/raid1/www/Hosts/bankrupt/TCR_Public/210817.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, August 17, 2021, Vol. 25, No. 228

                            Headlines

2136 FULTON: $733K Sale of Property to Fund 100% Plan
3052 BRIGHTON FIRST: Taps Outerbridge Law as Special Counsel
ADVANTAGE MANUFACTURING: Has Deal on Cash Collateral Access
AEMETIS INC: Incurs $10.6 Million Net Loss in Second Quarter
ALUMINUM SHAPES: Case Summary & 20 Largest Unsecured Creditors

ALUMINUM SHAPES: Files for Chapter 11 Bankruptcy
ALUMINUM SHAPES: Has Deal to Sell Assets to Reich Brothers
AMERANT BANCORP: Fitch Affirms Then Withdraws 'BB+' IDR
ARRAY TECHNOLOGIES: S&P Affirms B+ Rating on Sr. Secured Term Loan
AUTHENTIC BRANDS: S&P Places 'B' ICR on CreditWatch Developing

BABCOCK & WILCOX: Posts $3.1 Million Net Income in Second Quarter
BELVIEU BRIDGE: Seeks to Hire Frost Law as Special Counsel
BIOSTAGE INC: Incurs $382K Net Loss in Second Quarter
BLINK CHARGING: Incurs $13.5 Million Net Loss in Second Quarter
BRIGHTSPHERE INVESTMENT: S&P Lowers ICR to 'BB+', Outlook Stable

BRILL BAKERY: S&P Withdraws 'CCC+' Issuer Credit Rating
BROOKLYN IMMUNOTHERAPEUTICS: Incurs $10.1M Net Loss in 2nd Quarter
BUSSEN LLC: Creditor Sets Sept. 2 Public Sale of Collateral
CARLA'S PASTA: Gets Cash Collateral Access Thru Aug 18
CBD GLOBAL: Two Units' Bankruptcies Provided Road Map

CHESAPEAKE ENERGY: Touts Natural Gas After Bankruptcy Exit
COUNTRY-WIDE INSURANCE: A.M. Best Affirms C++(Marginal) FS Rating
CRAFT LOGISTICS: Wins Continued Cash Collateral Access
CREATD INC: Incurs $8.6 Million Net Loss in Second Quarter
CUSHMAN & WAKEFIELD: S&P Upgrades ICR to 'BB-', Outlook Stable

D&G CONSTRUCTION: Case Summary & 4 Unsecured Creditors
DEP LASHES: Wins Cash Collateral Access on Final Basis
DIOCESE OF NORWICH: About $1 Mil. Spent on Attys' Fees in 4 Months
DUN & BRADSTREET: Fitch Affirms BB- LongTerm IDR, Outlook Stable
EASTSIDE DISTILLING: Incurs $1.8 Million Net Loss in Second Quarter

ECOARK HOLDINGS: Posts $2.6 Million Net Income in First Quarter
ELECTROMEDICAL TECHNOLOGIES: Posts $774,532 Net Loss in 2nd Quarter
FIVETOWER, LLC: Seeks to Hire Weiss Serota as Legal Counsel
FLUOROTEK USA: Taps John F. Costello C.P.A. P.A. as Accountant
GENESIS PLACE: Wins Cash Collateral Access Thru Oct 15

GIRARDI & KEESE: Erika Accused of Faking Girardi Victims Concern
INTEGRATED AG XI: Gets OK to Hire Jan Sell as Appraiser
INTEGRATED GLOBAL: Seeks to Use Chase Commercial's Cash Collateral
INTEGRATED GLOBAL: Seeks to Use Fannie Mae Cash Collateral
JAGUAR HEALTH: Incurs $14.1 Million Net Loss in Second Quarter

JIM'S DISPOSAL: Adds Stearns Bank Claim Details, Files Amended Plan
JOHNSTON HOLDING: Seeks to Hire Andre L. Kydala as Legal Counsel
KCIBT HOLDINGS: S&P Upgrades ICR to 'CCC', Outlook Negative
KISSMYASSETS LLC: Bankr. Administrator Unable to Appoint Committee
KORTE/SCHWARTZ INC: Taps Smaha Law Group as Legal Counsel

LEVEL EIGHT: Wins Cash Collateral Access
LIT'L PATCH OF HEAVEN: Wins Cash Collateral Access
MAGELLAN HOME-GOODS: Wins Cash Collateral Access
MALLINCKRODT PLC: Taps Arthur Cox as Irish Law Advisor
MARY BRICKELL: All Classes Unimpaired in Plan

MICROVISION INC: Incurs $15 Million Net Loss in Second Quarter
MIDLAND COGENERATION: S&P Alters Outlook to Stable, Affirms BB ICR
NATURE COAST: Seeks to Hire Bruner Wright as Legal Counsel
NB LOFT VUE: Hearing on Cash Collateral Access Tomorrow
NB LOFT VUE: Seeks to Hire Munsch Hardt as Co-Counsel

NB LOFT VUE: Seeks to Hire Tucker Ellis as Legal Counsel
ORGANIC POWER: Unsecured Creditors to Recover 50% in 5 Years
PACKERS HOLDINGS: $165MM Loan Add-on No Impact on Moody's B3 CFR
PACKERS HOLDINGS: Fitch Affirms 'B-' IDR, Outlook Stable
PACKERS HOLDINGS: S&P Affirms 'B-' ICR on Safe Foods Acquisition

PARKERVISION INC: Incurs $4.4 Million Net Loss in Second Quarter
PBF HOLDING: S&P Downgrades ICR to 'B' on Weak Margins
POWER SOLUTIONS: Incurs $15.6 Million Net Loss in Second Quarter
PRECIPIO INC: Incurs $3 Million Net Loss in Second Quarter
PRESIDIO DEVELOPMENT: Taps Resnik Hayes Moradi as New Legal Counsel

PURDUE PHARMA: Judge Has Concerns on Sackler Releases Scope
REGIONAL HEALTH PROPERTIES: Incurs $503K Net Loss in Second Quarter
RYAN 1000 LLC: Taps One Day Real Estate Services as Broker
SALEM CONSUMER: Considers Sale of Shopping Center to Fund Plan
SENIOR HEALTHCARE: Seeks to Hire Cohen Baldinger as Legal Counsel

SHILO INN: 2 Oregon Hotels Return to Chapter 11 Bankruptcy
SHILO INN: Case Summary & Largest Unsecured Creditors
STEREOTAXIS INC: Incurs $1.2 Million Net Loss in Second Quarter
SUMMIT FAMILY: South Park Creators to Buy Bankrupt Casa Bonita
TATE'S AUTO: Reaches $450,000 Settlement With FTC

TOY OVERLORD: Public Sale of Certain Assets Slated for Aug. 25
TRANS-LUX CORP: Incurs $1.2 Million Net Loss in Second Quarter
TUG INC: May Use Cash Collateral Through Nov. 30
US REAL ESTATE: Wins Cash Collateral Access Thru Dec 31
VANDEVCO LIMITED: Taps McDonald Jacobs as Accountant

VITALITY HEALTH: Amends Liza Arias Unsecured Claims Pay Details
ZARAPHATH ACADEMY: Seeks to Hire Eric N. Mckay as Legal Counsel
ZENITH ENERGY: S&P Affirms 'B-' ICR, Outlook Stable
[*] Q2 Pittsburgh Bankruptcies at 2nd Lowest Level in 18 Years
[^] Large Companies with Insolvent Balance Sheet


                            *********

2136 FULTON: $733K Sale of Property to Fund 100% Plan
-----------------------------------------------------
2136 Fulton Realty LLC submitted a First Amended Disclosure
Statement for its Chapter 11 Plan dated August 12, 2021.

The Plan described in this Disclosure Statement provides the
allowed claims of creditors to be satisfied from the sale of the
Debtor's Property.  The Plan provides for a 100 percent payout to
the Debtor's creditors.  The Plan will be funded by the sale of the
Debtor's real property located at 2136 Fulton Street, Brooklyn, New
York.

Pursuant to an auction held by Maltz Auctions Inc., the highest bid
for the real property was for $733,000.  The sale was approved
following a hearing held on July 27, 2021 – with the purchaser
being Mark Nussbaum (or an entity to be created thereby). Mr.
Nussbaum is the sole member of one of the Debtor's two owners –
owing 49% of the equity. Mr. Nussbaum through his entity is also
the manager of the Debtor.

The Debtor is (i) 51% owned by 2136 Fulton Johnson LLC – which is
wholly owned by Erwin Johnson, and (ii) 49% owned by 2136 Fulton
Holdings LLC – which is wholly owned by Mark Nussbaum.

Yellow Jacket Ventures LLC, by assignment, is the owner and holder
of a Promissory Note in the principal amount of $350,000.00 which
matured on July 26, 2017. Following a hearing held on July 27,
2021, upon oral motion made at such hearing by the Debtor, the
Court fixed the amount of the Yellow Jacket secured claim in the
amount of $423,362.86 as of the Petition Date with interest
accruing after the Petition Date at the non-default rate of 13% per
annum. Additionally, Yellow Jacket will be entitled to a late fee
in the amount of 4% per month, and Yellow Jacket is entitled to
post-Petition Date legal fees in the amount of $10,000.

On March 23, 2021, the Debtor filed a motion seeking to set bidding
and sale procedures with respect to the sale of the Property.  On
July 27, 2021, the Court conducted a hearing to approve the sale to
the successful bidder -- Mark J. Nussbaum (or an entity to be
created thereby), which sale was approved. A proposed order was
submitted to the Court for approval and is awaiting entry.

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

     * Class 4 consists of General Unsecured Claims. Class 4 Claims
are Unimpaired, and the holders of General Unsecured Claims are not
entitled to vote to accept or reject the Plan. Each holder of an
Allowed General Unsecured Claim shall receive full payment from the
Plan Fund, on the later of the Effective Date and the date on which
such General Unsecured Claim becomes an Allowed Claim, or as soon
as reasonably practical.

     * Class 5 consists of Existing Equity Interests. The holders
of Allowed Existing Equity Interests shall retain their interests
and will share in any funds left over after paying all Classes and
fees. Class 5 Interests are Unimpaired and deemed to accept the
Plan.

The highest bidder for the Property at auction was Mark J. Nussbaum
(or an entity to be created thereby) in an amount of $733,000. The
Debtor believes that such amount exceeds all amounts owing to
creditors and estimates for fees and costs to consummate the Plan.

The Plan will be funded by the Cash available in the Plan Fund.
Certain payments will be made at the closing on the sale of the
Property, including payment of Yellow Jacket’s secured claim and
outstanding taxes and related charges that may be owing to the City
of New York. The Plan Fund will be substantially funded by the net
sale proceeds of the Sale Transaction.

A full-text copy of the First Amended Disclosure Statement dated
August 12, 2021, is available at https://bit.ly/3yW9PEs from
PacerMonitor.com at no charge.   

Counsel to the Debtor:

          A.Y. STRAUSS LLC
          Eric H. Horn, Esq.
          Heike M. Vogel, Esq.
          10 Times Square, Suite 5022
          New York, New York 10018
          Tel: (646) 374-3020
          Fax: (646) 374-2123

                    About 2136 Fulton Realty

2136 Fulton Realty LLC filed a Chapter 11 petition (Bankr. E.D.N.Y.
Case No. 20-42296) on June 10, 2020.  Eric H. Horn, Esq., of A.Y.
STRAUSS LLC, is the Debtor's counsel.


3052 BRIGHTON FIRST: Taps Outerbridge Law as Special Counsel
------------------------------------------------------------
3052 Brighton First, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Outerbridge
Law P.C. as special counsel.

The Debtor needs the firm's legal assistance in connection with a
case filed in the Supreme Court of the State of New York captioned
as Leonard Roberts, on behalf of himself and all others similarly
situated v. 3052 Brighton First LLC, Index No. 521058/202.

The firm's hourly rates are as follows:

     Altagracia Beatrice Pierre-Outerbridge, Esq.   $400 per hour

     Other Attorneys                                $375 per hour
     Paralegal                                      $150 per hour
     Administrative Staff                           $70 per hour

The firm will be paid a retainer in the amount of $15,000.

Altagracia Beatrice Pierre-Outerbridge, Esq., a partner at
Outerbridge Law, 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:

     Altagracia Beatrice Pierre-Outerbridge, Esq.
     Outerbridge Law P.C.
     250 Par Avenue, 7th Floor
     New York, NY 10177
     Tel: (212) 364-5612
     Fax: 212-364-5610

                   About 3052 Brighton First LLC

3052 Brighton First, LLC, a New York-based company, filed a Chapter
11 petition (Bankr. E.D.N.Y. Case No. 20-40794) on Feb. 6, 2020,
listing as much as $50,000 in both assets and liabilities.  Judge
Nancy Hershey Lord oversees the case.  Bruce Weiner, Esq., and
Altagracia Beatrice Pierre-Outerbridge, Esq., at Outerbridge Law
P.C. serve as the Debtor's bankruptcy counsel and special counsel,
respectively.


ADVANTAGE MANUFACTURING: Has Deal on Cash Collateral Access
-----------------------------------------------------------
Advantage Manufacturing, Inc. asks the U.S. Central District of
California, Santa Ana Division, to approve a stipulation for use of
cash collateral and post-petition financing that it has entered
into with Oxygen Funding, Inc.

The Debtor requires post-petition financing in order to finance the
Chapter 11 Case and have adequate working capital to operate its
business in the ordinary course and maximize the value of its
estate.

The Lender holds a lien against the Debtor secured by the Debtor's
assets, including receivables, with total outstanding indebtedness
to the Lender in the amount of $103,675. The Debtor is current on
its loan obligations to the Lender and anticipates it will remain
so moving forward towards a successful reorganization. The Debtor
has an urgent need for use of the Cash Collateral.

Pursuant to Section 14.A. of the Payables Agreement and Section 1.7
of the Factoring Agreement, the Lender has a lien on the Debtor's
now owned and hereafter acquired Accounts, Chattel Paper,
Inventory, Equipment, Instruments, Investment Property, Documents,
Letter of Credit Rights, Commercial Tort Claims, and General
Intangibles. The Lender filed a UCC-1 Financing Statement on
January 20, 2020 (Document No. 2077581833809) identify "all
assets."

Under the terms of the Payables Agreement, the Lender funds early
payments to the Debtor's suppliers on account of invoices submitted
by the Debtor and approved by the Lender. As of the Petition Date,
the Lender was owed $103,675 under the Payables Agreement.

Prior to the commencement of the case, the Debtor was involved in
litigation with its primary vendor, Zhejiang Crafab Electric Co,
LTD in the United States District Court for the Central District of
California. In the Litigation, the Debtor disputed its obligation
to pay Zhejiang due to its having sold the Debtor defective pumps.
During the Litigation, counsel for the Debtor failed to due certain
things, resulting in the Debtor's Answer being struck and default
being entered. The prompting factor for the Debtor's Chapter 11
filing was staying the Litigation proceedings related to the Motion
for Entry of Default Judgment.

The parties agree that the Debtor may use and disburse in the
ordinary course of the Debtor's business as set forth in this
Stipulation, on and from the Petition Date.

The Lender will continue to provide financing to the Debtor under
the same terms and conditions as set forth in the Finance
Agreements.

As adequate protection for the Debtor's use of cash collateral, the
Debtor will grant the Lender a replacement lien in the Debtor's
post-petition cash, accounts receivable, inventory, and the
proceeds thereof, to the same extent and priority as any lien, held
by the Lender as of the Petition Date, and subject to the same
defenses and avoidance actions by the Debtor as those applicable to
the alleged liens, such replacement liens being further limited to
the extent Cash Collateral is actually used by the Debtor.

                   About Advantage Manufacturing

Advantage Manufacturing, Inc., a Santa Ana, Calif.-based
manufacturer of pool, spa and pond water filtration equipment,
filed its voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 21-11723) on July 11,
2021. Lyann Courant, chief executive officer, signed the petition.
At the time of filing, the Debtor disclosed $50,000 to $100,000 in
assets and $1 million to $10 million in liabilities.

Judge Theodor Albert oversees the case.

The Law Offices of Michael G. Spector serves as the Debtor's legal
counsel.



AEMETIS INC: Incurs $10.6 Million Net Loss in Second Quarter
------------------------------------------------------------
Aemetis, Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q disclosing a net loss of $10.56
million on $54.88 million of revenues for the three months ended
June 30, 2021, compared to net income of $2.19 million on $47.82
million of revenues for the three months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $28.67 million on $97.69 million of revenues compared to a
net loss of $9.86 million on $87.30 million of revenues for the six
months ended June 30, 2020.

As of June 30, 2021, the Company had $143.29 million in total
assets, $62.90 million in total current liabilities, $204.41
million in total long-term liabilities, and a total stockholders'
deficit of $124.02 million.

Cash at the end of the second quarter of 2021 increased to $7.2
million, compared to $0.6 million at the end of 2020.  Capital
expenditures increased property, plant and equipment by $12.9
million driven by investments in the Company's ultra-low carbon
initiatives and company debt decreased by $48.7 million compared to
Dec. 31, 2020.

"Revenues from ethanol sales in the second quarter of 2021
increased 16% compared to the second quarter of 2020 as economic
recovery from COVID-19 continues to create increased demand for
liquid transportation fuels along with its associated stronger
pricing," said Todd Waltz, chief financial officer of Aemetis.
"North America revenues during the second quarter of 2021 increased
to $54.7 million compared to $45.2 million during the second
quarter of 2020. Capital expenditures for ultra-low carbon projects
were $12.9 million for the first six months of 2021 as our
engineering and construction teams progress with the initiatives
outlined in our previously announced Five Year Plan," added Waltz.

"We are pleased with the milestones accomplished during the second
quarter of 2021, including progress in engineering and permitting
the next 32 miles of biogas pipeline and several dairy digesters,"
said Eric McAfee, chairman and CEO of Aemetis.  "The Aemetis Biogas
RNG project received approval for a Low Carbon Fuel Standard
pathway that established a -426 carbon intensity for our dairy RNG
biogas project, and we received California Environmental Quality
Act approval for the 32-mile extension to our existing 4-mile
biogas pipeline, in addition to an encroachment permit to construct
approximately 20 miles of pipeline in Stanislaus County.  We also
expanded the team managing the Aemetis Carbon Capture subsidiary to
inject CO2 emissions into sequestration wells which are expected to
be drilled at our two biofuels plant sites in California above
unique shale formations.  We invite investors to review the updated
Aemetis Corporate Presentation on the Aemetis home page prior to
the earnings call."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/738214/000165495421008797/amtx_10q.htm

                           About Aemetis

Headquartered in Cupertino, California, Aemetis --
http://www.aemetis.com-- is an international renewable natural
gas, renewable fuels and byproducts company focused on the
acquisition, development and commercialization of innovative
technologies that replace traditional petroleum-based products.
The Company operates in two reportable geographic segments: "North
America" and "India."

Aemetis reported a net loss of $36.66 million for the year ended
Dec. 31, 2020, compared to a net loss of $39.48 million for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$143.73 million in total assets, $66.37 million in total current
liabilities, $215.73 million in total long term liabilities, and a
total stockholders' deficit of $138.37 million.


ALUMINUM SHAPES: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Aluminum Shapes, L.L.C.
           a/k/a Shapes LLC
           f/k/a Delair Aluminum, LLC
        9000 River Road
        Delair, NJ 08110

Business Description: Aluminum Shapes is presently engaged in the
                      business of fabrication and processing of
                      aluminum by extrusion and is the owner of
                      certain commercial/industrial real estate
                      located at 9000 River Road, Delair, New
                      Jersey.

Chapter 11 Petition Date: August 15, 2021

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 21-16520

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

Debtor's
Interim
Company
Management:       WINTER HARBOR, LLC

Debtor's
Investment
Banker:           COWEN AND COMPANY, LLC

Debtor's
Restructuring
Agent:            BERWYN CAPITAL INTERESTS

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Solomon Rosenthal as chief executive
officer.

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

https://www.pacermonitor.com/view/BPV2QWQ/Aluminum_Shapes_LLC__njbke-21-16520__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. U.S. Small Business                PPP Loan          $6,870,015
Administration
Region II
26 Federal Plaza, Suite 3108
New York, NY 10278
Tel: 212-264-1450
Email: disastercustomerservice@sba.gov

2. P.S.E. & G.                     Trade Payable        $1,805,850
150 How LN
New Brunswick, NJ 08901
Contact: Ralph Izzo
President/CEO
Tel: 609-273-3023

3. Indigo Global                   Trade Payable          $790,000
1500 Market Street
Suite 3500E
Philadelphia, PA 19102
Contact: Melissa Anagnostakos
Tel: 215-575-7309
Email: info@indigoglobalcorp.com

4. Nathan H Kelman, Inc.           Trade Payable          $759,336
41 Euclid Street
Cohoes, NY 12047
Contact: Nathan H. Kelman
Tel: 518-237-5133
Fax: 518-233-8555
Email: nate.kelman@nhkelman.com

5. Sentry Insurance                Trade Payable          $432,295
1800 North Point Drive
Stevens Point, WI 54481
Contact: Peter G. McPartland, CEO
Tel: 800-473-6879
Email: natacctspremiumservices@sentry.com

6. Harris, Baio & McCullough       Trade Payable          $421,685
520 S. Front Street
Philadelphia, PA 19147
Contact: George Harris, President
Tel: 215-440-9800
Fax: 215-440-9812
Email: george@hbmadv.com

7. Energy Power Investment Co.     Trade Payable          $390,720
LLC
1605 N. Cedar Crest Blvd
Allentown, PA 18104
Contact: Steven Gabrielle
Tel: 610-557-1870
Email: sgabrielle@eppservice.com

8. Wabash National                 Trade Payable          $300,781
P.O. Box 6129
Lafayette, IN 47903
Tel: 765-771-5300

9. Southeastern Extrusion Tool     Trade Payable          $233,391
510 Staples Dr.
Florence, AL 35630
Contact: Joe Handback
Tel: 256-766-6421
Fax: 256-766-1039
Email: jhanback@set-tool.com

10. Indilaw LLP                    Trade Payable          $200,000
Two Liberty Place
50 S. 16th Street, Suite 2710
Philadelphia, PA 19102
Contact: Bhanu B. Ilindra, Esq.
Tel: 267-925-0452
Fax: 267-925-0451
Email: bhanu@bbilawgroup.com
       araju@rajullp.com

11. Northeast Metal Traders        Trade Payable          $172,876
7345 Milnor Street
Philadelphia, PA 19136
Contact: Mitchell Goldberg
Tel: 215-624-7260
Fax: 215-624-7495
Email: nemt@metaltrader.com

12. Labrador Recycling             Trade Payable          $157,736
115 Stevens Street
Springfield, MA 01104
Contact: Fabio Folino
Tel: 413-241-5855
Fax: 413-241-5856
Email: oz@labrecy.com

13. Attar Metals Inc.              Trade Payable          $131,169
6290 Netherhard Road
Mississauga, ON L5T 1B7
Canada
Contact: Donna Mussel
Tel: 905-670-4150
Fax: 905-670-8685
Email: info@attarmetals.com

14. American Express               Trade Payable          $113,708
Three World Financial Center
200 Vesey Street
New York, NY 10285-4803
Contact: Stephen J. Squeri, CEO
Tel: 800-528-2122

15. Internal Revenue Service       Trade Payable          $112,820
600 Arch Street
Philadelphia, PA 19106
Tel: 267-941-6800

16. Coventya, Inc.                 Trade Payable          $109,627
4639 Van Epps Rd
Brooklyn Heights, OH 44131
Contact: Jason Potts
Tel: 216-351-1500
Fax: 216-351-5677
Email: j.potts@coventya.com

17. Greaney Consulting LLC         Trade Payable          $100,925
800 Village Walk
Guilford, CT 06437
Contact: Chris Greane
Tel: 203-533-5338
Fax: 480-452-1154
Email: chris.greaney@greaneyconsulting.com

18. House of Metals                Trade Payable           $95,420
45 Commercial Road
Toronto, ON M4G 1Z3
Canada
Contact: Tom Lobel
Tel: 416-421-1572
Email: info@houseofmetals.ca

19. Airgas Safety                  Trade Payable           $83,819
128 Wharton Road
Bristol, PA 19007
Tel: 215-826-9000

20. Allied Mineral Products, Inc.  Trade Payable           $81,876
2700 Scioto Parkway
Columbus, OH 43221-4660
Contact: Mike Gavin
Tel: 800-525-0244
Email: info@alliedmineral.com


ALUMINUM SHAPES: Files for Chapter 11 Bankruptcy
------------------------------------------------
Aluminum processor Aluminum Shapes, L.L.C., has sought Chapter 11
bankruptcy protection.  

Aluminum Shapes was founded by Ben Corson in 1948 and began
operations as a supplier of extruded aluminum for his aluminum
windows and doors.  The Debtor has since grown to become a
predominant fabricator of aluminum east of the Mississippi, and one
of only a few processors in the country capable of, and in
possession of, a completely vertically integrated plant and
operations for the processing, annealing, cutting, fabricating,
welding, and extruding of aluminum.

The Debtor became incorporated in 1956 and subsequently acquired 55
acres of land at its current location in Delair, New Jersey upon
which it developed and built its aluminum processing facilities.

The Debtor is internationally known for some of its projects,
including its fabrication and provision of the scaffolding for the
reconstruction of the Statue of Liberty, for which it received
recognition by the Guinness Book of World Records for what was then
the largest free-standing aluminum structure.  In 1998, it provided
scaffolding for the Washington monument rehabilitation.

The Debtor owns and operates a single location at 9000 River Road,
Delair, NJ, consisting of 500,000 square feet of industrial space,
including a cast house, foundry, and processing area.  At present,
the Debtor is not operating the cast house.

As of the Petition Date, the Debtor had outstanding debt
obligations in the aggregate principal amount of no less than
$9,270,525.89 to Tiger Finance, LLC, pursuant to the prepetition
Tiger Credit Agreement.  In addition, the Debtor estimates that
unsecured claims against it exceed $13,000,000.

                        Road to Chapter 11

Winter Harbor LLC's Jordan Meyers, who was appointed as interim CFO
starting May 2021, explains that following years of adverse market
trends, including increased competition from overseas
manufacturers, the general downturn in the United States economy
caused by COVID-19, has forced the Debtor into a sale process. The
COVID-19 shut down occurred during a time when the Debtor was
experiencing strong demand but lacked adequate capital to complete
fabrication.  The Debtor is the latest victim of the skyrocketing
price of metal, supply chain issues, the lack of available credit,
and the lack of cash flow necessary to compete.  Both the increased
cost of raw materials and foreign competition have adversely
impacted the Debtor's cash flow in recent years. Inadequate cash
flow has caused the Debtor to delay accepting new work orders.  In
response to the aforementioned challenges, the Debtor, in
consultation with its advisors, has taken steps to preserve
liquidity and develop a comprehensive, value-maximizing transaction
that would inure to the benefit of creditors.  

In 2020, the Debtor implemented key strategic initiatives,
including:  (i) attempts to deleverage operations and generate
capital; (ii) increasing customer engagement, including allowing
customers to purchase their own metals for processing, thereby
reducing raw material costs; (iii) looking for other market
opportunities and products; (iv) optimizing the Debtor's operations
and reducing the cash burn rate; and (v) exploring opportunities
for a sale of the Business to a strategic purchaser.  The Debtor
has significant capacity that could be captured for a moneyed
purchaser.  The Debtor has strong demand and a wide and loyal
customer body.   

The Debtor has made significant reductions in expenses to meet its
current obligations.  There have been a number of cost-cutting
measures, including a workforce reduction to the current level of
111 union and non-union Employees.  The Debtor has curtailed
operations to about 10 percent of capacity.  Where possible, the
Debtor is processing material purchased by the customer, which
enables processing to continue without the delay and expense
involved with sourcing raw materials and alleviates the financial
strain of purchasing and retaining inventory.

Despite the significant efforts to reduce costs and curtail
operations during the COVID-19 downturn, the operating losses will
continue to significantly impair the Debtor's liquidity.  For the
year 2020, the Debtor reported net sales of $13.6 million, as
compared to $43.4 million for the fiscal year 2019. The reduction
reflected an inability to generate sufficient capital for metal
supply purchases.  The Debtor reported an operating loss of
approximately $19.4 million in 2020.

                      About Aluminum Shapes

Aluminum Shapes, L.L.C., is presently engaged in the business of
fabrication and processing of aluminum by extrusion and is the
owner of certain commercial/industrial real estate located at 9000
River Road, Delair, New Jersey.

Jacky Cheung, an Australian national and resident of Vietnam, owns
100% of the membership interests and is the sole member of the
Company.

Aluminum Shapes filed a Chapter 11 bankruptcy petition (Bankr.
D.N.J. Case No. 21-16520) on August 15, 2021, with a deal to sell
the business to Reich Brothers, LLC.

The Debtor estimated $10 million to $50 million in assets and
liabilities as of the bankruptcy filing.

Obermayer Rebmann Maxwell & Hippel LLP, led by Edmond M. George, is
the Debtor's bankruptcy counsel.  Riveron Consulting's Winter
Harbor, LLC, is the interim management provider.  Cowen And
Company, LLC, is the investment banker.  Berwyn Capital Interests
is the restructuring agent.


ALUMINUM SHAPES: Has Deal to Sell Assets to Reich Brothers
----------------------------------------------------------
Aluminum processor Aluminum Shapes, L.L.C., has sought Chapter 11
bankruptcy protection with a deal to sell its assets to Reich
Brothers, LLC, absent higher and better offers at an auction set
for October 2021.

Winter Harbor LLC's Jordan Meyers, who was appointed as interim CFO
starting May 2021, explains that the Chapter 11 case is intended to
address the Debtor's funded debt, litigation overhang and to
provide for a sale of the Business as a whole or its respective
Assets.  

The Debtor is therefore seeking either a strategic purchaser for
the Business or the Assets of the Debtor, with an expectation that
a sale under a controlled environment under the bankruptcy process
will maximize the value for all creditors.  The Debtor and its
management and Advisors believe there is substantial value in the
Business and Assets.

At the same time, the Debtor was exploring options for increasing
liquidity and a restructuring.  The Debtor worked with Cowen, as
investment banker, to conduct a marketing process.  Cowen and the
Debtor prepared a list of more than 140 potential investors
(including various financial sponsors and strategic purchasers)
that were considered likely participants in a sale process.
Following the initial outreach to the identified parties,
information was provided to these parties to gauge their interest
prior to executing a non-disclosure agreement ("NDA").
Approximately 40 parties executed NDAs, who were then granted
access to a data room.

The Debtor's advisors at Cowen and Company, LLC have received a
proposed Stalking Horse offer from Reich Brothers, LLC, which will
be further disclosed in connection with the Debtor's contemplated
Sale Motion.  The Stalking Horse offer from Reich Bros. was
facilitated by the Debtor's prepetition lender, Tiger Finance,
LLC.

The Debtor is entering into a proposed Asset Purchase Agreement
with Reich Bros., which will serve as the Stalking Horse Bid for
the Debtor's Assets.  The Debtor's Assets will be sold at public
auction to be conducted before the Bankruptcy Court on bidding
procedures approved pursuant to the Sale Motion.

The Debtor's investment bankers at Cowen and Company, LLC have been
diligently interviewing other prospective, competitive bidders, and
are continuing to market the Business and Assets for sale.  The
Debtor and its Advisors will continue to work with the parties that
have indicated an interest in the Business and Assets in an effort
to obtain the highest or the best value for the Assets. Cowen
continues to market for a Debtor in Possession loan.  

Contemporaneous with the First Day Motions or soon thereafter, the
Debtor will be filing its Sale Motion and seeking an order
approving Bidding Procedures and the Auction format.  With guidance
from Cowen, the Debtor intends to conduct a sale process for its
Assets over the next 60 days, with the Auction expected to be
conducted no later than Oct. 15, 2021.

The Debtor will continue operations pending the sale process.

The Debtor believes, in the exercise of its business judgment, that
the sale of the Business as a going concern over the next 60 days
or, alternatively, its Assets will provide the best process under
the circumstances to maximize value for its stakeholders.

The Debtor will utilize cash collateral, having obtained the
consent of its Prepetition Lender to do so, and will file a motion
to obtain Debtor in Possession Financing.  Consensual use of cash
collateral and DIP Financing will provide the Debtor with
sufficient liquidity to continue operations and pay the
administrative expenses of the Chapter 11 Case. Pursuant to the DIP
Motion, the Debtor will repay the existing Prepetition Tiger
Indebtedness in full and additional advances will be made in
accordance with the Budget, as reduced by cash receipts.

                        First Day Motions

To minimize the adverse effects of the commencement of these
Chapter 11 cases on the Debtor's ability to effectuate a timely and
efficient Chapter 11 liquidation that will maximize the value of
the Debtor's estate, the Debtor has filed a number of First Day
Motions designed to facilitate its seamless transition into Chapter
11 and to ensure minimum disruption to its operations.

These First Day Motions include a Motion for Expedited
Consideration of First Day Matters; Motion to Extend the Time to
File Schedules and Statements; Motion to Appoint EPIQ, LLC as
Claims and Noticing Agent; Application of Retain Obermayer as
Debtor's counsel; Application to Retain Cowen and Company, LLC;
Application to Retain Winter Harbor LLC and Designate Dalton
Edgecomb as Chief Restructuring Officer and Jordan Meyers as
Interim Chief Financial  Officer; Application to Retain Berwyn
Capital and Designate Gerard Leimkuhler as Chief Plan and
Transaction Officer; Motion to Pay Certain Pre-Petition Wages;
Motion to Obtain DIP  Financing and for Authorization to Use Cash
Collateral; Motion to continue the Debtor's Insurance programs;
Motion to pay Certain Pre-Petition Taxes; Ordinary Course
Professional Motion; Utilities Motion; and a Motion to Authorizing
Use of Prepetition Bank Accounts and Business Forms.

                      About Aluminum Shapes

Aluminum Shapes, L.L.C., is presently engaged in the business of
fabrication and processing of aluminum by extrusion and is the
owner of certain commercial/industrial real estate located at 9000
River Road, Delair, New Jersey.

Jacky Cheung, an Australian national and resident of Vietnam, owns
100% of the membership interests and is the sole member of the
Company.

Aluminum Shapes filed a Chapter 11 bankruptcy petition (Bankr.
D.N.J. Case No. 21-16520) on August 15, 2021, with a deal to sell
the business to Reich Brothers, LLC.

The Debtor estimated $10 million to $50 million in assets and
liabilities as of the bankruptcy filing.

Obermayer Rebmann Maxwell & Hippel LLP, led by Edmond M. George, is
the Debtor's bankruptcy counsel.  Riveron Consulting's Winter
Harbor, LLC, is the interim management provider.  Cowen And
Company, LLC, is the investment banker.  Berwyn Capital Interests
is the restructuring agent.


AMERANT BANCORP: Fitch Affirms Then Withdraws 'BB+' IDR
-------------------------------------------------------
Fitch Ratings has affirmed and withdrawn the Long-Term Issuer
Default Ratings (IDR) for Amerant Bancorp Inc. (AMTB), its bank
subsidiary Amerant Bank, N.A., and its wholly-owned intermediate
holding company subsidiary Amerant Florida Bancorp at 'BB+'.

The Rating Outlook has been revised to Stable from Negative,
reflecting an improving economic outlook that portends Asset
Quality and Earnings, and Profitability performance commensurate
with AMTB's rating.

The withdrawal is being made for commercial reasons.

KEY RATING DRIVERS

The affirmation of AMTB's rating reflects continued improvement of
the operating environment driven by steady economic recovery in the
wake of the pandemic. While a degree of uncertainty remains, Fitch
believes that downside risks for AMTB have stabilized relative to
when its rating Outlook was revised to Negative in May 2020.

While challenges persist in the current low-rate environment, and
AMTB's Earnings and Profitability profile remains weaker than
community bank peers, Fitch believes AMTB's recent performance, and
the improving operating environment, supports the Stable Rating
Outlook, particularly at the bank's current rating, and Earnings
and Profitability factor score of 'bb-'. AMTB's 2021 financial
performance to date has meaningfully improved relative to the first
half of 2020, and is in line with historical norms, as the
headwinds of significant loan loss provisioning in 2020 have turned
to a modest reserve release, similar to the broad industry.

Moreover, while notable improvement in AMTB's efficiency ratio has
yet to materialize, efforts taken to rationalize costs are
nonetheless positive steps in achieving its target efficiency ratio
of 60%. Ultimately, reaching that target will likely require
concurrent growth in revenue, in Fitch's opinion.

While non-performing assets (NPA) have steadily increased through
the pandemic, loan losses to date have remained stable at 0.06%
through 2Q21. Additionally, loans on payment deferrals due to the
pandemic have also greatly diminished from their peak of nearly 26%
of total loans in June 2020 to 1%. AMTB still maintains notable
exposure to lending segments that are more vulnerable to the
pandemic, including retail, hotels, and office and the bank could
still experience loan losses that exceed historical norms. However,
Fitch believes that should losses materialize, they would be within
the parameters of the bank's current 'bb+' Asset Quality factor
score and the bank's overall rating.

With a CET 1 ratio of 11.96%, Fitch views AMTB's capital levels as
adequate for its rating level and given its current risk profile.
Fitch observes that capital levels have trended lower in recent
quarters, but remain above the levels seen when the bank was
private. Moreover, Fitch expects that future capital levels may
trend lower, as the bank deploys capital in stock repurchases or
small acquisitions. However, with a 'bb+' Viability Rating (VR),
Fitch expects capital to remain reasonable over the typical rating
time horizon of one to two years.

Like other banks, AMTB has utilized an abundance of systemwide
liquidity to remix its deposits. Fitch notes the steps taken to
lower reliance on time deposits, which have declined to 29% of
deposits as of 2Q21, down from 39% year-over-year. Likewise,
non-interest bearing deposits have proportionally increased to 19%
of total deposits from 16% a year ago. Offsetting these
improvements is an elevated 98.8% loan-to-deposit ratio (Fitch's
primary Funding and Liquidity metric). This ratio has declined
notably at most banks in the current environment.

DERIVATION SUMMARY

Long- and Short-Term Deposit Ratings

AMTB's uninsured deposit ratings are rated one notch higher than
its Issuer Default Rating (IDR) because U.S. uninsured deposits
benefit from depositor preference. U.S. depositor preference gives
deposit liabilities superior recovery prospects in the event of
default.

Holding Company

AMTB has a bank holding company (BHC) structure with the bank as
the main subsidiary. The subsidiary is considered core to the
parent holding company, supporting equalized ratings between the
bank subsidiary and the BHC. IDRs and VRs are equalized with those
of AMTB's operating company and bank, reflecting its role as the
BHC, which is mandated in the U.S. to act as a source of strength
for its bank subsidiaries.

Support Rating and Support Rating Floor

AMTB, Amerant Bank, N.A., and Amerant Florida Bancorp Inc. (AFB)
have a Support Rating of '5' and Support Rating Floor of 'NF'. In
Fitch's view, AMTB and AFB are not systemically important, and the
probability of support is therefore unlikely. IDRs and VRs do not
incorporate any support.

RATING SENSITIVITIES

Given the withdrawal of the ratings, sensitivities are no longer
applicable.

BEST/WORST CASE RATING SCENARIO

International scale credit ratings of Financial Institutions and
Covered Bond 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.

ESG CONSIDERATIONS

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means 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.


ARRAY TECHNOLOGIES: S&P Affirms B+ Rating on Sr. Secured Term Loan
------------------------------------------------------------------
S&P Global Ratings affirmed its 'B+' rating on solar tracker maker
Array Technologies Inc.'s senior secured term loan.

S&P said, "The stable outlook reflects our view that Array's
profitability will improve in the next year and that it will
generate credit measures appropriate for the ratings by year-end
2022.

"We view Array's perpetual preferred stock issuance as a debtlike
liability, but its weak 2021 credit measures should improve next
year. We see the company's issuance of $350 million of perpetual
preferred stock as a $148 million net increase to Array's debt
balance, as the company intends to use some of the proceeds to
reduce revolver borrowings by $102 million and the term loan
balance by $100 million. The preferred shares are held by one
entity and Array has the option to redeem them (potentially via
debt proceeds, in our view) at its discretion. The instrument
contains an annual dividend that can be paid at either 5.75% in
cash or 6.25% as payment-in-kind (PIK) during the first five years;
after five years, it must be paid in cash and the rate steps up by
50 basis points on each of the fifth, sixth, and seventh
anniversaries of the closing date and 100 basis points on the
eighth, ninth, and 10th anniversary dates."

After the transaction, Array's adjusted debt-to-EBITDA ratio will
increase materially, to over 7x at the end of 2021. As the company
works off its inflation-impacted lower-margin backlog of work
during the remainder of 2021 and into 2022, then starts to
recognize higher-margin work in the latter part of next year,
Array's leverage ratio should decrease to 4.4x at the end of 2022.
This is within the 4x-5x range we see as appropriate for the
current ratings.

S&P said, "Abiding by prudent financial policies is key to
maintaining credit quality. Prior to the recent preferred stock
issuance, we had assumed Array's financial policies would become
more conservative as the previous financial sponsor had exited its
investment in the company after it completed a follow-on equity
offering. Now, as 5.8% of the voting shares and one board seat on a
nine-member board are controlled by affiliates of Blackstone Energy
Partners, it remains to be seen whether Blackstone will push for
greater shareholder rewards to come at the expense of debtholders.
Array has the option to sell up to $150 million more preferred
shares to Blackstone, which would augment Blackstone's level of
control, but large institutional money managers will still hold the
dominant share of the voting power. We believe management will
abide by the financial policies and discipline necessary to keep
debt leverage and other credit measures commensurate with the
existing ratings, but whether it would seek to maintain them at
levels necessary for higher ratings is now questionable."

