LLC as financial advisor and investment banker. Kurtzman
Carson Consultants LLC is the notice and claims agent.


ALGITS INCORPORATED: Seeks to Use Cash Collateral
-------------------------------------------------
Algits Incorporated asked the Bankruptcy Court to authorize, on an
interim basis through June 30, 2021, the use of cash collateral for
payroll amounting to $10,000.  The payroll is due on June 25.

The Debtor's existing pre-petition debts include:

     a. Loan from Eagle Bank

Eagle Bank holds first position with respect to a blanket lien on
all of the Debtor's equipment, inventory, accounts, instruments,
chattel paper and general intangibles.  Other creditors including
Financial Pacific Leasing, Inc.; Maryland Small Business
Development Financing Authority; Howard County Economic Development
Authority; and Secured Lender Solutions, LLC; each hold subordinate
blanket lien on these assets, pursuant to each secured creditor's
priority.

     b. Rent obligations to Snowden Investors LLC

Prior to the Petition Date, the Debtor defaulted on its rent
payments to Landlord, Snowden Investors LLC as a result of
government-imposed shutdowns due to COVID-19.  Landlord sought
remedies in the District Court for Howard County and breach of
contract remedies in the Circuit Court for Howard County.  

     c. Equipment payments to Allegiant Partners, CIT Bank, NA,
Time Payment; and leasing obligations to FP Leasing and Pawnee
Leasing

The Debtor also defaulted in its payments to CIT Bank, NA and
Allegiant Partners who financed certain equipment used in the
Debtor's business.  CIT Bank NA and Allegiant Partners filed suit
for breach of contractual obligations in the Circuit Court for
Howard County.  The Debtor's unsecured obligations total
approximately $700,000.

The Debtor averred that creditors and parties-in-interest will
benefit if the Debtor is authorized to use cash collateral to fund
its ongoing business operations until such time as the Debtor and
the secured parties can reach an agreement going forward regarding
the use of the cash collateral held by the Eagle Bank. The Debtor
requires the use of the Cash Collateral in order to continue to
operate, preserve and maintain the Property.

The Debtor said it intends to try to rehabilitate the business back
to its prior (Pre-COVID) levels at which time the Debtor was able
to make payments to all creditors as and when due, or in
alternative, having failed to make payments as required under this
Order in the future filing an application for authority to retain a
sales broker to market the Business, or moving forward with the
same of the Business through a Court-supervised auction.

A copy of the motion is available for free at
https://bit.ly/3gQ2b6W from PacerMonitor.com.

                     About Algits Incorporated

Algits Incorporated, which operates an amusement/recreational
facility at 9301-9315 Snowden River Parkway, in Columbia, Maryland,
filed a Chapter 11 petition (Bankr. D. Md. Case No. 21-13888) on
June 11, 2021.  In the petition signed by Dawn Alexander,
president, the Debtor estimated up to $50,000 in assets and between
$1,000,000 and $10,000,000 in liabilities.  Kline Law Group LLC is
the Debtor's counsel.



ALGONQUIN POWER: S&P Assigns 'BB+' Rating on New Equity Units
-------------------------------------------------------------
S&P Global Ratings assigned its 'BB+' rating to Algonquin Power &
Utilities Corp.'s (APUC's) proposed equity units. The equity units
consist of a purchase contract that obligates the owner to purchase
APUC's common stock in 2024 and a remarketable senior unsecured
note. The company intends to use the net proceeds to fund
investments in renewable energy generation or other clean energy
investments in accordance with the company's Green Financing
Framework. S&P said, "We have assigned high equity credit (100%
equity treatment) to the issuance because of the mandatory
convertible feature that requires the issuance of common equity
within a three-year period. Under our criteria, we rate these
securities 'BB+', two notches below our 'BBB' issuer credit rating
on APUC." This reflects subordination of the issue and equity risk
associated with the mandatory conversion to equity.



ALL WHEEL DRIVE: May Use Cash Collateral Thru July 14
-----------------------------------------------------
Judge Brenda T. Rhoades authorized All Wheel Drive Tuning, Inc. to
use cash collateral through the later of July 14, 2021, or the date
of the final hearing on the cash collateral motion.  The Debtor is
in immediate need to use the cash collateral in the ordinary course
of its business operations, as well as to complete the work and
service obligations currently in progress, and to service
additional clients going forward.

Frost Bank is granted a valid and automatically perfected,
continuing replacement lien on all post-petition collateral to the
same extent, nature, validity and priority Frost Bank possessed
prepetition, to the extent of decrease in value of Frost Bank's
interest in the prepetition collateral resulting from the Debtor's
use thereof.  The Replacement Lien shall be in addition to the
liens that Frost Bank had in the Debtor's assets as of the Petition
Date.  

As of the Petition Date, the Debtor owed Frost Bank approximately
$80,000, collateralized by the Debtor's personal property some of
which may constitute cash collateral.  Other creditors, who may
assert security interests in the Debtor's collateral, have claims
junior in priority to the Frost Bank Claim and as such, have no
interest in the Debtor's purported cash collateral as of the
Petition Date.  

A copy of the order is available for free at https://bit.ly/2SNaf07
from PacerMonitor.com.  

Judge Rhoades will convene a continued and final hearing on July
13, 2021 at 2 p.m. by telephone.

                   About All Wheel Drive Tuning

All Wheel Drive Tuning, Inc. owns and operates an automotive repair
and maintenance facility specializing in high performance Subaru
vehicles.  The business suffered reduced demand and associated
revenue due to the economic downturn and depressed business
environment resulting from the COVID-19 pandemic.

All Wheel Drive Tuning sought protection under Chapter 11 (Bankr.
E.D. Tex. Case No. 21-40790) on May 27, 2021.  At the time of
filing, the Debtor had between $100,001 and $500,000 in assets and
between $500,001 and $1,000,000 in liabilities.  Larry Keith
Fields, its president, signed the petition.  Judge Brenda T.
Rhoades oversees the case.  Susan B. Hersh, P.C. is the Debtor's
legal counsel.



AMATA LLC: Wins Cash Collateral Access on Final Basis
-----------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois,
Eastern Division, has authorized Amata, LLC to use the cash
collateral of Busey Bank on a final basis and provide adequate
protection.

The Debtor's need to use the Cash Collateral is immediate and
critical to enable the Debtor to administer its Chapter 11 Case
generally, continue to operate its business in the normal course,
and preserve the value of the estate for all stakeholders. The
ability of the Debtor to finance day-to-day operations, pay
employees and lessors, pursue a financial and operational
restructuring, and otherwise finance operations throughout the case
requires the availability of working capital from the use of Cash
Collateral, the absence of which would immediately and irreparably
harm the Debtor, their estates and creditors.

As of the Petition Date, the Debtor owes the Prepetition Lender
$2,696,806 in aggregate principal amount, inclusive of accrued
interest, costs, expenses, fees and other charges under the
pre-petition financing documents.  The Prepetition Lender's liens
have priority over all other liens except those valid, enforceable,
non-avoidable and perfected liens (x) that are senior in priority
to the prepetition liens, and (y) in existence on the Petition Date
that are perfected after the Petition Date.

As adequate protection for the Debtor's use of cash collateral, the
Prepetition Lender is granted post-petition replacement liens,
super-priority claim, and post-petition payments (for principal and
interest) as adequate protection for any diminution in value of its
interests in the pre-petition collateral and any other decline in
value as a result of the imposition of the automatic stay.

The pre-petition liens, the replacement liens and the
super-priority claim are all subordinate to the amount carved-out
for (i) fees payable to the Subchapter V Trustee, (ii) professional
fees of, and costs and expenses incurred by, professionals or
professional firms retained by the Debtor, subject to a cap, (iii)
the allowed professional fees and costs and expenses incurred by
all case professionals after the occurrence of a termination
declaration event, in an aggregate amount of up to $10,000, and
(iv) reasonable fees and expenses of up to $5,000 in the aggregate
incurred by any Court-appointed Chapter 7 trustee.

The Debtor's authority will take effect retroactive to the Petition
Date through and including the earliest to occur of:

     * the indefeasible payment in full of the prepetition debt and
the adequate protection obligations;

     * the Debtor's use of Cash Collateral for any purpose or in
any amount not in compliance with the Approved Budget;

     * the Debtor's failure to make any payment required under the
final order, including the adequate protection obligations;

     * the appointment, without the Prepetition Lender's prior
witten consent, of a Chapter 11 trustee or examiner with duties in
addition to those set forth in Sections 1106(a)(3) and (a)(4) of
the Bankruptcy Code; and

     * the conversion of the Debtor's Chapter 11 case to a case
under Chapter 7 without the prior written consent of the
Prepetition Lender.

     * without the prior written consent of the Prepetition Lender,
the obtaining fter the Petition Date of credit or the incurring of
indebtedness that is (a) secured by a security interest, mortgage
or other lien on all or any portion of the Prepetition Collateral
that is equal or senior to any security interest, mortgage or other
lien of the Prepetition Lender, including, without limitation, any
Replacement Lien granted, or (b) entitled to priority
administrative status which is equal or senior to that granted to
the Prepetition Lender herein, including, without limitation, the
Superpriority Claim;

     * reversal, vacatur, or reconsideration of the Final Order by
the Court or any appellate court; or

     * without the prior written consent of the Prepetition Lender,
the entry of any order granting any motion by the Debtor or any
other third party having the effect of amending or modifying the
terms of this Final Order.

A copy of the order and the Debtor's budget is available at
https://bit.ly/3xC68m7 from PacerMonitor.com.

The Debtor projects $57,100 in total cash receipts and $29,886 in
total cash based operating expenses for a 13-week period through
the week of July 26.

                        About Amata LLC

Amata LLC -- http://www.amatacorp.com/-- with principal place of
business at 77 W. Wacker Drive, Suite 4500, in Chicago, Illinois,
is an office space provider catering specifically to legal
practitioners.  Amata filed a petition under Subchapter V of
Chapter 11 of the Bankruptcy Code on April 12, 2021 (Bankr. N.D.
Ill. Case No. 21-04801) with the U.S. Bankruptcy Court for the
Northern District of Chicago.

In the petition signed by Ronald C. Bockstahler, founder and chief
executive officer, the Debtor is estimated with assets between
$1,000,001 to $10 million and liabilities within the same range.

Neema T. Varghese was appointed as the Subchapter V Trustee.

Judge Jack B. Schmetterer is assigned to the case.

McDonald Hopkins LLC is the Debtor's general bankruptcy counsel.



ANAGRAMA GROUP: Seeks to Hire David J. Winterton as Legal Counsel
-----------------------------------------------------------------
Anagrama Group, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Nevada to employ David J. Winterton & Assoc.
Ltd. to serve as legal counsel in its Chapter 11 case.

The firm's services include the preparation of a disclosure
statement, plan of reorganization and bankruptcy schedules for the
Debtor.

The firm's hourly rates are as follows:

     Attorneys            $250 to $400 per hour
     Paralegals              $150 per hour

David J. Winterton & Assoc. will receive reimbursement for
out-of-pocket expenses incurred.  The retainer fee is $5,000.

As disclosed in court filings, David J. Winterton & Assoc. is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     David J. Winterton, Esq.
     David J. Winterton & Assoc. Ltd.
     7881 W. Charleston Blvd., Suite 220
     Las Vegas, NV 89117
     Tel: (702) 363-0317
     Fax: (702) 363-1630
     Email: david@davidwinterton.com

                        About Anagrama Group

Anagrama Group, LLC filed a Chapter 11 bankruptcy petition (Bankr.
D. Nev. Case No. 21-11838) on April 14, 2021, disclosing under $1
million in both assets and liabilities. The Debtor is represented
by David J. Winterton & Assoc. Ltd.


ARLINGTON DOUBLE DOWN: Wins Final OK to Use Truist Bank's Cash
--------------------------------------------------------------
Judge Brenda T. Rhoades authorized Arlington Double Down
Enterprises, LLC, to use the cash collateral of Truist Bank f/k/a
Branch Banking and Trust Company, on a final basis pursuant to the
budget, from the Petition Date through the termination date, which
is the earliest to occur of:

  a. the date of consummation of a sale or other disposition of all
or substantially all of the Debtor's assets pursuant to Section 363
of the Bankruptcy Code, whether done by one or a series of
transactions; or

  b. the entry of an order:

     * dismissing the Chapter 11 case;

     * converting the Chapter 11 case to a case under Chapter 7 of
the Bankruptcy Code;

     * invalidating, subordinating, or otherwise sustaining any
challenge to adequate protection granted to Truist Bank pursuant to
the final order; or

     * the effective date of a confirmed Chapter 11 plan.

The Debtor may also use the cash collateral and proceeds thereof to
pay the fees owing to the Subchapter V Trustee and the Bankruptcy
Clerk, and any payments authorized by the Court (i) to QSLWM, P.C.,
in its capacity as the Debtor's counsel, and (ii) any adequate
protection payments to secured creditors, including the $7,114
adequate protection payment to Truist Bank that was proposed in the
Debtor's Motion for Adequate Protection.

The Court ruled that each of Truist Bank and the U.S. Small
Business Administration is granted replacement liens to the extent
of diminution in value of each of their interests in the cash
collateral, pursuant to existing priority.  The SBA asserts
security interest in the cash collateral, junior in priority to the
Bank's security interest.  The replacement liens are automatically
perfected, and granted in the same amount, extent, validity and
priority as those liens existing prepetition.

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

           About Arlington Double Down Enterprises, LLC

Arlington Double Down Enterprises, LLC owns and operates a Mellow
Mushroom franchise pizzeria and bar located at 200 N Center St.,
Arlington, Texas. The store serves dine-in and takeout food and
alcohol. Arlington Double Down has approximately 28 employees paid
on a semi-monthly basis. In addition to payroll, its primary
expenses include utility obligations, food and alcohol inventory,
and franchisee royalties.

Arlington Double Down sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. E.D. Tex. Case No. 21-40796) on May
28, 2021. In the petition signed by Kimberly Slawson, president,
the Debtor disclosed up to $10 million in both assets and
liabilities.

Quilling, Selander, Lownds, Winslett & Moser, P.C. represents the
Debtor as counsel.

Truist Bank, f/k/a Branch Banking and Trust Company, lender, is
represented by Higier Allen & Lautin, P.C.



AULT GLOBAL: Has 14% Equity Stake in SilverSun as of June 16
------------------------------------------------------------
Ault Global Holdings, Inc. and Milton C. Ault, III disclosed in an
amended Schedule 13D filed with the Securities and Exchange
Commission that as of June 16, 2021, they beneficially own 710,800
shares of common stock of SilverSun Technologies, Inc., which
represents 14.04 percent of the shares outstanding.  

The aggregate percentage of Shares reported owned by the Reporting
Persons is based upon 5,061,177 Shares outstanding, which is the
total number of Shares outstanding as of May 10, 2021, as reported
in the Issuer's Quarterly Report on Form 10-Q filed with the SEC on
May 11, 2021.

A full-text copy of the regulatory filing is available for free
at:

https://www.sec.gov/Archives/edgar/data/896493/000121465921006694/r616210sc13da4.htm

                 About Ault Global Holdings, Inc.

Ault Global Holdings, Inc. (fka DPW Holdings, Inc.) is a
diversified holding company pursuing growth by acquiring
undervalued businesses and disruptive technologies with a global
impact. Through its wholly and majority-owned subsidiaries and
strategic investments, the Company provides mission-critical
products that support a diverse range of industries, including
defense/aerospace, industrial, telecommunications, medical, and
textiles.  In addition, the Company extends credit to select
entrepreneurial businesses through a licensed lending subsidiary.

Ault Global reported a net loss of $32.73 million for the year
ended Dec. 31, 2020, compared to a net loss of $32.94 million for
the year ended Dec. 31, 2019.  As of March 31, 2021, the Company
had $234.03 million in total assets, $57.56 million in total
liabilities, and $176.47 million in total stockholders' equity.


AVADIM HEALTH: Seeks to Hire Chapman and Cutler as Legal Counsel
----------------------------------------------------------------
Avadim Health, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Chapman and
Cutler, LLP to serve as legal counsel in their Chapter 11 cases.

The firm's services include:

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

   b. preparing legal papers and appearing in court; and

   c. other legal services necessary to administer the bankruptcy
cases.

Chapman and Cutler's hourly rates are as follows:

     Partners                $810 to $1,115 per hour
     Of Counsel              $810 to $1,115 per hour
     Associates              $415 to $765 per hour
     Paraprofessionals       $275 to $415 per hour

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

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Chapman
and Cutler disclosed the following:

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

   Response:  No.

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

   Response:  No.

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

              explain the difference and the reasons for the
              difference.

   Response:  The material financial terms for the pre-bankruptcy
              engagement remained the same as the engagement was
              hourly-based. The billing rates and material
              financial terms for the post-petition period remain
              the same as the pre-bankruptcy period. The standard
              hourly rates of the firm are subject to periodic
              adjustment in accordance with the firm's practice.

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

   Response:  The Debtors and the firm have developed a
              prospective budget and staffing plan to comply with
              the U.S. trustee's request for information and
              additional disclosures.

Joon Hong, Esq., a partner at Chapman and Cutler, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Joon P. Hong, Esq.
     Larry G. Halperin, Esq.
     Chapman and Cutler, LLP
     1270 Avenue of the Americas
     New York, NY 10020
     Tel: (212) 655-6000
     Fax: (212) 697-7210
     Email: joonhong@chapman.com
            halperin@chapman.com

                        About Avadim Health

Avadim Health, Inc. is a Asheville, N.C.-based healthcare and
wellness company that develops, manufactures and markets topical
products for the institutional care and consumer markets. It was
formerly known as Avadim Technologies Inc.

Avadim and its affiliates sought Chapter 11 protection (Bankr. D.
Del. Lead Case No. 21-10883) on June 1, 2021. In the petition
signed by CRO Keith Daniels, Avadim disclosed total assets of
between $10 million and $50 million and total liabilities of
between $100 million and $500 million.

Judge Craig T. Goldblatt oversees the cases.

The Debtors tapped Pachulski Stang Ziehl & Jones LLP and Chapman
and Cutler LLP as legal counsel, SSG Capital Advisors LLC as
investment banker, and Carl Marks Advisory Group LLC as
restructuring advisor.  Keith Daniels, a partner at Carl Marks,
serves as the Debtors' chief restructuring officer.  Omni Agent
Solutions is the claims and noticing agent.


AVADIM HEALTH: Seeks to Hire Pachulski Stang as Co-Counsel
----------------------------------------------------------
Avadim Health, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Pachulski
Stang Ziehl & Jones, LLP to serve as co-counsel with Chapman and
Cutler, LLP in their Chapter 11 cases.

The firm's hourly rates are as follows:

     Partners              $845 to $1,695 per hour
     Of Counsel            $679 to $1,275 per hour
     Associates            $695 to $725 per hour
     Paraprofessionals     $375 to $475 per hour

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

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

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

   Response:  No.

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

   Response:  No.

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

              explain the difference and the reasons for the
              difference.

   Response:  The material financial terms for the pre-bankruptcy
              engagement remained the same as the engagement was
              hourly-based. The billing rates and material
              financial terms for the post-petition period remain
              the same as the pre-bankruptcy period. The standard
              hourly rates of the firm are subject to periodic
              adjustment in accordance with the firm's practice.

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

   Response:  The Debtors and the firm have developed a
              prospective budget and staffing plan to comply with
              the U.S. trustee's request for information and
              additional disclosures.

Laura Davis Jones, Esq., a partner at Pachulski, 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:

     Laura Davis Jones, Esq.
     David M. Bertenthal, Esq.
     Timothy P. Cairns, Esq.
     919 North Market Street, 17th Floor
     P.O. Box 8705
     Wilmington, DE 19899
     Tel: (302) 652-4100
     Fax: (302) 652-4400
     Email: ljones@pszjlaw.com
            dbertenthal@pszjlaw.com
            tcairns@pszjlaw.com

                        About Avadim Health

Avadim Health, Inc. is a Asheville, N.C.-based healthcare and
wellness company that develops, manufactures and markets topical
products for the institutional care and consumer markets. It was
formerly known as Avadim Technologies Inc.

Avadim and its affiliates sought Chapter 11 protection (Bankr. D.
Del. Lead Case No. 21-10883) on June 1, 2021. In the petition
signed by CRO Keith Daniels, Avadim disclosed total assets of
between $10 million and $50 million and total liabilities of
between $100 million and $500 million.

Judge Craig T. Goldblatt oversees the cases.

The Debtors tapped Pachulski Stang Ziehl & Jones LLP and Chapman
and Cutler LLP as legal counsel, SSG Capital Advisors LLC as
investment banker, and Carl Marks Advisory Group LLC as
restructuring advisor.  Keith Daniels, a partner at Carl Marks,
serves as the Debtors' chief restructuring officer.  Omni Agent
Solutions is the claims and noticing agent.


AVADIM HEALTH: Seeks to Hire SSG Advisors as Investment Banker
--------------------------------------------------------------
Avadim Health, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to employ West
Conshohocken, Pa.-based investment banker SSG Advisors, LLC.

The firm's services include:

   a. preparing an information memorandum describing the Debtors,
their historical performance and prospects, including existing
contracts, marketing and sales, labor force, management, and
financial projections;

   b. assisting the Debtors in compiling a data room of documents
related to the sale of their assets;

   c. assisting the Debtors in developing a list of suitable
potential buyers who will be contacted on a discreet and
confidential basis after approval by the Debtors and updating and
reviewing such list with the Debtors on an on-going basis;

   d. coordinating the execution of confidentiality agreements for
potential buyers wishing to review the information memorandum;

   e. assisting the Debtors in coordinating physical and virtual
site visits for interested buyers and working with the management
team to develop appropriate presentations for such visits;

   f. soliciting competitive offers from potential buyers;

   g. assisting the Debtors and their professionals with the
structuring of sale procedures, the conduct of any auction that may
result therefrom, and a plan of reorganization in a potential
Chapter 11 proceeding;

   h. assisting Debtors in structuring the sale and negotiating the
transaction agreements;

   i. attending meetings and court appearances; and

   j. assisting the Debtors and their other professionals, as
necessary, through closing on a best efforts basis.

SSG Advisors will be paid as follows:

   (a) Initial Fee. An initial fee of $40,000.

   (b) Monthly Fees. A monthly fee of $40,000.

   (c) Sale Fee. Upon the consummation of a sale to any party and
as a direct carveout from the proceeds of any sale, prior in right
to any post- or pre-bankruptcy secured debt, the firm shall be
entitled to a fee equal to the greater of (i) $450,000 or (ii) 3
percent of total consideration. In the event of a sale to the
senior secured lender or debtor-in-possession lender by way of a
credit bid, the firm's sale fee shall be $350,000 and the initial
fee and all monthly fees shall be credited in full toward the
credit bid fee.

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

J. Scott Victor, a partner at SSG Advisors, disclosed in a court
filing that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     J. Scott Victor
     SSG Advisors, LLC
     300 Barr Harbor Drive, Suite 420
     West Conshohocken, PA 19428
     Tel: (610) 940-1094
     Fax: (610) 940-4719
     Email: jsvictor@ssgca.com

                        About Avadim Health

Avadim Health, Inc. is a Asheville, N.C.-based healthcare and
wellness company that develops, manufactures and markets topical
products for the institutional care and consumer markets. It was
formerly known as Avadim Technologies Inc.

Avadim and its affiliates sought Chapter 11 protection (Bankr. D.
Del. Lead Case No. 21-10883) on June 1, 2021. In the petition
signed by CRO Keith Daniels, Avadim disclosed total assets of
between $10 million and $50 million and total liabilities of
between $100 million and $500 million.

Judge Craig T. Goldblatt oversees the cases.

The Debtors tapped Pachulski Stang Ziehl & Jones LLP and Chapman
and Cutler LLP as legal counsel, SSG Capital Advisors LLC as
investment banker, and Carl Marks Advisory Group LLC as
restructuring advisor.  Keith Daniels, a partner at Carl Marks,
serves as the Debtors' chief restructuring officer.  Omni Agent
Solutions is the claims and noticing agent.


AVADIM HEALTH: Taps Keith Daniels of Carl Marks Advisory as CRO
---------------------------------------------------------------
Avadim Health, Inc. and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Keith
Daniels, a partner at Carl Marks Advisory Group, LLC, as chief
restructuring officer.

Mr. Daniels and his firm will provide these services:

   a. obtain and analyze latest detailed financial and operating
information on the Debtors' business;

   b. provide oversight of the business and direction of functional
business teams as well as overall business improvement and
restructuring activities;

   c. assist in managing vendor relationships;

   d. serve as the principal contact with the Debtors' creditors,
banks, and other secured lenders with respect to the Debtors'
financial and operational matters;

   e. create and implement employee incentives, employee retention
plans, and other critical employee benefit programs;

   f. work with the Debtors' counsel with the objective to optimize
the Debtors' capital structure and evaluate strategic alternatives,
including both in-court and out-of-court restructuring options, to
help ensure ongoing viability of the business;

   g. assist the restructuring committee in managing and overseeing
the financial restructuring of the business, assets, liabilities,
and interests of the Debtors and their subsidiaries;

   h. assist the Debtors' management with all issues related to
executing and overseeing the restructuring;

   i. provide post-petition services including the preparation of
pleadings, bankruptcy schedules and statements of financial affairs
and other court filings;

   j. provide support post-petition or post-closing of potential
restructuring;

   k. participate in conference calls and attend meetings of, the
Debtors' Board of Directors, creditors, or other parties in
interest as applicable; and

   l. perform other tasks and duties directed by the Debtors'
restructuring committee and reasonably acceptable to the firm.

Carl Marks Advisory will be paid a flat monthly fee of $450,000 and
reimbursed for out-of-pocket expenses incurred.  The retainer fee
is $150,000.

Mr. Daniels 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:

     Keith Daniels
     Carl Marks Advisory Group LLC
     900 Third Avenue
     New York, NY 10022
     Tel: (212) 909-8400
     Email: kdaniels@carlmarks.com

                        About Avadim Health

Avadim Health, Inc. is a Asheville, N.C.-based healthcare and
wellness company that develops, manufactures and markets topical
products for the institutional care and consumer markets. It was
formerly known as Avadim Technologies Inc.

Avadim and its affiliates sought Chapter 11 protection (Bankr. D.
Del. Lead Case No. 21-10883) on June 1, 2021. In the petition
signed by CRO Keith Daniels, Avadim disclosed total assets of
between $10 million and $50 million and total liabilities of
between $100 million and $500 million.

Judge Craig T. Goldblatt oversees the cases.

The Debtors tapped Pachulski Stang Ziehl & Jones LLP and Chapman
and Cutler LLP as legal counsel, SSG Capital Advisors LLC as
investment banker, and Carl Marks Advisory Group LLC as
restructuring advisor.  Keith Daniels, a partner at Carl Marks,
serves as the Debtors' chief restructuring officer.  Omni Agent
Solutions is the claims and noticing agent.


AVENTIV TECHNOLOGIES: S&P Alters Outlook to Pos., Affirms 'B-' ICR
------------------------------------------------------------------
S&P Global Ratings revised its outlook to positive from stable and
affirmed the 'B-' rating on U.S.-based inmate telecommunications
services provider Aventiv Technologies LLC's (formerly Securus
Technologies Holdings LLC).

The positive outlook reflects the potential for an upgrade if
revenue and EBITDA increase and it becomes more certain that
Aventiv will sustain leverage below the 6x area given ongoing
political and regulatory risks and an aggressive financial policy.

S&P said, "We expect Aventiv to report adjusted leverage in the
mid-5x area for 2021, from 6.5x in 2020, with positive free cash
flow and adequate liquidity throughout the forecast period. Revenue
and EBITDA growth outperformed our expectations in 2020 and in the
first quarter of 2021. With many facilities on lockdown, not
allowing visitors due to the COVID-19 pandemic, high-margin
e-messaging and video connect revenue surged. Although the spike in
e-messaging and video usage may be temporary, we believe COVID-19
lockdowns accelerated tablet sign-ups by prisoners, which will
continue to drive good usage going forward. Additionally, Aventiv
stated it is getting requests for expedited installations from
facilities that don't have tablet programs, and we believe current
low penetration levels of these programs among facilities will
continue to drive healthy growth."

The lack of in-person visits also contributed to higher call
volumes. However, Aventiv gave a significant number of free calls
to inmates, limiting potential revenue gains from that segment.
Therefore, S&P does not anticipate that more in-person visits
post-pandemic will be a material headwind over the next two years.

S&P said, "We believe the company is progressing well in its
technology-focused strategic pivot, as it diversifies away from
phone calls. This is evidenced from improved EBITDA margin and free
operating cash flow (FOCF) more than previously assumed, with 2020
S&P Global Ratings adjusted EBITDA margin of 28.7% (significantly
greater than our expectation for the 24% to 27% range), and FOCF
greater than $50 million (more than twice our previous assumption).
We expect revenue to grow in the 10% area in 2021, with slight
EBITDA margin expansion, supporting leverage improvement below our
6x upgrade threshold. This represents a marked improvement in
credit metrics from 2019, when the company's adjusted leverage
approached 9x and it had nearly $100 million of negative FOCF
because of technological issues, cost overruns associated with
hiring personnel to support its tablet business along with research
and development costs for tablet expansion, and a Federal
Communications Commission (FCC)-blocked merger with ICSolutions.

"While we expect leverage to improve, we require more clarity
around the company's financial policy prior to an upgrade. Since
being acquired by Platinum in 2017, ownership has focused on
investing in the business, resulting in elevated leverage and
limited capacity for dividends. Given the lack of an established
record around the company's dividend policy (or potentially
leveraging acquisitions), an upgrade would require a high degree of
confidence that leverage will be sustained below 6x as operational
execution risk diminishes."

S&P continues to view increasing regulations and rate capping as a
long-term risk, but recent actions should not affect near-term
profitability. Several recent developments have heightened
potential regulatory risk, including:

-- President Biden said he "will support the passage of
legislation to crack down on the practice of private companies
charging incarcerated individuals and their families outrageously
high fees to make calls."

-- On May 20, 2021, an FCC order lowered the interim rate caps on
interstate inmate calling services to $0.12 per minute for all the
prisons and $0.14 for jails with average daily populations of 1,000
or more. It also establishes caps on international calling services
rates for the first time at all prison and jail facilities. The
order eliminates a separate higher rate cap for interstate collect
calls, reforms the ancillary charge rules for third-party financial
transaction fees, and adopts a new mandatory data collection to
gather data to set permanent rates.

However, S&P does not anticipate near-term profitability to be
affected, because these newly adopted caps are not anticipated to
initiate until the end of 2021. Furthermore, roughly 15% of
Aventiv's phone call revenue is generated from interstate calls and
are applicable to the rate caps, with the majority of revenue
coming from intrastate calling, which is subject to local
regulation. Lastly, S&P believes most facilities under contract
with Aventiv have already structured contracts with phone call
rates below the new rate caps.

Historically, when call rates have been capped or lowered
voluntarily, demand, and thus volume of calls have increased.
Further, prison phone operators have renegotiated prison
commissions to maintain similar levels of profitability and EBITDA
in the past. However, there is no guarantee this trend will
continue. As a result, if rate caps become more prevalent, or
prison operators no longer are willing to negotiate lower
commissions, S&P'll evaluate the overall effect on prison phone
operators' profitability and credit quality.

The positive outlook reflects S&P's expectation for Aventiv to
continue expanding its high-margin tablet business, increasing
revenue, expanding EBITDA margin, and deleveraging below 6x over
the next 12 months; however longer-term political and regulatory
risks and an aggressive financial policy could constrain upside
potential.

S&P could raise the rating if:

-- Aventiv continues to increase revenue and EBITDA following the
initial 2020 spike in COVID-induced tablet usage, through 2021,
such that the company sustains leverage below 6x; and

-- S&P is more confident regulation on the business or the
possibility for debt-financed acquisitions and/or dividends, driven
by financial sponsor owner Platinum Equity, would keep leverage
below 6x.

S&P could revise the outlook to stable if the company's EBITDA
growth remains stagnant, such that it does not see a path to the
company sustaining leverage below 6x or if the company does not
provide a more clearly defined leverage target such that it
believes it will not sustain leverage below 6x.



BELVIEU BRIDGE: U.S. Bank Seeks to Prohibit Use of Cash Collateral
------------------------------------------------------------------
U.S. Bank, National Association, as Trustee for Velocity Commercial
Capital Loan Trust 2017-2, asked the Bankruptcy Court to prohibit
Belvieu Bridge Properties Group, LLC from using cash collateral, in
which U.S. Bank asserts an interest.

Before the Petition Date, Velocity Commercial extended these loans
to the Debtor:

   * $1,500,000 contracted on April 17, 2017, evidenced by a
Semi-Annual Adjustable Term Note and secured by a Deed of Trust,
Security Agreement and Assignment of Leases and Rents; and

   * $1,176,000 contracted on or about June 29, 2017, evidenced by
Semi-Annual Adjustable Term Note and secured by a Purchase Money
Deed of Trust, Security Agreement and Assignment of Leases and
Rents.

Velocity Commercial subsequently assigned to U.S. Bank both notes
and the related deeds of trust.

During the pendency of the Debtor's bankruptcy, U.S. Bank
complained that based on the Debtor's operating reports for March
and April 2021, it appears that the Debtor is using U.S. Bank's
cash collateral in violation of the Bankruptcy Code.  

The Bank said the Debtor may not use the cash collateral without
either the lender's consent or a Court order. The Debtor has
neither.

Accordingly, U.S. Bank requested that the Court prohibit the Debtor
from using its cash collateral and require the Debtor to account to
U.S. Bank all of its cash collateral that the Debtor received to
date.

A copy of the motion is available for free at
https://bit.ly/3wPgI9y from PacerMonitor.com.

Counsel for U.S. Bank National Association, as Trustee for Velocity
Commercial Capital Loan Trust 2017-2:

     James C. Olson, Esq.
     James C. Olson, Attorney and
       Counselor at Law
     One Corporate Center, Suite 400
     10451 Mill Run Circle
     Owings Mills, MD 21117
     Telephone: (410) 356-8852
     Facsimile: (443) 501-2636
     Email: jolson@jamesolsonattorney.com

              - and -

     Hunter C. Piel, Esq.
     The Law Office of Hunter C. Piel, LLC
     502 Washington Avenue, Suite 730
     Towson, MD 21204
     Telephone: (410) 849-4888
     Facsimile: (410) 849-4889
     Email: hpiel@piellawfirm.com

               About Belvieu Bridge Properties Group

Baltimore, Md.-based Belvieu Bridge Properties Group, LLC is the
owner of multi-unit residential apartment buildings located at 3915
Belvieu Avenue & 4610 Wallington Avenue, Baltimore, MD 21215; and
2427-2429 & 2431-2433 Lakeview Avenue, Baltimore, MD 21217.  The
company is the owner of fee simple title to the properties, 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.



BOY SCOUTS OF AMERICA: Pledged $250 Mil. for Ch.11 Abuse Settlement
-------------------------------------------------------------------
Law360 reports that the Boy Scouts of America on Friday, June 18,
2021, filed a revised Chapter 11 plan with a Delaware bankruptcy
court, saying after talks with tort claimants it is willing to
pledge up to $250 million, double its previous contribution, to a
settlement trust for sexual abuse survivors.

In an email statement Friday, the BSA said the new proposed plan
— filed after "intensive mediation" with tort claimant groups and
other stakeholders — will also include at least an additional $75
million contribution by local scouting organizations to the
settlement funds.

                    About Boy Scouts of America

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

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

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

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

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


CHICAGOAN LOGISTIC: Seeks Court Approval to Use Cash Collateral
---------------------------------------------------------------
Chicagoan Logistic Company asked the Bankruptcy Court to authorize
the use of cash collateral to permit the orderly continuation of
its business operation; maintain business relationships with its
vendors, suppliers, and customers; make necessary and urgent
capital expenditures; pay the costs of administration of its
estate; and satisfy other working capital and operational needs.

At the onset of the COVID-19 pandemic, the Debtor; an affiliated
debtor NAHAUL, Inc. (NAH); and a sister company, AJT Services
Company, obtained loans for $150,000 each from the Small Business
Administration guaranteed by the Debtor's principal, Serkan
Kaputluoglu.  Fearing bank levies, Kaputluoglu transferred these
funds into his personal account.

On December 11, 2020, Libertas Funding, Inc., one of the Debtor's
creditors, obtained a default judgment against the Debtor, NAH, and
Kaputluoglu in Kings County, New York.  On December 15, Libertas
levied the Debtor's and Kaputluoglu's bank accounts.  On January 7,
2021, Libertas garnished $425,000 from Kaputluoglu's bank account.

On December 23, 2020, the Debtor retained New York counsel, Kevin
McKernan, to attempt vacating the default judgment.  The New York
court, however, would later deny the Debtor's motion to vacate
default judgment on April 8, 2021.  

