/raid1/www/Hosts/bankrupt/TCR_Public/211101.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Monday, November 1, 2021, Vol. 25, No. 304

                            Headlines

2999TC ACQUISITIONS: Voluntary Chapter 11 Case Summary
ABRI HEALTH CARE: Unsecureds to Recover 85% to 100% in Plan
ADHERA THERAPEUTICS: Extends Maturity of $287K Note by Six Months
ADVANZEON SOLUTIONS: Taps Fogarty Mueller Harris as Special Counsel
AGEX THERAPEUTICS: Gets Additional $500K Loan From Juvenescence

ALLIANCE RESOURCE: Egan-Jones Lowers Sr. Unsecured Ratings to BB-
ALPHA HOUSE: Claims Will be Paid from Property Sale Proceeds
ALPHA LATAM: Hires Grupo Equilibrio as Restructuring Advisor
AMENTUM GOVERNMENT: Moody's Puts B2 CFR Under Review for Downgrade
AMERICAN FINANCE: Fitch Rates $500MM Notes 'BB+'

AUSJ-MICH LLC: Unsecured Creditors to Recover 10% in Plan
B. AVERY SALON: Unsecureds Will Get 100% of Claims in Plan
BANK OZK: Moody's Gives 'Ba2(hyb)' Rating to Preferred Stock
BLACKSTONE VALLEY: S&P Alters Outlook to Stable, Affirms 'BB+' ICR
BOSTON SCIENTIFIC: Egan-Jones Keeps BB+ Senior Unsecured Ratings

BOUCHARD TRANSPORTATION: Billybey Wins $34,000 in Counsel Fees
BOY SCOUTS: Says State Insurance Suits Should Remain Stayed
CALPLANT I: Has Final OK on Cash Collateral Use, $30MM DIP Bond
CALPLANT: Court Okayed Increase of Bankruptcy Loan to $37.4 Mil.
CARESTREAM DENTAL: Moody's Cuts CFR to B3 & Rates 1st Lien Loan B2

CARESTREAM DENTAL: S&P Affirms 'B' ICR on Dividend Recapitalization
CHARTER COMMUNICATIONS: Egan-Jones Keeps BB Sr. Unsecured Ratings
CLAIRMONT PLACE: Case Summary & 20 Largest Unsecured Creditors
CONNEAUT LAKE: PA Atty General Office Weighs In on Purchase
CRAVE BRANDS: Court OKs $55,000 Fees, Expenses for Trustee

DAKOTA TERRITORY: Unsecured Creditors to Get Share of Contribution
EATERTAINMENT MILWAUKEE: Case Summary & 4 Unsecured Creditors
ELI & ALI: Gets Cash Collateral Access Thru Nov 19
EXELA TECHNOLOGIES: Offers to Repurchase, Swap Debt at Discount
FRANK VALLOT: Court Allows IRS Claim Subject to Exemptions

FREIGHT-BASE SERVICES: Unsec. Creditors Will Get 80% in 36 Months
FULL HOUSE: To Offer $500 Million Worth of Securities
GAMBURG QUALIFIED: Voluntary Chapter 11 Case Summary
GAP INC: Egan-Jones Lowers Senior Unsecured Ratings to BB-
GIRARDI & KEESE: Victims Slam Special Counsel's $975 Hourly Rate

GROWLIFE INC: Signs Distribution Agreement With Canada's My Fungi
HANESBRANDS INC: Egan-Jones Keeps B+ Senior Unsecured Ratings
HARSCO CORP: Egan-Jones Keeps B+ Senior Unsecured Ratings
HASTINGS ENTERTAINMENT: $2-Mil. Deal With Former Exec. Approved
HELIX ACQUISITION: S&P Upgrades ICR to 'B-', Outlook Stable

INTEGRATED ADVANCED: Case Summary & 19 Unsecured Creditors
JOHNSON & JOHNSON: Reaches $297-Mil. Opioid Settlement With Texas
KAYA HOLDINGS: Completes Sale of Cannabis Facility for $1.3MM
KB HOME: Egan-Jones Keeps BB- Senior Unsecured Ratings
KSP INC: Ind-Ra Moves BB Issuer Rating to Non-Cooperating

LATAM AIRLINES: Plan Filing Exclusivity Extended by One Month
MAPLE MANAGEMENT: Wins Cash Collateral Access Thru Nov 17
MARSHALL SPIEGEL: Committee Counsel Awarded $139,000 in Fees
MATTEL INC: S&P Alters Outlook to Positive, Affirms 'BB' ICR
MERIT DENTAL: Obtains Final OK on Cash Collateral Use

METHANEX CORP: Fitch Affirms 'BB' LT IDR & Alters Outlook to Pos.
MVK INTERMEDIATE: Moody's Puts B3 CFR Under Review for Downgrade
NEWSTREAM HOTEL: Wins Cash Collateral Access on Final Basis
NEXEL SERVICES: Files Emergency Bid to Use Cash Collateral
NIR WEST: Unsecureds Will Get 15.06% of Claims in 48 Months

NORCROSS LODGING: Seeks Cash Collateral Access
OASIS MIDSTREAM: S&P Places 'B' ICR on CreditWatch Positive
OMNIQ CORP: Gets $4M Purchase Order to Supply Logistics Device
OWENS & MINOR: Moody's Hikes CFR to Ba3 & Sr. Unsecured Notes to B1
OWENS FUNERAL HOME: Unsecureds to be Paid in Full in Plan

PAE HOLDINGS: Moody's Puts B2 CFR Under Review for Downgrade
PARKWAY GENERATION: Moody's Rates $1.24BB Credit Facilities 'Ba3'
PATH MEDICAL: Committee Taps Province LLC as Financial Advisor
PEAK CUSTOM: Wins Cash Collateral Access Thru Dec 1
PEBBLEBROOK HOTEL: Egan-Jones Hikes Senior Unsecured Ratings to B+

PHOENIX GUARANTOR: S&P Places 'B' ICR on CreditWatch Positive
PLAQUEMINE BAYOU: Unsecureds to Recover 10% to 15% in Sale Plan
POST HOLDINGS: Egan-Jones Keeps B Senior Unsecured Ratings
PRO VIDEO: Updates City National Bank Claims Pay; Amends Plan
PWM PROPERTY: Case Summary & 4 Unsecured Creditors

RAILWORKS HOLDINGS: Moody's Assigns 'B1' CFR, Outlook Stable
RAILWORKS HOLDINGS: S&P Assigns 'B' ICR, Outlook Stable
RESTIERI HEALTHCARE: Continued Operations to Fund Plan
RIVERSTONE RESORT: Case Summary & 2 Unsecured Creditors
ROCKWOOD SERVICE: Premium Transaction No Impact on Moody's B2 CFR