The volatility in demand and choppy operational execution are weak
characteristics of Array's business. Array Technologies has
witnessed its trailing-12-month revenue contract by 21% from the
same point last year, as fears about the expiration of the
investment tax credit (ITC) for solar energy projects resulted in
demand being front-loaded to the quarters ended in December 2019
and March 2020. Then, rising materials prices may have softened or
pushed out end-market demand. The company cited hot-rolled steel
coil up over 3x to $1,500 per short ton, ocean freight costs per
container more than doubling, and average aluminum price up 60% to
$2,400 per metric ton at the end of the second quarter. The
reduction in demand, rising materials costs, and Array's lack of
ability to quickly adjust pricing levels regarding the sourcing of
materials and components has resulted in Array's trailing-12-month
adjusted EBITDA margins contracting by more than half, to just over
10% at the end of June. Free cash flow is likely to be negative for
a second straight year, this time at roughly -$200 million on very
high working capital-related cash usage. The company achieved over
76% growth in second-quarter sales on a year-over-year basis, which
suggests a return to a healthier operating environment, perhaps as
the sunset of the investment tax credit (ITC) is likely to be
extended. However, profitability in the quarter remained weak, and
will likely remain so for the rest of this year.

However, Array's backlog remains robust, its order book of $882
million at June 30, 2021, grew by 45%, the outlook for renewable
energy continues to rise as levelized cost of energy is now at
parity with other forms of generation, the sourcing process on
components has been addressed, and margins on new projects won are
reportedly at "pre-inflation" levels, which are much more
amenable.

S&P said, "The stable outlook on Array Technologies reflects our
view that despite a challenging 2021, the company will be able to
rebound significantly and to lower its adjusted debt to EBITDA
ratio to the appropriate 4x-5x range within the next 12 months. We
consider the company's recent $350 million preferred stock issuance
as debtlike. We see the company's adjusted debt to EBITDA ratio
exceeding 7x in 2021, then declining swiftly to below 4.5x in 2022
supported by increased profitability. This scenario is based on the
view that raw material costs subside, supply chain challenges ease,
and the lower-margin projects currently being performed transitions
to higher-margin projects in the second half of 2022. We expect the
company will benefit from the favorable secular demand conditions
for renewable energy, which will support increasing earnings and
cash flow in future years.

"We may lower our ratings on Array over the next 12 months if the
business conditions in the solar energy sector weaken permanently
such that its adjusted debt leverage is likely to remain elevated
above 5x with weak free operating cash flow." These conditions may
include:

-- Project delays become permanent, reducing backlog and order
volumes;

-- Large adverse changes regarding costs on new projects relative
to its prior work are insurmountable despite recent attempts to
improve the procurement process, which compresses margins and
diminishes credit metrics; or

-- It becomes apparent that the company is unable to generate
consistent positive free cash flow.

S&P may also lower the ratings if Array discretionarily worsens its
capital structure, which may include:

-- The company issuing additional preferred stock, which results
in debt leverage increasing beyond an already high adjusted debt to
EBITDA ratio of over 7x through 2021; or

-- It employs more aggressive financial policies (e.g., an
unexpectedly large debt-financed acquisition) that make it unlikely
it will be able to reduce its adjusted leverage below 5x in the
next 12 months.

While very unlikely, S&P may raise its ratings on Array over the
next 12 months if:

-- Operating conditions rebound rapidly and permanently such that
Array can maintain adjusted debt leverage of less than 4x on a
sustained basis;

-- Array establishes a record of generating consistent operating
profitability and cash flow while expanding; and

-- It abides by conservative financial policies and we see the
risk of it releveraging as low.



AUTHENTIC BRANDS: S&P Places 'B' ICR on CreditWatch Developing
--------------------------------------------------------------
S&P Global Ratings retained all of U.S.-based Authentic Brands
Group Inc.'s ratings, including its 'B' issuer credit rating on
CreditWatch. However, S&P revised the CreditWatch implications to
developing from positive. S&P placed its ratings, including the 'B'
issuer credit rating, on the company on CreditWatch with positive
implications on July 7, 2021, following its IPO filing The
developing listing reflects the possibility that its could affirm,
lower, or raise the ratings following its review.

S&P said, "The CreditWatch Developing status indicates we may
raise, lower, or affirm the ratings on ABG within the next 90 days
after we receive additional information necessary to evaluate the
rating. On Aug. 12, 2021, ABG announced that it has entered a
definitive agreement to acquire the Reebok business from Adidas AG,
subject to regulatory approval. The impact of the final terms of
the proposed acquisition on ABG's credit quality is not yet clear.
Specifically, we do not have details regarding how ABG will finance
the acquisition, any potential changes to company's operating
structure or business model, the potential earnings impact on the
group, or whether the group will materially change its strategic
focus or financial policies beyond the proposed acquisition.

"In July 2021, ABG filed an S-1 with the New York Stock Exchange
(NYSE) indicating the potential for undertaking an IPO in the
coming months. We believe the announcement and planned acquisition
of Reebok could delay the company's public listing as it will need
to amend its filing to include the financials from Reebok.

"We plan to resolve the CreditWatch listing upon receipt of more
information about the company's financing plans, including timing
of the IPO listing. We also expect to receive additional
information about Reebok's financial performance, integration
plans, and the company's financial policies.

"We could affirm the ratings if we expect the company to maintain
aggressive financial policies, the company does not complete an IPO
or IPO proceeds are not applied to material debt reduction,
resulting in leverage maintained above 5x and we do not change our
view of the company's competitive advantage or scale and
diversity.

"We could lower the ratings if we estimate that leverage could
increase to the mid-6x if the company were to fund the acquisition
primarily with debt without meaningful incremental EBITDA
contribution or if the company does not successfully complete an
IPO leading to higher debt levels. The downside to the ratings
could also be driven by the company's continued adoption of a more
aggressive financial policy driven by the lack of debt reduction
and an appetite for incremental acquisitions without sufficient
incremental EBITDA contribution. We continue to expect Authentic
Brands' consortium of financial sponsors will retain majority
control upon completion of the IPO. Lower ratings could also
reflect our belief of greater integration risk with Reebok, the
company's largest acquisition to-date.

"We could raise the ratings if credit measures pro forma for the
transaction improve considerably from current levels. This could
occur if the company is able to successfully complete its IPO
listing over the coming months and utilize the proceeds from the
IPO to fund a part of the Reebok acquisition and we believe that
ABG will be able to integrate the Reebok business successfully and
maintain more conservative financial policies, resulting in
proforma leverage sustained below 5x.

"On a stand-alone basis, we expect ABG to generate improved EBITDA
and free cash flow through operating gains as retail volumes
rebound and incremental EBITDA from the recently acquired brands,
and maintain credit measures appropriate for the current rating,
including pro forma weighted-average debt to EBITDA maintained at
or below 5x."



BABCOCK & WILCOX: Posts $3.1 Million Net Income in Second Quarter
-----------------------------------------------------------------
Babcock & Wilcox Enterprises, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing
net income of $3.14 million on $202.86 million of revenues for the
three months ended June 30, 2021, compared to a net loss of $18.25
million on $135.40 million of revenues for the three months ended
June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $12.30 million on $371.11 million of revenues compared to a
net loss of $49.87 million on $283.95 million of revenues for the
six months ended June 30, 2020.

As of June 30, 2021, the Company had $665.14 million in total
assets, $680.86 million in total liabilities, and a total
stockholders' deficit of $15.72 million.

"Our results for the second quarter of 2021 demonstrate our steady
progress towards achieving our adjusted EBITDA targets of $70-$80
million and $95-$105 million, in 2021 and 2022, respectively," said
Kenneth Young, B&W's chairman and chief executive officer.  "This
momentum is driven by our ongoing growth strategies, including our
clean energy initiatives and cost reduction actions, despite the
continued adverse effects of COVID-19 across our segments."

"With the launch of our ClimateBright platform in May, we are
building an exciting pipeline of potential carbon capture and
hydrogen combustion opportunities, as our customers seek solutions
to address some of the world's most urgent climate objectives such
as carbon dioxide and methane reductions," Young added.  "We are
pursuing an overall pipeline of more than $6 billion of identified
project opportunities through 2024, and continue to make progress
in converting our pipeline to bookings.  We anticipate booking
three to five renewable new-build opportunities in 2021, as we are
seeing increasing demand for our technologies."

"Our new four-year senior financing agreements, which closed in
June, were a significant accomplishment for the Company and
demonstrate the confidence of our lenders and shareholders in our
strategy," Young continued.  "Combined with the reduction of our
total secured debt by over $347 million in 2021, this financing has
positioned us to grow across all segments as we invest in our
ClimateBrightTM technologies platform and innovative technology
agreements such as our recent exclusive long-term energy storage
licensing option agreement with the U.S. Department of Energy."

"Our acquisition efforts are progressing, and multiple investment
or acquisition opportunities are in advanced due diligence phases
including three renewable or emerging technology opportunities that
are in exclusive negotiations," Young added.  "We remain dedicated
to increasing shareholder value through both organic and inorganic
growth while driving a worldwide transformation to a green
environmental future."

COVID-19 Impact

The Company said, "The global COVID-19 pandemic has disrupted
business operations, trade, commerce, financial and credit markets,
and daily life throughout the world.  The Company's business has
been, and continues to be, adversely impacted by the measures taken
and restrictions imposed in the countries in which it operates and
by local governments and others to control the spread of this
virus. These measures and restrictions have varied widely and have
been subject to significant changes from time to time depending on
the changes in the severity of the virus in these countries and
localities.  These restrictions, including travel and curtailment
of other activity, negatively impact the Company's ability to
conduct business.  The volatility and variability of the virus has
limited the Company's ability to forecast the impact of the virus
on its customers and its business.  The continuing resurgence of
COVID-19, including new strains such as the delta variant, has
resulted in the reimposition of certain restrictions and may lead
to other restrictions being implemented in response to efforts to
reduce the spread of the virus.  These varying and changing events
have caused many of the projects the Company had anticipated would
begin in 2020 to be delayed into the second half of 2021 and
beyond.  Many customers and projects require B&W's employees to
travel to customer and project worksites.  Certain customers and
significant projects are located in areas where travel restrictions
have been imposed, certain customers have closed or reduced on-site
activities, and timelines for completion of certain projects have,
as noted above, been extended into the second half of 2021 and
beyond. Additionally, out of concern for the Company's employees,
even where restrictions permit employees to return to its offices
and worksites, the Company has incurred additional costs to protect
its employees as well as advising those who are uncomfortable
returning to worksites due to the pandemic that they are not
required to do so for an indefinite period of time.  The resulting
uncertainty concerning, among other things, the spread and economic
impact of the virus has also caused significant volatility and, at
times, illiquidity in global equity and credit markets.  The full
extent of the COVID-19 impact on the Company's operational and
financial performance will depend on future developments, including
the ultimate duration and spread of the pandemic and related
actions taken by the U.S. government, state and local government
officials, and international governments to prevent disease spread,
as well as the availability and effectiveness of COVID-19
vaccinations in the U.S. and abroad, all of which are uncertain,
out of the Company's control, and cannot be predicted."

Liquidity and Balance Sheet

As previously disclosed, on May 7, 2021 the Company closed an
underwritten registered public offering of 4,000,000 shares of its
7.75% Series A Cumulative Perpetual Preferred Stock for gross
proceeds of approximately $100 million before deducting
underwriting discounts and commissions and estimated offering
expenses payable by the Company.  The offering resulted in net
proceeds of approximately $95.7 million after deducting
underwriting discounts and commissions, but before expenses.

On May 26, 2021, the Company completed the sale of an additional
444,700 shares of its Preferred Stock at an offering price of
$25.00 per share for net proceeds of approximately $10.7 million
after deducting underwriting fees.

As previously disclosed, on June 1, 2021, the Company entered into
an agreement with B. Riley whereby the Company issued B. Riley
2,916,880 shares of Preferred Stock and paid $0.4 million in cash,
and paid $0.9 million in cash to B. Riley for accrued interest due,
in exchange for a deemed prepayment of $73.3 million of the
Company's existing term loans.

On June 30, 2021 the Company entered into a Revolving Credit
Agreement with PNC Bank, N.A. under which PNC has provided an up to
$50 million asset-based revolving credit facility and a Letter of
Credit Agreement with PNC under which PNC has agreed to issue up to
$125 million of letters of credit to B&W, secured in part by cash
collateral provided by an affiliate of MSD Partners.  The
agreements have a maturity date of June 30, 2025.  All obligations
under the Company's prior Amended and Restated Credit Agreement
with Bank of America N.A. as administrative agent have been
discharged, and the Amended and Restated Credit Agreement has been
terminated.  Under the terms of the Amended and Restated Credit
Agreement, approximately $9 million in deferred fees under that
Credit Agreement have been waived due to the Company's successful
refinancing prior to July 1, 2021.

At June 30, 2021, the Company had total gross debt of $170.9
million and a cash, cash equivalents and restricted cash balance of
$143.6 million inclusive of net proceeds under the Company's
"at-the-market" sales agreements through June 30, 2021.

Subsequent to June 30, 2021 and as of Aug. 12, 2021, the Company
issued additional shares of its Preferred Stock for net proceeds of
$5.9 million and additional Senior Notes for net proceeds of $12.9
million under the relevant At-The-Market sales agreements.

Cost Savings Measures Continuing

In addition to the $133 million of cost savings initiatives
previously disclosed, the Company implemented approximately $4
million of additional cost savings initiatives in the second
quarter of 2021, for a total of $137 million.  The Company has also
identified an incremental $5 million of cost saving actions
expected to be implemented during the remainder of 2021.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1630805/000163080521000042/bw-20210630.htm

                      About Babcock & Wilcox

Headquartered in Akron, Ohio, Babcock & Wilcox Enterprises is a
growing, globally-focused renewable, environmental and thermal
technologies provider with decades of experience providing
diversified energy and emissions control solutions to a broad range
of industrial, electrical utility, municipal and other customers.
B&W's innovative products and services are organized into three
market-facing segments which changed in the third quarter of 2020
as part of the Company's strategic, market-focused organizational
and re-branding initiative to accelerate growth and provide
stakeholders improved visibility into its renewable and
environmental growth platforms.

Babcock & Wilcox reported net losses of $10.30 million in 2020,
$129.04 million in 2019, $724.86 million in 2018, $379.01 million
in 2017, and $115.08 million in 2016.  As of March 31, 2021, the
Company had $582.36 million in total assets, $777.80 million in
total liabilities, and a total stockholders' deficit of $195.44
million.


BELVIEU BRIDGE: Seeks to Hire Frost Law as Special Counsel
----------------------------------------------------------
Belvieu Bridge Properties Group, LLC seeks approval from the U.S.
Bankruptcy Court for the District of Maryland to employ Frost Law
as special counsel.

The Debtor needs the firm's assistance to handle the financial
aspects of its Chapter 11 case. Frost Law has the resources and
personnel to assist the Debtor in the preparation of the necessary
financials to allow the case to proceed and to maintain appropriate
books and records, resources and personnel.

Frost Law will be paid at the rate of $425 per hour and reimbursed
for out-of-pocket expenses incurred.

Brett Weiss, Esq., a partner at The Weiss Law Group, disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Daniel Staeven, Esq.
     Frost Law
     839 Bestgate Road Suite 400
     Annapolis, MD 21401
     Tel: (410) 497-5947/(410) 862-2834
     Fax: (888) 235-8405
     Email: Dan.Staeven@FrostTaxLaw.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 Ave. and 4610 Wallington Ave., Baltimore, Md., and
2427-2429 and 2431-2433 Lakeview Ave., Baltimore, Md.  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 Chapter 11
petition (Bankr. D. Md. Case No. 21-11452) on March 9, 2021,
listing total assets of $3,115,322 and total liabilities of
$3,108,307.  Zenebe Shewayene, managing member, signed the
petition.

Judge David E. Rice oversees the case.

The Weiss Law Group, LLC and Frost Law serve as the Debtor's
bankruptcy counsel and special counsel, respectively.


BIOSTAGE INC: Incurs $382K Net Loss in Second Quarter
-----------------------------------------------------
Biostage, Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $382,000
on zero revenues for the three months ended June 30, 2021, compared
to a net loss of $1.19 million on zero revenues for the three
months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $1.26 million on zero revenues compared to a net loss of
$3.18 million on zero revenues for the same period during the prior
year.

As of June 30, 2021, the Company had $1.12 million in total assets,
$387,000 in total liabilities, and $728,000 in total stockholders'
equity.

The Company has incurred operating losses since inception, and as
of June 30, 2021 the Company had an accumulated deficit of
approximately $70.2 million.  The Company is currently investing
significant resources in the development and commercialization of
its products for use by clinicians and researchers in the fields of
regenerative medicine and bioengineering.  As a result, the Company
expects to incur operating losses and negative operating cash flows
for the foreseeable future.

As of June 30, 2021, the Company had operating cash on-hand of $0.5
million, flat from the prior quarter.  During the six-month period
ended June 30, 2021, the Company used net cash in operations of
$0.6 million, which was offset, in total, by $0.6 million of
proceeds from private placement transactions that resulted in the
issuance of 150,000 shares of its common stock and warrants to
existing investors.

The Company expects that its operating cash on-hand as of June 30,
2021 of $0.5 million will enable it to fund its operating expenses
and capital expenditure requirements into the third quarter of
2021.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1563665/000110465921105142/tmb-20210630x10q.htm

                          About Biostage

Holliston, Massachusetts-based Biostage, Inc. -- www.biostage.com
-- is a biotechnology company developing bioengineered organ
implants based on the Company's novel Cellframe and Cellspan
technology.  The Company's technology is comprised of a
biocompatible scaffold that is seeded with the recipient's own
cells.  The Company believes that this technology may prove to be
effective for treating patients across a number of life-threatening
medical indications who currently have unmet medical needs.  The
Company is currently developing its technology to treat
life-threatening conditions of the esophagus, bronchus or trachea
with the objective of dramatically improving the treatment paradigm
for those patients.  Since inception, the Company has devoted
substantially all of its efforts to business planning, research and
development, recruiting management and technical staff, and
acquiring operating assets.

Biostage reported a net loss of $4.86 million for the year ended
Dec. 31, 2020, compared to a net loss of $8.33 million for the year
ended Dec. 31, 2019.  As of March 31, 2021, the Company had $1.25
million in total assets, $875,000 in total liabilities, and
$381,000 in total stockholders' equity.

Boston, Massachusetts-based RSM US LLP, the Company's auditor since
2018, issued a "going concern" qualification in its report dated
April 13, 2021, citing that the Company has suffered recurring
losses from operations, has an accumulated deficit, uses cash flows
in operations, and will require additional financing to continue to
fund operations.  This raises substantial doubt about the Company's
ability to continue as a going concern.


BLINK CHARGING: Incurs $13.5 Million Net Loss in Second Quarter
---------------------------------------------------------------
Blink Charging Co. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $13.46 million on $4.36 million of total revenues for the three
months ended June 30, 2021, compared to a net loss of $3.03 million
on $1.57 million of total revenues for the three months ended June
30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $20.82 million on $6.59 million of total revenues compared
to a net loss of $5.99 million on $2.87 million of total revenues
for the six months ended June 30, 2020.

As of June 30, 2021, the Company had $246.62 million in total
assets, $12.61 million in total liabilities, and $234 million in
total stockholders' equity.

As of June 30, 2021, the Company had cash, working capital and an
accumulated deficit of $142,052,894, $197,779,241 and $208,174,528,
respectively.  

Blink Charging stated, "We have not yet achieved profitability and
expect to continue to incur cash outflows from operations.  It is
expected that our operating expenses will continue to increase and,
as a result, we will eventually need to generate significant
product revenues to achieve profitability.  Historically, we have
been able to raise funds to support our business operations,
although there can be no assurance that we will be successful in
raising significant additional funds in the future.  We expect that
our cash on hand will fund our operations for at least 12 months
from the issuance date of the financial statements included in this
Quarterly Report.

Since inception, our operations have primarily been funded through
proceeds received in equity and debt financings.  We believe we
have access to capital resources and continue to evaluate
additional financing opportunities.  There is no assurance that we
will be able to obtain funds on commercially acceptable terms, if
at all.  There is also no assurance that the amount of funds we
might raise will enable us to complete our development initiatives
or attain profitable operations.

Our operating needs include the planned costs to operate our
business, including amounts required to fund working capital and
capital expenditures.  Our future capital requirements and the
adequacy of our available funds will depend on many factors,
including our ability to successfully commercialize our products
and services, competing technological and market developments, and
the need to enter into collaborations with other companies or
acquire other companies or technologies to enhance or complement
our product and service offerings."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1429764/000149315221019595/form10-q.htm

                      About Blink Charging

Based in Miami Beach, Florida, Blink Charging Co. (OTC: CCGID)
f/k/a Car Charging Group Inc. -- http://www.CarCharging.com-- is
an owner and operator of electric vehicle charging stations in the
United States and a growing presence in Europe, Asia, Israel, the
Caribbean, and South America.  The Blink Network utilizes
proprietary cloud-based software that operates, maintains, and
tracks the EV charging stations connected to the network, along
with the associated charging data.  The Company has established
key strategic partnerships to roll out adoption across numerous
location types, including parking facilities, multifamily
residences and condos, workplace locations, health care/medical
facilities, schools and universities, airports, auto dealers,
hotels, mixed-use municipal locations, parks and recreation areas,
religious institutions, restaurants, retailers, stadiums,
supermarkets, and transportation hubs.

Blink Charging reported a net loss of $17.85 million for the year
ended Dec. 31, 2020, compared to a net loss of $9.65 million for
the year ended Dec. 31, 2019.  As of March 31, 2021, the Company
had $251.94 million in total assets, $8.77 million in total
liabilities, and $243.17 million in total stockholders' equity.


BRIGHTSPHERE INVESTMENT: S&P Lowers ICR to 'BB+', Outlook Stable
----------------------------------------------------------------
S&P Global Ratings lowered its rating on BrightSphere Investment
Group Inc. to 'BB+' from 'BBB-', and removed it from CreditWatch
with negative implications. At the same time, S&P lowered its
unsecured debt ratings to 'BB+' from 'BBB-'. The recovery rating is
4 (45%), indicating an average recovery in the event of default.
The outlook is stable.

Over the past 12 months, BrightSphere closed the sales of
affiliates Thompson, Siegel and Walmsley LLC (TSW); Investment
Counselors of Maryland LLC; Landmark Partners LLC; Copper Rock
Capital Partners; and Barrow Hanley, Mewhinney and Strauss. The
company has also announced the sale of Campbell Global, expected to
close in the current quarter. The only remaining affiliate is
Acadian, a quantitative equity manager with $118 billion assets
under management (AUM) as of June 30, 2021.

The divestitures represent a strategic shift from a once sizable
multiboutique to a pureplay asset manager. BrightSphere's AUM
declined from $243 billion at year-end 2017 to $118 billion at June
30, 2021, pro forma for announced divestitures. As a multiboutique,
the company at one point was diversified by manager, strategy, and
asset class, with exposure to a variety of alternatives (though the
company has always been somewhat concentrated in equities), and it
had some locked-up capital with Landmark Partners.

The remaining affiliate, Acadian, is concentrated in quantitative
equity strategies. AUM is subject to redemption, and the company
has had mixed net flows in recent years. Since it is now a smaller
and less diversified traditional asset manager, BrightSphere's
business profile has weakened.

BrightSphere has built a significant cash balance from the
divestitures, reaching $1.175 billion at June 30, 2021,
significantly greater than its $400 million outstanding debt. S&P
expects the company to pay down its $125 million 5.125% notes due
2031 before returning a meaningful portion of the cash to
shareholders, so it expects the net cash position to decline over
time.

S&P ssid, "Despite the lower expected gross debt balance and
current net cash position, we view the company's weaker business
risk profile as a stronger offsetting factor. We will monitor its
guidance on strategic direction, financial policy, and potential
debt repayments and distributions to shareholders.

"The stable outlook reflects our expectation that BrightSphere will
continue to operate Acadian and that Acadian will maintain stable
net flows and investment performance. We also expect BrightSphere
to pay down its 2031 notes by year-end and operate with leverage
below 2.0x.

"We could lower the ratings during the next 12 months if the
company's leverage increases above 2.0x on a sustained basis or if
Acadian suffers significant asset outflows.

"We do not anticipate raising the ratings in the next 12 months. We
could raise the rating over the longer term if the company
meaningfully diversifies its business profile or leverage remains
significantly below 1.5x while the company establishes a clearer
strategy."



BRILL BAKERY: S&P Withdraws 'CCC+' Issuer Credit Rating
-------------------------------------------------------
S&P Global Ratings withdrew all of its ratings on Brill Bakery
Solutions LLC, including its 'CCC+' issuer credit rating, following
the company's sale of its North American bakery business, Brill
Inc., to Rise Baking Co. Subsequent to the transaction, all of
Brill's remaining debt was repaid.



BROOKLYN IMMUNOTHERAPEUTICS: Incurs $10.1M Net Loss in 2nd Quarter
------------------------------------------------------------------
Brooklyn ImmunoTherapeutics, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $10.09 million for the three months ended June 30,
2021, compared to a net loss of $2.03 million for the three months
ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $27.79 million compared to a net loss of $3.05 million for
the six months ended June 30, 2020.

As of June 30, 2021, the Company had $64.71 million in total
assets, $29.53 million in total liabilities, and $35.18 million in
total stockholders' and members' equity.

The Company has incurred significant operating losses and has an
accumulated deficit as a result of ongoing efforts to develop
product candidates, including conducting clinical trials and
providing general and administrative support for these operations.
As of June 30, 2021, the Company had a cash balance of $50,164,673
and an accumulated deficit of $65,176,198 (inclusive of a non-cash
gain of $820,000 relating to change in fair value of contingent
consideration and $9,648,173 relating to loss on sale of assets in
the Disposition).  During the three and six months ended June 30,
2021, the Company incurred a net loss of $10,085,317 and
$27,787,651, respectively, and during the six months ended June 30,
2021, the Company used cash in operating activities of
$10,234,764.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/748592/000114036121028301/brhc10027925_10q.htm

                 About Brooklyn ImmunoTherapeutics

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

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

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


BUSSEN LLC: Creditor Sets Sept. 2 Public Sale of Collateral
-----------------------------------------------------------
In accordance with applicable provisions of the Uniform Commercial
Code as enacted in New York, the agent under certain loan
agreements ("secured party") will offer at public auction all
member and other equity interests in and to 100% of the limited
liability company interests in Bussen LLC ("pledged securities"),
which pledged securities own, lease, and operate the real property
located at 690 Madison Avenue (Block 1377, Lot 15) New York, New
York.

The public auction will be held on Sept. 2, 2021, at 11:00 a.m.
(EST), by remote auction via Zoom Platform.

Interested parties must execute a standard confidentiality and
non-disclosure agreement.  To review and execute the
confidentiality agreement, interested parties may contact the
secured party's UCC broker Walker & Dunlop LLC at
690MadisonAvenueUCC.com or IHawk@walkerdunlop.com.


CARLA'S PASTA: Gets Cash Collateral Access Thru Aug 18
------------------------------------------------------
Judge James J. Trancredi of the U.S. Bankruptcy Court for the
District of Connecticut, Hartford Division, at the behest of
Carla's Pasta Inc. and Suri Realty, LLC, modified the Final DIP
Order extending the Debtors' use of cash collateral until the
earliest to occur of:

   a. August 18, 2021;

   b. the effective date of any confirmed plan of reorganization in
the Debtors' Chapter 11 cases;

   c. any violation to the current order by the Debtors, including
the Debtors' non-adherence to the approved budgets;

   d. the dismissal of the Chapter 11 cases or their conversion
into a case under Chapter 7 of the Bankruptcy Code;

   e. the appointment of a trustee or an examiner, with enlarged
powers, relating to the operation of the business of either of the
Debtors, without the prior written consent of the Lenders;

   f. the stay, reversal, amendment or modification of the current
order without the prior written consent of the Lenders;

   g. entry of an order or judgment in the Debtors' Chapter 11
cases modifying, limiting, subordinating, avoiding or reducing the
amount, priority, perfection or validity of any portion of the
Prepetition Indebtedness or DIP Indebtedness, except with respect
to a Court order authorizing the sale of substantially all of the
Debtors' assets.

   h. the Debtors' application for the approval or allowance of, or
entry of an order allowing, any administrative expense claim in the
Debtors' cases in aggregate amount exceeding $25,000, having any
priority over, or being pari passu with, the super administrative
priority granted to Lenders under the current order (excluding the
Carve Out);

   i. the entry of an order in the Debtors' Chapter 11 cases
granting relief from the automatic stay to any holder or holders of
a lien on any property of the estate, except for de minimis assets
not subject to Lenders' liens, in allowing the holder or holders to
foreclose or otherwise realize upon such liens;

   j. the filing of any motion or application by or on behalf of
the Debtors, seeking the entry of an order, or the entry of an
order, approving any subsequent DIP facility, unless such
subsequent facility and such order expressly provide for the
indefeasible payment and complete satisfaction in cash to the
Lender of all DIP Indebtedness prior to, or concurrently with, any
initial borrowings or other extensions of credit under such
subsequent facility; and

   k. the failure of the Debtor, at any time, to have a chief
restructuring officer or other non-insider management reasonably
acceptable to Lenders and the Committee.

The Debtor may use the cash collateral in the ordinary course of
business, pursuant to the supplemental budget.  The supplemental
budget provided for $260,40 in total wind down expenses for the
period from August 10 through August 14.

A copy of the order is available for free at https://bit.ly/2VUBUNW
from Stretto, the claims agent.

                About Carla's Pasta and Suri Realty

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

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

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

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

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

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

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



CBD GLOBAL: Two Units' Bankruptcies Provided Road Map
-----------------------------------------------------
On August 12, 2021, CBD Global Sciences, Inc. (OTC: CBDNF) (CSE:
CBDN) (Frankfurt:GS3) shared detailed information about the debt
restructuring of the Company and the outcome of the two Chapter 7
bankruptcies.

The landscape for CBD Global Sciences has changed dramatically
since the emergence from the global pandemic and the completion of
the two bankruptcies for two of the Company's subsidiaries, Global
NV and Strasburg Pharms.  In 2015 Strasburg Pharms created and sold
CBD crude oil on the open market for $20,000.00 USD per liter.
Today that same liter of oil will cost between $50.00 and $100.00
USD and is found at a much higher quality and potency than what was
afforded back in 2015, mainly through R&D and advancements in
growing, harvesting and processing of the CBD oil.  Although it was
expected that we would see the commoditization of CBD oil and
biomass with R&D, Big Agriculture entering the supply chain and
many other hosts of advancements in the legalization of Industrial
Hemp has caused that to be rapidly accelerated.  This
commoditization of the CBD molecule happened in its most aggressive
state in 2018 and 2019 when large scale producers (1000 acres +)
entered the scene for mass production of Industrial Hemp. Based on
what we were seeing in 2017 and 2018, we divested the farming
operations and moved our focus to finished goods CBD infused
products.  Fast forward to today and we continue to move our focus
up the supply chain with distribution
(www.legacydistributiongroup.com) and retail / ecommerce.

When the lock downs began in the US for the global pandemic, we saw
many of our partnering retailers directly impacted.  Global NV
watched our fastest growing retailers in the airports (Hudson News
and Minutes Suites) move from a 100+ store increase per month
rollout to a cut in store foot traffic by over 96%.  Our white
label business was impacted by a cancellation of over $2.3M of
purchase orders the first week of the lock down.  This coupled with
a lawsuit against Global NV from an aggressive landlord seeking
judgment for in excess of $550,000.00 USD made it apparent that the
only way to survive as a company through the pandemic was to seek
bankruptcy protection for parts of the company most impacted by the
pandemic, commoditization of the CBD molecule (at the time an
unknown timeline for the lock down) and potential litigation.

In June of 2021 the company completed the meeting of the creditors
in the two bankruptcies which provided a road map for the next
phase of operation for CBD Global.  Over $4.5M of debt was
converted to preferred shares (per the convertible notes with
Global NV and GVC Investors).  The remaining debt, all on the books
of Global NV and Strasburg Pharms will eventually be discharged
once the trustee has executed the liquidation of the
subsidiaries’ assets. Upon completion, CBD Global is expected to
retain less than $1.0 M USD in debt on its balance sheet with a
market cap of $7.5M which we believe is significantly undervalued.
Although the past two years has been difficult to navigate, the
company is positioned to move forward with less debt on the books
and new sources of revenue in an industry with incredible upside.
Now we are continuing to shift our attention to distribution,
finished product sales into retail and ecommerce, endorsement
agreements, white label production and cGMP facility creation or
acquisition to meet the anticipated direction from the Colorado
Department of Health and Environment and the Food and Drug
Administration.

Brad Wyatt, CEO of CBD Global Sciences, shared, "I always knew that
this emerging industry would move swiftly and change on a dime, but
I would have never anticipated a 14-month shutdown of our economy
to be placed right in the middle of that challenge. Sprinkle some
litigation from an aggressive landlord during the global pandemic
that led to two of our subsidiary companies seeking bankruptcy
protection. I will say that the challenges that we just went
through not only defined our team as a survivor but will prove to
see CBD Global labeled in the near future as a winner! We expect to
have the financials delivered to the regulators which will enable
the CTO to be lifted within the next week to 10 days."

                          About Global NV

Global NV Corp. is a hemp-grower and producer of Colorado
hemp-derived CBD retail and online products.

Global NV and Strasburg Pharms, LLC, filed their voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. D. Colo. Case Nos. 21-11388 and 21-11389) on March 23,
2021. Brad J. Wyatt, chief executive officer, signed the petitions.
In its petition, Global NV disclosed $1,458,373 in assets and
$6,019,273 in liabilities.  Strasburg Pharms had between $500,001
and $1 million in assets and between $100,001 and $500,000 in
liabilities at the time of the filing.

Judge Elizabeth E. Brown presides over the cases.

Wadsworth Garber Warner Conrardy, P.C., is the Debtors' legal
counsel.

                     ABOUT CBD Global Sciences

CBD Global Sciences, Inc., is a hemp-based CBD producer and
branding investment vehicle which currently owns two brands,
branded under the name Aethics(www.aethics.com) and CANNAOIL
(www.cannaoilshop.com), which include CBD Oil tinctures (liquid
products), CBD capsules, CBD topicals, Hydration products and
Confectionary products. CBD Global Sciences hemp-derived CBD
extracts are sold through select distributors, brick and mortar
retailers, and online.

CBD Global Sciences, through its wholly owned subsidiaries, Global
Sciences Holdings and Legacy Distribution Group,
(www.legacydistributiongroup.com), is delivering quality CBD
products from multiple vendors of CBD infused products and non CBD
products throughout the Colorado and Wyoming territories, currently
servicing over 400 C-store and large box retailers with expansion
plans to exceed 5,000 stores in the next 12-24 months.


CHESAPEAKE ENERGY: Touts Natural Gas After Bankruptcy Exit
----------------------------------------------------------
Collin Eaton of The Wall Street Journal reports that Chesapeake
Energy Corp., a fracking pioneer, is once again betting big on
natural gas after recently emerging from bankruptcy, agreeing last
week to buy another gas company to position itself to sell the
commodity in Europe and Asia.

Chesapeake, co-founded by the late shale trailblazer Aubrey
McClendon, agreed to buy Vine Energy Inc., a gas producer in
northwestern Louisiana, in a stock and cash deal valued at about
$1.1 billion. The transaction comes six months after Oklahoma
City-based Chesapeake emerged from chapter 11 bankruptcy, in which
it cut about $7 billion in debt.

The purchase of Vine Energy would make Chesapeake the largest gas
company in the Haynesville Shale, a large gas-producing region in
Louisiana and East Texas. The assets would provide much of the gas
Chesapeake needs to eventually serve foreign markets for liquefied
natural gas, or LNG, as demand for the fuel rises overseas, said
Mike Wichterich, Chesapeake’s chairman and interim chief
executive officer.

"The premier market is going to be the LNG market," Mr. Wichterich
said in an interview. Other countries, he said, "just don't have
the resources the United States has."

He added, "Let's start moving in that direction."

                     About Chesapeake Energy

Headquartered in Oklahoma City, Chesapeake Energy Corporation's
(NASDAQ: CHK) operations are focused on discovering and responsibly
developing its large and geographically diverse resource base of
unconventional oil and natural gas assets onshore in the United
States.

Chesapeake Energy and its affiliates sought Chapter 11 protection
(Bankr. S.D. Tex. Lead Case No. 20-33233) on June 28, 2020, after
reaching terms of a Chapter 11 plan of reorganization to eliminate
approximately $7 billion of debt.

The Debtors tapped Kirkland & Ellis LLP as legal counsel, Jackson
Walker LLP as co-counsel and conflicts counsel, Alvarez & Marsal as
restructuring advisor, Rothschild & Co and Intrepid Financial
Partners as financial advisors, and Reevemark as communications
advisor. Epiq Global is the claims agent, maintaining the page
http://www.chk.com/restructuring-information               

Wachtell, Lipton, Rosen & Katz serves as legal counsel to
Chesapeake Energy's Board of Directors.

MUFG Union Bank, N.A., the DIP facility agent and exit facilities
agent, has tapped Sidley Austin LLP as legal counsel, RPA Advisors
LLC as financial advisor, and Houlihan Lokey Capital Inc. as
investment banker.

Davis Polk & Wardell LLP and Vinson & Elkins L.L.P. serve as legal
counsel to an ad hoc group of first lien last out term loan lenders
while Perella Weinberg Partners and Tudor, Pickering, Holt & Co.
serve as the group's investment bankers.

Franklin Advisers, Inc., has tapped Akin Gump Strauss Hauer & Feld
LLP as legal counsel, FTI Consulting, Inc. as financial advisor,
and Moelis & Company LLC as investment banker.

On July 9, 2020, the Office of the U.S. Trustee appointed a
committee to represent unsecured creditors in Debtors' Chapter 11
cases. The unsecured creditors' committee has tapped Brown Rudnick,
LLP and Norton Rose Fulbright US, LLP as its legal counsel, and
AlixPartners, LLP as its financial advisor.

On July 24, 2020, the bankruptcy watchdog appointed a committee of
royalty owners.  The royalty owners' committee is represented by
Forshey & Prostok, LLP.


COUNTRY-WIDE INSURANCE: A.M. Best Affirms C++(Marginal) FS Rating
-----------------------------------------------------------------
AM Best has revised the outlook to positive from stable and
affirmed the Financial Strength Rating of C++ (Marginal) and the
Long-Term Issuer Credit Rating of "b+" (Marginal) of Country-Wide
Insurance Company.

The Credit Ratings reflect Country-Wide's balance sheet strength,
which AM Best assesses as weak, as well as its marginal operating
performance, limited business profile and marginal enterprise risk
management.

The positive outlooks reflect improvements made to the
organization's ERM program in recent years. These enhancements
include limiting the company's risk appetite, improving salvage and
subrogation recoveries with an in-house team, increasing fraud
prevention and predictive analytics, settling claims earlier and
writing more preferred business. These enhancements have come about
as management has increased their focus on improving the book of
business by writing new business with brokers that management
considers to be core and terminating relationships with
unprofitable brokers. These core brokers produce lower loss ratios
and decreased claim frequency. These improvements have led to a
decline in personal injury protection claims, as well as a decline
in total claims, and continued additions to surplus. Country-Wide's
enhancements also have led to improved operating performance and
balance sheet metrics year over year.



CRAFT LOGISTICS: Wins Continued Cash Collateral Access
------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Dallas Division, has authorized Craft Logistics, Inc. to use cash
collateral in accordance with the budget, with a 5% variance.

As adequate protection for the Debtor's use of cash collateral,
England Carrier Services is granted post-petition liens against the
same type of property of the Debtor, but only to the same extent
and priority of any interest in cash collateral held by England
Carrier Services, and limited to the amount of England Carrier
Services' cash collateral actually consumed by the Debtor
post-petition.  The liens will be deemed for all purposes to have
been properly perfected, without filing as of the Petition date.

The Debtor will pay interim adequate protection payments to Bridge
Funding Cap LLC in the amount of $2,000 per month which began on
August 1, 2021, and continuing until a final order is entered
authorizing the Debtor to use cash collateral.

A hybrid hearing on the matter is scheduled for September 7 at 2
p.m. Parties may attend via Webex or in person.

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

                   About Craft Logistics, Inc.

Craft Logistics, Inc. sought protection under Chapter 11 of the
U.S. Bankruptcy Code (Bankr. N.D. Tex. Case No. 21-31304) on July
16, 2021. In the petition signed by Jeremy Rees Louder, president,
the Debtor disclosed up to $50,000 in both assets and liabilities.

Judge Michelle V. Larson presides over the case.

Robert Chamless Lane at The Lane Law Firm is the Debtor's counsel.


CREATD INC: Incurs $8.6 Million Net Loss in Second Quarter
----------------------------------------------------------
Creatd, Inc. filed with the Securities and Exchange Commission its
Quarterly Report on Form 10-Q disclosing a net loss of $8.56
million on $970,857 of net revenue for the three months ended June
30, 2021, compared to a net loss of $4.14 million on $322,540 of
net revenue for the three months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $15.21 million on $1.71 million of net revenue compared to
a net loss of $7.13 million on $615,682 of net revenue for the same
period a year ago.

As of June 30, 2021, the Company had $6.61 million in total assets,
$7.06 million in total liabilities, and a total stockholders'
deficit of $452,831.

At June 30, 2021, the Company had a working capital (deficit) of
$(1,524,419) as compared to a working capital of $3,052,566 at Dec.
31, 2020, a decrease in working capital of $4,576,985.  The
decrease is primarily attributable to a reduction in cash and an
increase in derivative liability, deferred revenue, and notes
payable.  This was offset by an increase in prepaid expense and a
decrease in accounts payable and convertible notes payable.