Two other creditors -- World Global Capital, LLC (WGC), d/b/a
Funderslink; and ATX MCA Fund I, LLC -- each initiated lawsuits
against the Debtor, NAH and Kaputluoglu.  On May 8, 2021, WGC
obtained a default judgment despite the Debtor having retained
counsel to represent it.  On June 4, WGC levied the Debtor's and
NAH's bank accounts at Chase Bank and NAH's bank account at PNC
Bank, and garnished the funds on deposit at the Debtor's and NAH's
accounts at Chase. The unexpected garnishment caused a cash crisis
prompting the Debtor's and NAH's Chapter 11 filings.  

Moreover, the Debtor is indebted to Partners Funding for
approximately $450,000 pursuant to a pre-petition secured financing
agreement. Partners Funding also is Debtor's factoring company.
The Secured Lender has agreed to continue providing factoring
services during the pendency of the Debtor's bankruptcy.

Pursuant to a security agreement, Partners Funding has a valid
security interest in all of the Debtor's assets.  The Debtor
proposed, as adequate protection for any diminution in the value of
Partners Funding's interest in the cash collateral, to the extent
that it constitutes valid and perfected liens and security
interests as of the Petition Date, the Secured Lender shall receive
replacement liens of the same priority and to the same extent and
in the same collateral as the Bank had prepetition.  The Debtor
will also provide the Secured Lender with all reports required
under the security agreement.  Partners Funding has consented to
the Debtor's cash collateral access.

                           *     *     *

BMO Harris Bank N.A., objects to the Cash Collateral Motion to the
extent that it does not adequately compensate BHB for its use of
its trucks.  BHB says the Cash Collateral Motion does not provide
specific adequate protection payments to BHB and does not provide
BHB with remedies in the event that the Debtor fails to adequately
protect the Trucks.  To the extent that Debtor's proposed budget
would limit payments to BHB for use of the Trucks, BHB objects to
the proposed budget.

BHB financed the Debtor's purchase of four trucks in 2017. BHB says
it perfected its security interest in the Trucks by having its lien
noted on the titled to the Trucks.  BHB says the current market
value of the Trucks total $292,400.

The monthly payment due under the Contracts is $11,551.95.
According to BHB’s business records, the Debtor failed to make
payments when due under the Contracts beginning with the payment
due May 1, 2020. The arrearage on the Contracts, as of the Petition
Date, is $100,359.  On January 21, 2021, an Order of Replevin was
entered against the Trucks in the Circuit Court of Cook County,
Illinois but the Trucks had not been repossessed as of the Petition
Date.

BHB says the amount the Debtor owed to the BHB as of the June 5 is
$350,140.  BHB notes the Debtor proposes to pay a total of $9,128
to "AP Payments," which presumably includes payments to BHB.

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

                 About Chicagoan Logistic Company

Chicagoan Logistic Company, with principal place of business at
3612 N. Sacramento Avenue, Chicago, Illinois, is in the general
freight trucking industry.  The Debtor filed a Chapter 11 petition
(Bankr. N.D. Ill. Case No. 21-07154) on June 5, 2021.  

On the Petition Date, the Debtor estimated between $500,000 and
$1,000,000 in assets and between $1,000,000 and $10,000,000 in
liabilities.  The petition was signed by Serkan Kaputluoglu,
president.  

Laxmi P. Sarathy is the Debtor's counsel.  Judge Janet S. Baer was
initially assigned to the case.  The case was later assigned to
Judge Carol A. Doyle.

Affiliate, NAHAUL, Inc. filed for Chapter 11 (Bankr. N.D. Ill. Case
No. 21-07152) on June 5, 2021, listing under $500,000 in assets and
$1 million to $10 million in liabilities.  Judge Doyle presides
over the case.

The two cases are not jointly administered.

Counsel for Partners Funding:

     Valerie Banter Peo, Esq.
     Buchalter, A Professional Corporation
     55 Second Street, Suite 1700
     San Francisco, CA 94105-3493
     Direct: (415) 227-3533
     Mobile: (415) 516-5021
     Email: vbanterpeo@buchalter.com

Counsel for World Global Capital LLC d/b/a Funderslink:

     Vadim Serebro, Esq.
     55 Broadway, 3rd Floor
     New York, NY 10006
     Email: legal@maxrecoverygroup.com

Counsel for ATX MCA FUND I, LLC:

     Mark Magnozzi, Esq.
     The Magnozzi Law Firm, P.C.
     23 Green Street, Suite 302
     Huntington, NY 11743
     Telephone: 631-923-2858
     Facsimile: 631-923-2860
     Email: mmagnozzi@magnozzilaw.com

BMO Harris is represented by:

     Daniel S. Rubin, Esq.
     James E. Morgan, Esq.
     HOWARD & HOWARD
     200 S. Michigan Avenue, Suite 1100
     Chicago, IL 60604
     Tel: (312) 372-4000
     Fax: (312) 939-5617
     E-mail: drubin@howardandhoward.com



CLASSIC CATERING: Seeks to Use LBC1 Trust et al.'s Cash
-------------------------------------------------------
Classic Catering Inc. asked the U.S. Bankruptcy Court for the
Northern District of Alabama to authorize the use of cash
collateral of up to $90,000 per month, pending a final hearing or
entry of the final order, to pay for operating expenses and amounts
approved for adequate protection payments.  The Debtor said it has
no other source of funds to use in operating its business
postpetition and to effect its reorganization other than the cash
collateral.

LBC1 Trust; the Internal Revenue Service; and the Alabama
Department of Revenue have interests in the cash collateral and
have filed liens with the Secretary of State of Alabama, asserting
claims in excess of $400,000.  The exact priority and amount of the
claims are subject to later determination upon the filing of a
perfected proof of claim.  However, the Debtor determined LBC1
Trust as the first lienholder of certain parcels of real estate,
for purposes of the proposed order.

As adequate protection for the secured creditors' interests, the
Debtor proposed to (i) grant replacement lien; (ii) maintain
certain cash collateral levels; and (iii) make adequate protection
payments to LBC1 Trust, pending further Court order.  

A copy of the motion is available for free at
https://bit.ly/2TPl01S from PacerMonitor.com.

                    About Classic Catering Inc.

Classic Catering Inc., a/k/a Classic on Noble, filed a Chapter 11
Petition (Bankr. N.D. Ala. Case No. 21-40569) on June 9, 2021 in
the U.S. Bankruptcy Court for the Northern District of Alabama.

On the Petition Date, the Debtor estimated between $50,001 and
$100,000 in assets and between $100,001 and $500,000 in
liabilities.  The petition was signed by Cathryn L. Mashburn,
secretary.  The Debtor is represented by The Law Offices of Harry
P. Long, LLC.  

The firm may be reached through:

   Harry P. Long, Esq.
   The Law Offices of Harry P. Long, LLC
   10 W 11th Street, Suite 2A
   Anniston, AL 36201



CLASSIC CATERING: Wins Cash Collateral Access Thru July 29
----------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Alabama,
Eastern Division, has authorized Classic Catering, Inc. to use cash
collateral on an interim basis up to the aggregate amount of
$90,000 per month for operating expenses and, in addition, any
amounts approved by the Court as adequate protection payments and
administrative expenses.

The Debtor requires immediate authority to use cash collateral to
continue business operations without interruption toward the
objective of formulating an effective plan of reorganization for
the benefit of all its creditors.

The Debtor says the Internal Revenue Service, the Alabama
Department of Revenue, and LEO Trust may assert an interest in the
cash collateral. Each has filed a lien with the Secretary of State
of Alabama and the aggregate secured claims are approximately
$400,000. The exact priority and amount of each of the alleged
Secured Creditors' claims are subject to later determination upon
the filing of a proper perfected Proof of Claim by each of these
Secured Creditors or deemed filed under 11 U.S.C. Section 1111(a)
or filing by the Debtor or a Trustee under Rule 3004 of the Federal
Rules off Bankruptcy Procedure.

The Debtor concedes the Secured Creditors have made a prima facie
showing that each has a properly perfected security interest or
other lien on the Debtor's cash collateral (including proceeds) as
of the commencement of the case and that the cash collateral has a
fair market value in light of the purpose of the valuation and of
the proposed disposition or use of such property by the Debtor as a
going concern.

Pursuant to the Court's Order, the Debtor is authorized to use the
cash collateral to meet its immediate cash needs for the payment of
actual expenses necessary to:

     a. maintain and preserve its assets;

     b. continue the operation of its business, including payroll,
employee expenses, and insurance expenses;

     c. pay the administrative expenses not to exceed $25,000 at
any one time, provided the Court, upon proper notice, approves them
and provided that there are no unencumbered assets from which said
administrative expenses of the Chapter 11 case can be paid;

     d. make adequate protection payments as approved by the Court;
and

     e. pay quarterly fees due the Bankruptcy Clerk's Office.

As adequate protection for the use of cash collateral, the Secured
Creditors, to the extent their liens and interests appear, are
granted a replacement perfected security interest to the same
extent and priority and of the same kind and nature as the Secured
Creditors' pre-petition liens and security interests in the cash
collateral. The replacement lien granted is automatically deemed
perfected upon entry of the Order.

The Debtor is also directed to make adequate protection payments of
$575 per month starting in July 2021 to LBC1 Trust pending further
Court orders.

The final hearing on the matter is scheduled for July 29 at 9:30
a.m.

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

The Debtor projects $85,500 in gross monthly income and $77,200 in
total monthly expenses.

                   About Classic Catering, Inc.

Classic Catering, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Ala. Case No.  21-40569-11) on
June 9, 2021. In the petition signed by Cathryn L. Mashburn,
secretary, the Debtor disclosed up to $100,000 in assets and up to
$500,000 in liabilities.

Judge James J. Robinson oversees the case.

Harry P. Long, Esq., at the Law Offices of Harry P. Long, LLC is
the Debtor's counsel.



COSMOS HOLDINGS: Inks Third Forbearance Agreement With Investor
---------------------------------------------------------------
Cosmos Holdings, Inc. entered into a Third Forbearance and
Amendment Agreement with an institutional investor (the "Buyer").


The Company entered into a Securities Purchase Agreement with the
Buyer on May 15, 2019, pursuant to which the Company issued a
Convertible Note in the principal amount of $1,500,000.  On Sept.
23, 2020, the Company entered into a Second Forbearance and
Amendment Agreement. The Note was due to be paid in full on or
before June 16, 2021 and was not paid.  The Note provides that upon
an Event of Default, the Buyer may, among other things, require the
Company to redeem all or a portion of the Note at a redemption
premium of 120%, multiplied by the product of the conversion rate
($6.00 per share) and the then current market price.

The Agreement provides that the Buyer will (a) forbear (i) from
taking any action with respect to the Existing Default and (ii)
from issuing any demand for redemption of the Note on the basis of
the Existing Default until the earlier of: (1): Nov. 16, 2021 (or,
if earlier, such date when all amounts outstanding under the Note
shall be paid in full or converted into shares of Common Stock in
accordance therewith) and (2) the time of any breach by the Company
of the Agreement or the occurrence of an Event of Default that is
not an Existing Default, (b) during the Forbearance Period (as
defined) waive the prepayment premium to any Company Optional
Redemption (which will result in the 120% redemption premium
effectively replaced with 100%), and (c) during the Forbearance
Period, waive the repayment in full of the Note other than the
Required Payments (as defined) prior to Nov. 16, 2021.  The
Scheduled Required Prepayments are $62,000 upon the first scheduled
required prepayment and five payments thereafter aggregating
$287,000 with the remainder outstanding under the Note due on
November 16, 2021.  In addition, there are mandatory prepayments in
the event the Company completes a Subsequent Placement (as defined)
or long-term debt (other than from the Buyer or from officers,
directors and 10% or greater shareholders of the Company) or
factoring and purchase order indebtedness, the Company shall effect
a Company Optional Redemption amount equal to 50% of the gross
proceeds (less reasonable expenses of counsel and any investment
bank) together with all Scheduled Required Payments.

                       About Cosmos Holdings

Cosmos Holdings Inc. is a multinational pharmaceutical wholesaler.
The Company imports, exports and distributes pharmaceutical
products of brand-name and generic pharmaceuticals,
over-the-counter (OTC) medicines, and a variety of dietary and
vitamin supplements.  Currently, the Company distributes products
mainly in the EU countries via its two wholly owned subsidiaries
SkyPharm SA and Decahedron Ltd.

Cosmos Holdings reported net income of $820,786 for the year ended
Dec. 31, 2020, compared to a net loss of $3.30 million for the year
ended Dec. 31, 2019.  As of March 31, 2021, the Company had $41.69
million in total assets, $44.50 million in total liabilities, and a
total stockholders' deficit of $2.80 million.

San Francisco, California-based Armanino LLP, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated April 15, 2021, citing that the Company has suffered
recurring losses from operations and has a net accumulated deficit
that raises substantial doubt about its ability to continue as a
going concern.


CP HOLDINGS: Case Summary & 18 Unsecured Creditors
--------------------------------------------------
Two affiliates that concurrently filed voluntary petitions under
Chapter 11 of the Bankruptcy Code:

   Debtor                                             Case No.
   ------                                             --------
   CP Holdings LLC                                    21-10950
   3141 Hood Street, Suite 220
   Dallas, TX 75219

   Pacrim U.S. LLC                                    21-10949
   3141 Hood Street, Suite 220
   Dallas, TX 75219

Business Description: The Debtors operate skilled nursing
                      facilities.

Chapter 11 Petition Date: June 20, 2021

Court: United States Bankruptcy Court
       District of Delaware

Debtors' Counsel: Patrick J. Reilley, Esq.
                  COLE SCHOTZ P.C.
                  500 Delaware Avenue, Suite 1410
                  Wilmington, DE 1980
                  Tel: 302-652-3131
                  E-mail: preilley@coleschotz.com

Debtors'
Investment
Banker:           ANDERSON LENEAVE & CO.

Each Debtor's
Estimated Assets: $10 million to $50 million

Each Debtor's
Estimated Liabilities: $50 million to $100 million

The petitions were signed by Marc Weinsweig, independent manager.

Full-text copies of the petitions are available for free at
PacerMonitor.com at:

https://www.pacermonitor.com/view/QF55GVI/CP_Holdings_LLC__debke-21-10950__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/T4E7SNQ/Pacrim_US_LLC__debke-21-10949__0001.0.pdf?mcid=tGE4TAMA

Consolidated List of Debtors' 18 Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Bank of Commerce                  Loan Guaranty      $2,217,135
101 W. Main Street
P.O. Box 538
Chanute, KS 66720
Ken Lickteig
Tel: 620-431-1400
Email: klickteig@sekbank.com

2. Southside Bank                    Loan Guaranty      $2,197,861
1201 S. Beckham Avenue
Tyler, TX 75701
Landon Brim
Tel: 817-228-8296
Email: Landon.Brim@Southside.com

3. Bank of Commerce                  Loan Guaranty        $176,074
101 W. Main Street
P.O. Box 538
Chanute, KS 66720
Ken Lickteig
Tel: 620-431-1400
Email: klickteig@sekbank.com

4. SDE LLC                            Trade Debt           $27,137
Steven Hsu, Manager
535 S. Parish Place
Burbank, CA 91506
Joe Velarde
Tel: (702) 454-7788
Email: joe@cilv.com

5. CliftonLarsonAllen                Professional          $21,525
c/o Allen Williams                     Services
5001 Spring Valley Road,
Suite 600W
Dallas, TX 75244
Allen Williams
Tel: 972-383-5700x25728
Email: allen.williams@CLAconnect.com

6. Robert Boone                      Legal Demand          $10,000
c/o Brock & Stout, LLC
6336 Woodmere Blvd.
Montgomery, AL 36117
Michael Brock
Tel: 334-265-7355
Email: bankruptcy@brockandstoutlaw.com

7. SNI Companies                      Trade Debt            $9,000
c/o Jill Mok
AR/Collections Manager
7301 N. State
Highway 161, Suite 250
Irving, TX 75039
Tel: 954.907.5592
Email: jmok@snicompanies.com

8. Parity Consultants, LLC            Trade Debt            $7,487
2785 Rockbrook Dr.
Suite 106
Lewisville, TX 75067
c/o Brad Wilson
Fax: 682.292.1919
Main Office: 469-240-5090
Email: brad.wilson@parity.us.com

9. Benchmark Design Group, LLC        Trade Debt            $4,600
2026 - B Republic Drive
Tyler, TX 75701
Tel: (903) 534-5353

10. MetLife Group Benefits            Employee              $3,033
P.O. Box 803323                       Benefits
Kansas City, MO 64180-3323

11. Lisa Gann                      Employee Wages           $2,709
2121 Steeplewood Drive
Grapevine, TX 76051
Tel: 817-300-8084
Email: Lisagan7@gmail.com

12. Automatic Data                     Payroll              $2,255
Processing, Inc.                     Processing
1 ADP Boulevard
Roseland, NJ 07068

13. Reliance Standard                 Employee              $2,012
590 Madison Avenue                    Benefits
New York, NY 10022

14. Avalonpark Texas, L.P.           Trade Debt             $1,000
9300 Vera Cruz,
Austin TX 78737

15. Fidelity Security Life            Employee                $664
Insurance                             Benefits
P.O. Box 632530
Cincinnati, OH
45263-2530

16. Time Warner Cable                Trade Debt               $268
P.O. Box 60074
City of Industry, CA
91716-0074

17. One Uptown Venture, LLC          Trade Debt               $200
2619 McKinney Ave.
Dallas, TX 75204
Caitlin Tyner
Leasing Director
Tel: 214.468.0001
Email: CTYNER@ONEUPTOWN.COM

18. Kathleen Sudsberry                 Lawsuit             Unknown
c/o Johnson Law Firm, LLC
60 Court Square West
Centreville, AL 35042
Anthony B. Johnson, Esq.
Tel: 205-926-4674
Email: johnsonlaw@bellsouth.net


CP TOURS: Cycle-Party Fort Lauderdale Seeks to Use Regions' Cash
----------------------------------------------------------------
Cycle-Party Fort Lauderdale, LLC asked the Bankruptcy Court for
authority to use the cash collateral of Regions Bank so it may
continue its business operations postpetition.

The Debtor owed Regions Bank $28,009, secured by all of the
Debtor's equipment, inventory, machinery, furniture and
furnishings, leasehold improvements. In consideration for the use
of the Bank's cash collateral, the Debtor proposed to make monthly
payments of $100 until confirmation of a plan of reorganization in
its bankruptcy, or until further Court order.

The Debtor said it has $16,280 available in its account at the
Bank.  The Debtor also added that the value of its assets to which
Region's security interest applies is roughly $16,279, with about
$11,729 of its claim being unsecured.

A copy of the cash collateral motion is available for free at
https://bit.ly/35Ivgfj from PacerMonitor.com.

                        About CP Tours, LLC

CP Tours, LLC filed for bankruptcy under Subchapter V of Chapter 11
(Bankr. S.D. Fla. Case No. 21-15900) on June 17, 2021.

Affiliates Cycle-Party Fort Lauderdale, LLC, a provider of bicycle
tours for sightseeing and special occasions, and Cycle-Party Miami,
LLC, also filed separate Subchapter V petitions (Bankr. S.D. Fla.
Case Nos. 21-15901 and 15903, respectively) on June 17.  The three
cases are jointly administered.

As of the Petition Date, CP Tours estimated between $100,001 and
$500,000 in both assets and liabilities; Cycle-Party Fort
Lauderdale estimated up to $50,000 in both assets and liabilities;
and Cycle-Party Miami estimated between $100,001 and $500,000 in
assets and between $50,001 and $100,000 in liabilities.

J. Michael Haerting, the Debtors' CFO and vice president, signed
the petitions.  Judge Scott M. Grossman is assigned to the cases.
Van Horn Law Group, P.A. represents the Debtors as counsel.

The firm may be reached through:

     Chad Van Horn, Esq.
     VAN HORN LAW GROUP, P.A.
     330 N Andrews Ave., Ste. 450
     Fort Lauderdale, FL 33301-1012
     Telephone: (954) 765-3166
     Email:  chad@cvhlawgroup.com

Tarek Kirk Kiem has been appointed as Subchapter V Trustee for the
Debtors.



CP TOURS: Cycle-Party Miami Seeks to Use Regions Bank's Cash
------------------------------------------------------------
Cycle-Party Miami, LLC sought the Bankruptcy Court's approval to
use the cash collateral of Regions Bank, who has interest in the
Debtor's cash collateral on account of the Bank's claim against the
Debtor for $55,171.  The Debtor needs cash collateral to maintain
its business operations.  

One of the Bank's two claims against the Debtor has been paid off,
while the other claim is oversecured.  Based on the Debtor's
estimate, the value of the assets securing Region Bank's
outstanding claim is approximately $60,000 -- therefore, the Bank's
claim is oversecured.  Regions Bank has perfected its claims by the
filing of two UCC-1 financing statements.

As a good faith payment, the Debtor proposed to pay the Bank $100
monthly.

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

                        About CP Tours, LLC

CP Tours, LLC filed for bankruptcy under Subchapter V of Chapter 11
(Bankr. S.D. Fla. Case No. 21-15900) on June 17, 2021.

Affiliates Cycle-Party Fort Lauderdale, LLC, a provider of bicycle
tours for sightseeing and special occasions, and Cycle-Party Miami,
LLC, also filed separate Subchapter V petitions (Bankr. S.D. Fla.
Case Nos. 21-15901 and 15903, respectively) on June 17.  The three
cases are jointly administered.

As of the Petition Date, CP Tours estimated between $100,001 and
$500,000 in both assets and liabilities; Cycle-Party Fort
Lauderdale estimated up to $50,000 in both assets and liabilities;
and Cycle-Party Miami estimated between $100,001 and $500,000 in
assets and between $50,001 and $100,000 in liabilities.

J. Michael Haerting, the Debtors' CFO and vice president, signed
the petitions.  Judge Scott M. Grossman is assigned to the cases.
Van Horn Law Group, P.A. represents the Debtors as counsel.

Tarek Kirk Kiem has been appointed as Subchapter V Trustee for the
Debtors.



CP TOURS: Seeks Permission to Use Regions & SBA Cash Collateral
---------------------------------------------------------------
CP Tours, LLC asked the Bankruptcy Court for authority to use cash
collateral to be able to maintain its business operations.  Regions
Bank and the U.S. Small Business Administration have interest in
the Debtor's cash collateral.

Regions Bank holds a first priority interest in the Debtor's assets
on account of two loans extended to the Debtor.  Regions Bank
perfected its lien in the collateral with two recorded UCC-1
financing statements.  

The Debtor said it owed Regions Bank $53,384 on the second loan,
the first loan having been already paid off.  The collateral
securing the Debtor's remaining loan to Regions Bank is valued at
approximately $70,000, making the Bank's Claim oversecured,
according to the estimate of the Debtor's CFO and vice president,
J. Michael Haerting.  The Debtor proposed to pay the Bank $100
monthly as "good faith" payment.  

The Debtor owed the U.S. Small Business Administration $150,000 as
of the Petition Date, secured by all of the Debtor's personal
property.  SBA has filed a UCC-1 Financing Statement to perfect its
interest in these assets.  Based on the Debtor's estimate, the
value of the assets securing SBA's claim is approximately $110,551.
The Debtor proposed to pay SBA $500 monthly as adequate
protection.

A copy of the motion is available for free at
https://bit.ly/3zFY0TC from PacerMonitor.com.

                        About CP Tours, LLC

CP Tours, LLC filed for bankruptcy under Subchapter V of Chapter 11
(Bankr. S.D. Fla. Case No. 21-15900) on June 17, 2021.

Affiliates Cycle-Party Fort Lauderdale, LLC, a provider of bicycle
tours for sightseeing and special occasions, and Cycle-Party Miami,
LLC, also filed separate Subchapter V petitions (Bankr. S.D. Fla.
Case Nos. 21-15901 and 15903, respectively) on June 17.  The three
cases are jointly administered.

As of the Petition Date, CP Tours estimated between $100,001 and
$500,000 in both assets and liabilities; Cycle-Party Fort
Lauderdale estimated up to $50,000 in both assets and liabilities;
and Cycle-Party Miami estimated between $100,001 and $500,000 in
assets and between $50,001 and $100,000 in liabilities.

J. Michael Haerting, the Debtors' CFO and vice president, signed
the petitions.  Judge Scott M. Grossman is assigned to the cases.
Van Horn Law Group, P.A. represents the Debtors as counsel.

Tarek Kirk Kiem has been appointed as Subchapter V Trustee for the
Debtors.



CTI BIOPHARMA: Registers 7.9 Million Common Shares
--------------------------------------------------
CTI Biopharma Corp. filed with the Securities and Exchange
Commission a Form S-8 registration statement to register the offer
and sale of an additional 6,000,000 shares of Common Stock that may
be issued under the CTI BioPharma Corp. Amended and Restated 2017
Equity Incentive Plan and 800,000 shares under the ESPP.  

The Registration Statement also registers the offer and sale of
1,097,000 shares of Common Stock that are subject to outstanding
option awards that were granted to newly hired employees as
inducement to the employees' acceptance of employment with the
Registrant in accordance with Nasdaq Listing Rule 5635(c)(4).  A
full-text copy of the prospectus is available for free at:

https://www.sec.gov/Archives/edgar/data/891293/000089129321000034/cti-formsx8xjune2021.htm

                        About CTI BioPharma

Headquartered in Seattle, Washington, CTI BioPharma Corp. is a
biopharmaceutical company focused on the acquisition, development
and commercialization of novel targeted therapies for blood-related
cancers that offer a unique benefit to patients and their
healthcare providers.  The Company concentrates its efforts on
treatments that target blood-related cancers where there is an
unmet medical need.  In particular, the Company is focused on
evaluating pacritinib, its sole product candidate currently in
active development, for the treatment of adult patients with
myelofibrosis. In addition, the Company has recently started
developing pacritinib for use in hospitalized patients with severe
COVID-19, in response to the COVID-19 pandemic.

CTI Biopharma reported a net loss of $52.45 million for the year
ended Dec. 31, 2020, compared to a net loss of $40.02 million for
the year ended Dec. 31, 2019. As of March 31, 2021, the Company had
$42.79 million in total assets, $16.14 million in total
liabilities, and $26.65 million in total stockholders' equity.

Seattle, Washington-based Ernst & Young LLP, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated March 17, 2021, citing that the Company has suffered losses
from operations and has stated that substantial doubt exists about
the Company's ability to continue as a going concern.


CYCLE FORCE: Cash Stipulation with Great Western, Committee OK'd
----------------------------------------------------------------
The Bankruptcy Court approved the amended stipulation among Cycle
Force Group, LLC; Great Western Bank; and the Official Committee of
Unsecured Creditors pursuant to which the Debtor may use cash
collateral on a final basis to pay the Debtor's regular and
necessary post-petition expenses incurred in the ordinary course of
business, as provided for in the budget, and for payment of
pre-petition claims approved and allowed by the Bankruptcy Court.

Pursuant to the amended stipulation, the Court ruled that:

  a. The Debtor may grant to the Bank a validly perfected first
priority lien on, and security interest in, all of the Debtor's
post-petition property and proceeds thereof, as adequate protection
for any diminution in the value of the secured creditor's
collateral, subject to existing valid, perfected and superior liens
in the collateral held by other creditors, if any, and the
Carve-Out.  The Carve-Out shall include (i) amounts paid by the
Debtor during the Chapter 11 case, (ii) any unpaid, but accrued
fees due to the U.S. Trustee and (iii) any unpaid but accrued fees
and expenses incurred by each of the Debtor's and Committee's
professionals and approved by the Court for up to $70,000.

  b. To the extent of diminution in collateral, a superpriority
claim shall have priority in the Debtor's bankruptcy case over all
priority claims and unsecured claims against the Debtor and its
estate, subject and subordinate only to the Carve-Out.

  c. The Debtor shall make post-petition monthly payments to the
Bank, according to the prepetition loan documents, as further
adequate protection unless the Debtor and the Bank agree to a
different or lesser amount.

  d. The Debtor's failure to properly insure the Collateral, to pay
any local, state or federal taxes as they become due, to pay fees
required by the U.S. Trustee, or to comply with any other term of
this Stipulation shall constitute an event of default under the
stipulation.

  e. The Committee shall have 30 days from the entry of the order
approving the Stipulation, to investigate and, if necessary,
challenge, the validity, extent and priority of the collateral,
including the cash collateral of the Bank.

  f. Unless the Bank consents to, in writing, any of the following
payments shall not be considered ordinary and usual expenses
necessary to continue the operation of the Debtor's business:

   -- operation of the Debtor's business at any fixed locations
other than its pre-petition business premises;

   -- payment of trade debt incurred prior to the Petition Date,
unless approved by order of the Bankruptcy Court;

   -- payment of any taxes owed before the Petition Date; and

   -- payment of any other prepetition debt, except as provided for
in Debtor's confirmed Plan or a subsequent Court order.

The Stipulation does not authorize the Debtor to use any collateral
to make payments outside of the ordinary course of business to any
insider of the Debtor.

A copy of the stipulated order, with the approved budget, is
available for free at https://bit.ly/3gHhWwN from PacerMonitor.com.


The pending objection raised by the Committee is deemed moot based
on the Amended Stipulation.

The Court also held that the final hearing on the use of cash
collateral scheduled for June 22, 2021, is canceled.

                      About Cycle Force Group

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

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

Judge Anita L. Shodeen oversees the case.

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

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

Counsel for the Official Committee of Unsecured Creditors:

     Robert C. Gainer, Esq.
     CUTLER LAW FIRM, P.C.
     1307 50th Street
     West Des Moines, IA 50266
     Telephone: (515) 223-6600
     Facsimile: (515) 223-6787
     Email: rgainer@cutlerfirm.com

           - and -

     Ronald E. Gold, Esq.
     A.J. Webb, Esq.
     FROST BROWN TODD LLC
     Great American Tower
     301 East Fourth Street, Ste. 3300
     Cincinnati, OH 45202
     Telephone: (513) 651-6800
     Facsimile: (513) 651-6981
     Email: rgold@fbtlaw.com
            awebb@fbtlaw.com

Counsel for Great Western Bank:

     Jeffrey W. Courter, Esq.
     NYEMASTER GOODE, PC
     700 Walnut, Suite 1600
     Des Moines, IA 50309
     Telephone: (515) 283-8048
     Facsimile: (515) 283-3108
     Email: jwc@nyemaster.com



DIOCESE OF WINONA: Taps RE/MAX Results as Real Estate Broker
------------------------------------------------------------
Diocese of Winona-Rochester seeks approval from the U.S. Bankruptcy
Court for the District of Minnesota to employ Greenville,
S.C.-based real estate broker RE/MAX Results to market for sale its
real property located at 4501 40th St. SW, Rochester, Minn.

The firm will be paid a commission of 25 percent of the sales
price.

Merl Groteboer, a partner at RE/MAX Results, disclosed in a court
filing that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Merl Groteboer
     RE/MAX Results
     225 N Main Street
     Greenville, SC 29601
     Tel: (864) 484-3657

               About The Diocese of Winona-Rochester

The Diocese of Winona-Rochester was established on Nov. 26, 1889
when Pope Leo XIII issued the apostolic constitution which erected
the diocese, and set its geographical boundaries. The Diocese
encompasses the 20 southernmost counties of the state of Minnesota
and measures 12,282 square miles. The Diocese is home to 107
parishes, four high schools, 30 junior high, elementary or
preschools, and Immaculate Heart of Mary Seminary in Winona. The
Diocese of Winona-Rochester is headquartered at the Diocesan
Pastoral Center in Winona, Minnesota.

The Diocese of Winona-Rochester sought protection under Chapter 11
of the U.S. Bankruptcy Code (Bankr. D. Minn. Case No. 18-33707) on
Nov. 30, 2018. In the petition signed by Reverend Monsignor Thomas
P. Melvin, vicar general, the Debtor estimated $10 million to $50
million in assets and $1 million to $10 million in liabilities.

Judge Robert J. Kressel oversees the case.

The Debtor tapped Bodman PLC as bankruptcy counsel, Restovich Braun
& Associates as local counsel, Burns Bowen Bair LLP as special
insurance litigation counsel, and Alliance Management, LLC as
financial consultant.

The U.S. Trustee for Region 12 appointed the official committee of
unsecured creditors in the Debtor's Chapter 11 case on Dec. 19,
2018.  The committee is represented by Stinson Leonard Street, LLP.


DN ENTERPRISES: Claims to Be Paid from Revenues in Plan
-------------------------------------------------------
DN Enterprises, Inc., submitted an Amended Chapter 11 Plan of
Reorganization.

All funds recovered through litigation shall be used, first, to pay
in full all costs associated with such litigation, including all
attorneys and other professional fees, second, to pay in full all
Allowed Administrative Expense Claims, third, to make distributions
to holders of Allowed Secured Claims, according to the terms of
this Plan, fourth, to holders of Allowed Priority Claims, and
fifth, to holders of Allowed Unsecured Claims.

The Plan will treat claims as follows:

   * Class 2 shall consist of the Secured Claims of First State
Bank ("FSB"). On January 16, 2019, FSB filed an affidavit in
support of a motion for relief from the automatic stay imposed by
Section 362 of the Code stating the Bank was owed $1,259,207.53 on
the Petition Date (the "Bank's Claim"). Beginning on the 1st day of
the calendar month following the Effective Date, Debtor shall begin
making payments to FSB in an amount necessary to pay the Allowed
Bank Claim over a 180-month period with the entire unpaid balance
due and payable 60 months after the Effective Date. Interest shall
accrue on the Allowed Bank Claim at the lower of the Till Rate or
the applicable contract rate under the FSB Loan Documents.

   * Class 3 shall consist of The Collection Analyst, Inc., ("CA").
CA has not filed a proof of claim in this case. CA has agreed to
accept the sum of $9,000.00 in full and complete satisfaction of
its Secured Claim. The CA Allowed Claim shall be paid the CA
Allowed Claim within 15 days after the Effective Date.

   * Class 4 shall consist of the holders of Allowed Unsecured
Claims not entitled to priority under the Code. Each holder of an
Allowed Claim in Class 4 will be paid its pro rata share from the
Claims Distribution Fund.

   * Class 5 Holders of Equity Security Interests in Debtor shall
retain their Interests in the Debtor under this Plan.

Classes One through Four will be paid from the revenue derived from
Debtor's post-petition income.

Counsel for the Debtor:

     Patrick R. Turner (#23461)
     Turner Legal Group, LLC
     139 S. 144th Street, #665
     Omaha, NE 68010
     Tel No. 402-690-3675
     pturner@turnerlegalomaha.com

A copy of the Amended Chapter 11 Plan of Reorganization is
available at https://bit.ly/3zxPExe from PacerMonitor.com.

                                     About DN Enterprises Inc.

DN Enterprises, Inc., owns and operates approximately 35
residential properties as rental investments.  DN Enterprises
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Neb. Case No. 18-81526) on Oct. 20, 2018.  At the time of the
filing, the Debtor estimated assets of $1 million to $10 million
and liabilities of $1 million to $10 million.  

The case is assigned to Judge Thomas L. Saladino.  

Dvorak Law Group, LLC, is the Debtor's counsel.


EASTSIDE DISTILLING: Registers 4.3M Shares for Possible Resale
--------------------------------------------------------------
Eastside Distilling, Inc. filed a Form S-3 registration statement
with the Securities and Exchange Commission covering the resale
from time to time by certain selling security holders of up to:

   * 1,843,069 shares of the Company's common stock issued to
     certain affiliates of Intersect Beverage, LLC, a California
     limited liability company pursuant to that certain Asset
     Purchase Agreement dated Sept. 12, 2019 by and between the
     Company and Intersect;

   * 1,500,000 shares of the Company's common stock issuable upon
     conversion a convertible promissory notes in the aggregate
     principal amount of up to $3,300,000; and

   * 1,000,000 shares of the Company' common stock issuable upon
the
     exercise of common stock purchase warrants.

The selling stockholders will sell their shares of common stock at
prevailing market prices, at privately negotiated prices, or in any
other manner allowed by law.  If the selling stockholders exercised
the Warrants for cash, the Company would receive $2,779,000.  The
selling stockholders who hold Warrants are not obligated to
exercise the Warrants, in whole or in part.  Although the Company
would receive proceeds from the exercise of the Warrants, it will
not receive any of the proceeds from the sale of the common stock
sold by the selling stockholders.  The Company has agreed to pay
the expenses related to the registration related to this offering.

The selling stockholders may be deemed underwriters of the shares
of common stock which they are offering.  The selling stockholders
will receive all proceeds from the sale of stock held by them in
this offering.  The Company will not receive any proceeds from the
sale of shares by the selling stockholders.

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

https://www.sec.gov/Archives/edgar/data/1534708/000149315221014589/forms-3.htm

                     About Eastside Distilling

Headquartered in Portland, Oregon, Eastside Distilling, Inc. --
www.eastsidedistilling.com -- manufactures, acquires, blends,
bottles, imports, exports, markets, and sells a wide variety of
alcoholic beverages under recognized brands.

Eastside Distilling reported a net loss of $9.86 million for the
year ended Dec. 31, 2020, compared to a net loss of $16.91 million
for the year ended Dec. 31, 2019.  As of March 31, 2021, the
Company had $28.11 million in total assets, $19.79 million in total
liabilities, and $8.32 million in total stockholders' equity.