ROLLOFFS HAWAII: Trustee Wins $752,000 Judgment Against ROHI
RUBY TUESDAY: Court Rejects Goldman's Ch.11 Cover in Tenn. Suit
SAN GORGONIO MEMORIAL: Moody's Cuts $104MM GOULT Debt Rating to Ba1
SCIENTIFIC GAMES: Egan-Jones Hikes Sr. Unsecured Ratings to CCC+
SCIENTIFIC GAMES: To Sell Lottery Business to Brookfield for $6BB

SCP COLDWORKS: Case Summary & 20 Largest Unsecured Creditors
SEDGWICK LP: S&P Affirms 'B' Issuer Credit Rating, Outlook Pos.
SEG HOLDING: Moody's Upgrades CFR to Ba3 & Sr. Secured Notes to B1
SKY MEDIA: Case Summary & 20 Largest Unsecured Creditors
SMARTER BUILDING: Case Summary & 19 Unsecured Creditors

SONOMA WEST: Trustee Entitled to Damages vs Specialty Hospital
SOUTH PARK: Restaurant Up for Sale, Converts to Chapter 7
SRI VARI CRE: $20M Sale to Midas Acquisition to Fund Plan
STANTON GLENN: Case Summary & 9 Unsecured Creditors
SVENHARD'S SWEDISH: Appeal from Failed Ch.7 Conversion Bid Tossed

TENTLOGIX INC: Nov. 30 Disclosure Statement Hearing Set
TEXAS STUDENT: S&P Lowers 2001A Housing Rev. Bonds Rating to 'D'
TIMBERLINE FOUR: Objection to Kapitus Claim Overruled
TLA TIMBER: Case Summary & 20 Largest Unsecured Creditors
TPT GLOBAL: Raises $2M in Funding, Pays Off Largest Toxic Debt

TPT GLOBAL: Settles Suit With Former SpeedConnect Owner for $200K
TWITTER INC: Egan-Jones Lowers Senior Unsecured Ratings to BB-
U.S. SILICA: Incurs $20 Million Net Loss in Third Quarter
USA GYMNASTICS: Unsecureds Will Get 80% of Claims in 3 Years
VANCE AND SON'S: Seeks to Hire Magee Goldstein as Counsel

VERINT SYSTEMS: Egan-Jones Keeps B+ Senior Unsecured Ratings
VERITY HEALTH: Prime May Keep $23.1M in QAF VI Seller Net Payment
VERTEX AEROSPACE: Moody's Rates New $890MM First Lien Loan 'B2'
VIP PHARMACY: Wins Cash Collateral Access Thru Jan 2022
WAXELENE INC: Updates Unsecured Claims Pay Details; Amends Plan

WHITE STALLION ENERGY: $35-Mil. Coal Mine Sale Comes With Strings
XLMEDICA INC: Taps Fox Rothschild as Special Counsel

                            *********

2999TC ACQUISITIONS: Voluntary Chapter 11 Case Summary
------------------------------------------------------
Debtor: 2999TC Acquisitions, LLC
        2999 Turtle Creek Blvd.
        Dallas, TX 75219

Business Description: 2999TC Acquisitions, LLC

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 21-31954

Judge: Hon. Harlin Dewayne Hale

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

Estimated Assets: $50 million to $100 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Tim Barton as president.

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

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

https://www.pacermonitor.com/view/DSPWO4Y/2999TC_Acquisitions_LLC__txnbke-21-31954__0001.0.pdf?mcid=tGE4TAMA


ABRI HEALTH CARE: Unsecureds to Recover 85% to 100% in Plan
-----------------------------------------------------------
Abri Health Services, LLC, and Senior Care Centers, LLC ("SCC")
submitted a Second Amended Subchapter V Plan of Reorganization
dated October 22, 2021.

Following the Petition Date, through arms-length negotiations and
significant effort, the Debtors were ultimately able to resolve
their disputes with TXMS and reached an agreement, the terms of
which are expressly set forth in that certain Compromise and
Release Agreement, dated August 24, 2021, which the Court approved
in its Order (I) Approving Settlement Agreement, (II) Authorizing
the Debtors to Consummate the Settlement, Execute Transaction
Documents, and Perform Obligations of the Settlement, and (III)
Granting Related Relief (the "Rule 9019 Order"), dated August 31,
2021.

In summary form, the Settlement Agreement includes, among other
things, in exchange for the Debtors' transfer of operations of the
TXMS Facilities to the Winnie-Stowell Hospital District (the
"Hospital District"):

     * TXMS agrees to fund a $500,000 Indemnification Escrow, which
shall be the source of recovery for certain breaches of the terms
of the Settlement Transaction Documents; and any funds remaining
upon termination of the Escrow Period shall be split evenly between
the Debtors and TXMS.

     * Hospital District to assume the Medicare Provider Agreements
of each of the Debtors' subsidiary operating entities that operate
the TXMS Facilities (the "Operators").

     * Hospital District to assume liability of up to $3,700,000 of
the remaining Medicare Advance Payment Liability of the Operators.


     * TXMS or LTC shall pay $3,250,000 million to the Operators.

     * TXMS or Hospital District shall be responsible for payment
of all ad valorem real property taxes related to the TXMS
Facilities for the 2021 tax year and thereafter.

     * Both TXMS and the Debtors agreed to dismiss with prejudice
certain claims pending in that certain adversary proceeding styled
Texas Real Estate Investments, Inc. v. Senior Care Centers, LLC,
et. al, Adversary No. 20-3073, pending in the Bankruptcy Court.

     * TXMS agreed to withdraw Claim No. 14 filed in Bankruptcy
Case No. 21-30700 and Claim No. 18 filed in Bankruptcy Case No.
21-30701.

     * Hospital District or HMG Healthcare, LLC ("Manager") to
assume certain operating contracts.

     * Hospital District or Manager to assume liability for paid
time off (PTO) of all employees of the Operators up to $550,000.

The Plan provides that all Distributions will be funded with the
Debtors' projected Disposable Income over the Commitment Period.
The Debtors' total projected Disposable Income for the Commitment
Period is $2,989,648.00. Additionally, the Debtor's Liquidation
Analysis demonstrates that this Plan is in the best interests of
creditors.

The Plan demonstrates that the Debtors have sufficient Cash and
will have sufficient future earnings to provide regular, annual Pro
Rata Share Distributions to Holders of Allowed General Unsecured
Claims over the Commitment Period.

Class 3 consists of General Unsecured Claims. This Class will
receive a distribution of 85-100% of their allowed claims. Each
Holder of an Allowed General Unsecured Claim shall receive, in full
and complete satisfaction, settlement, discharge, and release of,
and in exchange for, its Allowed General Unsecured Claim, its Pro
Rata share of Debtors' projected Disposable Income. In accordance
therewith, Debtors will make Distributions on account of Allowed
General Unsecured Claims as follows:

     * Year 2, 2022 to 2023: $200,010 payment no later than
November 30, 2023; and

     * Year 3, 2023 to 2024: no more than $2,789,637 payment no
later than November 30, 2024.