Creatd stated, "The Company is attempting to further implement its
business plan and generate sufficient revenues; however, its cash
position may not be sufficient to support its daily operations.
While the Company believes in the viability of its strategy to
further implement its business plan and generate sufficient
revenues and in its ability to raise additional funds by way of a
public or private offering of its debt or equity securities, there
can be no assurance that it will be able to do so on reasonable
terms, or at all.  The ability of the Company to continue as a
going concern is dependent upon its ability to further implement
its business plan and generate sufficient revenues and its ability
to raise additional funds by way of a public or private offering."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1357671/000121390021042253/f10q0621_creatdinc.htm

                         About Creatd Inc.

Headquartered in Fort Lee, NJ, Creatd, Inc. -- https://creatd.com
--is the parent company behind Vocal Ventures, Creatd Partners, and
Recreatd, empowers creators, brands, and entrepreneurs through
technology and partnership.

Creatd, Inc reported a net loss of $24.21 million for the year
ended Dec. 31, 2020, compared to a net loss of $8.04 million for
the year ended Dec. 31, 2019. As of March 31, 2021, the Company had
$6.44 million in total assets, $4.47 million in total liabilities,
and $1.97 million in stockholders' equity.

Somerset, New Jersey-based Rosenberg Rich Baker Berman, P.A., the
Company's auditor since 2018, issued a "going concern"
qualification in its report dated March 30, 2021, citing that the
Company had a significant accumulated deficit, and has incurred
significant net losses and negative operating cash flows.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern for a period of one year from the
issuance of the financial statements.


CUSHMAN & WAKEFIELD: S&P Upgrades ICR to 'BB-', Outlook Stable
--------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Cushman &
Wakefield (CWK) to 'BB-' from 'B+'. The outlook is stable. At the
same time, S&P also raised its rating on the company's debt to
'BB-' from 'B+'; its recovery expectation of '3' remains
unchanged.

The stable outlook reflects S&P's expectation that leverage will
remain between 4.0x-5.0x on a sustained basis, improving operating
performance, and ample liquidity over the next 12 months.

On Aug. 11, 2021, CWK announced its proposed public offering by
existing financial sponsors that will reduce its ownership to below
40%, which we think reduces the likelihood of aggressive financial
policies.

S&P said, "The upgrade reflects CWK's reduced financial sponsorship
and our expectation of net debt to adjusted EBITDA to remain
between 4.0x-5.0x on a sustained basis. The proposed offering of
12.5 million ordinary shares by selling shareholders TPG and PAG
Asia Capital will further reduce the company's financial
sponsorship to below 40%--a key threshold, in our view, when
determining the control of a company's financial policies and
direction. Before the offering, the consortium of financial
sponsors held about 42% of the outstanding shares, with TPG funds
owning 20%, PAG Asia Capital 18%, and OTPP 5%. Upon completion and
with the underwriter exercising the option in full, financial
sponsorship will decline to 36% (37% without the underwriter
exercising the option). Of the remaining ownership, TPG will own
about 16.5%, PAG Asia 15%, and OTPP about 5%. CWK will not receive
any proceeds from this transaction. Effective Nov.1, 2021, the
board of directors will comprise 10 members, of which five will be
independent, four will be from the private equity consortium, and
Brett White, CEO as the Executive chairman. Starting Jan. 1, 2022,
John Forrester, currently the executive VP and global president of
Cushman, will succeed Brett White as the CEO of CWK. Brett White
will remain as Executive chairman.

"As a result of reduced financial sponsorship and our expectation
that CWK will maintain its existing market position, we will be
netting cash when calculating leverage. As of June 30, 2021, CWK
had $1.07 billion in cash on its balance sheet. If we did not net
cash, gross debt to EBITDA for the rolling 12 months ended June 30,
2021, would have been 5.7x versus 4.3x net debt to adjusted
EBITDA."

For six months ended June 30, 2021, fee revenue increased by 19%
year-over-year to about $3.0 billion, primarily due to its
higher-margin capital markets and leasing businesses that grew 52%
and 32%, respectively. Despite improving macro trends, S&P remains
cautious about uncertainty in commercial real estate services as
companies delay going back to office because of a resurgence of
COVID-19 and look to transition to a hybrid workplace, which could
lead to lower transactions. For full-year 2021, CWK expects fee
revenue to grow by 12%-16% with adjusted EBITDA of $660
million-$710 million, a level S&P views as feasible.

S&P said, "In August 2021, CWK announced its exclusive strategic
partnership with WeWork, through which clients will use WeWork's
proprietary platform for workplace experience and CWK will provide
asset and facilities management services. In addition, CWK, WeWork,
and BowX Acquisition Corp. are in discussions regarding a potential
transaction whereby CWK would provide up to $150 million in a
nondilutive backstop equity facility on mutually agreeable terms.
We favorably view CWK's intention to grow its exposure to flexible
workplace since we expect an increased demand in flexible space as
companies pivot to a hybrid model.

"As of June 30, 2021, CWK had $1.07 billion in cash on its balance
sheet and a $1 billion revolving credit facility. Our net debt
calculation consists of $2.6 billion of a first-lien loan due 2025,
$650 million of notes due 2028, $540 million in operating and
finance leases, about $64 million of deferred business obligations,
and $36 million in short-term debt netted against cash on balance
sheet. S&PGR adjusted EBITDA consists of $152 million related to
operating leases and does not add back integration and
merger-related costs of $51 million for the 12 months ended June
30, 2021."

S&P's base-case forecast assumes:

-- Net debt to adjusted EBITDA of 4.0x-5.0x;

-- Leasing and capital markets fee revenue of 10% and 15%,
respectively, in 2021 compared with decreases of 34% and 25%,
respectively, in 2020;

-- Property and facilities management fee revenue to grow by
low-to-mid single digit in 2021 versus growth of about 1% in 2020;
and
EBITDA margins, based on fee revenue, of 10%-15%.

S&P said, "The stable outlook over the next 12 months reflects our
expectation for sustained leverage (net debt/adjusted EBITDA) of
4.0x-5.0x. The outlook also factors in the company's market
position, reduced financial sponsorship, ample liquidity, as well
as our expectation of improving operating performance and prudent
financial management.

"We could lower the ratings in the next 12 months, if leverage
rises above 5.0x on sustained basis; or if the company embarks on a
large debt-financed acquisition.

“We could raise the ratings over the next 12 months if we expect
leverage to fall and stay comfortably below 4.0x. An upgrade would
also be predicated on the company maintaining its existing market
position and stable operating performance."



D&G CONSTRUCTION: Case Summary & 4 Unsecured Creditors
------------------------------------------------------
Debtor: D&G Construction Dean Gonzalez, LLC
        3378 Hewlett Avenue
        Merrick, NY 11566

Business Description: D&G Construction Dean Gonzalez, LLC is a
                      Single Asset Real Estate debtor (as defined
                      in 11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: August 16, 2021

Court: United States Bankruptcy Court
       Eastern District of New York

Case No.: 21-71463

Judge: Hon. Alan S. Trust

Debtor's Counsel: Audrey Thomas, Esq.
                  THE LAW OFFICE OF AUDREY THOMAS, PLLC
                  245-07 Francis Lewis Blvd
                  Rosedale, NY 11422
                  Tel: 718-276-2729
                  Fax: 718-276-0196
                  E-mail: Audreythomasesq@gmail.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Brian Corriette as member.

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

https://www.pacermonitor.com/view/WG3RGWI/DG_Construction_Dean_Gonzalez__nyebke-21-71463__0001.0.pdf?mcid=tGE4TAMA


DEP LASHES: Wins Cash Collateral Access on Final Basis
------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Dallas Division, has authorized Dep Lashes, LLC to use the cash
collateral of U.S. Small Business Administration on a final basis
and provide adequate protection.

The Debtor is permitted to use cash collateral pay its reasonable
and necessary operating expenses, including, but not limited to,
salaries, prepetition wages, post-petition wages, commissions,
withholdings and deductions, supplies, job operating costs, taxes,
and insurance

As adequate protection for the Debtor's use of cash collateral, the
SBA is granted replacement lien(s) and security interest(s) in the
Debtor's cash and receipts but only to the same extent, validity
and priority that the lien(s) and security interests existed prior
to the bankruptcy filing. The Replacement Lien(s) are subordinate
to any prior existing, validly perfected and non-avoidable lien and
security interest that existed on the Filing Date. The Replacement
Lien will not cover causes of action governed by Chapter 5 of the
Bankruptcy Code.

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

                          About Dep Lashes

Dep Lashes, LLC filed a Chapter 11 petition (Bankr. N.D. Ala. Case
No. 21-31323) on July 22, 2021. In its petition, the Debtor
disclosed total assets of up to $500,000 and total liabilities of
up to $1 million.  Thao Duong, managing director, signed the
petition.  

Judge Michelle V. Larson oversees the case.  

Holder Law serves as the Debtor's legal counsel.



DIOCESE OF NORWICH: About $1 Mil. Spent on Attys' Fees in 4 Months
------------------------------------------------------------------
Joe Wojtas of The Day reports that over the past four months the
Diocese of Norwich has spent nearly $1 million on attorneys' fees
relating to its recent bankruptcy filing.

In addition, the diocese placed its assets such as cash,
investments, cars and accounts receivable at $21.2 million but has
not determined the current value of the 14 properties it owns. It
lists its current liabilities at $2.9 million but that does not
include the more than 60 lawsuits by men who say they were raped
and sexually assaulted as boys by Christian Brothers and other
staff at the diocese-run Mount Saint John Academy in Deep River.

These are just a few of the revelations from the diocese's recent
filings in its bankruptcy case. The judge in the case has granted a
motion by the diocese to delay a hearing on orders in the
bankruptcy process, initially scheduled for Tuesday, until Sept.
9.

New London attorney Kelly Reardon, whose firm has won millions of
dollars in settlements for victims of sex assault by diocese
priests, and represents some of the Mount Saint John victims, said
last month that the more of the assets that go toward attorneys'
fees and bankruptcy cost, the less there is for the victims.

On Friday, she called the diocese's expenditure of $954,000 on
legal fees since April 1, 2021 as "outrageous."

"I'm just floored about the legal fees," she said.

In a video that accompanied the original bankruptcy announcement on
July 15, Bishop Michael Cote said the diocese only declared
bankruptcy "after two years of careful deliberation and prayer."

Reardon said she now wonders how much in legal fees the diocese
spent during that period.

Gail Howard, one of the co-leaders of the Connecticut chapter of
the Survivors Network of those Abused by Priests, asked Friday how
those legal fees help the victims. "It's protecting the diocese and
not caring for the least of our brothers," she said.

The diocese declined Friday to make a representative available to
answer questions about the filings, saying they speak for
themselves.

                      About Norwich Diocese

The Diocese of Norwich is a Latin Church ecclesiastical territory
or diocese of the Catholic Church in Connecticut and a small part
of New York.

The Norwich Roman Catholic Diocesan Corporation sought Chapter 11
protection (Bankr. D. Conn. Case No. 21-20687) on July 15, 2021.
The Debtor estimated $10 million to $50 million in assets against
liabilities of more than $50 million.  The Hon. James J Tancredi is
the case judge.  Robinson & Cole LLP, led by Patrick M. Birney, is
the Debtor's counsel.




DUN & BRADSTREET: Fitch Affirms BB- LongTerm IDR, Outlook Stable
----------------------------------------------------------------
Fitch Ratings has affirmed the Long-Term Issuer Default Rating (LT
IDR) of Dun & Bradstreet Holdings, Inc. and Dun & Bradstreet
Corporation at 'BB-'. Fitch has affirmed the senior secured debt
ratings at 'BB+/RR1'. Fitch has also downgraded the senior
unsecured debt rating to 'BB-/RR4' from 'BB/RR2', resolving the
ratings being Under Criteria Observation.

Under Fitch's revised Corporate Recovery Ratings and Instrument
Ratings Criteria non-first lien debt recovery ratings/notching are
capped at 'RR4/+0' even in transition from the 'B' rating category,
as had been the case when Fitch upgraded Dun & Bradstreet's LT IDR
to 'BB-' from 'B+' in 2020. Fitch assesses the first liens to be
Category 1 which are reserved for U.S.-based borrowers, and which
do not feature any limitations in Category 2 such as being ranked
junior to ABL facilities, exhibiting excessive fully-drawn secured
gross leverage greater by 50% of the midpoint of the 'BB' category
for the sector, or other factors.

The Rating Outlook is Stable.

KEY RATING DRIVERS

Sustained Margin Profile: Dun & Bradstreet under new management has
been successful at bringing its operating EBITDA margin in line
with comparable indirect data analytics peers. Dun & Bradstreet's
operating EBITDA margin was 41.1% for the LTM period ending June
30, 2021. Prior to the LBO, Dun & Bradstreet had margins in the low
30% and below range. Margin improvement reflects realization of
sizable cost savings synergies of approximately $250 million.

However, the company has also increased innovation its product
development, while moving to more modern delivery methods, and
taken a disciplined approach to pricing. Under conservative organic
growth assumptions, Fitch believes Dun & Bradstreet will grow its
operating EBITDA mid- to high-single digits, reflecting its
operating leverage, tempered only by continued acquisitions of
complimentary assets in addition to WWN partners.

Pivot to Organic Growth: Management has guided to 3% to 4.5%
organic constant currency growth in 2021. Near-term growth is
partially driven by reduced headwinds such as the winddown of
Data.com, as well as lapping Covid-impacted periods. However, the
company has been successful at winning new logos, maintain high
retention levels while being disciplined on pricing, as well as
increasing cross-selling and growing client wallet share, which is
supported in part by growing the proportion of multi-year
contracts. Additionally, the company's prior efforts and
investments in its product development has led to key wins with
strategic clients for analytics, sales and marketing, as well as
successful build out of its offerings to the SMB market. The
company has noted particularly strong engagement related to
e-commerce customers accessing self-service options. Fitch
conservatively forecasts Dun & Bradstreet revenue growth will be in
the lower-single digit range, while acknowledging upside.

Financial Structure: In 2020 Dun & Bradstreet materially improved
tis leverage profile with is announced $280 million partial
redemption of its 6.875% senior secured notes due 2026 with IPO
proceeds. This followed a $300 million partial redemption of the
10.250% senior unsecured notes with IPO proceeds. Fitch saw
leverage declining to 4.6x by the end of 2020 at the time of
Fitch's last update, and the company registered 4.7x. With Fitch's
still conservative growth and margin expectations Fitch continues
to see Dun & Bradstreet's leverage to be sustained in the low to
mid-4.0x region, despite the incremental term loan to fund the
Bisnode acquisition. Fitch sees Dun & Bradstreet's gross leverage
declining a further 0.3x organically. However, Fitch estimates Dun
& Bradstreet will generate approximately $1 billion in free cash
flow over the next three to four years providing significant
flexibility for further debt reduction, organic investment,
capability acquisition, and potentially shareholder return.

Financial Policy: Dun & Bradstreet has not committed to using FCF
for debt reduction and there is a possibility the company begins to
shift to outright shareholder return. However, at Dun &
Bradstreet's upgraded 'BB-' rating Fitch views the company as
having meaningful headroom to Fitch's 4.5x negative gross leverage
sensitivity providing flexibility for operational challenges, M&A
and shareholder return. That said, the company has been vocal about
taking further steps to address its capital structure and aligning
it with its operational improvement since the take private
transaction and now subsequent IPO.

DERIVATION SUMMARY

DNB's business profile as a data analytics provider is supported by
its market position with a meaningful market share of core
commercial credit in North America, approximately 85% recurring
revenue base with subscriptions representing three-quarters of
revenue, and a long-standing customer base with an approximate 96%
revenue retention rate. In 2020, no customer accounted for more
than 5% of DNB's revenue, and top 50 customers accounted for
approximately 25% of revenue. The company is broadly diversified
across sectors although it is weighted more toward North America
(approximately 70% of revenue pro forma for the inclusion of
Bisnode). These business profile characteristics are broadly
comparable with DNB's data analytics peers, the majority of which
are solid investment grade.

However, DNB's organic growth profile has historically been muted
relative to more highly-rated peers that have consistently grown at
mid-single-digits, although the company had higher single-digit
organic constant currency growth in 2020. DNB's operating EBITDA
margin was previously about 10 points to 20 points below its peers,
and its FCF margin is lower as a result, although the company has
made significant strides in improving its margins to a level
(approximately 40%) in line with its more highly-rated peers.

Fitch establishes a parent-subsidiary relationship between Dun &
Bradstreet Holdings, Inc. as parent assessing it to have a weaker
stand-alone credit profile than its operating subsidiary and issuer
of debt Dun & Bradstreet Corporation. Fitch assigns the same IDRs
given the entities' strong operational and legal ties.

No Country Ceiling constraints or Operating Environment influence
were in effect for these ratings.

KEY ASSUMPTIONS

Fitch's key assumptions within its rating case for the issuer
include:

-- Low- to mid-single-digit adjusted constant currency revenue
    growth in 2021 and mid-single digit assumed annually over the
    rating horizon thereafter;

-- Operating EBITDA margin of between 39%-40% in 2021 and 40% to
    41% over the rating horizon reflecting operating leverage;

-- Capital expense of $160 million in 2021 line with guidance
    (exclusive of $77 million headquarters purchase);

-- Allocation of portion of FCF to tuck-in acquisitions in line
    with recent acquisition strategy with potential for
    shareholder return.

RATING SENSITIVITIES

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

-- Total debt with equity credit to operating EBITDA expected to
    be sustained below 4.0x;

-- FCF to total debt with equity credit expected to be sustained
    above 5%;

-- Expectation for sustained organic constant currency growth in
    excess of low single digit;

-- Material voluntary debt reduction.

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

-- Total debt with equity credit to operating EBITDA expected to
    be sustained above 4.5x;

-- FCF to total debt with equity credit expected to be sustained
    below 4%;

-- Expectation for flat to negative organic constant currency
    growth;

-- Shift to more aggressive financial policy.

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 and Manageable Debt Structure: Dun & Bradstreet
had $178 million in cash and cash equivalents at June 30, 2021.
Additionally, following an earlier amendment upsizing and extending
the maturity of the revolver, Dun & Bradstreet has access to a $850
million revolving credit facility maturing in 2025. Liquidity will
be further supported by Fitch's expectation of in excess of $200
million of FCF in 2021 increasing to approximately $300 million in
2022 driven by modest organic top-line growth at higher margin and
improved collections and working capital dynamics. Dun &
Bradstreet's maturity schedule is manageable with final maturities
in 2026.

ISSUER PROFILE

Dun & Bradstreet is a leading data and analytics provider of
business information that informs credit and trade decisions among
firms and lenders and that also supports sales & marketing
efforts.

ESG CONSIDERATIONS

The Dun & Bradstreet Corporation has an ESG Relevance Score of '4'
for Governance Structure due to board independence risk as a result
of its complex ownership structure, which has a negative impact on
the credit profile, and is relevant to the rating[s] in conjunction
with other factors.

The Dun & Bradstreet Corporation has an ESG Relevance Score of '3'
for Group Structure revised from '4' due to Fitch's assessment that
the company's ownership structure has been managed effectively in
the year following its IPO and therefore no longer has a negative
impact on the credit profile.

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means 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.


EASTSIDE DISTILLING: Incurs $1.8 Million Net Loss in Second Quarter
-------------------------------------------------------------------
Eastside Distilling, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $1.77 million on $3.38 million of net sales for the three months
ended June 30, 2021, compared to a net loss of $2.19 million on
$3.64 million of net sales for the three months ended June 30,
2020.

For the six months ended June 30, 2021, the Company reported net
income of $1.94 million on $6.45 million of net sales compared to a
net loss of $5.69 million on $6.55 million of net sales for the six
months ended June 30, 2020.

As of June 30, 2021, the Company had $27.20 million in total
assets, $18.52 million in total liabilities, and $8.68 million in
total stockholders' equity.

"Eastside has been on a tough road with a lack of liquidity, high
cash burn rate, competing interests and high employee turnover;
however, I believe we have about 90% of the Company turnaround
completed at this time.  We have made significant progress toward
our goals and have shifted our focus to growth in the second half
of 2021," said Paul Block, Eastside's CEO.

Gross sales for the three months ending June 30, 2021 decreased 6%
to $3.6 million from $3.8 million for the three months ending June
30, 2020.  This was primarily driven by a decrease in canning
services compared to last year when sales were positively impacted
by a shift from kegs to cans caused by the COVID-19 pandemic.  This
decline in canning was offset by increased spirits sales of
Burnside and Azunia partially offset by lower sales of Legacy
brands resulting in positive price mix.  Both divisions were
negatively impacted by higher cost of materials and freight due to
price pressures on the supply chain.  In addition, canning margins
were negatively impacted by a shift from sales of canning services
to lower margin consumables sales.  As a result, gross profit for
the three months ending June 30, 2021 decreased to $1.1 million
from $1.4 million for the three months ending June 30, 2020.

The Company continued to make improvements in lowering operating
expenses which declined 22% for the three months ending June 30,
2021 to $2.5 million from $3.2 million for the three months ending
June 30, 2020.  This reduction was due to lower depreciation and
amortization expenses (due to the elimination of Redneck Riviera
and its retail tasting rooms), compensation and marketing spend.

The Company ended the quarter with $4.5 million in borrowings under
its Live Oak and FIB credit facilities and reported cash of $1.1
million.  The Company has achieved substantial progress on
improving its cash position and reducing debt.  The Company
finalized a security purchase agreement with accredited investors
and received payment of $3.3 million in exchange for 6% secured
convertible promissory notes of the Company that are convertible
into shares with an initial conversion price of $2.20 per share,
and subsequently repaid $2.3 million of notes payable.
Additionally, the Company issued the final portion of the Azuñia
Earnout in stock at a price of $1.82 per share.

Subsequent to quarter-end, the Company issued 900,000 shares of
common stock in connection with the exercise of warrants included
in the security purchase agreement for $2.4 million of cash.  The
transaction allowed the Company to fund a key component of its
strategic plan.  The Company also issued 900,000 new 5-year
warrants with a strike of $3.00 per share.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1534708/000149315221019514/form10-q.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.


ECOARK HOLDINGS: Posts $2.6 Million Net Income in First Quarter
---------------------------------------------------------------
Ecoark Holdings, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing net income
of $2.56 million on $6.88 million of revenues for the three months
ended June 30, 2021, compared to a net loss of $21.18 million on
$2.31 million of revenues for the three months ended June 30,
2020.

As of June 30, 2021, the Company had $35.59 million in total
assets, $14.90 million in total liabilities, and $20.69 million in
total stockholders' equity.

As of June 30, 2021, the Company has $842,000 in cash and cash
equivalents.

"If the Company raises additional funds by issuing equity
securities, its stockholders would experience dilution.  Additional
debt financing, if available, may involve covenants restricting its
operations or its ability to incur additional debt.  Any additional
debt financing or additional equity that the Company raises may
contain terms that are not favorable to it or its stockholders and
require significant debt service payments, which diverts resources
from other activities.  If the Company is unable to obtain
additional financing, it may be required to significantly scale
back its business and operations.  The Company's ability to raise
additional capital will be impacted by the heightened societal and
regulatory focus on climate change and may also be impacted by the
COVID-19 pandemic.

The Company believes that the current cash on hand and anticipated
cash from operations is sufficient to conduct planned operations
for one year from the issuance of the consolidated financial
statements," Ecoark said.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1437491/000121390021042465/f10q0621_ecoarkhold.htm

                       About Ecoark Holdings

Rogers, Arkansas-based Ecoark Holdings, Inc., founded in 2011, is a
diversified holding company.  Through its wholly-owned
subsidiaries, the Company has operations in three areas: (i) oil
and gas, including exploration, production and drilling operations
and transportation services, (ii) post-harvest shelf-life and
freshness food management technology, and (iii) financial services
including consulting, fund administration and asset management.

Ecoark Holdings reported a net loss of $20.89 million for the year
ended March 31, 2021, compared to a net loss of $12.14 million for
the year ended March 31, 2020.  As of March 31, 2021, the Company
had $36.59 million in total assets, $19.56 million in total
liabilities, and $17.03 million in total stockholders' equity.


ELECTROMEDICAL TECHNOLOGIES: Posts $774,532 Net Loss in 2nd Quarter
-------------------------------------------------------------------
Electromedical Technologies, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $774,532 on $202,954 of net sales for the three months
ended June 30, 2021, compared to a net loss of $840,255 on $136,755
of net sales for the three months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $3.33 million on $369,394 of net sales compared to a net
loss of $1.29 million on $351,625 of net sales for the six months
ended June 30, 2020.

As of June 30, 2021, the Company had $1.44 million in total assets,
$2.91 million in total liabilities, and a total stockholders'
deficit of $1.47 million.

During the six months ended June 30, 2021, the Company's cash and
cash equivalents increased by $115,530 reflecting net proceeds from
financing activities of $844,037 partially offset by cash used in
operations of $728,507.  At June 30, 2021 the Company had a working
capital deficit of $1,520,722 and cash on hand of $380,443.
Working capital deficit totaled $660,955 excluding derivative
liabilities - convertible notes-payable of $859,767.  During the
six months ended June 30, 2020, the Company's cash and cash
equivalents increased by $127,076, reflecting cash provided by
financing activities of $372,999, partially offset by cash used in
operations of $245,923.

Cash flows used in operating activities totaled $728,507 for the
six months ended June 30, 2021 as compared to cash flows used of
$245,923 for the six months ended June 30, 2020.  The increase in
cash flows used in operating activities is primarily the result of
an increase in inventory purchases, a reduction in accounts payable
and an increase in the loss from operations impacted by increased
costs related to public Company operations, increased marketing
efforts and ramp of research and development costs on the POD.

Cash flows provided by financing activities totaled $844,037 for
the six months ended June 30, 2021 as compared to $372,999 for the
six months ended June 30,2020.  The cash flows provided in the 2021
period are primarily the result of $950,000 in net proceeds from
convertible promissory notes partially offset by debt repayments
totaling $105,963.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1715819/000110465921105239/tmb-20210630x10q.htm

                 About Electromedical Technologies

Scottsdale, AZ-based Electromedical Technologies, Inc. is a
bioelectronics manufacturing and marketing company.  The Company
offers U.S. Food and Drug Administration (FDA) cleared medical
devices for pain management.  Bioelectronics is a developing field
of "electronic" medicine, which uses electrical impulses over the
body's neural circuitry to try to alleviate pain, without drugs.

Electromedical reported a net loss of $3.87 million for the year
ended Dec. 31, 2020, compared to a net loss of $1.74 million for
the year ended Dec. 31, 2019.  As of Dec. 31, 2020, the Company had
$1.42 million in total assets, $2.73 million in total liabilities,
and a total stockholders' deficit of $1.32 million.

San Diego, California-based dbbmckennon, the Company's auditor
since 2018, issued a "going concern" qualification in its report
dated March 30, 2021, citing that the Company has suffered
recurring losses from operations and has a negative working capital
balance, which raises substantial doubt about its ability to
continue as a going concern.


FIVETOWER, LLC: Seeks to Hire Weiss Serota as Legal Counsel
-----------------------------------------------------------
Fivetower, LLC seeks approval from the U.S. Bankruptcy Court for
the Southern District of Florida to employ Weiss Serota Helfman
Cole & Bierman, P.L. to serve as legal counsel in its Chapter 11
case.

The firm's services include:

   (a) giving advice to the Debtor with respect to its powers and
duties and the continued management of its business operations;

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

   (c) preparing legal documents;

   (d) protecting the interest of the Debtor in all matters pending
before the court; and

   (e) representing the Debtor in negotiations with creditors to
formulate a Chapter 11 plan.

The firm's hourly rates are as follows:

     Partners                  $425 per hour
     Associates                $275 to $375 per hour

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

Aleida Martinez Molina, Esq., a partner at Weiss, 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:

     Aleida Martinez Molina, Esq.
     Weiss Serota Helfman Cole & Bierman, P.L.
     2525 Ponce de Leon Boulevard, Suite 700
     Coral Gables, FL 33134
     Tel: (305) 854-0800
     Fax: (305) 854-2323
     Email: amartinez@wsh-law.com

                        About FiveTower LLC

FiveTower, LLC sought Chapter 11 protection (Bankr. S.D. Fla. Case
No. 21-17617) on Aug. 2, 2021, disclosing up to $1 million in
assets and up to $10 million in liabilities.

Judge Laurel M. Isicoff oversees the case.  

The Debtor tapped the Law Firm of Weiss Serota Helfman Cole &
Bierman, P.L. as bankruptcy counsel, Markowitz Ringel Trusty &
Hartog, PA as special counsel, Dinnall Fyne & Co. as financial
advisor, and Pinchasik Yelen Muskat Stein, LLC as accountant.


FLUOROTEK USA: Taps John F. Costello C.P.A. P.A. as Accountant
--------------------------------------------------------------
Fluorotek USA, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to employ John F. Costello
C.P.A. P.A. to prepare its 2020 and 2021 income tax returns.

The Debtor paid the firm the amount of $5,000 for the preparation
of the income tax returns prior to the petition date.

John Costello, a partner at John F. Costello C.P.A., disclosed in a
court filing that his firm is a "disinterested person" as the term
is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     John F. Costello
     John F. Costello C.P.A. P.A.
     1300 N. Federal Hwy. Ste 201
     Boca Raton, FL 33432-2848
     Tel: (561) 391-6444
     Email: Reply@cpacostello.com

                     About Fluorotek USA Inc.

Fluorotek USA, Inc., a Riveria Beach, Fla.-based manufacturer of
rubber products, filed its voluntary Chapter 11 petition (Bankr.
S.D. Fla. Case No. 21-16236) on June 25, 2021, listing $4,171,101
in assets and $7,061,033 in liabilities.  David J. Helbi, chief
operating officer, signed the petition.

Judge Mindy A. Mora oversees the case.

Nardella & Nardella, PLLC and John F. Costello C.P.A. P.A. serve as
the Debtor's legal counsel and accountant, respectively.


GENESIS PLACE: Wins Cash Collateral Access Thru Oct 15
------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Tennessee,
Western Division, has entered the Fifth Interim Order extending the
terms of the Interim Order authorizing Genesis Place, LLC to use
cash collateral.

The Debtor and Pangea Mortgage Capital, LLC agree that the
protections set forth and incorporated in the Interim Order should
remain in full force and effect nunc pro tunc as of December 15,
2020, through and including the expiration of the Interim Period.

Unless otherwise extended by Court order, the "Interim Period" will
be from September 15, 2020, until the earlier of: (a) confirmation
or denial of confirmation of a Chapter 11 Plan, (b) conversion or
dismissal of the case, or (c) Friday, October 15, 2021.

The Debtor will continue to timely report and provide all the
information as required by Pangea in the Interim Order and continue
to comply with the express conditions and requirements of the
Interim Order, including the reporting requirements to be provided
to Pangea every other Thursday on or before 5:00 P.M. during the
entire Interim Period which previously commenced on Thursday May 6,
2021.

A copy of the order is available at https://bit.ly/3iIE6Rn from
PacerMonitor.com.

                         About Genesis Place

Genesis Place, LLC, classifies its business as single asset real
estate (as defined in 11 U.S.C. Section 101(51B)).

Genesis Place sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Tenn. Case No. 20-24485) on Sept. 15, 2020.  At
the time of the filing, the Debtor disclosed assets of between $1
million and $10 million and liabilities of the same range.  

Judge David S. Kennedy oversees the case.  

The Debtor tapped Glanker Brown, PLLC as legal counsel and
Valbridge Property Advisors as valuation consultant and expert
appraiser.

Pangea Mortgage Capital, LLC, as lender, is represented by:

     R. Spencer Clift, III, Esq.
     Baker, Donelson, Bearman, Caldwell & Berkowitz, P.C.
     165 Madison Ave., Ste. 2000
     Memphis, TN 38103
     Tel: 901-577-2216
     Email: sclift@bakerdonelson.com



GIRARDI & KEESE: Erika Accused of Faking Girardi Victims Concern
----------------------------------------------------------------
Oliver Moure of NewsNation USA reports that Thomas Girardi's
ex-wife Erika Jayme is being accused of faking concern for the many
victims of her estranged husband, Thomas Girardi, including the
orphans and widows he’s accused of embezzling $2 million from.

In new court documents filed by the trustee appointed to Thomas'
Chapter 7 bankruptcy case, it is noted that The Real Housewives of
Beverly Hills cast member is objecting to the transfer of over 100
lawsuits against the NFL in an alleged effort to distract ongoing
proceedings.

On August 3, 2021, Radar Online shared details of the court
documents, confirming the trustee recently proposed the idea of
transferring the cases, which were filed by 100 athletes in regard
to concussions, to another law firm, stating that the other firm
was already working on the cases and could easily take over.

While the trustee has been working for months to collect Thomas'
assets and repay his victims, Erika object to his proposal,
claiming the lawsuits should bring in $20 million to Thomas estate,
which can be used to repay the victims.

Erika, who requested spousal support when she filed for divorce in
November 2020, also didn't deny that money left over from the
potential settlements could end up in her own pocket.

Following the objection, the trustee requested the court to deny
Erika's request, pointing that she has no right to object.

"Erika has no standing to object," he explained, noting that any
potential objection would be baseless and "completely devoid of any
evidence."

"The trustee is legitimately concerned that Erika's objections
represent her latest effort to interfere with the Trustee's
administration of the Debtor's case, and are part of a larger
campaign to hinder the Trustee's investigation of claims against
Erika," his documents explained.

According to the trustee, Erika had no objections until he sued her
for $25 million following accusations of hiding money transferred
to her by Thomas or his law firm.

After the lawsuit was filed, the trustee said, "Erika's feigned
concern is nothing more than a distraction. In reality, Erika's
objections could derail the Trustee's work to maximize the Estate's
value for the same creditors she claims to be looking after."

                       About Girardi & Keese

Girardi and Keese or Girardi & Keese was a Los Angeles-based law
firm founded in 1965 by lawyers Thomas Girardi and Robert Keese. It
served clients in California in a variety of legal areas. It was
known for representing plaintiffs against major corporations.

An involuntary Chapter 7 petition (Bankr. C.D. Cal. Case No.
20-21022) was filed in December 2020 against GIRARDI KEESE by
alleged creditors Jill O'Callahan, Robert M. Keese, John Abassian,
Erika Saldana, Virginia Antonio, and Kimberly Archie.

The petitioners' attorneys:

         Andrew Goodman
         Goodman Law Offices, Apc
         Tel: 818-802-5044
         E-mail: agoodman@andyglaw.com

Elissa D. Miller, a member of the firm SulmeyerKupetz, has been
appointed as Chapter 7 trustee.

The Chapter 7 trustee can be reached at:

         Elissa D. Miller
         333 South Grand Ave., Suite 3400
         Los Angeles, California 90071-1406
         Telephone: (213) 626-2311
         Facsimile: (213) 629-4520
         E-mail: emiller@sulmeyerlaw.com


INTEGRATED AG XI: Gets OK to Hire Jan Sell as Appraiser
-------------------------------------------------------
Integrated AG XI, LLC received approval from the U.S. Bankruptcy
Court for the District of Arizona to employ Jan Sell of Sell &
Associates, Inc. to appraise its real property at 19310 N. Ave.,
72E, Hyder, Ariz.

Mr. Sell will charge $18,000 for the appraisal of the property,
with $12,000 of that amount paid as a retainer, and additional
amounts as a testifying expert.

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

The appraiser can be reached at:

     Jan A. Sell
     4625 S. Lakeshore Dr.
     Sell & Associates, Inc.
     Tempe, AZ 85282-7127
     Tel: (480) 345-4400
     Fax: (480) 345-4455
     Email: Jan@sellassoc.com

                     About Integrated AG XI LLC

Scottsdale, Ariz.-based Integrated AG XI, LLC is a single asset
real estate debtor that owns about 4,500 acres of agricultural land
known as "The Ranch" in Hyder, Ariz. The Ranch is encumbered by a
lien in favor of creditor Great Western Bank, which is owed about
$18 million.

Integrated AG XI, filed a Chapter 11 petition (Bankr. D. Ariz. Case
No. 21-00414) on July 9, 2018, disclosing $33,909,241 in assets and
$20,701,272 in liabilities.  Bryan Hepler, authorized
representative, signed the petition. Judge Daniel P. Collins
oversees the case. Burch & Cracchiolo, P.A., serves as the Debtor's
bankruptcy counsel.

The Debtor filed its Chapter 11 plan of reorganization on May 19,
2021.



INTEGRATED GLOBAL: Seeks to Use Chase Commercial's Cash Collateral
------------------------------------------------------------------
Integrated Global Concepts Medical Group, Inc. asks the U.S.
Bankruptcy Court for the Central District of California, Los
Angeles Division, for authority to use cash collateral on an
interim basis to pay its reasonable, necessary and ordinary
operating expenses in connection with its rental business from the
real property located at 845 Redondo, Long Beach, CA 90804, pending
a final hearing.

The Debtor asserts that these monthly and regular expenses must be
paid timely, out of monthly rents collected, or the Debtor's rental
property will lose its occupancy and income for the estate.
Further, if the Debtor does not pay its post-petition expenses as
they become due and is thus unable to maintain the Property, the
Debtor may be subject to additional liability to its tenants, for
inter alia, failing to maintain the Subject Property. Therefore,
the Debtor requires access to the Property's cash collateral
immediately to pay these expenses.

The Debtor seeks to have the Motion heard on a shortened time basis
because the Debtor must pay its expenses no later than August 21,
2021, or the various vendors and employees that provide services to
the Debtor will cease providing services to the Debtor, thereby
endangering the Debtor's ability to maintain the Subject Property
and its occupancy.

The property is currently 100% occupied and generates $13,370 per
month in rents at the current occupancy rate. A conservative
valuation for the fair market value of the Property is $2,400,000.

The Property has one secured creditor with an interest in rents,
Chase Commercial Term Lending. The balance due to the Lender is
$204.129. There are no other liens secured against the Property.
Therefore, there is approximately $2,200,000 in equity in the
Property.

The Debtor proposes to use approximately $8,702 in monthly rental
income on monthly expenses of the Property from August 2021 to July
2022 to pay the Property's reasonable expenses and to segregate all
cash collateral not spent pending further order of the Court. With
the Court's approval, the Debtor will use the cash collateral
solely for these purposes.

The Debtor is prepared to show to the Court at a hearing that the
Lender's secured collateral will be adequately protected.  The
Debtor points out that:

     1) as a rental property, the Property and fixtures are one of
the business' central, essential assets;

     2) as such, the Properly generates the cash essential to the
going concern;

     3) the Debtor should be allowed to use the Property and
fixtures, and income generated from them to facilitate a successful
reorganization;

     4) without the Property and fixtures, and the ability to
properly maintain them, there is no revenue;

     5) the existence of the Property, and fact that Debtor has
every incentive to maintain the property and leverage its use for a
reorganized going concern, provides the Lender with adequate
protection for its secured interests;

     6) the Property has a significant equity cushion that
adequately protects Lender's interests; and

     7) The Debtor will segregate all cash collateral not used on
maintaining the Property in a separate account pending further
Court order.

Nevertheless, the Debtor is willing to provide additional adequate
protection. The Debtor proposes that it make adequate protection
payments to Lender of $2,066 monthly for the remainder of the
bankruptcy. The amount is the amount accruing as monthly payment
due under Lender's note.

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

    About Integrated Global Concepts Medical Group, Inc.

Integrated Global Concepts Medical Group, Inc. sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case
No. 21-16329) on August 9, 2021. In the petition signed by Michael
Brenner, president and CEO, the Debtor disclosed up to $10 million
in both assets and liabilities.

Judge Sandra R. Klein oversees the case.

Vanessa M. Haberbush, Esq. at Haberbush, LLP is the Debtor's
counsel.



INTEGRATED GLOBAL: Seeks to Use Fannie Mae Cash Collateral
----------------------------------------------------------
Integrated Global Concepts Medical Group, Inc. asks the U.S.
Bankruptcy Court for the Central District of California, Los
Angeles Division, for authority to use cash collateral on an
interim basis to pay its reasonable, necessary and ordinary
operating expenses in connection with its rental business for the
real property located at 800 Rose, Long Beach, CA 90813 pending a
final hearing.

The Debtor asserts that these monthly and regular expenses must be
paid timely, out of monthly rents collected, or the Debtor's rental
property will lose its occupancy and income for the estate.
Further, if Debtor does not pay its post-petition expenses as they
become due and is thus unable to maintain the Subject Property, the
Debtor may be subject to additional liability to its tenants, for
inter alia, failing to maintain the Subject Property. Therefore,
the Debtor requires access to the Subject Property's cash
collateral immediately to pay these expenses.

The Debtor seeks to have the Motion heard on a shortened time basis
because the Debtor must pay its expenses no later than August 21,
2021 or the various vendors and employees that provide services to
the Debtor will cease providing services to Debtor, thereby
endangering the Debtor's ability to maintain the Subject Property
and its occupancy.

The property is a residential apartment containing 2 units. The
property is currently 92% occupied and generates $28,705.75 per
month in rents and laundry at the current occupancy. A conservative
valuation for the fair market value of the property is $4,300,000.

The property has one secured creditor with an interest in rents,
Federal National Mortgage Association. The balance due to Fannie
Mae is approximately $ 1,800,000. There are no other liens secured
against the Subject Property. Therefore, there is approximately
$2,500,000 in equity in the Subject Property. The Lender's loan
matured on or about December 1, 2020, such that all amounts owed
and unpaid were due at that time.

The Debtor requests that it be permitted to spend up to $20,000 on
miscellaneous expenses on a monthly basis in the event some
extraordinary event occurs that requires additional expenses.  The
Debtor is currently unaware of any item that would require such an
expenditure, but such expenses are, on occasion, required.