EVERGREEN DEVELOPMENT: Updates Minnesota Bank Claims Pay Details
----------------------------------------------------------------
Debtors Evergreen Development Group and The Evergreens of Apple
Valley, L.L.P., submitted a Third Amended Joint Disclosure
Statement describing its Plan of Reorganization dated June 17,
2021.

The Class 1-A creditor Minnesota Bank and Trust will be granted a
security interest in the New Collateral as additional assets for
its claims in a form reasonably acceptable to MB&T and Gateway. The
Debtor shall be free to use the New Collateral during the term of
the Plan unless there is a default in payments to the Class 1-A
creditor. The dividends from the New Collateral will supply ongoing
cash flow to the Debtor from the new partners of Gateway LLC and
provide additional cash flow to fund any shortfalls in the
operations of the reorganized debtor and make the payments due
under the Plan, but only to the extent of shortfalls arising from
the income generated from the Debtor's operations. All assets, if
any, of The Evergreens of Apple Valley, L.L.P. will be transferred
to Evergreen Development Group upon confirmation of the Plan.

                          Gateway Assets

Cherry Hill Mortgage Investment Corporation is a publicly traded
residential real estate finance company. The Company is focused on
acquiring, investing in and managing residential mortgage assets in
the United States. Its principal objective is to generate
attractive current yields and risk-adjusted total returns for its
stockholders over the long term, primarily through dividend
distributions and secondarily through capital appreciation. The
Company focuses on attaining this objective, subject to market
conditions and availability and terms of financing, by selectively
constructing and managing a targeted portfolio of Servicing Related
Assets, residential mortgage-backed securities, prime mortgage
loans and other cashflowing residential mortgage assets. The
Company operates its business through segments, including
investments in RMBS; investments in Servicing Related Assets, and
All Other. The Company is externally managed by Cherry Hill
Mortgage Management, LLC.

Omega Healthcare Investors, Inc. is a self-administered real estate
investment trust. The Company maintains a portfolio of long-term
healthcare facilities and mortgages on healthcare facilities
located in the United States and the United Kingdom. It operates
through the segment, which consists of investments in
healthcare-related real estate properties. The Company provides
lease or mortgage financing to qualified operators of skilled
nursing facilities and assisted living facilities, independent
living facilities, rehabilitation and acute care facilities. The
Company's portfolio of real estate investments consists of
healthcare facilities, located in United States and the U.K. that
are operated by third-party operators. The Company through its
subsidiary, Connected Living is engaged in offering technology
platform that enables communication and connection for aging adult
communities.

PennyMac Mortgage Investment Trust, a specialty finance company,
invests primarily in mortgage-related assets in the United States.
The company operates through Credit Sensitive Strategies, Interest
Rate Sensitive Strategies, and Correspondent Production segments.
Its Credit Sensitive Strategies segment invests in credit risk
transfer (CRT) agreements, CRT securities, distressed loans, real
estate, and non-agency subordinated bonds. The company's Interest
Rate Sensitive Strategies segment engages in investing in mortgage
servicing rights, excess servicing spreads, and agency and senior
non-agency mortgage-backed securities (MBS); and related interest
rate hedging activities. Its Correspondent Production segment
engages in purchasing, pooling, and reselling newly originated
prime credit residential loans directly or in the form of MBS.
PNMAC Capital Management, LLC acts as the manager of PennyMac
Mortgage Investment Trust.

The company qualifies as a real estate investment trust for federal
income tax purposes. It generally would not be subject to federal
corporate income taxes if it distributes at least 90% of its
taxable income to its shareholders. PennyMac Mortgage Investment
Trust was founded in 2009 and is headquartered in Westlake Village,
California.

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

     * Class 2-B Convenience Claims consist of all Allowed
unsecured trade claims against Debtor which total $2,500 or less
and any other Trade claimant that agrees to reduce its claim to
$2,500.  The approximate amount of those claims is currently
$48.42. The Class 3-A claim the holders will receive 100% of the
Allowed Claim on the Effective Date of the Plan. This Class is
unimpaired.

     * Class 4 consists of the holder of the shares of partnership
interests in the pre petition Debtor. The member of this class will
receive nothing for its claims.

Evergreen Development Group and The Evergreens of Apple Valley,
L.L.P., will be substantively consolidated under the plan.  The
pool of creditors for each entity are identical.  The two entities
were merged in 2015, however title to the real property of the
Debtor was never documented.  The reorganized Debtor will continue
to operate its business following the Confirmation Date.  Gateway
LLC was formed by Paul and Vicki Williams, two of the guarantors of
the debt owed to the Lender and holders of junior mortgages on the
Property. Gateway LLC will become the owner of all the Equity
Interests of the debtor and has agreed to inject into the Gateway
LLC, the new equity interest holder, (the "New Collateral").

A full-text copy of the Third Amended Joint Disclosure Statement
dated June 17, 2021, is available at https://bit.ly/3zFce7h from
PacerMonitor.com at no charge.

                 About Evergreen Development Group

Evergreen Development Group is a single asset real estate company
which owns and leases commercial real estate in Waite Park,
Minnesota.  Its principal place of business and corporate offices
are located at 95 10th Ave. South, Waite Park, Minnesota, 56387.
The Debtor merged with The Evergreens of Apple Valley, L.L.P. in
2015.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Court (Bankr. D. Minn. Case No. 21-60066) on February
26, 2021. In the petition signed by Robert A. Hopman, general
partner, the Debtor disclosed up to $10 million in assets and up to
$50,000 in liabilities.

FOLEY & MANSFIELD, P.L.L.P., represents the Debtor.


FAIRBANKS COMPANY: Asbestos Committee Hires New Insurance Counsel
-----------------------------------------------------------------
The official committee of asbestos claimants appointed in The
Fairbanks Company's Chapter 11 case received approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ
Cohen Ziffer Frenchman & McKenna, LLP as its new insurance counsel,
replacing the law firm of McKool Smith, P.C.

Cohen's services include:

   a. analyzing the insurance coverage potentially available to the
Debtor;

   b. advising the asbestos claimants' committee concerning
insurance coverage issues;

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

   d. representing the committee before the bankruptcy court and
any appellate courts on insurance-related issues, and communicating
with the committee regarding the matters heard, issues raised, and
decisions and directives issued by the courts;

   e. assisting the committee with all insurance-related matters
arising in connection with the formulation of a Chapter 11 plan of
reorganization and channeling injunction and funding any trust for
the payment of asbestos claims established under the plan; and

   f. other necessary legal services.

The firm's hourly rates are as follows:

     Partners             $558 to $1165 per hour
     Of Counsel           $405 to $877 per hour
     Associates           $355 to $670 per hour
     Paralegals            $99 to $274 per hour

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

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

The firm can be reached at:

     Kenneth H. Frenchman, Esq.
     Cohen Ziffer Frenchman & McKenna LLP
     1350 Avenue of the Americas, 25th Floor
     New York, NY 10019
     Phone: (212) 584-1890
     Direct: (212) 584-1820
     Fax: (212) 584-1891
     Email: kfrenchman@cohenziffer.com

              About The Fairbanks Company

Incorporated in 1891, The Fairbanks Company --
http://www.fairbankscasters.com/-- is a Georgia corporation that
manufactures customized material handling equipment in its more
than 200,000-square-foot manufacturing and warehousing facility
located in Rome, Georgia. It previously manufactured, sold or
distributed a line of bronze and iron valves that contained
asbestos packing.

The Fairbanks Company sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 18-41768) on July 31,
2018. In the petition signed by CEO Robert P. Lahre, the Debtor
estimated assets of $1 million to $10 million and liabilities of
$100,000 to $500,000.

Judge Paul W. Bonapfel oversees the case.

The Debtor tapped Reed Smith LLP as its bankruptcy counsel, and
Ogier, Rothschild & Rosenfeld, PC, as its local counsel. Cohen &
Grigsby, P.C. is the insurance coverage counsel.

On Oct. 11, 2018, the U.S. Trustee for Region 21 appointed a
committee, which is comprised of creditors who hold unsecured
claims against the Debtor for personal injury or wrongful death
resulting from exposure to asbestos or asbestos-containing
products. The committee tapped Caplin & Drysdale, Chartered as its
bankruptcy counsel and Jones & Walden, LLC as its local counsel.

On April 17, 2019, the court appointed James L. Patton Jr. as legal
representative for persons who may in the future assert an
asbestos-related personal injury claim against the Debtor. Young
Conaway Stargatt & Taylor, LLP and Scroggins & Williamson, P.C.,
serve as counsel to the future claimants' representative.

Dentons US LLP serves as legal counsel to Liberty Mutual Insurance
Company. Broooks & Warner and David Christian Attorneys, LLC,
advise National Union Fire Ins. Co. Faegre Drinker Biddle & Reath
LLP and Lewis Brisbois Bisgaard & Smith LLP represent The Travelers
Indemnity Company.


FIGUEROA MOUNTAIN: Has Deal on Cash Collateral Access
-----------------------------------------------------
Figueroa Mountain Brewing, LLC, White Winston Select Asset Funds,
LLC, and SCS Acquisition LLC, successor-in-interest to Montecito
Bank & Trust, have advised the U.S. Bankruptcy Court for the
Central District of California, Northern Division, that they have
reached an agreement regarding Figueroa's use of cash collateral
and now desire to memorialize the terms of this agreement into an
agreed order.

The parties agree the Debtor is authorized to use Cash Collateral
on a final basis from June 21, 2021, through the earlier of (a)
September 19, 2021, or (b) the date on which the Debtor's cash on
hand falls below falls below the Cash Floor of $750,000.

If the Debtor's cash on hand falls below $750,000, then the Debtor
will: (a) immediately notify counsel for the Secured Creditors in
writing; (b) if unable to reach further agreement with the Secured
Creditors for the continued use of Cash Collateral, within 2 court
days of sending the Required Notification file an emergency motion
for continued authority to use Cash Collateral and request that the
Court hear such motion at its earliest opportunity; (c) be
authorized to continue using Cash Collateral in accordance with the
Stipulation and the Budget until the hearing on such emergency
motion; and (d) the $750,000 will not be transferred to a third
party, including the Secured Parties or Creekstone, other than
payments of approved Budget expenses including in accordance with
clause (c) above so long as they are not payments to the Secured
Parties or Creekstone, without prior Court order entered after a
hearing set on regular notice.

During the Authorization Period, the Debtor may use Cash Collateral
solely to pay the expenses set forth in the budget or such further
budget that may be approved by the Parties or the Court, with a 25%
variance.

White Winston and SCS will continue to receive, as adequate
protection, replacement liens in post-petition collateral for any
diminution in their collateral as of the Petition Date arising from
the Debtor's use of such collateral but only to the same extent,
applicability and validity as the prepetition liens held by White
Winston and SCS.

A copy of the motion and the Debtor's budget through the week of
September 13 is available for free at https://bit.ly/3qbrEvx from
PacerMonitor.com.

The Debtor projects $190,235 in total sales and $197,554 for the
week beginning June 28.

               About Figueroa Mountain Brewing LLC

Founded in 2020, Figueroa Mountain Brewing, LLC --
https://www.figmtnbrew.com/ -- is in the business of manufacturing
beer with principal place of business in Buellton, Calif.

Figueroa Mountain Brewing sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 20-11208) on Oct. 5,
2020.  Jaime Dietenhofer, the company's manager, signed the
petition.

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

Judge Martin R. Barash oversees the case.  

Lesnick Prince & Pappas LLP is the Debtor's legal counsel.



FIRST HEARTLAND: S&P Affirms 'B/B' ICRs, Alters Outlook to Stable
-----------------------------------------------------------------
S&P Global Ratings revised its outlook on Kazakhstan-based First
Heartland Jusan Bank JSC (FHJB) to stable from negative. S&P also
affirmed its 'B/B' long- and short-term issuer credit and 'kzBB+'
national scale ratings on the bank and its 'B' issue rating on its
senior unsecured debt.

Simultaneously, S&P raised its long-term issuer credit rating on
ATFBank to 'B' from 'B-' and Kazakhstan national scale rating to
'kzBB+' from 'kzBB', and affirmed the 'B' short-term rating. The
outlook on the long-term issuer credit rating is stable.

The ratings on both banks and FHJB's debt were then withdrawn at
the issuers' request.

Capitalization pressure at FHJB stemming from the ATFBank
acquisition is lower than we initially expected. FHJB's local
regulatory common equity tier 1 ratio (K1) stood at 36% on Jan. 1,
2021. Although it declined to 31.5% over the first four months of
2021, it is still well above the regulatory minimum of 6.5% and
remains a rating strength. As reported in the bank's consolidated
financials for first-quarter 2021, total shareholders' equity stood
at Kazakhstani tenge (KZT) 539 billion, compared with KZT359
billion at year-end 2019, with the increase spurred by a KZT41.7
billion capital injection and a substantial increase in retained
earnings. S&P said, "We believe that the bank's risk-adjusted
capital ratio, as measured by our risk-adjusted framework
methodology, will remain above 7% over the next 12-18 months,
despite dividend distributions this year and likely in the coming
years. We therefore revised the outlook to stable from negative.
The stable outlook reflects our view that the bank's overall risk
profile is likely to be broadly unchanged in the next 12-18
months."

S&P said, "We believe ATFBank is now a core subsidiary of FHJB.The
upgrade of ATFBank reflects our view of the bank as a core entity
of the Jusan Bank Group, which we think will support ATFBank before
the merger in all circumstances. Following approval from the Agency
of the Republic of Kazakhstan for Regulation and Development of
Financial Market, we do not see any formal obstacles to the merger.
In turn, we believe it is almost certain to take place in the
coming months. The outlook on ATFBank is therefore stable, in line
with the outlook on the parent."

S&P's ratings on both entities were withdrawn at the issuers'
request.

  Ratings List

  RATINGS WITHDRAWN   
                                FINAL       TO         FROM

  FIRST HEARTLAND JUSAN BANK JSC

   Issuer Credit Rating          NR     B/Stable/B    B/Negative/B
   Kazakhstan National Scale     NR     kzBB+/--/--   
   Senior Unsecured              NR     B
   Senior Unsecured              NR     kzBB+

  ATFBANK JSC
   
   Issuer Credit Rating          NR     B/Stable/B   B-/Positive/B
   Kazakhstan National Scale     NR     kzBB+/--/--  kzBB/--/--



GAINCO INC: Files Emergency Bid to Use Cash Collateral
------------------------------------------------------
Gainco, Inc. asks the U.S. Bankruptcy Court for the Southern
District of Texas, Corpus Christi Division, for authority to use
cash collateral.

Yellowstone Capital LLC, Traditions Commercial Finance, LLC Payroll
Funding Company LLC, CHTD Company and Affiliated Funding
Corporation assert a security interest in the Debtors' cash and
receivables.

Darlene Gregory and EMW Productions, LLC have acted as a consultant
to Gainco for several years and participated in pre-bankruptcy
negotiations between Gainco and its creditors.

EMW has provided website design and hosting services to Gainco
since 2009.

In September 2020, EMW and Gainco entered into an Equipment Lease
Agreement for a Dragon make "roll off" trailer. In January 2021,
EMW and Gainco entered into an Equipment Lease Agreement for one
Dodge Ram truck. Also in January 2021, EMW and Gainco entered into
an Equipment Lease Agreement for four additional Dodge Ram trucks.
The vehicles and equipment are used by the Debtor in its day-to-day
operations and are necessary for the Debtor's continued operations.
On May 25, 2021, EMW filed its Motion for Relief from the
Automatic Stay as to Vehicles and Equipment and Waiver of Section
362(e)(1).

According to the Debtor, although it could potentially lease
comparable vehicles and equipment from another source, it would be
at a significantly higher expense and would require court approval
before the Debtor would be able to enter into the lease(s).

Additionally, there is no assurance that another party would be
willing to lease comparable vehicles and equipment to the Debtor
due to the active bankruptcy.

EMW and the Debtor have reached an agreement resolving the Motion
for Relief from Stay. However, pursuant to the agreement, the
Debtor must obtain permission to use cash collateral to pay EMW for
the equipment and vehicle leases on an ongoing post-petition
basis.

The Third Interim Order did not allow for payments to EMW.

The Debtor requests that the Third Interim Order be modified to
allow for monthly postpetition lease payments to EMW in the amount
of $5,661.94.

The Debtor requests that the Court set an emergency hearing on the
motion for June 23, 2021 at 1:00 p.m. (CST).  The Motion for Relief
from Stay is also set to be heard on that date.

A copy of the motion is available for free at
https://bit.ly/35GlOZT from PacerMonitor.com.

                        About Gainco, Inc.

Gainco, Inc. sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-21122 on April 30,
2021. In the petition signed by Theresa Nix, president, the Debtor
disclosed up to $1 million in assets and up to $10 million in
liabilities.

The Law Offices of William B. Kingman, P.C. is the Debtor's
counsel.



GATEWAY FOUR: Seeks Additional $11.264MM for Operations, CapEx
--------------------------------------------------------------
David K. Gottlieb, the Chapter 11 trustee for Gateway Four, LP,
asked permission from the Bankruptcy Court to obtain additional
postpetition financing consisting of new money loans for
approximately $11,264,000 from Romspen Mortgage Limited
Partnership, pursuant to the terms of a Senior Secured
Superpriority Loan Agreement, as amended, which was previously
approved by the Court.  The additional postpetition financing shall
be a senior secured, superpriority, priming credit facility, junior
only to any valid, non-avoidable liens against the Debtor for
unpaid real property taxes.

The salient terms of the Postpetition Financing are:

a. Loan Amount:  $11,346,938 ($11,264,000 + $82,938 in fees)

b. Applicable Interest Rate

   * The unpaid principal amount of the Postpetition Loan shall
accrue interest at a fixed rate per annum of 13%.

   * During a Default Period or at any time after the Maturity
Date, the principal amount of the Postpetition Loan shall bear
interest at 5%, plus the applicable rate pursuant to the
Postpetition Credit Agreement, or any lesser rate the Lender may
deem appropriate, starting on the first day of the fiscal quarter
in which the Default Period begins through the last day of that
Default Period.

c. Maturity Date. The Maturity Date shall be the first to occur
of:

    * September 30, 2021;

    * the effective date of an Approved Plan of Reorganization; or


    * the date of acceleration of the Debtor's Loan pursuant to the
Postpetition Credit Agreement.

d. Additional Advance Fees. Fees amounting to $82,938 shall be
deemed added to the Loan Amount and shall be deemed fully earned by
Romspen.

The Trustee disclosed that he will be unable to repay the
Postpetition Facility on the Maturity Date unless additional
sources of funding are obtained.  The Trustee has proposed a Plan
in the Debtor's case which provides for the manner in which the
Postpetition Facility will be satisfied.  If the Plan is not
confirmed, then unless the Trustee is able to find alternative
financing, or the Trustee and Romspen agree to extend the Maturity
Date, the Trustee will be in default under the Postpetition Credit
Agreement, as modified.

                       Uses of Loan Proceeds

Pursuant to the April 2021 DIP Financing/Cash Collateral Order, the
Trustee borrowed $382,300 and projects that the funds will be
expended by approximately June 30, 2021.  Accordingly, the Trustee
needs the additional funding in order to continue to administer the
Debtor's case past June 30.

Furthermore, Romspen, the Trustee, and KPRS Construction, Inc. have
agreed to re-commence construction of the Gateway Four Property
immediately, and have allocated approximately $9,151,000 of the
additional proposed financing for the construction work.

                 Additional Financing Stipulation

The additional proposed financing for $11,264,000 is the subject of
the Additional Financing Stipulation between the Trustee and
Romspen for which the Trustee is seeking the Court's approval. A
copy of the Stipulation is available for free at
https://bit.ly/3gSeJKJ from PacerMonitor.com.

In consideration for all Postpetition Obligations, the Trustee
sought permission from the Bankruptcy Court to grant Romspen (i)
allowed superpriority administrative claims, (ii) valid,
enforceable, non-avoidable and automatically perfected liens, and
(iii) priming liens on all property of the Debtor's bankruptcy
estate, and all proceeds thereof, excluding any Avoidance Actions
Proceeds.

                           Prior Loans

The Court authorized, on two prior occasions, the Trustee, on
behalf of Gateway Four and its bankruptcy estate, to obtain new
money loans from Romspen.  The first round of financing approved by
the Court authorized the Trustee to borrow up to an aggregate
principal amount of $2,687,500.  Pursuant to the Interim DIP
Financing/Cash Collateral Order and Final DIP Financing/Cash
Collateral Order, the Trustee borrowed $874,544 from the committed
amount.  The second round of financing authorized the Trustee to
borrow up to $382,300 in aggregate principal amount and extended
the Maturity Date of the Postpetition Facility.  Pursuant to the
April 2021 DIP Financing/Cash Collateral Order, the Trustee
borrowed $382,300.  

As of June 1, 2021, the Trustee had in his possession total
available cash of $356,800 remaining from the April 2021 DIP
Financing/Cash Collateral Stipulation.  The Trustee is seeking the
Court's permission to continue using any funds beyond June 30,
2021, to pay the projected expenses set forth in the Budget.

The budget for the period from July 2 through September 30, 2021
provided for $11,279,900 in total disbursements comprised of
$10,598,000 in total operational disbursements and $681,900 in
total Chapter 11 costs.  A copy of the budget is available as
Exhibit A to the Stipulation at https://bit.ly/3gSeJKJ from
PacerMonitor.com at no charge.
  
As a condition to the Trustee's use of the Collateral, the Trustee
is asking the Court for authority to provide adequate protection to
Romspen for any diminution in value, from the Petition Date, of
Romspen's interests in the property of the estate, including the
Pre-Petition Collateral.

A copy of the motion is available for free at
https://bit.ly/3cZu6zW from PacerMonitor.com.

The hearing on the request is set for July 1, 2021 at 11 a.m.

Counsel for Romspen Mortgage Limited Partnership, secured
creditor:

     Jason J. Dejonker, Esq.
     BRYAN CAVE LEIGHTON PAISNER LLP
     161 North Clark Street, Suite 4300
     Chicago, IL 60601-3315
     Telephone: 312 602 5000
     Facsimile: 312 602 5050
     Email: jason.dejonker@bclplaw.com

            - and -

     Cullen K. Kuhn, Esq.
     BRYAN CAVE LEIGHTON PAISNER LLP
     One Atlantic Center, 14th Floor
     1201 W. Peachtree St., N.W.
     Atlanta, GA 30309-3471
     Telephone: 404 572 6600
     Facsimile: 404 572 6999
     Email: ckkuhn@bclplaw.com

                      About Gateway Four LLP

Gateway Four LP and its affiliates Gateway Two LP and Gateway Five
LLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Cal. Lead Case No. 20-11581) on Aug. 31, 2020.  In the
petition signed by its president, James Acevedo, Gateway Four
disclosed up to $100 million in assets and up to $50 million in
liabilities.

Judge Martin R. Barash oversees the case.

Daniel M. Shapiro, Esq., Attorney at Law serves as the Debtors'
counsel, and the Law Office of Sevan Gorginian as co-counsel.

David K. Gottlieb of D. Gottlieb & Associates, LLC, has been
appointed as Chapter 11 Trustee.  He is represented by Ron Bender,
Esq. and Krikor J. Meshefejian, Esq. at Levene, Neale, Bender, Yoo
& Brill L.L.P.

Romspen Mortgage Limited Partnership, secured creditor, is
represented by Bryan Cave Leighton Paisner LLP.



GATEWAY RADIOLOGY: Unsecureds to Recover 5% to 12% in Plan
----------------------------------------------------------
Gateway Radiology Consultants P.A. and PM Radiology, LLC, filed an
Amended Joint Disclosure Statement.

The key deadlines under the Plan are:

   * Hearing on confirmation: Wednesday Aug. 11 at 10:30 a.m.
   * Ballots and objections to disclosure or confirmation due 7
days before: Wednesday, Aug. 4, 2021
   * Proponent ballot tabulation due 4 days: Saturday Aug. 7, 2021
   * Admin claims 21 days before: Wednesday, July 21, 2021
   * 1111b elections 7 days before: Wednesday Aug. 4, 2021
   * Confirmation affidavit 4 days: Sat Aug. 7

Payments and distributions under the Plan will be funded by the
debtor by the ongoing operation of the business and Philips is
expected to make a substantial payment of $3 million to $3.3
million.

Percentage of Claims Which Allowed claims of secured creditors and
unsecured creditors Will Receive or Retain under the Plan: secured
100% of value of collateral and unsecured 5% to 12%.

Counsel for the Debtors:

     Joel M. Aresty, Esq.
     JOEL M. ARESTY, P.A.
     Board Certified Business
     Bankruptcy Law
     309 1st Ave S
     Tierra Verde FL 33715
     Phone: 305-904-1903
     Fax: 800-559-1870
     E-mail: Aresty@Mac.com

A copy of the Amended Joint Disclosure Statement is available at
https://bit.ly/35sTom6 from PacerMonitor.com.

                 About Gateway Radiology Consultants

Saint Petersburg, Fla.-based Gateway Radiology Consultants P.A.
filed a Chapter 11 petition (Bankr. M.D. Fla. Case No. 19-04971) on
May 28, 2019.  In the petition signed by Gateway Radiology
President Gagandeep Manget M.D., the Debtor disclosed $1.2 million
in assets and $14.9 million in liabilities.  

Judge Michael G. Williamson oversees the case.

Joel M. Aresty, P.A., serves as the Debtor's bankruptcy counsel.
The Debtor also tapped Beighley Myrick Udell + Lynne, PA, Paul C.
Jensen Attorney-At-Law, and Netherlands-based Marxman Advocaten as
special counsel.


GETWELL PHARMACY: Seeks to Hire Harris Shelton as Legal Counsel
---------------------------------------------------------------
Getwell Pharmacy of Tennessee, Inc. seeks approval from the U.S.
Bankruptcy Court for the Western District of Tennessee to employ
Harris Shelton Hanover Walsh, PLLC to serve as legal counsel in its
Chapter 11 case.

The firm will provide these services:

   (a) advise the Debtor regarding its powers and duties in the
management of its property;

   (b) assist the Debtor in the preparation of legal papers;

   (c) represent the Debtor in any bankruptcy court proceeding that
seeks the turnover or recovery of property;

   (d) assist and advise concerning the formulation, negotiation,
and confirmation of a reorganization plan;

   (e) assist and advise concerning any financial investigation of
the Debtor;

   (f) represent the Debtor at hearings or matters pertaining to
its affairs;

   (g) prosecute and defend litigation matters and such other
matters that may arise in the Debtor's Chapter 11 case;

   (h) advise and represent the Debtor regarding the assumption or
rejection of executory contracts and leases and other
bankruptcy-related matters;

   (i) represent the Debtor in business, financial and legal
matters that may arise during the bankruptcy case;

   (j) advise regarding general corporate and litigation issues;
and

   (i) perform such other necessary legal services for the
administration of this Chapter 11 case.

The firm's hourly rates are as follows:

     Steven N. Douglass, Attorney    $450 per hour
     Associates                      $200 per hour
     Paraprofessionals               $100 per hour

Harris will receive reimbursement for out-of-pocket expenses
incurred.  The retainer fee is $2,000.

Steven Douglass, Esq., a partner at Harris, 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 N. Douglass, Esq.
     Harris Shelton Hanover Walsh, PLLC
     40 S. Main Street, Suite 2210
     Memphis, TN 38103-2555
     Tel: (901) 525-1455
     Email: snd@harrisshelton.com

                About Getwell Pharmacy of Tennessee

Getwell Pharmacy of Tennessee sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. W.D. Tenn. Case No. 21-21598) on
March 13, 2021. In the petition signed by Rick Chambers, president,
the Debtor disclosed up to $500,000 in assets and up to $1 million
in liabilities.  Judge M. Ruthie Hagan oversees the case.  Steven
N. Douglass, Esq., at Harris Shelton, is the Debtor's legal
counsel.


GRAVITY HOLDINGS: Unsecureds to Be Paid from State Action Proceeds
------------------------------------------------------------------
Gravity holdings, Inc., filed a Plan of Reorganization.

The Debtor will continue business operations under the Plan.  The
Debtor will attempt to modify the loans with First Guaranty Bank as
well as BOM Bank.  The modification will not involve release of the
liability of the shareholder, but will alter the terms of
re-payment.  The proposed Plan is for the debtor to restructure its
debt and pay the same over time.

The Plan will treat claims as follows:

   * Class 1 consists of Administrative Expenses allowed under
Section 503(b) of the Bankruptcy Code. Post-petition trade and
service debts, however, and other post-petition obligations
incurred by the Debtor in the ordinary course of their affairs,
shall be paid by the Debtor when due in the ordinary course of
business.

   * Class 2 consists of the allowed secured claim of BOM Bank
f/k/a Bank of Montgomery. This claim was filed as having a balance
of $1,098,257.41, as of November 18, 2020, and it is recognized as
fully secured. It will be amortized over 25 years and paid in 84
equal monthly installments, together with interest at 5.5%, with
payments being in the sum of $6,822.86, with the unpaid balance due
and payable at the beginning of the 85th month. Payments to begin
30 days after the Effective Date, subject to credit for any
adequate protection payments actually made.

   * Class 3 consists of the secured claim of First Guaranty Bank
f/k/a The Union Bank. This claim was filed as having a balance of
$971,188.24, as set forth in its proof of claim, and it is
recognized as fully secured.  It will be amortized over 25 years
and paid in 84 equal monthly installments, together with interest
at 5.5%, with payments being in the sum of $6,033.45, with the
unpaid balance due and payable at the beginning of the 85th month.
Payments to begin 30 days after the Effective Date, subject to
credit for any adequate protection payments actually made.

   * Class 4 consists of the claims of unsecured creditors. This
includes the claim of Charles Elliott. It will be paid pro tanto
from the proceeds of the state court action, after payment of
administrative expenses.

   * Class 5 consists of the interests of the equity security
holder. He will retain his interest in the debtor and maintain its
operations as a going concern. He will retain and receive an equity
interest in the reorganized debtor in the same proportion as
currently.

The funds necessary for the satisfaction of the creditors' claims
shall be derived from net operating profits of the debtor as well
accounts receivable collected after the filing of the case.  In
addition, debtor will enter into a combination of loans and new
equity to pay the claims as set forth.

Counsel for Debtor:

     THOMAS R. WILLSON
     1330 JACKSON STREET
     ALEXANDRIA, LOUISIANA 71309
     ATTORNEY FOR DEBTOR (#13546)
     PH. (318) 442-8658
     FAX: (318) 442-9637
     rocky@rockywillson@law.com

A copy of the Plan of Reorganization is available at
https://bit.ly/3xoRLl3 from PacerMonitor.com.

                                        About Gravity Holdings

Gravity Holdings, Inc., was created as a mid-level property
management company in 2015.  Gravity Holdings retains and works
with ground-level property management companies that have direct
contact with tenants and oversee day-to-day operations of property.
It is owned by David Blumenstock, who acts as the President and
sole member of the board of directors as well as sole shareholder.

Elmer, La.-based Gravity Holdings, Inc., filed a Chapter 11
petition (Bankr. W.D. La. Case No. 20-80549) on Nov. 11, 2020.  In
its petition, the Debtor disclosed $72,080 in assets and $2,077,503
in liabilities.  The petition was signed by Gravity Holdings
President David Blumenstock.

Judge Stephen D. Wheelis presides over the case.

Thomas R. Willson, Esq., and Charles Elliott & Associates LLC,
serve as the Debtor's bankruptcy counsel and special counsel,
respectively.


GRAYGULL HOLDINGS: Gets Interim OK to Hire Gold Weems as Counsel
----------------------------------------------------------------
Graygull Holdings, LLC received interim approval from the U.S.
Bankruptcy Court for the Western District of Louisiana to employ
Gold Weems Bruser Sues & Rundell, APLC to serve as legal counsel in
its Chapter 11 case.

The firm will be paid based upon its normal and usual hourly
billing rates and reimbursed for out-of-pocket expenses incurred.
It received a retainer from the Debtor in the amount of $10,000.

Bradley Drell, Esq., a partner at Gold Weems Bruser Sues & Rundell,
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:

     Bradley L. Drell, Esq.
     Heather M. Mathews, Esq.
     Gold Weems Bruser Sues & Rundell APLC
     P. O. Box 6118
     Alexandria, LA 71307-6118
     Tel: (318) 445-6471
     Fax: (318) 445-6476
     Email: bdrell@goldweems.com

                      About Graygull Holdings

GrayGull Holdings, LLC filed a Chapter 11 bankruptcy petition
(Bankr. W.D. La. Case No. 21-30403) on June 4, 2021.  At the time
of the filing, the Debtor had between $500,001 and $1 million in
both assets and liabilities.  Judge John S. Hodge oversees the
case.  The Debtor is represented by Gold Weems Bruser Sues &
Rundell, APLC.


HEALTHIER CHOICES: Philip Morris Seeks to Invalidate Patent
-----------------------------------------------------------
Philip Morris Products S.A. has filed a petition with the Patent
Trial and Appeal Board of the U.S. Patent and Trademark Office
seeking to institute inter partes review proceedings to invalidate
Healthier Choices Management Corp.'s U.S. Patent No. 10,561,170.

If Philip Morris' IPR petition is accepted by the PTAB, the Company
will have three months to optionally file a preliminary response.
Within three months of the Company's preliminary response or six
months from acceptance of Philip Morris' IPR petition, the PTAB
will decide whether to institute or deny the IPR proceedings.  If
the PTAB institutes IPR proceedings, then within one year of
institution the PTAB will issue a final written decision as to the
validity of some or all of the claims in the Patent.

The Company previously filed a patent infringement lawsuit against
Philip Morris USA, Inc. and Philip Morris Products S.A. in
connection with their product known and marketed as "IQOS."  The
lawsuit was brought based on IQOS' infringement on the Patent.  The
lawsuit was filed in the United States District Court for the
Northern District of Georgia and is ongoing.

Jeff Holman, HCMC's chief executive officer, stated, "HCMC is
currently reviewing Philip Morris' IPR petitions and intends to
vigorously oppose the institution of the IPR proceedings and, if
the IPR proceedings are instituted, we are now fully prepared to
vigorously defend the validity of the Patent."

                      About Healthier Choices

Headquartered in Hollywood, Florida, Healthier Choices Management
Corp. -- http://www.healthiercmc.com-- is a holding company
focused on providing consumers with healthier daily choices with
respect to nutrition and other lifestyle alternatives.

Healthier Choices reported a net loss of $3.72 million for the year
ended Dec. 31, 2020, compared to a net loss of $2.80 million for
the year ended Dec. 31, 2019. As of March 31, 2021, the Company had
$13.99 million in total assets, $5.94 million in total liabilities,
and $8.05 million in total stockholders' equity.


HERMAN MILLER: S&P Assigns 'BB+' ICR on Plans to Acquire Knoll
---------------------------------------------------------------
S&P Global Ratings assigned its 'BB+' issuer credit rating to
U.S.-based Herman Miller Inc. and its 'BBB-' rating to the proposed
senior secured credit facility. The '2' recovery ratings on the
credit facilities indicate its expectation for substantial
(70%-90%; rounded estimate: 75%) recovery in the event of a
default.

S&P said, "The stable outlook reflects our expectation that over
the next year, Herman Miller will integrate Knoll without
significant disruption, particularly with respect to the combined
dealer network and Knoll workforce. We expect the company to
maintain its combined market share in the contract office furniture
sector. We expect the sector to see notable improvement in the
coming months as employers reconfigure their offices as more
employees return to the workplace or adopt a hybrid work model."

The proposed transaction combines two design-focused rivals that
should benefit from a distributed work environment. S&P believes
over the years that both Herman Miller and Knoll have increasingly
invested in products and technologies that should facilitate the
combined businesses' ability to compete in an increasingly
distributed environment where people work both in the office and
remotely. They've accomplished this through product development
efforts and acquisitions that have enhanced their product
portfolios and expanded channel offerings including into
residential. This transaction should enhance Herman Miller's
product offering by adding Knoll's lineup, almost 30% of which are
tailored toward residential settings.

Although the medium-term outlook for the office furniture industry
is unclear, and Herman Miller's solid performance since the low
point of the pandemic might reflect unusually high consumer
spending behavior that may not repeat as well as its strength in
seating, which has outperformed, we believe this hybrid model might
experience less volatility than the highly cyclical contract office
furniture industry. Excluding the depths of the pandemic from
around March to May 2020, Herman Miller's sales are down by only
about 8% and adjusted EBITDA is up by more than 15% compared to the
pre-COVID comparable period, mainly due to product mix and input
cost deflation. Knoll's sales and EBITDA are down about 15% and
35%, respectively, whereas contract office furniture industry
leader Steelcase's sales and EBITDA are down about 25% and 40%,
respectively.

Nevertheless, the combined entity will still be heavily influenced
by developments in the traditional contract office furniture
segment. It is possible that the impact of COVID-19 will result in
a reduction in occupied office square footage, particularly as
office leases come up for renewal. S&P still believes Herman
Miller's hybrid business model would reduce the negative effects of
a potential decline in occupied office space, though the extent of
any offset is difficult to determine, especially since COVID-19 may
be providing a one-time consumer at-home demand boost, especially
for office chairs, that may ultimately fade.