The Debtors anticipate that all Distributions made under the Plan
will be funded from the Cash on hand and future earnings, which
will not be less than 100% of the Debtors' projected Disposable
Income for the Commitment Period. However, the Debtors reserve the
right to make a lump sum payment during the Commitment Period.

A full-text copy of the Second Amended Plan dated October 22, 2021,
is available at https://bit.ly/3bp21kC from PacerMonitor.com at no
charge.

Counsel to the Debtors:

     Liz Boydston
     Savanna Barlow
     Trinitee G. Green
     Polsinelli PC
     2950 N. Harwood, Suite 2100
     Dallas, Texas 75201
     Telephone: (214) 397-0030
     Facsimile: (214) 397-0033
     E-mail: lboydston@polsinelli.com
             sbarlow@polsinelli.com
             tggreen@polsinelli.com

     Jeremy R. Johnson
     Stephen J. Astringer
     Polsinelli PC
     600 3rd Avenue, 42nd Floor
     New York, New York 10016
     Telephone: (212) 684-0199
     Facsimile: (212) 684-0197
     E-mail: jeremy.johnson@polsinelli.com
             sastringer@polsinelli.com

                 About Abri Health Care Services

Founded in 2009, Abri Health Care Services, LLC --
https://abrihealthcare.com/ -- offers skilled nursing services,
short-term rehabilitation, long-term care, and assisted living in
over 22 locations across Texas.

Abri Health Care Services and subsidiary Senior Care Centers LLC,
sought Chapter 11 protection (Bankr. N.D. Tex. Lead Case No. 21
30700) on April 16, 2021.  In the petition signed by CEO Kevin
O'Halloran, Abri Health Care Services disclosed total assets of up
to $50 million and total liabilities of up to $10 million.  The
cases are handled by Judge Stacey G. Jernigan.  

The Debtor tapped Polsinelli, PC as legal counsel and
CliftonLarsonAllen, LLP as accountant and tax consultant.


ADHERA THERAPEUTICS: Extends Maturity of $287K Note by Six Months
-----------------------------------------------------------------
Adhera Therapeutics, Inc. and an institutional investor who holds
two convertible promissory notes agreed to extend the maturity date
of each of the notes by six months.  The $220,500 note issued in
August 2021 had its maturity date extended to Feb. 17, 2023 while
the $66,500 note issued in June 2021 had its maturity date extended
to Dec. 25, 2022.

                            About Adhera

Headquartered in Durham, NC, Adhera Therapeutics, Inc. (formerly
known as Marina Biotech, Inc.) -- http://www.adherathera.com/-- is
a specialty pharmaceutical company leveraging technology to
commercialize unique therapies and improve patient outcomes.
Adhera is initially focused on commercializing its United States
Food and Drug Administration approved product for the treatment of
hypertension to lower blood pressure through DyrctAxessTM, a
patient-centric treatment approach.  Adhera is dedicated to
identifying additional assets to expand its commercial presence.

Adhera reported a net loss applicable to common stockholders of
$5.31 million for the year ended Dec. 31, 2020, compared to a net
loss applicable to common stockholders of $13.48 million for the
year ended Dec. 31, 2019.

Los Angeles, California-based Baker Tilly US LLP, the Company's
auditor since 2015, issued a "going concern" qualification in its
report dated April 7, 2021, citing that the Company has suffered
recurring losses from operations and negative cash flows from
operations.  This raises substantial doubt about the Company's
ability to continue as a going concern.  In addition, with respect
to the ongoing and evolving coronavirus (COVID-19) outbreak, which
was designated as a pandemic by the World Health Organization on
March 11, 2020, the outbreak has caused substantial disruption in
international and U.S. economies and markets and if repercussions
of the outbreak are prolonged, could have a significant adverse
impact on the Company's business.


ADVANZEON SOLUTIONS: Taps Fogarty Mueller Harris as Special Counsel
-------------------------------------------------------------------
Advanzeon Solutions, Inc. received approval from the U.S.
Bankruptcy Court for the Middle District of Florida to employ
Fogarty Mueller Harris, PLLC as special counsel.

The Debtor needs the firm's legal assistance in connection with a
civil subpoena issued by the Securities and Exchange Commission's
Division of Enforcement in Miami and related issues.

The firm will be paid at the rate of $495 per hour.  It will also
receive a retainer fee of $10,000 and reimbursement for
out-of-pocket expenses incurred.

Matthew Mueller, Esq., a partner at Fogarty, 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:

     Matthew Mueller, Esq.
     Fogarty Mueller Harris, PLLC
     100 East Madison Street, Suite 202
     Tampa, FL 33602
     Tel: (813) 549-4490

                  About Advanzeon Solutions Inc.

Based in Tampa, Fla., Advanzeon Solutions, Inc. provides behavioral
health, substance abuse and pharmacy management services, as well
as sleep apnea programs for employers, Taft-Hartley health and
welfare funds, and managed care companies throughout the United
States.

Advanzeon Solutions filed a petition for Chapter 11 protection
(Bankr. M.D. Fla. Case No. 20-06764) on Sept. 7, 2020, disclosing
assets of up to $1 million and liabilities of up to $10 million.
Clark A. Marcus, chief executive officer, signed the petition.

Judge Michael G. Williamson oversees the case.

Stichter, Riedel, Blain & Postler, P.A. and Fogarty Mueller Harris,
PLLC serve as the Debtor's bankruptcy counsel and special counsel,
respectively.  The Debtor also tapped BF Borgers CPA, PC as
auditor; Marcus & Marcus and O'Connor, Pagano & Associates, LLC as
accountant; and John Thomas, Esq., an attorney practicing in
Moorestown, N.J., as legal consultant.


AGEX THERAPEUTICS: Gets Additional $500K Loan From Juvenescence
---------------------------------------------------------------
AgeX Therapeutics, Inc. borrowed an additional $0.5 million under a
Loan Facility Agreement, dated as of Aug. 13, 2019 and as amended
Feb. 10, 2021 with Juvenescence Limited.  AgeX has now borrowed the
full $6.0 million amount of the credit facility under the 2019 Loan
Agreement.

The outstanding principal balance of the loans under the 2019 Loan
Agreement will become due and payable on Feb. 14, 2022.  AgeX still
has $500,000 of available credit that may be borrowed from
Juvenescence, subject to Juvenescence approval, under a separate
Secured Convertible Facility Agreement that the parties entered
into in March 2020.