The Debtor proposes to use approximately $14,786 of monthly rental
income on monthly expenses of the Subject Property from August 2021
to July 2022 to pay the Subject Property's reasonable expenses and
to segregate all cash collateral not spent pending further order of
the Court.

The Debtor is prepared to show to the Court at a hearing that the
Lender's secured collateral will be adequately protected.  The
Debtor points out that:

     1) as a rental property, the Property and fixtures are one of
the business' central, essential assets;

     2) as such, the Property generates the cash essential to the
going concern;

     3) the Debtor should be allowed to use the Property and
fixtures, and income generated from them to  facilitate a
successful reorganization;

     4) without the Property and fixtures, and the ability to
properly maintain them, there is no revenue;

     5) the existence of the Property, and the fact that the Debtor
has every incentive to maintain the property and leverage its use
for a reorganized going concern, provides the Lender with adequate
protection for its secured interests;

     6) the Property has a significant equity cushion that
adequately protects the Lender's interests; and

     7) The Debtor will segregate all cash collateral not used on
maintaining the Property in a separate account pending further
Court order.

A copy of the motion is available at https://bit.ly/3sdosAyfrom
PacerMonitor.com.

    About Integrated Global Concepts Medical Group, Inc.

Integrated Global Concepts Medical Group, Inc. sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. C.D. Cal. Case
No. 21-16329) on August 9, 2021. In the petition signed by Michael
Brenner, president and CEO, the Debtor disclosed up to $10 million
in both assets and liabilities.

Judge Sandra R. Klein oversees the case.

Vanessa M. Haberbush, Esq., at Haberbush, LLP is the Debtor's
counsel.



JAGUAR HEALTH: Incurs $14.1 Million Net Loss in Second Quarter
--------------------------------------------------------------
Jaguar Health, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $14.08 million on $385,000 of product revenue for the three
months ended June 30, 2021, compared to a net loss of $9.24 million
on $3.17 million of product revenue for the three months ended June
30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $26.09 million on $1.63 million of product revenue compared
to a net loss of $17.17 million on $4.04 million of product revenue
for the same period last year.

As of June 30, 2021, the Company had $69.54 million in total
assets, $37.75 million in total liabilities, and $31.79 million in
total stockholders' equity.

Jaguar Health stated, "The Company, since its inception, has
incurred recurring operating losses and negative cash flows from
operations and has an accumulated deficit of $193.0 million as of
June 30, 2021.  The Company expects to incur substantial losses and
negative cash flows in future periods.  Further, the Company's
future operations, which include the satisfaction of current
obligations, are dependent on the success of the Company's ongoing
development and commercialization efforts, as well as securing
additional financing and generating positive cash flows from
operations.

If we are unable to obtain an adequate level of financing needed
for the long-term development and commercialization of our
products, we will need to curtail planned activities and reduce
costs.  Doing so will likely have an adverse effect on our ability
to execute our business plan.

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

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1585608/000155837021011555/jagx-20210630x10q.htm

                        About Jaguar Health

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

Jaguar Health reported a net loss and comprehensive loss of $33.81
million for the year ended Dec. 31, 2020, compared to a net loss
and comprehensive loss of $38.54 million for the year ended Dec.
31, 2019.  As of March 31, 2021, the Company had $68.71 million in
total assets, $36.82 million in total liabilities, and $31.89
million in total stockholders' equity.


JIM'S DISPOSAL: Adds Stearns Bank Claim Details, Files Amended Plan
-------------------------------------------------------------------
Substantively consolidated debtors Jim's Disposal Service, LLC
("JDS") and Byrdland Properties, LLC submitted a First Amended
Disclosure Statement to the Plan of Reorganization dated August 12,
2021.

Class 2 consists of Priority Claims. Each holder of an allowed
priority claim shall receive payment in full on the Starting Date
of the Plan. Debtor estimates that there are approximately $85,000
in priority claims.

The Class 3 Claim of TCF National Bank, which arises from Loan No.
001-0672021-500, shall be an Allowed Secured Claim in the
approximate amount of $224,624.18 and shall be secured by a first
priority security interest in the commercial vehicles corresponding
to TCF. TCF's Class 3 Claim shall be paid in full and shall accrue
interest at the contract rate of 6.50% per annum, amortized over
five years. The remaining amortized payments will be paid over the
next four years, in equal monthly installments of $4,395.03, with
the first payment due on the Starting Date. The remainder of TCF
National Bank's claim totals approximately $615,343.8 and is
unsecured; it will be treated be treated as a Class 8 General
Unsecured Claim. This amount will be reduced by the proceeds
realized by TCF from its commercially reasonable liquidation of the
vehicles to be surrendered.

The Class 7 of Stearns Bank, which arises from money loaned for and
secured by polycarts (trash bins), shall be an Allowed Secured
Claim in the amount set forth in Sterns Bank's Proof of Claim No.
55, as amended, for $1.00. The Class 7 Claim shall be paid in full
on the Starting Date due to its de minimis nature. The remainder of
Stearns Bank's claim totals $48,796.95 and is unsecured. It will be
treated as Class 8 General Unsecured Claim.

Class 8 consists of the Allowed Unsecured Claims of General
Unsecured Creditors not classified in any other class.  The Debtor
will pay $1,000,000 to Class 8 creditors, representing a return of
approximately 26% on their claims, as follows:

     * $$225,000 on the First Distribution Date;

     * $125,000 on the first anniversary of the Effective Date;

     * $75,000 six months after the first anniversary of the
Effective Date;

     * $75,000 on the second anniversary of the Effective Date;

     * $75,000 six months after the second anniversary of the
Effective Date;

     * $75,000 on the third anniversary of the Effective Date;

     * $75,000 six months after the third anniversary of the
Effective Date;

     * $75,000 on the fourth anniversary of the Effective Date;

     * $100,000 six months after the fourth anniversary of the
Effective Date; and

     * $100,000 on the fifth anniversary of the Effective Date.

The $225,000 to be paid to unsecured creditors on the First
Distribution Date will be placed in an account separate from the
Debtor's operating or payroll accounts on or before the Starting
Date. Debtor shall make periodic deposits to the Segregated Account
throughout the duration of the Plan to ensure the availability of
funds on the distribution dates.

The Debtor will execute the Plan through a continuation of their
operations as contemplated under the Plan.  The Debtor has made
great strides in selling assets, reducing costs, streamlining
operations, and increasing revenues.  Additionally, the Debtor is
exploring adding and seeking additional contracts with the City of
Kansas City to further increase revenues. As of the date of this
Disclosure Statement, the Debtor has already been approached for
additional opportunities. Even without additional contracts, the
Debtor will have sufficient income to satisfy all of the
requirements of this Plan.

A full-text copy of the First Amended Disclosure Statement dated
August 12, 2021, is available at https://bit.ly/3AKOJt7 from
PacerMonitor.com at no charge.

Counsel for Debtor:

      Robert S. Baran, Esq.
      Ryan E. Shaw (MO #57897)
      CONROY BARAN
      1316 Saint Louis Ave., 2nd FL
      Kansas City, MO 64101
      Tel: (816) 210-9680 / (816) 616-5009
      Fax: (816) 817-6023
      E-mail: rbaran@conroybaran.com
              lpittman@conroybaran.com
              rshaw@conroybaran.com

                  About Jim's Disposal Service

Jim's Disposal Service, LLC, a company that specializes in
residential waste solutions, filed a Chapter 11 petition (Bankr.
W.D. Mo. Case No. 20-40050) on Jan. 6, 2020.  At the time of the
filing, the Debtor was estimated to have less than $50,000 in
assets and $1 million to $10 million in liabilities.  

Judge Brian T. Fenimore oversees the case.

The Debtor tapped Mann Conroy, LLC, as its legal counsel and
Cochran Head Vick & Co., P.A. as its accountant.


JOHNSTON HOLDING: Seeks to Hire Andre L. Kydala as Legal Counsel
----------------------------------------------------------------
Johnston Holding 1121, LLC seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to employ Andre L. Kydala to
serve as legal counsel in its Chapter 11 case.

The firm's services include representing the Debtor at meetings
with the U.S. trustee and creditors and preparing the Debtor's plan
of reorganization.

The firm will be paid at the rate of $350 per hour and reimbursed
for out-of-pocket expenses incurred.  The retainer fee is $8,000.

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

The firm can be reached at:

     Andre L. Kydala
     P.O. Box 5537
     Clinton, NJ 08809
     Tel: (908) 735-2616

                    About Johnston Holding 1121

Johnston Holding 1121, LLC filed a Chapter 11 bankruptcy petition
(Bankr. D.N.J. Case No. 21-16211) on Aug. 2, 2021, listing as much
as $1 million in both assets and liabilities.  Andre L. Kydala
serves as the Debtor's legal counsel.



KCIBT HOLDINGS: S&P Upgrades ICR to 'CCC', Outlook Negative
-----------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on KCIBT
Holdings L.P. (CIBT) to 'CCC' from 'SD' (selective default).

S&P said, "At the same time, we raised our issue-level rating on
the company's first-lien debt facilities to 'CCC' from 'D' and
raised our issue-level rating on its second-lien debt to 'CC' from
'D'. The recovery ratings on the company's first and second-lien
debt remain '4' and '6', respectively.

"The negative outlook reflects our expectation for CIBT's operating
results to remain significantly stressed as long as the fallout
from the pandemic restricts international travel and presents
safety concerns, resulting in free operating cash flow deficits
that will erode liquidity over the next 12 months.

"Our 'CCC' rating reflects our expectation that liquidity will
continue to weaken over the next 12 months, thereby presenting risk
of a shortfall or increasing the likelihood the company will
undertake a new distressed restructuring or debt exchange within a
year. Despite aggressive measures taken since the beginning of the
pandemic, including a reduction in the company's workforce of about
65% at its lowest point, two amendments to its credit agreements
that decreased cash interests and debt amortization payments, and a
total of $55 million in cash infusion from its equity sponsor, we
expect CIBT will have a quarterly cash flow deficit of $1 to $8
million over the next 12 months. At this rate, we forecast total
liquidity declining to about $15 million in the second quarter of
2022 (available liquidity would then be only $7 million, as the
company has a minimum liquidity covenant of $8 million). Given the
uncertain pace of recovery, we believe there is significant risk
that cash flow deficits could exceed our forecast, increasing the
likelihood of a distressed restructuring or debt exchange."

S&P Global Ratings acknowledges a high degree of uncertainty about
the evolution of the coronavirus pandemic and its long-term effects
on international travel. Over at least the next three years, we
believe demand for CIBT's visa services will remain under pressure
as long as the coronavirus pandemic continues to challenge
international business travel. Volumes are likely to remain
depressed for a prolonged period, with certain forecasts expecting
global air travel to recover to pre-pandemic levels in 2025 only or
later. CIBT's concentration with corporate customers (which
represent about 70% of the customer base for visa services) further
exposes it to the more vulnerable segment of business travel as
companies curtail nonessential trips in order to protect employee
safety. Furthermore, the adoption of video-conferencing could
present longer-term risks of a secular decline in demand for
certain types of corporate travel.

Given the prolonged weakness in international travel, CIBT's future
revenue growth will depend on its successful expansion into new
global mobility services, which adds another layer of uncertainty.
To offset the depressed demand for visa services, CIBT is deploying
several strategic initiatives, including diversifying into
immigration and legalization services, and creating more
streamlined, low-cost visa services. The company's goal is to
become a one-stop shop for global mobility services. While these
new services may consume resources and working capital for the next
several quarters or so, S&P believes there is execution risk to
growing these businesses over the next one to three years.

S&P said, "The negative outlook reflects our expectation for CIBT's
operating results to remain significantly stressed as long as the
global pandemic restricts international travel and presents health
safety concerns, resulting in free operating cash flow deficits. We
believe liquidity could deteriorate quickly if recovery in
international business travel is slowed down further by the
emergence of COVID variants.

"We would likely lower our rating if cash flow deficits indicate a
potential liquidity shortfall such that we foresaw a specific
default scenario or we believed debt restructuring would be
inevitable within the next six months.

"Although unlikely over the next 12 months, we could raise our
issuer credit rating to 'CCC+' if we no longer foresaw a specific
default scenario or the potential for material cash flow deficits
within a year. This would most likely be due to a decline in global
COVID cases and a recovery in international business travel."

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

-- Health and safety

Virginia-based KCIBT Holdings is a third-party provider of visas,
passports, and immigration-related travel documentation. Its CIBT
visas brand offers expedited services, premium concierge, and
end-to-end visa and passport procurement. Through its Newland Chase
segment, the company offers various immigration-related services
spanning work permits, permanent residency, and citizenship
solutions.

The company's financial statements are private.

S&P said, "We assess the company's liquidity as less than adequate,
based on our view that CIBT would be unable to absorb any
incremental low-probability adversities (such as a
slower-than-expected recovery in international travel and
immigration services) without refinancing. Additionally, given the
trading levels on its debt, we do not view the company's standing
in the credit markets as generally satisfactory. Furthermore, we
expect free cash flow deficits to last through at least the second
quarter of 2022."

Principal liquidity sources:

-- Cash balance of about $25 million at the end of the first
quarter of 2021;

-- $25 million of cash infusion from the company's equity sponsor
in the second half of 2021; and

-- A negligible amount ($0.1 million) available under the $65
million revolving credit facility maturing in 2025.

Principal liquidity uses:

-- Negative funds from operations of about $19 million over the
next 12 months;

-- $7 million to $10 million working capital outflows annually as
the business recovers;

-- Projected capital expenditures of about $4 million per year in
2021 and 2022 due to the reduction of most noncritical capital
investment; and

-- No debt amortizations until the end of the first quarter of
2023. The first lien and second lien loans mature in 2025.

Following its June 30 amendments, all of CIBT's covenants are
suspended through the end of 2023 and replaced with a minimum
liquidity test.

S&P Said, "Our simulated default scenario assumes pandemic-related
travel restrictions last at least through the first half of 2023
such that the company is unable to meet its fixed debt
obligations.

"We value the company on a going-concern basis using a 5.5x
multiple of our projected emergence EBITDA. This multiple reflects
CIBT's long-standing relationships with its customers and its
understanding of complex global travel documentation requirements.
We assume the $65 million revolver will be reduced to 85% of its
capacity and will be fully drawn at default."

-- Simulated year of default: 2023

-- Implied enterprise valuation multiple: 5.5x

-- EBITDA at emergence: $37 million

-- Net enterprise value (after 5% administrative costs): About
$194 million

-- Valuation split (obligors/nonobligors): 61%/39%

-- Value available to first-lien debt claims
(collateral/noncollateral): $167 million/$26.5 million

-- Secured first-lien debt claims: $455 million

    —Recovery expectations: 30%-50% (rounded estimate: 40%)

-- Value available to second-lien debt claims: $26.5 million

-- Secured second priority debt claims: $147 million

    —Recovery expectations: 0%-10% (rounded estimate: 5%)

Note: All debt amounts include six months of prepetition interest.



KISSMYASSETS LLC: Bankr. Administrator Unable to Appoint Committee
------------------------------------------------------------------
The U.S. Bankruptcy Administrator for the Eastern District of North
Carolina disclosed in a filing that no official committee of
unsecured creditors has been appointed in the Chapter 11 case of
Kissmyassets, LLC.

                      About Kissmyassets LLC

Kissmyassets, LLC owns a unit in a commercial shopping center
located at 419 S. College Road Unit 39, in Wilmington, North
Carolina.  The company filed for bankruptcy under Chapter 11
(Bankr. E.D. N.C. Case No. 21-01316) on June 8, 2021.

On the Petition Date, the Debtor estimated $100,000 to $500,000 in
assets and up to $50,000 in liabilities.  The petition was signed
by Andrew G. Skidmore, managing member.  Judge Stephani W.
Humrickhouse is assigned to the case.  The Law Offices of Oliver &
Cheek, PLLC serves as the Debtor's counsel.


KORTE/SCHWARTZ INC: Taps Smaha Law Group as Legal Counsel
---------------------------------------------------------
Korte/Schwartz, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of California to employ Smaha Law Group
to serve as legal counsel in its Chapter 11 case.

Smaha Law Group will be paid at hourly rates ranging from $350 to
$550 and reimbursed for out-of-pocket expenses incurred.  The firm
received a retainer of $10,000 from the Debtor.

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

The firm can be reached at:

     John L. Smaha, Esq.
     Smaha Law Group
     2398 San Diego Avenue
     San Diego, CA 92110
     Tel: (619) 688-1557
     Fax: (619) 688-1558
     Email: jsmaha@smaha.com

                     About Korte/Schwartz Inc.

Korte/Schwartz, Inc. is part of the specialty food stores industry.
The Debtor is based in Coronado, Calif.

Korte/Schwartz sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Calif. Case No. 21-03006) on July 23, 2021.  In
the petition signed by Martin Schwarz, president, the Debtor
disclosed assets of between $1 million and $10 million and
liabilities of the same range.  Smaha Law Group is the Debtor's
legal counsel.


LEVEL EIGHT: Wins Cash Collateral Access
----------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas, Fort
Worth Division, has authorized Level Eight, Inc. to use cash
collateral on an interim basis in accordance with the budget, with
a 15% variance and provide adequate protection to Spectra Bank and
the U.S. Small Business Administration.

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

As adequate protection for the Debtor's use of cash collateral, the
Secured Lenders are granted valid, binding, enforceable, and
perfected liens co-extensive with the Secured Lenders' pre-petition
liens in all currently owned or hereafter acquired property and
assets of the Debtor, of any kind or nature, whether real or
personal, tangible or intangible, wherever located, now owned or
hereafter acquired or arising and all proceeds and products,
including, without limitation, all accounts receivable, general
intangibles, inventory, and deposit accounts coextensive with its
pre-petition liens. The Debtor is permitted to pay Subchapter V
Trustee fees incurred during the case, including any amount
required as a post-petition security deposit.

As adequate protection for the diminution in value of the interests
of the Secured Lenders, the Secured Lenders are granted replacement
liens and security interests, in accordance with Bankruptcy Code
Sections 361, 363, 364(c)(2), 364(e), and 552, co-extensive with
its pre-petition liens.

The replacement liens granted to the Secured Lenders are
automatically perfected without the need for filing of a UCC-1
financing statement with the Secretary of State's Office or any
other such act of perfection.

As adequate protection in accordance with Section 363(e) of the
Bankruptcy Code, the Debtor will pay to Spectra Bank on the 10th
day of the month the lesser of $15,000 or excess cash flow after
payment of expenses. The use of cash collateral will extend to a
final hearing on the Motion.

A final hearing on the matter is scheduled for August 31, 2021 at
9:30 a.m.

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

The Debtor projects $154,450 in total income and $13,952 in total
expenses.

                             About Level Eight

Arlington, Texas-based Level Eight, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case No.
21-41365) on June 7, 2021.  The Debtor operates a scrap metal
recycling facility located in Dallas, Texas.

In the petition signed by Bhavesh Patel, president, the Debtor
disclosed total assets of up to $50,000 in assets and total
liabilities of $10 million.  

Judge Mark X. Mullin oversees the case.  

The Debtor tapped Joyce W. Lindauer, Esq., as legal counsel.

Spectra Bank, as Secured Lender, is represented by:

     Richard J. Cinclair, Jr., Esq.
     Thomas, Cinclair & Beuttenmuller, PLLC
     5335 Spring Valley Road
     Dallas, TX 75254
     Tel: 9972) 991-2121



LIT'L PATCH OF HEAVEN: Wins Cash Collateral Access
--------------------------------------------------
The U.S. Bankruptcy Court for the District of Colorado has
authorized Lit'l Patch of Heaven to use cash collateral on an
interim basis in accordance with the budget through the date of the
final hearing or entry of a final court order.

As adequate protection for the Debtor's use of cash collateral:

     a. The Debtor will provide a secured party with a replacement
lien on all post-petition accounts receivable to the extent that
the use of cash collateral results in a decrease in the value of a
party's interest in the cash collateral pursuant to 11 U.S.C.
section 361(2);

     b. The Debtor will maintain adequate insurance coverage on all
personal property assets and adequately insure against any
potential loss;

     c. The Debtor will provide to such secured party all periodic
reports and information filed with the Bankruptcy Court, including
debtor-in-possession reports;

     d. The Debtor will only expend cash collateral pursuant to the
Budget subject to reasonable fluctuation by no more than 15% for
each expense line item per month, plus any fees owed to the U.S.
Trustee;

     c. The Debtor will pay all post-petition taxes; and

     f. The Debtor will retain in good repair all collateral in
which such party has
an interest.

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

The Debtor projects $27,670 in total receipts and $27,271.71 in
total disbursements.

                    About Lit'l Patch of Heaven

Lit'l Patch of Heaven Inc., a Thornton, Colo.-based owner and
operator of an assisted living residence facility, filed a Chapter
11 petition (Bankr. D. Colo. Case No. 19-16119) on July 17, 2019.
In the petition signed by Jeff Kraft, chief executive officer, the
Debtor disclosed total assets of up to $10 million and total
liabilities of up to $1 million.  

Judge Michael E. Romero oversees the case.  

Aaron A. Garber, Esq., at Wadsworth Garber Warner Conrardy, P.C.,
serves as the Debtor's bankruptcy counsel.



MAGELLAN HOME-GOODS: Wins Cash Collateral Access
------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Washington
has authorized Magellan Home Goods, Ltd. to use cash collateral and
pay pre-petition wages on an interim basis in accordance with the
budget, with a 15% variance.

The Debtor requires the use of Cash Collateral to continue its
ongoing operations in the ordinary course of business, and in order
to avoid disruption of such operations.

The Debtor is currently indebted to First Savings Bank under two
loans entered into by the Debtor:

     -- on July 24, 2019, with a principal amount of $998,000; and

     -- on September 19, 2020, with a principal amount of
$150,000.

The Debtor acknowledges that repayment of the Notes is secured by
perfected security interests in certain of the Debtor's property
consisting of inventory, equipment, chattel paper, accounts,
instruments and general intangibles, which the Debtor now owns or
may hereafter acquire or create and all proceeds and products
thereof.

Subject to the terms of the Interim Order, FSB has consented to the
Debtor's use of its Cash Collateral for up to 60 days, subject to a
reservation of FSB's rights arising under 11 U.S.C. section
507(b).

As partial adequate protection for the Debtor's use of Cash
Collateral, FSB is  granted a replacement lien in the Debtor's
postpetition assets of the same kind, type, and nature as the
Prepetition Collateral in which FSB held a lien.

Any Postpetition Lien in Postpetition Collateral granted will be in
the same order, priority, validity and enforceability as any
prepetition lien in Prepetition Collateral securing the claim of
FSB in the same type of assts. To the extent of any diminution in
value of FSB's interest in the Prepetition Collateral due to Cash
Collateral use which is not otherwise protected by the Postpetition
Lien, FSB will retain its rights under section 507(b) of the
Bankruptcy Code. The Postpetition Lien and retention of rights
under section 507 of the Bankruptcy Code constitute partial
adequate protection of FSB's interest in the Prepetition Collateral
during the term of the Interim Order but will not prejudice the
rights of FSB to request additional adequate protection at any
time.

FSB's consent to the use of its Cash Collateral will terminate in
the event of a dismissal of these proceedings, or a conversion of
the case to one under Chapter 7.

The final hearing on the matter is scheduled for October 14, 2021
at 11 a.m.

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

                   About Magellan Home-Goods LTD

Magellan Home-Goods LTD, d/b/a Magellan Home Goods, sells patented
home goods and small appliances manufactured off-shore, to retail
consumers located in the United States.  The company sought
protection under Subchapter V of Chapter 11 of the Bankruptcy Code
(Bankr. W.D. Wash. Case No. 21-11413) on July 24, 2021.  

On the Petition Date, the Debtor disclosed $2,324,758 in total
assets and $2,063,752 in total liabilities.  The petition was
signed by Debra Sasken-Duff, vice president.
  
Judge Marc Barreca is presides over the case.  Neeleman Law Group,
P.C. serves as the Debtor's counsel.

Geoffrey Groshong serves as Subchapter V Trustee.

First Savings Bank, as lender, is represented by:

     John R. Rizzardi, Esq.
     Aditi Paranjpye, Esq.
     Nicole R. Springstroh, Esq.
     Cairncross & Hempelmann, PS
     524 Second Avenue, Suite 500
     Seattle, WA 98104-2323
     Tel: 206-254-4451
     Fax: 206-587-2308
     E-mail: jrizzardi@cairncross.com
             aparanjpye@cairncross.com
             nspringstroh@cairncross.com



MALLINCKRODT PLC: Taps Arthur Cox as Irish Law Advisor
------------------------------------------------------
Mallinckrodt, PLC and its affiliates seek approval from the U.S.
Bankruptcy Court for the District of Delaware to employ Arthur Cox,
LLP as Irish law advisor pursuant to Section 327(e) of the
Bankruptcy Code.

Arthur Cox has served as the Debtors' "ordinary course"
professional since the petition date.  As the Debtors prepare for
confirmation of their joint Chapter 11 plan of reorganization and
the filing of Irish examinership proceedings, they anticipate that
Arthur Cox's fees will likely exceed the fee cap throughout the
remainder of their Chapter 11 cases.

Arthur Cox's services include:

   a. drafting, reviewing and otherwise advising on any documents
to be entered into by the Debtors from an Irish law perspective;

   b. drafting, reviewing and assisting with corporate approvals
for the Debtors in connection with transactions and actions to be
undertaken by the Debtors;

   c. advising the Debtors as to Irish corporate governance
matters;

   d. advising the Debtors on any Irish law tax considerations
arising from the proposed restructuring of the Debtors;

   e. advising the Debtors on Irish court processes to implement
the proposed restructuring, including the appointment of an
examiner under Irish law and the implementation of the proposed
restructuring pursuant to a scheme of arrangement;

   f. assisting with Irish conditions precedent and conditions
subsequent documents for the Debtors including any post completion
and compliance filings required in Ireland; and

   g. all other work, support and advice necessary to secure the
implementation of the proposed restructuring of the Debtors.

The firm will be paid at these rates:

     Partner              EUR545 to EUR610 per hour
     Of Counsel           EUR545 per hour
     Senior Associate     EUR460 to EUR495 per hour
     Associate            EUR295 to EUR420 per hour
     Trainee              EUR220 per hour
     Paralegal            EUR220 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, Arthur
Cox disclosed the following in response to the request for
additional information:

   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:  Not applicable.

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

   Response:  To be provided.

As disclosed in court filings, Arthur Cox does not hold or
represent an interest adverse to the Debtors' estates, which is
required by Section 327(e) of the Bankruptcy Code.

The firm can be reached at:

     Stephen Ranalow, Esq.
     Arthur Cox LLP
     Ten Earlsfort Terrace,
     Dublin 2, D02 T380,
     Ireland
     Phone: +353 1 920 1241
     Email: stephen.ranalow@arthurcox.com

                      About Mallinckrodt PLC

Mallinckrodt 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.  Visit http://www.mallinckrodt.comfor
more information.

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 them.

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

Judge John T. Dorsey oversees the cases.

The Debtors tapped Latham & Watkins LLP and Richards, Layton &
Finger P.A. as their bankruptcy counsel; Arthur Cox and Wachtell,
Lipton, Rosen & Katz as corporate and finance counsel; Ropes & Gray
LLP as litigation counsel; Torys LLP as CCAA counsel; Guggenheim
Securities LLC as investment banker; and AlixPartners LLP as
restructuring advisor. Prime Clerk, LLC is the claims agent.

The official committee of unsecured creditors retained Cooley LLP
as its legal counsel, Robinson & Cole LLP as co-counsel, and Dundon
Advisers LLC as its financial advisor.

On Oct. 27, 2020, the U.S. Trustee for Region 3 appointed an
official committee of opioid related claimants.  The OCC tapped
Akin Gump Strauss Hauer & Feld LLP as its lead counsel, Cole Schotz
as Delaware co-counsel, Province Inc. as financial advisor, and
Jefferies LLC as investment banker.

The Debtors filed their plan of reorganization and disclosure
statement on April 20, 2021.


MARY BRICKELL: All Classes Unimpaired in Plan
---------------------------------------------
Mary Brickell Village Hotel, LLC, filed with the U.S. Bankruptcy
Court for the Southern District of Florida a Disclosure Statement
for Chapter 11 Plan dated August 12, 2021.

The Debtor is furnishing the Disclosure Statement to holders of
Claims and Interests solely for the purposes of providing
postpetition disclosure pursuant to section 1125 of the Bankruptcy
Code so that holders can determine whether to object to
Confirmation of the Plan. The Debtor is not soliciting votes to
accept or reject the Plan. All classes of Claims are unimpaired and
therefore deemed to accept the Plan.

The Plan provides for the discharge of Claims and Interests
through: (a) payment in full in Cash of certain Claims; (b) the
reinstatement of certain Claims, including the Prepetition Secured
Loan Claims; and (c) the reinstatement of Equity Interests.

The heart of the Plan is the reinstatement of the Prepetition
Secured Loan Claims pursuant to section 1124 of the Bankruptcy Code
and to effectuate the de-acceleration of the Prepetition Secured
Lender's involuntary acceleration of the Prepetition Secured Loan.
The Debtor anticipates that amounts to be asserted by the
Prepetition Secured Lender that shall be required by the Debtor to
reinstate the Prepetition Secured Loan will be too high and not in
recognition of the legal and equitable setoff rights the Debtor has
with respect to such amounts. The Prepetition Secured Loan Claims
are Disputed.

While the Debtor is involved in other litigation that is
commonplace for an active hotel with a bar that the Debtor believes
should not ultimately materially impact its operations, the
catalyst of the Chapter 11 Case was DF VII REIT Holdings, LLC's
involuntary acceleration of the Prepetition Secured Loan followed
by the commencement of its state foreclosure proceeding.

Accordingly, the Debtor, through the Plan, is establishing the
Section 1124 Reserve Account, which shall be funded in an amount
necessary to establish (a) that it is able to reinstate the
Prepetition Secured Loan and carry on with its business and loan
service in the ordinary course, and (b) Plan feasibility.

The Debtor filed the Chapter 11 Case to implement a global
restructuring of its business, as realized in the Plan. The Debtor
believes, in the exercise of its reasonable business judgment and
as fiduciaries for all of the Debtor's stakeholders, that pursuit
of the Plan is the best path to maximize the value of its
businesses.

Class 3 consists of Prepetition Secured Loan Claims. Each holder of
an Allowed Prepetition Secured Loan Claim shall receive
Reinstatement of its Allowed Prepetition Secured Loan Claim in
accordance with section 1124 of the Bankruptcy Code.

Class 4 consists of General Unsecured Claims. Each holder of an
Allowed General Unsecured Claim shall receive Cash in an amount
equal to such Allowed General Unsecured Claim on the later of (a)
the Effective Date; or (b) the date due in the ordinary course of
business in accordance with the terms and conditions of the
particular transaction giving rise to such Allowed General
Unsecured Claim.

All Holdings Equity Interests will be Reinstated.

Overall, the Plan continues the Debtor's business operations with
minimal disruption, preserves the going-concern value of the
Debtor's business, provides a complete recovery for all
stakeholders, and protects the jobs of the Debtor's employees.

A full-text copy of the Disclosure Statement dated August 12, 2021,
is available at https://bit.ly/2VRvYFS from PacerMonitor.com at no
charge.

Proposed Counsel to the Debtor:

     PACK LAW
     51 Northeast 24th Street, Suite 108
     Miami, Florida 33137
     Telephone: (305) 916-4500
     Joseph A. Pack
     Email: joe@packlaw.com
     Jessey J. Krehl
     Email: jessey@packlaw.com

               About Mary Brickell Village Hotel

Mary Brickell Village Hotel, LLC operates the Aloft Miami Brickell
Hotel. The Hotel consists of fourteen stories, one hundred and
sixty rooms, a fitness center, a large pool deck, a
nine-hundred-square-foot terrace for events, and one hundred valet
parking spaces.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Fla. Case No. 21-17103) on July 21,
2021. In the petition signed by Pedro Villar, president, the Debtor
disclosed up to $50 million in both assets and liabilities.

Judge Robert A. Mark oversees the case.

Joseph A. Pack, Esq., at Pack Law is the Debtor's counsel.


MICROVISION INC: Incurs $15 Million Net Loss in Second Quarter
--------------------------------------------------------------
MicroVision, Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $14.96
million on $746,000 of total revenue for the three months ended
June 30, 2021, compared to a net loss of $2.30 million on $587,000
of total revenue for the three months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $21.19 million on $1.23 million of total revenue compared
to a net loss of $7.24 million on $2.06 million of total revenue
for the six months ended June 30, 2020.

As of June 30, 2021, the Company had $140.42 million in total
assets, $11.52 million in total liabilities, and $128.90 million in
total shareholders' equity.

"During the second quarter we provided potential customers, which
included OEM, Tier 1 and Mobility-as-a-Service companies, with
performance data from outdoor testing results and deeper evaluation
of our product, technology and differentiated IP," said Sumit
Sharma, MicroVision's chief executive officer.  "The feedback we've
received from potential customers so far has been very positive.
With our proprietary active scan locking architecture based on
proven technologies, we believe our lidar meets and exceeds their
product expectations and will be the most cost effective lidar
product to address their needs.  We expect our LRL product family
will be available for sale, in small quantities, beginning in the
fourth quarter of 2021."

The Company has incurred significant losses since inception.  The
Company has funded operations to date primarily through the sale of
common stock, convertible preferred stock, warrants, the issuance
of convertible debt and, to a lesser extent, from development
contract revenues, product sales, and licensing activities.  At
June 30, 2021, the Company had $135.3 million in cash and cash
equivalents.

Based on the Company's current operating plan, the Company
anticipates that it has sufficient cash and cash equivalents to
fund its operations for at least the next 12 months.

Cash used in operating activities totaled $11.3 million during the
six months ended June 30, 2021 compared to cash used in operating
activities of $8.4 million during the same period in 2020.  The
change in cash flows from operating activities is primarily
attributed to increased operating expenses to support development
activities during the six months ended June 30, 2021 compared to
the same period in 2020.

During the six months ended June 30, 2021, net cash used in
investing activities was $1.9 million compared to net cash provided
by investing activities of $431,000 during the six months ended
June 30, 2020.  During the six months ended June 30, 2020, the
Company sold fixed assets to its customer for $525,000 as part of
our transfer of production of components that it had previously
been producing.  Purchases of property and equipment during the six
months ended June 30, 2021 and 2020 were $1.9 million and $94,000,
respectively.

In June 2021, the Company entered into a $140.0 million ATM equity
offering agreement with Craig-Hallum.  Under the agreement the
Company is able, at its discretion, to offer and sell shares of its
common stock having an aggregate value of up to $140.0 million
through Craig-Hallum.  As of June 30, 2021, the Company had issued
4.0 million shares of its common stock for net proceeds of $67.8
million under this ATM agreement.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/65770/000113626121000197/form10q.htm

                         About MicroVision

MicroVision -- http://www.microvision.com-- is a pioneering
company in MEMS based laser beam scanning technology that
integrates MEMS, lasers, optics, hardware, algorithms and machine
learning software into its proprietary technology to address
existing and emerging markets.  The Company's integrated approach
uses its proprietary technology to provide solutions for automotive
lidar sensors, augmented reality micro-display engines, interactive
display modules and consumer lidar modules.

MicroVision reported a net loss of $13.63 million for the year
ended Dec. 31, 2020, compared to a net loss of $26.48 million for
the year ended Dec. 31, 2019.  As of March 31, 2021, the Company
had $79.61 million in total assets, $11.65 million in total
liabilities, and $67.96 million in total shareholders' equity.


MIDLAND COGENERATION: S&P Alters Outlook to Stable, Affirms BB ICR
------------------------------------------------------------------
S&P Global Ratings affirmed its 'BB' rating on the project debt and
revised its outlook on Midland Cogeneration Venture L.P.'s (MCV)
debt to stable from negative.

S&P said, "The stable outlook reflects MCV's largely contracted
revenue position, in which it receives capacity and FER revenue at
fixed rates through the debt term, reducing downside risk. We
expect the project to continue to meet its availability
requirements under its power purchase agreement (PPA) and manage
its fixed operations and maintenance (O&M) costs and capital
expenditure (capex), generating a minimum debt service coverage
ratio (DSCR) of 1.15x-1.2x without including upside from merchant
revenues.

"Our '1' recovery rating on the project's debt indicates our
expectation of very high (90%-100%; rounded estimate: 95%) recovery
in a hypothetical payment default."

MCV is a 1,633 MW natural gas-fired, combined-cycle power plant
with 1.5 million pounds per hour of steam capacity in Midland,
Mich. The plant entered commercial operation in 1990. It is the
largest natural gas-fired cogeneration plant in the U.S.,
originally designed to be a nuclear power plant. Up to 1,240 MW of
the asset's energy and capacity are contracted to Consumers Energy
Co. through a PPA that expires in 2030. The project also has a
steam and electric power agreement with Corteva Inc. through March
2035.

S&P said, "We revised the outlook to stable to reflect our
expectation that the project's revenue profile will remain stable
following MPSC's approval of the PPA settlement with Consumers in
March. In April 2020, the project reached a settlement with
Consumers in which the PPA term was extended until May 2030 and the
FER was revised to a fixed rate of $6.14/MWh, subject to final
approval. The PPA includes three revenue components, two of which
are fixed and payable regardless of the project's dispatch level:
the capacity payment (27% of 2020 gross margin) and FER (17%). The
third component is the variable energy payment (30%), which passes
through the cost of production associated with the PPA.

"We downgraded the project debt at that time, given that previous
and expected FER prices were higher than the new FER. The outlook
was negative because the FER rate was subject to final approval and
we saw potential for a further downward revision. Before the
settlement, the FER was recomputed each year and was based on
Consumers' coal cost profile and generation, which added volatility
and uncertainty to operating cash flows. In the FER equation, the
cost to operate coal represented the numerator and the amount of
coal generation was the denominator, which produced a FER that
fluctuated each year. Now, with a fixed rate through debt maturity,
we expect the new FER to stabilize the project's cash flows,
reducing uncertainty and downside risk given that most of the
project revenues are now fixed under its PPA with Consumers.

"Management continues to monitor its cost profile and has taken
measures to reduce capex and fixed O&M costs. Management continues
to adopt a flexible approach toward capex, deferring some programs
until after the debt term, cancelling projects it deems unnecessary
to maintaining the plant's reliability, and choosing lower-cost
alternatives for rotor replacement. The savings were immediately
noticeable, with actual capex and major maintenance costs in the
trailing 12 months through June 2021 of $13.2 million, compared to
our forecast of $17.5 million and its budget of $21.4 million. We
expect capex to total roughly $43.5 million through the debt term,
about 15% lower than our previous expectations of $51.5 million.
Additionally, the project continues a planned restructuring started
in 2020. By December 2020, it had decreased its headcount to 82
employees from 113 in January 2020, with 76 expected to remain by
year-end 2021.

"Importantly, the plant maintains its PPA availability near 100%
despite a smaller staff and lower capex. We believe it can sustain
these cost savings without jeopardizing the plant's ability to
operate. We expect the project to achieve a minimum DSCR of about
1.15x in 2022. We note that management's DSCR forecast for 2022 is
about 1.4x, higher than our forecast because we do not include
payments from the general reserve in our calculation of cash flow
available for debt service (CFADS) and exclude merchant capacity
and energy sales above the 1,240 MW contracted with Consumers.

"The stable outlook reflects MCV's largely contracted revenue
position, in which it receives capacity and FER revenue at fixed
rates through the debt term, reducing downside risk. We expect the
project to continue to meet availability requirements under its PPA
and manage fixed O&M costs and capex, generating a minimum DSCR of
1.15x-1.2x.

"We could lower the rating if we anticipate a minimum DSCR of about
1.1x on a sustained basis. Given that the FER will remain
$6.14/MWh, the DSCR might be lower if the project's revenues under
the variable component of the PPA are lower than we anticipate,
most likely as a result of higher gas prices; O&M expenses rising
higher than we expect; or operational problems, unless MCV
successfully mitigates these factors.

"We could raise the rating on MCV's debt if its financial
performance under our base case results in a minimum DSCR of about
1.3x. This would most likely occur if operating expenses materially
reduce without affecting operating performance, as most of the
revenues are already fixed under the PPA."



NATURE COAST: Seeks to Hire Bruner Wright as Legal Counsel
----------------------------------------------------------
Nature Coast Wellness Clinic, LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Florida to employ
Bruner Wright, P.A. to serve as legal counsel in its Chapter 11
case.

The firm's hourly rates are as follows:

     Attorneys            $300 to $400 per hour
     Paralegals           $150 per hour

Bruner Wright was paid a retainer of $16,738, of which $1,738 was
used to pay the filing fee while $2,000 was utilized in connection
with the firm's pre-bankruptcy services.

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

Byron Wright III, Esq., a partner at Bruner Wright, 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:

     Byron Wright III, Esq.
     Bruner Wright, P.A.
     2810 Remington Green Circle
     Tallahassee, FL 32308
     Tel: (850) 385-0342
     Fax: (850) 270-2441
     Email: twright@brunerwright.com

                 About Nature Coast Wellness Clinic

Nature Coast Wellness Clinic, LLC filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Fla. Case No. 21-40250) on Aug. 2, 2021,
listing as much as $500,000 in assets and as much as $1 million in
liabilities. Bruner Wright, P.A. serves as the Debtor's legal
counsel.


NB LOFT VUE: Hearing on Cash Collateral Access Tomorrow
-------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston, has authorized NB Loft Vue, DST and NB Vue Mac, DST to use
cash collateral on an interim basis and provide adequate
protection.