S&P said, "We expect Herman Miller to realize significant cost
synergies over the next two years, though there is integration
risk, particularly around the combined independent dealer network.
We expect the transaction to generate $100 million of run-rate cost
synergies within two years of closing." Nearly 60% of these cost
synergies will be driven by selling, general, and administrative
cost savings, with the remaining 40% derived from cost of goods
sold, mainly in the supply chain, procurement, and logistics. At
about 8% of Knoll's cash operating costs, this synergy target seems
achievable.

S&P said, "From a revenue standpoint, we believe the combination
will afford dealers with a stronger product offering, which
presents medium-term upside, though there could be some near-term
overlapping SKU rationalization. We believe the largest integration
risk is potential disruption to the dealer base, which is critical
to the distribution and installation of the company's contract
office furniture products. We could see channel conflict in
territories where there are both competitive Herman Miller and
Knoll dealers. We believe dealers in the contract office furniture
industry typically do not have exclusive rights to distribute a
manufacturer's products in their territory, but typically emphasize
such manufacturer's products as a representative dealer. This could
present some near-term sales downside to Herman Miller and upside
to rivals.

"We believe contract office furniture demand improvement is on the
horizon.Near-term demand for office furniture is likely to remain
weak. According to the Business & Institutional Furniture
Manufacturers Association, the office furniture market in North
America (measured in U.S. dollars) declined about 13% in 2020
(preliminary estimate) after 4% growth in 2019. However, later this
calendar year and next year, we expect employees will return to the
office in a staggered manner, and companies will adopt a flexible
work model whereby employees will work from home a few days a week.
With the workforce returning to the office, demand for office
furniture products should increase as companies revamp their office
layouts.

"Herman Miller has a history of demonstrating conservative
financial policies, which we believe will return after our presumed
credit ratio strengthening occurs. The company has confirmed to us
its stated leverage target of 1x-2x over the long term. Prior to
this transformative acquisition, which leverages the balance sheet
to almost 3.5x on an S&P Global Ratings-adjusted leverage basis,
Herman Miller operated with S&P adjusted leverage around 1.5x. We
expect the company will generate at least $200 million annual free
operating cash flow (FOCF) over each of the next two years with
moderate cash outlays for shareholder returns mainly in the form of
dividends in the $60 million-$65 million range and modest share
repurchases for antidilutive purposes. S&P Global Ratings-adjusted
leverage should improve to the high-2x area one year after
transaction close with further strengthening to below 2.5x by the
end of the subsequent year on anticipated debt repayment combined
with moderate adjusted EBITDA growth on cost synergies and better
contract office furniture sales in the back half of this calendar
year and next year."

The transaction improves Herman Miller's pro forma market position,
enhances its scale, and adds to its modern design portfolio,
partially offset by raw material cost volatility and the cyclical
industry. The U.S. workplace furniture industry is highly
competitive and concentrated, with few companies garnering
substantial market share. Pre-combination Herman Miller holds the
No. 2 position behind industry leader Steelcase while Knoll holds
the No. 5 position. The market share of both companies is
underpinned by their records of successful product innovation and
development. The company does not have any material sourcing,
distributor, or customer concentration but has about 75% of pro
forma revenues coming from the U.S.

These strengths are partly offset by Herman Miller's exposure to
raw material cost volatility (namely steel, plastic, aluminum
components, and particleboard), most of which we assume can
eventually be passed on to customers through price increases.
Although the company uses fixed pricing with suppliers to contain
cost fluctuation for certain commodities, margins would decline if
there is a dramatic increase in inflation that cannot be fully
passed along, or if sustained high prices cause a large drop in
industry demand.

S&P said, "The stable outlook reflects our expectation that over
the next year Herman Miller will integrate Knoll without
significant disruption, particularly with respect to the combined
dealer network and Knoll workforce. We expect the company to
maintain its combined market share in the contract office furniture
sector, which should see notable improvement in the coming months
as employers reconfigure their offices in conjunction with more
employees returning to work or adopting the hybrid work model. We
expect adjusted leverage to decline to the mid- to high-2x area one
year after the transaction closes--compared to 3.5x pro forma for
the acquisition--with FOCF totaling about $200 million."

S&P could raise the rating if:

-- The integration of Knoll is proceeding without material
disruption;

-- The hybrid, distributed work model continues to yield
satisfactory operating performance, including rebounding contract
office sales and continued healthy demand from residential and home
office customers; and

-- Adjusted leverage declines to the low- to mid-2x area.

S&P could lower the rating if it believes the company will not be
able to reach its base-case forecast such that adjusted leverage
remains near pro forma levels, potentially due to:

-- Problems integrating Knoll, including meaningfully reduced
sales due to channel conflicts from combining the dealer networks,
or if key employees depart, causing operational disruptions.

-- A reversal of Herman Miller's impressive stand-alone
performance during the pandemic, potentially signaling there was a
large pull forward of home office demand.

-- Evidence that demand in the contract office furniture space
will be permanently lower over the medium term, perhaps signaled by
commercial enterprises meaningfully reducing office square footage;
or if there is a significant re-emergence of the virus, including
variants.

-- Sustained high inflation that the company is not able to pass
through to customers, leading to gross profit deterioration.



HOSPITALITY INVESTORS: Unsecureds Unimpaired in Brookfield Plan
---------------------------------------------------------------
Hospitality Investors Trust, Inc., et al., are seeking confirmation
of their Joint Prepackaged Chapter 11 Plan.

The Debtors' Plan implements a comprehensive, value-maximizing
financial restructuring that will allow the Debtors to emerge from
chapter 11 well-positioned to capitalize on their proposed
reorganized and refinanced capital structure.  Pursuant to the
Plan, among other things, the Debtors' fulcrum security -- the
Existing Preferred Equity Interests held by Brookfield Strategic
Real Estate Partners II Hospitality REIT II LLC (the "Brookfield
Investor" or the "Plan Sponsor") -- will be extinguished, and the
Plan Sponsor's DIP Claims will be satisfied, in exchange for 100%
of the New HIT Common Equity Interests.  The Plan otherwise
provides payment in full to the Debtors' creditors, including all
holders of General Unsecured Claims.  Finally, the holders of the
Existing HIT Common Equity Interests, who would otherwise be
significantly out of the money absent the Plan, will each receive
one CVR in respect of each share of the Allowed Existing HIT Common
Equity Interests outstanding immediately prior to the Effective
Date.  

The Restructuring  Transactions will provide the Company with the
liquidity needed to survive the remainder of the pandemic and
thereby the potential for future recovery to holders of the
Existing HIT  Common Interests who would otherwise recover nothing.
The  Debtors believe that the restructuring transactions proposed
under the Plan provide the greatest possible recovery to all of
their stakeholders.

The Debtors received no formal objections to the adequacy of
information contained in the Disclosure Statement.  The Debtors
received four letter responses, and certain other informal comments
to the Plan (collectively, the "Respondents").  The Debtors have
worked collaboratively with certain of the Respondents to insert
mutually acceptable language in the Confirmation Order and/or the
Plan, which includes certain modifications from the Joint
Prepackaged Chapter 11 Plan of Hospitality Investors Trust, Inc.,
and Hospitality Investors Trust Operating Partnership, L.P.
initially filed on the Petition Date (the "Initial Plan"), or have
otherwise reached resolutions with such parties.  With respect to
the letter comments, the Debtors believe that this memorandum
appropriately addresses the concerns of such parties.  Accordingly,
aside from certain responding stockholders' speculative claims, the
Plan is brought forth on a consensual basis.   

Confirmation of the Plan will enhance the Debtors' financial
viability, including by providing necessary additional capital
through the proposed Exit Facility Agreement, while giving the
Debtors the opportunity to revitalize their businesses under new
ownership.    Moreover, the Company has reached certain amendments,
consent agreements, and forbearance agreements and waivers of
defaults (the "Third Party Restructuring Documents") with the
Company's key contract counterparties, which are contingent upon
the consummation of the Restructuring Transactions and the Plan.
The Third Party Restructuring Documents are integral to the
long-term success of the Company.  For instance, in addition to the
loan modification agreements with the Non-Debtor Subsidiaries'
secured lenders, which provide critical financial and operational
relief, the Company has also entered into amendments to certain of
its hotel management agreements which, among other things, reduce
the base management fees thereunder and provide certain expanded
termination rights.  The valuable concessions achieved through
these Third Party Restructuring Documents are contingent on
consummating the proposed restructuring in a timely manner.
Additionally, but for the concessions obtained in the Third Party
Restructuring Documents, the Plan Sponsor would not have supported
the Plan, financially or through its vote, and the result would
have been sales of the Non-Debtor Subsidiaries' hotels on an
immediate basis and the liquidation of the entire enterprise.
Accordingly, the Plan represents a comprehensive restructuring of
the Debtors' entire enterprise.

With respect to General Unsecured Claims (Class 3), each Allowed
General Unsecured Claim, each holder of an Allowed General
Unsecured Claim shall (i) have its Allowed General Unsecured Claim
reinstated, and paid in full, on the later to occur of the
Effective Date or when such Allowed General Unsecured Claim becomes
due in the ordinary course of the Debtors' or Reorganized Debtors'
business operations or (ii) have its Allowed General Unsecured
Claim otherwise rendered Unimpaired pursuant to section 1124 of the
Bankruptcy Code.  Class 3 is unimpaired.

Attorneys for the Debtors:

     Jeff J. Marwil
     Paul V. Possinger
     Jordan E. Sazant
     PROSKAUER ROSE LLP
     70 West Madison, Suite 3800
     Chicago, IL 60602
     Telephone: (312) 962-3550
     Facsimile: (312) 962-3551

     Joshua A. Esses
     PROSKAUER ROSE LLP
     Eleven Times Square
     New York, NY 10036
     Telephone: (212) 969-3000
     Facsimile: (212) 969-2900

     Jeremy W. Ryan
     R. Stephen McNeill
     POTTER ANDERSON & CORROON LLP
     1313 North Market Street
     Wilmington, DE 19801
     Telephone: (302) 984-6000
     Facsimile: (302) 658-1192

A copy of the Joint Prepackaged Chapter 11 Plan is available at
https://bit.ly/3zGts4i from Epiq11, the claims agent.

                   About Hospitality Investors Trust

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

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

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

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


HOUGHTON MIFFLIN: Fitch Raises LT IDRs to 'B+', Outlook Stable
--------------------------------------------------------------
Fitch Ratings has upgraded its Long-Term Issuer Default Ratings
(IDRs) of Houghton Mifflin Harcourt Company (Holdings) and
subsidiaries, Houghton Mifflin Harcourt Publishers, Inc. (Houghton
Mifflin, or HMHC), Houghton Mifflin Harcourt Publishing Company and
HMH Publishers LLC to 'B+' with a Stable Rating Outlook from 'B'.
These actions follow $337 million in debt prepayments made with
proceeds from the sale of the company's Books & Media segment. In
addition, Fitch has removed the Rating Watch Positive on Houghton
Mifflin's first lien term loan and first lien secured notes and
upgraded the issues to 'BB+'/'RR1' from 'BB-'/'RR2'. Fitch does not
rate Houghton Mifflin's asset-backed lending facility.

KEY RATING DRIVERS

Books & Media Divestiture: On March 29, 2021, Houghton Mifflin
announced an agreement to divest its Books & Media segment and
focus on becoming a pure play education provider. The Books & Media
segment was sold to Rupert Murdoch's News Corporation for $349
million, and $337 million was subsequently applied to debt
prepayments. Fitch views the divestiture positively given the
deleveraging nature of the transaction. Fitch believes Houghton
Mifflin is more streamlined as a pure play education provider,
allowing the company to focus on core competencies in K-12
textbooks and supplementary educational material.

Coronavirus Pandemic: The pandemic's negative effect on state
budgets were muted by several rounds of direct and indirect federal
stimulus injections during 2020. The American Rescue Plan (ARP),
signed into law in March 2021, provides an additional $350 billion
of direct aid to state and local governments. The ARP includes $130
billion for K-12 schools, which eases the burden on both state
governments (which typically fund approximately 45% of local K-12
education content purchases and depend on sales and/or income tax
for revenue) and local governments. While local governments were
less affected as they derive varying portions of their revenues
from property taxes, they were responsible for funding school
safety measures, including establishing and maintaining remote
learning infrastructure.

Fitch notes that during prior periods of economic stress, K-12
adoptions were rarely canceled or even delayed (if they were
delayed, it was only for one year). Given that the current economic
dislocation has little historic precedent, Fitch will continue to
pay close attention to near-term adoption calendars for delays in
timing. However, Fitch believes the delays do not represent a
significant near-term concern given the de minimis adoption delays
to date and funding provided by the ARP.

Midcycle Adoption Calendar: K-12 educational spending is primarily
funded by state and local governments. The current adoption
calendar is more in line with a midcycle adoption level over the
next few years. While 2018 was a cyclical trough for K-12 adoptions
in the U.S., leading to a material reduction in earnings for that
period, 2019 marked the start of a stronger adoption calendar. Key
upcoming adoptions are underway in California and Florida. While
California typically undergoes a three-year adoption, this was
recently extended to a four-year adoption for the current cycle.
Fitch regards this as a deferral of revenue rather than a loss in
revenue for textbook manufacturers.

Digital Transition: Houghton Mifflin is experiencing increased
customer usage of its digital core curriculum platform as teachers
and students pivot to virtual learning amid the pandemic. In 2020,
the company experienced 142% growth in software-as-a-service
billings and over 300% growth in usage of digital teaching and
learning platforms.

The unprecedented and widespread school shutdowns underscore the
importance of K-12 digital learning and are likely to drive
improved device-to-student ratios and accelerate the shift to
digital-based learning. An accelerated transition to digital, or a
"digital first" approach by schools and districts, could foster
improved gross margins as the reliance on annual production and
distribution of printed materials decreases. Fitch notes that a
shifting emphasis on digital products was a part of Houghton
Mifflin's strategy prior to the onset of the pandemic.

Moderating Leverage: The company has prioritized debt repayment as
a key element of its capital allocation target, with a view towards
achieving gross leverage of 2.0x adjusted EBITDA. To pursue this
goal, Houghton Mifflin generated $115 million in FCF in 2019 and
applied $107 million to debt reduction, concurrent with its term
loan refinancing in late 2019. The sale of the Books & Media
segment has also allowed for significant deleveraging, with $337
million in proceeds going towards $334 million in repayments on the
first lien term loan and $3 million on the secured notes. Fitch
expects that Houghton Mifflin will achieve funds from operations
(FFO) total leverage that fluctuates in the low- to mid-single
digits over the rating horizon. Fitch views management's commitment
to strengthen the balance sheet and its intent to prioritize the
application of FCF-to-debt repayment as a positive.

Competitive Market: Houghton Mifflin competes with various other
publishers in the K-12 education market, which the company
estimates to be approximately $11 billion. Houghton Mifflin,
together with Pearson Education and McGraw-Hill, are the largest
textbook manufacturers, and Fitch believes all three collectively
hold more than 80% of the market. Market share can fluctuate in any
given adoption cycle as publishers trade territory. Operational
missteps, such as failure to gain state approval, can leave
publishers open to losses in market share in any given adoption
cycle.

DERIVATION SUMMARY

Houghton Mifflin is well positioned in the domestic K-12 core
education and supplemental learning markets and is one of the top
three K-12 textbook market publishers. Houghton Mifflin has
completed re-investment in its core textbook educational material
following a period of operational weakness that has resulted in
improved market share, as evidenced by recent state adoptions.
Fitch expects K-12 education publishers to benefit from the
midcycle adoption market for 2021-2024, including opportunities in
Florida, California and Texas, which represent the largest adoption
states and drive a significant portion of the adoption cycle.

The upgrade is based on management's considerable application of
FCF and asset sale proceeds toward improving the balance sheet
through debt prepayments. Fitch believes management is committed to
its gross leverage target of 2.0x adjusted EBITDA and has taken
aggressive action to achieve this goal. Fitch also looks favorably
upon operational changes taken by the company, such as the 2019
restructuring and cost-cutting efforts, normalization of capital
expenditures across the adoption cycle and an increased focus on
the extensions business.

KEY ASSUMPTIONS

-- Senior secured notes refinanced in 1H22, with $300 million in
    5.5% notes.

-- Fitch-calculated FFO leverage fluctuates between 4.7x and 5.4x
    over the rating horizon, based primarily on the adoption
    calendar.

-- Strong operational performance, with continued success in the
    California and Florida adoption cycles through 2022.

-- EBITDA margins that stabilize in the mid-single digits over
    the rating horizon, with margin stabilization driven by less
    volatile pre-publication capex spending under the digital
    first strategy.

KEY RECOVERY RATING ASSUMPTIONS

-- The recovery analysis assumes MH would be reorganized as a
    going-concern in bankruptcy rather than liquidated.

-- Fitch has assumed a 10% administrative claim.

Going-Concern (GC) Approach

HMHC's recovery analysis assumes significant coronavirus-related
K-12 adoptions delays followed by market share loss, driven by an
inability to win enough upcoming adoptions and ongoing industry
issues in the higher ed segment dragging down revenues, which
pressure margins. The post-reorganization GC EBITDA of $139 million
is based on Fitch's estimate of HMHC's average EBITDA over a normal
cycle, adjusted to include the change in deferred revenues.

The EV multiple of 5.0 incorporates the following information:

-- Median multiple for TMT companies: The median TMT multiple of
    reorganization enterprise value/forward EBITDA was 6.0x for
    the 60 cases for which there was adequate information to make
    an estimate. Most (62%) were in the 4.0x-7.0x range. However,
    17 companies were reorganized at multiples of 7.1x or higher,
    and six below 4.0x. The B&M sector median multiple was 6.2x,
    compared with 5.3x and 5.2x for small samples of Technology
    and Telecom cases, respectively.

-- 2012 Bankruptcy: Following the global financial crisis and
    economic downturn in 2008 HMHC began to experience declines in
    operational performance declines. The company experienced
    substantial revenue declines in 2011, largely due to
    recession-driven decreases in adoption, open territory and
    supplemental spending. Significant purchase deferrals in key
    adoption states coupled with purchase cancellations led to
    material reductions in the overall size of the key K-12
    market. Sustained weakness in the market and a lack of federal
    stimulus support has caused the debtors' financial outlook to
    become increasingly negative.

The company filed for chapter 11 bankruptcy May 21, 2012 and
eventually emerging at a 4.9x multiple. Fitch believes that the
Houghton Mifflin business remains substantially the same, with
continued exposure to the same risk that drove them into bankruptcy
in 2012 and thus a 5.0 emergence multiple is appropriate.

Fitch assumes a 75% draw Houghton Mifflin's $250 million
asset-backed revolving credit facility. The recovery analysis also
assumes Houghton Mifflin has a $22 million outstanding on their
first lien term loan and $303 million outstanding in secured notes,
which is the amount currently outstanding after the June 2021 debt
prepayments.

The recovery analysis results in a 'BB+'/'RR1/100%' on first lien
secured debt. Fitch does not rate asset-backed revolving credit
facility.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

-- Debt reduction is sufficient enough to drive FFO total
    leverage below 4.0x, provided it can be sustained at that
    level through cyclical adoption troughs.

-- Sustained positive FCF.

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

-- Fitch-calculated FFO total leverage exceeds 5.0x on a
    sustained basis into cyclical industry improvement, driven by
    either operating results or a leveraging transaction.

-- Sustained negative FCF with the expectation of negative cash
    flow into cyclical industry improvement.

BEST/WORST CASE RATING SCENARIO

International scale credit ratings of Non-Financial Corporate
issuers have a best-case rating upgrade scenario (defined as the
99th percentile of rating transitions, measured in a positive
direction) of three notches over a three-year rating horizon; and a
worst-case rating downgrade scenario (defined as the 99th
percentile of rating transitions, measured in a negative direction)
of four notches over three years. The complete span of best- and
worst-case scenario credit ratings for all rating categories ranges
from 'AAA' to 'D'. Best- and worst-case scenario credit ratings are
based on historical performance.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: Liquidity is supported by $170.9 million in
balance sheet cash and full availability on the company's $250
million asset-based loan (ABL). The company has taken steps to
preserve liquidity during this potentially weaker operating period
that include reducing inventory purchasing, deferring long-term
capital projects and deferring payment of payroll taxes allowed
under the Coronavirus Aid, Relief and Economic Security (CARES)
Act. Fitch believes Houghton Mifflin has adequate liquidity to
manage through the company's typical working capital seasonality in
the first half of the calendar year.

The late 2019 refinancing extended the maturity of the company's
revolver to 2024. Houghton Mifflin also has $22 million outstanding
on a first lien term loan that comes due in 2024. The company also
has $303 million in senior secured notes outstanding, due in 2025,
that become callable in February 2022. The company intends to
monitor conditions for the right time to refinance in order to take
advantage of lower interest rates made possible by the company's
newly enhanced capital structure.

ISSUER PROFILE

Houghton Mifflin Harcourt Company (Holdings) is a global leading
provider of K-12 core curriculum, supplemental and intervention
solutions and professional learning services. The company serves
more than 50 million students and three million educators in 150
countries. The company previously operated a trade publishing
business that was sold to News Corp in 2Q21. For 2020, roughly 87%
of the company's net sales were derived from Houghton Mifflin's
Education segment, which is a highly seasonal business. Schools
conduct the majority of their purchases in the second and third
quarters of the calendar year. Sales of K-12 instructional
materials are also cyclical, with some years offering more sales
opportunities based on the state adoption calendar.

Houghton Mifflin focuses on the K-12 market and is a market leader
in the U.S. The company specializes in comprehensive core
curriculum, supplemental and intervention solutions, as well as
providing ongoing support in professional learning, coaching and
technical services for educators and administrators. Houghton
Mifflin estimates the total addressable market for K-12 to be
approximately $11 billion. The U.S. Education market comprises
approximately 13,000 K-12 public school districts, 130,000 public
and private schools, nearly four million educators and total
student enrollment of roughly 50 million across public, private and
charter schools. From fall 2019 to fall 2028, total K-12 school
enrollment is anticipated to increase by 1.4% to 57.4 million
students, according to the National Center for Education
Statistics. The primary source of funding for public schools in the
U.S. is state and local tax collections, with federal funding
accounting for 9% of public education spending nationally. Public
K-12 education is a top priority for political leaders and accounts
for one fifth of all state and local government spending.

Houghton Mifflin generated $988 million in revenues and roughly
$108 million in Fitch-calculated EBITDA for the LTM period ended
March 31, 2021. Fitch-calculated FFO leverage was 1.58x for the LTM
period pro forma for 2Q21 debt repayments. Fitch generally
evaluates educational publishers based on FFO leverage to account
for the impact of deferred revenues.

SUMMARY OF FINANCIAL ADJUSTMENTS

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of 3 - ESG issues are credit
neutral or have only a minimal credit impact on the entity, either
due to their nature or the way in which they are being managed by
the entity.


ICAN BENEFIT: Wins Cash Collateral Access Thru July 31
------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Florida,
West Palm Beach Division, authorized iCan Benefit Group, LLC and
its debtor affiliates to use cash collateral on an interim basis
through July 31, 2021, in accordance with the budget.

The Debtor is authorized to pay amounts expressly authorized by the
Court, current and necessary expenses according to the budget, plus
an amount not to exceed 10% for any line item per month and
cumulatively per month of up 10%, and additional amounts as may be
expressly approved in writing by its lender or by further Court
order.

The Debtors will use funds from the Paycheck Protection Program to
pay all line items authorized by the PPP. Additionally, pursuant to
an agreement between the parties, the Debtors will commence
payments of third-party administrator fees to Premier
Administrative Services as and when they become due in the ordinary
course for all periods due and owing as of the Petition Date for
actual costs expended and services performed by Premier for the
Debtors.

As adequate protection, lender Southern Guaranty Insurance Company
is granted a replacement lien in all property of the Debtors
acquired or generated post-petition to the same extent and priority
and of the same kind and nature as the Lender's pre-petition liens
and security interests in the cash collateral.  Additionally, on or
before every 20th day of the month thereafter during the term of
the Interim Budget, the Debtors will remit to SGIC a sum that is no
less than $20,000 (which sum may be increased upon written
agreement by and between the Debtors and SGIC to a monthly sum not
to exceed $40,000, depending on cash availability and without
necessity of further Court Order). The Debtor will provide an
actual to budget on a bi-weekly basis to the Lender. The Debtor
will also provide an active policy count on a weekly basis to the
Lender.

The Court will conduct a further interim hearing on the Motion on
July 27, at 1:30 p.m. via Zoom for Government.

A copy of the order and the Debtor's budget through the week ending
July 31 is available for free at https://bit.ly/3zKOI95 from
PacerMonitor.com.

The Debtor projects total cash receipts of $28,900 and total
operating disbursements of $42,000 for the week ending June 26.

                   About iCan Benefit Group, LLC

iCan Benefit Group, LLC -- https://icanbenefit.com/ -- is a
licensed insurance agency offering a variety of benefit programs
and insurance products from a number of licensed insurance
companies.

iCan Benefit Group and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Lead Case No.
21-12567) on March 18, 2021.  Stephen M. Tucker, manager, signed
the petitions.  In its petition, iCan Benefit Group disclosed $10
million to $50 million in both assets and liabilities.

Judge Mindy A. Mora oversees the cases.

Agentis PLLC serves as the Debtors' legal counsel.



IMERYS TALC: Arnold, PSZ&J 2nd Update on Talc Personal Claimants
----------------------------------------------------------------
Pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure,
the law firms of Arnold & Itkin LLP and Pachulski Stang Ziehl &
Jones LLP submitted a second supplement amended verified statement
to disclose an updated list of Talc Personal Injury Claimants that
they are representing in the Chapter 11 cases of Imerys Talc
America, Inc., et al.

Each of the Arnold & Itkin Plaintiffs has, individually, retained
Arnold & Itkin to represent him or her as counsel in connection
with, among other things, Talc Personal Injury Claims against one
or more of the above-captioned debtors or certain of their
subsidiaries and affiliates.

On June 5, 2020, Arnold & Itkin retained Pachulski Stang Ziehl &
Jones LLP, as special bankruptcy counsel.

Arnold & Itkin does not represent the Arnold & Itkin Plaintiffs as
a "committee" or a "group" and does not undertake to represent the
interests of, and are not fiduciaries for, any creditor, party in
interest, or other entity that has not signed a retention agreement
with Arnold & Itkin.

As of June 18, 2021, each of the Arnold & Itkin Plaintiffs and
their disclosable economic interests are:

Abbie Watts

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Abebech Ebba

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Abigail Memis

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Ada Bucchioni

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adamo F. Callei

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Addie Massey

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adela G. Garcia

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adelina Arzapalo

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adria Owens

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adrian Griffin

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adriana Ducksworth

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Adriana Gudino

* Nature of Claim: Talc Personal Injury
* Amount of Claim: Undetermined

Special Bankruptcy Counsel to Arnold & Itkin LLP can be reached
at:

          PACHULSKI STANG ZIEHL & JONES LLP
          Laura Davis Jones, Esq.
          Debra I. Grassgreen, Esq.
          John A. Morris, Esq.
          Peter J. Keane, Esq.
          919 N. Market Street, 17th Floor
          P.O. Box 8705
          Wilmington, DE 19899-8705 (Courier 19801)
          Telephone: (302) 652-4100
          Facsimile: (302) 652-4400
          E-mail:  ljones@pszjlaw.com
                   dgrassgreen@pszjlaw.com
                   jmorris@pszjlaw.com
                   pkeane@pszjlaw.com

Counsel to the Arnold & Itkin Plaintiffs can be reached at:

          ARNOLD & ITKIN LLP
          Jason A. Itkin, Esq.
          6009 Memorial Drive
          Houston, TX 77007
          Tel: 713.222.3800
          Fax: 713.222.3850
          E-mail: jitkin@arnolditkin.com

A copy of the Rule 2019 filing is available at
https://bit.ly/3j2w1rl at no extra charge.

                    About Imerys Talc America

Imerys Talc America, Inc. and its subsidiaries --
https://www.imerys-performance-additives.com/ -- are in the
business of mining, processing, selling and distributing talc.  Its
talc operations include talc mines, plants and distribution
facilities located in Montana (Yellowstone, Sappington, and Three
Forks); Vermont (Argonaut and Ludlow); Texas (Houston); and
Ontario, Canada (Timmins, Penhorwood, and Foleyet).  It also
utilizes offices located in San Jose, Calif., and Roswell, Ga.

Imerys Talc America and its subsidiaries, Imerys Talc Vermont, Inc.
and Imerys Talc Canada Inc., sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 19-10289) on Feb. 13, 2019.  The Debtors were
estimated to have $100 million to $500 million in assets and $50
million to $100 million in liabilities as of the bankruptcy
filing.

Judge Laurie Selber Silverstein oversees the cases.

The Debtors tapped Richards, Layton & Finger, P.A., and Latham &
Watkins LLP as their legal counsel, Alvarez & Marsal North America,
LLC as financial advisor, and CohnReznick LLP as restructuring
advisor.  Prime Clerk, LLC is the claims agent.

The U.S. Trustee for Region 3 appointed an official committee of
tort claimants in the Debtors' Chapter 11 cases.  The tort
claimants' committee is represented by Robinson & Cole, LLP.


IRONSTONE GROUP: Incurs $79K Net Loss in First Quarter
------------------------------------------------------
Ironstone Group, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $79,398 for the three months ended March 31, 2021, compared to a
net loss of $69,155 for the three months ended March 31, 2020.

As of March 31, 2021, the Company had $3.42 million in total
assets, $3.44 million in total liabilities, and a total
stockholders' deficit of $27,309.

Net cash used in operating activities was $10,748 and $23,708 for
the quarters ended March 31, 2021 and 2020, respectively.  The
Company has a line of credit arrangement with First Republic Bank
with a borrowing limit of $350,000 with interest based upon the
lender's prime rate plus 4.5%.  Interest is currently payable
monthly at 7.75%.  The line is guaranteed by William R. Hambrecht,
chief executive officer, director.  The line of credit is due on
demand and is secured by all of the Company's business assets.  At
March 31, 2021 the outstanding balance under the line was
$350,000.

At March 31, 2021, the outstanding balance the Company borrowed
from related party Mr. William R. Hambrecht was $324,313 with
interest at 7.75% per annum and $300,000 at 6.0% per annum.  As of
March 31, 2021, the total notes payable to the third party was
$2,161,881.

Ironstone Group stated, "The Company may obtain additional equity
or working capital through additional bank borrowings, debt
conversion to common stock, and public or private sales of equity
securities. The Company may also borrow additional funds from Mr.
William R. Hambrecht.  There can be no assurance, however, that
such additional financing will be available on terms favorable to
the Company, or at all.

"While the Company explores new business opportunities, the primary
capital resource of the Company relates to the 37,000 shares held
of Arcimoto valued at $489,510 for both the three months ended
March 31, 2021 and December 31, 2020.  The 468,121 shares of
non-marketable investment TangoMe, Inc. is also a primary capital
resource.  The investment in TangoMe, Inc. shares is valued at
$2,574,666 for the three months ended March 31, 2021 and year ended
December 31, 2020, respectively.  Given that the investment in
TangoMe, Inc. does not have a readily determinable fair value, the
Company exerts significant judgment in estimating the fair value
using various pricing models and the information available to the
Company that it deems most relevant."

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

https://www.sec.gov/Archives/edgar/data/723269/000143774921015094/irns20210331_10q.htm

                    About Ironstone Group, Inc.

Ironstone Group, Inc.'s main assets are investments in
non-marketable securities of TangoMe Inc., Arcimoto Inc. and
marketable securities of Salon Media Group Inc., Truett-Hurst Inc.,
and FlexiInternational Software Inc.

Ironstone reported a net loss of $258,753 in 2014 following a net
loss of $169,747 in 2013.


ITT HOLDINGS: S&P Downgrades ICR to 'B+' on Recapitalization Plan
-----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit ratings on ITT
Holdings LLC (IMTT) and its parent, RS Ivy Holdco Inc. to 'B+' from
'BB-'.

S&P said, "At the same time, we assigned our 'BB' issue-level
rating and '1' recovery rating to IMTT's proposed $650 million
senior secured term loan and pari passu $300 million senior secured
revolving credit facility and our 'B' issue-level rating and '5'
recovery rating to its proposed $1.22 billion senior unsecured
notes.

"The stable outlook incorporates our view of IMTT's stable cash
flows and visible growth expectations, given its contract-backed
projects under construction, which are offset by its financial
sponsor ownership and leverage that we expect to average about 7x
over the next few years.

"The recapitalization plan will increase the company's total debt
and stress its credit metrics. We expect IMTT to raise about $1.9
billion to repay about $1.6 billion of outstanding debt, pay fees
and expenses (including a make whole payment), and fund a
distribution of about $200 million to its sponsor, Riverstone. The
company's unadjusted gross debt will be closer to $1.9 billion
following the transaction, which is an increase of about $300
million relative to our prior forecast. Therefore, we forecast
IMTT's S&P Global Rating-adjusted leverage will average 7x over the
next few years. However, we think the company will reduce its
leverage each year given its steady cash flows, the downward trend
in its capital expenditure (capex) program, its mandatory
amortization, and the new cash flow sweep mechanism that mandates
debt repayment prior to distributions.

"Our assessment of IMTT's financial risk reflects our view of its
control by a financial sponsor. Given the company's higher leverage
and aggressive financial policy, we think forward leverage
expectations are now more in line with a 'B+' rating.

"We believe the company generates fairly stable cash flows and
forecast annual adjusted EBITDA generation in the $260 million-$275
million range over the next few years. There is little change to
our EBITDA forecast from the review we completed in January 2021.
IMTT continues to have a high percentage of fixed-fee contracted
cash flows and a largely investment-grade customer base. The
company also has good size and scale compared with its pure-play
bulk storage peers and a significant presence in both New York
Harbor and the Lower Mississippi River region. We expect its
utilization to remain in the 91%-93% range. IMTT has a highly
visible and predictable growth trajectory given its capex projects
that are under construction and backed by long-term contracts. We
expect the company's growth plans will contribute to deleveraging
over the next few years.

"The reduction in the company's revolver capacity and the proposed
covenant changes do not materially affect our view of its liquidity
or credit quality. We think IMTT will be able to sustain adequate
liquidity and manage its covenants while maintaining sufficient
headroom over the next few years. We anticipate the company will be
cash flow positive in 2022 and beyond under our base-case
forecast."

S&P expect to withdraw all of itsr ratings on RS Ivy once its debt
is repaid.

S&P said, "The stable outlook on both IMTT and RS Ivy reflects our
view that their S&P Global Ratings-adjusted consolidated leverage
will average about 7x over the next few years while they gradually
deleverage. Under our base case, we assume that IMTT maintains
utilization in the 91%-93% area as it focuses on its re-contracting
efforts and bringing its contract-backed growth projects online.

"We could consider taking a negative rating action on both
companies if their S&P Global Ratings-adjusted consolidated
leverage remains above 7.5x for an extended period. This could
occur if IMTT's utilization or market rates fell materially, the
demand for its services deteriorated such that it was unable to
renew its contracts at adequate prices, its financial policy
becomes more aggressive, or it fails to generate positive cash flow
and is unable to repay its debt over time.

"While unlikely at this time, we could consider taking a positive
rating action on both RS Ivy and IMTT if they sustain S&P Global
Ratings-adjusted consolidated debt to EBITDA of less than 6.5x.
This would likely occur if the company generated free cash flow
that it uses to materially deleverage."


JACOBS TOWING: Wins Continued Access to Cash Collateral
-------------------------------------------------------
Judge William R. Sawyer authorized Jacobs Towing, LLC, d/b/a B &R
Wrecker & Recovery, to use cash collateral on an interim basis for
the continued orderly operation of its business.

The U.S. Small Business Administration has a security interest in
the Debtor's (a) inventory, (b) equipment, (c) instruments,
including promissory notes, (d) chattel paper, (e) documents, (f)
letters of credit rights, (g) accounts, including health-care
insurance receivables and credit card receivable (h) deposit
accounts, (i) commercial tort claims, and (j) general intangibles,
including payment intangibles and software, pursuant to a
prepetition financing agreement.

The Court finds that U.S. Small Business Administration will not be
prejudiced by the Debtor's use of pre-petition Cash Collateral
since SBA is adequately secured, in as much as its claim against
the Debtor for $150,000 is secured by prepetition collateral valued
in excess of $1,000,000.

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

The Court will convene a final hearing, by telephone, at 1:30 p.m.
on July 8, 2021.

                        About Jacobs Towing

Jacobs Towing, LLC, d/b/a B &R Wrecker & Recovery in Troy, Alabama,
filed a Chapter 11 petition (Bankr. M.D. Ala. Case No. 21-31004) on
June 10, 2021.  As of the Petition Date, the Debtor estimated
between $1,000,001 and $10,000,000 in both assets and liabilities.
Donnie L. Jacobs, member, signed the petition.  Espy Metcalf & Espy
PC represents the Debtor as counsel.



K&D MANAGEMENT: Utrecht Assets Seeks to Bar Access to Cash
----------------------------------------------------------
Utrecht Assets, LLC asked the Bankruptcy Court to prohibit K&D
Management, LLC from using cash collateral.  Utrecht is the
assignee to a Deed to Secure Debt on Property and Easement and to
Loan Documents executed by K&D Management prepetition in favor of
First Madison Bank & Trust.