Juvenescence may declare the outstanding principal balance of the
loans and other sums owed under the 2019 Loan Agreement immediately
due and payable prior to the Repayment Date if an Event of Default
occurs.  Events of Default under the 2019 Loan Agreement include:
(i) AgeX fails to pay any amount in the manner and at the time
provided in the 2019 Loan Agreement and the failure to pay is not
remedied within 10 business days; (ii) AgeX fails to perform any of
its obligations under the 2019 Loan Agreement and if the failure
can be remedied it is not remedied to the satisfaction of
Juvenescence within 10 business days after notice to AgeX; (iii)
other indebtedness for money borrowed in excess of $100,000 becomes
due and payable or can be declared due and payable prior to its due
date or if indebtedness for money borrowed in excess of $25,000 is
not paid when due; (iv) AgeX stops payment of its debts generally
or discontinues its business or becomes unable to pay its debts as
they become due or enters into any arrangement with creditors
generally, (v) AgeX becoming insolvent or in liquidation or
administration or other insolvency procedures, or a receiver,
trustee or similar officer is appointed in respect of all or any
part of its assets and such appointment continues undischarged or
unstayed for sixty days, (vi) it becomes illegal for AgeX to
perform its obligations under the 2019 Loan Agreement or any
governmental permit, license, consent, exemption or similar
requirement for AgeX to perform its obligations under the 2019 Loan
Agreement or to carry out its business is not obtained or ceases to
remain in effect; (vii) the issuance or levy of any judgment, writ,
warrant of attachment or execution or similar process against all
or any material part of the property or assets of AgeX if such
process is not released, vacated or fully bonded within sixty
calendar days after its issue or levy; (viii) any injunction, order
or judgement of any court is entered or issued which in the opinion
of Juvenescence materially and adversely affects the ability of
AgeX to carry out its business or to pay amounts owed to
Juvenescence under the 2019 Loan Agreement, and (ix) there is a
change in AgeX's financial condition that in the opinion of
Juvenescence materially and adversely affects, or is likely to so
affect, its ability to perform any of its obligations under the
2019 Loan Agreement.

                      About Agex Therapeutics

Headquartered in Alameda, California, AgeX Therapeutics, Inc. is a
biotechnology company focused on the development and
commercialization of novel therapeutics targeting human aging and
degenerative diseases.

The Company reported a net loss of $10.97 million for the year
ended Dec. 31, 2020, compared to a net loss of $12.38 million for
the year ended Dec. 31, 2019. As of June 30, 2021, the Company had
$2.54 million in total assets, $10.84 million in total liabilities,
and a total stockholders' deficit of $8.29 million.

San Francisco, California-based OUM & CO. LLP, the Company's
auditor since 2017, issued a "going concern" qualification in its
report dated March 31, 2021, citing that the Company has had
recurring losses and negative operating cash flows since inception,
an accumulated deficit at Dec. 31, 2020, and insufficient cash and
cash equivalents and loan proceeds at Dec. 31, 2020 to fund
operations for twelve months from the date of issuance.  All of
these matters raise substantial doubt about the Company's ability
to continue as a going concern.


ALLIANCE RESOURCE: Egan-Jones Lowers Sr. Unsecured Ratings to BB-
-----------------------------------------------------------------
Egan-Jones Ratings Company, on October 15, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Alliance Resource Partners, L.P. to BB- to B+.

Headquartered in Tulsa, Oklahoma, Alliance Resource Partners, L.P.
produces and markets coal to United States utilities and industrial
users.



ALPHA HOUSE: Claims Will be Paid from Property Sale Proceeds
------------------------------------------------------------
The Alpha House, Inc.m and M Group Hotels, Inc., submitted a First
Amended Joint Liquidating Plan for Small Business dated October 25,
2021.

The Debtors own or manage a motel located in Miami Beach, Florida
and rent the rooms both daily and on long stay.  Prior to the
filings, The Alpha House, Inc ("Alpha") held title and entered into
numerous secured loans on the Real Property owned by Alpha which is
located at 6945 Abbott Ave, Miami Beach, Florida ("Real Property").


With the COVID-19's prolonged effect on the business from weeks, to
months, and now for more than one year, the borrowing by the
Debtors was problematic. The postCOVID-19 revenue stream could not
service the secured debt. In short, debt service was too great in a
COVID-19 business world.

The Real Property is believed to be worth between $3,650,000 to
$3,700,000. Liquidation of the same should provide resources to pay
the estimated debt of $2,679,271.

This is a liquidating plan.  The Debtors' interest is to sell the
property efficaciously to alleviate debt burdens and accruing
interest.

This Plan is associated with and contingent upon the sale being
delivered from the sale of the Real Property.  The Sale Motion is
of record.  The proceeds from the Sale are funding this Plan.  The
contract is for $3,650,000 gross.

There may be argument that one loan which secures the personal
property of either M Group or Alpha is secured, but an appraisal of
the personal property shows it is worth approximately $10,000.
And, because the lenders with liens on the personal property have
mortgages on the Real Property, this plan will not delve further
into that lien issue as the Real Property lien will be paid in full
upon the sale of the stock of Alpha or sale of the Real Property.
SBA gave a second loan for approximately $150,000 [Called an EIDL]
claims a lien against the personalty, but is subordinate to the
Home Bank lien and therefore totally unsecured.

Class 6 consists if General Unsecured Claims.  This Class shall be
paid n Full at Closing or confirmation, if funds available.
Alternatively, paid from receipt of mortgage.

The General Unsecured Creditors hopefully will be paid in full
after payment of the parties ahead of them. Mamoudi will only
receive funds if the proceeds from the Closing satisfy all claims
in Priority and Classes 1-4 are fully paid.  Unlike secured
creditors, General Unsecured Creditors receive no interest after
March 11, 2021 for debt owed by Alpha and April 26, 2021 for debt
owed by M Group.

Equity interest holder Matthieu Mamoudi shall be paid at Closing
from any money remaining after full payments to Classes 1-6, costs
of closing and administrative claims.

While the Plan exists and the Real Property remains on the market,
and potential to pay all creditors exists, there is a co-Debtor
stay against all creditors from seeking recourse from Matthieu
Mamoudi.

This is a liquidating plan in which the proceeds from the sale of
the Real Property shall be used to pay the creditors at the time of
the Closing.

A full-text copy of the First Amended Liquidating Plan dated
October 25, 2021, is available at https://bit.ly/3pMYxRf from
PacerMonitor.com at no charge.

Counsel for Debtors:

     Robert C. Meyer, Esq.
     Robert C. Meyer, P.A.
     2223 Coral Way
     Miami, FL 33145
     Telephone: (305)285.8838
     Facsimile: (305)285.8919
     Email: meyerrobertc@cs.com

                    About The Alpha House

The Alpha House, Inc., owner of the M Boutique Hotel in Miami,
Fla., filed for Chapter 11 bankruptcy (Bankr. S.D. Fla. Case No.
21-12338) on March 11, 2021.  At the time of the filing, the Debtor
had between $1 million and $10 million in both assets and
liabilities.  Judge Robert A. Mark oversees the case.

Affiliate M Group Hotels, Inc., filed for protection under Chapter
11 (Bankr. S.D. Fla. Case No. 21-13977) on April 26, 2021, listing
$10,820 in total assets and $2,643,737 in total liabilities on the
Petition Date.  Judge Laurel M. Isicoff is assigned to the case.

Both petitions were signed by Matthieu Mamoudi, president.  The
Debtors' cases are jointly administered, with The Alpha House's
case (Bankr. S.D. Fla. Case No. 21-12338) as the lead case.