The Debtors require the use of Cash Collateral to fund their
chapter 11 cases, absent which immediate and irreparable harm will
result to the Debtors, their estates and creditors.

Loft Vue is the borrower under the Multifamily Loan and Security
Agreement, dated as of September 30, 2016, with Berkeley Point
Capital, LLC as original lender and servicer, in the original
principal amount of $10,712,000. This loan is evidenced by a
Multifamily Note also dated as of September 30, 2016, and is
secured by the Multifamily Deed of Trust, Assignment of Leases and
Rents, Security Agreement and Fixture Filing, recorded at
Instrument Number D216230304 with the Tarrant County, Texas
recorder, covering the Loft Vue Facility's real and personal
property. The foregoing loan and security documents were assigned
to Fannie Mae.

As of the Petition Date, Fannie Mae asserts that Loft Vue owes it
$13,265,572.70, inclusive of accrued and unpaid interest,
attorneys' fees and costs, and also inclusive of an asserted
prepayment premium of $2,056,929.

Vue Mac is the borrower under the Multifamily Loan and Security
Agreement, dated as of December 18, 2015, with Berkeley Point
Capital, LLC as original lender and servicer, in the original
principal amount of $23,265,000. This loan is evidenced by a
Multifamily Note, also dated as of December 18, 2015, and is
secured by that certain Multifamily Deed of Trust, Assignment of
Leases and Rents, Security Agreement and Fixture Filing, recorded
at Instrument Number 20150570034 with the Harris County, Texas
recorder, covering the Vue Mac Facility's real and personal
property. The foregoing loan and security documents were assigned
to Fannie Mae.

As of the Petition Date, Fannie Mae asserts that Vue Mac owes it
$28,417,788.56, inclusive of accrued and unpaid interest,
attorneys' fees and costs, and after offset of certain escrowed
funds, and also inclusive of an asserted prepayment premium of
$4,719,644.

Fannie Mae has agreed to advance not more than $38,602.54 to or for
the benefit of Loft Vue and $110,678.28 to or for the benefit of
Vue Mac for the purpose of funding payments to the Debtors' insurer
to renew the property insurance with respect to the Collateral. To
the extent the Protective Advance is considered a borrowing of
secured credit under Section 364 of the Bankruptcy Code, the
Debtors are authorized to borrow the Protective Advance. Pursuant
to section 364(d) of the Bankruptcy Code, the Lender is granted a
valid, binding, continuing, enforceable and fully-perfected
security interest in and lien upon the Collateral and the Cash
Collateral of equal priority to the liens of the Lender in the
Collateral and Cash Collateral encumbering such assets and property
as of the Petition Date.

As adequate protection, the Lender is granted continuing valid,
binding, enforceable, non-avoidable, and automatically perfected
postpetition replacement security interests in and liens on all of
the Collateral and the proceeds and products thereof.

To the extent the Adequate Protection Liens do not adequately
protect against the Diminution in Value of the Lender's interest in
the Prepetition Collateral, as further adequate protection against
any Diminution in Value of the interests of the Lender, the Lender
is granted as and to the extent provided by section 503(b) and
507(b) of the Bankruptcy Code allowed superpriority administrative
expense claims in the Chapter 11 Case, subject to any Carve-Out,
which will be payable from all Collateral and the proceeds
thereof.

The Adequate Protection Liens and the Adequate Protection
Superpriority Claim will be subordinate to all fees required to be
paid to the Clerk of the Court and to the U.S. Trustee pursuant to
28 U.S.C. section 1930(a), plus interest at the statutory rate
pursuant to 31 U.S.C. section 3717. The Debtors intend to further
request a Carve-Out, in connection with a Final Order, for all
accrued and unpaid fees and expenses incurred by persons or firms
retained by the Debtor or the Committee pursuant to sections 327,
328, 363 or 1103 of the Bankruptcy Code to the extent allowed by
the Court at any time, whether by interim order, procedural order,
final order, or otherwise, subject to the rights of the Lender to
object to or conditions such Professional Carve-Out.

A Final Hearing on the matter is scheduled for August 18, 2021, at
9 a.m.

A copy of the order is available at https://bit.ly/3yLqw5m from
PacerMonitor.com.

                       About NP Loft Vue DST

NP Loft Vue DST sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-32292) on July 6,
2021. In the petition signed by Patrick Nelson, authorized
representative, the Debtor disclosed up to $50 million in both
assets and liabilities.

Judge Marvin Isgur oversees the case.

Thomas Berghman, Esq., at Munsch Hardt Kopf & Harr, P.C. is the
Debtor's counsel.



NB LOFT VUE: Seeks to Hire Munsch Hardt as Co-Counsel
-----------------------------------------------------
NB Loft Vue, DST and NB Vue Mac, DST seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Munsch Hardt Kopf & Harr, P.C. as co-counsel with Tucker Ellis,
LLP.

The firm's services include:

   a. assisting, advising, and representing the Debtors with
respect to the administration of their Chapter 11 cases;

   b. providing legal advice with respect to the Debtors' powers
and duties;

   c. assisting the Debtors in working to maximize the value of
their assets;

   d. assisting the Debtors with respect to evaluating and
negotiating a plan of reorganization and, if necessary, either
challenging or supporting as appropriate, the confirmation of a
plan and the approval of disclosure statement;

   e. conducting any investigation concerning, among other things,
the assets, liabilities, financial condition, and operating issues
of the Debtors;

   f. commencing and prosecuting legal actions and proceedings on
behalf of the Debtors;

   g. preparing legal papers and appearing in court; and

   h. performing all other legal services.

The firm's hourly rates are as follows:

     Shareholders     $750 per hour
     Paralegals       $100 per hour

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

Thomas Berghman, Esq., a partner at Munsch, 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:

     Thomas D. Berghman, Esq.
     Munsch Hardt Kopf & Harr, P.C.
     500 North Akard St., Ste. 3800
     Dallas, TX 75201
     Tel: (214) 855-7500
     Fax: (214) 978-4375
     Email: tberghman@munsch.com

                 About NP Loft Vue DST

NP Loft Vue DST and  NB Vue Mac DST sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
21-32292) on July 6, 2021. In the petition signed by Patrick
Nelson, authorized representative, the Debtors disclosed up to $50
million in both assets and liabilities.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Tucker Ellis, LLP and Munsch Hardt Kopf & Harr,
P.C. as legal counsel.  O'Boyle Properties, Inc. is the investment
banker.


NB LOFT VUE: Seeks to Hire Tucker Ellis as Legal Counsel
--------------------------------------------------------
NB Loft Vue, DST and NB Vue Mac, DST seek approval from the U.S.
Bankruptcy Court for the Southern District of Texas to employ
Tucker Ellis, LLP to serve as legal counsel in their Chapter 11
cases.

The firm's services include:

   (a) advising the Debtors on all legal issues as they arise;

   (b) advising the Debtors on issues related to existing loan
obligations;

   (c) preparing pleadings, reports and other legal papers;

   (d) representing the Debtors in all proceedings related to the
bankruptcy cases;

   (e) assisting the Debtors in the administration of their
estates; and

   (f) providing other necessary legal services.

The firm's hourly rates are as follows:

     Partners                 $895 per hour
     Associates               $225 per hour
     Paraprofessionals        $60 per hour

Tucker Ellis will also be reimbursed for out-of-pocket expenses
incurred.

Thomas Fawkes, Esq., a partner at Tucker Ellis, 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:

     Thomas R. Fawkes, Esq.
     Tucker Ellis LLP
     233 S. Wacker Dr. Suite 6950
     Chicago, IL 60606
     Tel: (312) 256-9425
     Fax: (312) 624-6309
     Email: thomas.fawkes@tuckerellis.com

                 About NP Loft Vue DST

NP Loft Vue DST and  NB Vue Mac DST sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. S.D. Texas Lead Case No.
21-32292) on July 6, 2021. In the petition signed by Patrick
Nelson, authorized representative, the Debtors disclosed up to $50
million in both assets and liabilities.

Judge Marvin Isgur oversees the cases.

The Debtors tapped Tucker Ellis, LLP and Munsch Hardt Kopf & Harr,
P.C. as legal counsel.  O'Boyle Properties, Inc. is the investment
banker.


ORGANIC POWER: Unsecured Creditors to Recover 50% in 5 Years
------------------------------------------------------------
Organic Power, LLC, filed with the U.S. Bankruptcy Court for the
District of Puerto Rico a Disclosure Statement describing Plan of
Reorganization dated August 12, 2021.

In February 2020, the U.S. Environmental Protection Agency ("EPA")
conducted a Resource Conservation and Recovery Act Compliance
Evaluation Inspection ("CEI").  After a thorough inspection of
Debtor's facilities, the EPA ruled that Debtor "demonstrated to be
in compliance with the RCRA requirements that govern Very Small
Quantity Generators and/or Non-Notifier of hazardous waste as per
40 CFR Sec. 262.14.  No major concerns or issues were identified
related to the RCRA regulations or any other EPA-regulated media
observed during this inspection.  Although some recommendations
were provided, these were merely for improvement and to enforce
protective workplace safety and health standards. Therefore, no
further action is warranted for these Facilities."

This shows that the Debtor is in compliance with all applicable
laws and most importantly that Debtor does not produce hazardous
wastes, and does not emit strong odors.  The Debtor's main goal is
to obtain all necessary permits to operate at a limited capacity in
order to comply with the projections of its proposed plan of
reorganization.

As a result of the filing by Debtor of its Chapter 11 petition,
Debtor has received the benefits of 11 U.S.C. Sec. 362(a), which
stays all collection actions and judicial proceedings against
Debtor, thus preventing a run to the courthouse by creditors who
had filed and were threatening suit, providing Debtor with the
opportunity to file the Plan and Disclosure Statement, without the
pressures that drove Debtor to file for bankruptcy, as envisioned
by the Bankruptcy Code.

The Debtor's Plan contemplates the continuance of its operations in
limited capacity of collecting organic material to be treated in
the RAPTOR and be converted to biogas and fertilizer, the
collection of its account receivables, and the conversion of all
Class C Membership Units and a significant portion of its unsecured
debt to Class A Membership Units.  With such funds and reduction in
claims, the Debtor will pay, 100% of Allowed Administrative Expense
Claims, 100% of Allowed Priority Tax Claims, 100% of all Secured
Debts, 100% of the arrears of all assumed executory contracts; and
will pay an estimated 50% dividend to the Holders of Allowed
General Unsecured Claims that do not convert their claims to Class
A Membership Units.

Class 1 consists of the Secured Claims of Oriental Bank. Oriental's
allowed claims secured by a first mortgage over Debtor's real
estate, UCC filings over Debtor's machinery and equipment, and
liens over Debtor's cash and accounts receivable shall be paid 100%
in cash in monthly installments of $55,213.47, including principal
and interest at 4.25% per annum, and an amortization period of 25
years.

Class 2 consists of the Secured Claims of Acrecent Financial
Corporation. Acrecent's allowed claims secured by certain security
agreements and UCC filings over Debtor's certain machinery and
equipment, shall be paid in monthly installments of $23,527, during
the first 6 months after the Effective Date of the Plan, until the
sale of the Genertek 2.5 MegaWatts power generator. Upon the sale
of the collateral, from which $1,000,000 is expected, using such
funds and others from Debtor's operations, the balance of all
Acrecent's claims will be paid in full.

Class 3 consists of Holders of Class B and/or C Membership Units.
The holders of Class B and/or C Membership Units will receive their
pro-rata share of the Class A Membership Units. This conversion
will not require cash payments under the Plan. All Class B and
Class C Membership Units will be cancelled upon confirmation of the
Plan. The current holder of Debtor's Class A Membership Units will
be diluted accordingly.

Class 4 consists of Holders of Allowed General Unsecured Claims.
Holders of Allowed General Unsecured Claims will be paid in full
satisfaction of their claims 50% thereof thorough 60 equal monthly
installments commencing on the Effective Date of the Plan. Members
of Class 4 may elect the same treatment of those included in Class
3, for converting their claims to membership interest in Debtor,
under the same terms and conditions offered to the members of Class
3. Those that convert their claims into Class A Membership Units
will not receive any cash payments under the Plan.

Class 5 consists of Class A Membership Units. The holders of Class
A Membership Units will not receive any distribution for their
interest under the Plan and will retain their interest in Debtor.
However, their interest will be diluted by the treatment of claims
in Class 3 and Class 4.

Class 6 consists of Cure Amounts of Assumed Executory Contracts.
The parties to an assumed executory contract will receive 100% of
all arrears thorough 24 equal monthly installments commencing on
the Effective Date of the Plan.

The Debtor's proposed dividend to the General Unsecured Claims will
be funded from Debtor's normal operations, cash available in
Debtor's DIP accounts, and the conversion of debt to capital.
Payments to the Holders of Allowed Administrative Expense Claims
and Priority Tax Claims will be paid from the cash accumulated in
Debtor's DIP Accounts.

A full-text copy of the Disclosure Statement dated August 12, 2021,
is available at https://bit.ly/3sjD2Xz from PacerMonitor.com at no
charge.

The Debtor is represented by:

     Alexis Fuentes-Hernandez, Esq.
     Fuentes Law Offices, LLC
     P.O. Box 9022726
     San Juan, PR 00902-2726
     Tel: (787) 722-5215
     Email: alex@fuentes-law.com

             About Organic Power

Organic Power, LLC, -- https://www.prrenewables.com/ -- is a Vega
Baja, P.R.-based company that offers food processing companies,
restaurants, pharmaceuticals, and retail outlets an alternative to
landfill disposal -- a low cost and environmentally friendly
recycling option.

Organic Power sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.P.R. Case No. 21-00834) on March 17, 2021. Miguel E.
Perez, the president, signed the petition. In its petition, the
Debtor disclosed assets of between $10 million and $50 million and
liabilities of the same range.

Judge Edward A. Godoy oversees the case.

The Debtor tapped Fuentes Law Offices, LLC as bankruptcy counsel,
and Godreau & Gonzalez Law, LLC, and Vidal, Nieves & Bauza, LLC as
special counsel. CPA Luis R. Carrasquillo & Co., P.S.C. is the
financial advisor.


PACKERS HOLDINGS: $165MM Loan Add-on No Impact on Moody's B3 CFR
----------------------------------------------------------------
Moody's Investors Service said that Packers Holdings, LLC's $165
million term loan add-on to fund the acquisition of Safe Foods is
credit negative since it will increase debt/EBITDA to roughly 7.9x
(Moody's adjusted pro forma as of June 2021) from 7.5x. This
transaction does not affect the existing ratings or stable outlook.
The incremental debt is an add-on to the company's existing $1,055
million senior secured first lien term loan due March 2028. The
acquisition of Safe Foods will add solutions in the foods safety
space to Packers' existing offerings in the sanitation service
sector and will be a part of the chemicals segment within Packers.
Safe Foods provides chemical food washes, equipment, technology and
professional services to customers that are similar to Packers'
current customers.

The B3 corporate family rating reflects Packers' elevated financial
leverage, aggressive financial policy, and low free cash flow to
debt. Moody's expects private equity owner Blackstone will continue
to pursue debt-funded acquisitions as the company continues to add
specialized services within the niche market segments it serves and
as it grows the chemicals and pest solutions businesses. The
company also pays frequent distributions to shareholders, which
results in sustained elevated leverage levels.

Packers' ratings benefit from its market position as one of the
largest players in the protein and non-protein food processing
facility sanitation industry. This sector is highly fragmented with
many local service providers and some in-house providers. Packers
enjoys an established market position and has very high customer
retention rates. The company's services are very stable in that
they are a requirement by regulation for the large food processing
plants to operate on a day to day basis. Moody's believes that
acquisitions such as Food Safety will increase the scale and
diversify the operating scope of the company.

Packers Holdings, LLC (known as "PSSI"), founded in 1972 and
headquartered in Kieler, Wisconsin, is a provider of contract
sanitation services to the food processing industry in the U.S. and
Canada. The company serves 433 customer locations in the U.S. The
company counts most of the largest protein and non-protein food
processors in the U.S. as customers and operates in three main
segments: protein (87% of LTM June 2021 sales), non-protein (9% of
sales) and chemicals (4% of sales) In May 2018 PSSI was acquired by
Blackstone Group L.P. For the fiscal year ended December 28, 2020,
PSSI generated $1,054 million in revenues.


PACKERS HOLDINGS: Fitch Affirms 'B-' IDR, Outlook Stable
--------------------------------------------------------
Fitch Ratings has affirmed Packers Holdings, LLC's (PKR) Issuer
Default Rating (IDR) at 'B-'. Fitch has also assigned the company's
new incremental first lien term loan a long-term rating of
'B'/'RR3', and affirmed the company's outstanding term loan and
revolver each also at 'B'/'RR3'. Proceeds from the new incremental
term loan, along with cash from the balance sheet, will be used to
finance PKR's acquisition of Safe Foods Inc. The Rating Outlook is
Stable.

PKR's Long-Term IDR and Stable Outlook are supported by its strong
cash flow generation, leading market position as the largest
contract sanitation company serving the food processing industry in
North America, and the high degree of regulation within the markets
in which it operates. Each of these factors are strong for the 'B-'
IDR. The rating is further supported by the company's consistent
and expanding profit margins and long-established blue-chip
customer relationships.

Offsetting these positive factors, Fitch forecasts the company's
leverage will likely remain elevated over the long term as a result
of relatively aggressive capital deployment including leveraging
acquisitions and potential shareholder dividends. Customer
concentration will likely remain a concern over the next few years,
although this risk is mitigated somewhat as individual contracts
are typically negotiated on a facility-by-facility basis.

KEY RATING DRIVERS

Acquisition of Safe Foods: Fitch considers PKR's acquisition of
Safe Foods to be relatively neutral to the company's credit
profile. The incremental $165 million of debt is substantial
relative to PKR's capital structure and 14x post-synergy multiple
is high compared to other smaller transactions that the company has
completed. However, Safe Foods should provide some horizontal and
vertical integration benefits, including new customers, upsell
opportunities to current customers, materials cost reduction, and
operational synergies.

Elevated Leverage: Following the transaction, PKR's leverage (gross
debt/EBITDA) will likely exceed Fitch's negative sensitivities for
the 12 to 18 months post-transaction until realizing certain
synergies and some debt repayment. Beyond YE 2022, Fitch forecasts
leverage will decline steadily due to a combination of debt
amortization and EBITDA growth. Fitch cites that the company's
consistent profitability, long-standing customer relationships and
mission-critical nature are mitigants to elevated leverage, and PKR
could outperform Fitch's forecast with incremental voluntary debt
repayment and a modestly more conservative capital deployment
strategy.

Strong Market Position: As the largest contract sanitation company
for the food processing industry in North America, PKR has a
limited set of competitors that can fully service large plants or
quickly relocate resources to address customer needs. The
industrial food preparation segment is highly fragmented across the
U.S. and Canada with a large concentration of closely held regional
players; however, PKR is approximately three times the size of its
closest competitor, The Vincent Group-QSI, based on facility
number.

Additional Acquisitions Likely: Despite being the largest firm in
the industry, there are opportunities for expansion through further
penetration into additional plants of existing customers, or
through acquisitions. Preceding the Safe Foods acquisition the firm
completed several acquisitions in the prior five years, typically
with a size of less than $30 million and financed primarily through
internally generated cash. Fitch expects this will remain part of
PKR's overall strategy, particularly as the company aims to expand
in geographies and end markets where it has a smaller presence.

Strong Profitability and FCF: Fitch considers PKR's stable margins,
growing revenue base and strong FCF as more commensurate with a
rating higher than 'B-'. The company has historically generated
positive FCF, and Fitch expects this to continue over the next few
years. The company implemented and executed several cost-cutting
initiatives in the past three years, particularly regarding
training and employee retention. Fitch expects these initiatives
will result in EBITDA margins remaining steady over the rating
horizon.

Necessity of Service: Fitch believes the company's rating is
supported by its clear position within the market. All U.S. protein
plants are USDA-inspected daily prior to opening. Protein plants
must pass these daily inspections or be subject to fines, citations
and production delays with costs running in the tens of thousands
of dollars per hour. In addition, non-protein plants are regularly
reviewed by the FDA with end customers such as Walmart, McDonalds
and Subway driving higher sanitation standards.

Positive Industry Trends: PKR's credit risk is somewhat reduced by
several current broad market trends that are likely to continue
over the medium term. As the grocery segment continues to see
pricing pressure from online retailers, both protein and
non-protein producers will seek to further streamline production by
outsourcing additional functions such as human resources and
sanitation. An additional source of demand is the increased
regulatory complexity across various food categories, coupled with
increasingly unannounced FDA audits.

Customer Concentration: Fitch considers PKR's customer
concentration to be one of its more material concerns. Fitch
estimates the company's top-five customers comprise approximately
one-half of the company's revenue. The loss of any of these top
customers would significantly affect the company's financial
performance and, subsequently, its credit profile. PKR's strong
market position offsets some of Fitch's concerns.

The concentration is mitigated by the fact that these relationships
are spread out across dozens of unique plants that have discrete
plant managers, each responsible for plant performance and
regulatory compliance, who decide to employ PKR's services.
Additionally, contracts are typically negotiated on a
plant-by-plant basis, rather than on a corporate level, although
corporate relationships can affect broader wins, renewals and
losses. They typically have high renewal rates, which Fitch expects
to be in the 90%-95% range on average.

PKR has historically implemented relatively aggressive
shareholder-friendly actions, such as debt-funded sponsor
dividends, which Fitch expects to continue over the rating horizon.
Fitch believes the company will organically de-lever through debt
amortization and EBITDA growth, but could then issue incremental
debt to pay a special dividend and maintain elevated leverage.
These actions are incorporated in the company's 'B-' IDR and are
somewhat offset by the company's capacity to pay down debt using
internally generated cash flow in the event of meaningful changes
to its capital deployment strategy.

DERIVATION SUMMARY

PKR compares favorably to its industry peers in terms of cash flow
generation, strategy and profitability. In particular, Fitch
considers the company's stable FCF margins to be exceptional
compared with similarly rated companies. Fitch also considers PKR
to be differentiated from its other 'B-' rated peers due to its
strong market position within its segment. Many other companies in
the 'B' category operate in highly fragmented markets with minimal
competitive advantage. The company's rating is somewhat limited due
to its leverage, which is high compared to similarly rated
companies. The propensity for shareholder-focused leveraging
transactions was also a rating consideration. There are no
parent/subsidiary, Country Ceiling or operating environment
influences or constraints on this rating.

KEY ASSUMPTIONS

Fitch's key assumptions within its rating case for the issuer
include:

-- Safe Foods acquisition closes in 2H21, financed with $165
    million of debt along with cash from the balance sheet;

-- Mid-single-digit annual organic growth over the rating
    horizon;

-- Bolt-on or supplemental acquisitions subsequent to Safe Foods
    are predominantly funded with internally generated cash;

-- Modest debt reduction due to cash flow sweep provision;

-- Additional cash deployment is allocated toward reinvestment in
    the company and sponsor dividends;

-- Some intermittent leveraging transactions, such as a dividend
    recapitalization, keeping leverage above the positive
    sensitivity of 6.0x over the long term;

-- EBITDA margins are stable throughout the forecast with
    increased marketing and corporate expenses offset by effects
    of improved employee training, employee retention and cost
    saving initiatives;

-- Modest annual capex investment around 1%.

Recovery Rationale

The recovery analysis assumes PKR would be reorganized rather than
liquidated, and would be considered on a going concern (GC) basis.
Fitch has assumed a 10% administrative claim in the recovery
analysis.

In Fitch's recovery analysis, potential default is assumed to come
from a combination of one or more of the following: A prolonged
economic downturn leads to one or more major customers to close a
significant number of facilities; customers shifting to insource a
high percentage of currently outsourced contracts; or loss of more
than one of the company's major customers.

Fitch's GC EBITDA assumptions reflect the equivalent of PKR losing
one of its top two customers along with at least one of its
remaining top five customers, resulting in a revenue and EBITDA
decline of approximately 20% each, relative to Fitch's forecasted
2021 EBITDA in its rating case, as margins also decline modestly.

Fitch expects the EV multiple used in PKR's recovery analysis will
be approximately 6.5x. Fitch believes the company's business
profile and market position are strong, despite the highly
leveraged capital structure. PKR consistently generated positive
FCF and stable margins, while growing organically. Fitch's EV
multiple also considers the approximately 13x transaction multiple
when Leonard Green, the previous sponsor, purchased PKR in 2014.

The $54 million first lien senior secured revolving credit facility
is assumed to be fully drawn upon default. The revolver and first
lien senior secured term loan are senior to the senior unsecured
notes in the waterfall.

The 'RR3' on the first lien credit agreement in the recovery
waterfall reflects good recovery prospects given default.

RATING SENSITIVITIES

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

-- Shift to a consistently conservative financial policy, which
    would lead to leverage (gross debt/EBITDA) around or below
    6.0x for a sustained period;

-- FFO leverage below 6.0x for a sustained period.

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

-- FFO interest coverage sustained below 1.7x;

-- Multiple consecutive periods of negative FCF;

-- Aggressive shareholder actions and financial policy that
    results in leverage and FFO leverage consistently above 7.5x;

-- Loss of a major customer or group of major customers results
    in deterioration of financial and competitive positions.

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: Fitch considers PKR's pro forma liquidity to be
adequate to manage ongoing operations and meet financial
obligations. The company has a relatively nimble operating
structure and minimal annual maintenance capex. The company's
liquidity is supported by its full revolver availability and
positive FCF generation, which Fitch expects to continue over the
rating horizon. Fitch does not consider any of the company's cash
to be restricted, and Fitch does not believe the company requires a
material cash balance to sustain operations, given its lean
operating structure and minimal fixed costs. Fitch considers the
company's capital structure and maturity schedule to be relatively
favorable, with no debt maturities until 2025.

ISSUER PROFILE

Packers Holdings (PKR) is North America's largest and only
nationwide provider of mission-critical outsourced cleaning and
sanitation services to the growing food processing industry. PSSI
serves a broad customer base of protein and non-protein (e.g.,
bakery, produce, snack food) processing plants.

ESG CONSIDERATIONS

Packers Holdings, LLC has an ESG Relevance Score of '4' for
Governance Structure due to its exposure to board independence
risk, due to sponsor ownership and the potential for aggressive
shareholder distributions, which have a negative impact on the
credit profile and is relevant to the ratings in conjunction with
other factors.

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means 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.


PACKERS HOLDINGS: S&P Affirms 'B-' ICR on Safe Foods Acquisition
----------------------------------------------------------------
S&P Global Ratings affirmed all of its ratings on Kieler,
Wis.-based food-processing sanitation services provider, Packers
Holdings LLC, including its 'B-' issuer credit rating and 'B-'
issue-level rating on the first-lien facility, which includes the
$165 million fungible first-lien term loan due in 2028. The
recovery rating is '3'.

S&P said, "The stable outlook reflects our expectations that we do
not expect the company to sustain leverage below our 7.5x upside
trigger. Nevertheless, we forecast steady operating performance,
productivity efforts, and new business wins will support
deleveraging to the low- to mid-7x area by year-end 2022.

"Our rating affirmation reflects the expectation of modest impact
to our credit metrics from its acquisition. The debt-financed
acquisition of Safe Foods Inc. will result in modest impact to our
forecast of leverage to 7.8x in 2021, compared to previous
expectations for 7.6x. We believe the higher margin acquisition,
along with related synergies from facility optimization and back
office, material, and sourcing substitution redundancies will
support further leverage reduction to the low- to mid-7x area by
year-end 2022.

"We expect the Safe Foods acquisition to expand Packer's scope of
service offerings, increase supply chain diversity and support long
term growth. With the acquisition of food safety solutions
provider, Safe Foods Inc., Packers enter adjacencies that expand
its breadth of service offerings and increases the company's scale
and diversification. The acquisition will support future growth and
service integration goals as it expands the company's offerings and
increases stickiness with new and existing customers. As the
company gains operating leverage from its ability to cross-sell
food safety-related services, we believe the company may be in a
better position to target small processing facilities and benefit
from the recent announcement of a $500 million program to expand
processing capacity to support farmers, ranchers, farmworkers and
consumers to build a better food system, increase competition as
well as an additional $150 million to help small processing
facilities weather the COVID-19 pandemic.

"We believe the nondiscretionary nature of Packers' services,
strict federal cleanliness standards, and the addition of Safe
Foods will contribute to 6.5% revenue growth for 2021. While solid
demand from stringent U.S. Department of Agriculture (USDA) and
U.S. Food and Drug Administration (FDA) regulations continues to
support GDP-level organic revenue growth. We believe 6.5% total
revenue growth in 2021 will increase to 10% in 2022 with full-year
contributions. Although, there is potential upside to our forecast
because the aforementioned program with the USDA."

Labor cost inflation is a risk to Packers' ability to manage its
costs. Increasing labor costs would make it more challenging for
Packers to maintain EBITDA margins in the 16% area and thus
leverage in the low-to-mid 7x area over the next 12-18 months.
Service-based companies continue to face significant wage inflation
and staffing shortages amid the tighter labor market. With that
said, the company continues to invest in employee retention
programs to reduce turnover and has a long-standing track record of
offsetting cost pressure through price increases and thus
well-positioned to manage the risk in the near term.

Packers' aggressive financial policy under private-equity ownership
constrains rating upside. Packers completed three dividend
recapitalizations since 2017 with the most recent transaction less
than 10 months ago in November 2020. S&P said, "Currently, we
forecast leverage in the low-to-mid 7x area by the end of 2022 as
we have not incorporated additional debt-funded acquisition or
dividend payments in our forecast given the difficult of sizing and
timing such an event. However, we believe the company's history of
debt-funded dividends demonstrates the company's willingness to
increase its leverage above 7.5x and in our view, precludes
long-term deleveraging. Moreover, given the business' relatively
solid profitability and free cash flow generation characteristics,
we believe its sponsor will continue to prioritize distributions
and acquisitions to maximize returns. Therefore, we believe
Packers' private equity ownership constrains the potential for an
upgrade."

S&P said, "The stable outlook reflects our expectations that steady
operating performance, productivity efforts, and new business wins
will support deleveraging to the low- to mid-7x area over the next
12 months. However, given Packers' history of debt-funded
dividends, we do not believe it will sustain that long term.

"While unlikely over the next 12 months, we could raise our rating
if our view of Packers' competitive position improves due to
significant increases in scale and diversified services." S&P could
also raise its rating on Packers if the company maintains:

-- Adjusted leverage below 7.5x;

-- Free operating cash flow (FOCF) to debt in the
high-single-digit percentage area; and

-- Commitment from sponsors to maintain these metrics.

S&P said, "Although unlikely over the 12 months, we could lower our
rating on Packers if customer losses, reduced plant production
days, or a drastic spike in input costs diminish operating
performance and FOCF deterioration." Specifically S&P could lower
the rating if:

-- S&P considers the company to have less than adequate
liquidity;

-- In S&P's view it has an unsustainable capital structure; or

-- The financial sponsor pursues a large debt-financed acquisition
or dividend recapitalization, indicating an even more aggressive
financial policy.



PARKERVISION INC: Incurs $4.4 Million Net Loss in Second Quarter
----------------------------------------------------------------
Parkervision, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $4.41 million on zero revenue for the three months ended June
30, 2021, compared to a net loss of $3.59 million on zero revenue
for the three months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $6.87 million on zero revenue compared to a net loss of
$11.51 million on zero revenue for the six months ended June 30,
2020.

As of June 30, 2021, the Company had $4.21 million in total assets,
$47.15 million in total liabilities, and a total shareholders'
deficit of $42.95 million.

Jeffrey Parker, chairman and chief executive officer, commented,
"We were pleased this past quarter to be able to resolve our
outstanding litigation with Buffalo, and we welcome the opportunity
to do so with others as well.  The favorable Markman decisions
received this year from the Texas court help to clarify what we
believe to be the strong merits of our cases against Intel, and we
are now focused on preparation for at least two trials next year
against Intel. Meanwhile, we look forward to our next Markman
hearing in the Texas court which is scheduled for October 2021 in
our cases against Hisense, ZyXel, and TCL."

Mr. Parker continued, "The district court in Orlando continues to
issue rulings on the outstanding motions in the Qualcomm case, and
we believe the strong merits of our case remain unchanged based
upon the court's rulings to date."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/914139/000091413921000030/prkr-20210630x10q.htm

                        About Parkervision

Headquartered in Jacksonville, Florida, ParkerVision, Inc.
(http://www.parkervision.com)has designed and developed
proprietary radio-frequency (RF) technologies that enable advanced
wireless solutions for current and next generation wireless
communication products.  ParkerVision is engaged in a number of
patent enforcement actions in the U.S. to protect patented rights
that it believes are broadly infringed by others.

Parkervision reported a net loss of $19.58 million for the year
ended Dec. 31, 2020, compared to a net loss of $9.45 million for
the year ended Dec. 31, 2019. As of Dec. 31, 2020, the Company had
$4.46 million in total assets, $48.28 million in total liabilities,
and a total shareholders' deficit of $43.82 million.

Fort Lauderdale, Florida-based MSL, P.A., the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated March 31, 2021, citing that the Company has suffered
recurring losses from operations and has a net capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.


PBF HOLDING: S&P Downgrades ICR to 'B' on Weak Margins
------------------------------------------------------
S&P Global Ratings lowered the issuer credit rating and senior
unsecured debt ratings on PBF Holding Co. LLC (PBF Holding) to 'B'
from 'B+'. At the same time, S&P lowered the issue-level ratings on
its senior secured debt to 'BB-' from 'BB'. The '1' recovery rating
on the secured debt and '4' recovery rating on the unsecured notes
are unchanged.

S&P said, "We also lowered our issuer credit rating and senior
unsecured debt ratings on PBF Logistics L.P. (PBFX) to 'B' from
'B+'. The '3' recovery rating is unchanged.

"The negative outlook on PBF Holding reflects our expectation that
weak market dynamics in the refining sector will persist such that
it will continue to operate at a loss, pressuring liquidity. The
negative outlook on PBFX reflects that on PBF Holding, its most
significant customer, and the refinancing risk for its 2023
maturities."

PBF Holding's refining margins improved from 2020 but are not
sufficient to fully cover its operating expenses. The rating action
reflects the impact that the persistently weak refining margin
environment has had on the company's cash flows. Through the first
half, PBF Holding reported consolidated gross margin of $1.59/bbl,
$4.72/bbl excluding special items. These margins were not
sufficient to cover its operating expenses of approximately
$6.29/bbl. S&P does not forecast the margin environment to
materially improve for the remainder of the year, so it expects the
company to continue to generate insufficient cash to meet its
operating expenses.

The company has sufficient liquidity and no near-term debt
maturities until 2023. PBF Holding announced it had more than $2.6
billion of liquidity as of June 30, 2021, based on approximately
$1.4 billion cash and availability under its asset-based lending
(ABL) facility. S&P said, "We expect a cash burn of $25 million-$75
million a month. With full-year capital spending in the $400
million-$450 million range and costs related to compliance with
Renewable Fuel Standards (RFS), we expect liquidity to steadily
decline through year-end. We expect the company to use
approximately $200 million in net cash the remainder of the year to
help satisfy its 2020 RFS obligation. Without clarity from the U.S.
Environmental Protection Agency regarding waivers to this program,
if the stressed refining margin environment continues over the next
several months, we expect the company will need to take further
actions to preserve its balance sheet. That said, we believe it has
sufficient liquidity over the next 12 months. Outside of its ABL
facility, PBF Holding has no upcoming debt maturities until 2025,
somewhat mitigating refinancing risk in the near term. We believe
the company can amend or extend the maturity of its ABL (May 2023)
and expect it to do so before it becomes current. Its inventory
intermediation agreements with J. Aron expires this year, but we
expect it to extend this agreement."

PBF Holding's credit ratios are weaker than previously forecast.
S&P said, "We forecast average gross margin per bbl, excluding
special items, to improve to the $7.75-$8.75 range in 2022, which
is slightly weaker than our previous assumption. Although we expect
PBF Holding's credit metrics to improve from 2020, they will remain
weak in 2021 before adjusted leverage improves to approximately 5x
by 2022. This compares to our previous expectation of approximately
3.5x for 2022. Our calculation of adjusted leverage is net of cash,
so as the cash position deteriorates, leverage has a commensurate
decline. In 2022, we expect PBF Holding to have adjusted EBITDA
between $750 million to $850 million and begin generating positive
free operating cash flow. Given our expectation of improving
refining margins over the next 12 months, we do not expect the
company to idle or sell any of its refineries. If it does without a
material reduction in debt, we could consider its capital structure
unsustainable."

S&P said, "The rating action on PBFX reflects that on PBF Holding,
its most significant customer in terms of revenues and volumes. On
a stand-alone basis, we expect PBFX to continue repaying the amount
outstanding on its revolver, which will result in an
adjusted-debt-to-EBITDA ratio below 3x over the next 12 months. Its
revolver has $160 million outstanding and matures in July 2023. We
believe the focus on reducing leverage should position the
partnership to successfully refinance its $525 million unsecured
notes due May 15, 2023. That said, we recognize its success depends
on the credit quality of the PBF enterprise. We also expect PBFX to
maintain its quarterly distribution, which will provide additional
liquidity to ultimate parent PBF Energy Inc. We continue to assess
PBF Holding as a core subsidiary of PBF Energy since it typically
generates most of PBF Energy's cash flows under a midcycle refining
margin environment."

PBF Holdings

The negative outlook reflects our expectation that weak market
dynamics in the refining sector will persist for PBF Holding such
that its margins don't materially change, resulting in negligible
free cash flow the rest of the year. Without further margin
improvements, it will continue to operate at a loss, pressuring
liquidity.

S&P could lower the rating if:

The refining sector remains challenging for longer than expected,
such that its liquidity deteriorates quicker than expected and the
company does not take additional steps to improve its liquidity
position. This could also occur if the company idles or divests
additional refineries without a meaningful reduction in debt; and
The company did not take steps to amend or extend its ABL before it
becomes current.

S&P could revise the outlook to stable if:

-- The refining sector improves quicker than anticipated,
strengthening refining margins allowing PBF Holding to generate
positive free cash flow; and

-- The company extends the maturity of its ABL facility.

PBF Logistics

The negative outlook reflects the outlook on PBF Holding, its most
significant customer, and the challenges the partnership could face
in refinancing its upcoming debt maturity.

S&P could lower the rating if:

-- S&P takes a similar action on PBF Holding; or

-- The company does not take steps to refinance its 2023 notes
before it becomes current.

S&P could revise the outlook to stable if:

-- S&P take a similar action on PBF Holding; and

-- The partnership refinances its unsecured notes.



POWER SOLUTIONS: Incurs $15.6 Million Net Loss in Second Quarter
----------------------------------------------------------------
Power Solutions International, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $15.57 million on $111.48 million of net sales for the
three months ended June 30, 2021, compared to a net loss of $17.74
million on $93.06 million of net sales for the three months ended
June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $33.72 million on $211.65 million of net sales compared to
a net loss of $18.45 million on $198.15 million of net sales for
the six months ended June 30, 2020.

As of June 30, 2021, the Company had $284.43 million in total
assets, $311.82 million in total liabilities, and a total
stockholders' deficit of $27.40 million.

Debt and Liquidity

The Company's total debt was approximately $131 million at June 30,
2021, while cash and cash equivalents were approximately $6
million. These amounts reflect the net impact of customer
prepayments of approximately $5 million.  Included in the Company's
total debt at June 30, 2021 were borrowings of $130 million under
the Uncommitted Revolving Credit Agreement with Standard Chartered
Bank.  The Credit Agreement includes financial covenants which were
effective for the Company beginning with the three months ended
June 30, 2021, including an interest coverage ratio and a minimum
EBITDA threshold, as further defined in the Credit Agreement.  For
the three months ended June 30, 2021, the Company did not meet
either of these covenants.  A breach of the financial covenants
under the Credit Agreement constitutes an event of default and, if
not cured or waived, could result in the obligations under the
Credit Agreement being accelerated.  The Company is currently in
discussion with Standard Chartered Bank in connection with the
financial covenant breaches.  As previously disclosed, the Company
is also party to the First Amended and Restated Shareholder's Loan
Agreement with its majority stockholder, Weichai America Corp.,
which provides the Company with access of up to $130 million of
credit solely for purposes of repaying outstanding borrowings under
the Credit Agreement.

On July 14, 2021, the Company entered into an additional
shareholder's loan agreement with Weichai.  The Second
Shareholder's Loan Agreement, which matures on May 20, 2022,
provides the Company with access to up to $25 million of credit at
the discretion of Weichai to supplement the Company's working
capital.  As of Aug. 11, 2021, PSI has borrowed $15 million under
the Shareholder's Loan Agreement.  The Company continues to work
with Weichai to explore longer-term financing options.

Revised Outlook for 2021

The Company anticipates its sales for the full year of 2021 will be
at least 20 percent above 2020 levels as a result of anticipated
growth across all of its end markets, with expectations for its
energy and industrial end markets to provide a greater contribution
in the second half of the year.  During the second half of 2021,
the fourth quarter is anticipated to exhibit a significantly higher
sales growth rate versus the other quarters in 2021 and the Company
anticipates that its gross profit as a percentage of sales will
improve meaningfully in the quarter versus the first half of 2021.
Also, during the second half of 2021, the Company expects to see a
substantial decline in legal costs related to its obligation to
indemnify certain former officers and employees of the Company.
Notwithstanding this positive outlook, which is being driven in
part by expectations for improved economic conditions within the
United States and across various of the Company's markets, the
Company cautions that significant uncertainty still remains as a
result of the ongoing COVID-19 pandemic, supply chain challenges,
and other factors.