Before the Petition Date, the Debtor executed an Access Easement
Agreement with Thakorji, Inc., pursuant to which Thakorji granted
the Debtor a perpetual non-exclusive easement for pedestrian and
vehicular access across all drive lanes on a parcel owned by
Thakorji that is adjacent to the Debtor's property consisting of a
retail office space at 7910 Mall Ring Road, in Stonecrest,
Georgia.

Shortly, the Debtor executed a Deed to Secure Debt on the Property
and the Easement in favor of First Madison Bank & Trust to secure a
debt evidenced by a Promissory Note for $138,750, plus all future
advances by First Madison to Debtor.  In July 2013, the Security
Deed was modified to provide that the Security Deed continued to
secure all modifications and renewals of the Debtor's obligations
to First Madison, including a note for $1,138,507.

First Madison later merged with United Community Bank in May 2019,
with UCB being the surviving entity.

In April 2021, UCB assigned all of its rights in the Security Deed
and all obligations secured by the Security Deed to Utrecht, as
well as in the Loan Documents.  Utrecht asserts that it is a holder
of a valid and perfected Security Deed on the Property and the
Easement and has an interest in both the Property and the cash
collateral of the Property.

Utrecht said the Debtor has not sought authority to use cash
collateral, nor has it proposed any adequate protection for
Utrecht's interest.  Utrecht objects to the Debtor's use of the
cash collateral to the extent not authorized by the Court, and to
the extent not provided for with adequate protection for any
eventual diminution of its interest arising from the Debtor's use
of the cash collateral.  

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

                     About K&D Management LLC

K&D Management, LLC is a Single Asset Real Estate debtor as that
term is defined in Section 101(51B) of the Bankruptcy Code.  The
Debtor filed a Chapter 11 petition (Bankr. N.D. Ga. Case No.
21-54486) on June 11, 2021.  

In the petition signed by Dhansukh Patel, managing member, the
Debtor estimated up to $50,000 in assets and between $1,000,000 and
$10,000,000 in liabilities.   Danowitz Legal, P.C. is the Debtor's
counsel.

Counsel for Utrecht Assets, LLC:
     
     G. Frank Nason, IV, Esq.
     LAMBERTH, CIFELLI, ELLIS & NASON, P.A.
     6000 Lake Forrest Drive, NW, Suite 435
     Atlanta, GA 30328
     Telephone: 404-262-7373
     Facsimile: 404-262-9911
     Email: fnason@lcenlaw.com


KC PANORAMA: Affiliates Tap LAER Realty as Real Estate Broker
-------------------------------------------------------------
HDG Congress, LLC and HDG Stuart, LLC, affiliates of KC Panorama,
LLC, seek approval from the U.S. Bankruptcy Court for the District
of Massachusetts to employ LAER Realty Partners as real estate
broker.

The Debtor require a real estate broker to market for sale their
real properties located at (i) 13-15 and 19-21 Congress St.,
Boston, Mass., and (ii) 27-29 Stuart St., Boston, Mass.

The firm will be paid a commission of 3.5 percent of the sales
price.

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

The firm can be reached at:

     Al Sciola
     LAER Realty Partners
     274 Main Street, Suite 201
     Reading, MA 01867
     Phone: (617) 721-0013

                         About KC Panorama

KC Panorama LLC, a Waltham, Mass.-based company engaged in renting
and leasing real estate properties, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Mass Case No. 21-10827) on
June 4, 2021.  Kai Zhao, president of KC Panorama, signed the
petition.  In the petition, the Debtor disclosed total assets of
$11,703,396 and total liabilities of $23,507,162.  Ravosa Law
Offices, P.C. is the Debtor's legal counsel.


KEENE SITE: Case Summary & 7 Unsecured Creditors
------------------------------------------------
Debtor: Keene Site Prep, Inc.
        28543 Rice Road
        San Antonio, FL 33576

Chapter 11 Petition Date: June 20, 2021

Court: United States Bankruptcy Court
       Middle District of Florida

Case No.: 21-03209

Debtor's Counsel: David W. Steen, Esq.
                  DAVID W. STEEN, P.A.
                  PO Box 270394
                  Tampa, FL 33688-0394
                  Tel: (813) 251-3000
                  E-mail: dwsteen@dsteenpa.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Rex C. Keene, Jr., president.

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

https://www.pacermonitor.com/view/HLDVHII/Keene_Site_Prep_Inc__flmbke-21-03209__0001.0.pdf?mcid=tGE4TAMA


L C OF SHREVEPORT: Unsecureds Will be Paid 100% of Their Claims
---------------------------------------------------------------
L C of Shreveport LLC and CL of Bossier LLC submitted an Amended
Joint Plan of Reorganization.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income for the period described in
Sec. 1191(c)(2) of $2,400,000.

This Joint Plan of Reorganization under chapter 11 of the
Bankruptcy Code proposes to pay creditors of LC of Shreveport LLC
and CL of Bossier, LLC from future income.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 100 cents on the dollar.

The Plan proposes to treat claims and interests as follows:

   * Class 2 – Secured claim of Amur Equipment Finance.  This
creditor filed Claim 7-1 in the amount of $30,768 secured by the
debtor CL's equipment.  The secured claim is $17,000 and the
general unsecured claim is $13,767.90. The secured claim of $17,000
will be paid with interest at 4.5% per annum in 60 monthly
installment payments of $316.95.  The accrual of interest and the
payments will commence of the 15th day of the first month following
the Plan's Effective Date. Class 2 is impaired.

   * Class 3 – Secured Claim of b1BANK.  b1BANK filed Claim No. 4
and No. 5 in the total amount $1,576,124.  The Debtor shall pay the
amount of the b1BANK Class 3 Claim plus interest at the fixed rate
of 6.0% per annum from and after Feb. 9, 2021 (the "Petition
Date"), amortized over 240 months, in 59 consecutive equal monthly
installment payments, in the amout of $11,830 each, commencing on
July 15, 2021, and continuing on the same day of each consecutive
month thereafter until July 15, 2026, at which time a balloon
payment in the then remaining balance of the b1BANK Class 3 Claim
estimated to be $1,400,362.53 provided that the Debtors make all
the Monthly Installment Payments, ad valorem property tax payments
on the Immovable Property, insurance payments timely and strictly
comply with all their other obligations to or for the benefit of
b1BANK under the plan and Loan Documents) shall be due and payable
in full. Class 3 is impaired.

   * Class 5 – Putative Secured Claim of Joe C. Davis. Joe C.
Davis holds an unfiled putative secured claim in the amount of
$75,000 that purports to be secured by a lien/mortgage on the
Immovable Property identified by municipal number 1003 Gould Drive,
Bossier City, Louisiana. Joe C. Davis's entire claim will be
treated as a Class 9 General Unsecured Claim in the amount of
$75,000.  Class 5 is impaired.

   * Class 6 - Putative Secured Claim of WBL SPO I, LLC. WBL SPO I,
LLC filed Claim No. 9, a putative secured claim, in the amount of
$302,177.75 that purports to be secured by a lien/mortgage on the
Immovable Property identified by municipal number 1003 Gould Drive,
Bossier City, Louisiana. This secured claim in the amount of
$16,685.00 will be paid in full within 30 days of the effective
date of the confirmed plan, and upon payment any security interests
in the two debtor companies are terminated. Class 6 is impaired.

   * Class 7 - Putative Secured Claim of J & S Electronics, LLC.
J&S Electronics, LLC filed Claim No.13, a putative secured claim,
in the amount of $11,544.43 that purports to be secured by a
judicial lien/mortgage on Immovable Property identified by
municipal number 1003 Gould Drive, Bossier City, Louisiana. J&S
Electronics, LLC's entire claim will be treated as a Class 9
General Unsecured Claim in the amount of $11,544.43, and the
confirmation order or separate order of the Bankruptcy Court shall
authorize and direct the Bossier Parish Clerk to cancel the
inscription of the J&S Electronics, LLC lien on the Immovable
Property. Class 7 is impaired.

   * Class 8 – b1Bank PPP CARES ACT CLAIM. The allowed claim
number 6-1 filed by b1Bank is in the amount of $64,747.38, which is
the amount of the PPP Cares Act Loan. It is believed that the loan
will be extinguished by forgiveness based upon the Debtor's
compliance with the program requirements.  Should it be necessary
for the Reorganized Debtor to make payments to meet the program
requirements for loan forgiveness pursuant to the Paycheck
Protection Program under the CARES ACT, then the reorganized
debtors will pay this claim with interest at 1% per annum in 60
monthly installments of $1,107.

   * Class 9 – General Unsecured Claims. This Class consists of
all allowed unsecured claims other than Class 8.  These claims are
estimated to be approximately $668,716.  The reorganized debtors
will pay 100% of these general unsecured claims with interest at 1%
per annum in 60 monthly installments.  The accrual of interest and
the payments will commence on the15th day of the first month
following the Plan's Effective Date. Class 9 is impaired.

   * Class 10 – Equity Claims. The equity owners are Enos Fangue
and Chad Fangue, who each own a 50% membership interest in LC of
Shreveport LLC and CL of Bossier LLC. The holders of the Equity
interests in the debtors shall retain their Equity Interests in
debtors as of the Effective Date of the Plan. Class 10 is
impaired.

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

                        About L C of Shreveport

L C of Shreveport, LLC filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. La. Case No.
21-10113) on Feb. 9, 2021.  Chad D. Fangue, managing member, signed
the petition.  In the petition, the Debtor disclosed $1 million to
$10 million in both assets and liabilities.  Judge John S. Hodge
oversees the case.  The Debtor tapped Robert W. Raley, Esq., as
counsel and Trent Millican, CPA, RBM LLP as accountant.


LUX AMBER: Appoints Walton Ashwander as President
-------------------------------------------------
Mr. Walton Ashwander, Jr. was appointed as president of Lux Amber,
Corp.

For the last six years Mr. Ashwander has worked for CRH, a
world-class building materials business.  During his tenure with
CRH, Mr. Ashwander has served in a variety of capacities, including
construction accountant, assistant controller, estimator,
procurement manager, and regional procurement manager.  For the
last 18 months of his time with CRH, Mr. Ashwander served as the
Regional Procurement Manager for CRH's South Atlantic and Midsouth
Material Regions, with responsibility for all purchasing and
purchasing related processes for nine operating companies across
six states.

                          About Lux Amber

Frisco, Texas-based Lux Amber, Corp is an international specialty
chemical company with many products that are friendly to the
environment.

The Company reported a net loss of $1.48 million for the four
months ended April 30, 2020.  The Company reported a net loss of
$3.59 million for the year ended Dec. 31, 2019, following a net
loss of $3.10 million for the year ended Dec. 31, 2018.  As of Jan.
31, 2021, the Company had $3.43 million in total assets, $2.12
million in total liabilities, and $1.31 million in total equity.

Dallas, Texas-based Whitley Penn LLP, the Company's auditor since
2020, issued a "going concern" qualification in its report dated
Aug. 14, 2020, citing that the Company has suffered recurring
losses from operations and has a net capital deficiency that raises
substantial doubt about its ability to continue as a going concern.


MALLINCKRODT PLC: Opposes Further Delays to Plan
------------------------------------------------
Mallinckrodt PLC, et al., submit this omnibus reply to the
objections to approval of their Disclosure Statement.

These cases are at an inflection point. The Debtors commenced their
Chapter 11 Cases with a Restructuring Support Agreement (as the
same may be amended, modified, or supplemented from time to time in
accordance with its terms, including as modified by the MSGE Group
Joinder and the Supporting Term Lenders Joinder Agreement, the
"RSA") with significant groups of unsecured creditors—the
Plaintiffs' Executive Committee in the MDL and fifty Attorneys
General (including the members of the Governmental Plaintiff Ad Hoc
Committee) and the Unsecured Notes Ad Hoc Group—and have since
garnered further support for the RSA and the Plan from the MSGE
Group and the Ad Hoc First Lien Term Lender Group. Taken together,
these Supporting Parties collectively hold over 70% in principal
amount of the First Lien Term Loan Claims and over 84% in principal
amount of the Guaranteed Unsecured Notes and represent 95% of the
nation's population as to Opioid Claims, including 50 U.S. States
and Territories, 1,245 counties, cities and other municipal
entities, 9 tribal nations, 13 hospital districts, 16 independent
public school districts, 33 medical groups, 2 funds, and the
Plaintiffs' Executive Committee representing more than 1,000
plaintiffs in the MDL.

Further, the opioid mediation process instituted with the approval
of the Court has proven successful, resulting in agreed-upon
allocations of the opioid settlement consideration for ten (of
twelve) different classes of Opioid Claims, as reflected in the
most-recent Plan  and Disclosure Statement. And importantly, the
Governmental Plaintiff Ad Hoc Committee and the MSGE Group
constitute overwhelming majorities of claimants within their
respective Classes, which together will receive and put to use more
than 80% of the total consideration being paid under the Plan's
opioid settlement. With this level of support and the momentum
toward confirmation of the Debtors' Plan, the time is now for
solicitation of votes to begin and for the Debtors and all parties
in interest to bring these cases to conclusion.

Confirmation and emergence cannot come soon enough for those
suffering from the opioid abuse epidemic.  On their current
requested timeline, the Debtors' emergence will put $450,000,000 to
work, almost entirely toward abatement of the epidemic, before the
end of the year. Likewise, by moving onward to confirmation, the
Debtors will have the opportunity to try to raise new capital in
unprecedentedly-friendly markets.  By contrast, significant
additional delays may well jeopardize the Debtors' ability to tap
favorable markets and certainly will grow the administrative
expense burden (including roughly $20 million per month in
professional fees) on the Debtors' cash flows; and as the
compounded overhang of chapter 11, the opioid abuse epidemic, and
baseless aspersions about the Debtors' business practices cast by
claimants in these cases continues to linger, the Debtors' best
shot at maximizing value may well evaporate.  In that regard, the
time pressures on these cases are wholly unique, as these are the
first opioid-related chapter 11 cases that also involve significant
non-opioid operations and a reorganizing enterprise.

That the Debtors have developed significant and sufficient
consensus around implementing the Plan on an efficient timeline is
a fact -- one that should not be obscured by the parochial
interests embodied in the relatively few outstanding issues raised
in objections to approval of the Disclosure Statement.  Of the over
one hundred specific arguments and issues raised by the Objections,
the Debtors have resolved or (in their view) addressed adequately
the vast majority of them through the disclosure of additional
information in the Disclosure Statement that satisfies the
"adequate information" requirements of section 1125 of the
Bankruptcy Code and through changes in the Confirmation Schedule,
Confirmation Protocols, and Solicitation Procedures and related
documents.

Of the remaining, unaddressed arguments made by the Objectors, most
raise confirmation-related issues that should be reserved for the
confirmation hearing on the Plan. These include issues related to
valuation, the releases contained in Article IX of the Plan, and
the reinstatement of the First Lien Notes and Second Lien Notes.
The Debtors respectfully submit that these confirmation-related
objections are premature, and that approval of the Disclosure
Statement will not prejudice the rights of any party to address any
such matters at confirmation. Further, as is clearly described in
the Disclosure Statement, the Debtors will have an opportunity to
continue to negotiate with creditors, settle claims, and build
further support for the Plan prior to the confirmation hearing on
the Plan.

Finally, the Debtors have received objections to their Solicitation
Procedures and Confirmation Schedule. The Debtors consulted with
the Official Committee of Opioid-Related Claimants (the "OCC"), the
Official Committee of Unsecured Creditors (the "UCC"), and other
parties in interest in formulating the Solicitation Procedures,
Ballots, and notices, and have incorporated changes to the
Solicitation Procedures, Ballots, and notices to resolve many of
the issues raised in the Objections. Notably, the Debtors and the
OCC have spent weeks working together on noticing protocols for
holders of Opioid Claims and have developed a robust, agreed upon
framework for direct noticing, targeted community outreach, and
fulsome publication notice, including through television and social
media advertising. This Additional Opioid Notice Plan will reach
more than 90% of Americans, across all demographics, during the
course of the Debtors' solicitation process. The remaining
unresolved Objections, however, have no merit. The proposed
Solicitation Procedures, including the forms of Ballots and
notices, and proposed Confirmation Schedule meet or exceed the
applicable requirements of the Bankruptcy Code, Bankruptcy Rules,
and Local Rules, and create a structure by which parties can raise
issues and move these Chapter 11 Cases forward either consensually
or in an organized litigation posture.

Counsel for the Debtors:

     Mark D. Collins
     Michael J. Merchant
     Amanda R. Steele
     Brendan J. Schlauch
     RICHARDS, LAYTON & FINGER, P.A.
     One Rodney Square
     920 N. King Street
     Wilmington, DE 19801
     Telephone: (302) 651-7700
     Facsimile: (302) 651-7701
     Email: collins@rlf.com
            merchant@rlf.com
            steele@rlf.com
            schlauch@rlf.com

            - and -

     George A. Davis
     George Klidonas
     Andrew Sorkin
     Anupama Yerramalli
     LATHAM & WATKINS LLP
     1271 Avenue of the Americas
     New York, New York 10020
     Telephone: (212) 906-1200
     Facsimile: (212) 751-4864
     Email: george.davis@lw.com
            george.klidonas@lw.com
            andrew.sorkin@lw.com
            anu.yerramalli@lw.com

            - and -

     Jeffrey E. Bjork
     LATHAM & WATKINS LLP
     355 South Grand Avenue, Suite 100
     Los Angeles, California 90071
     Telephone: (213) 485-1234
     Facsimile: (213) 891-8763
     Email: jeff.bjork@lw.com

            - and -

     Jason B. Gott
     LATHAM & WATKINS LLP
     330 North Wabash Avenue, Suite 2800
     Chicago, Illinois 60611
     Telephone: (312) 876-7700
     Facsimile: (312) 993-9767
     Email: jason.gott@lw.com

     Philip Mindlin
     Emil A. Kleinhaus
     Neil (Mac) M. Snyder
     Michael H. Cassel
     WACHTELL, LIPTON, ROSEN & KATZ
     51 West 52nd Street
     New York, New York 10019

                       About Mallinckdrodt PLC

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

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

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

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

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


MECHANICAL EQUIPMENT: Seeks to Hire Mullin Hoard & Brown as Counsel
-------------------------------------------------------------------
Mechanical Equipment, Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to employ Mullin Hoard &
Brown, LLP to serve as legal counsel in its Chapter 11 case.

The firm's services include:

   a. preparation of legal papers;

   b. assist the Debtor in the preparation of operating reports,
motions for use of cash collateral, and Chapter 11 plan; and

   c. other legal services ordinarily associated with the
bankruptcy case.

Mullin Hoard & Brown's hourly rates are as follows:

     Attorneys               $185 to $450 per hour
     Paralegals               $80 to $165 per hour

The firm will receive reimbursement for out-of-pocket expenses
incurred.  It received a retainer from the Debtor in the amount of
$50,000.

David Langston, Esq., a partner at Mullin Hoard & Brown, disclosed
in a court filing that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     David R. Langston, Esq.
     Mullin Hoard & Brown, LLP
     P.O. Box 2585
     Lubbock, TX 79408
     Tel: (806) 765-7491
     Fax: (806) 765-0553
     Email: drl@mhba.com
            bodell@mhba.com

                    About Mechanical Equipment

Mechanical Equipment, Inc., a Midland, Texas-based wholesaler of
machinery, equipment and supplies, sought protection under
Subchapter V of Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Texas Case No. 21-50067) on May 13, 2021.  In its petition, the
Debtor disclosed between $1 million and $10 million in both assets
and liabilities.  Thomas O' Midkiff, IV, director and authorized
officer, signed the petition.  The Debtor tapped Mullin Hoard &
Brown, LLP as its legal counsel.


MIDTOWN DEVELOPMENT: Seeks to Hire BerganKDV as Accountant
----------------------------------------------------------
Midtown Development, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Iowa to employ BerganKDV as
accountant.

The firm's services include:

   a. preparing monthly accounting reports for the administration
of the bankruptcy case;

   b. developing the relationship of the status of the Debtor to
the claims of creditors in its Chapter 11 case;

   c. advising the Debtor as to its tax obligations, duties, and
financial responsibility under the Bankruptcy Code, accounting for
the estate's inventory and assembling books and records; and

   d. taking other necessary actions from an accounting and tax
perspective incident to the proper preservation and administration
of the Debtor's bankruptcy case.

BerganKDV's hourly rates are as follows:

     Partners           $215 to $300 per hour
     Staffs             $125 to $160 per hour

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

Chad Abbas, a partner at BerganKDV, disclosed in a court filing
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Chad E. Abbas
     BerganKDV
     100 East Park Ave., Suite 300
     Waterloo, IA 50703
     Tel: (319) 234-6885

                    About Midtown Development

Midtown Development, LLC, a real estate developer in Iowa, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Iowa Case No. 21-00478) on May 25, 2021. In the petition signed by
Donna L. Nelson, managing member, the Debtor disclosed $1 million
to $10 million in both assets and liabilities.  Day Rettig Martin,
PC and BerganKDV serve as the Debtor's legal counsel and
accountant, respectively.


MIDTOWN DEVELOPMENT: Seeks to Hire Day Rettig Martin as Counsel
---------------------------------------------------------------
Midtown Development, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Iowa to employ Day Rettig
Martin, P.C. to serve as legal counsel in its Chapter 11 case.

The firm's services include:

   a. preparing bankruptcy schedules, statement of financial
affairs, pleadings and other legal papers;

   b. conducting examinations incidental to any related proceedings
or to the administration of the Debtor's bankruptcy case;

   c. developing the relationship of the status of the Debtor to
the claims of creditors in its bankruptcy case;

   d. advising the Debtor of its rights, duties, and obligations
under the Bankruptcy Code;

   e. taking other necessary actions incident to the proper
preservation and administration of the case; and

   f. assisting the Debtor in the formulation and implementation of
a Chapter 11 plan or in the orderly liquidation of its assets.

The firm's hourly rates are as follows:

     Attorneys              $325 per hour
     Associates             $225 per hour
     Paralegals             $150 per hour

Day Rettig Martin will receive reimbursement for out-of-pocket
expenses incurred.

The retainer fee is $30,203.

Ronald Martin, Esq., a partner at Day Rettig Martin, 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:

     Ronald C. Martin, Esq.
     Day Rettig Martin, P.C.
     PO Box 2877
     Cedar Rapids, IA 52406
     Tel: (319) 365-0437
     Fax: (319) 365-5866
     Email: ronm@drpjlaw.com

                    About Midtown Development

Midtown Development, LLC, a real estate developer in Iowa, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Iowa Case No. 21-00478) on May 25, 2021. In the petition signed by
Donna L. Nelson, managing member, the Debtor disclosed $1 million
to $10 million in both assets and liabilities.  Day Rettig Martin,
PC and BerganKDV serve as the Debtor's legal counsel and
accountant, respectively.


MIDWAY MARKET SQUARE: Unsecureds Will Recover 50% in Plan
---------------------------------------------------------
Midway Market Square Elyria LLC submitted a First Amended
Disclosure Statement.

The Plan incorporates a settlement reached between the Debtor and
Fort the holder of the Mortgage secured by the Property. The Debtor
believes the settlement with respect to the treatment of Fort's
Secured Claim incorporated in the Plan is in the best interest of
all Creditors and will avoid the substantial cost and uncertainty
of a contested plan confirmation hearing.

The Plan proposes to treat claims and interests as follows:

Class 1 - Fort CRE 2018-1 Issuer, LLC – Secured Claim. Class 1
shall be treated in accordance with the Plan Term Sheet. In
summary, Fort shall be granted an Allowed Secured Claim in the
amount of $19,000,000. Notwithstanding Fort's Allowed Secured
Claim, Fort has agreed to accept $17,500,000 plus post- petition
and post confirmation interest at the contract rate which is
currently 6.75% plus an agreed amount of legal fees and appraisal
fees in full satisfaction of its Allowed Secured Claim on condition
Fort receives such amount no later than April 29, 2022.

Class 3 - General Unsecured Claims. 50% of Allowed Claims without
interest, with 25% payable on the Effective Date and the remaining
25% paid no later than June 1, 2022. In the event the Property is
sold prior to June 1, 2022 for price in excess of $19 million
dollars, the Reorganized Debtor shall pay from the Sale Proceeds
within 10 business days of the Sale closing the second 25%
Distributions to holders of Allowed Class 3 Claims.

Class 4 - Equity Interest Holders. No Distribution, unless the
Property is sold at a price of $19,000,000 or more and in that
case, the Class 4 Equity Interest Holders shall receive the net
Sale Proceeds after payment of all Administrative Claims and Class
1 through 3 Claims as set forth in the Plan.

The Debtor anticipates funding the Plan from the rental income
generated at the Property, as well as the Plan Contribution.

     Attorneys for Midway Market Square Elyria LLC
     Debtor and Debtor-in-Possession:

     Scott S. Markowitz, Esq.
     Alex Spizz, Esq.
     Jill Makower, Esq.
     TARTER KRINSKY & DROGIN LLP
     1350 Broadway, 11th Floor
     New York, New York 10018
     Tel: (212) 216-8000
     E-mail: smarkowitz@tarterkrinsky.com
             aspizz@tarterkrinsky.com
             jmakower@tarterkrinsky.com

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

                    About Midway Market Square

Midway Market Square Elyria LLC is a Single Asset Real Estate
debtor (as defined in 11 U.S.C. Section 101(51B)).  The Company is
the owner of fee simple title to a property located at 1180 West
River Road Elyria, OH, having a current value of $25 million.

Midway Market Square Elyria LLC filed a voluntary petition for
reorganization under Chapter 11 of the Bankruptcy Code (Bankr.
S.D.N.Y. Case No. 20-23142) on Oct. 27, 2020.  The petition was
signed by Chaim Lobl, vice president/managing member.  At the time
of filing, the Debtor disclosed $27,502,148 in assets and
$20,251,166 in liabilities.  Scott S. Markowitz, Esq. at TARTER
KRINSKY & DROGIN LLP, represents the Debtor.


MILLS FORESTRY: Court Approves Disclosure Statement
---------------------------------------------------
Judge Susan D. Barrett has entered an order approving the
Disclosure Statement of Mills Forestry Service, LLC and Sammy Clyde
Mills, III.

A hearing to consider confirmation of the Plan, determine secured
status, and value assets of the bankruptcy estates and any
objections to the confirmation of the Plan or to the Debtors'
valuation of assets of their respective bankruptcy estates will be
held in-person on August 10, 2021 at 10 a.m. at U.S. Bankruptcy
Court, U.S. Courtroom, 100 North Franklin Street, Dublin, Georgia
31021.

Any objection to confirmation of the Plan or to the Debtors'
valuation of assets of their respective bankruptcy estates shall be
filed and served on or before midnight on August 3, 2021.

Each party entitled to vote may (i) vote to accept the Plan or (ii)
vote to reject the Plan. To be eligible to be counted, a submitted
ballot must clearly accept or reject the plan, identify the name of
the Creditor or Equity Security holder submitting the ballot, be
signed, be dated, and be returned to and filed with the court on or
before 12:00 Midnight, August 3, 2021.

The Debtors shall file a Report of Balloting with the Clerk of the
Bankruptcy Court on or before August 6, 2021.

Counsel for Debtors:

     David L. Bury, Jr.
     Georgia Bar No. 528521
     577 Mulberry Street – Suite 800
     Macon, Georgia 31201
     Tel: (478) 750-9898
     Fax: (478) 750-9899
     E-mail: dbury@stoneandbaxter.com

                    About Mills Forestry Service

Sammy Clyde Mills, III, is a resident of Kite, Georgia.  He and his
mother each own 50% of the outstanding membership interests in
Mills Forestry Service, LLC, a Georgia limited liability company
that operates a timber harvesting and forest service business out
of Adrian, Georgia.  

Mr. Mills and Mills Forestry Service sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Ga. Case No.
20-30046 and 20-30058) on March 7, 2020.  At the time of the
filing, Mills Forestry disclosed assets of between $1 million and
$10 million and liabilities of the same range.  Judge Edward J.
Coleman III oversees the cases.  The Debtors tapped Stone &
Baxter,
LLP, as legal counsel.


MYOMO INC: All Three Proposals Approved at Annual Meeting
---------------------------------------------------------
Myomo, Inc. held its Annual Meeting of Stockholders at which the
stockholders:

   (i) elected Thomas A. Crowley and Milton M. Morris as Class I  

       directors of the Company to serve for a three-year term
       expiring at the Company's annual meeting of stockholders in
       2024 and until his successor has been elected and qualified;


  (ii) ratified the appointment of Marcum US LLP as the Company's
       independent registered public accounting firm for the fiscal

       year ending Dec. 31, 2021; and

(iii) approved the adoption an amendment to the Company's
       certificate of incorporation to decrease the number of
       authorized shares of Common Stock and Preferred Stock.

                           About Myomo

Headquartered in Cambridge, Massachusetts, Myomo, Inc.
--http://www.myomo.com-- is a wearable medical robotics company
that offers expanded mobility for those suffering from
neurologicaldisorders and upper limb paralysis.  Myomo develops and
markets the MyoPro product line.  MyoPro is a powered upper limb
orthosis designed to support the arm and restore function to the
weakened or paralyzed arms of patients suffering from CVA stroke,
brachial plexus injury, traumatic brain or spinal cord injury, ALS
or other neuromuscular disease or injury.

Myomo reported a net loss of $11.56 million for the year ended Dec.
31, 2020, compared to a net loss of $10.71 million for the year
ended Dec. 31, 2019.  As of March 31, 2021, the Company had $20.92
million in total assets, $4.86 million in total liabilities, and
$16.07 million in total stockholders' equity.


NAHAUL INC: Seeks Court OK to Use Cash Collateral
-------------------------------------------------
NAHAUL, Inc. asked the Bankruptcy Court to authorize the use of
cash collateral to permit the orderly continuation of its business
operation; maintain business relationships with its vendors,
suppliers, and customers; make necessary and urgent capital
expenditures; pay the costs of administration of its estate; and
satisfy other working capital and operational needs.

The Debtor owed Partners Funding as Secured Lender, approximately
$450,000 pursuant to a pre-petition secured financing agreement.
Partners Funding also is the Debtor's factoring company.  Partners
Funding has agreed to continue to provide factoring services during
the pendency of the Debtor's bankruptcy.

As adequate protection, the Debtor proposed to grant the Secured
Lender a replacement lien of the same priority and to the same
extent and in the same collateral as that had prepetition.

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

                        About NAHAUL, Inc.

NAHAUL, Inc., an affiliate of Chicagoan Logistic Company, is a
privately held company in the general freight trucking industry.
The Debtor filed a Chapter 11 petition (Bankr. N.D. Ill. Case No.
21-07152) on June 5, 2021.

In the petition signed by Serkan B. Kaputluoglu, president, the
Debtor estimated between $100,000 and $500,000 in assets and
between $1,000,000 and $10,000,000.  Judge Carol A. Doyle is
assigned to the case.  Laxmi P. Sarathy represents the Debtor as
counsel.
  
Chicagoan Logistic Company filed a Chapter 11 petition (Bankr. N.D.
Ill. Case No. 21-07154) on June 5, 2021, listing between $500,000
and $1,000,000 in assets and between $1,000,000 and $10,000,000 in
liabilities.  The petition was also signed by Kaputluoglu.  

Laxmi P. Sarathy is the Debtor's counsel.  Judge Janet S. Baer was
initially assigned to the case.  The case was later assigned to
Judge Carol A. Doyle.

The two cases are not jointly administered.



NEW YORK CLASSIC: May Use Up to $250,000 of Cash Collateral
-----------------------------------------------------------
Judge Martin Glenn, upon the consent of secured creditors,
authorized New York Classic Motors LLC to use $250,000 of cash
collateral, which amount shall not exceed by more than 10% of the
amounts set forth in the approved budget without the express
written consent of the Secured Creditors or the Court through the
final hearing.  The secured creditors are HH1 Holdings I LLC and
the U.S. Small Business Administration.

The Debtor's authority shall terminate on the earlier of:

  * July 7, 2021 at 5 p.m. EDT;

  * the entry of and order granting any party relief from the
automatic stay with respect to any property of the Debtor in which
the Secured Creditors claim a lien or security interest;

  * the entry of an order dismissing the Chapter 11 proceeding,
appointing an examiner with expanded powers or a Chapter 11 trustee
or converting this proceeding to a case under Chapter 7 of the
Bankruptcy Code;

  * the Debtor's non-compliance to the budget for two consecutive
months;

  * the entry of an order confirming a plan of reorganization; or

  * the entry of an order by which the current order is reversed,
revoked, stayed, rescinded, modified or amended without the consent
thereto of the Secured Creditors.

Nick S. Advani, as collateral agent for HH1, holds a duly perfected
senior security interest in all of the Debtor's personal property,
including the proceeds thereof, by virtue of two promissory notes
for $2,100,000 and $800,000, each dated March 1, 2021, and the
related security agreements.  The HH1 Loan Agreements were in
default as of the Petition Date.  As of that date, the Debtor owed
HH1 approximately $2,900,000.     

The United States of America, on behalf of the SBA, holds a duly
perfected security interest in all of the Debtor's personal
property and the proceeds thereof, by virtue of a prepetition note
and security agreement, and the filing of a UCC-1 Financing
Statement evidencing said interest.  The Debtor owed SBA $150,000.


As adequate protection, the Secured Creditors are granted
replacement liens in the cash collateral, subject to the Carve-out,
to the extent of collateral diminution and to the extent that the
liens were valid, perfected and enforceable as of the Petition Date
and in the continuing order of priority of the pre-petition liens.

The Carve-out consists of:

   * up to $100,000 of the claims of Chapter 11 professionals duly
retained in the Debtor's case, and to the extent awarded pursuant
to any monthly fee order entered;

   * United States Trustee fees and interest; and

   * up to $10,000 of the claim of any subsequently appointed
Chapter 7 Trustee; and

   * estate causes of action and the proceeds of any recoveries of
estate causes of action under Chapter 5 of the Bankruptcy Code.

The Court ruled that, as additional adequate protection, the Debtor
shall pay HH1 for debt service, monthly interest only at the
contract (non-default) rate.  Moreover, HH1 shall be entitled to
payment, in arrears, of actual and reasonable attorneys' fees and
expenses of $10,000 monthly.  HH1 shall also receive an allowed
super-priority administrative expense claim, subject to the
Carve-outs, to the extent the replacement liens fail to adequately
protect HH1 for the diminution in the cash collateral.

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

The final hearing will be held on July 7, 2021 at 2 p.m., via
Zoom.

                   About New York Classic Motors

New York Classic Motors LLC, a classic car dealer in New York,
filed for Chapter 11 bankruptcy protection (Bankr. S.D.N.Y. Case
No. 21-10670) on April 9, 2021.  At the time of the filing, the
Debtor had between $10 million and $50 million in both assets and
liabilities.  Judge Martin Glenn oversees the case.  Kirby Aisner &
Curley, LLP is the Debtor's legal counsel.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on April 29, 2021.  The committee is
represented by Arent Fox, LLP.



NIEMAN PRINTING: Seeks to Use Goodman and SBA Cash Collateral
-------------------------------------------------------------
Nieman Printing, Inc. sought the Bankruptcy Court's approval to use
the cash collateral of Goodman Capital Finance and the U.S. Small
Business Administration.  Goodman and the SBA assert a lien on the
Debtor's accounts receivable, among other things.  The Debtor said
it is willing to provide Goodman and the SBA with replacement liens
co-existent with their current lien priority.

A copy of the motion is available for free at
https://bit.ly/3gFKec9 from PacerMonitor.com.

                    About Nieman Printing, Inc.

Nieman Printing, Inc., which owns and operates a printing company
in Dallas, Texas, filed a Chapter 11 petition (Bankr. N.D. Tex.
Case No. 21-31134) on June 17, 2021.  As of the Petition Date, the
Debtor estimated between $1,000,000 and $10,000,000 in both assets
and liabilities.  The petition was signed by Garrett Graves,
president.  Eric A. Liepins, P.C. represents the Debtor as
counsel.






NITRIDE SOLUTIONS: Seeks to Hire Mark J. Lazzo as Legal Counsel
---------------------------------------------------------------
Nitride Solutions, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Kansas to employ Mark J. Lazzo, P.A. to
serve as legal counsel in its Chapter 11 case.

The firm's services include the preparation of bankruptcy schedules
and Chapter 11 plan, review of claims, negotiation with creditors,
the filing of adversary actions, and arranging sales.

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

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

The firm can be reached at:

     Mark J. Lazzo, Esq.
     Mark J. Lazzo, P.A.
     3500 N. Rock Road Bldg. 300, Suite B
     Wichita, KS 67226
     Tel: (316) 263-6895
     Email: mark@lazzolaw.com

                      About Nitride Solutions

Nitride Solutions, Inc., a company that owns and runs a
manufacturing operation in Wichita, Kansas, sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Kan. Case No.
21-10533) on June 9, 2021. In the petition signed by Jeremy Jones,
president and chief executive officer, the Debtor disclosed up to
$10 million in assets and up to $50 million in liabilities.  Judge
Dale L. Somers oversees the case.  Mark J. Lazzo, Esq., is the
Debtor's legal counsel.