The Debtors tapped Robert C. Meyer, PA to serve as legal counsel
and Alvin Hagerich, an accountant practicing in Hudson, Florida.


ALPHA LATAM: Hires Grupo Equilibrio as Restructuring Advisor
------------------------------------------------------------
Alpha Latam Management, LLC and its affiliates seek approval from
the U.S. Bankruptcy Court for the District of Delaware to employ
Grupo Equilibrio, S.A. de C.V. as their restructuring advisor.

The firm's services include:

     a) developing and implementing a chosen course of action to
preserve asset value and maximize recoveries to stakeholders in
accordance with both the Concurso Mercantile and Chapter 11
processes;

     b) participating in the monetization strategy and process (in
each case, subject to both the Concurso Mercantil and Chapter 11
processes and appropriate confidentiality and privilege
restrictions);

     c) assisting in overseeing the restructuring-related
activities in consultation with the advisors and the management
team to effectuate the selected course of action;

     d) attending the Board of Managers meetings and management
meetings concerning the restructuring;

     e) reporting directly to the Board of Managers and providing
updates to the court;

     f) carrying out its activities including, among others,
advising for the approval of any updated debtor-in-possession
budget;

     g) assessing the DIP budget and limit cash burn so as to
benefit the estate and creditors including seeking to minimize
advisory fees;

     h) rectifying a DIP budget variance report on a bi-weekly
basis, as needed;

     i) working closely with the Debtors to limit cash burn so as
to benefit the estate and creditors, including for the avoidance of
doubt, items such as professional fees, taxes and employee and
overhead costs;

     j)  assisting the management in developing cash flow
projections and related forecasts and assisting with planning for
alternatives as requested by the Board of Managers and as may be
required by creditor constituencies in connection with
negotiations;

     k) assisting in communication or negotiation with key
stakeholders and their advisors;

     l) offering testimony before the court with respect to the
services provided by the restructuring advisor and
participating in depositions, including by providing deposition
testimony related thereto; and

     m)  providing other necessary restructuring advisory
services.

The Debtors will pay Grupo Equilibrio a flat fee of US$27,500 per
month for 12 months.  Meanwhile, the non-debtor Mexican affiliates
will pay Grupo Equilibrio a flat fee of US$27,500  per month for 12
months. In total, Grupo Equilibrio will be receiving US$55,000 per
monthly.

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

The firm can be reached through:

     Pablo S. Escalante Tattersfield
     Grupo Equilibrio, S.A. de C.V.
     Bosque de Ciruelos 168 1-B
     11700 Ciudad de Mexico

                   About Alpha Latam Management

Wilmington, Del.-based Alpha Latam Management, LLC and its
affiliates operate a specialty finance business that offers
consumer and small business lending services to underserved
communities in Mexico and Colombia.

Alpha Latam Management and certain of its affiliates sought Chapter
11 protection (Bankr. D. Del. Case No. 21-11109) on August 1, 2021,
disclosing assets of between $100 million and $500 million and
liabilities of between $500 million and $1 billion.  Judge J. Kate
Stickles oversees the cases.

The Debtors tapped Richards, Layton & Finger, P.A. and White &
Case, LLP as legal counsel; Rothschild & Co US Inc. and Rothschild
& Co Mexico S.A. de C.V. as investment bankers; and AlixPartners,
LLP as financial advisor.  Prime Clerk, LLC is the claims and
noticing agent and administrative advisor.

On Aug. 11, 2021, Alpha Holding, S.A. de C.V. and AlphaCredit
Capital, S.A. de C.V. SOFOM, ENR commenced in Mexico City a
jointly
administered voluntarily filed proceeding pursuant to the Ley de
Concursos Mercantiles. Through this proceeding, the Mexican Debtors
intend to pursue a controlled restructuring and possible sale of
their assets.   


AMENTUM GOVERNMENT: Moody's Puts B2 CFR Under Review for Downgrade
------------------------------------------------------------------
Moody's Investors Service has placed all ratings of Amentum
Government Services Holdings LLC's ("Amentum" or the "company") on
review for downgrade, including the company's B2 corporate family
rating, the B2-PD probability of default rating, and the B1 rating
on the senior secured first lien credit facilities. The outlook is
changed to ratings under review from stable.

The review for downgrade is prompted by the company's decision to
acquire PAE Incorporated in an all cash transaction valued at $1.9
billion. Amentum expects to close the transaction at the end of the
first quarter of 2022.

The ratings review will focus on Amentum's pro forma capital
structure and leverage at the time of the acquisition and the
ability and likelihood for debt reduction in the first few years
after the transaction's close. The review will also incorporate the
larger scale and broader service offerings of the combined company,
the outlook for future operating performance, risks associated with
the integration of PAE, and future governance considerations and
financial strategies.

On Review for Downgrade:

Issuer: Amentum Government Services Holdings LLC

Corporate Family Rating, Placed on Review for Downgrade, currently
B2

Probability of Default Rating, Placed on Review for Downgrade,
currently B2-PD

Senior Secured Bank Credit Facility, Placed on Review for
Downgrade, currently B1 (LGD3)

Outlook Actions:

Issuer: Amentum Government Services Holdings LLC

Outlook, Changed To Rating Under Review From Stable

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

Excluding the review, Amentum's B2 CFR reflects the company's very
short operating history as an independent, newly branded business
with elevated leverage and an acquisitive growth focus. The
company's margins are low (EBITDA margin of 6-7%) relative to peers
and many contracts have pricing terms that limit the company's
ability to grow earnings through greater operational efficiency.
Governance risk is high, arising from Amentum's strong appetite for
acquisitions that results in periodic leveraging transactions.

Nonetheless, the ratings are supported by Amentum's competitive
scale and ability to lead large, prominent programs. The company
benefits from its established position within the US federal
nuclear remediation segment which is a steady niche that possesses
many barriers to entry. Strong backlog reflects its incumbency
positions within large/long duration projects that give long
revenue horizon.

Amentum, headquartered in Germantown, MD, is a provider of test and
training range maintenance and operations, equipment maintenance
and sustainment, facilities management, cyber / IT, and
environmental remediation services to the US and other national
governments. Amentum is owned by entities of Lindsay Goldberg and
American Securities.

The principal methodology used in these ratings was Aerospace and
Defense published in October 2021.


AMERICAN FINANCE: Fitch Rates $500MM Notes 'BB+'
------------------------------------------------
Fitch Ratings has assigned a 'BB+'/'RR4' rating to the $500 million
notes that were co-issued by American Finance Trust, Inc (AFIN) and
American Finance Operating Partnership, L.P. The Rating Outlook is
Stable.

Fitch views AFIN's bond offering as a credit positive. The offering
demonstrates the firm's access to the private placement market
along with bolstering liquidity.