Management Comments

Lance Arnett, chief executive officer, commented, "We are pleased
with the overall demand improvement during the quarter, which led
to healthy year-over-year sales growth.  As we look to the
remainder of the year, we anticipate a greater contribution from
our energy and industrial end markets which is expected to drive a
higher growth rate in the second half versus what we experienced in
the first half.  We are also continuing in our efforts to mitigate
the impact of higher material costs and tariffs through price
increases and other measures and we expect better gross margin and
profitability in the fourth quarter."

Arnett concluded, "We appreciate the additional support that
Weichai provided to us through the additional Shareholder's Loan
that we closed on in July.  In addition to continuing our
collaboration efforts with them to expand our product portfolio,
we'll also continue to work closely with them as we explore
longer-term financing opportunities."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1137091/000113709121000008/psix-20210630.htm

                       About Power Solutions

Headquartered in Wood Dale, IL, Power Solutions International, Inc.
(http://www.psiengines.com)designs, engineers, manufactures,
markets and sells a broad range of advanced, emission-certified
engines and power systems that are powered by a wide variety of
clean, alternative fuels, including natural gas, propane, and
biofuels, as well as gasoline and diesel options, within the
energy, industrial and transportation end markets. The Company
manages the business as a single segment.

Power Solutions reported a net loss of $22.98 million for the year
ended Dec. 31, 2020, compared to net income of $8.25 million for
the year ended Dec. 31, 2019.  As of March 31, 2021, the Company
had $279.05 million in total assets, $291 million in total
liabilities, and a total stockholders' deficit of $11.95 million.

Chicago, Illinois-based BDO USA, LLP, the Company's auditor since
2018, issued a "going concern" qualification in its report dated
March 30, 2021, citing that significant uncertainties exist about
the Company's ability to refinance, extend, or repay its
outstanding indebtedness and maintain sufficient liquidity to fund
its business activities.  These factors raise substantial doubt
about the Company's ability to continue as a going concern.


PRECIPIO INC: Incurs $3 Million Net Loss in Second Quarter
----------------------------------------------------------
Precipio, Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $3.01
million on $2.34 million of net sales for the three months ended
June 30, 2021, compared to a net loss of $2.23 million on $1.31
million of net sales for the three months ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $4.46 million on $4.17 million of net sales compared to a
net loss of $5.44 million on $2.52 million of net sales for the six
months ended June 30, 2020.

As of June 30, 2021, the Company had $33.54 million in total
assets, $6.28 million in total liabilities, and $27.26 million in
total stockholders' equity.

Precipio said, "The COVID-19 outbreak, which spread worldwide in
the first quarter of 2020, has caused significant business
disruption. The extent of the impact of the ongoing COVID-19
pandemic on the Company's operational and financial performance
will depend on certain developments, including the duration and
spread of the outbreak, and impact on the Company's customers,
employees and vendors, all of which are uncertain and cannot be
predicted.  These uncertainties could have a material adverse
effect on our business, financial condition or results of
operations.  We have been actively monitoring the COVID-19
situation and its impact on the global economy and the Company.  As
the global pandemic evolves, we will continue to monitor the extent
to which COVID-19 impacts our revenues, expenses and liquidity."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1043961/000155837021011475/prpo-20210630x10q.htm

                          About Precipio

Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com-- is a cancer diagnostics
company providing diagnostic products and services to the oncology
market.  The Company has developed a platform designed to eradicate
misdiagnoses by harnessing the intellect, expertise and technology
developed within academic institutions and delivering quality
diagnostic information to physicians and their patients worldwide.
Precipio operates a cancer diagnostic laboratory located in New
Haven, Connecticut and has partnered with the Yale School of
Medicine.

Precipio reported a net loss of $10.6 million for the year ended
Dec. 31, 2020, compared to a net loss of $13.24 million for the
year ended Dec. 31, 2019.  As of March 31, 2021, the Company had
$20.42 million in total assets, $5.86 million in total liabilities,
and $14.56 million in total stockholders' equity.

Hartford, CT-based Marcum LLP issued a "going concern"
qualification in its report dated March 29, 2021, citing that the
Company has a significant working capital deficiency, has incurred
significant losses and needs to raise additional funds to meet its
obligations and sustain its operations.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


PRESIDIO DEVELOPMENT: Taps Resnik Hayes Moradi as New Legal Counsel
-------------------------------------------------------------------
Presidio Development, LLC seeks approval from the U.S. Bankruptcy
Court for the Central District of California to employ Resnik Hayes
Moradi, LLP to substitute for the Law Offices of Michael Jay
Berger.

The firm's services include:

   a. advising the Debtor regarding compliance with the
requirements of the Office of the U.S. Trustee;

   b. providing advice regarding matters of bankruptcy law,
including the rights and remedies of the Debtor with respect to its
assets and claims of creditors;

   c. providing advice regarding cash collateral matters;

   d. conducting examinations and preparing reports, accounts, and
pleadings;

   e. advising the Debtor concerning the requirements of the
Bankruptcy Code and applicable rules;

   f. assisting in the negotiation, formulation, confirmation and
implementation of a Chapter 11 plan of reorganization; and

   g. making appearances in the bankruptcy court.

The firm's hourly rates are as follows:

     Partners                 $500 to $525 per hour
     Associates               $250 to $350 per hour
     Paralegals                   $135 per hour

Resnik will be paid a retainer in the amount of $12,000 and
reimbursed for out-of-pocket expenses incurred.

Roksana Moradi-Brovia, Esq., a partner at Resnik, 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:

     Roksana D. Moradi-Brovia, Esq.
     Matthew D. Resnik, Esq.
     Resnik Hayes Moradi LLP
     17609 Ventura Blvd., Suite 314
     Encino, CA 91316
     Telephone: (818) 285-0100
     Facsimile: (818) 855-7013
     Email: roksana@RHMFirm.com
            matt@RHMFirm.com

                  About Presidio Development LLC

Presidio Development, LLC, doing business as MBZ Toys, sought
protection for relief under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Calif. Case No. 21-10086) on Jan. 6, 2021, listing as
much as $1 million in assets and as much as $500,000 in
liabilities.  The Law Offices of Michael Jay Berger serves as the
Debtor's legal counsel.


PURDUE PHARMA: Judge Has Concerns on Sackler Releases Scope
-----------------------------------------------------------
Jeremy Hill of Bloomberg News reports that U.S. Bankruptcy Judge
Robert Drain has "some concerns about the breadth" of releases
being offered to members of the Sackler family under Purdue Pharma
LP's bankruptcy plan, he said in court Friday, August 13, 2021.

It "might be a good idea" to spend more time exploring the scope of
the releases in coming trial days, Drain said.

Under the proposed plan, members of the billionaire Sackler family
and a vast array of related entities would be insulated from
opioid-related lawsuits.

The comments came at the end of Purdue's second day in court
seeking approval of its landmark opioid settlement.

                   About Purdue Pharma LP

Purdue Pharma L.P. and its subsidiaries --
http://www.purduepharma.com/-- develop and provide prescription
medicines and consumer products that meet the evolving needs of
healthcare professionals, patients, consumers and caregivers.

Purdue's subsidiaries include Adlon Therapeutics L.P., focused on
treatment for Attention-Deficit/Hyperactivity Disorder (ADHD) and
related disorders; Avrio Health L.P., a consumer health products
company that champions an improved quality of life for people in
the United States through the reimagining of innovative product
solutions; Imbrium Therapeutics L.P., established to further
advance the emerging portfolio and develop the pipeline in the
areas of CNS, non-opioid pain medicines, and select oncology
through internal research, strategic collaborations and
partnerships; and Greenfield Bioventures L.P., an investment
vehicle focused on value-inflection in early stages of clinical
development.

Opioid makers in the U.S. are facing pressure from a crackdown on
the addictive drug in the wake of the opioid crisis and as state
attorneys general file lawsuits against manufacturers.  More than
2,000 states, counties, municipalities and Native American
governments have sued Purdue Pharma and other pharmaceutical
companies for their role in the opioid crisis in the U.S., which
has contributed to the more than 700,000 drug overdose deaths in
the U.S. since 1999.

OxyContin, Purdue Pharma's most prominent pain medication, has been
the target of over 2,600 civil actions pending in various state and
federal courts and other fora across the United States and its
territories.

On Sept. 15 and 16, 2019, Purdue Pharma L.P. and 23 affiliated
debtors each filed a voluntary petition for relief under Chapter 11
of the U.S. Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
19-23649), after reaching terms of a preliminary agreement for
settling the massive opioid litigation facing the Company.

The Company's consolidated balance sheet at Aug. 31, 2019, showed
$1.972 billion in assets and $562 million in liabilities.

U.S. Bankruptcy Judge Robert Drain, in White Plains, New York, has
been assigned to oversee Purdue's Chapter 11 case.

Davis Polk & Wardwell LLP and Dechert LLP are serving as legal
counsel to Purdue. PJT Partners is serving as investment banker,
and AlixPartners is serving as financial advisor.  Prime Clerk LLC
is the claims agent.


REGIONAL HEALTH PROPERTIES: Incurs $503K Net Loss in Second Quarter
-------------------------------------------------------------------
Regional Health Properties, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing a
net loss of $503,000 on $6.47 million of total revenues for the
three months ended June 30, 2021, compared to net income of
$412,000 on $4.54 million of total revenues for the three months
ended June 30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $482,000 on $13.55 million of total revenues compared to
net income of $398,000 on $9.09 million of total revenues for the
same period during the prior year.

As of June 30, 2021, the Company had $107.16 million in total
assets, $96.43 million in total liabilities, and $10.74 million in
total stockholders' equity.

The Company intends to pursue measures to grow its operations,
streamline its cost infrastructure and otherwise increase
liquidity, including: (i) refinancing or repaying debt to reduce
interest costs and mandatory principal repayments, with such
repayment to be funded through potentially expanding borrowing
arrangements with certain lenders; (ii) increasing future lease
revenue through acquisitions and investments in existing
properties; (iii) modifying the terms of existing leases; (iv)
replacing certain tenants who default on their lease payment terms;
and (v) reducing other and general and administrative expenses.

Management anticipates access to several sources of liquidity,
including cash on hand, cash flows from operations, and debt
refinancing during the twelve months following the date of this
filing.  At June 30, 2021, the Company had $5.6 million in
unrestricted cash.  During the six months ended June 30, 2021, the
Company generated positive cash flow from continuing operations of
$2.5 million, and anticipates continued positive cash flow from
operations in the future, subject to the continued uncertainty of
the COVID-19 pandemic and its impact on the Company's business,
financial condition and results of operations.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1004724/000156459021044332/rhe-10q_20210630.htm

                 About Regional Health Properties

Regional Health Properties, Inc. (NYSE American: RHE) (NYSE
American: RHEpA) -- http://www.regionalhealthproperties.com-- is a
self-managed healthcare real estate investment company that invests
primarily in real estate purposed for senior living and long-term
healthcare through facility lease and sub-lease transactions.

Regional Health reported a net loss attributable to common
stockholders of $9.68 million for the year ended Dec. 31, 2020,
compared to a net loss attributable to common stockholders of $3.49
million for the year ended Dec. 31, 2019.  As of March 31, 2021,
the Company had $108.97 million in total assets, $97.84 million in
total liabilities, and $11.12 million in total stockholders'
equity.


RYAN 1000 LLC: Taps One Day Real Estate Services as Broker
----------------------------------------------------------
Ryan 1000, LLC and Ryan 8641, LLC seek approval from the U.S.
Bankruptcy Court for the Eastern District of Wisconsin to employ
Glendale, Wisc.-based real estate broker, One Day Real Estate
Services, LLC.

The Debtor needs a real estate broker to market for sale its real
property at 1000 W. Pierce St., Milwaukee, Wisc.

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

Sowande Nadeem, a real estate agent at One Day Real Estate
Services, disclosed in a court filing that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code.

The firm can be reached at:

     Sowande Nadeem
     One Day Real Estate Services, LLC
     6944 N. Port Washington Rd., Suite L2
     Glendale, WI 53217
     Tel: (414) 588-7869

                   About Ryan 1000 and Ryan 8641

Ryan 1000, LLC, a single asset real estate company based in
Milwaukee, Wisc., and Ryan 8641, LLC filed petitions under
Subchapter V of Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Wisc. Lead Case No. 21-21326) on March 15, 2021.  At the time of
the filing, the Debtors disclosed up to $50,000 in both assets and
liabilities.  Judge Beth E. Hanan oversees the cases.  Kerkman &
Dunn represents the Debtor as legal counsel.


SALEM CONSUMER: Considers Sale of Shopping Center to Fund Plan
--------------------------------------------------------------
Salem Consumer Square OH LLC submitted a First Amended Disclosure
Statement to accompany its First Amended Chapter 11 Plan of
Reorganization dated August 12, 2021.

The Reorganized Debtor will continue to operate the Salem Consumer
Square shopping center in Dayton, Ohio, but it will also consider
the possibility of selling the Debtor's Real Property if it is
determined that the sale of the Real Property will result in
substantial funds to fund the Plan. The Debtor will be listing the
Real Property for sale to test the market.  The Debtor has received
a broker's opinion of value of the Real Property from Colliers,
which provides three varying market prices -- an optimistic price
($2,933,000), a probable price ($2,346,000), and a conservative
price ($1,955,000).

The Debtor will move forward with rehabilitating the Real Property
and/or consider a sale of the Real Property. The Debtor will only
consider selling the Real Property in the Debtor's business
judgment if such sale would generate sufficient funds to pay all
Allowed Claims in full.

Within the Debtor's Plan, the Debtor is be seeking approval of a
settlement agreement (the "Settlement Agreement") between it and
MCI which would result in a payment in the amount of $2,800,000.00
to the Debtor (the "Settlement Payment"). The Settlement Payment
will partially fund the Plan.

In addition to the MCI Account Control Agreement, Beacon will
provide additional cash necessary to pay all Allowed Claims and
Beacon guarantees payment of all payments under the Plan (the
"Beacon Backstop"). As evidence of Beacon's ability and willingness
to fund the Plan to the extent necessary, the Debtor and Beacon
have entered into an account control agreement for an account
containing more than $3,000,000 in it.

For purposes of clarity and avoidance of doubt, the Debtor is not
pursuing the remaining $7,050,313.18 in insurance proceeds at this
time because the Debtor does not believe that it will be a prudent
use of resources to pursue MCI for those funds, especially given
the fact that the Debtor's Plan pays all creditors in full and MCI
would mount a vigorous defense on the basis MCI was entitled to the
insurance proceeds as the owner of the policy and a loss payee, as
well as, inter alia, a defense based on the Debtor's solvency at
the time of the alleged transfer. The outcome of such litigation is
uncertain, costly and unnecessary to fund the Debtor's Plan.

The Debtor proposes to pay all Allowed Secured and Unsecured Claims
on the later of (i) the Effective Date, and (ii) within 5 business
days of the date on which the Claim becomes Allowed pursuant to a
Final Order. Holders of Equity Interests shall continue to own the
reorganized Debtor following confirmation of the Plan.

Class 1 consists of the Secured Claim of John Russ Montgomery
County Ohio Treasurer which is the only creditor with a Class 1
Secured Claim. The Class 1 Creditor shall receive payment in full
of its Claim on the Effective Date of the Plan.

Class 2 consists of the Secured portion of BELFOR's Claim. Within
10 days of entry of a final non-appealable Order approving the
Plan, regardless of the date of the Effective Date of the Plan, the
Debtor shall make a good faith payment of $500,000 toward the
BELFOR Secured Claim (the "BELFOR Good Faith Payment"). If BELFOR
does not object to confirmation of the Plan, the amount paid in the
BELFOR Good Faith Payment will increase from $500,000 to $650,000
(or such other amount as the Debtor and BELFOR may agree prior to
confirmation of the Plan) to reflect the Debtor's anticipated
administrative expenses savings in avoiding an unnecessary plan
confirmation dispute.

Class 3 consists of the Claim of Nations Roof. Nations Roof shall
receive a payment of $150,000.00 on account of its Class 3 Claim.
If the Plan is not confirmed on or before October 1, 2021, then
interest on the $150,000.00 payment shall begin accruing interest
on said date at the statutory rate and such accrued interest shall
become part of Nations Roof's Allowed Class 3 Claim.

Class 4 shall consist of the Beacon's pre-petition Secured Claims
and postposition DIP Financing Claim. Class 3 Claims will be paid
in full on the Effective Date of the Plan.

Class 5 shall consist of the BELFOR Deficiency Claim and all
Unsecured Claims not otherwise Classified. Class 5 Creditors will
receive payment of their Class 5 Claims in full on the later of (i)
the Effective Date and (ii) 5 business days after the Claim is
Allowed by a final non-appealable order. Class 5 Claims shall
receive postpetition interest at the Federal Judgment Rate or such
interest rate determined by the Bankruptcy Court to be the
appropriate rate of interest for such creditor.

The Plan will be substantially funded by the MCI Account Control
Agreement and the Debtor's cash on hand as of the Effective Date.
Additionally, Beacon has guaranteed payment of all distributions
under the Plan will make an equity contribution in the amount
necessary for the Debtor to make all necessary payments due under
the Plan. Beacon has entered into an account control agreement with
the Debtor and Beacon has made a deposit of $3,000,000.00 into the
account set forth under the Beacon Account Control Agreement. Such
funds will be used to fund the Plan.

A full-text copy of the First Amended Disclosure Statement dated
August 12, 2021, is available at https://bit.ly/3g1V5fV from
PacerMonitor.com at no charge.  

Attorneys for the Debtor:

     BERNSTEIN-BURKLEY, P.C.
     707 Grant Street, Gulf Tower, Suite 2200
     Pittsburgh, PA 15219
     Tel: (412) 456-8100
     Fax: (412) 456-8135
     Kirk B. Burkley
     E-mail: kburkley@bernsteinlaw.com
     Harry W. Greenfield
     E-mail: hgreenfield@bernsteinlaw.com
     Sarah E. Wenrich
     E-mail: swenrich@bernsteinlaw.com

                      About Salem Consumer

Salem Consumer Square OH LLC is a Single Asset Real Estate debtor
(as defined in 11 U.S.C. Section 101(51B)).  It owns and operates
the shopping center known as "Salem Consumer Square" located at
5447 Salem Avenue, Dayton, OH 45426.

On Jan. 5, 2021, Salem Consumer Square sought Chapter 11 protection
(Bankr. W.D. Pa. Case No. 21-20020).  The Debtor disclosed total
assets of $3,385,461 and total liabilities of $3,134,072.  The case
is assigned to The Honorable Carlota M. Bohm.  BERNSTEIN-BURKLEY,
P.C., led by Kirk B. Burkley, is the Debtor's counsel.  


SENIOR HEALTHCARE: Seeks to Hire Cohen Baldinger as Legal Counsel
-----------------------------------------------------------------
Senior Healthcare, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to employ Cohen Baldinger &
Greenfeld, LLC to serve as legal counsel in its Chapter 11 case.

The firm's services include:

   (a) giving the Debtor legal advice with respect to its powers
and duties in the continued operation of its business and
management of its property;

   (b) preparing legal papers; and

   (c) performing other necessary legal services to administer the
case.

Cohen will be paid at hourly rates ranging from $475 to $495 and
reimbursed for out-of-pocket expenses incurred.  The retainer fee
is $5,000.

Steven Greenfeld, 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:

     Steven H. Greenfeld, Esq.
     Cohen Baldinger & Greenfeld, LLC
     2600 Tower Oaks Boulevard, Ste. 290
     Rockville, MD 20852
     Tel: (301) 881-8300
     Email:  steveng@cohenbaldinger.com

                   About Senior Healthcare Inc.

Senior Healthcare, Inc. filed a Chapter 11 bankruptcy petition
(Bankr. D. Md. Case No. 21-15037) on Aug. 2, 2021, listing as much
as $1 million in assets and as much as $500,000 in liabilities.
Judge Thomas J. Catliota oversees the case.  Cohen Baldinger &
Greenfeld, LLC serves as the Debtor's legal counsel.


SHILO INN: 2 Oregon Hotels Return to Chapter 11 Bankruptcy
----------------------------------------------------------
Mark Hemstreet's Shilo Management Corp. sent two more hotel units
to Chapter 11 bankruptcy to stop foreclosure of their assets.

Shilo Inn, Bend, LLC, and Shilo Inn, Warrenton, LLC, returned to
Chapter 11 bankruptcy (Bankr. W.D. Wash. Case No. 21-41340 and
21-41341) on Aug. 13, 2021.  Each entity estimated $10 million to
$50 million in assets and liabilities as of the bankruptcy filing.

According to shiloinns.com, the brand has at least 10 hotel
locations in Oregon.  Shilo Inns Bend is a full-service hotel in
the heart of Central Oregon.  The Shilo Inns Warrenton is located
one mile south of Astoria off Highway 101, the prime sport-fishing
center in northern Oregon.

The two entities previously filed for bankruptcy in Oregon
bankruptcy court in 2002.

Other affiliates already commenced bankruptcy proceedings: Shilo
Inn, Idaho Falls, LLC in November 2020 (Bankr. W.D. Wash. Case No.
20-42489), Shilo Inn, Nampa Suites, LLC in October 2020 (Case No.
20-42349) and Shilo Inn, Ocean Shores, LLC, in October 2020 (Case
No. 20-42348).

Mark S. Hemstreet is the owner and founder of Shilo Inn Suites
Hotels, based in the Western United States.  Shilo Inn Suites are
considered the largest, independent, privately-owned and operated
hospitality company in the Western U.S.


SHILO INN: Case Summary & Largest Unsecured Creditors
-----------------------------------------------------
Two affiliates that concurrently filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                          Case No.
    ------                                          --------
    Shilo Inn, Bend, LLC                            21-41340
    3105 O.B. Riley Road
    Bend, OR 97701
    
    Shilo Inn, Warrenton, LLC                       21-41341
    1609 East Harbor Drive
    Warrenton, OR 97146

Business Description: Shilo Inn is an independently owned and
                      operated hospitality company with locations
                      in seven western states and Texas.

Chapter 11 Petition Date: August 13, 2021

Court: United States Bankruptcy Court
       Western District of Washington

Judge: Hon. Brian D. Lynch (21-41340)
       Hon. Mary Jo Heston (21-41341)

Debtors' Counsel: Bryan T. Glover, Esq.
                  STOEL RIVES LLP
                  600 University Street, Stuie 3600
                  Seattle, WA 98101
                  Tel: (206) 624-0900
                  Email: bryan.glover@stoel.com

Shilo Inn, Bend's
Estimated Assets: $10 million to $50 million

Shilo Inn, Bend's
Estimated Liabilities: $10 million to $50 million

Shilo Inn, Warrenton's
Estimated Assets: $1 million to $10 million

Shilo Inn, Warrenton's
Estimated Liabilities: $1 million to $10 million

The petitions were signed by Mark Hemstreet as secretary of Shilo
Bend Corp., manager.

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

https://www.pacermonitor.com/view/3FZB7OI/Shilo_Inn_Bend_LLC__wawbke-21-41340__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/7ZPSNEY/Shilo_Inn_Warrenton_LLC__wawbke-21-41341__0001.0.pdf?mcid=tGE4TAMA

List of Shilo Inn, Bend's Seven Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
1. American Bankers                                         $3,408
Insurance Company
PO Box 731178
Dallas, TX
75373-1178

2. Cascade Natural                                          $1,939
Gas Corp
PO Box 5600
Bismarck, ND
58506-5600
Tel: 541-382-6464

3. City of Bend Water                                       $9,418
and Sewer
PO Box 34533
Seattle, WA
98124-1533
Tel: 541-382-6464

4. HD Supply                                               $13,253
PO Box 509058
San Diego, CA
92150-9058
Tel: 800-798-8888

5. Liberty Mutual                                           $2,681
Insurance Group
PO Box 85307
San Diego, CA
92186-5307
Tel: 503-239-5800

6. Republic Services                                        $1,045
PO Box 504
Bend, OR
97709-0504
Tel: 541-382-2263

7. Taskar Kibbee &                                          $2,000
Associates, PC
4900 SW Griffith Dr.
Suite 269
Beaverton, OR
97005
Tel: (503) 644-7933

List of Shilo Inn, Warrenton's Eight Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
1. American Bankers                                        $1,892
Flood Insurance
PO Box 731178
Dallas, TX
75373-1178

2. City of Warrenton -                                      $2,578
Sewer and Water
225 S Main Ave
Warrenton, OR 97146

3. Clark Signs                                                $256
PO Box 1113
St Helens, OR
97051-8113

4. Ecolab                                                   $4,414
PO Box 100512
Pasadena, CA 91189

5. HD Supply                                                  $807
PO Box 509058
San Diego, CA
92150-9058

6. Liberty Mutual                                           $1,685
Insurance Group
PO Box 85307
San Diego, CA
92186-5307

7. Recology Western                                         $2,450
Oregon - North Coast
1850 NE Lafayette Ave
McMInnville, OR 97128

8. Taskar Kibbee &                                          $2,000
Associates PC
4900 SW Griffith Dr,
Ste 269
Beaverton, OR 97005


STEREOTAXIS INC: Incurs $1.2 Million Net Loss in Second Quarter
---------------------------------------------------------------
Stereotaxis, Inc. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $1.21
million on $9.05 million of total revenue for the three months
ended June 30, 2021, compared to a net loss of $1.92 million on
$5.35 million of total revenue for the three months ended June 30,
2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $2.74 million on $17.67 million of total revenue compared
to a net loss of $3.89 million on $11.10 million of total revenue
for the same period during the prior year.

As of June 30, 2021, the Company had $57.34 million in total
assets, $15.29 million in total liabilities, $5.58 million in
series A - convertible preferred stock, and $36.47 million in total
stockholders' equity.

At June 30, 2021 the Company had $44.2 million of cash and cash
equivalents, inclusive of restricted cash and the compensating cash
arrangement.  The Company had working capital of $41.8 million as
of June 30, 2021, compared to $39.1 million as of Dec. 31, 2020.

The Company used approximately $0.3 million and $3.3 million of
cash for operating activities during the six months ended June 30,
2021 and 2020, respectively.  The decrease in cash used in
operating activities was driven by the decrease in operating loss
and decreased use of working capital in the current year period.

The Company used less than $0.2 million and less than $0.1 million
of cash during the six months ended June 30, 2021 and 2020,
respectively, for the purchase of equipment and design costs
associated with its new facility.

The Company generated $0.4 million and $17.2 million of cash during
the six months ended June 30, 2021 and 2020, respectively.  The
cash generated in the current year period was driven by the
proceeds from issuance of stock, net of issuance costs.  The cash
generated in the prior year period was driven by the net proceeds
of $15.0 million received from the May 2020 Securities Purchase
Agreement and $2.2 million of net proceeds received from the
Paycheck Protection Program loan.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1289340/000149315221019471/form10-q.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.


SUMMIT FAMILY: South Park Creators to Buy Bankrupt Casa Bonita
--------------------------------------------------------------
ByMd Shahnawaz of The Union Journal reports that bankrupt Trey
Parker and Matt Stone, the creators of South Park, have agreed to
buy Casa Bonita.  

The buyers have shared their vision to purchase the restaurant with
Colorado Governor Jared Polis.

Parker and Stone grew in this city and one of the episodes in South
Park shows the restaurant. The show has reached its 24th
anniversary as the production of ViacomCBS. The creators had
planned to buy the restaurant for a long time and the paperwork was
being made for a while.

Matt Stone told the Governor that they had negotiated with the
owners of Casa Bonita and had proceeded to buy it from them after
an agreement was sorted.

The restaurant was not open for diners due to the COVID-19 and had
filed for bankruptcy.

A group had formed to save the restaurant and they helped Casa
Bonita reopen the gift shops and arcades.

Parker stated that he knew a lot of people were working hard to
save the restaurant.  This was the reason why Trey took on this
project.  He wanted to transform Casa Bonita into a place they
would all enjoy.  Trey was wearing a Colorado Rockies shirt during
the talk with the Governor.

Governor Polis asked Matt and Trey if they planned to improve the
food offered by the restaurant and they both agreed to it.  The
restaurant was famous for its sopapillas but nothing more than
that.

Everyone knows about the potential of Casa Bonita and the creators
are planning to make it a great place in Colorado.

                About Summit Family Restaurants

Scottsdale, Ariz.-based Summit Family Restaurants Inc. owns and
operates Denver restaurant Casa Bonita.  The restaurant, which
opened in 1974, shut its doors in March 2020, at the beginning of
the COVID-19 pandemic.

Summit's parent, Star Buffet, Inc., owns and operates restaurants
in several western states, Oklahoma and Florida. It operates
restaurants under the HomeTown Buffet, JB's Restaurants,
BuddyFreddys, JJ North's Country Buffet, Holiday House, Casa
Bonita, and North's Star Buffet names.  Star Buffet's restaurants
provide customers with a variety of fresh food at moderate prices.

Summit Family Restaurants filed a petition under Subchapter V of
Chapter 11 of the Bankruptcy Code (Bankr. D. Ariz. Case No.
21-02477) on April 6, 2021. The Debtor disclosed total assets of
$3.682 million and total liabilities of $4.425 million as of March
31, 2021.

On June 23, 2021, the Debtor's Chapter 11 proceeding was
transferred to the U.S. Bankruptcy Court for the District of
Colorado and was assigned a new case number (Case No. 21-13328).
Judge Brenda K. Martin oversees the case.  Kutner Brinen Dickey
Riley, PC serves as the Debtor's legal counsel.


TATE'S AUTO: Reaches $450,000 Settlement With FTC
-------------------------------------------------
Automotive News Canada reports that a $450,000 settlement ends a
Federal Trade Commission case against Tate Auto Group.

The legal battle between Tate Auto Group and the Federal Trade
Commission drained the company's finances, and it filed for Chapter
7 bankruptcy.

The three-year saga of the Federal Trade Commission's case against
Tate's Auto Group concluded last July 2020 with a $450,000
settlement with former dealer principal Richard Berry.

Rick Lowe, Senior Vice President, and Aaron Lee, Senior Director,
both in Ally's Property & Casualty Insurance division, share how
the shift to digital platforms has created vulnerabilities that
cybercriminals are exploiting. They also discuss how dealers can
protect themselves from these attacks.

                     About Tate's Auto Group

Founded in 1977, Tate's Auto Group -- https://www.shoptates.com/ --
is a new and used car dealer with dealership locations in Show Low,
Holbrook, Winslow, AZ, and now Gallup, NM.

Tate's Automotive, Inc. and four of its affiliates have filed
voluntary petitions seeking relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 19-02523) on March 8,
2019. The petitions were signed by Richard K. Berry,
secretary/treasurer. The Debtors' cases are being jointly
administered pursuant to the Court's Order dated March 14, 2019
Anthony W. Austin, Esq. at Fennemore Craig, P.C., serves as
Debtors' lead counsel and Bryan A. Albue, Esq. at Sherman & Howard
L.L.C. as its co-counsel.

The affiliates that have filed voluntary petitions are:

     Debtor                                     Case No.
     ------                                     --------
     Tate's Automotive, Inc.                    19-02523
     Tate's Auto Center of Gallup, Inc.         19-02493
     Tate's Auto Center of Winslow, Inc.        19-02524
     Tate Ford-Lincoln-Mercury, Inc.            19-02527

At the time of filing, Tate's Automotive's estimated under $50
million in assets and liabilities; and Tate's Auto Center of
Gallup's estimated under $10 million in assets and liabilities.

A Chapter 11 trustee was appointed in the case.  Bryan Perkinson,
the Chapter 11 Trustee, retained Allen Barnes & Jones, PLC, as
counsel, and Sonoran Capital Advisors, as financial advisor.

Tate's Auto Center of Gallup, et al.'s cases were converted to
Chapter 7 proceedings on July 11, 2019.  The bankruptcy cases were
terminated in March 2021.


TOY OVERLORD: Public Sale of Certain Assets Slated for Aug. 25
--------------------------------------------------------------
A public sale for certain assets of Toy Overlord Inc. d/b/a
Megapolis will take place on Aug. 25, 2021, at 1:00 p.m. (PDT),
online and in-person at the offices of Brian Testo Associates LLC,
4085 E. Thousand Oaks Boulevard, #105, Westlake Village, California
91362, Tel: (818) 592-6592 x101, Email: briantesto@gmail.com.

Toy Overlord, Inc., is located in Salt Lake City, Utah, and is part
of the electronic shopping and mail-order houses industry.


TRANS-LUX CORP: Incurs $1.2 Million Net Loss in Second Quarter
--------------------------------------------------------------
Trans-Lux Corporation filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $1.18 million on $2.89 million of total revenues for the three
months ended June 30, 2021, compared to a net loss of $1.35 million
on $2.05 million of total revenues for the three months ended June
30, 2020.

For the six months ended June 30, 2021, the Company reported a net
loss of $1.80 million on $5.47 million of total revenues compared
to a net loss of $2.40 million on $3.96 million of total revenues
for the same period during the prior year.

As of June 30, 2021, the Company had $6.60 million in total assets,
$15.38 million in total liabilities, and a total stockholders'
deficit of $8.78 million.

Trans-Lux said, "Due to the onset of the COVID-19 pandemic in 2020,
the Company experienced a reduction in sales orders from customers.
As a result, the Company incurred a net loss of $1.8 million in the
six months ended June 30, 2021 and had a working capital deficiency
of $7.7 million as of June 30, 2021.

The Company is dependent on future operating performance in order
to generate sufficient cash flows in order to continue to run its
businesses.  Future operating performance is dependent on general
economic conditions, as well as financial, competitive and other
factors beyond our control, including the impact of the current
economic environment, the spread of major epidemics (including
coronavirus) and other related uncertainties such as
government-imposed travel restrictions, interruptions to supply
chains and extended shut down of businesses.  In order to more
effectively manage its cash resources, the Company had, from time
to time, increased the timetable of its payment of some of its
payables, which delayed certain product deliveries from our
vendors, which in turn delayed certain deliveries to our
customers."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/99106/000151316221000106/tlx-20210630.htm

                          About Trans-Lux

Headquartered in New York, New York, Trans-Lux Corporation --
http://www.trans-lux.com-- designs and manufactures TL Vision
digital video displays for the financial, sports and entertainment,
gaming, education, government, and commercial markets.  With a
comprehensive offering of LED Large Screen Systems, LCD Flat Panel
Displays, Data Walls and scoreboards (marketed under Fair-Play by
Trans-Lux), Trans-Lux delivers comprehensive video display
solutions for any size venue's indoor and outdoor display needs.

Trans-Lux reported a net loss of $4.84 million for the 12 months
ended Dec. 31, 2020, a net loss of $1.40 million for the year ended
Dec. 31, 2019, and a net loss of $4.69 million for the year ended
Dec. 31, 2018.  As of Dec. 31, 2020, the Company had $7.05 million
in total assets, $14.10 million in total liabilities, and a total
stockholders' deficit of $7.05 million.

New Haven, CT-based Marcum LLP, the Company's auditor since 2015,
issued a "going concern" qualification in its report dated April
15, 2021, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


TUG INC: May Use Cash Collateral Through Nov. 30
------------------------------------------------
Judge Dale L. Somers of the U.S. Bankruptcy Court for the District
of Kansas authorized Tug, Inc., d/b/a Proscape Landscape
Management, to use cash collateral through November 30, 2021, to
pay for the operating expenses of its business pursuant to the
budget.

The budget provided for these monthly expenses:  

       $97,274 for June 2021;

      $104,774 for July 2021;

      $104,774 for August 2021;

       $97,274 for September 2021;

       $60,324 for October 2021; and

       $60,324 for November 2021.

Total expenses for each month include $4,173 towards payment for
the Debtor's prepetition loan to KS StateBank (Kansas State Bank).

KSB claims a lien in all assets owned by the Debtor, which as of
the date of filing are valued at $339,622.  The Debtor owed KSB
approximately $189,621 on the note associated with KSB's lien.  As
of the Petition Date, the Debtor has a PPP loan outstanding with
KSB for $99,040, on which it intends to seek forgiveness through
the PPP loan program.

In addition to the adequate protection payments specified in the
budget, KSB shall receive an additional and replacement security
interest and lien in the same priority and in the same categories
of assets acquired by the Debtor post-petition in which KSB had
pre-petition security interests, to the extent KSB holds a
prepetition valid, binding, enforceable, non-avoidable and
perfected security interest in the prepetition Cash Collateral.
The replacement lien is granted to the extent any cash collateral
is diminished post-petition together with any proceeds thereof.

KSB shall be treated as an oversecured creditor based on the total
value of the Debtor's prepetition assets as listed in the voluntary
petition.  In the event it is later determined by the Court or by
agreement of the parties that the Debtor's adequate protection
payments made to KSB were made on account of undersecured
prepetition indebtedness and as such KSB is not entitled to the
protections under Section 506(b) of the Bankruptcy Code, then such
adequate protection payments made to KSB will be disgorged for the
benefit of unsecured creditors.

The Debtor shall not use cash collateral to pay for any prepetition
obligations or claims, absent a Court order after reasonable notice
to KSB, the U.S. Trustee, the Case Trustee, and other parties in
interest and an opportunity to be heard, the Court ruled.

The Court further ruled that, to the extent the budget contains any
allocation for the payment of critical vendors, the Debtor is
prohibited from making any such payment beyond what is set forth in
the final order entered by the Court on the Debtor's Motion for
Authorization to Pay Claims of Certain Critical Vendors.

A copy of the order is available for free at https://bit.ly/37D3DFc
from PacerMonitor.com.

                          About Tug, Inc.

Tug, Inc., d/b/a Proscape Landscape Management, offers residential
and commercial landscaping for customers in the Wichita, Kansas
area.  The company filed a Chapter 11 petition (Bankr. D. Kan. Case
No. 21-10665) on July 15, 2021.  On the Petition Date, the Debtor
reported $339,621 in total assets and $1,089,820 in total
liabilities.  The petition was signed by Connor Fosse, president.

Judge Dale L. Somers presides over the case.  Hinkle Law Firm LLC
serves as the Debtor's counsel.  Kent L. Adams is appointed as the
Debtor's Subchapter V Trustee.

KS StateBank, as lender, is represented by Triplett Woolf
Garretson, LLC.



US REAL ESTATE: Wins Cash Collateral Access Thru Dec 31
-------------------------------------------------------
The U.S. Bankruptcy Court for the District of Kansas authorized
Eric L. Johnson, the Chapter 11 Trustee in the bankruptcy cases of
US Real Estate Equity Builder, LLC, and US Real Estate Equity
Builder Dayton, LLC, to use cash collateral on a final basis to pay
expenses based on the Debtors' budgets and pay the fees owed the
U.S. Trustee.

The Chapter 11 Trustee asserts that an immediate need exists for
him to use Cash Collateral in order to continue to pay necessary
and ordinary business expenses. The Trustee further asserts his
inability to use the Cash Collateral would immediately and
irreparably harm the Debtors, the bankruptcy estates, and their
creditors.

The Trustee is authorized to use USREEB Dayton's portion of the
Carveout and the funds remaining in the Dayton Operating Account to
pay the reasonable amounts which are the actual, necessary expenses
in the operation of USREEB Dayton's expenses in the operation of
its business and such expenses that are otherwise approved by the
Court and to pay the reasonable amounts which are the actual,
necessary expenses in the operation of USREEB's expenses in the
operation of its business and such expenses that are otherwise
approved by the Court.

Pursuant to the Court's order, the Trustee was directed to file a
new proposed budget at least 30 days prior to the expiration of the
budget currently in place. Additionally, during a budget period,
the Trustee may file a modified budget to reflect changes in both
income and expenses of the Debtors.

In accordance with 11 U.S.C. section 552(b)(2), to the extent the
respective Secured Parties have a perfected security interest in
rents that constitute Cash Collateral, their respective security
interests continue in post-petition rents to the extent provided in
their respective security agreements.

To the extent that the Secured Parties' liens in post-petition
rents prove inadequate to protect the Secured Parties from a
demonstrated diminution in value of collateral positions from the
Petition Date, the Secured Parties are granted an administrative
expense claim under 11 U.S.C. section 503(b) with priority in
payment under 11 U.S.C. section 507(b).

The Trustee's right to use the USREEB estate's Cash Collateral will
terminate, unless extended by further order of the Court or by
express written consent of the Lenders, on the earlier of (i)
December 31, 2021; (b) the failure of the Trustee to obtain
approval of a Future Budget for any term beyond the original Budget
attached to the Final Order; or (c) breach of any provision
contained herein by the Trustee, and after the Trustee fails to
cure any such breach within ten
days of receiving written notice thereof.

               About US Real Estate Equity Builder

US Real Estate Equity Builder LLC is primarily engaged in renting
and leasing real estate properties.

US Real Estate Equity Builder and its affiliate, US Real Estate
Equity Builder Dayton, LLC, filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D. Kan. Lead Case
No. 20-21358) on Oct. 2, 2020.  Judge Robert D. Berger oversees the
cases.

At the time of filing, US Real Estate Equity Builder disclosed
$5,281,000 in assets and $13,985,020 in liabilities. US Real Estate
Equity Builder Dayton disclosed between $1 million and $10 million
in both assets and liabilities.

George J. Thomas, Esq., at Phillips & Thomas LLC, is the Debtors'
legal counsel.

The Office of the U.S. Trustee appointed an official committee to
represent unsecured creditors in the Debtors' Chapter 11 cases. The
committee is represented by Sader Law Firm.

Eric L. Johnson, the court-appointed Chapter 11 trustee, is
represented by Spencer Fane LLP.




VANDEVCO LIMITED: Taps McDonald Jacobs as Accountant
----------------------------------------------------
Vandevco Limited seeks approval from the U.S. Bankruptcy Court for
the Western District of Washington to employ McDonald Jacobs P.C.
as its accountant.

The Debtor needs an accountant to prepare its annual compilations
and tax returns while its Chapter 11 case is pending.