NOMAD RETAIL: Taps Spence Desenberg as Special Corporate Counsel
----------------------------------------------------------------
NoMaD Retail, LLC and ETX Retail, LLC seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Spence Desenberg & Lee, PLLC as special corporate counsel.

The firm will assist the Debtors in drafting and modifying various
corporate and related documents needed to effectuate their proposed
joint Chapter 11 plan.

The firm's hourly rates are as follows:

     Dana L. Desenberg            $495 per hour
     Stephen A Lee                $495 per hour
     Ross Spence                  $600 per hour
     Brittany Decoteau            $110 per hour

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

Dana Desenberg, Esq., a partner at Spence Desenberg & Lee,
disclosed in a court filing that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Dana L. Desenberg, Esq.
     Spence Desenberg & Lee, PLLC
     1770 Saint James Place, Suite 625
     Houston, TX 77056
     Tel: (713) 275-8440

                 About NoMaD Retail and ETX Retail

NoMaD Retail, LLC and ETX Retail, LLC filed for Chapter 11
protection (Bankr. S.D. Texas Lead Case No. 21-30821) on March 8,
2021.  Ryan D. Vinson, president, signed the petitions. In the
petitions, NoMaD Retail disclosed $1 million to $10 million in both
assets and liabilities while ETX Retail disclosed $500,000 to $1
million in assets and $100,000 to $500,000 in liabilities.

Judge Christopher M. Lopez oversees the cases.

The Debtors tapped Haselden Farrow, PLLC, Spence Desenberg & Lee,
PLLC and Steven M. Dexter, CPA as their bankruptcy counsel, special
corporate counsel and accountant, respectively.


OBALON THERAPEUTICS: Completes Merger With ReShape Lifesciences
---------------------------------------------------------------
Obalon Therapeutics, Inc. has completed the previously announced
merger pursuant to the Agreement and Plan of Merger dated as of
Jan. 19, 2021, with its wholly owned subsidiary Optimus Merger Sub,
Inc. and ReShape Lifesciences Inc.  

Pursuant to the Merger Agreement, Optimus Merger Sub merged with
and into ReShape, with ReShape surviving the merger as a wholly
owned subsidiary of the Company.  As a result of the Merger, the
Company will be renamed "ReShape Lifesciences Inc." and ReShape
will be renamed ReShape Weightloss Inc., in each case effective on
June 16, 2021.

At the consummation of the Merger, each issued and outstanding
share of common stock of ReShape, $0.001 par value per share, and
each issued and outstanding share of series B convertible preferred
stock of ReShape, $0.001 par value per share, was converted into
0.5637 shares (on a post-Reverse Stock Split basis) of Company
common stock, par value $0.001 per share, and cash in lieu of
fractional shares.  In addition, at the consummation of the Merger,
the Company assumed the obligations of the series C convertible
preferred stock, par value $0.001 per share of ReShape, filed a new
Certificate of Designation of Preferences, Rights and Limitations
of Series C Convertible Preferred Stock creating shares of series C
convertible preferred stock, $0.001 par value per share of the
Company, and issued shares of Company Series C Preferred Stock in
exchange for the shares of ReShape Series C Preferred Stock.

The issuance of Common Stock in connection with the Merger was
registered under the Securities Act of 1933, as amended, pursuant
to the Company's registration statement on Form S-4 (File No.
333-254841) filed with the United States Securities and Exchange
Commission on March 30, 2021, as amended on April 9, 2021, and
declared effective on April 13, 2021.

As set forth in the Merger Agreement, it was a condition to the
closing of the Merger that The Nasdaq Stock Market approve the
initial listing application of the combined company so that the
listing on The Nasdaq Capital Market will continue after the
Merger. Nasdaq approved the initial listing application on June 14,
2021, which approval was subject to the following conditions.
First, the Company must have all financing transactions approved,
in advance, by its independent directors, either acting as a group
or by a committee comprised of only independent directors (e.g. the
audit committee).  Second, if the Company is late in filing a
required Nasdaq Listing of Additional Shares (LAS) notification
form, it will be subject to immediate delisting.

Reverse Stock Split

On June 15, 2021, the Company effected a 1-for-3 reverse stock
split of its Common Stock.  On May 25, 2021, the stockholders of
the Company approved the proposal to authorize the Board of
Directors of the Company, in its discretion but in no event later
than the date of the 2021 annual meeting of stockholders, to amend
the Company's Restated Certificate of Incorporation, as amended, to
effect a reverse stock split of the Company's Common Stock, at a
ratio in the range of 1-for-3 to 1-for-10, such ratio to be
determined by the Board and included in a public announcement.  The
Board approved the Reverse Stock Split at a ratio of 1-for-3 and on
June 15, 2021 the Company filed a Certificate of Third Amendment
with the Secretary of State of the State of Delaware to amend the
Company's Restated Certificate of Incorporation, as amended, and
effected the Reverse Stock Split on June 15, 2021.

As a result of the Reverse Stock Split, each three shares of Common
Stock issued or outstanding or held by the Company as treasury
stock will be automatically reclassified into one new share of
Common Stock without any action on the part of the holders.
Proportionate adjustments will be made to the conversion and
exercise prices of the Company's outstanding equity awards and
options.  The Common Stock issued pursuant to the Reverse Stock
Split will remain fully paid and non-assessable.  The Reverse Stock
Split will not affect the number of authorized shares of Common
Stock or the par value of the Common Stock.  Any fractional shares
of Common Stock resulting from the Reverse Stock Split will be
rounded up to the nearest whole share and no stockholders will
receive cash in lieu of fractional shares.

The Reverse Stock Split is primarily intended to bring the Company
into compliance with the minimum bid price requirements for
maintaining its listing on The Nasdaq Capital Market in connection
with the Merger.  Trading of the Company's Common Stock on The
Nasdaq Capital Market will continue on a split-adjusted basis when
the markets open on June 16, 2021, under the name ReShape
Lifesciences Inc. and trading symbol "RSLS."

         Creation and Issuance of Series C Preferred Stock

On June 15, 2021, the Company filed the Series C Certificate of
Designation and issued 95,388 shares of Company Series C Preferred
Stock in exchange for all of the outstanding shares of ReShape
Series C Preferred Stock in accordance with the terms of the Merger
Agreement.  The shares of Company Series C Preferred Stock have an
aggregate liquidation preference of approximately $26.2 million.
The shares of Company Series C Preferred Stock are convertible into
a total of 38 shares of Common Stock.  In general, the Company
Series C Preferred Stock is entitled to receive dividends (on an
as-if-converted-to-Common Stock basis) actually paid on shares of
Common Stock when, as and if such dividends are paid on shares of
Common Stock.  No other dividends will be paid on shares of Company
Series C Preferred Stock.  While the Company Series C Preferred
Stock generally does not have voting rights, as long as any shares
of Company Series C Preferred Stock remain outstanding, the Company
cannot, without the affirmative vote of holders of a majority of
the then-outstanding shares of Company Series C Preferred Stock,
(a) alter or change adversely the powers, preferences or rights
given to the Company Series C Preferred Stock (including by the
designation, authorization, or issuance of any shares of preferred
stock that purports to have equal rights with, or be senior in
rights or preferences to, the Company Series C Preferred Stock),
(b) alter or amend the Series C Certificate of Designation, (c)
amend the Company's certificate of incorporation or other charter
documents in any manner that adversely affects any rights of the
holders of Company Series C Preferred Stock, (d) increase the
number of authorized shares of Company Series C Preferred Stock or
(e) enter into any agreement with respect to any of the foregoing.
In addition, holders of shares of Company Series C Preferred Stock
will be entitled to vote for the election of directors of the
Company, voting on an as-converted-to-Common-Stock basis and voting
together as a single class with the holders of shares of Common
Stock.

                       New Board Composition

On June 15, 2021, in connection with the consummation of the Merger
and, as required pursuant to, the Merger Agreement, Andrew Rasdal,
Kim Kamdar, William Plovanic, Raymond Dittamore, Douglas Fisher,
Les Howe and Sharon Stevenson resigned from and ceased serving on
the Board and any and all committees thereof.

In connection with the consummation of the Merger and pursuant to
the Merger Agreement, on June 15, 2021, the Board elected and
designated Dan W. Gladney, Barton P. Bandy, Arda M. Minocherhomjee,
Lori C. McDougal and Gary D. Blackford, who were previously members
of the ReShape Board of Directors, to serve on the Board effective
immediately after the consummation of the Merger.  Pursuant to the
Merger Agreement and as previously disclosed, the Board elected and
designated Dan W. Gladney to serve as the Board's Chairperson and
Gary D. Blackford to serve as the Board's Lead Director effective
as of the consummation of the Merger.

In connection with their service on the Board, each New Director
who is not an employee of the Company or any parent or subsidiary
of the Company will be entitled to receive compensation pursuant to
the Company's director compensation program applicable to all of
the Company's non-employee directors.

Also on June 15, 2021, in connection with the consummation of the
Merger, Bart Bandy was appointed as president and chief executive
officer of the Company and Thomas Stankovich was appointed as chief
financial officer and secretary of the Company.  In connection
therewith, Andew Rasdal resigned as a director and the president
and chief executive officer of the Company and Nooshin Hussainy
resigned as chief financial officer and secretary of the Company.

In connection with the foregoing each of the new directors and
officers will enter into the Company's standard form of
indemnification agreement for its directors and officers.

                  About Obalon Therapeutics Inc.

Obalon Therapeutics, Inc. (NASDAQ:OBLN) -- http://www.obalon.com--
is a San Diego-based company focused on developing and
commercializing novel technologies for weight loss.

Obalon Therapeutics reported a net loss of $12.33 million for the
year ended Dec. 31, 2020, compared to a net loss of $23.67 million
for the year ended Dec. 31, 2019.  As of March 31, 2021, the
Company had $17.34 million in total assets, $7.24 million in total
liabilities, and $10.10 million in total stockholders' equity.


ONEMAIN FINANCE: S&P Rates New $500MM Senior Unsecured Notes
------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' rating to OneMain Finance
Corp.'s (OMFC; BB-/Positive/--) proposed $500 million senior
unsecured notes due 2027. OMFC is a direct, wholly owned subsidiary
of OneMain Holdings Inc. (OneMain; BB-/Positive/--). The notes will
be guaranteed on an unsecured basis by OneMain. The company intends
to use the proceeds to finance or refinance, in part or in full, a
portfolio of new or existing personal loans that meet the
eligibility criteria of OneMain's social bond framework.

For first-quarter 2021, the company's leverage, measured as debt to
adjusted total equity, was 5.2x--in the middle of S&P's expected
range of 4.5x-6.0x. S&P expects OneMain to maintain leverage within
our expected range.

Pro forma for the proposed issuance, S&P anticipates this
transaction to add about 0.2x to leverage, which could be offset by
growth in equity during the second quarter.



OZOP ENERGY: Unit Signs Agreement With Clean Peak Energy
--------------------------------------------------------
Ozop Energy Solutions' wholly owned subsidiary Ozop Energy Systems,
Inc. has entered into an agreement with Clean Peak Energy Group,
LLC, a Stamford, CT-based company that focuses on using a
building's existing thermal mass and air conditioning systems to
create energy storage and reduce building related CO2 emissions.

The agreement includes a profit-sharing structure generated from
projects, referred by Ozop, that adopt CPE solutions.  CPE, which
also provides electric supply pricing for commercial customers,
will additionally enable Ozop to offer customers competitive
electric supply through CPE, in States where competitive electric
choice is available.  Through CPE's advanced energy storage
technology, facilities can save on energy costs with zero capital
construction cost.  This opportunity is in addition to other
programs that Ozop can provide to its customers though its various
subsidiaries and strategic relationships.

CPE's patented solution uses the thermal mass within a building's
envelope and interior mass as energy storage.  CPE takes advantage
of cooler nighttime temperatures and air conditioning efficiency to
store electricity, converted into cooled air, stored in the
building's mass and available to reduce demand, consumption, and
costs during more expensive peak energy consumption times.
According to the U.S. Department of Energy
(https://www.energy.gov/sites/prod/files/2017/03/f34/qtr-2015-chapter5.pdf),
more than 76% of all U.S. electricity use and more than 40% of all
U.S. energy use and associated greenhouse gas (GHG) emissions are
associated with providing comfortable, well-lit, residential and
commercial buildings.  Saving energy in buildings translates
directly into saving money, which are keys to economic recovery as
well as long-term sustainability.

"We are pleased to participate with Ozop Energy Systems to offer
their customers and companies access to CPE's advanced energy
storage and management technology and customer electricity supply
programs," said Ed Levene, Clean Peak Energy Group, LLC CEO.

Said Brian Conway, CEO of Ozop Energy Solutions, Inc, "This
strategic relationship with CPE further reinforces Ozop's growing
Neo-Grid system of clean technology products and services to help
building owners and operators reduce operating costs with safe and
energy-smart facilities to make a positive impact for our country's
energy transition challenges.  We have agreements and letters of
intent for hundreds of properties that we look forward to
introducing to CPE."

                    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.


PADAGIS LLC: S&P Assigns 'B' ICR Following Spin-Off from Perrigo
----------------------------------------------------------------
S&P Global Ratings assigned its 'B' long-term issuer credit rating
to Padagis LLC (referred to as Perrigo Rx) with a stable outlook
and its 'B' issue-level rating to its senior secured term loan and
revolver. The recovery rating is '3' with rounded estimated
recovery of 55%.

  Strengths

-- Long-standing first or second market share position in key
products.

-- Focus on generic topicals often with established pricing
dynamics and fewer competitors than simpler dosage forms.

-- Relatively high regulatory barriers to entry compared to other
industries and good track record for quality.

-- Prior pipeline investment that should provide at least low- to
mid-single-digit percentage revenue growth and expand margins after
2021.

-- Relatively low leverage at close for financial sponsor-owned
health care company.

Risks

-- Inconsistent track record of increasing revenue via new product
launches.

-- Our expectation for debt-funded acquisitions or dividends that
will increase leverage.

-- Moderate concentration in products and topicals dosage.

-- Above-average revenue concentration in the U.S. and majority of
internal manufacturing at a single site.

-- Volatility in the U.S. generics market over the last 4-5
years.

S&P said, "A key credit risk governing our rating on Perrigo Rx is
its inconsistent track record of growth from its pipeline more than
offsetting normal erosion in its generic pharmaceutical product
portfolio. If the pipeline is less fruitful than expected, the
company may have to engage in higher debt-funded acquisitions to
increase revenue amid constrained cash flows. Over the last five
years under Perrigo, the company has reported minimal growth with
revenue as high as $1.05 billion in 2017 and as low as $920 million
in 2018 (overall about $1 billion). Over that period, the largest
contribution from new product launches was about $70 million in a
year, excluding generic ProAir, which Perrigo voluntarily recalled
within seven months of launch due to clogging. We believe the
company will seek to increase overall long-term growth with
increased investment both organically and via business development,
which, in combination with possible dividends, will pressure credit
metrics (which are currently relatively strong for the rating).

"We expect price erosion to moderate to a more normal 6%-8% for
established products on average, versus the estimated 9% over the
last four years, because the U.S. generics market has stabilized
after several years of intensified pricing pressure and
competition. The consolidation of generic drug purchasing consortia
and a faster abbreviated new drug application (ANDA) approval pace
at the U.S. Food and Drug Administration (FDA) led to above-average
competition, but we believe those pressures have alleviated
somewhat, stabilizing the market. Perrigo Rx's specialization in
topicals, which are generally more complex to develop and
manufacture than pressed pills, provides slightly better
protections from price erosion compared to the overall industry.
The U.S. generic pharmaceutical market is still extremely
competitive, and we expect some years of high pricing pressure on
certain products (i.e., 10% revenue decline in current products)
and other years of low-single-digit percentage revenue pressure,
averaging in the mid- to high-single digits. With our estimate of
$720 million in revenue in 2021 from established products, new
product launches would need to exceed $45 million-$60 million
annually to offset normal erosion."

Perrigo Rx's product portfolio is less diversified than those of
large generic manufactures and concentrated geographically. Perrigo
Rx specializes in topicals and extended topicals, which limits its
development opportunities. Delays in the launch of ProAir and its
post-approval recall demonstrate the challenge in developing new
products in less familiar dosage forms. In addition, the company
has above-average product concentration. The risk of product
concentration is partly mitigated because Perrigo Rx sells several
formats of each product that require individual ANDA filings with
the FDA, reducing the risk of competition to the full revenue of
top products. Perrigo Rx does not have a meaningful presence in the
faster expanding therapeutic areas in which many drug companies are
investing, including injectables, biologics, and gene and cell
therapy.

Perrigo Rx is concentrated in the U.S. (about 90% of revenue), a
generic market with prices materially higher than in other
developed markets such as Europe. This suggests further pricing
pressure is likely as insurers, politicians, and citizens look to
reduce the cost of health care. In addition, 75% of its internally
manufactured products are produced in its Israel facility (which
S&P views as riskier than the U.S.), although 60% of products are
manufactured by Perrigo Co. (via long-term contracts) or third
parties. Concentration in the Israel facility increases the impact
of a regulatory suspension or other disruption, which can be
outside the company's control.

S&P said, "In our view, financial sponsor ownership will likely
lead to higher adjusted debt to EBITDA and could constrain cash
flows, despite relatively conservative metrics at close of the
spin-off. We expect adjusted debt to EBITDA of 4x-5x in 2021 but
minimal free cash flow due to investment needed in the first year
and a high cash tax rate (direct taxes and tax distributions). We
expect free cash flow to increase in 2022 (free cash flow to
adjusted debt above 3%). In the first two years, we expect some
one-time cash expenses of $10 million-$20 million annually. To
supplement growth from organic sources, we think it is likely the
company will engage in debt-funded acquisitions that will increase
adjusted debt to EBITDA above 5x. We think dividends are also
possible after the business establishes itself as a stand-alone
entity, although the company is currently focused on internal
investment and accretive business development. Although generic
drug assets can be acquired for relatively low multiples, revenue
from acquired generic products typically begins to erode within the
first couple of years and can erode faster than expected because of
less familiarity with acquired products. We are not confident that
adjusted debt to EBITDA will remain below 5x, given the growth
strategy and financial sponsor ownership.

"Partly offsetting the above risks, we think Perrigo Rx has decent
scale and a relatively durable set of topical products that benefit
from high market share and an established market. The largest
generic drug manufactures have nearly $10 billion in global annual
generic revenue and benefit from their broad product portfolios
when negotiating with customers. We think the negotiating advantage
of broad scale is less pronounced in the U.S., but high market
share in individual products does lower the cost of manufacturing."
Perrigo Rx has the first or second market share position in 85% of
its products, which creates good economies of scale and a
competitive advantage in its top products.

In addition, Perrigo Rx is one of the largest manufacturers of
topicals in the U.S. market, and seven make about 75% of products,
suggesting a saturated and hard-to-penetrate market. Perrigo Rx
(like other established pharmaceutical companies) benefits from
regulatory barriers to entry that makes entering new markets
expensive and challenging. The company has a strong track record
for quality, especially in Israel, lowering the risk of an
unexpected disruption to revenue. The company did have observations
from an FDA inspection at its Minnesota manufacturing facility that
were resolved in 2019.

S&P said, "Our base case assumes a renewed focus as a stand-alone
company, higher R&D spending, and more products in the pipeline
will result in new product revenue that exceeds normal erosion of
the mature portfolio. The key operating competency for Perrigo Rx's
is its ability to offset normal erosion of its product portfolio,
which we estimate at 6%-8% annually, with new launches. The
pipeline includes nearly 40 ANDAs submitted to the FDA compared to
47 products approved in total over the last five years. We think
the company should have greater R&D output because it is increasing
its R&D budget to $70 million from $50 million annually. Perrigo Rx
has launched an average of five first-to-file products over the
past five years. This could increase in the next 1-2 years given
the expanded pipeline. In addition, 85% of pipeline products are
topicals or extended topicals. We believe Perrigo Rx has a
competitive advantage given substantial experience and market
leadership in those dosage forms (especially creams, ointments,
gels, and solutions). Perrigo Rx could eventually relaunch generic
ProAir, but we are not confident because we think clogging is a
difficult issue to fix and demonstrate to the FDA--and Perrigo Rx
has little expertise in this dosage form. We think the company's
Israel business is expanding steadily but is not a material
contributor to EBITDA (approximately 5% in 2021).

"We think Perrigo Rx's closest rated peer is Amneal Pharmaceuticals
LLC and believe large peers including Teva Pharmaceutical
Industries Ltd. and Viatris Inc. have more diversified and stable
business positions.
com.spglobal.ratings.services.article.services.news.xsd.MarkedData@2b85368b
(B/Stable) has twice the revenue of Perrigo Rx and capability to
develop new products across a variety of complex dosage forms with
significant in-house manufacturing capacity. We think Amneal's R&D
strategy is riskier than Perrigo Rx's, though it demonstrated
recent success in pursuing high-value generic products. Amneal has
weaker credit metrics, but we forecast EBITDA to expand and for
adjusted debt to EBITDA to decrease from the 6x-7x area.
Contrastingly, we expect Perrigo Rx's leverage to increase from its
initial 4x-5x area. Compared to much smaller
com.spglobal.ratings.services.article.services.news.xsd.MarkedData@65519b28
(B+/positive), we think Perrigo Rx's product portfolio is more
favorable and development pipeline more reliable. ANI is rated
higher because it has lower adjusted debt to EBITDA, we think the
company will prioritize deleveraging, and it has operated at much
lower debt historically. ANI also has a large near-term opportunity
to launch a highly profitable branded product that would
substantially improve its financial position.

"Compared to much larger Teva and Viatris, we think Perrigo Rx has
greater product and geographic concentration and fewer development
opportunities. However, we think Perrigo Rx has a slightly
slower-than-average deterioration of revenue in its marketed
products. Although like its peers Perrigo Rx is named in several
generic price-fixing lawsuits and has manufactured certain opioid
products, we believe its litigation liability for activity prior to
the divestment by Perrigo is limited due to an agreed-upon
litigation expense cap.

"Our stable outlook reflects our expectation for Perrigo Rx to
execute a more aggressive growth strategy as a focused, privately
held company, which will, in our opinion, increase adjusted debt to
EBITDA above 5x over time. We believe the company's organic
development pipeline, supplemented by asset acquisitions funded
with cash, is sufficient to offset normal mid-single-digit
percentage erosion of mature generic products and increase revenue
by low- to mid-single digits."

S&P could consider a higher rating if:

-- Perrigo Rx's pipeline exceeds S&P's expectations; and
-- Its portfolio erodes less than expected.

This would lead S&P to believe the company will sustain adjusted
debt to EBITDA in the 5x area and free cash flow to debt well above
5% despite its growth strategy.

S&P could consider a lower rating if:

--S&P does not believe Perrigo Rx can increase revenue and EBITDA
with its organic growth strategy, supplemented by asset
acquisitions funded with cash. In this scenario, S&P would expect
credit metrics to deteriorate such that free cash flow to debt is
sustained less than 3% from a disruption or regulatory suspension
to its Israeli facility; or

-- Perrigo Rx makes an unexpectedly large acquisition at a
multiple that leads to sustained adjusted free cash flow to debt
below 3%.



PANTHER GUARANTOR II: S&P Affirms 'B-' ICR on Tuck-In Acquisition
-----------------------------------------------------------------
S&P Global Ratings affirmed both its 'B-' issuer credit rating on
Panther Guarantor II LLC (d/b/a Forcepoint and its existing 'B-'
issue-level on the company's first-lien debt. The recovery rating
is unchanged at '3'.

S&P said, "The stable outlook reflects the company's leading
government security business and our expectation of improving
profitability driven by cost synergies. We anticipate Forcepoint to
reduce leverage to about 7x by 2022, while generating sufficient
cash flow to service its debt obligations.

"Acquisition financing will modestly impair credit metrics, but
free cash flow will remain positive. We forecast that the proposed
financing for the acquisition of Deep Secure (a UK-based provider
of threat removal to the UK government) will have a modestly
negative near-term impact on key credit metrics. Despite the
increase in $55 million add-on debt, better-than-anticipated growth
and accelerated synergy realization will allow the company to
deleverage to about 8x by the end of fiscal 2021, which should
subsequently compress to approximately 7x by 2022. Greater interest
expense will reduce cash generation somewhat but we forecast
positive free cash flow for the year on strong bookings/revenue
growth. We expect the EBITDA contribution of Deep Secure to be
minimal.

"We believe Forcepoint's strong bookings growth across commercial
and government segments in the first quarter of 2021 demonstrates
its ability to grow revenue in the mid-single-digit percentage
range for 2021. We believe that strong first quarter performance
augurs upside to our previous expectation of low-single-digit
percentage growth. Comparatively increased revenue growth coupled
with strong execution of various cost-saving initiatives, should
result in EBITDA margin expansion to the 12%-14% range by 2021, in
our view. Moreover, the company has increased its gross synergy
target to $81 million (inclusive of the impact from recent
acquisitions), and management has indicated further potential
upside over the next 12 months. That said, we expect the
combination of lower R&D spending and other cost cuts, including
sales force optimization and outsourcing services to low-cost
locations (like India), will support significant EBITDA margin
expansion in the coming quarters. Subsequently, we forecast
reported free operating cash flow (FOCF) generation to be modestly
positive in fiscal 2021, which should increase to over $25 million
by fiscal 2022."

Assumptions

-- Global GDP growth of about 5.7% and 4.0% in 2021 and 2022.

-- U.S. GDP growth of about 6.5% and 3.1% in 2021 and 2022.

-- S&P expects global IT spending will grow by 4% in 2021,
compared to 1.7% decline in 2020.

-- Forcepoint will report revenue growth in the
mid-single-digit-percent range for 2021 and beyond, with stronger
bookings across the Government segment than the Commercial
segment.

-- Higher Government segment bookings will be driven by growing
strategic importance of insider threat risk from the proliferation
of data transmitted between classified and unclassified networks.

-- Commercial bookings growth will be attributable to growth in
core cloud, Secure Web Gateway, Data Loss Protection, and Next-Gen
Firewall products, but will face challenges from greater relative
competition.

-- Adjusted EBITDA margins will expand to to the low-double-digit
area by 2021, and to approximately 14% by 2022, as planned
synergies go into effect.

-- Capital expenditures (including software development costs) of
about $18 million annually.

-- Debt amortization payments of about $6.3 million on first-lien
term loan.

Based on the above assumption S&P arrives at the following:

-- S&P Global Ratings' leverage in the 8x range at the end of
fiscal 2021, declining to approximately 7x by 2022.

-- EBITDA interest coverage in 2x-3x range for 2021/2022.

-- Free operating cash flow/debt of over 5% by 2022.

S&P said, "The stable outlook on Forcepoint reflects our
expectation that the company will improve profitability
considerably over the next 12 months through expense reductions,
although we expect margins to remain steady yet weaker than other
peers in this space beyond 2022. We forecast stable,
low-single-digit-percent organic revenue growth based on mid- to
high-single-digit-percent growth in the company's highly
specialized government business partially offset by slower growth
in the enterprise segment.

"We could lower the rating if Forcepoint cannot expand margins from
current levels, resulting in persistently weak or negative free
cash flow. Although the company's high level of historic
operational independence from Raytheon limits event risk from the
separation, we see potential for go-to-market disruption from
significant cuts and restructuring of the firm's sales force. Given
the firm's current weak profitability, modest revenue declines
could impair cash flow and lead to a downgrade.

"Given Forcepoint's trailing leverage of over 9x and the potential
disruption from significant sales and marketing headcount cuts, an
upgrade is unlikely in the near term. Over the longer term, we
would consider an upgrade if the company expands margins and grows
EBITDA such that it sustains leverage below 7x and free cash flow
to debt of at least 3%. Additionally, we would look to limited
acquisition activity and conservative shareholder returns by the
financial sponsor for an upgrade."



PARK PLACE: Seeks to Hire Curd Galindo & Smith as Legal Counsel
---------------------------------------------------------------
Park Place Commercial SPE, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Curd Galindo & Smith, 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 and the
continued operation of its business and management of its
property;

   b. preparing legal papers;

   c. preparing a Subchapter V plan of reorganization;

   d. assisting the Debtor in complying with the guidelines set by
the Office of the U.S. Trustee;

   e. assisting the Debtor in prosecuting any adversary actions,
claims, objections or contested matters; and

   f. other legal services.

Curd Galindo & Smith's hourly rates are as follows:

     Attorneys             $500 per hour
     Associates            $275 per hour
     Paralegals            $125 per hour

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

The retainer fee is $54,000.

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

The firm can be reached at:

     Jeffrey B. Smith, Esq.
     Curd Galindo & Smith, LLP
     301 East Ocean Boulevard, Suite 1700
     Long Beach, CA 90802
     Tel: (562) 624-1177
     Fax: (562) 624-1178
     Email: jsmith@cgsattys.com

                  About Park Place Commercial SPE

Arcadia, Calif.-based Park Place Commercial, SPE, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. C.D.
Calif. Case No. 21-11463) on Feb. 24, 2021.  At the time of the
filing, the Debtor had total assets of between $50 million and $100
million and total liabilities of between $10 million and $50
million.  Judge Julia W. Brand oversees the case.  Curd Galindo &
Smith, LLP is the Debtor's legal counsel.


PARK PLACE: Seeks to Tap Cushman & Wakefield as Real Estate Broker
------------------------------------------------------------------
Park Place Commercial SPE, LLC seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
Cushman & Wakefield of California, Inc.

The Debtor requires a real estate broker to market for sale its
real property known as Hotel Constance, a 161-room full service
hotel in Pasadena, Calif.

The firm will be paid a commission of 1 percent of the total sales
price.

Steven Marcussen, an executive director at Cushman & Wakefield,
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 E. Marcussen
     Cushman & Wakefield of California, Inc.
     900 Wilshire Blvd. Suite 2400
     Los Angeles, CA 90017
     Tel: (213) 629-6550
     Email: marcussen@cushwake.com

                  About Park Place Commercial SPE

Arcadia, Calif.-based Park Place Commercial, SPE, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. C.D.
Calif. Case No. 21-11463) on Feb. 24, 2021.  At the time of the
filing, the Debtor had total assets of between $50 million and $100
million and total liabilities of between $10 million and $50
million.  Judge Julia W. Brand oversees the case.  Curd Galindo &
Smith, LLP is the Debtor's legal counsel.


PATRIOTS ENVIRONMENTAL: Court Extends Cash Access to August 20
--------------------------------------------------------------
Judge Elizabeth D. Katz authorized Patriots Environmental Corp. to
use cash collateral through August 20, 2021.  The hearings set for
June 16 and July 12, 2021, are continued for non-evidentiary
hearings on August 20 at 10 a.m., which will be conducted
telephonically.

The Debtor's authority to use cash collateral is given under the
same terms and conditions as those granted previously.  A copy of
the order is available for free at https://bit.ly/3vOyYid from
PacerMonitor.com.

The Court's decision was in response to the request of the Debtor,
its affiliate Demo Realty Co. Inc., and Rockland Lease Funding
Corp., to continue the hearings as well as the related deadlines
while they fashion a proposed motion to sell pursuant to Section
363 of the Bankruptcy Code.  The Parties have reached a tentative
settlement agreement that would resolve the July 12 Valuation
hearing and the entire Adversary Proceeding in 20-4045-EDK, which
the Debtors brought against Rockland Lease Funding in December
2020.

                About Patriots Environmental Corp.

Patriots Environmental Corp. --
http://www.patriotsenvironmental.com/-- specializes in site
development and remediation, asbestos abatement, hazardous material
removal, and general demolition. The Company was founded in 1996
and is located in Oxford and Worcester, Massachusetts.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Mass. Case No. 20-40158) on January 31,
2020.  On the same day, affiliate, Demo Realty Co., Inc., sought
Chapter 11 protection (Bankr. D. Mass. Case No. 20-40159).  The
cases are jointly administered.

In the petitions signed by Ronald H. Bussiere, president, each of
the Debtors disclosed up to $50,000 in assets and up to $10 million
in liabilities.

Vladimir von Timroth, Esq., at the Law Office of Vladimir von
Timroth, represents the Debtors.  Judge Elizabeth D. Katz oversees
the cases.



PEDFA: S&P Alters Outlook to Stable, Affirms 'B+' Bonds Rating
--------------------------------------------------------------
S&P Global Ratings revised the outlook to stable from negative and
affirmed its 'B+' underlying rating (SPUR) on the Pennsylvania
Economic Development Financing Authority's (PEDFA or the authority)
$115 million--bonds outstanding and accreted interest--series 2013A
senior parking revenue bonds.

"The outlook revision reflects our expectation that the authority
will be able to manage its financial metrics at levels consistent
with the current rating as activity levels recover, despite
weakened revenue performance in fiscal 2020 and estimated for
fiscal 2021, due to the effects of the COVID-19 pandemic," said S&P
Global Ratings credit analyst Kevin Archer. "Overall, parking
activity levels of the system have improved somewhat from lows
experienced in 2020 as the local economy continues to recover and
due to ongoing vaccination progress."

S&P said, "We could raise the rating if the parking system is able
to regain structural balance and demonstrates a sustained ability
to meet all of its financial obligations.

"We could lower the rating if we believe parking demand will remain
depressed due to a slower economic recovery than currently
expected, resulting in a weakening of market position or financial
metrics."

The bonds financed the acquisition of various off-street and
on-street parking assets from the Harrisburg Parking Authority and
the city of Harrisburg in Harrisburg, Pa., and are secured by gross
revenues of the parking system. The series 2013A bonds have a debt
service reserve fund satisfied by a surety from Assured Guaranty
Municipal Corp. (AGM). Currently, the parking system has a
consolidated, all-inclusive debt position of approximately $346.5
million to include bonds payable, promissory notes, accreted
interest, and capital lease obligations.



PIKEWOOD INC: Unsecureds Will Get 10% to 12% in Plan
----------------------------------------------------
Pikewood, Inc., submitted an Amended Plan of Reorganization.

The financial projections show that the Debtor will have projected
disposable income for the period described in Sec. 1191 (c)(2) of
$360,000.

This Plan of Reorganization under chapter 11 of the Bankruptcy Code
proposes to pay creditors of Pikewood from operations and future
income.

Class 3 Non-priority unsecured creditors will receive regular
post-confirmation distributions of the Debtor's disposable income,
which payments shall be made by the Trustee on a regular basis. The
Debtor projects that unsecured creditors will receive approximately
10% to 12% of the amount of their respective allowed claims. Class
3 is impaired.

A copy of the Disclosure Statement is available at
https://bit.ly/3gu4ugW from PacerMonitor.com.

                         About Pikewood Inc.

Pikewood, Inc.  is the operator of a Minuteman Press franchise,
which has two locations, in Allentown and Bethlehem, Pennsylvania.
The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Pa. Case No. 21-10595) on March 11, 2021.  David
A. Pike, vice president, signed the petition.  In its petition, the
Debtor disclosed assets of $113,419 and liabilities of $3,039,125.

Judge Patricia M. Mayer oversees the case.

Fitzpatrick Lentz & Bubba, P.C., is the Debtor's legal counsel.


QUANTUM HEALTH: S&P Rates New $300MM First-Lien Term Loan 'B-'
--------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level rating and '3'
recovery rating to Quantum Health Inc.'s proposed $300 million
first-lien term loan maturing December 2027, as part of a repricing
transaction. The '3' recovery rating indicates its expectation of
meaningful (50%-70%; rounded estimate: 50%) recovery in the event
of a payment default.

S&P said, "Our 'B-' issuer credit rating on Quantum Health Inc. is
unchanged and continues to reflect the small scale and narrow focus
as a provider of care navigation and care coordination services to
self-insured employer health insurance plans, as well as the
inherent vulnerability of competing with giant health insurance
companies (and their affiliates) that provide related services.

"The rating also reflects our expectation for high adjusted debt
leverage of about 8.5x-10x and for the company to generate a free
operating cash flow deficit for fiscal year ending February 2022.

"The stable outlook reflects our expectation that revenue will
increase by more than 10% annually, adjusted EBITDA margins will
gradually improve within the mid-teens range, and that high
interest expense and elevated capital spending will result in
modest free operating cash flow deficits over the next 18 months,
before turning positive in 2023."

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- Quantum Health's capital structure comprises a $60 million
revolving credit facility (undrawn) and a $300 million first-lien
term loan.

-- S&P's hypothetical default scenario contemplates a default
occurring in 2023, likely stemming from increased competition,
pressuring margins, leverage, and leading to sustained free cash
flow deficits and constrained liquidity.

-- S&P assumes the company would reorganize in the event of
default, or possibly be acquired by an insurance company for its
know-how. It applies a 5.5x multiple (consistent with the multiples
S&P uses for peers) to its estimate of emergence EBITDA.

Simulated default assumptions

-- Simulated year of default: 2023
-- EBITDA at emergence: $37 million
-- EBITDA multiple: 5.5x

Simplified waterfall

-- Net enterprise value after administrative expenses (5%): $203
million

-- Obligor/nonobligor valuation split (%): 100/0

-- Estimated first-lien debt: $357 million

-- Value available for first-lien claim: $193 million

    --Recovery expectations: 50%-70% (rounded estimate: 50%)

Note: All debt amounts include six months of prepetition interest.