KEY RATING DRIVERS

Elevated Leverage, Improving: Fitch expects AFIN's REIT leverage
(consolidated debt, net over recurring operating EBITDA) to
decrease from mid-7x to the high-6x range through the forecast
horizon, which is appropriate for a 'BB+' category U.S. equity REIT
with the company's asset profile. Fitch expects equity issuance in
conjunction with future acquisitions, and to a lesser extent, rent
bumps to allow AFIN to de-lever to the high-6x range. Per Fitch's
calculation, the company's REIT leverage was 8.3x for 2020 and 7.4x
as of June 30, 2021 on an annualized basis.

Strong Rent Collections Through Pandemic: Fitch expects rent
collections to maintain around 100% during 2H21 and into 2022, as
the U.S. economy has rebounded and the operating environment for
service retail has stabilized. AFIN collected 100% of rent during
1H21 and did not receive any requests for deferrals during 2Q21.
AFIN's rent collections bottomed at 88% during 2Q20 and swiftly
rebounded in the latter half of the year. Collections along AFIN's
single-tenant Retail portfolio (50% of annualized straight-line
rents [SLR]) were particularly strong during 2020, collecting 94%,
97% and 99% of rents during 2Q20, 3Q20 and 4Q20, respectively.

Tenant Concentration and Credit Quality: Fitch views AFIN's tenant
concentration as a moderate concern that is somewhat mitigated by
its investment grade rated tenancy. AFIN's largest tenant, Sanofi
comprises 6% of rents while AFIN's top five and top 10 largest
tenants account for 26% and 39% of annualized SLR, respectively.
AFIN's tenants are diversified across retail sub-sectors and as of
June 30, 2021 office and distribution properties contributed 9% and
11% of SLR. Investment grade (IG)-rated or implied investment grade
rated tenancy encompass 70% of top 20 tenants and 61% of its
single-asset property portfolio.

More Retail; Less Office: Portfolio Repositioning: Fitch views
AFIN's increasing exposure to retail and decreasing exposure to
office as a credit positive. Fitch expects AFIN will continue to be
a net acquirer during the forecast period and primarily purchase
single-tenant retail properties across service retail industries
including Gas/Convenience, retail banking, health care and
Quick-Service restaurants. As of June 30, 2021, AFIN's acquisition
pipeline totaled $133.4 million, and was completely comprised of
retail properties. Since 2017, 45% of the firm's disposition volume
has been office properties, while 77% and 17% of acquisition volume
has been service retail and traditional retail properties,
respectively.

Externally Managed: Fitch views AFIN's external management
structure as a modest credit negative that could result in
persistent equity valuation discount that challenges executing its
acquisition-led growth strategy within its financial policy
targets. Institutional investors generally favor internally managed
REIT structures given dedicated management and fewer related party
transactions and potential interest conflicts. AFIN is managed by
AR Global, a specialized real estate manager with $12 billion of
assets under management. Positively, AFIN's management agreement
incentivizes adjusted funds for operations per share growth and
equity issuance.

Limited Near-term Lease Maturities Aid Stability: Fitch views
AFIN's weighted average lease term (WALT) of 8.5 years and small
amount of near-term lease expirations as a credit positive. AFIN's
WALT of 8.5 years is lower than the net lease peer average of
approximately 10 years, but high compared to the broader REIT peer
group, including focused office and industrial REITs. As of 2Q21,
3% of leases on single-tenant and 5% of leases on multi-tenant
properties are scheduled to expire through 2023.

Net Lease Mortgage Notes: AFIN's ABS funding program has mixed
implications for AFIN's credit profile. As the buyers are typically
ABS-focused and not traditional commercial real estate lenders,
AFIN has access to an incremental source of capital as compared to
its peers, a credit positive. Moreover, as the structure is more
flexible than CMBS in regard to asset sales and substitutions, it
allows AFIN to re-tenant or dispose of underperforming assets with
greater ease than if held in a CMBS structure, thus better matching
the investment strategy of focusing on non-rated entities. Further,
master funding demonstrates leveragability and contingent liquidity
for the company's portfolio.

Limited Operating History: AFIN's rapid growth and shorter
operating history result in limited comparable performance metrics.
Positively, the company's occupancy and collection rates have been
strong during the coronavirus pandemic, likely aided by its service
retail focus and high percentage of IG-rated tenants. AFIN does not
provide same-store net operating income (SSNOI) growth metrics and
few lease expirations to date result in limited rent spread and
lease retention information.

DERIVATION SUMMARY

AFIN's diversified portfolio with high single-tenant service retail
exposure is generally in line with 'BB+' category net lease peers
as measured by occupancy, tenant exposure. The company's WALT of
8.5 years is lower than the Fitch-rated net lease average of 10
years but high compared to the broader REIT peer group, including
focused office and industrial REITs. Fitch expects SSNOI growth in
line with net lease peers in the low single-digit range through the
forecast period.

AFIN's credit metrics are weaker than service-based retail, net
lease peers Getty Realty Trust (GTY; BBB-/Stable), Four Corners
Property Trust (FCPT; BBB-/Stable) and Essential Properties Realty
Trust (EPRT; BBB-/Stable). AFIN's 'BBB' category peers have
leverage policies ranging from 4.5x-6.0x.

KEY ASSUMPTIONS

-- Low single digit SSNOI growth in fiscal years 2021-2022;

-- Occupancy increases slightly through the forecast period;

-- Acquisitions of approximately $175/$300/$400/$500 million in
    2021, 2022, 2023 and 2024, respectively;

-- Equity issuances of approximately $150/$225/$300/ $350 million
    in 2021, 2022, 2023 and 2024, respectively;

-- Management fee of $42 million in fiscal 2021;

-- $500 million debt issuance in 2021 and 2023.

RATING SENSITIVITIES

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

-- REIT leverage (net debt to recurring operating EBITDA)
    sustaining below 7.0x;

-- Greater demonstrated access to unsecured debt capital;

-- Unencumbered assets to unsecured debt (UA/UD) at or above
    2.0x.

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

-- REIT leverage (net debt to recurring operating EBITDA)
    sustaining above 8.0x;

-- UA/UD sustaining at or below 1.5x;

-- Portfolio operational underperformance with respect to
    occupancy, tenant retention and rent spreads.

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

Strong Liquidity: Fitch estimates AFIN's base case liquidity
coverage at 4.3x through YE 2022, which is strong for the rating.
Fitch's liquidity assumptions include the $500 million senior
unsecured notes that were issued in 4Q21 along with the additional
liquidity provided by the firm's amended and upsized revolver (from
$540 million to $815 million). The company does not engage in
development projects and the triple-net lease nature of the
business does not require material recurring maintenance capex.

The company has established and used at-the-market issuance
programs for common and preferred stock, which Fitch views
favorably. However, AFIN shares currently trade at a discount to
NAV, which could temper equity issuance to fund acquisitions.

Fitch defines liquidity coverage as sources of liquidity divided by
uses of liquidity. Sources include unrestricted cash, availability
under unsecured revolving credit facilities, and retained cash flow
from operating activities after dividends. Uses include pro rata
debt maturities, expected recurring capex, and forecast
(re)development costs.