The firm will be paid as follows:

  Anthony Almer, Tax Shareholder/Account Primary   $325 per hour
  Susan Marks, Principal                           $325 per hour
  James Kim, Senior Tax Manager                    $190 per hour
  Administrative tax processing fee                $230 flat fee
                                                  
The firm will also be reimbursed for out-of-pocket expenses
incurred.

Anthony Almer, a shareholder of McDonald Jacobs, 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:

     Anthony Almer
     McDonald Jacobs P.C.
     520 SW Yamhil Street, Suite 500
     Portland, OR 97204
     Tel: (503) 227-0581
     Fax: 503.274.7611
     Email: mail@mcdonaldjacobs.com

              About Vandevco Limited and Orland Ltd.

Vandevco Ltd. and Orland Ltd. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. W.D. Wash. Lead Case No. 20-42710) on
Dec. 6, 2020.  At the time of the filing, Vandevco disclosed
$31,601,920 in assets and $74,827,369 in liabilities while Orland
disclosed $5,171,583 in assets and $62,193,017 in liabilities.
Judge Mary Jo Heston oversees the cases.

Joseph A. Field, Esq., at Field Jerger, LLP and McDonald Jacobs,
P.C. serve as the Debtors' legal counsel and accountant,
respectively.

Cerner Middle East Limited, a party in interest, is represented by
Holland & Knight, LLP.


VITALITY HEALTH: Amends Liza Arias Unsecured Claims Pay Details
---------------------------------------------------------------
Vitality Health Plan of California, Inc., a California corporation,
submitted a Disclosure Statement for its First Amended Chapter 11
Plan of Reorganization dated August 12, 2021.

The Debtor has procured a Sponsor for the Plan that, Zephyr Asset
Management, LLC, in exchange for complete control and ownership
over the Reorganized Debtor, will provide $3.2 million of funding
to the Estate, and assume all IBNR Claims. If the Sponsor satisfies
the Reorganization conditions, the Debtor's going concern will be
preserved, resulting in the Debtor emerging from Chapter 11 as a
Reorganized Debtor, free and clear of all Claims.

Meanwhile, the $3.2 million Equity Investment funded by the Sponsor
to the Estate will fund payments to Creditors on account of their
Claims. In addition to the Plan Funding, additional funds may
become available from the prosecution of Causes of Action as
described in this Plan. Based on the administrative claims in this
case, distributions to General Unsecured Creditors are not likely
to be significant, if at all.

In the event the Sponsor is unable to satisfy the Reorganization
Conditions and consummate the Reorganization Alternative, then
Creditors will be paid under the Liquidation Alternative, whereby
all assets of the Estate will automatically vest in the Creditor
Trust on the Effective Date, which will be administered and
liquidated in an orderly manner intended to maximize value and fund
distributions to Creditors.

All Allowed General Unsecured Claims (other than the Claim held by
the Parent), will receive a pro rata interest in the Creditor Trust
and distributions therefrom in full satisfaction of their claims.
The Creditor Trust will be funded from the Plan Funding. Existing
equity in the Debtor will be cancelled on the Effective Date.

On the Effective Date the assets of the Debtor will vest fully in
the Debtor as the Reorganized Debtor, with the exception of cash
and Causes of Action, which will vest in the Creditor Trust, except
for the Patil Carveout Claims, which will be transferred to the
Parent pursuant to the Plan. The Reorganized Debtor will continue
to operate the Debtor's business.

The Plan is the result of an extensive process to obtain the best
result for the Debtor and its Creditors, through soliciting and
determining the highest and best offer to acquire the equity of the
Debtor through sponsorship and funding of a plan of reorganization.
Through a extensive marketing efforts of the Debtor and the
opportunity for an open Auction process to attract and obtain the
highest or otherwise best price for the Debtor's business, the
Sponsor represents the best option for Creditors at this time.

Class 3B shall consist of the Allowed Unsecured Claim held by Liza
Arias. The holder of an Allowed Class 3B Claim shall, in full and
complete satisfaction settlement, release, and discharge of its
Allowed Class 3B Claim, receive the following: (i) $15,000 cash
paid on the Effective Date, but only in the event the
Reorganization Alternative is consummated; (ii) an Allowed General
Unsecured Claim in the amount of $22,408.79 to be paid as a Class
3A claim pursuant to the treatment provided for such Class, unless
the Reorganization Alternative is not consummated, in which case
the Allowed General Unsecured Claim would increase to $37,408.79;
and (iii) $122,591.21 cash paid from TDC National Assurance
Company, an Oregon corporation and the Debtor's insurer, which is
anticipated to be paid prior to the Effective Date pursuant to an
order approving a compromise motion.

Like in the prior iteration of the Plan, each holder of an Allowed
Class 3A General Unsecured Claim shall, in full and complete
satisfaction settlement, release, and discharge of its Allowed
Class 3A Claim, receive, free and clear of any claims, liens,
rights or security interests, a pro rata beneficial interest in and
distribution from the proceeds of the Creditor Trust, which right
to Distributions shall only arise if and when First Priority Claims
are paid in full.

Plan Funding:

     * Reorganization Alternative. In the event the Reorganization
Conditions are satisfied and the Reorganization Alternative
consequently implicated, the Plan shall be funded by the Sponsor.
Except as otherwise provided, all funding shall be funded by the
Sponsor from non-estate funds, and not from the assets of the
Debtor or the Reorganized Debtor.

     * Liquidation Alternative. In the event the Reorganization
Conditions are not satisfied and the Liquidation Alternative is
consequently implicated, all assets of the Estate shall be
transferred to the Creditor Trust to be liquidated for the benefit
of Creditors.

A full-text copy of the Disclosure Statement dated August 12, 2021,
is available at https://bit.ly/3xNQfJi from PacerMonitor.com at no
charge.

Counsel for Vitality Health Plan of California, Inc.:

   Garrick A. Hollander, Esq.
   Winthrop Golubow Hollander, LLP
   1301 Dove Street, Suite 500
   Newport Beach, CA 92660
   Telephone: (949) 720-4100
   Facsimile: (949) 720-4111
   Email: ghollander@wghlawyers.com

             About Vitality Health Plan of California

Vitality Health Plan of California, Inc. --
https://www.vitalityhp.net -- is a health insurance company in
Cerritos, California.

Vitality Health Plan of California sought Chapter 11 protection
(Bankr. C.D. Cal. Case No. 20-21041) on December 18, 2020. In the
petition signed by CEO Brian Barry, the Debtor was estimated to
have assets of $1 million to $10 million and liabilities of $10
million to $50 million.

Judge Julia W. Brand oversees the case.

The Debtor tapped Winthrop Golubow Hollander, LLP, led by Garrick
A. Hollander, Esq. as legal counsel, and Crowell & Moring, LLP as
special counsel.  Stretto is the claims and noticing agent.


ZARAPHATH ACADEMY: Seeks to Hire Eric N. Mckay as Legal Counsel
---------------------------------------------------------------
Zaraphath Academy Inc. seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to employ The Law Offices
of Eric N. Mckay to serve as legal counsel in its Chapter 11 case.

The firm will represent the Debtor in all phases of its bankruptcy
case, including negotiation with creditors and the preparation and
solicitation of a joint plan of reorganization.

The Law Offices of Eric N. Mckay will be paid at the rate of $350
per hour and a retainer in the amount of $50,000.  The firm will
also receive reimbursement for out-of-pocket expenses incurred.

Eric McKay, Esq., a partner at The Law Offices of Eric N. Mckay,
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:

     Eric N. McKay, Esq.
     The Law Offices of Eric N. Mckay
     3948 3rd Street South, Suite 297
     Jacksonville Beach, FL 32250-5847
     Tel: (904) 273-2661
     Email: eric@ericmckaylaw.com

                   About Zaraphath Academy Inc.

Jacksonville, Fla.-based Zaraphath Academy Inc. filed a petition
for Chapter 11 protection (Bankr. M.D. Fla. Case No. 21-01792) on
July 21, 2021, listing as much as $1 million in assets and as much
as $10 million in liabilities.  Zaraphath Academy President Jerry
Brent signed the petition.  The Law Offices of Eric N. Mckay serves
as the Debtor's legal counsel.


ZENITH ENERGY: S&P Affirms 'B-' ICR, Outlook Stable
---------------------------------------------------
S&P Global Ratings affirmed its 'B-' issuer credit rating on
Houston-based Zenith Energy U.S. Logistics Holdings LLC and its
'B-' issue-level rating on the company's senior secured notes. The
'3' recovery rating on the notes is unchanged.

The stable outlook reflects S&P's expectation that Zenith's S&P
Global Ratings-adjusted debt to EBITDA will decline to a range of
6.2x-6.6x in 2021 and 5x-6x in 2022.

S&P said, "We expect Zenith to use proceeds from the Dominguez
Hills sale to pay down debt. The sale-leaseback transaction will
allow Zenith to recoup a significant portion of the proceeds it
paid to Plains in late 2020 for three interconnected terminals in
LA. It will also allow Zenith to continue generating revenues from
these assets. Zenith is planning to sell the land underlying one of
the LA terminals (Dominguez Hills) to a publicly traded REIT and
lease it back to continue its crude oil storage operations. We
expect the sale-leaseback transaction will close in the fourth
quarter of 2021, pending approval from the California Public
Utilities Commission. This transaction is similar to how Zenith
monetized its Brooklyn terminal but on a much larger scale. We
expect that this sale would allow Zenith to pay down a significant
amount of its debt. However, this reduction in leverage will be
offset by our treatment of the lease obligation as an adjustment to
our debt calculation. We now expect that leverage will decline to
6.2x-6.6x in 2021. Leverage was elevated in 2020 and we expect it
to improve in 2021."

The addition of the Guttman terminals and the LA terminals
increases the scale of Zenith's business. The Guttman and LA
terminals added more than 1 million barrels of capacity to Zenith's
business. A combination of debt and equity contributions from its
sponsors supported these acquisitions. S&P said, "We expect they
will add incremental EBITDA of $10 million-$20 million in 2021 and
2022, slightly offset by the annual rent expense relating to the
Dominguez Hills leaseback transaction. Despite this increase in
capacity and cash flow, Zenith's EBITDA generation remains smaller
than its peers, LBC Tank Terminals Holding Netherlands B.V.
(B/Stable/--), Gulf Finance LLC (CCC+/Negative), and ITT Holdings
LLC (B+/Stable). We expect that Zenith's sponsors will continue to
provide support to fund large-scale growth projects and manage
leverage."

S&P said, "We could lower the rating if liquidity became
constrained. Zenith had $31 million outstanding on its revolver as
of June 30, 2021. The revolver matures on December 21, 2022. If
Zenith were unable to extend the maturity of its revolver in the
next four months, we could reassess our view of liquidity given the
refinancing risks.

"The stable outlook reflects our expectation that Zenith's S&P
Global Ratings-adjusted debt to EBITDA will decline to a range of
6.2x-6.6x in 2021 and 5x-6x in 2022, while the company maintains
our view of adequate liquidity.

"We could consider a negative rating action if Zenith's liquidity
becomes constrained due to Zenith's inability to extend its
revolver. Additionally, we could consider a negative rating action
if Zenith's capital structure becomes unsustainable. This could be
the result of lower-than-expected utilization across the company's
throughput terminals or incremental debt.

"We could consider a positive rating action if Zenith's financial
performance strengthens such that debt to EBITDA falls and remains
below 6x on a sustained basis, the company extends its revolver,
and grows its size and scale."



[*] Q2 Pittsburgh Bankruptcies at 2nd Lowest Level in 18 Years
--------------------------------------------------------------
Patty Tascarella of Pittsburgh Business Times reports that the
second-quarter business bankruptcies in Pittsburgh at second-lowest
level in 18 years.

Either the region has dodged a bullet, thanks to government
actions, or last 2020's predictions of massive reorganizations and
liquidations still loom.

But even lawyers specializing in bankruptcies, creditor's rights
and workouts aren't sure.

"We seem to be in this cycle where policymakers know a crash is
coming unless they put another stimulus package out there," said
Kirk Burkley, managing partner of Bernstein-Burkley PC. "We used to
say, 'At some point, they have to stop doing that.' I don't know if
that's true any more. Maybe the new principle is you just keep
doing it."

Business bankruptcy filings in the Pittsburgh region during the
three months ended June 30, 2021 accounted for the second-lowest
quarter in at least 18 years. The total of 46 was 50% above the
comparable quarter in 2020, which still holds the record low point
with 31 commercial filings.

Robert O. Lampl, who leads a namesake firm specializing in
bankruptcy work, said that due to the government's role of
providing funding such as the Paycheck Protection Program and
protective measures to stave off evictions and foreclosures, it's
difficult to determine whether beneficiaries are recuperating or on
life support.

"You have people being protected by artificial means," Lampl said.
"And since we had the Great Recession (more than a decade ago), the
government created a bunch of speed bumps to keep lenders from
collecting. You have a hiatus here."

Of the 46 commercial filings recorded by the U.S. Bankruptcy Court
for the Western District of Pennsylvania during the second quarter,
31 were Chapter 7s, or liquidation; 11 were Chapter 11s, or
reorganization; and the remaining four were Chapter 13s, which
applies to sole practitioners, according to the American Bankruptcy
Institute, citing data provided by Epiq. For the six months ended
on June 30, 100 local businesses filed for bankruptcy, compared to
96 during the first half of 2020.

Nationally, the 12,164 total commercial filings for the first half
of 2021 represented a 30% drop from last year.

"The effects of the stimulus, PPP in particular, are still out
there, and many companies are still utilizing and benefiting from
those funds," said Timothy Palmer, head of Buchanan Ingersoll &
Rooney PC's bankruptcy practice group. "And, so, if there’s no
more stimulus, we'll probably start to see something in the third
and fourth quarters. Whether that will lead to a tidal wave, I
suspect the answer is no. I think there will be increased activity
as the stimulus wears off. There were some regulatory changes made
for banks last 2020 that will be expiring at the end of 2021, and
if those are not renewed or reimposed, we may see more workouts and
bankruptcies as a result."

Some 28,968 small businesses and organizations in the 10-county
Pittsburgh metro were approved for PPP loans this year, adding up
to $2.11 billion, according to the U.S. Small Business
Administration, which manages the forgivable loan program.  PPP,
which relaunched in January with $284 billion in government
funding, was created last year to get money quickly to small
business owners struggling with the impact of the pandemic.

"But you have to go back to the old economics principle that
there's no free lunch," Burkley said.  "There are a lot of
companies that stimulus didn't help. There are companies I know
that will be filing bankruptcy within the next 30 to 60 days as PPP
runs out."

Industries that were hard-hit by the safety restrictions put in
place to curtail Covid-19 include retail, restaurants,
entertainment venues and hotels.  Supply chain interruption has
created shortages and continues to impact multiple sectors.  And
most are having problems hiring — some workers who were laid off
made more money through unemployment compensation; others found
working from home so rewarding they balk at coming back to the
office.

The present rapid spread of the Delta variant is a new wild card as
restrictions are beginning to restart -- along with resistance.

Then there's rising inflation.

"The big thing that could be coming could be building materials and
construction," Burkley said. "Inflation has been absolutely
astronomical in that sector and everyone involved in construction,
home building, materials and supplies knows that the inflation
there is just unsustainable.  When is that going to have a real
impact?  It hasn't had a major slowdown because there's so much
liquidity.  But people in that world are rightly concerned about
it."

Then again, more stimulus is likely coming soon with the $1
trillion infrastructure bill approved by the U.S. Senate and now
before the House of Representatives.

"Look at the stock market — coal and steel are jumping," Burkley
said.  "The infrastructure bill will make that pop even more. So
the question is, if a lot of that is government stimulus-related
rather than sustainable economics, if people ramp up and make and
sell products, what happens when that hits a snag? That’s when
you see distress and bankruptcies."