RIGHT ON BRANDS: Posts $603K Net Loss in Quarter Ended Sept. 30
---------------------------------------------------------------
Right On Brands, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
attributable to the company of $603,044 on $9,451 of revenues for
the three months ended Sept. 30, 2020, compared to a net loss
attributable to the company of $751,399 on $56,783 of revenues for
the three months ended Sept. 30, 2019.

For the six months ended Sept. 30, 2020, the Company reported a net
loss attributable to the company of $809,668 on $20,581 of revenues
compared to a net loss attributable to the company of $1.52 million
on $208,657 of revenues for the six months ended Sept. 30, 2019.

As of Sept. 30, 2020, the Company had $41,165 in total assets,
$2.34 million in total liabilities, and $2.30 million in total
stockholders' deficit.

The Company has incurred operating losses since inception and has
negative cash flow from operations.  As of Sept. 30, 2020, the
Company had a working capital deficit of $2,296,000, and incurred a
net loss of $810,000 for the six months ended Sept. 30, 2020.
Additionally, the Company's operations utilized $133,000 in cash
during the six months ended Sept. 30, 2020, while it received
$67,000 in cash from financing activities.  As a result, the
Company's continuation as a going concern is dependent on its
ability to obtain additional financing until it can generate
sufficient cash flows from operations to meet itd obligations.  The
Company intends to continue to seek additional debt or equity
financing to continue our operations, but there can be no assurance
that such financing will be available on terms acceptable to it, if
at all.

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

https://www.sec.gov/Archives/edgar/data/1580262/000147793221004066/rton_10q.htm

                   About Right on Brands, Inc.

Right on Brands, Inc.'s business is conducted through its
wholly-owned subsidiaries, Humbly Hemp, Endo Brands, and Humble
Water Company. Humbly Hemp sells and markets a line of hemp
enhanced snack foods. Humble Water Company is in a partnership with
Springhill Water Co. to develop a line of High Alkaline, Natural
Mineral Water, and a bottling and packaging facility.  Endo Brands
creates and markets a line of CBD consumer products and through
ENDO Labs, a joint venture with Centre Manufacturing, creates white
label products and formulations for CBD brands. Right On Brands is
at the focus of health and wellness.

Right on Brands reported a net loss attributable to stockholders of
the company of $6.08 million for the year ended March 31, 2019,
compared to a net loss attributable shareholders of the company of
$804,146 for the year ended March 31, 2018.

Turner, Stone & Company, L.L.P., in Dallas, Texas, the Company's
auditor since 2019, issued a "going concern" qualification in its
report dated July 24, 2019, citing that the Company has suffered
recurring losses since inception and has a significant working
capital deficiency both of which raise substantial doubt about its
ability to continue as a going concern.


ROYAL BLUE REALTY: Gets Interim OK to Use Deutsche Bank's Cash
--------------------------------------------------------------
Judge Lisa G. Beckerman authorized Royal Blue Realty Holdings, Inc.
to use cash collateral, on an interim basis, to pay authorized
expenses pursuant to the approved budget, through the earliest to
occur of:

a. July 20, 2021;

b. the entry of an order:

    * dismissing the Debtor's Chapter 11 case;

    * converting the case to a case under Chapter 7;

    * appointing a trustee or an examiner with expanded powers with
respect to the Debtor's estate;

    * reversing, vacating, or otherwise amending, supplementing, or
modifying the current Order; or

    * granting relief from the automatic stay to any creditor
(other than Deutsche Bank National Trust Company) holding or
asserting a lien in the Prepetition Collateral; and

c. the Debtor's breach or failure to comply with any material term
of the current interim order after receipt of at least five
business days' notice to cure the default.

Deutsche Bank National Trust Company may have an interest in the
cash collateral, in its capacity as Trustee for:

  -- American Home Mortgage Asset Trust 2006-6 Mortgage-Backed
PassThrough Certificates, Series 2006-6, and

  -- American Home Mortgage Asset Trust 2007-1 Mortgage-Backed
Pass-Through Certificates, Series 2007-1.

Deutsche Bank asserts mortgage liens on and security interests in
the Debtor's nine residential apartments (comprised of tax lots in
Block 604 numbered 1001, 1085, 1087, 1088, 1089, 1090, 1091, 1092,
and 1094) and the rents or other proceeds derived from those
apartments, including funds collected by Elaine Shay, the state
court-appointed receiver.

Judge Beckerman ruled that Deutsche Bank is granted valid, binding,
enforceable, and automatically perfected post-petition liens on all
property of the Debtor and the Debtor's estate.  The liens are
granted to the extent that Deutsche Bank's liens on the Prepetition
Collateral as of the Petition Date were valid and enforceable and
in the continuing order of priority existing as of the Petition
Date, and only to the extent of the diminution of their value from
the Petition Date.

As additional adequate protection of Deutsche Bank's asserted
interest in the Prepetition Collateral, the Debtor shall (a)
maintain all of its insurance policies; (b) make timely payment of
all property taxes, common charges, and assessments relating to the
Prepetition Collateral; and (c) provide counsel for Deutsche Bank,
by no later than the 20th day of each month, reports showing the
Debtor's income and expenses of the preceding month related to the
Prepetition Collateral.

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

The final hearing is scheduled for July 20, 2021, at 10 a.m.

Counsel to Deutsche Bank National Trust Company as Trustee for (i)
American Home Mortgage Asset Trust 2006-6 Mortgage-Backed
Pass-Through Certificates, Series 2006-6 and (ii) for American Home
Mortgage Asset Trust 2007-1 Mortgage-Backed Pass-Through
Certificates, Series 2007-1:

     Bryan Cave Leighton Paisner LLP
     1290 Avenue of the Americas
     New York, NY 10104
     Telephone: (212) 541-2034

                 About Royal Blue Realty Holdings

Royal Blue Realty Holdings, Inc., holding business at 162-174
Christopher Street, New York, NY, is primarily engaged in
renting and leasing real estate properties.  Royal Blue filed a
Chapter 11 petition (Bankr. S.D. N.Y. Case No. 21-10802) on April
26, 2021.

As of the Petition Date, the Debtor estimated between $1 million to
$10 million in assets, and between $10 million to $50 million in
liabilities.  The petition was signed by Andrew Nichols, chief
restructuring officer.

Davidoff Hutcher & Citron LLP represents the Debtor as counsel.

Judge Hon. Lisa G. Beckerman oversees the case.

Elaine Shay was appointed as temporary receiver with respect to the
Debtor by order of the Supreme Court of New York on March 9, 2021.



ROYAL CARIBBEAN: S&P Rates New $650MM Senior Unsecured Notes 'B'
----------------------------------------------------------------
S&P Global Ratings assigned its 'B' issue-level rating to Royal
Caribbean Cruises Ltd.'s proposed $650 million senior unsecured
notes due in 2026. The recovery rating is '4', reflecting S&P's
expectation for average (30%-50%; rounded estimate: 35%) recovery
for noteholders in the event of a payment default.

S&P said, "Royal intends to use proceeds from the notes primarily
to refinance $620 million in senior secured notes issued by Royal's
wholly owned subsidiary Silversea Cruise Finance Ltd. Our 'B'
issuer credit rating and negative outlook on Royal are unchanged.
Notwithstanding our forecast for credit measures and operating cash
flow generation to be unsustainable through 2021, we believe its
credit measures could improve to more sustainable levels in 2022.
Furthermore, we believe Royal has sufficient liquidity to weather a
slow resumption of sailing this year.

"Despite sufficient liquidity and Royal's recent gradual resumption
of operations, we continue to believe substantial uncertainty
remains as to Royal's ultimate recovery path, because of how
consumers and health authorities such as the U.S. Centers for
Disease Control and Prevention may respond to continued flare-ups
or waves of the COVID-19 virus even as consumers get vaccinated,
continued border and port closures in certain cruise markets, and
potential additional suspensions of cruises or more stringent
operating restrictions in certain markets. Therefore, risks remain
about Royal's ability to ramp up EBITDA generation through 2022 to
support material deleveraging and drive sufficient cash flow to
partly address large calls on cash in 2022. These include sizable
amortization payments and debt maturities, maintenance capital
spending across its fleet of ships, and our expectation for two
large ship deliveries. Royal has committed financing for about 80%
of the cost of the ships."

ISSUE RATINGS - RECOVERY ANALYSIS

Key analytical factors

-- S&P assigned its 'B' issue-level rating and '4' recovery rating
to Royal's proposed $650 million senior unsecured notes. The '4'
recovery rating reflects our expectation for average (30%-50%;
rounded estimate: 35%) recovery for noteholders in the event of a
payment default.

-- S&P's 'BB-' issue-level rating on Royal's $3.32 billion senior
secured notes is unchanged. The '1' recovery rating reflects its
expectation for very high (90%-100%; rounded estimate: 95%)
recovery.

-- S&P's 'B+' issue-level rating on Royal's guaranteed unsecured
notes and revolving credit facilities its expectation for
substantial (70%-90%; rounded estimate: 85%) recovery. While S&P's
estimated recovery on the guaranteed unsecured notes would indicate
a recovery rating of '1' (90%-100% recovery expectation), it caps
its recovery ratings on unsecured debt issued by companies it rates
in the 'B' category at '2'. The cap addresses that these creditors'
recovery prospects are at greater risk of being impaired by the
issuance of additional priority or pari passu debt before default.

-- S&P's 'B' issue-level rating and '4' recovery rating on Royal's
unsecured and unguaranteed debt are unchanged. However, recovery
prospects for Royal's unsecured and unguaranteed debt may be
impaired if the company incurs further additional unsecured and
unguaranteed debt.

S&P said, "We updated our valuation approach to a combination of
enterprise valuation (EV) for Royal and a discrete asset value
(DAV) for its Silversea subsidiary. Our updated valuation
incorporates residual value from Silversea after satisfying
outstanding ship-related debt that will be available to help cover
unsecured and unguaranteed claims at Royal. We previously did not
assume there would be any residual value available to Royal from
Silversea after satisfying Silversea's debt claims, including the
secured notes Royal is refinancing."

Certain of Royal's subsidiaries pledge specific collateral and
provide guarantees of various priorities to different parts of the
capital structure. S&P said, "In our analysis, recovery prospects
for Royal's debt instruments that benefit from guarantees reflect
the value we attribute to the applicable guarantor subsidiaries
along with the priority of the guarantee(s) supporting the
instrument. Recovery prospects for debt instruments that lack
subsidiary guarantees reflect their pro rata share of the value we
attribute to the parent on a stand-alone basis and the residual
value, if any, from guarantor subsidiaries after accounting for
debt they guarantee." Value from these subsidiaries is available to
cover specific claims on a first-, second-, or third-priority
basis. Specifically:

  --Royal's secured notes are secured by certain collateral,
including 28 ships, up to an amount permitted by the debt
agreements. The secured notes also benefit from a guarantee from
certain of Royal's subsidiaries, including Celebrity Cruises
Holdings Inc. and Celebrity Cruises Inc. Under our analysis, the
pledged collateral covers about half the estimated secured claims
at default. S&P believes the remaining secured notes claims at
default would be covered by unsecured guarantees.

  --Royal's guaranteed unsecured notes and committed (but undrawn)
$700 million, 364-day term loan are guaranteed by Royal's RCI
Holdings LLC subsidiary, which holds seven vessel-owning
special-purpose vehicles. Under S&P's analysis the guarantees from
RCI Holdings fully cover the estimated guaranteed unsecured notes
and term loan balance (which we assume is drawn) at default.

  --Royal's unsecured revolvers, $861.5 million term loan, and
certain other specified pieces of debt in the capital structure
benefit from a first-priority guarantee from the RCL Holdings LLC,
Torcatt Enterprises S.A., RCL Holdings Cooperatief UA, RCL Cruises
Ltd., and RCL Investments Ltd. subsidiaries, and a second-priority
guarantee from RCI Holdings LLC. Under S&P's analysis, these
guarantees fully cover the estimated revolvers, $861.5 million term
loan ($554 million outstanding assumed at default), and other
specified claims at default.

  --Royal's export credit agreement (ECA) debt, relating to various
ship-specific financings, benefits from a first-priority guarantee
from Celebrity Cruise Lines Inc. (parent of secured notes
guarantors Celebrity Cruise Holdings Inc. and Celebrity Cruises
Inc.), a second-priority guarantee from RCL Holdings LLC, Torcatt
Enterprises S.A., RCL Holdings Cooperatief UA, RCL Cruises Ltd.,
and RCL Investments Ltd., and a third-priority guarantee from RCI
Holdings LLC. S&P said, "Under our analysis, these guarantees do
not fully cover our estimate of outstanding ECA debt at default,
which includes incremental ECA borrowings based on our assumption
for ship deliveries over the next few years. We assume any
deficiency not covered by guarantees would rank pari passu with all
of Royal's unsecured and unguaranteed debt."

  --Royal's unsecured and unguaranteed debt benefit from unpledged
value at the parent, residual value from its Silversea subsidiary,
and residual value from other subsidiaries after accounting for
collateral pledges and guarantees provided to other pieces of debt
in the capital structure. Under S&P's analysis, this value covers
only a portion of estimated unsecured, unguaranteed, and pari passu
deficiency claims at default.

Simulated default assumptions

-- S&P's simulated default scenario considers a default by 2024,
reflecting a significant decline in cash flow from permanently
impaired demand for cruises following negative publicity and travel
advisories for cruising during the COVID-19 pandemic, a prolonged
economic downturn, and/or increased competitive pressures.

-- S&P estimates gross enterprise value at emergence of about
$16.3 billion, reflecting our Royal EV of $15.5 billion and its
Silversea DAV of $800 million.

-- S&P arrives at its Royal EV by applying a 7x multiple to our
estimate of EBITDA at emergence. This multiple is at the high end
of its range for leisure companies to reflect Royal's good position
as the second-largest global cruise operator, a small but
underpenetrated part of the overall travel and vacation industry,
and its high-quality brands.

-- The value from Silversea reflects our estimate of the residual
DAV after satisfying our estimate of claims issued at Silversea
outstanding at default. S&P's calculation of the DAV at Silversea
reflects discounts (20%-50% depending on the age of the ship)
applied to the appraised value or costs of Silversea's ships
including the recently delivered Silver Moon and the Silver Dawn,
which is expected to be delivered in the fourth quarter of this
year. S&P estimates claims at default at Silversea comprise largely
amounts outstanding under the financings for the Moon and Dawn.

--S&P attributes its estimate of gross enterprise value at
emergence to various parts of the capital structure based on its
understanding of the contribution by asset value of the parent and
its various subsidiaries that provide security and/or guarantees.

-- S&P understands Silversea does not guarantee any debt issued by
Royal or its other subsidiaries. Therefore, S&P assigns all the DAV
at Silversea to the parent.

S&P assumes of its estimated gross enterprise value at emergence:

--Approximately 47% is available to cover the secured notes;

--About 29% is available to cover the guaranteed unsecured notes
and committed $700 million term loan facility;

--Just under 10% is available to cover the guaranteed revolvers and
certain other specified pieces of unsecured debt; and

--About 15% is available to cover remaining unsecured and
unguaranteed debt and pari passu claims that aren't fully covered
by the applicable guarantees.

In S&P's analysis, any claims of guaranteed debt not fully covered
by the applicable guarantees rank pari passu with all of Royal's
unsecured and unguaranteed debt.

-- S&P includes in unsecured claims additional tranches of loans
recently entered into by Royal and various export credit agencies,
as well as new ship debt that S&P expects it to incur before the
year of default.

-- S&P assumes Royal's $700 million, 364-day term loan facility is
drawn at default.

-- S&P assumes Royal's revolvers are 85% drawn at default.

Simplified waterfall

-- Emergence EBITDA: $2.2 billion

-- EBITDA multiple: 7x

-- Gross enterprise value excluding Silversea: $15.5 billion

-- Residual gross DAV at Silversea: $800 million

-- Total gross enterprise value: $16.3 billion

-- Net enterprise value after administrative expenses (5%): $15.5
billion

-- Total value attributed to entities securing and guaranteeing
the secured notes: $7.2 billion

-- Estimated secured debt at default: $3.5 billion

    --Recovery expectation: 90%-100% (rounded estimate: 95%)

-- Residual value: $3.7 billion

-- Residual value (attributed to Celebrity Cruises Holdings Inc.
and Celebrity Cruises Inc.) available for ECA debt that has a
first-priority guarantee from Celebrity Cruise Lines Inc.: $1.4
billion

-- Residual value (attributed to entities other than Celebrity
Cruises) available for unsecured and unguaranteed debt at parent
Royal Caribbean Cruises Ltd.: $2.3 billion

-- Total value attributed to entities guaranteeing the guaranteed
unsecured notes and $700 million credit facility: $4.5 billion
Estimated guaranteed unsecured notes and $700 million term loan
balance at default: $1.8 billion

    --Recovery expectation: Capped at 70%-90% (rounded estimate:
85%)

-- Residual value available for second-priority guaranteed debt
(revolvers, $861.5 million term loan, and certain other pieces of
debt): $2.8 billion

-- Total value attributed to entities providing a first-priority
guarantee to Royal's revolvers, $861.5 million term loan, and
certain other specified pieces of guaranteed debt, and value from
second-priority guarantees: $4.3 billion

-- Estimated revolver, term loan and other certain guaranteed
balances at default: $3.3 billion

    --Recovery expectation: Capped at 70%-90% (rounded estimate:
85%)

-- Residual value available for second-priority guaranteed debt
(ECA debt): $900 million

-- Total value available to ECA debt from first- and second-
priority guarantees: $2.3 billion

-- Estimated ECA debt at default: $9.8 billion

-- ECA deficiency claims that are pari passu to Royal's unsecured
and unguaranteed debt: $7.5 billion

-- Total value attributed to the parent and remaining enterprise
value from subsidiaries that provide guarantees and collateral:
$4.6 billion

-- Estimated unsecured, unguaranteed and pari passu deficiency
claims at default: $13 billion

    --Recovery expectation: 30%-50% (rounded estimate: 35%)

All debt amounts include six months of prepetition interest.



SPINEGUARD INC: All Classes to Be Paid in Full in Plan
------------------------------------------------------
Spineguard, Inc., filed with the U.S. Bankruptcy Court for the
District of Delaware a Disclosure Statement for Chapter 11 Plan of
Reorganization dated June 17, 2021.

The Debtor is a wholly-owned subsidiary of SpineGuard, S.A.
("Parent"), a publicly-traded joint stock company that is based in,
and was formed under the laws of, the nation of France. On or about
February 5, 2020, Parent initiated a "Safeguard Proceeding," which
is, in some respects, the French equivalent of a chapter 11 case,
in the Commercial Court of Creteil, in France.

The Parent's decision to initiate the Safeguard Proceeding was
driven by the need for relief from the steep principal amortization
requirements of the Subscription Agreement, which amortization
requirements had then become operative. The Safeguard Proceeding
has since been concluded on the basis of a settlement between the
Parent and the Bondholders.

The Parent, Spineguard, and the Bondholders have been in
negotiations regarding a debt restructuring for much of the time
between the Petition Date and the filing of this Disclosure
Statement. Those negotiations have resulted in a settlement that is
embodied in the Debtor's Plan.

Class 1 consists of the Secured Claim of the Bondholders. This
Class is impaired under the Plan. This Claim will be paid in full,
together with interest at the non-default, contract rate.

Class 2 consists of General Unsecured Claims. These Claims are not
impaired under the Plan. They will be paid in full on the Effective
Date.

Class 3 consists of the Equity Interest Holder. These interests are
not impaired under the Plan.

The Debtor strongly believes that the Plan passes the feasibility
test based upon its conservative financial projections while the
Debtor cannot absolutely warrant that the Plan is feasible, and
while this Plan, like any other plan of reorganization that is tied
to the continued viability and profitability of the debtor, is
subject to a number of risk factors.

Under the Plan, all creditors in all classes will be paid in full.
Hence, by definition, such creditors will receive not less than
they would receive in a chapter 7 case. For this reason a formal
"Liquidation Analysis" (which would be highly speculative in any
event) is unnecessary. In the opinion of the Debtor, the Plan meets
the requisite "Best Interests Of Creditors Test."

Distributions to creditors contemplated under the Plan are
contingent upon many assumptions, most of which are related to the
Debtor's ability to maintain and/or exceed its current state of
profitability. This ability is subject to many risk factors
including but not limited to war, insurrection, pandemic, acts of
God, competition from other companies, recession, general economic
conditions, etc.

A full-text copy of the Disclosure Statement dated June 17, 2021,
is available at https://bit.ly/2Se4Df7 from PacerMonitor.com at no
charge.

Counsel to the Debtor:

     Mary F. Caloway, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     919 North Market Street, 17th Floor
     Wilmington, DE 19801
     Tel: (302) 652-4100
     Fax: (302) 652-4400

        -and -

     Anthony J. Dutra
     Neal L. Wolf, Esq.
     Hanson Bridgett LLP
     425 Market Street, 26th Floor
     San Francisco, CA 94105
     Tel: (415) 777-3200
     Fax: (415) 541-9366  

                       About Spineguard Inc.

Based in San Francisco, California, SpineGuard, Inc. --
https://www.spineguard.com/ -- is an importer and distributor of
single-use, disposable, Dynamic Surgical Guidance (DSG) instruments
that measure the density of the tissue and enable surgeons to drill
holes, safely and without damaging nerves, into the pedicles of a
vertebral body in the spine during spinal fusion surgery.

A wholly-owned subsidiary of SpineGuard, S.A., SpineGuard, Inc.,
filed a Chapter 11 petition (Bankr. D. Del. Case No. 20-10332) on
Feb. 13, 2020.  In the petition signed by Steve McAdoo, general
manager, USA, the Debtor estimated between $1 million and $10
million in both assets and liabilities.  Judge John T. Dorsey is
assigned to the case.  Hanson Bridgett LLP is the Debtor's counsel.
  


STEREOTAXIS INC: Joe Kiani Has 9.99% Stake as of June 9
-------------------------------------------------------
Joe Kiani disclosed in a Schedule 13G filed with the Securities and
Exchange Commission that as of June 9, 2021, he beneficially owns
7,540,515 shares of common stock of Stereotaxis, Inc., which
represents 9.99 percent of the shares outstanding.  A full-text
copy of the regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/1228621/000122862121000004/stxs-schedule13gx2021.htm

                         About Stereotaxis

Based in St. Louis, Missouri, Stereotaxis, Inc. --
http://www.stereotaxis.com-- designs, manufactures and markets an
advanced robotic magnetic navigation system for use in a hospital's
interventional surgical suite, or "interventional lab", that the
Company believes revolutionizes the treatment of arrhythmias by
enabling enhanced safety, efficiency, and efficacy for
catheter-based, or interventional, procedures. The Company's
primary products include the Genesis RMN System, the Odyssey
Solution, and related devices. The Company also offers to its
customers the Stereotaxis Imaging Model S x-ray System.

Stereotaxis reported a net loss of $6.65 million for the year ended
Dec. 31, 2020, compared to a net loss of $4.59 million for the year
ended Dec. 31, 2019. As of March 31, 2021, the Company had $58.82
million in total assets, $18.47 million in total liabilities, $5.58
million in convertible preferred stock, and $34.77 million in total
stockholders' equity.


TENABLE HOLDINGS: S&P Assigns 'B+' ICR, Outlook Stable
------------------------------------------------------
S&P Global Ratings assigned its 'B+' issuer credit rating to
U.S.-based software cybersecurity vulnerability management (VM)
provider, Tenable Holdings Inc.

S&P said, "We also assigned our 'B+' issue-level rating to Tenable
Inc.'s, a direct subsidiary of Tenable Holdings Inc., proposed
first-lien secured term loan. The recovery rating is '3'.

"The stable outlook reflects our expectation for the company to
increase revenues at or above the market rate for VM. We also
expect EBITDA margins to improve approximately 200 basis points
annually while maintaining strong free cash flow to debt metrics in
excess of 15%."

Tenable benefits from favorable industry dynamics and from its
number one market position as a pure play VM provider Tenable's
software allows customers to assess how secure their devises are
and continuously scan their on-premise and cloud environments to
look for vulnerabilities. Tenable's software is able to discover
and scan a number of devices (e.g., desktops, laptops, servers, web
applications, containers, and industrial control systems) connected
to a company's IT networks for vulnerabilities to determine if it
is susceptible to exploit. S&P said, "We predict Tenable's revenues
will continue to grow as VM becomes more critical for companies to
improve their cybersecurity risk and awareness. Tenable VM software
allows customers to compare their cyber risk scores to their
industry averages, and we view Tenable's 20-year history of data
collection and leading market position as a competitive advantage.
Tenable continues to build on its capabilities--as demonstrated by
its April 2021 acquisition of Alsid SAS, a company with active
directory scanning capabilities. A number of recent cyber-attacks
have targeted companies' active directories, so we believe there is
a cross-selling opportunity of this solution with Tenable's core
software products."

S&P said, "Tenable is the largest company dedicated to solely VM,
and we predict that its high research and development spending will
help ensure it maintains its leading market share in the sector. We
have observed there is a preference from customers for "best of
breed" IT solutions, and Tenable's revenues have continued to grow
above market rates in an increasing total available market (TAM)
environment over the past few years despite competition from
smaller players as well as from the large public cloud
infrastructure companies who offer basic VM features. We believe
competition will remain high over the next few years mainly between
the big three VM venders--Tenable, Qualys (not rated), and Rapid7
(not rated), which together make up more than 60% of VM industry
revenues. Competition could also escalate if larger technology
companies enter the VM space. In May 2021, Cisco announced the
acquisition of Kenna Security, a small VM vender. We do not view
the acquisition as an immediate threat to Tenable as Kenna's
revenues and market share are very small.

Despite Tenable having product revenue concentration on a few
software platforms, S&P views a product loss as very unlikely.
Demand for VM solutions remains healthy and IDC, a leading provider
of analytics and insights on the IT sector, expects the industry to
grow in the high-single digit percentage range over the next five
years. The company sells into many end-markets with no major
customer concentrations. The company did not experience any
material weaknesses during the early months of the COVID-19
pandemic in 2020 and was still able to increase its revenue during
the year. Revenues are very sticky. The company sells its products
on a reoccurring subscription model (94% of revenues are recurring
in nature and retention rates have been over 100% over the last
year). Tenable's clients are of high credit quality--including over
50% of the Fortune 500.

The stable outlook reflects the company's good revenue growth
prospects, improving profitability, and strong expected free cash
flow relative to its debt. S&P expects the company to de-lever to
the mid-5x area over the next year while maintaining strong FOCF to
debt in the 15% to 20% range.

S&P could lower its rating on Tenable if:

-- S&P expects the company will sustain S&P Global
Ratings-adjusted leverage above 6.5x for more than a year. This
could occur if the company makes larger-size acquisitions than it
has in the past, which require more time and risk to transition the
acquired companies to a positive EBITDA position;

-- The company adopts an aggressive financial policy including
shareholder returns such that adjusted leverage is sustained above
the same level.

While unlikely over the next year given the elevated leverage, S&P
could raise the rating if:

-- S&P expects the company will sustain leverage below 5x even
through possible acquisitions.



TEX-GAS HOLDINGS: Seeks to Hire Andrew Myers as Legal Counsel
-------------------------------------------------------------
Tex-Gas Holdings, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Texas to employ Andrew Myers, P.C. to
serve as legal counsel in its Chapter 11 case.

The firm will provide these services:

   a. assist, advise, and represent the Debtor relative to the
administration of the Chapter 11 case;

   b. assist, advise and represent the Debtor in analyzing the
Debtor's assets and liabilities, investigate the extent and
validity of liens and claims and participate in and review any
proposed asset sales or dispositions;

   c. attend meetings and negotiate with representatives of secured
creditors;

   d. assist the Debtor in the preparation, analysis and
negotiation of a plan of reorganization and disclosure statement;

   e. take all necessary action to protect and preserve the
interest of the Debtor;

   f. represent the Debtor in the adversary proceedings against
Fortune Insight Limited, Lui So Yuk, Sham Wai Bun, Brian Mitchell,
Jay L. Krysinik, and Clark A. Donat;

   g. appear before the bankruptcy court, appellate courts, and
other courts; and

   h. perform all other necessary legal services.

Andrew Myers' hourly rates are as follows:

     Shareholders             $335 to $700 per hour
     Associates               $275 to $455 per hour
     Paralegals               $135 to $210 per hour

The firm will receive reimbursement for out-of-pocket expenses
incurred.  It received a retainer in the amount of $30,000.

T. Josh Judd, Esq., a partner at Andrews Myers, disclosed in a
court filing that the firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     T. Josh Judd, Esq.
     Andrews Myers, P.C.
     1885 Saint James Place, 15th Floor
     Houston, TX 77056
     Tel: (713) 850-4200
     Email: jjudd@andrewsmyers.com

                      About Tex-Gas Holdings

Tex-Gas Holdings, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-80092) on June 1,
2021.  Elroy D. Fimrite, president of Tex-Gas Holdings, signed the
petition.  In the petition, the Debtor disclosed assets of between
$1 million and $10 million and liabilities of the same range.
Judge Jeffrey P. Norman oversees the case. Andrews Myers, P.C. is
the Debtor's legal counsel.


THERMON GROUP: S&P Alters Outlook to Stable, Affirms 'B' ICR
------------------------------------------------------------
S&P Global Ratings revised its outlook on Thermon Group Holdings
Inc., a provider of engineered industrial process heating
solutions, to stable from negative and affirmed its 'B' issuer
credit rating and 'B' issue-level rating on its senior secured
first-lien facilities. S&P's '3' recovery rating on the first-lien
facilities remains unchanged, indicating its expectation for
meaningful recovery (50%-70%; rounded estimate: 65%) in the event
of a default.

S&P said, "The stable outlook reflects our view that Thermon's
operating performance will continue to improve given its favorable
end market conditions, which will allow it to maintain S&P Global
Ratings-adjusted debt to EBITDA in the lower end of the 3x-4x area
over the next 12 months.

"Although the cyclical nature of Thermon's end markets caused a
higher level of decline in its revenue in calendar year 2020
(fiscal year 2021) relative to industrial peers that we rate, we
expect a return to growth this year. The gradual reopening of
economies has increased Thermon's access to its customers'
facilities (which were previously shut down during the pandemic),
leading to improvements in maintenance spending. We believe these
factors, coupled with its customers' need to maintain critical
assets, are helping to support the increase in its top-line growth.
In addition, although Thermon's upstream oil and gas exposure has
declined since the previous industrial downturn (16% of fiscal year
2021 revenue), we still view this exposure as meaningful. In our
opinion, the company's other end markets--including chemicals,
petrochemicals, commercial, and rail and transit--are also somewhat
cyclical, though we believe that the company has opportunity for
growth in these sectors."

Overall, Thermon derives 56% of its revenue from end markets that
are exposed to the chemical, petrochemical, natural gas, and power
segments. The company has shifted its focus toward growth
opportunities in the renewable energy space, including biofuels,
concentrated solar power, and wind power, as evidenced by its
recent contract awards with a biodiesel plant and an environmental
heating system in a copper mine. In addition, S&P believes there is
an opportunity for it to generate additional business from the need
for winterization in the power and natural gas sectors in advance
of the next winter season, given the weaknesses exposed by the
severe winter weather in Texas earlier this year.

S&P said, "While we forecast Thermon's revenue and EBITDA will
expand marginally in fiscal year 2022, we believe it will take
longer for it to return these figures to pre-COVID levels. The
company's S&P Global Ratings-adjusted EBITDA margins declined by
480 basis points year over year in fiscal year 2021 to 13.4% from
18.2%. This decline was due to a few unusual one-time items in the
fourth quarter of fiscal year 2021; however, we anticipate
Thermon's margins will return to the mid- to high-teens percent
range over the next 12 months. The reduction in the company's
EBITDA caused its S&P Global Ratings-adjusted debt to EBITDA to
rise to 4.4x in 2021, though we anticipate it will deleverage to
the 3x-4x area in fiscal year 2022.

"We anticipate Thermon will continue to generate consistent free
cash flow. Despite the difficult conditions, the company still
generated $22 million of free operating cash flow (FOCF) in 2021
and we expect it to generate $30 million-$35 million of FOCF in
2022. While we do not expect it to undertake any acquisitions in
the near term, we anticipate that Thermon will eventually deploy a
portion of its capital to fund bolt-on acquisitions.

"The stable outlook on Thermon reflects our view that it will
maintain leverage in the lower end of the 3x-4x area over the next
12 months. Over that time horizon, we also expect the company to
generate consistently positive FOCF."

S&P could lower its rating on Thermon if the conditions in its end
markets deteriorate significantly such that:

-- It sustains leverage above 5x;
-- It generates negative FOCF;
-- Its liquidity is pressured; or
-- It is unable to refinance its upcoming revolver maturity.

S&P said, "We could raise our rating on Thermon if it is able to
improve its operating performance and sustain leverage below 4x
through a business cycle, incorporating potential acquisitions and
shareholder returns. This also incorporates our view that its
credit metrics can be volatile and will be weaker during periods of
stress."



TIDAL POWER: S&P Assigns 'B+' Issuer Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings assigned its 'B+' issuer credit rating to both
Tidal Power Holdings LLC and APLP Holdings L.P. S&P also assigned
its 'BB-' issue-level and '2' recovery ratings to the co-issued
senior secured term loan and revolving credit facility.

The stable outlook reflects S&P's expectation of S&P Global
Ratings-adjusted debt to EBITDA of 2.0x–2.5x in 2021 and
1.5x–2.0x in 2022. These projected credit metrics are supported
by good visibility of contracted cash flow over the next few years
and projected debt paydown on the term loan from 100% excess cash
flow sweep.

Tidal Power Holdings LLC and APLP Holdings L.P. (Borrowing Group)
are both wholly owned affiliates of I Squared Capital--a global
infrastructure investment manager focusing on energy, utilities,
digital infrastructure, transport, and social infrastructure. I
Squared Capital used the proceeds from the $370 million term loan
issuance to fund its acquisition of Atlantic Power Corp. for a
total enterprise value of about $961 million and also for other
related expenses.

S&P said, "The 'B+' issuer credit rating on the Borrowing Group
reflects our assessment of the combined entity's limited scale
compared to IPP peers in the U.S. unregulated power industry and an
aggressive financial risk profile, primarily because the Borrowing
Group is fully owned by a financial sponsor.

"We assess the creditworthiness of both Tidal Power Holdings LLC
and APLP Holdings L.P. on a consolidated basis with cross default
provisions between the two companies and their assets to be pledged
as collateral for the term loan and revolving credit facility.

"The structure of the Borrowing Group is atypical for a corporate
entity because the ultimate parent of the Borrowing Group is not
rated. Typically, we would determine the credit quality of the
ultimate parent because we expect the parent company to govern the
financial policy and cash needs of the business. However, we delink
Tidal Power Holdings LLC and APLP Holdings L.P. from their parent
entities because, in our opinion, they benefit from governance
constraints that severely limit the parents' influence. In our
opinion, credit and structural provisions prevent the parent from
determining matters such as strategy, material change of business,
dividend payments and other material cash flow, and bankruptcy
filings. Consequently, even if the parent company experiences
significant credit stress, we expect this would have little to no
effect on the Borrowing Group's credit profile."

The Borrowing Group's operating portfolio consists of 15 power
generation assets, with only about 1.2 GWs of owned capacity. There
is significant visibility in the revenue profile for the assets in
the Borrowing Group in the medium term. This is because of the
significant proportion of cash flow being contracted via power
purchase agreements (PPAs) with creditworthy counterparties over
the next two to three years. These PPAs have a weighted-average
life of fewer than four years. However, following the expiration of
these contracts and slated decommissioning and sale of key assets,
the Borrowing Group will be exposed to increased merchant power
prices, especially if recontracting is unsuccessful in the medium
term. The contracted profile of the Borrowing Group's portfolio of
assets will drop about 50% between year-end 2021 and year-end 2022.
However, the Borrowing Group exhibits reasonable diversity in
exposure of counterparties, markets, and generating asset class.

S&P said, "We generally view IPPs with operations in various power
markets across multiple geographies more favorably because there is
better protection against risk factors that may affect one region
and its market dynamics more than another--such as unpredictable
weather conditions that can greatly influence the demand for and
price of power. Despite the 15 assets, there is concentration risk
of assets for the Borrowing Group because two assets contribute
more than 40% of projected EBITDA over the next few years. The
Borrowing Group does not compare favorably to other IPPs in its
peer group because of its scale. We typically view IPPs with large
retail operations that geographically and strategically complement
wholesale generation more favorably."

The Borrowing Group's gross margins over the next two to three
years primarily consist of contracted cash flow underpinned via
PPAs, capacity payments, and ancillary revenues from steam
generation. Furthermore, volatility is partially mitigated through
the contractual period of the PPAs because of a combination of fuel
supply, pass-through agreements, and indexing.