ISSUER PROFILE

AFIN is an externally managed REIT focusing on acquiring and
managing a diversified portfolio of primarily service-oriented and
traditional retail and distribution-related commercial real estate
properties located primarily in the United States.

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.


AUSJ-MICH LLC: Unsecured Creditors to Recover 10% in Plan
---------------------------------------------------------
Ausj-Mich, LLC, filed with the U.S. Bankruptcy Court for the
Northern District of Mississippi a Disclosure Statement describing
Plan of Reorganization dated October 25, 2021.

The Debtor is a single member limited liability company that
operates in Clarksdale, MS.  Its primary business activity is
operating a full-service restaurant which is doing business as the
Trinity-Lee Bayou Cafe.  A substantial part of its gross receipts
is derived from customers of its restaurants.

The circumstances that gave rise to the filing of this bankruptcy
petition is due to the ongoing pandemic which started in March of
2020 which spoiled the business' plan to reopen its restaurant in
April of 2020.

Ausj-Mich, LLC, is still planning on reopening the restaurant
within the coming months.  Michelyn Burke-Lee and Austin Jones will
personally loan the business $1,029 per month for payments to
secured and unsecured creditors until the restaurant reopens.

Once Ausj-Mich reopens Trinity Lee Bayou Cafe, the business expects
initial monthly gross profits (for lunch only) to average $12,700
per month.  Monthly business expenses are expected to average
approximately $7,000 per month, resulting in an average monthly net
income of $5,700.  Both sales and expenses will increase along with
the expansion of business hours and menu.

Ausj-Mich, LLC, has requested a restructuring of the loan terms
with Southern Bank Capital Partners on the building that houses the
Trinity Lee Bayou Cafe.  The Debtor is proposing a permanent
reduction of the monthly payment to $900 dollars per month to
Southern Bank Capital Partners.

The Plan will treat claims as follows:

     * Class 1 consists of Administrative Claims. All Class 1
expenses and claims for fess will be paid as provided for in future
Court Orders, or as may be agreed upon, except that fees due to the
Office of the United States Trustee will be paid as and when due
until this Case is closed, converted or dismissed. Class 1 is not
impaired.

     * Class 2 Unsecured Priority Claims of Department of Treasury
- Internal Revenue Service.  The IRS claimed 4,398 which 2,107.
The Debtor is proposing to pay the IRS back 100 per month until the
claims is satisfied.  The Debtor expects to satisfy this claim
within 60 months.  Class 2 is not impaired.

     * Class 3 consists of the Secured Claims of Southern Bankcorp
Capital Partners.  Southern Bankcorp holds collateral owned by the
Debtor.  The Southern Bancorp Capital Partners is attached to the
Trinity Lee Bayou Cafe restaurant building of the debtor.  The
Debtor seeks to negotiate a restructuring of the debt with Southern
Bankcorp Partners with a reduce monthly payment and extended
repayment terms and will supplement the treatment of Southern
Bankcorp Capital Partners prior to the time the Disclosure
Statement is actually heard and/or approved. Class 3 is impaired.

     * Class 4 consists of the Secured Claim of Harbor Touch –
Shift 4 Payments. Shift 4 Payments is claiming that the past due
balance of their claim is $7,648. The Debtor is proposing to return
the equipment and that the remaining balance be discharged.  Class
4 is impaired.

     * Class 5 consists of General Secured Claims. General secured
creditors filing proof of claim will received 10% of claim amount.
Class 5 is impaired.

     * Class 6 consists of General Unsecured Claims . General
unsecured creditors filing proof of claim will receive 10% of claim
amount. Class 6 is impaired.

A full-text copy of the Disclosure Statement dated Oct. 25, 2021,
is available at https://bit.ly/3CwIYjY from PacerMonitor.com at no
charge.

The Debtor is represented by:

     D. Dewayne Hopson, Jr., Esq.
     Hopson Law Group
     601 Martin Luther King BLVD
     Clarksdale, MS 38614
     Tel: (662) 624-4100
     Fax: (662) 621-9197
     E-mail: dewaynehopson@hopsonlawfirm.net

                          AUSJ-MICH LLC

AUSJ-MICH LLC filed a Chapter 11 bankruptcy petition (Bankr. N.D.
Miss. Case No. 21-10832) on April 28, 2021, listing as much as
$500,000 in both assets and liabilities.  Judge Jason D. Woodard
oversees the case.  The Debtor is represented by D. Dewayne Hopson
Jr., Esq., at Hopson Law Group.


B. AVERY SALON: Unsecureds Will Get 100% of Claims in Plan
----------------------------------------------------------
B. Avery Salon & Barbershop, LLC, filed with the U.S. Bankruptcy
Court for the Western District of Texas a Plan of Reorganization
for Small Business dated Oct. 22, 2021.

The filing of Debtor's bankruptcy case was precipitated by a series
of unfortunate events.  The initial pandemic had a significant
impact on the salon industry, and this impact cause the Debtor to
seek out Merchant Cash Advances to continue operations.  The nature
of the Merchant Cash Advances resulted in a material bleed of the
Debtor's resources, reaching withrawals of almost $2,000.00 per day
by the holders.  The Debtor filed for bankruptcy to manage its debt
and establish a reasonable reorganization of payment.

The Plan proponent's financial projections show that the Debtor
will have Projected Disposable Income of around $1,360 to $1,610,
with expected increase in year 2 after satisfaction of secured
creditor and settlement payments.  The Debtor does not expect to
have earnings in excess of the payouts provided in the Plan.

This Plan of Reorganization proposes to pay Creditors of the Debtor
from future Disposable Income.

Non-priority unsecured creditors holding allowed claims will
receive 100% payment by monthly pro-rata distribution through
Potential Disposable Income.  This Plan also provides for the
payment of administrative claims.

Class 4 contains all nonpriority unsecured claims with estimated
claims total approximately $92,595.  Class 4 is impaired by the
Plan.  All non-priority unsecured creditors in Class 3 shall
receive distributions of Potential Disposable Income after
distribution to Creditors higher in priority between unsecured
creditors on a pro-rata basis.

Class 5 consists of equity interests of the Debtor.  Principal
Benjamin Avery Pineda has equity holder status. Class 5 is not
impaired by the Plan.  The Equity Holder is not entitled to further
compensation beyond retention of business operation.

The Debtor will continue to operate and provide salon and barber
services.

A full-text copy of the Plan of Reorganization dated October 22,
2021, is available at https://bit.ly/3GAGqnk from PacerMonitor.com
at no charge.

Debtor's Counsel:

     Heidi McLeod, Esq.
     Heidi McLeod Law Office, PLLC
     3355 Cherry Ridge, Ste. 214
     Tel: (210) 853-0092
     Fax: (210) 853-0129
     Email: heidimcleodlaw@gmail.com

                  About B. Avery Salon & Barbershop

B. Avery Salon & Barbershop, LLC, filed a petition for Chapter 11
protection (Bankr. W.D. Texas Case No. 21-50924) on July 28, 2021,
listing as much as $50,000 in assets and as much as $500,000 in
liabilities.  Benjamin Avery Pineda, owner, signed the petition.  