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                               Total
                                              Share-      Total
                                   Total    Holders'    Working
                                  Assets      Equity    Capital
  Company         Ticker            ($MM)       ($MM)      ($MM)
  -------         ------          ------    --------    -------
ACCELERATE DIAGN  1A8 GR            94.0       (69.8)      74.4
ACCELERATE DIAGN  AXDX US           94.0       (69.8)      74.4
ACCELERATE DIAGN  AXDX* MM          94.0       (69.8)      74.4
ACCELERATE DIAGN  1A8 TH            94.0       (69.8)      74.4
ACCELERATE DIAGN  1A8 QT            94.0       (69.8)      74.4
ADAMAS PHARMACEU  ADMS US          150.6        (4.0)      93.8
ADAMAS PHARMACEU  136 GR           150.6        (4.0)      93.8
ADAMAS PHARMACEU  ADMSEUR EU       150.6        (4.0)      93.8
ADAMAS PHARMACEU  136 TH           150.6        (4.0)      93.8
AEMETIS INC       DW51 GR          143.3      (124.0)     (43.9)
AEMETIS INC       AMTX US          143.3      (124.0)     (43.9)
AEMETIS INC       AMTXGEUR EZ      143.3      (124.0)     (43.9)
AEMETIS INC       AMTXGEUR EU      143.3      (124.0)     (43.9)
AEMETIS INC       DW51 GZ          143.3      (124.0)     (43.9)
AEMETIS INC       DW51 TH          143.3      (124.0)     (43.9)
AEMETIS INC       DW51 QT          143.3      (124.0)     (43.9)
AERIE PHARMACEUT  AERIEUR EU       355.5       (39.6)     180.9
AERIE PHARMACEUT  0P0 GR           355.5       (39.6)     180.9
AERIE PHARMACEUT  0P0 QT           355.5       (39.6)     180.9
AERIE PHARMACEUT  0P0 TH           355.5       (39.6)     180.9
AERIE PHARMACEUT  0P0 GZ           355.5       (39.6)     180.9
AERIE PHARMACEUT  AERI US          355.5       (39.6)     180.9
AGENUS INC        AJ81 GZ          192.3      (237.5)     (75.9)
AGENUS INC        AJ81 TH          192.3      (237.5)     (75.9)
AGENUS INC        AGENEUR EU       192.3      (237.5)     (75.9)
AGENUS INC        AJ81 QT          192.3      (237.5)     (75.9)
AGENUS INC        AGENEUR EZ       192.3      (237.5)     (75.9)
AGENUS INC        AJ81 GR          192.3      (237.5)     (75.9)
AGENUS INC        AGEN US          192.3      (237.5)     (75.9)
AGRIFY CORP       AGFY US          161.5       146.1      144.0
ALPHA CAPITAL -A  ASPC US          231.6       206.6        1.6
ALPHA CAPITAL AC  ASPCU US         231.6       206.6        1.6
ALPHA PARTNERS T  APTMU US           0.9        (2.2)      (0.4)
ALTICE USA INC-A  ATUS US       33,532.0    (1,349.0)  (2,294.7)
ALTICE USA INC-A  ATUSEUR EU    33,532.0    (1,349.0)  (2,294.7)
ALTICE USA INC-A  15PA GR       33,532.0    (1,349.0)  (2,294.7)
ALTICE USA INC-A  15PA TH       33,532.0    (1,349.0)  (2,294.7)
ALTICE USA INC-A  15PA GZ       33,532.0    (1,349.0)  (2,294.7)
ALTICE USA INC-A  ATUS* MM      33,532.0    (1,349.0)  (2,294.7)
ALTUS MIDSTREA-A  ALTM US        1,853.7      (506.2)      73.1
AMC ENTERTAINMEN  AMC US        11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AH9 GR        11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AMC4EUR EU    11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AMC* MM       11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AH9 TH        11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AH9 QT        11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AH9 GZ        11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AH9 SW        11,329.1    (1,404.7)     453.9
AMC ENTERTAINMEN  AMC-RM RM     11,329.1    (1,404.7)     453.9
AMER RESTAUR-LP   ICTPU US          33.5        (4.0)      (6.2)
AMERICAN AIR-BDR  AALL34 BZ     72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL US        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL* MM       72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  A1G GR        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  A1G TH        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL11EUR EU   72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL AV        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL TE        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  A1G SW        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  A1G GZ        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL11EUR EZ   72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  A1G QT        72,464.0    (7,667.0)   1,126.0
AMERICAN AIRLINE  AAL-RM RM     72,464.0    (7,667.0)   1,126.0
AMYRIS INC        AMRS US          445.8       (82.5)     254.4
AMYRIS INC        3A01 GR          445.8       (82.5)     254.4
AMYRIS INC        3A01 TH          445.8       (82.5)     254.4
AMYRIS INC        AMRSEUR EZ       445.8       (82.5)     254.4
AMYRIS INC        3A01 QT          445.8       (82.5)     254.4
AMYRIS INC        AMRSEUR EU       445.8       (82.5)     254.4
AMYRIS INC        3A01 GZ          445.8       (82.5)     254.4
AMYRIS INC        AMRS* MM         445.8       (82.5)     254.4
ANEBULO PHARMACE  ANEB US            4.3        (6.5)       3.6
APELLIS PHARMACE  1JK TH           699.9      (141.5)     497.3
APELLIS PHARMACE  1JK GR           699.9      (141.5)     497.3
APELLIS PHARMACE  APLSEUR EU       699.9      (141.5)     497.3
APELLIS PHARMACE  APLS US          699.9      (141.5)     497.3
AQUESTIVE THERAP  AQST US           66.9       (53.8)      28.0
ARCHIMEDES TECH   ATSPU US           -           -          -
ARCHIMEDES- SUB   ATSPT US           -           -          -
ARRAY TECHNOLOGI  ARRY US          622.3       (68.6)     162.1
ASANA INC- CL A   ASAN US          747.6       (47.7)     264.4
ASHFORD HOSPITAL  AHT US         4,058.0       (54.2)       -
ASHFORD HOSPITAL  AHT1EUR EU     4,058.0       (54.2)       -
ASHFORD HOSPITAL  AHD GR         4,058.0       (54.2)       -
ASHFORD HOSPITAL  AHD TH         4,058.0       (54.2)       -
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      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 EZ     14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZ5 GZ        14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZO US        14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZO AV        14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZ5 TE        14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZO* MM       14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZOEUR EU     14,137.9    (1,763.4)    (788.9)
AUTOZONE INC      AZ5 QT        14,137.9    (1,763.4)    (788.9)
AUTOZONE INC-BDR  AZOI34 BZ     14,137.9    (1,763.4)    (788.9)
AVID TECHNOLOGY   AVID US          256.7      (129.7)      (6.5)
AVID TECHNOLOGY   AVD GR           256.7      (129.7)      (6.5)
AVID TECHNOLOGY   AVD TH           256.7      (129.7)      (6.5)
AVID TECHNOLOGY   AVD GZ           256.7      (129.7)      (6.5)
BABCOCK & WILCOX  BWEUR EU         665.1       (15.7)     223.3
BABCOCK & WILCOX  UBW1 GR          665.1       (15.7)     223.3
BABCOCK & WILCOX  BW US            665.1       (15.7)     223.3
BATH & BODY WORK  BBWI US       10,546.0      (533.0)   1,932.0
BATH & BODY WORK  LTD0 TH       10,546.0      (533.0)   1,932.0
BATH & BODY WORK  LTD0 GR       10,546.0      (533.0)   1,932.0
BATH & BODY WORK  LBEUR EZ      10,546.0      (533.0)   1,932.0
BATH & BODY WORK  BBWI* MM      10,546.0      (533.0)   1,932.0
BATH & BODY WORK  LTD0 QT       10,546.0      (533.0)   1,932.0
BATH & BODY WORK  BBWI AV       10,546.0      (533.0)   1,932.0
BATH & BODY WORK  LBEUR EU      10,546.0      (533.0)   1,932.0
BATH & BODY WORK  LTD0 GZ       10,546.0      (533.0)   1,932.0
BAUSCH HEALTH CO  BVF GR        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  BHC CN        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  BHC US        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  BVF GZ        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  VRX1EUR EZ    30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  VRX1EUR EU    30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  BVF QT        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  BVF TH        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  VRX SW        30,042.0      (611.0)     (67.0)
BAUSCH HEALTH CO  BHCN MM       30,042.0      (611.0)     (67.0)
BELLRING BRAND-A  BRBR US          685.4      (100.1)     107.5
BELLRING BRAND-A  BR6 TH           685.4      (100.1)     107.5
BELLRING BRAND-A  BR6 GR           685.4      (100.1)     107.5
BELLRING BRAND-A  BRBR1EUR EU      685.4      (100.1)     107.5
BELLRING BRAND-A  BR6 GZ           685.4      (100.1)     107.5
BIOCRYST PHARM    BCRX US          277.3      (106.1)     150.2
BIOCRYST PHARM    BO1 GR           277.3      (106.1)     150.2
BIOCRYST PHARM    BO1 TH           277.3      (106.1)     150.2
BIOCRYST PHARM    BCRXEUR EZ       277.3      (106.1)     150.2
BIOCRYST PHARM    BCRXEUR EU       277.3      (106.1)     150.2
BIOCRYST PHARM    BO1 QT           277.3      (106.1)     150.2
BIOCRYST PHARM    BCRX* MM         277.3      (106.1)     150.2
BIOHAVEN PHARMAC  BHVN US          845.9      (396.6)     267.4
BIOHAVEN PHARMAC  2VN GR           845.9      (396.6)     267.4
BIOHAVEN PHARMAC  BHVNEUR EU       845.9      (396.6)     267.4
BIOHAVEN PHARMAC  2VN TH           845.9      (396.6)     267.4
BLUE BIRD CORP    BLBD US          362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB GR           362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB GZ           362.9       (46.8)     (10.0)
BLUE BIRD CORP    BLBDEUR EU       362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB TH           362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB QT           362.9       (46.8)     (10.0)
BOEING CO-BDR     BOEI34 BZ    148,935.0   (16,485.0)  30,871.0
BOEING CO-CED     BA AR        148,935.0   (16,485.0)  30,871.0
BOEING CO-CED     BAD AR       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BCO GR       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BAEUR EU     148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA EU        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BOE LN       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BCO TH       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA PE        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BOEI BB      148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA US        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA SW        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA* MM       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA TE        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA CI        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA-RM RM     148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA AV        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BAUSD SW     148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BCO GZ       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BA EZ        148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BAEUR EZ     148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BCO QT       148,935.0   (16,485.0)  30,871.0
BOEING CO/THE     BACL CI      148,935.0   (16,485.0)  30,871.0
BOEING CO/THE TR  TCXBOE AU    148,935.0   (16,485.0)  30,871.0
BOMBARDIER INC-B  BBDBN MM      13,901.0    (2,911.0)   1,824.0
BRIDGEBIO PHARMA  2CL GR         1,081.5      (455.6)     778.0
BRIDGEBIO PHARMA  BBIOEUR EU     1,081.5      (455.6)     778.0
BRIDGEBIO PHARMA  2CL GZ         1,081.5      (455.6)     778.0
BRIDGEBIO PHARMA  2CL TH         1,081.5      (455.6)     778.0
BRIDGEBIO PHARMA  BBIO US        1,081.5      (455.6)     778.0
BRIDGEMARQ REAL   BRE CN            85.7       (56.5)       9.3
BRINKER INTL      BKJ GR         2,309.0      (390.6)    (325.4)
BRINKER INTL      EAT US         2,309.0      (390.6)    (325.4)
BRINKER INTL      EAT2EUR EU     2,309.0      (390.6)    (325.4)
BRINKER INTL      BKJ QT         2,309.0      (390.6)    (325.4)
BRINKER INTL      EAT2EUR EZ     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)
BRP INC/CA-SUB V  DOO CN         4,429.6      (250.5)     379.5
BRP INC/CA-SUB V  B15A GR        4,429.6      (250.5)     379.5
BRP INC/CA-SUB V  DOOO US        4,429.6      (250.5)     379.5
BRP INC/CA-SUB V  B15A GZ        4,429.6      (250.5)     379.5
BRP INC/CA-SUB V  DOOEUR EU      4,429.6      (250.5)     379.5
BRP INC/CA-SUB V  B15A TH        4,429.6      (250.5)     379.5
CADIZ INC         CDZI US          101.6        (5.1)      10.1
CADIZ INC         2ZC GR           101.6        (5.1)      10.1
CADIZ INC         CDZIEUR EU       101.6        (5.1)      10.1
CALUMET SPECIALT  CLMT US        1,840.3      (351.7)    (289.2)
CEDAR FAIR LP     FUN US         2,664.2      (841.6)      80.8
CENGAGE LEARNING  CNGO US        2,743.4      (212.3)     117.2
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           500.6      (271.4)      75.8
CENTRUS ENERGY-A  4CU GR           500.6      (271.4)      75.8
CENTRUS ENERGY-A  LEU US           500.6      (271.4)      75.8
CENTRUS ENERGY-A  LEUEUR EU        500.6      (271.4)      75.8
CEREVEL THERAPEU  CERE US          391.0       293.9      302.5
CINCINNATI BELL   CBB US         2,600.4      (183.2)    (154.4)
CINCINNATI BELL   CIB1 GR        2,600.4      (183.2)    (154.4)
CINCINNATI BELL   CBBEUR EU      2,600.4      (183.2)    (154.4)
CINEPLEX INC      CGX CN         2,156.2      (168.3)    (319.0)
CINEPLEX INC      CX0 GR         2,156.2      (168.3)    (319.0)
CINEPLEX INC      CPXGF US       2,156.2      (168.3)    (319.0)
CINEPLEX INC      CX0 TH         2,156.2      (168.3)    (319.0)
CINEPLEX INC      CGXEUR EU      2,156.2      (168.3)    (319.0)
CINEPLEX INC      CGXN MM        2,156.2      (168.3)    (319.0)
CINEPLEX INC      CX0 GZ         2,156.2      (168.3)    (319.0)
CLOVIS ONCOLOGY   C6O GR           572.2      (207.0)     122.5
CLOVIS ONCOLOGY   CLVS US          572.2      (207.0)     122.5
CLOVIS ONCOLOGY   C6O QT           572.2      (207.0)     122.5
CLOVIS ONCOLOGY   CLVSEUR EZ       572.2      (207.0)     122.5
CLOVIS ONCOLOGY   CLVSEUR EU       572.2      (207.0)     122.5
CLOVIS ONCOLOGY   C6O TH           572.2      (207.0)     122.5
CLOVIS ONCOLOGY   C6O GZ           572.2      (207.0)     122.5
CM LIFE SCIENC-A  CMLT US            0.4        (0.0)      (0.4)
CM LIFE SCIENCES  CMLTU US           0.4        (0.0)      (0.4)
COEPTIS THERAPEU  COEP US            0.2        (0.6)      (0.6)
COGENT COMMUNICA  CCOI US        1,010.7      (336.1)     360.8
COGENT COMMUNICA  OGM1 GR        1,010.7      (336.1)     360.8
COGENT COMMUNICA  CCOIEUR EU     1,010.7      (336.1)     360.8
COGENT COMMUNICA  CCOI* MM       1,010.7      (336.1)     360.8
COMMUNITY HEALTH  CYH US        15,528.0    (1,118.0)   1,184.0
COMMUNITY HEALTH  CG5 GR        15,528.0    (1,118.0)   1,184.0
COMMUNITY HEALTH  CG5 QT        15,528.0    (1,118.0)   1,184.0
COMMUNITY HEALTH  CYH1EUR EU    15,528.0    (1,118.0)   1,184.0
COMMUNITY HEALTH  CG5 TH        15,528.0    (1,118.0)   1,184.0
COMMUNITY HEALTH  CG5 GZ        15,528.0    (1,118.0)   1,184.0
CPI CARD GROUP I  PMTSEUR EU       248.4      (129.3)      81.7
CPI CARD GROUP I  PMTS US          248.4      (129.3)      81.7
CPI CARD GROUP I  PMTS CN          248.4      (129.3)      81.7
CPI CARD GROUP I  CPB1 GR          248.4      (129.3)      81.7
DA32 LIFE SCIE-A  DALS US            0.5        (0.0)      (0.3)
DELEK LOGISTICS   DKL US           935.5      (107.8)     (44.4)
DENNY'S CORP      DENN US          418.3       (99.4)     (39.2)
DENNY'S CORP      DE8 GR           418.3       (99.4)     (39.2)
DENNY'S CORP      DENNEUR EU       418.3       (99.4)     (39.2)
DENNY'S CORP      DE8 TH           418.3       (99.4)     (39.2)
DIALOGUE HEALTH   CARE CN            -           -          -
DIEBOLD NIXDORF   DBD GR         3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBD US         3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBD SW         3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBDEUR EU      3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBDEUR EZ      3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBD TH         3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBD QT         3,535.1      (842.6)     225.0
DIEBOLD NIXDORF   DBD GZ         3,535.1      (842.6)     225.0
DIGITAL MEDIA-A   DMS US           268.5       (52.9)      19.0
DINE BRANDS GLOB  DIN US         1,895.9      (282.8)     116.3
DINE BRANDS GLOB  IHP TH         1,895.9      (282.8)     116.3
DINE BRANDS GLOB  IHP GR         1,895.9      (282.8)     116.3
DINE BRANDS GLOB  IHP GZ         1,895.9      (282.8)     116.3
DOMINO'S PIZZA    EZV GR         1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    DPZ US         1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    EZV TH         1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    DPZEUR EU      1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    EZV GZ         1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    DPZEUR EZ      1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    DPZ AV         1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    DPZ* MM        1,721.8    (4,140.6)     426.5
DOMINO'S PIZZA    EZV QT         1,721.8    (4,140.6)     426.5
DOMO INC- CL B    DOMO US          192.4       (92.9)     (30.5)
DOMO INC- CL B    1ON GR           192.4       (92.9)     (30.5)
DOMO INC- CL B    1ON GZ           192.4       (92.9)     (30.5)
DOMO INC- CL B    DOMOEUR EU       192.4       (92.9)     (30.5)
DOMO INC- CL B    1ON TH           192.4       (92.9)     (30.5)
DROPBOX INC-A     DBX AV         3,328.1       (94.8)     942.3
DROPBOX INC-A     DBX US         3,328.1       (94.8)     942.3
DROPBOX INC-A     1Q5 GR         3,328.1       (94.8)     942.3
DROPBOX INC-A     1Q5 SW         3,328.1       (94.8)     942.3
DROPBOX INC-A     1Q5 TH         3,328.1       (94.8)     942.3
DROPBOX INC-A     1Q5 QT         3,328.1       (94.8)     942.3
DROPBOX INC-A     DBXEUR EU      3,328.1       (94.8)     942.3
DROPBOX INC-A     DBXEUR EZ      3,328.1       (94.8)     942.3
DROPBOX INC-A     DBX* MM        3,328.1       (94.8)     942.3
DROPBOX INC-A     1Q5 GZ         3,328.1       (94.8)     942.3
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 SW           280.5      (304.3)     192.5
ESPERION THERAPE  ESPR US          280.5      (304.3)     192.5
ESPERION THERAPE  ESPREUR EZ       280.5      (304.3)     192.5
ESPERION THERAPE  ESPREUR EU       280.5      (304.3)     192.5
ESPERION THERAPE  0ET TH           280.5      (304.3)     192.5
ESPERION THERAPE  0ET QT           280.5      (304.3)     192.5
ESPERION THERAPE  0ET GR           280.5      (304.3)     192.5
ESPERION THERAPE  0ET GZ           280.5      (304.3)     192.5
EXELA TECHNOLOGI  XELAU US       1,104.7      (940.3)    (130.8)
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 QT         1,406.7       (35.7)     (70.1)
EXPRESS INC       02Z GZ         1,406.7       (35.7)     (70.1)
F45 TRAINING HOL  FXLV US           84.8      (278.4)      10.4
F45 TRAINING HOL  4OP GR            84.8      (278.4)      10.4
F45 TRAINING HOL  FXLVEUR EU        84.8      (278.4)      10.4
F45 TRAINING HOL  4OP TH            84.8      (278.4)      10.4
F45 TRAINING HOL  4OP GZ            84.8      (278.4)      10.4
F45 TRAINING HOL  4OP QT            84.8      (278.4)      10.4
FARADAY FUTURE I  FFIE US          229.9        (9.4)      (2.4)
FARMERS EDGE INC  FDGE CN          194.0       150.0      101.2
FARMERS EDGE INC  FMEGF US         194.0       150.0      101.2
FAT BRANDS INC    FAT US           169.2       (45.2)      15.1
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          210.0       (56.2)     144.2
FLEXION THERAPEU  F02 GR           210.0       (56.2)     144.2
FLEXION THERAPEU  F02 TH           210.0       (56.2)     144.2
FLEXION THERAPEU  FLXNEUR EU       210.0       (56.2)     144.2
FLEXION THERAPEU  F02 QT           210.0       (56.2)     144.2
FLEXION THERAPEU  FLXNEUR EZ       210.0       (56.2)     144.2
GALERA THERAPEUT  GRTX US          115.3       (25.5)      92.0
GLOBAL CLEAN ENE  GCEH US          303.2       (41.9)     (18.7)
GODADDY INC-A     GDDY US        7,362.1       (31.4)    (465.7)
GODADDY INC-A     38D TH         7,362.1       (31.4)    (465.7)
GODADDY INC-A     GDDYEUR EZ     7,362.1       (31.4)    (465.7)
GODADDY INC-A     38D GR         7,362.1       (31.4)    (465.7)
GODADDY INC-A     38D QT         7,362.1       (31.4)    (465.7)
GODADDY INC-A     GDDY* MM       7,362.1       (31.4)    (465.7)
GODADDY INC-A     38D GZ         7,362.1       (31.4)    (465.7)
GOGO INC          GOGO US          352.0      (577.3)       0.3
GOGO INC          G0G SW           352.0      (577.3)       0.3
GOGO INC          G0G TH           352.0      (577.3)       0.3
GOGO INC          GOGOEUR EU       352.0      (577.3)       0.3
GOGO INC          G0G GR           352.0      (577.3)       0.3
GOGO INC          GOGOEUR EZ       352.0      (577.3)       0.3
GOGO INC          G0G QT           352.0      (577.3)       0.3
GOGO INC          G0G GZ           352.0      (577.3)       0.3
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           238.0       (27.5)      28.7
GOOSEHEAD INSU-A  GSHDEUR EU       238.0       (27.5)      28.7
GOOSEHEAD INSU-A  GSHD US          238.0       (27.5)      28.7
GOOSEHEAD INSU-A  2OX TH           238.0       (27.5)      28.7
GOOSEHEAD INSU-A  2OX QT           238.0       (27.5)      28.7
GORES HOLD VII-A  GSEV US          552.6       515.5      (15.3)
GORES HOLDINGS V  GSEVU US         552.6       515.5      (15.3)
GORES TECH-B      GTPB US          461.7       431.2      (12.7)
GORES TECHNOLOGY  GTPBU US         461.7       431.2      (12.7)
GRAF ACQUISITION  GFOR/U US          0.3        (0.0)      (0.0)
GRAF ACQUISITION  GFOR US            0.3        (0.0)      (0.0)
GRAFTECH INTERNA  G6G QT         1,397.1      (176.6)     388.9
GRAFTECH INTERNA  EAF US         1,397.1      (176.6)     388.9
GRAFTECH INTERNA  EAFEUR EU      1,397.1      (176.6)     388.9
GRAFTECH INTERNA  G6G GR         1,397.1      (176.6)     388.9
GRAFTECH INTERNA  G6G TH         1,397.1      (176.6)     388.9
GRAFTECH INTERNA  EAFEUR EZ      1,397.1      (176.6)     388.9
GRAFTECH INTERNA  G6G GZ         1,397.1      (176.6)     388.9
GRAFTECH INTERNA  EAF* MM        1,397.1      (176.6)     388.9
GRAPHITE BIO INC  GRPH US          387.1       379.2      376.9
GREEN IMPACT PAR  GIP CN             0.5        (0.0)      (0.1)
GREEN PLAINS PAR  GPP US           102.5        (4.0)      (8.6)
GREENSKY INC-A    GSKY US        1,311.0      (118.5)     610.3
HERBALIFE NUTRIT  HOO GR         2,966.7    (1,291.2)     564.0
HERBALIFE NUTRIT  HLF US         2,966.7    (1,291.2)     564.0
HERBALIFE NUTRIT  HOO TH         2,966.7    (1,291.2)     564.0
HERBALIFE NUTRIT  HOO GZ         2,966.7    (1,291.2)     564.0
HERBALIFE NUTRIT  HLFEUR EZ      2,966.7    (1,291.2)     564.0
HERBALIFE NUTRIT  HLFEUR EU      2,966.7    (1,291.2)     564.0
HERBALIFE NUTRIT  HOO QT         2,966.7    (1,291.2)     564.0
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     15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HI91 TH       15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HI91 GR       15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HLT* MM       15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HLTEUR EU     15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HLT US        15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HLTEUR EZ     15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HLTW AV       15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HI91 TE       15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HI91 QT       15,090.0    (1,416.0)    (400.0)
HILTON WORLDWIDE  HI91 GZ       15,090.0    (1,416.0)    (400.0)
HORIZON GLOBAL    HZN US           479.4       (22.5)     108.1
HORIZON GLOBAL    2H6 GR           479.4       (22.5)     108.1
HORIZON GLOBAL    HZN1EUR EU       479.4       (22.5)     108.1
HORIZON GLOBAL    2H6 GZ           479.4       (22.5)     108.1
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 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            HPQEUR EZ     34,549.0    (3,360.0)  (7,938.0)
HP INC            HPQ AV        34,549.0    (3,360.0)  (7,938.0)
HP INC            HPQ SW        34,549.0    (3,360.0)  (7,938.0)
HP INC            7HP QT        34,549.0    (3,360.0)  (7,938.0)
HP INC            HPQ-RM RM     34,549.0    (3,360.0)  (7,938.0)
HYRECAR INC       HYRE US           27.6        12.7       12.6
HYRECAR INC       8HY GR            27.6        12.7       12.6
HYRECAR INC       HYREEUR EZ        27.6        12.7       12.6
HYRECAR INC       8HY TH            27.6        12.7       12.6
HYRECAR INC       8HY QT            27.6        12.7       12.6
HYRECAR INC       8HY GZ            27.6        12.7       12.6
IMMUNITYBIO INC   NK1EUR EU        246.3      (158.6)      39.3
IMMUNITYBIO INC   26CA GZ          246.3      (158.6)      39.3
IMMUNITYBIO INC   NK1EUR EZ        246.3      (158.6)      39.3
IMMUNITYBIO INC   IBRX US          246.3      (158.6)      39.3
IMMUNITYBIO INC   26CA GR          246.3      (158.6)      39.3
IMMUNITYBIO INC   26CA TH          246.3      (158.6)      39.3
IMMUNITYBIO INC   26CA QT          246.3      (158.6)      39.3
INFRASTRUCTURE A  IEA US           798.3       (91.7)      81.3
INFRASTRUCTURE A  IEAEUR EU        798.3       (91.7)      81.3
INFRASTRUCTURE A  5YF GR           798.3       (91.7)      81.3
INFRASTRUCTURE A  5YF TH           798.3       (91.7)      81.3
INFRASTRUCTURE A  5YF QT           798.3       (91.7)      81.3
INSEEGO CORP      INO TH           224.7        (8.9)      63.7
INSEEGO CORP      INO QT           224.7        (8.9)      63.7
INSEEGO CORP      INSG US          224.7        (8.9)      63.7
INSEEGO CORP      INSGEUR EU       224.7        (8.9)      63.7
INSEEGO CORP      INO GR           224.7        (8.9)      63.7
INSEEGO CORP      INSGEUR EZ       224.7        (8.9)      63.7
INSEEGO CORP      INO GZ           224.7        (8.9)      63.7
INSPIRED ENTERTA  INSEEUR EU       286.2      (151.7)     (17.7)
INSPIRED ENTERTA  4U8 GR           286.2      (151.7)     (17.7)
INSPIRED ENTERTA  INSE US          286.2      (151.7)     (17.7)
INSTADOSE PHARMA  INSD US            0.0        (0.1)      (0.1)
INTAPP INC        INTA US          412.5        (6.8)     (13.5)
INTERCEPT PHARMA  I4P TH           523.2      (203.2)     347.8
INTERCEPT PHARMA  ICPT* MM         523.2      (203.2)     347.8
INTERCEPT PHARMA  ICPT US          523.2      (203.2)     347.8
INTERCEPT PHARMA  I4P GR           523.2      (203.2)     347.8
INTERCEPT PHARMA  I4P GZ           523.2      (203.2)     347.8
IWEB INC          IWBB US            0.6        (0.7)      (1.1)
J. JILL INC       1MJ1 GR          489.4      (115.0)     (30.0)
J. JILL INC       JILLEUR EU       489.4      (115.0)     (30.0)
J. JILL INC       JILL US          489.4      (115.0)     (30.0)
J. JILL INC       1MJ1 GZ          489.4      (115.0)     (30.0)
JACK IN THE BOX   JBX GR         1,787.5      (811.6)    (136.4)
JACK IN THE BOX   JACK US        1,787.5      (811.6)    (136.4)
JACK IN THE BOX   JBX GZ         1,787.5      (811.6)    (136.4)
JACK IN THE BOX   JBX QT         1,787.5      (811.6)    (136.4)
JACK IN THE BOX   JACK1EUR EZ    1,787.5      (811.6)    (136.4)
JACK IN THE BOX   JACK1EUR EU    1,787.5      (811.6)    (136.4)
JAWS JUGGERNAU-A  JUGG US            7.1        (0.0)       6.1
JAWS JUGGERNAUT   JUGGU US           7.1        (0.0)       6.1
KALTURA INC       KLTR US           91.0      (100.5)     (29.5)
KARYOPHARM THERA  25K TH           286.6       (83.1)     215.4
KARYOPHARM THERA  25K SW           286.6       (83.1)     215.4
KARYOPHARM THERA  25K GR           286.6       (83.1)     215.4
KARYOPHARM THERA  KPTIEUR EU       286.6       (83.1)     215.4
KARYOPHARM THERA  25K QT           286.6       (83.1)     215.4
KARYOPHARM THERA  KPTI US          286.6       (83.1)     215.4
KARYOPHARM THERA  25K GZ           286.6       (83.1)     215.4
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          443.2       174.9      155.9
L BRANDS INC-BDR  B1BW34 BZ     10,546.0      (533.0)   1,932.0
L BRANDS INC-W/I  BBWI-W US     10,546.0      (533.0)   1,932.0
LAREDO PETROLEUM  8LP1 GR        1,786.8      (154.3)    (186.9)
LAREDO PETROLEUM  LPI US         1,786.8      (154.3)    (186.9)
LAREDO PETROLEUM  LPI1EUR EZ     1,786.8      (154.3)    (186.9)
LAREDO PETROLEUM  8LP1 QT        1,786.8      (154.3)    (186.9)
LAREDO PETROLEUM  LPI1EUR EU     1,786.8      (154.3)    (186.9)
LDH GROWTH C-A    LDHA US          233.2       215.2        2.6
LDH GROWTH CORP   LDHAU US         233.2       215.2        2.6
LEGALZOOMCOM INC  LZ US            284.8      (482.7)     (76.5)
LEGALZOOMCOM INC  1LZ GR           284.8      (482.7)     (76.5)
LEGALZOOMCOM INC  1LZ GZ           284.8      (482.7)     (76.5)
LEGALZOOMCOM INC  LZEUR EU         284.8      (482.7)     (76.5)
LEGALZOOMCOM INC  1LZ TH           284.8      (482.7)     (76.5)
LEGALZOOMCOM INC  1LZ QT           284.8      (482.7)     (76.5)
LENNOX INTL INC   LII US         2,204.7      (213.3)     202.6
LENNOX INTL INC   LII* MM        2,204.7      (213.3)     202.6
LENNOX INTL INC   LXI GR         2,204.7      (213.3)     202.6
LENNOX INTL INC   LXI TH         2,204.7      (213.3)     202.6
LENNOX INTL INC   LII1EUR EU     2,204.7      (213.3)     202.6
LESLIE'S INC      LESL US          997.8      (265.7)     255.9
LESLIE'S INC      LE3 GR           997.8      (265.7)     255.9
LESLIE'S INC      LESLEUR EU       997.8      (265.7)     255.9
LESLIE'S INC      LE3 TH           997.8      (265.7)     255.9
LESLIE'S INC      LE3 QT           997.8      (265.7)     255.9
LIFEMD INC        LFMD US           24.0        (4.2)       3.9
LIFESPEAK INC     LSPK CN           11.8       (30.2)      (5.7)
LION ELECTRIC CO  LEV US             -           -          -
LION ELECTRIC CO  LEV CN             -           -          -
LIVE NATION ENTE  LYV US        12,245.7      (328.8)     258.0
LIVE NATION ENTE  3LN GR        12,245.7      (328.8)     258.0
LIVE NATION ENTE  3LN TH        12,245.7      (328.8)     258.0
LIVE NATION ENTE  LYVEUR EU     12,245.7      (328.8)     258.0
LIVE NATION ENTE  3LN QT        12,245.7      (328.8)     258.0
LIVE NATION ENTE  LYV* MM       12,245.7      (328.8)     258.0
LIVE NATION ENTE  LYVEUR EZ     12,245.7      (328.8)     258.0
LIVE NATION ENTE  3LN GZ        12,245.7      (328.8)     258.0
LIVE NATION-BDR   L1YV34 BZ     12,245.7      (328.8)     258.0
MADISON SQUARE G  MSG1EUR EU     1,304.4      (255.3)    (146.2)
MADISON SQUARE G  MS8 GR         1,304.4      (255.3)    (146.2)
MADISON SQUARE G  MSGS US        1,304.4      (255.3)    (146.2)
MADISON SQUARE G  MS8 TH         1,304.4      (255.3)    (146.2)
MADISON SQUARE G  MS8 QT         1,304.4      (255.3)    (146.2)
MADISON SQUARE G  MS8 GZ         1,304.4      (255.3)    (146.2)
MAGNET FORENSICS  MAGT CN          137.8        83.8       85.0
MANNKIND CORP     NNFN TH          252.8      (183.6)     119.5
MANNKIND CORP     MNKD US          252.8      (183.6)     119.5
MANNKIND CORP     NNFN GR          252.8      (183.6)     119.5
MANNKIND CORP     MNKDEUR EZ       252.8      (183.6)     119.5
MANNKIND CORP     NNFN QT          252.8      (183.6)     119.5
MANNKIND CORP     MNKDEUR EU       252.8      (183.6)     119.5
MANNKIND CORP     NNFN GZ          252.8      (183.6)     119.5
MATCH GROUP -BDR  M1TC34 BZ      4,433.9      (133.8)      56.5
MATCH GROUP INC   MTCH US        4,433.9      (133.8)      56.5
MATCH GROUP INC   MTCH1* MM      4,433.9      (133.8)      56.5
MATCH GROUP INC   4MGN TH        4,433.9      (133.8)      56.5
MATCH GROUP INC   4MGN QT        4,433.9      (133.8)      56.5
MATCH GROUP INC   4MGN GR        4,433.9      (133.8)      56.5
MATCH GROUP INC   4MGN SW        4,433.9      (133.8)      56.5
MATCH GROUP INC   MTC2 AV        4,433.9      (133.8)      56.5
MATCH GROUP INC   4MGN GZ        4,433.9      (133.8)      56.5
MBIA INC          MBJ TH         5,252.0       (23.0)       -
MBIA INC          MBI US         5,252.0       (23.0)       -
MBIA INC          MBJ GR         5,252.0       (23.0)       -
MBIA INC          MBI1EUR EU     5,252.0       (23.0)       -
MBIA INC          MBJ QT         5,252.0       (23.0)       -
MBIA INC          MBJ GZ         5,252.0       (23.0)       -
MCAFEE CORP - A   MCFE US        5,437.0    (1,704.0)  (1,351.0)
MCAFEE CORP - A   MC7 GR         5,437.0    (1,704.0)  (1,351.0)
MCAFEE CORP - A   MCFEEUR EU     5,437.0    (1,704.0)  (1,351.0)
MCAFEE CORP - A   MC7 TH         5,437.0    (1,704.0)  (1,351.0)
MCDONALD'S CORP   TCXMCD AU     51,893.1    (5,808.0)   1,766.4
MCDONALDS - BDR   MCDC34 BZ     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MDO TH        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD SW        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD US        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MDO GR        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD* MM       51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD TE        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD CI        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD AV        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCDUSD SW     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCDEUR EU     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MDO GZ        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCDUSD EZ     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCDEUR EZ     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    0R16 LN       51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCDUSD EU     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MDO QT        51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCD-RM RM     51,893.1    (5,808.0)   1,766.4
MCDONALDS CORP    MCDCL CI      51,893.1    (5,808.0)   1,766.4
MCDONALDS-CEDEAR  MCD AR        51,893.1    (5,808.0)   1,766.4
MCDONALDS-CEDEAR  MCDC AR       51,893.1    (5,808.0)   1,766.4
MCDONALDS-CEDEAR  MCDD AR       51,893.1    (5,808.0)   1,766.4
MCKESSON CORP     MCK TH        62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK GR        62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK US        62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK GZ        62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK1EUR EZ    62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK* MM       62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK1EUR EU    62,894.0       (38.0)    (485.0)
MCKESSON CORP     MCK QT        62,894.0       (38.0)    (485.0)
MCKESSON-BDR      M1CK34 BZ     62,894.0       (38.0)    (485.0)
MDC PARTNERS-A    MD7A GR        1,587.2      (383.1)    (137.2)
MDC PARTNERS-A    MDCA US        1,587.2      (383.1)    (137.2)
MDC PARTNERS-A    MDCAEUR EU     1,587.2      (383.1)    (137.2)
MEDIAALPHA INC-A  MAX US           241.7       (89.4)      30.4
METAMATERIAL EXC  MMAX CN           15.0        (1.6)       2.6
METROMILE INC     MILE US          202.2       (57.0)       -
MIROMATRIX MEDIC  MIRO US            5.4        (4.6)      (3.5)
MONEYGRAM INTERN  9M1N GR        4,473.0      (168.2)     (18.4)
MONEYGRAM INTERN  MGI US         4,473.0      (168.2)     (18.4)
MONEYGRAM INTERN  MGIEUR EU      4,473.0      (168.2)     (18.4)
MONEYGRAM INTERN  9M1N TH        4,473.0      (168.2)     (18.4)
MONEYGRAM INTERN  MGIEUR EZ      4,473.0      (168.2)     (18.4)
MONEYGRAM INTERN  9M1N QT        4,473.0      (168.2)     (18.4)
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       MDBEUR EZ      1,377.6      (268.4)     767.3
MONGODB INC- BDR  M1DB34 BZ      1,377.6      (268.4)     767.3
MOTOROLA SOL-BDR  M1SI34 BZ     11,131.0      (344.0)   1,476.0
MOTOROLA SOL-CED  MSI AR        11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MOT TE        11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MSI US        11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MTLA TH       11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MTLA GZ       11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MSI1EUR EU    11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MSI1EUR EZ    11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MOSI AV       11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MTLA GR       11,131.0      (344.0)   1,476.0
MOTOROLA SOLUTIO  MTLA QT       11,131.0      (344.0)   1,476.0
MSCI INC          3HM GR         4,791.1      (367.8)   1,607.9
MSCI INC          MSCI US        4,791.1      (367.8)   1,607.9
MSCI INC          3HM SW         4,791.1      (367.8)   1,607.9
MSCI INC          3HM GZ         4,791.1      (367.8)   1,607.9
MSCI INC          3HM QT         4,791.1      (367.8)   1,607.9
MSCI INC          MSCIEUR EZ     4,791.1      (367.8)   1,607.9
MSCI INC          MSCI* MM       4,791.1      (367.8)   1,607.9
MSCI INC          3HM TH         4,791.1      (367.8)   1,607.9
MSCI INC          MSCI AV        4,791.1      (367.8)   1,607.9
MSCI INC-BDR      M1SC34 BZ      4,791.1      (367.8)   1,607.9
MSG NETWORKS- A   MSGN US          971.8      (418.9)     358.2
MSG NETWORKS- A   1M4 GR           971.8      (418.9)     358.2
MSG NETWORKS- A   MSGNEUR EU       971.8      (418.9)     358.2
MSG NETWORKS- A   1M4 QT           971.8      (418.9)     358.2
MSG NETWORKS- A   1M4 TH           971.8      (418.9)     358.2
N/A               HYREEUR EU        27.6        12.7       12.6
NATHANS FAMOUS    NATH US          114.0       (58.1)      85.0
NATHANS FAMOUS    NFA GR           114.0       (58.1)      85.0
NATHANS FAMOUS    NATHEUR EU       114.0       (58.1)      85.0
NEIGHBOURLY PHAR  NBLY CN          504.1       319.8      123.0
NEUROPACE INC     NPCE US          147.0        88.7      138.8
NEW ENG RLTY-LP   NEN US           290.2       (43.5)       -
NEXIMMUNE INC     NEXI US          115.4       109.9      105.7
NEXIMMUNE INC     737 GR           115.4       109.9      105.7
NEXIMMUNE INC     NEXI1EUR EU      115.4       109.9      105.7
NEXIMMUNE INC     737 GZ           115.4       109.9      105.7
NEXT-CHEMX CORP   CHMX US            0.0        (0.2)      (0.2)
NOBLE CORP        NE US          2,150.5     1,385.7      195.7
NOBLE ROCK ACQ-A  NRAC US          243.6       218.7        1.9
NOBLE ROCK ACQUI  NRACU US         243.6       218.7        1.9
NORTHERN OIL AND  4LT1 GR        1,091.8      (168.2)    (161.2)
NORTHERN OIL AND  NOG US         1,091.8      (168.2)    (161.2)
NORTHERN OIL AND  NOG1EUR EU     1,091.8      (168.2)    (161.2)
NORTHERN OIL AND  4LT1 TH        1,091.8      (168.2)    (161.2)
NORTHERN OIL AND  4LT1 GZ        1,091.8      (168.2)    (161.2)
NORTONLIFEL- BDR  S1YM34 BZ      6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  NLOK US        6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYM TH         6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYM GR         6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYMC TE        6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYMC AV        6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  NLOK* MM       6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYMCEUR EU     6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYM GZ         6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYMCEUR EZ     6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  SYM QT         6,565.0      (497.0)    (435.0)
NORTONLIFELOCK I  NLOK-RM RM     6,565.0      (497.0)    (435.0)
NUNZIA PHARMACEU  NUNZ US            0.1        (3.2)      (2.5)
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   NTNXEUR EZ     2,265.6      (746.8)     705.5
NUTANIX INC - A   NTNX US        2,265.6      (746.8)     705.5
OMEROS CORP       OMER US          145.4      (246.3)      64.7
OMEROS CORP       3O8 GR           145.4      (246.3)      64.7
OMEROS CORP       3O8 QT           145.4      (246.3)      64.7
OMEROS CORP       3O8 TH           145.4      (246.3)      64.7
OMEROS CORP       OMEREUR EU       145.4      (246.3)      64.7
OMEROS CORP       3O8 GZ           145.4      (246.3)      64.7
ONCOLOGY PHARMA   ONPH US            0.0        (0.4)      (0.4)
ORGANON & CO      OGN US        10,908.0    (1,934.0)     936.0
ORGANON & CO      7XP TH        10,908.0    (1,934.0)     936.0
ORGANON & CO      OGN-WEUR EU   10,908.0    (1,934.0)     936.0
ORGANON & CO      OGN* MM       10,908.0    (1,934.0)     936.0
ORGANON & CO      7XP GR        10,908.0    (1,934.0)     936.0
ORGANON & CO      7XP GZ        10,908.0    (1,934.0)     936.0
ORGANON & CO      7XP QT        10,908.0    (1,934.0)     936.0
ORGANON & CO      OGN-RM RM     10,908.0    (1,934.0)     936.0
ORTHO CLINCICAL   OCDX US        3,304.2       375.5      389.8
ORTHO CLINCICAL   41V GR         3,304.2       375.5      389.8
ORTHO CLINCICAL   OCDXEUR EU     3,304.2       375.5      389.8
ORTHO CLINCICAL   41V TH         3,304.2       375.5      389.8
OTIS WORLDWI      OTIS US       10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      4PG GR        10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      OTIS* MM      10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      4PG GZ        10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      OTISEUR EZ    10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      OTISEUR EU    10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      4PG TH        10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      4PG QT        10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI      OTIS AV       10,857.0    (3,254.0)     (35.0)
OTIS WORLDWI-BDR  O1TI34 BZ     10,857.0    (3,254.0)     (35.0)
OWLET INC         OWLT US           48.8       (32.1)     (14.9)
PAPA JOHN'S INTL  PZZA US          855.7      (141.1)     (54.2)
PAPA JOHN'S INTL  PP1 GR           855.7      (141.1)     (54.2)
PAPA JOHN'S INTL  PZZAEUR EU       855.7      (141.1)     (54.2)
PAPA JOHN'S INTL  PP1 GZ           855.7      (141.1)     (54.2)
PAPA JOHN'S INTL  PP1 TH           855.7      (141.1)     (54.2)
PAPA JOHN'S INTL  PP1 QT           855.7      (141.1)     (54.2)
PARATEK PHARMACE  PRTK US          179.6       (99.3)     132.5
PARATEK PHARMACE  N4CN GR          179.6       (99.3)     132.5
PARATEK PHARMACE  N4CN TH          179.6       (99.3)     132.5
PARATEK PHARMACE  N4CN GZ          179.6       (99.3)     132.5
PARTS ID INC      ID US             54.7       (11.0)     (24.8)
PET VALU HOLDING  PET CN           533.6      (152.2)      36.2
PHASEBIO PHARMAC  PHAS US          100.6       (19.2)      72.3
PHASEBIO PHARMAC  PHASEUR EZ       100.6       (19.2)      72.3
PHILIP MORRI-BDR  PHMO34 BZ     40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM US         40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  4I1 GR        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM1CHF EU     40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  4I1 TH        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM1 TE        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM1EUR EU     40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PMI SW        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PMOR AV       40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  0M8V LN       40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  4I1 GZ        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PMIZ IX       40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PMIZ EB       40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM1CHF EZ     40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM1EUR EZ     40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM* MM        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  4I1 QT        40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PMIZ TQ       40,686.0    (9,200.0)   2,859.0
PHILIP MORRIS IN  PM-RM RM      40,686.0    (9,200.0)   2,859.0
PLANET FITNESS-A  3PL QT         1,899.6      (679.4)     446.2
PLANET FITNESS-A  PLNT1EUR EU    1,899.6      (679.4)     446.2
PLANET FITNESS-A  PLNT1EUR EZ    1,899.6      (679.4)     446.2
PLANET FITNESS-A  PLNT US        1,899.6      (679.4)     446.2
PLANET FITNESS-A  3PL TH         1,899.6      (679.4)     446.2
PLANET FITNESS-A  3PL GR         1,899.6      (679.4)     446.2
PLANET FITNESS-A  3PL GZ         1,899.6      (679.4)     446.2
PLANTRONICS INC   POLY US        2,135.1      (112.6)     207.9
PLANTRONICS INC   PTM GR         2,135.1      (112.6)     207.9
PLANTRONICS INC   PLTEUR EU      2,135.1      (112.6)     207.9
PLANTRONICS INC   PTM GZ         2,135.1      (112.6)     207.9
PLANTRONICS INC   PTM TH         2,135.1      (112.6)     207.9
PLANTRONICS INC   PTM QT         2,135.1      (112.6)     207.9
PPD INC           PPD US         6,749.1      (506.7)     501.2
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)
QUALTRICS INT-A   XM US          1,434.1        35.3      324.9
QUALTRICS INT-A   5DX0 GZ        1,434.1        35.3      324.9
QUALTRICS INT-A   5DX0 QT        1,434.1        35.3      324.9
QUALTRICS INT-A   5DX0 GR        1,434.1        35.3      324.9
QUALTRICS INT-A   XM1EUR EU      1,434.1        35.3      324.9
QUALTRICS INT-A   5DX0 TH        1,434.1        35.3      324.9
QUANTUM CORP      QMCO US          178.2      (112.9)     (12.6)
QUANTUM CORP      QTM1EUR EU       178.2      (112.9)     (12.6)
QUANTUM CORP      QNT2 GR          178.2      (112.9)     (12.6)
QUANTUM CORP      QNT2 TH          178.2      (112.9)     (12.6)
RADIUS HEALTH IN  RDUS US          192.9      (227.1)     102.8
RADIUS HEALTH IN  1R8 GR           192.9      (227.1)     102.8
RADIUS HEALTH IN  RDUSEUR EZ       192.9      (227.1)     102.8
RADIUS HEALTH IN  1R8 TH           192.9      (227.1)     102.8
RADIUS HEALTH IN  RDUSEUR EU       192.9      (227.1)     102.8
RADIUS HEALTH IN  1R8 QT           192.9      (227.1)     102.8
RAPID7 INC        RPDEUR EU      1,240.3       (95.4)     343.6
RAPID7 INC        RPD US         1,240.3       (95.4)     343.6
RAPID7 INC        R7D GR         1,240.3       (95.4)     343.6
RAPID7 INC        R7D TH         1,240.3       (95.4)     343.6
RAPID7 INC        RPD* MM        1,240.3       (95.4)     343.6
REVLON INC-A      REV US         2,418.8    (2,020.0)     269.8
REVLON INC-A      RVL1 GR        2,418.8    (2,020.0)     269.8
REVLON INC-A      RVL1 TH        2,418.8    (2,020.0)     269.8
REVLON INC-A      REVEUR EU      2,418.8    (2,020.0)     269.8
REVLON INC-A      REV* MM        2,418.8    (2,020.0)     269.8
RICE ACQUISITI-A  RONI US            0.3        (0.0)      (0.0)
RICE ACQUISITION  RONI/U US          0.3        (0.0)      (0.0)
RIMINI STREET IN  RMNI US          272.1       (77.1)     (66.1)
RR DONNELLEY & S  DLLN TH        3,000.9      (243.8)     502.7
RR DONNELLEY & S  DLLN GR        3,000.9      (243.8)     502.7
RR DONNELLEY & S  RRD US         3,000.9      (243.8)     502.7
RR DONNELLEY & S  RRDEUR EU      3,000.9      (243.8)     502.7
RR DONNELLEY & S  DLLN GZ        3,000.9      (243.8)     502.7
RUSH STREET INTE  RSI US           414.7       354.9      340.0
RYMAN HOSPITALIT  RHP US         3,552.3       (25.8)      (9.9)
RYMAN HOSPITALIT  4RH GR         3,552.3       (25.8)      (9.9)
RYMAN HOSPITALIT  RHPEUR EU      3,552.3       (25.8)      (9.9)
RYMAN HOSPITALIT  4RH TH         3,552.3       (25.8)      (9.9)
RYMAN HOSPITALIT  RHPEUR EZ      3,552.3       (25.8)      (9.9)
RYMAN HOSPITALIT  4RH QT         3,552.3       (25.8)      (9.9)
SABRE CORP        19S SW         5,608.4      (159.8)     939.4
SABRE CORP        SABR US        5,608.4      (159.8)     939.4
SABRE CORP        19S GR         5,608.4      (159.8)     939.4
SABRE CORP        19S TH         5,608.4      (159.8)     939.4
SABRE CORP        19S QT         5,608.4      (159.8)     939.4
SABRE CORP        SABREUR EU     5,608.4      (159.8)     939.4
SABRE CORP        SABREUR EZ     5,608.4      (159.8)     939.4
SABRE CORP        19S GZ         5,608.4      (159.8)     939.4
SBA COMM CORP     4SB GR         9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     SBAC US        9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     4SB TH         9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     4SB GZ         9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     SBACEUR EZ     9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     SBACEUR EU     9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     4SB QT         9,960.3    (4,824.6)    (143.8)
SBA COMM CORP     SBAC* MM       9,960.3    (4,824.6)    (143.8)
SCIENTIFIC GAMES  TJW TH         7,762.0    (2,370.0)   1,237.0
SCIENTIFIC GAMES  TJW GZ         7,762.0    (2,370.0)   1,237.0
SCIENTIFIC GAMES  SGMS US        7,762.0    (2,370.0)   1,237.0
SCIENTIFIC GAMES  TJW GR         7,762.0    (2,370.0)   1,237.0
SEAWORLD ENTERTA  SEAS US        2,786.7       (21.3)     243.7
SEAWORLD ENTERTA  W2L GR         2,786.7       (21.3)     243.7
SEAWORLD ENTERTA  W2L TH         2,786.7       (21.3)     243.7
SEAWORLD ENTERTA  SEASEUR EU     2,786.7       (21.3)     243.7
SELECTA BIOSCIEN  SELB US          180.5        (4.2)      79.5
SELECTA BIOSCIEN  1S7 GR           180.5        (4.2)      79.5
SELECTA BIOSCIEN  SELBEUR EU       180.5        (4.2)      79.5
SELECTA BIOSCIEN  1S7 TH           180.5        (4.2)      79.5
SELECTA BIOSCIEN  1S7 GZ           180.5        (4.2)      79.5
SENSEONICS HLDGS  SENS US          235.1      (312.6)     159.2
SHARECARE INC     SHCR US          437.2        86.8       16.3
SHELL MIDSTREAM   SHLX US        2,327.0      (467.0)     352.0
SHOALS TECHNOL-A  SHLS US          273.7       (34.7)      64.3
SIENTRA INC       SIEN3EUR EU      190.5       (30.9)      79.5
SIENTRA INC       SIEN US          190.5       (30.9)      79.5
SIENTRA INC       S0Z GR           190.5       (30.9)      79.5
SINCLAIR BROAD-A  SBGI US       12,780.0    (1,362.0)   1,621.0
SINCLAIR BROAD-A  SBTA GR       12,780.0    (1,362.0)   1,621.0
SINCLAIR BROAD-A  SBGIEUR EU    12,780.0    (1,362.0)   1,621.0
SINCLAIR BROAD-A  SBTA GZ       12,780.0    (1,362.0)   1,621.0
SINCLAIR BROAD-A  SBTA TH       12,780.0    (1,362.0)   1,621.0
SINCLAIR BROAD-A  SBTA QT       12,780.0    (1,362.0)   1,621.0
SIRIUS XM HOLDIN  RDO GR        11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  RDO TH        11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  SIRI AV       11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  SIRIEUR EU    11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  RDO GZ        11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  SIRIEUR EZ    11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  SIRI US       11,201.0    (2,515.0)  (1,808.0)
SIRIUS XM HOLDIN  RDO QT        11,201.0    (2,515.0)  (1,808.0)
SIX FLAGS ENTERT  6FE GR         2,928.4      (617.2)    (115.4)
SIX FLAGS ENTERT  SIX US         2,928.4      (617.2)    (115.4)
SIX FLAGS ENTERT  SIXEUR EU      2,928.4      (617.2)    (115.4)
SIX FLAGS ENTERT  6FE QT         2,928.4      (617.2)    (115.4)
SIX FLAGS ENTERT  6FE TH         2,928.4      (617.2)    (115.4)
SKYWATER TECHNOL  SKYT US          318.8        95.5       63.8
SLEEP NUMBER COR  SNBR US          854.5      (403.7)    (659.1)
SLEEP NUMBER COR  SL2 GR           854.5      (403.7)    (659.1)
SLEEP NUMBER COR  SNBREUR EU       854.5      (403.7)    (659.1)
SLEEP NUMBER COR  SL2 TH           854.5      (403.7)    (659.1)
SLEEP NUMBER COR  SL2 QT           854.5      (403.7)    (659.1)
SLEEP NUMBER COR  SL2 GZ           854.5      (403.7)    (659.1)
SOFTCHOICE CORP   SFTC CN          558.3        49.7      (64.1)
SOFTCHOICE CORP   90Q GR           558.3        49.7      (64.1)
SOFTCHOICE CORP   SFTCEUR EU       558.3        49.7      (64.1)
SOFTCHOICE CORP   90Q GZ           558.3        49.7      (64.1)
SOUTHWESTRN ENGY  SW5 TH         5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SW5 GR         5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SWN US         5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SWN1EUR EZ     5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SW5 QT         5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SWN1EUR EU     5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SW5 GZ         5,394.0       (18.0)  (1,351.0)
SOUTHWESTRN ENGY  SWN-RM RM      5,394.0       (18.0)  (1,351.0)
SQL TECHNOLOGIES  SQFL US            7.0       (22.9)     (19.6)
SQUARESPACE IN-A  SQSP US          872.5       (45.5)     (71.1)
SQUARESPACE IN-A  8DT GR           872.5       (45.5)     (71.1)
SQUARESPACE IN-A  SQSPEUR EU       872.5       (45.5)     (71.1)
SQUARESPACE IN-A  8DT GZ           872.5       (45.5)     (71.1)
SQUARESPACE IN-A  8DT TH           872.5       (45.5)     (71.1)
SQUARESPACE IN-A  8DT QT           872.5       (45.5)     (71.1)
STARBUCKS CORP    SBUX* MM      29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SRB GR        29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SRB TH        29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX CI       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX US       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX AV       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUXEUR EU    29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX TE       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX IM       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    USSBUX KZ     29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUXUSD SW    29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SRB GZ        29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUXEUR EZ    29,476.8    (6,794.3)     131.9
STARBUCKS CORP    0QZH LI       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX PE       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX SW       29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SRB QT        29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUX-RM RM    29,476.8    (6,794.3)     131.9
STARBUCKS CORP    SBUXCL CI     29,476.8    (6,794.3)     131.9
STARBUCKS-BDR     SBUB34 BZ     29,476.8    (6,794.3)     131.9
STARBUCKS-CEDEAR  SBUXD AR      29,476.8    (6,794.3)     131.9
STARBUCKS-CEDEAR  SBUX AR       29,476.8    (6,794.3)     131.9
SWITCHBACK II CO  SWBK/U US        317.9         5.0        1.2
SWITCHBACK II-A   SWBK US          317.9         5.0        1.2
TAIGA MOTORS COR  TAIG CN          102.3        (7.5)    (109.1)
TAIGA MOTORS COR  TAIMF US         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)
TORRID HOLDINGS   CURV US            -           -          -
TPG PACE BENEFIC  YTPG US            1.4        (0.0)      (0.0)
TPG PACE SOLUTIO  TPGS US            1.4        (0.0)      (0.0)
TRANSAT A.T.      TRZ CN         1,862.3       (66.0)    (127.8)
TRANSAT A.T.      TRZBF US       1,862.3       (66.0)    (127.8)
TRANSDIGM - BDR   T1DG34 BZ     19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   TDG US        19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   T7D GR        19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   TDG* MM       19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   T7D TH        19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   T7D QT        19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   TDGEUR EU     19,089.0    (3,132.0)   5,087.0
TRANSDIGM GROUP   TDGEUR EZ     19,089.0    (3,132.0)   5,087.0
TRANSPHORM INC    TGAN US           18.1       (25.1)     (12.8)
TRAVEL + LEISURE  WD5A TH        6,639.0      (918.0)     653.0
TRAVEL + LEISURE  WD5A GR        6,639.0      (918.0)     653.0
TRAVEL + LEISURE  0M1K LI        6,639.0      (918.0)     653.0
TRAVEL + LEISURE  TNL US         6,639.0      (918.0)     653.0
TRAVEL + LEISURE  WD5A QT        6,639.0      (918.0)     653.0
TRAVEL + LEISURE  WYNEUR EU      6,639.0      (918.0)     653.0
TRAVEL + LEISURE  WD5A GZ        6,639.0      (918.0)     653.0
TREATMENT.COM IN  TRUE CN            1.5         1.2        1.2
TRIUMPH GROUP     TGI US         1,883.5      (826.2)     444.5
TRIUMPH GROUP     TG7 GR         1,883.5      (826.2)     444.5
TRIUMPH GROUP     TG7 TH         1,883.5      (826.2)     444.5
TRIUMPH GROUP     TGIEUR EU      1,883.5      (826.2)     444.5
TRIUMPH GROUP     TG7 GZ         1,883.5      (826.2)     444.5
TUPPERWARE BRAND  TUP GR         1,194.4      (112.8)    (341.6)
TUPPERWARE BRAND  TUP US         1,194.4      (112.8)    (341.6)
TUPPERWARE BRAND  TUP TH         1,194.4      (112.8)    (341.6)
TUPPERWARE BRAND  TUP1EUR EU     1,194.4      (112.8)    (341.6)
TUPPERWARE BRAND  TUP GZ         1,194.4      (112.8)    (341.6)
TUPPERWARE BRAND  TUP1EUR EZ     1,194.4      (112.8)    (341.6)
TUPPERWARE BRAND  TUP QT         1,194.4      (112.8)    (341.6)
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
UBIQUITI INC      3UB TH           893.0       (60.2)     440.3
UNISYS CORP       UISCHF EU      2,376.3      (263.8)     467.3
UNISYS CORP       USY1 TH        2,376.3      (263.8)     467.3
UNISYS CORP       USY1 GR        2,376.3      (263.8)     467.3
UNISYS CORP       UIS US         2,376.3      (263.8)     467.3
UNISYS CORP       UIS1 SW        2,376.3      (263.8)     467.3
UNISYS CORP       UISEUR EU      2,376.3      (263.8)     467.3
UNISYS CORP       USY1 GZ        2,376.3      (263.8)     467.3
UNISYS CORP       USY1 QT        2,376.3      (263.8)     467.3
UNISYS CORP       UISEUR EZ      2,376.3      (263.8)     467.3
UNISYS CORP       UISCHF EZ      2,376.3      (263.8)     467.3
UNITI GROUP INC   8XC GR         4,745.4    (2,133.4)       -
UNITI GROUP INC   8XC TH         4,745.4    (2,133.4)       -
UNITI GROUP INC   UNIT US        4,745.4    (2,133.4)       -
UNITI GROUP INC   8XC GZ         4,745.4    (2,133.4)       -
VECTOR GROUP LTD  VGR US         1,496.4      (592.0)     472.2
VECTOR GROUP LTD  VGR GR         1,496.4      (592.0)     472.2
VECTOR GROUP LTD  VGREUR EU      1,496.4      (592.0)     472.2
VECTOR GROUP LTD  VGREUR EZ      1,496.4      (592.0)     472.2
VECTOR GROUP LTD  VGR TH         1,496.4      (592.0)     472.2
VECTOR GROUP LTD  VGR QT         1,496.4      (592.0)     472.2
VECTOR GROUP LTD  VGR GZ         1,496.4      (592.0)     472.2
VERA THERAPEUTIC  VERA US           51.8        46.3       47.8
VERISIGN INC      VRS TH         1,741.4    (1,417.8)     190.7
VERISIGN INC      VRSN US        1,741.4    (1,417.8)     190.7
VERISIGN INC      VRS GR         1,741.4    (1,417.8)     190.7
VERISIGN INC      VRSN* MM       1,741.4    (1,417.8)     190.7
VERISIGN INC      VRSNEUR EU     1,741.4    (1,417.8)     190.7
VERISIGN INC      VRS GZ         1,741.4    (1,417.8)     190.7
VERISIGN INC      VRSNEUR EZ     1,741.4    (1,417.8)     190.7
VERISIGN INC      VRS QT         1,741.4    (1,417.8)     190.7
VERISIGN INC-BDR  VRSN34 BZ      1,741.4    (1,417.8)     190.7
VERISIGN-CEDEAR   VRSN AR        1,741.4    (1,417.8)     190.7
VIVINT SMART HOM  VVNT US        2,973.8    (1,630.6)    (327.2)
W&T OFFSHORE INC  UWV SW         1,139.0      (259.8)      57.4
W&T OFFSHORE INC  WTI US         1,139.0      (259.8)      57.4
WALDENCAST ACQ-A  WALD US          347.0       303.4        1.4
WALDENCAST ACQUI  WALDU US         347.0       303.4        1.4
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           4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    W* MM          4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    1WF GZ         4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    1WF QT         4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    WEUR EZ        4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    1WF GR         4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    1WF TH         4,681.2    (1,541.9)     908.2
WAYFAIR INC- A    WEUR EU        4,681.2    (1,541.9)     908.2
WIDEOPENWEST INC  WOW US         2,487.3      (184.2)    (129.1)
WIDEOPENWEST INC  WU5 QT         2,487.3      (184.2)    (129.1)
WIDEOPENWEST INC  WOW1EUR EU     2,487.3      (184.2)    (129.1)
WIDEOPENWEST INC  WU5 TH         2,487.3      (184.2)    (129.1)
WIDEOPENWEST INC  WU5 GR         2,487.3      (184.2)    (129.1)
WIDEOPENWEST INC  WOW1EUR EZ     2,487.3      (184.2)    (129.1)
WIDEOPENWEST INC  WU5 GZ         2,487.3      (184.2)    (129.1)
WINGSTOP INC      WING1EUR EU      234.3      (322.2)      33.1
WINGSTOP INC      WING US          234.3      (322.2)      33.1
WINGSTOP INC      EWG GR           234.3      (322.2)      33.1
WINGSTOP INC      EWG GZ           234.3      (322.2)      33.1
WINMARK CORP      WINA US           27.0       (12.7)       4.9
WINMARK CORP      GBZ GR            27.0       (12.7)       4.9
WW INTERNATIONAL  WW US          1,435.3      (537.9)      12.7
WW INTERNATIONAL  WW6 GR         1,435.3      (537.9)      12.7
WW INTERNATIONAL  WW6 TH         1,435.3      (537.9)      12.7
WW INTERNATIONAL  WW6 GZ         1,435.3      (537.9)      12.7
WW INTERNATIONAL  WTWEUR EZ      1,435.3      (537.9)      12.7
WW INTERNATIONAL  WTW AV         1,435.3      (537.9)      12.7
WW INTERNATIONAL  WTWEUR EU      1,435.3      (537.9)      12.7
WW INTERNATIONAL  WW6 QT         1,435.3      (537.9)      12.7
WYNN RESORTS LTD  WYR GR        13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYR TH        13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYNN* MM      13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYNN US       13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYNNEUR EU    13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYR GZ        13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYNNEUR EZ    13,022.7      (353.8)     676.8
WYNN RESORTS LTD  WYR QT        13,022.7      (353.8)     676.8
WYNN RESORTS-BDR  W1YN34 BZ     13,022.7      (353.8)     676.8
YELLOW CORP       YELL US        2,491.2      (286.4)     303.9
YELLOW CORP       YEL GR         2,491.2      (286.4)     303.9
YELLOW CORP       YEL1 TH        2,491.2      (286.4)     303.9
YELLOW CORP       YRCWEUR EZ     2,491.2      (286.4)     303.9
YELLOW CORP       YEL QT         2,491.2      (286.4)     303.9
YELLOW CORP       YRCWEUR EU     2,491.2      (286.4)     303.9
YELLOW CORP       YEL GZ         2,491.2      (286.4)     303.9
YUM! BRANDS -BDR  YUMR34 BZ      5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   TGR TH         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   TGR GR         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUM US         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUM* MM        5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUMUSD SW      5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   TGR GZ         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUMEUR EZ      5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUM AV         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   TGR TE         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUMEUR EU      5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   TGR QT         5,649.0    (7,893.0)     (44.0)
YUM! BRANDS INC   YUM SW         5,649.0    (7,893.0)     (44.0)
ZETA GLOBAL HO-A  ZETA US          286.3       (85.0)      37.4
ZHEN DING RESOUR  RBTK US            0.0        (9.8)      (9.8)



                            *********

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
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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
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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
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                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2021.  All rights reserved.  ISSN: 1520-9474.

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                   *** End of Transmission ***