S&P said, "Our forecast adjusted debt-to-EBITDA ratio is
2.0x–2.5x in 2021 and 1.5x-2.0x in 2022, averaging about 2.0x in
our forecast period. We also forecast cash sweeps of at least $60
million-$80 million over the next few years. The debt reduction
effort is in part supported by the $45.2 million purchase and sale
in 2022 of Manchief (a 300 megawatt [MW] simple-cycle peaking
facility that is fully owned by the Borrowing Group) to the Public
Service Co. of Colorado. The Borrowing Group will use the proceeds
to reduce debt from the term loan. Furthermore, two assets,
Chambers Cogeneration L.P. (40% ownership by Tidal Power Holdings
LLC) and Cadillac Biomass Facility (100% ownership by Tidal Power
Holdings LLC) have nonrecourse project-level debt, which we
deconsolidate and do not include when assessing total leverage.

"Although these forecast metrics are stronger than those of the
Borrowing Group's peers and would often result in a better
assessment of the overall financial risk profile, we limit our
assessment based on the control by affiliates of I Squared Capital,
which we consider to be a financial sponsor. Financial
sponsor-owned entities may pursue an aggressive financial strategy
in using financial instruments to maximize returns. Consequently,
although forecast adjusted debt to EBITDA averages about 2x, we
limit our financial risk profile assessment at aggressive to
reflect the risk that additional leverage may be incurred.

"The stable outlook on Tidal Power Holdings LLC and APLP Holdings
L.P. reflects our expectation that adjusted debt to EBITDA will be
2.0x–2.5x in 2021 and will trend downward thereafter. The
projected credit metrics are partly supported by good visibility of
cash flow because of the large proportion of contracted revenues
and projected debt paydown on the term loan from the 100% excess
cash flow sweep.

"We could consider lowering the rating if our expectation of at
least $60 million-$80 million in cash flow sweep does not
materialize over the next 12 months. This may stem from
significantly higher-than-expected operating costs to maintain the
power assets in the portfolio.

"We view a higher rating as unlikely because of the Borrowing
Group's limited scale relative to IPP peers. We could consider
raising the rating if the entity substantially increases its scale
while reducing leverage via the cash flow sweep. An improvement in
credit metrics and higher-than-expected cash sweeps alone may not
support an upgrade because the sponsor could incur additional
debt."



WILDFIRE INC: Wants Final Cash Collateral Order Amended
-------------------------------------------------------
Wildfire, Inc. asks the U.S. Bankruptcy Court for the Central
District of California, Los Angeles Division, for entry of an order
amending the terms of the Final Cash Collateral Order by extending
the term of the Second Amended Final Cash Collateral Order from
June 19 through July 31, 2021, or the effective date of a plan
reorganization, whichever comes first, in accordance with the
budget.

The Debtor entered into a Stipulation with secured creditors
JPMorgan Chase Bank, NA and the United States Small Business
Administration.

The Stipulation contains these relevant terms:

     a) The Budget attached to the Second Amended Final Cash
Collateral Order is extended with the budget, which budget is
deemed incorporated by reference into the Second Amended Final Cash
Collateral Order.

     b) Except as modified by the Stipulation Re: Treatment of
JPMorgan Chase Bank, N.A.'s Claim Under Debtor's Chapter II Plan of
Reorganization [Dkt 84] and the Order Approving Stipulation Re:
Treatment of JPMorgan Chase Bank, N.A. 's Claim Under Debtor's
Chapter II Plan of Reorganization [Dkt 86] solely as it relates to
payments to Chase, all other terms and conditions of the Second
Amended Final Cash Collateral Order will remain in full force and
effect.

The proposed budget the extended term from June 20 through Plan
Effective date or July 31, 2021, whichever comes first.  The budget
projects a total of $107,791.47 in total expenses and a total of
$260,000 in total income.

A full-text copy of the Stipulation is available for free at
https://bit.ly/3gN1NWI from PacerMonitor.com.

                    About Wildfire Inc.

Wildfire Inc. -- https://wildfirelighting.com -- has focused on
creating innovative products designed to produce
audience-captivating black light visual effects.

Wildfire filed its voluntary petition for relief under Chapter 11
of the Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-10161) on
Jan. 11, 2021.  John Berardi, chief executive officer, signed the
petition.  At the time of filing, the Debtor disclosed $1,166,843
in assets and $738,105 on liabilities.

Judge Sandra R. Klein presides over the case.  

Portillo Ronk Legal Team serves as the Debtor's legal counsel.



WILLCO X DEVELOPMENT: Adds Dept. of Revenue's Claim; Amends Plan
----------------------------------------------------------------
Willco X Development, LLLP, submitted an Amended Disclosure
Statement and a corresponding Second Amended Plan of Reorganization
dated June 17, 2021.

The Reorganized Debtor will operate its business following
confirmation of its Plan and will pay its creditors with allowed
claims pursuant to the provisions of the confirmed Plan from its
ongoing operations. At present, the Debtor is not actively
marketing the hotel for sale, although it receives inquiries
periodically. If the party contacting the Debtor seems legitimate,
has the wherewithal to purchase the hotel, and is acting in good
faith, discussions ensue. This will be the case going forward,
however, the Debtor is not committing to a sale in the near term.

Once the hotel's revenues stabilize post-pandemic, it should
increase the value of the business and there is no need to sell the
property until this occurs, provided it can positively cash flow,
which it can, and creditors can be paid within a reasonable period
of time. Even now, the value of the property far exceeds all
claims. If the property is sold as opposed to refinanced, creditors
will be paid in full. If the property cannot be sold to pay
creditors in full, it will not be sold.

The United States Trustee has appointed an Unsecured Creditors'
Committee in this case. The Committee is represented by Kelsi J.
Hunt, Esq. of Brinkman Law Group, PC.

Class 1 consists of Adams County, Colorado Treasurer's Office. The
Class 1 Creditor shall be paid in monthly payments of principal and
interest. The Class 1 creditor shall retain its lien securing its
claim to the same extent and in the same priority as its
pre-petition lien and shall be paid the allowed amount of its claim
in monthly payments of principal and interest at the state
statutory rate amortized over no more than 36 months with the first
monthly payment of principal and interest paid on the Effective
Date and continuing monthly thereafter until paid in full. The
Debtor estimates that the Class 1 creditor's claim is $554,264.00,
with each monthly payment of principal and interest totaling
approximately $18,408.90 for 36 months.

Class 2 consists of Colorado Department of Revenue. Class 2 is
impaired under the Plan. The Debtor disputes the Class 2 creditor's
claim. Pending a resolution of the validity of the claim, the Class
2 creditor shall retain its purported statutory lien securing its
claim to the same extent and in the same priority as its pre
petition lien and shall be paid the Allowed amount of its claim
upon the entry of a Final Order by the Court allowing its claim in
monthly payments of principal and interest at the State Statutory
Rate amortized over no more than 36 months with the first monthly
payment of principal and interest paid upon the allowance of the
Class 2 creditor's claim and continuing monthly thereafter until
paid in full.

The Class 2 creditor has filed a Proof of Claim in the total amount
of $276,344.00, of which, $236,658.00 is listed as secured and
$39,686.00 is listed as unsecured. If allowed, the Debtor would pay
the Class 2 creditor $9,179.00 per month on its secured claim for
up to 36 months. Upon payment in full, the lien(s) of the Class 2
creditor shall be released and the Debtor shall own its Assets free
and clear of the lien(s) of the Class 2 creditor.

The Class 3 creditor, Independent Bank, shall retain its lien
securing its claim to the same extent and in the same priority as
its pre petition lien and shall be paid by the Class 3 creditor
receiving 2 new Promissory Notes totaling the full amount of the
Class 3 creditor's secured claim owing to Independent Bank as of
the Confirmation Date, plus accrued interest at the non-default
rate of 4.25% per annum plus attorneys' fees. As of the beginning
of May 2021, the Class 3 creditor was owed approximately
$15,755,074.00 plus additional and accruing fees, expenses,
charges, and/or interest. At this amount, monthly principal and
interest payments would equal $85,351.00 with a balloon payment of
approximately $14,906,994.00 at the end of 30 months.

Classes 4 through 19 consist of the Debtor's Mechanics Lien Claim
Creditors. Classes 4 through 19 are impaired under the Debtor's
Plan. The Class 4 through 19 creditors shall be paid their allowed
claims and shall retain their respective liens to the same extent
and in the same priority as their Pre-Petition lines and receiving
monthly payments of Cash plus interest at the state statutory rate
of interest of 12% per annum amortized over a period of 120
months.

Class 20 consists of Allowed Unsecured Claims. Class 20 is impaired
under the Plan. The holders of allowed unsecured claims in Class 20
shall be paid the allowed amount of their unsecured claims plus
interest at the current Federal Judgment Interest Rate on a Pro
Rata basis from Debtor's Net Income from Operations with the first
payment commencing 6 months following the establishment of a
Working Capital Reserve of $250,000 and continuing every 6 months
thereafter until paid in full. Estimated Class 20 unsecured claims
total $1,566,653.47.

Class 21 consists of the claim of Hilton Franchise Holding LLC. The
Debtor shall make ongoing monthly payments to the Class 21 creditor
as required by the terms of the Hilton Franchise Agreement. The
Debtor calculates the amount of the default with the Class 21
creditor to be $169,313.56, which results in 6 monthly payments of
approximately $28,219.00 each.

A full-text copy of the Amended Disclosure Statement dated June 17,
2021, is available at https://bit.ly/3iXkKJ4 from PacerMonitor.com
at no charge.

Counsel for the Debtor:

     Jeffrey A. Weinman
     WEINMAN & ASSOCIATES, P.C.
     730 17th Street, Suite 240
     Denver, CO 80202-3506
     Telephone: (303) 572-1010
     Facsimile: (303) 572-1011
     E-mail: jweinman@weinmanpc.com

                     About Willco X Development

Willco X Development, LLLP, operator of the Hilton Garden Inn of
Thornton in Colo., filed a Chapter 11 petition (Bankr. D. Colo.
Case No. 20-16438) on Sept. 29, 2020.  The Debtor was estimated to
have $10 million to $50 million in assets and liabilities as of the
bankruptcy filing.  

Judge Thomas B. Mcnamara oversees the case.

Weinman & Associates, P.C., led by Jeffrey A. Weinman, is the
Debtor's legal counsel.


WILSONART LLC: S&P Alters Outlook to Stable, Affirms 'B+' ICR
-------------------------------------------------------------
S&P Global Ratings revised its outlook on Austin, Texas-based
engineered surfaces company Wilsonart LLC to stable from negative
and affirmed its 'B+' issuer credit rating. At the same time, S&P
affirmed its 'B+' issue-level rating on the company's $1.4 billion
senior secured credit facility due 2026.

S&P said, "The stable outlook reflects our expectations for strong
residential construction markets despite softness in commercial end
markets such that EBITDA margins will remain strong at about 20%
and debt leverage will improve to about 7x.

"We expect strong tailwinds in residential construction to offset
declines in commercial construction end markets. S&P Global expects
residential construction growth of 11.9% in 2021. We believe this
growth will have a corresponding positive impact on Wilsonart's
residential construction end markets (the majority of which is
repair and remodel) which have historically contributed 25% of
revenues but increased by 5%-10% in 2020. These end markets are
expected to benefit from low interest rates, increased consumer
confidence as vaccination rates improve and trends of
de-urbanization continue. On the other hand, commercial
construction activities that were adversely affected by the
pandemic in 2020 are not likely to recover in 2021. We expect
reduced spending on commercial projects (both new and remodeling)
to continue over the next 12 months especially in Wilsonart's
retail, office space, and hospitality end markets. This is
supported by S&P's Global's projections for nonresidential
construction to be flat at 0.6% in 2021; however, we expect 5.9%
growth in 2022 as offices and retail stores look to remodel their
spaces.

"We expect debt leverage of about 7x in 2021 which is a full turn
below our downgrade trigger of above 8x. We expect adjusted debt
leverage of about 7x in 2021 compared to about 7.5x in 2020 and
prior expectations of 8.0x-8.5x for 2020 when we revised our
outlook to negative. We also expect EBITDA to increase 5%-6% in
2021 after declining 11% in 2020. This along with modest debt
reduction because of the recent refinancing results in lower
leverage. Wilsonart enjoys stable margins due to its
well-established and recognized brands, strong customer
relationships, as well as a highly diverse mix of customers, end
markets, and geographies that provide a natural hedge against
localized negative trends. In 2021, despite higher input costs
especially for materials like resin and pulp, we expect EBITDA
margins to remain flat but high at around 20%-21%. This is due to
Wilsonart's relatively low operating leverage (50% of its costs are
variable) as well as its ability to increase price. In 2020 the
company managed its spending to match demand, including furloughing
employees where appropriate and taking advantage of
government-sponsored salary support programs for its employees,
especially in Europe.

"We expect Wilsonart to continue to generate positive free cash
flows over the next 12 months. We expect Wilsonart to generate
about $80 million to $90 million in free cash flows in 2021 due to
higher earnings and good working capital management. The company
also maintains healthy cash balances and had $125 million in cash
as of March 31, 2021. Although Wilsonart is financial
sponsor-owned, which we typically associate with a more-aggressive
financial policy, Wilsonart's board of directors approved the
payment of dividends in preferred stock to preserve cash during the
height of the pandemic. Debt to EBITDA for the trailing-12-months
ended March 31, 2021, was 7.6x. Note that our leverage calculations
include $395 million of preferred equity, which we treat as debt."

Wilsonart benefits strong brand recognition and market share but
has a smaller and less diversified revenue base compared to
higher-rated building materials peers. The company has
well-established and recognized brands; however, it is smaller in
scale and has a less-diversified revenue base than higher-rated
building materials peers with $1.1 billion in revenues in 2020. The
company generates approximately 70% of revenues in the U.S. and the
remaining 30% in Europe. In addition, 85% of revenues generated in
2020 was from laminates.

Wilsonart's competitive advantage is supported by its number-one
market share (about 50%) in North American high pressure laminate
(HPL) hard surfaces and has a growing presence in other engineered
surface products which are a common choice for horizontal surfaces
including flooring and countertops. Our rating is also supported by
the company's high and stable margins. For example, in 2020 even
though revenues declined 11% due to weak commercial end markets,
EBITDA margin improved 160 basis points.

S&P said, "The stable outlook reflects our expectations for strong
residential construction markets despite softness in commercial end
markets such that EBITDA margins will remain healthy at about 20%
and debt leverage will improve to about 7x.

"We could lower our rating on Wilsonart over the next 12 months if
credit metrics weakened with limited prospects for improvement such
that debt to EBITDA was sustained above 8x and EBITDA interest
coverage declined below 2x." This could occur if:

-- Wilsonart pursued large debt-financed dividends or acquisitions
above what S&P has incorporated in its forecast;

-- Weak demand in commercial end markets extend longer than S&P
anticipates such that EBITDA declines below $210 million, which is
10%-15% below our 2021 expectation.

An upgrade is unlikely over the next 12 months given Wilsonart's
high leverage. S&P also views the ratings on Wilsonart to be
constrained at the current level due to its private equity
ownership. Although less likely, the potential for debt-financed
shareholder rewards is another constraint. However, S&P could raise
the rating if:

-- Wilsonart's private equity sponsors committed to maintaining
leverage at less than 5x. With adjusted debt at March 31, 2021, of
about $1.7 billion that would imply increasing EBITDA about 45%-50%
above 2020 levels which is unlikely in the next 12 months.



XPO LOGISTICS: S&P Affirms 'BB' ICR, Outlook Stable
---------------------------------------------------
S&P Global Ratings affirmed its 'BB' issuer credit rating on XPO
Logistics Inc.

S&P said, "At the same time, we placed our issue-level ratings on
the company's secured and unsecured debt on CreditWatch with
negative implications. Although we expect XPO to use the proceeds
from the spin-off to repay debt, we could lower our issue-level
ratings depending on the type of debt it repays.

"The stable outlook reflects our forecast that XPO's credit metrics
will benefit from strong demand for freight transportation and its
reduced debt load over the next 12 months while remaining in line
with our expectations for the rating.

"Following the proposed transaction, we anticipate XPO will
generate a greater proportion of its revenue and earnings from its
less-than-truckload (LTL) business.LTL transportation generally
involves the movement of palletized freight that is not big enough
to fill a whole trailer. Compared with the highly fragmented
truckload market, the LTL market is more concentrated and features
fewer participants that tend to be larger in size. LTL freight also
tends to require more involvement from the operator because a
single truck might make multiple deliveries. However, we also view
the sector as cyclical and closely correlated with overall economic
growth and industrial production. In addition, XPO will no longer
benefit from the long-term customer contracts in its supply chain
logistics business following the spin-off. Therefore, although we
believe the company benefits from the higher barriers to entry in
the LTL space, we will view it as operating in a higher-risk
industry following the proposed transaction.

"We forecast the company will improve its credit metrics by
repaying debt and further increasing its operating efficiency.Since
it first entered the segment in 2015, XPO has improved the
operating efficiency of its LTL business. Its reported operating
ratio (operating expenses, including depreciation, as a percentage
of revenue) improved to 86.2% as of year-end 2020, which compares
with 94.3% as of year-end 2015. The company has also demonstrated
the ability to expand its revenue per shipment despite a decline in
the total number of shipments it handles per day. We attribute a
portion of these efficiency improvements to XPO's technology
initiatives aimed at optimizing its routes and reducing empty
miles. Outside of the LTL business, the company has also expanded
the net revenue margins in its brokerage business, which
reflects--in part--the higher adoption of its digital brokerage
tools and an improved revenue mix. Overall, we forecast the
company's S&P Global Ratings-adjusted EBITDA margins will improve
to 13%-14% in 2021 and 2022 and assume it will continue to invest
in technology.

"We also assume XPO will receive a total distribution of
approximately $978 million from GXO that it will use to repay
outstanding debt. This debt repayment, combined with the reduction
in the company's operating leases, will cause its credit metrics to
improve from their historical levels, including funds from
operations (FFO) to debt increasing to about 25% in 2022 (from
20%-22% in 2021 on a pro forma basis and 20.7% in 2020). We also
expect XPO's debt leverage to improve following the transaction and
assume its debt to EBITDA will decline to about 3.0x in 2022 from
the low-3.0x area in 2021 and 3.6x in 2020.

"We placed our issue-level ratings on the company's secured and
unsecured debt on CreditWatch with negative implications. Although
we assume XPO will use the proceeds from the transaction to pay
down debt, it has not publicly announced which instruments it will
repay. We would also expect to revise our recovery assumptions
following the transaction to reflect the company's smaller size and
greater focus on truck transportation. Therefore, depending on the
amount of secured and unsecured debt in its capital structure, as
well as our recovery approach, we could lower our ratings on the
company's debt, likely by one notch, once the transaction closes in
the third quarter of 2021 or when we receive additional information
about its repayment plans. We expect to leave our issue-level
rating on the unsecured notes issued by Con-way, which XPO does not
guarantee, unchanged.

"We expect XPO to benefit from strong demand for freight
transportation in 2021.The demand for freight transportation began
to improve in the second half of 2020 and has continued to rise in
2021 as most countries ease their pandemic-related restrictions.
Therefore, we expect the company's LTL business to benefit from
increased freight demand, especially as industrial production
recovers. Outside of LTL, XPO also provides truck brokerage and
last-mile delivery services. We expect the company's truck
brokerage revenue to benefit from significantly higher spot market
pricing for freight transportation in 2021, as well as increased
usage of its digital brokerage tools. We believe XPO's last-mile
business will likely also benefit from the rise in e-commerce
activity and stronger consumer demand, though we view this segment
as facing increased competition from larger companies. Based on our
assumptions, we forecast the company will increase its revenue by
the low-teens percent area in 2021 (excluding the effects of the
spin-off) before its expansion moderates to the mid-single-digit
percent area in 2022 as freight demand normalizes.

"The stable outlook on XPO reflects our expectation that its LTL
and freight brokerage operations will benefit from continued strong
demand and elevated pricing for freight transportation across most
of the countries in which it operates over the next 12 months. The
company's last-mile delivery offering will likely also continue to
benefit from the increased demand for e-commerce deliveries. We
expect XPO to use the cash proceeds from the spin-off of its
contract logistics business to repay debt. Therefore, we forecast
its credit metrics will improve somewhat over the next 12 months
despite its smaller revenue base, including FFO to debt increasing
to the low-20% area in 2022 from about 20% in 2021 (on a pro forma
basis for the transaction)."

Although unlikely, S&P could lower its ratings on XPO over the next
12 months if its FFO to debt falls below 20% on a sustained basis.
This could occur if:

-- The recovery in freight demand is weaker than S&P currently
expect; or

-- The company adopts a more aggressive financial policy than S&P
currently expects, including pursuing a greater-than-expected level
of shareholder rewards or significant debt-financed acquisitions.

S&P could raise its ratings on XPO if it improves its credit
metrics and its financial policy supports these metrics on a
sustained basis. S&P would also expect the company to increase its
FFO to debt above 30% on a sustained basis. This could occur if:

-- XPO uses its free cash flow to repay debt;

-- Its earnings improve by more than we currently expect because
of its ongoing cost and efficiency improvement initiatives; or

-- Its freight volumes increase by more than S&P currently
forecast.



ZIG ZAG DOUGH: Gets Final OK to Use Cash Collateral
---------------------------------------------------
Judge Brenda T. Rhoades authorized Zig Zag Dough, LLC, on a final
basis, to use the cash collateral of the U.S. Small Business
Association, pursuant to the approved budget, through the date that
is the earliest to occur of:

   (a) the date of consummation of a sale or other disposition of
all or substantially all of the Debtor's assets pursuant to section
363 of the Bankruptcy Code, whether done by one or a series of
transactions; or

   (b) the entry of an order (i) dismissing the Chapter 11 case;
(ii) converting the Chapter 11 case to a case under Chapter 7 of
the Bankruptcy Code; or (iii) upon the effective date of a
confirmed Chapter 11 plan.

The SBA is granted replacement liens as adequate protection to the
extent of any diminution in value of its interest in the cash
collateral as a result of the Debtor's use thereof.  The Debtor may
also pay the Subchapter V Trustee and the Bankruptcy Clerk any
assessed fees, and any payments authorized by the Court to QSLWM,
P.C. in its capacity as Debtor's counsel.

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

                     About Zig Zag Dough, LLC

Zig Zag Dough, LLC owns and operates a Mellow Mushroom franchise
pizzeria and bar located at 3455 Blue Bonnet Cir., Fort Worth,
Texas. The store serves dine-in and takeout food and alcohol. The
Debtor sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. E.D. Tex. Case No. 21-40798) on May 28, 2021. In the
petition signed by Kimberly Slawson, managing member, the Debtor
disclosed up to $1 million in assets and up to $10 million in
liabilities.

Quilling, Selander, Lownds, Winslett & Moser, P.C. is the Debtor's
counsel.



[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                                 Total
                                                Share-      Total
                                     Total    Holders'    Working
                                    Assets      Equity    Capital
  Company         Ticker              ($MM)       ($MM)      ($MM)
  -------         ------            ------    --------    -------
1847 GOEDEKER     GOED US             29.3       (15.3)     (19.8)
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 TH             362.7       (10.4)     200.2
AERIE PHARMACEUT  0P0 QT             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  AAL* MM         68,649.0    (7,945.0)     756.0
AMERICAN AIRLINE  A1G GR          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  ABG GR          47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABC US          47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  ABG QT          47,003.3      (102.8)   2,472.7
AMERISOURCEBERGE  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        3A01 QT            326.6      (310.1)     105.1
AMYRIS INC        AMRSEUR EU         326.6      (310.1)     105.1
AMYRIS INC        3A01 GZ            326.6      (310.1)     105.1
APPLOVIN CO-CL A  APP US           2,621.4      (129.7)     698.2
APPLOVIN CO-CL A  6RV GR           2,621.4      (129.7)     698.2
APPLOVIN CO-CL A  6RV GZ           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
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)
AVID TECHNOLOGY   AVD TH             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  CAR2EUR EU      18,609.0      (316.0)    (322.0)
AVIS BUDGET GROU  CUCA QT         18,609.0      (316.0)    (322.0)
AVIS BUDGET GROU  CUCA 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  VRX1EUR EU      30,197.0      (124.0)     494.0
BAUSCH HEALTH CO  BVF QT          30,197.0      (124.0)     494.0
BELLRING BRAND-A  BRBR US            639.3      (133.8)     108.7
BELLRING BRAND-A  BR6 TH             639.3      (133.8)     108.7
BELLRING BRAND-A  BR6 GR             639.3      (133.8)     108.7
BELLRING BRAND-A  BR6 GZ             639.3      (133.8)     108.7
BELLRING BRAND-A  BRBR1EUR EU        639.3      (133.8)     108.7
BIOCRYST PHARM    BCRX US            284.4       (75.0)     172.6
BIOCRYST PHARM    BO1 GR             284.4       (75.0)     172.6
BIOCRYST PHARM    BO1 TH             284.4       (75.0)     172.6
BIOCRYST PHARM    BO1 SW             284.4       (75.0)     172.6
BIOCRYST PHARM    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)
BLACK ROCK PETRO  BKRP US              0.0        (0.0)       -
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    BLBDEUR EU         326.0       (52.6)     (11.5)
BLUE BIRD CORP    4RB GZ             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     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     BA 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          9,344.0      (572.0)  (2,174.0)
BROOKFIELD INF-A  BIPC CN          9,344.0      (572.0)  (2,174.0)
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)
CEDAR FAIR LP     FUN US           2,627.7      (780.6)     146.4
CENGAGE LEARNING  CNGO US          2,704.3      (177.2)     167.1
CENTESSA PHARMAC  CNTA US              5.3        (3.2)      (3.5)
CENTESSA PHARMAC  260 GR               5.3        (3.2)      (3.5)
CENTESSA PHARMAC  CNTA1EUR EU          5.3        (3.2)      (3.5)
CENTESSA PHARMAC  260 TH               5.3        (3.2)      (3.5)
CENTESSA PHARMAC  260 QT               5.3        (3.2)      (3.5)
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   CBB US           2,603.2      (189.6)     (87.2)
CINCINNATI BELL   CIB1 GR          2,603.2      (189.6)     (87.2)
CINCINNATI BELL   CBBEUR EU        2,603.2      (189.6)     (87.2)
CINEPLEX INC      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      CX0 TH           2,246.7       (65.3)    (269.2)
CINEPLEX INC      CGXEUR EU        2,246.7       (65.3)    (269.2)
CINEPLEX INC      CGXN MM          2,246.7       (65.3)    (269.2)
CINEPLEX INC      CX0 GZ           2,246.7       (65.3)    (269.2)
CLOVIS ONCOLOGY   C6O GR             548.8      (221.0)      79.3
CLOVIS ONCOLOGY   CLVS US            548.8      (221.0)      79.3
CLOVIS ONCOLOGY   C6O QT             548.8      (221.0)      79.3
CLOVIS ONCOLOGY   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 US           3,515.6      (840.0)     164.0
DIEBOLD NIXDORF   DBD GR           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    DOMOEUR EU         192.4       (92.9)     (30.5)
DOMO INC- CL B    1ON GZ             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 AV           3,307.3       (83.0)     959.1
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     DBXEUR EU        3,307.3       (83.0)     959.1
DROPBOX INC-A     1Q5 QT           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)
FERRELLGAS PAR-B  FGPRB US         1,644.7      (189.4)     276.0
FERRELLGAS-LP     FGPR US          1,644.7      (189.4)     276.0
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  F02 QT             230.4       (38.9)     146.6
FLEXION THERAPEU  FLXNEUR EU         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 HOLD VII-A  GSEV US            552.9       521.2       (9.6)
GORES HOLDINGS V  GSEVU US           552.9       521.2       (9.6)
GORES METROPOU-A  GMII US            452.1       (36.7)     (21.0)
GORES METROPOULO  GMIIU US           452.1       (36.7)     (21.0)
GORES TECH-B      GTPB US            461.7       431.2      (12.7)
GORES TECHNOLOGY  GTPBU US           461.7       431.2      (12.7)
GRAFTECH INTERNA  G6G QT           1,378.1      (233.8)     380.2
GRAFTECH INTERNA  EAF US           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 GR           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   G2U0 GR          2,627.6      (287.7)    (137.1)
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    HPQC AR         34,549.0    (3,360.0)  (7,938.0)
HEWLETT-CEDEAR    HPQD 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 TH          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            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      INO GR             251.4        (1.5)      77.7
INSEEGO CORP      INSGEUR EU         251.4        (1.5)      77.7
INSEEGO CORP      INO GZ             251.4        (1.5)      77.7
INSPIRED ENTERTA  INSE US            301.0      (112.4)       1.4
INSPIRED ENTERTA  INSEEUR EU         301.0      (112.4)       1.4
INSPIRED ENTERTA  4U8 GR             301.0      (112.4)       1.4
INSTADOSE PHARMA  INSD US              0.0        (0.0)      (0.0)
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       JILLEUR EU         489.4      (115.0)     (30.0)
J. JILL INC       1MJ1 GR            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 EB            15.0       (18.6)     (31.2)
JOSEMARIA RESOUR  JOSES IX            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
LION ELECTRIC CO  LEV US               -           -          -
LION ELECTRIC CO  LEV CN               -           -          -
LIVE NATION ENTE  LYV US          10,919.6      (129.7)     280.4
LIVE NATION ENTE  3LN TH          10,919.6      (129.7)     280.4
LIVE NATION ENTE  3LN QT          10,919.6      (129.7)     280.4
LIVE NATION ENTE  LYVEUR EU       10,919.6      (129.7)     280.4
LIVE NATION ENTE  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     NNFN TH            319.4      (173.6)     215.2
MANNKIND CORP     MNKD US            319.4      (173.6)     215.2
MANNKIND CORP     NNFN GR            319.4      (173.6)     215.2
MANNKIND CORP     NNFN SW            319.4      (173.6)     215.2
MANNKIND CORP     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   MTCH1* MM        3,214.7    (1,212.5)     734.3
MATCH GROUP INC   4MGN TH          3,214.7    (1,212.5)     734.3
MATCH GROUP INC   4MGN 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   4MGN SW          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    MCDCL CI        51,103.1    (7,235.5)     888.1
MCDONALDS-CEDEAR  MCDD AR         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
MDC PARTNERS-A    MD7A GR          1,560.7      (380.2)    (170.4)
MDC PARTNERS-A    MDCA US          1,560.7      (380.2)    (170.4)
MDC PARTNERS-A    MDCAEUR EU       1,560.7      (380.2)    (170.4)
MEDIAALPHA INC-A  MAX US             241.7       (89.4)      30.4
METAMATERIAL INC  MMAT CN             15.0        (1.6)       2.6
METAMATERIAL INC  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  9M1N TH          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)
MONGODB INC       526 GZ           1,377.6      (268.4)     767.3
MONGODB INC       MDB US           1,377.6      (268.4)     767.3
MONGODB INC       526 GR           1,377.6      (268.4)     767.3
MONGODB INC       526 QT           1,377.6      (268.4)     767.3
MONGODB INC       MDBEUR EU        1,377.6      (268.4)     767.3
MONGODB INC       526 TH           1,377.6      (268.4)     767.3
MONGODB INC       MDB* MM          1,377.6      (268.4)     767.3
MONGODB INC- BDR  M1DB34 BZ        1,377.6      (268.4)     767.3
MOTOROLA SOL-BDR  M1SI34 BZ       10,423.0      (478.0)     847.0
MOTOROLA SOL-CED  MSI AR          10,423.0      (478.0)     847.0
MOTOROLA SOLUTIO  MOT TE          10,423.0      (478.0)     847.0
MOTOROLA SOLUTIO  MSI US          10,423.0      (478.0)     847.0
MOTOROLA SOLUTIO  MTLA TH         10,423.0      (478.0)     847.0
MOTOROLA SOLUTIO  MTLA 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            532.3      (239.2)    (359.1)
NEUROPACE INC     NPCE US             50.3       (15.0)      36.3
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   NTNXEUR EU       2,265.6      (746.8)     705.5
NUTANIX INC - A   0NU TH           2,265.6      (746.8)     705.5
NUTANIX INC - A   0NU QT           2,265.6      (746.8)     705.5
NUTANIX INC - A   NTNX US          2,265.6      (746.8)     705.5
O'REILLY AUT-BDR  ORLY34 BZ       11,850.9        (7.0)  (1,215.4)
O'REILLY AUTOMOT  OM6 TH          11,850.9        (7.0)  (1,215.4)
O'REILLY AUTOMOT  OM6 QT          11,850.9        (7.0)  (1,215.4)
O'REILLY AUTOMOT  ORLY US         11,850.9        (7.0)  (1,215.4)
O'REILLY AUTOMOT  OM6 GR          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      0OP GR             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  PM1 TE          39,804.0    (9,574.0)   2,695.0
PHILIP MORRIS IN  4I1 TH          39,804.0    (9,574.0)   2,695.0
PHILIP MORRIS IN  PM1EUR EU       39,804.0    (9,574.0)   2,695.0
PHILIP MORRIS IN  PMI SW          39,804.0    (9,574.0)   2,695.0
PHILIP MORRIS IN  4I1 QT          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  0M8V LN         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  3PL QT           1,865.0      (696.7)     441.0
PLANET FITNESS-A  PLNT1EUR EU      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   PTM GZ           2,664.3       (80.8)     214.0
PLANTRONICS INC   PLTEUR EU        2,664.3       (80.8)     214.0
PLANTRONICS INC   PTM TH           2,664.3       (80.8)     214.0
PLANTRONICS INC   PTM QT           2,664.3       (80.8)     214.0
PONTEM CORP       PNTM/U US            0.6        (0.0)      (0.5)
PONTEM CORP-CL A  PNTM US              0.6        (0.0)      (0.5)
PPD INC           PPD US           6,468.0      (605.7)     386.7
PRIORITY TECHNOL  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      RVL1 TH          2,430.9    (1,958.7)     278.3
REVLON INC-A      REVEUR EU        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  RRD US           2,980.4      (254.4)     381.1
RR DONNELLEY & S  DLLN GR          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     4SB QT           9,763.5    (5,031.5)    (170.8)
SBA COMM CORP     SBACEUR EU       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  EYESEUR EU           4.5        (0.7)      (0.9)
SELECTA BIOSCIEN  SELB US            176.7       (19.6)      78.5
SELECTA BIOSCIEN  SELBEUR EU         176.7       (19.6)      78.5
SELECTA BIOSCIEN  1S7 GR             176.7       (19.6)      78.5
SELECTA BIOSCIEN  1S7 TH             176.7       (19.6)      78.5
SELECTA BIOSCIEN  1S7 GZ             176.7       (19.6)      78.5
SENSEONICS HLDGS  SENS US            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  SNBR US            822.2      (332.6)    (585.9)
SLEEP NUMBER COR  SL2 GR             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  SBUX AR         28,371.7    (7,648.3)     474.4
STARBUCKS-CEDEAR  SBUXD 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)
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)
TRANSAT A.T.      TRZEUR EU        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  WYNEUR EU        6,728.0      (976.0)   3,073.0
TRAVEL + LEISURE  WD5A QT          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       UIS1 SW          2,456.7      (285.8)     550.7
UNISYS CORP       UIS US           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 QT          2,456.7      (285.8)     550.7
UNISYS CORP       USY1 GZ          2,456.7      (285.8)     550.7
UNITI GROUP INC   UNIT US          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
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  UWV SW             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 TH           2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WU5 GR           2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WOW1EUR EU       2,505.1      (202.0)     (91.3)
WIDEOPENWEST INC  WU5 QT           2,505.1      (202.0)     (91.3)
WINGSTOP INC      WING1EUR EU        217.8      (331.7)      33.0
WINGSTOP INC      WING US            217.8      (331.7)      33.0
WINGSTOP INC      EWG GR             217.8      (331.7)      33.0
WINGSTOP INC      EWG GZ             217.8      (331.7)      33.0
WINMARK CORP      WINA US             30.7       (12.8)       5.6
WINMARK CORP      GBZ GR              30.7       (12.8)       5.6
WW INTERNATIONAL  WW US            1,436.4      (555.8)     (76.2)
WW INTERNATIONAL  WW6 GR           1,436.4      (555.8)     (76.2)
WW INTERNATIONAL  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 US         13,166.9      (202.9)   1,879.9
WYNN RESORTS LTD  WYNN* MM        13,166.9      (202.9)   1,879.9
WYNN RESORTS LTD  WYR QT          13,166.9      (202.9)   1,879.9
WYNN RESORTS LTD  WYR GZ          13,166.9      (202.9)   1,879.9
WYNN RESORTS LTD  WYNNEUR EU      13,166.9      (202.9)   1,879.9
WYNN RESORTS-BDR  W1YN34 BZ       13,166.9      (202.9)   1,879.9
YELLOW CORP       YEL GR           2,354.5      (281.2)     280.3
YELLOW CORP       YELL US          2,354.5      (281.2)     280.3
YELLOW CORP       YEL1 TH          2,354.5      (281.2)     280.3
YELLOW CORP       YRCWEUR EU       2,354.5      (281.2)     280.3
YELLOW CORP       YEL QT           2,354.5      (281.2)     280.3
YELLOW CORP       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
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                   *** End of Transmission ***