Judge Ronald B. King oversees the case.

Heidi McLeod Law Office, PLLC, and Mendoza & Associates, LLC, serve
as the Debtor's legal counsel and accountant, respectively.


BANK OZK: Moody's Gives 'Ba2(hyb)' Rating to Preferred Stock
-------------------------------------------------------------
Moody's Investors Service has assigned a Ba2 (hyb) rating to
noncumulative preferred stock issued by Bank OZK.

Assignments:

Issuer: Bank OZK

Pref. Stock Non-cumulative (Local Currency), Assigned Ba2 (hyb)

RATINGS RATIONALE

The assigned Ba2(hyb) rating on the preferred stock incorporates
Bank OZK's baa2 standalone baseline credit assessment (BCA) and the
instrument's dividend features and follows Moody's typical notching
practices for US regional banks resulting from the application of
its advanced loss-given-failure analysis. Moody's ratings on Bank
OZK also reflect its consistent balance sheet strengths, even
throughout the coronavirus pandemic-induced downturn, and its
ability to generate sound profitability despite the higher credit
provision expenses that were recognized in 2020. Bank OZK maintains
above peer average capitalization and low problem loans and net
charge-offs. The bank's profitability benefits from an above peer
average net interest margin and excellent operating efficiency.
These credit strengths are reduced by the risks stemming from its
high commercial real estate (CRE) concentration, including a large
national construction component, and Moody's expectation that the
bank's ratio of tangible common equity to risk-weighted assets will
likely decline moderately from its current elevated level.

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

The ratings could be upgraded following a significant reduction of
the CRE concentration relative to total loans and TCE. However,
Moody's considers this unlikely to materialize over the next 12-18
months given the size and importance of the Real Estate Specialties
Group (RESG) to the Bank OZK franchise.

Evidence of weakening underwriting standards, particularly within
RESG, capitalization levels below same-rated peers, or significant
reversal of enhancements to its core deposit base could lead to a
BCA and ratings downgrade.

The principal methodology used in this rating was Banks Methodology
published in July 2021.


BLACKSTONE VALLEY: S&P Alters Outlook to Stable, Affirms 'BB+' ICR
------------------------------------------------------------------
S&P Global Ratings revised the outlook to stable from negative and
affirmed its 'BB+' issuer credit rating on Rhode Island Mayoral
Academy Blackstone Valley (Blackstone Valley Prep, or BVP).

"The outlook revision reflects our view of BVP's improved financial
profile and diminished financial risk regarding upcoming building
project, which was delayed partly as a result of the pandemic and
did not weaken the school's debt metrics or unrestricted reserves
as expected," said S&P Global Ratings credit analyst David Holmes.

S&P said, "We view the risks posed by COVID-19 to public health and
safety as an elevated social risk for all charter schools under our
environmental, social, and governance factors. We believe this is a
social risk for BVP given potential decreases in state funding
appropriations, which the school depends on as the primary source
of revenue though near-term expectations reflect stable enrollment
and positive state funding, which, in our view, mitigate near-term
risk. Despite the elevated social risk, the academy's environmental
and governance risk are in line with our view of the sector."



BOSTON SCIENTIFIC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on October 14, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Boston Scientific Corporation.

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



BOUCHARD TRANSPORTATION: Billybey Wins $34,000 in Counsel Fees
--------------------------------------------------------------
The United States District Court for the Southern District of New
York issued a Memorandum Order dated October 25, 2021, in the case
captioned BILLYBEY MARINA SERVICES, LLC, Plaintiff, v. BOUCHARD
TRANSPORTATION CO., INC., et al., Defendants, No.
1:20-cv-04922-LTS-JLC (S.D.N.Y.), awarding the Plaintiff $34,470.00
in attorneys' fees.

The Complaint alleged that, after the Defendants' docking permits
had expired, the Defendants improperly held over and failed to
vacate their berths.  The Plaintiff sued the Defendants for breach
of contract. On November 24, 2020, the parties entered into a
settlement agreement providing, in relevant part, the payment of
attorneys' fees: "In the event of any legal action between or among
the Parties arising out of or in relation to this Agreement, or to
enforce this Agreement, the prevailing Party in such action shall
be entitled to recover all of its costs and expenses, including
reasonable attorneys' fees."

A full-text copy of the decision is available at
https://tinyurl.com/ms35ppky from Leagle.com.

                   About Bouchard Transportation

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

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

Judge David R. Jones oversees the cases.

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

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



BOY SCOUTS: Says State Insurance Suits Should Remain Stayed
-----------------------------------------------------------
The Boy Scouts of America asked a Delaware bankruptcy judge on
Thursday, October 28, 2021, to reject a motion by insurance
carriers to unpause a pair of state coverage actions, saying it
would be a needless distraction at a crucial juncture in its
Chapter 11 case.

In its objection, the Boy Scouts argued that the court should
reject the motion by Allianz Global Risks US Insurance Company, et
al., to lift the bankruptcy stay, saying that otherwise it will be
forced to engage in state court actions in Illinois and Texas while
it prepares for the January confirmation hearing of its Chapter 11
plan.

"The Allianz Insurers' motion for relief from the automatic stay is
a transparent
attempt to gain leverage in the Debtors' chapter 11 cases.
Pursuant to a stipulation between the parties, certain state court
actions pending in Illinois  and Texas were stayed shortly after
commencement of the chapter 11 cases.  These actions have remained
stayed for the past nineteen months.  Suddenly, in the compressed
run-up to confirmation, the Allianz Insurers have requested that
the Court lift the automatic stay to permit the State Court Actions
to proceed", the Debtors said in their objection.

"As the Court is aware, the Debtors are on an extraordinarily
expedited confirmation timeline.  The contentious nature of these
chapter 11 cases has caused the Debtors' estates to incur
significant professional fees and has continued to hamper the BSA's
ability to recruit members and solicit donations.  It is imperative
that the Debtors move to confirmation in the first quarter of 2022.
Recognizing the urgency of the situation, the Court set January
24, 2022 for the confirmation hearing and required all discovery to
be completed in three months.  Lifting the automatic stay at this
juncture would force the Debtors to litigate in three different
forums—the two state-court insurance-coverage actions in Illinois
and Texas and these chapter 11 cases in this Court.  This
multi-front endeavor would not only distract from the Debtors'
efforts to reorganize at the most critical time in these cases, but
it would also deplete the limited remaining resources of the
Debtors," Boy Scouts of America added.

The Official Committee of Unsecured Creditors joined in the
Debtors' objection.

"Nearly nineteen months after the Debtors filed for bankruptcy,
these Chapter 11 Cases are finally moving towards a confirmation
hearing, and, hopefully, a successful conclusion.  The Allianz
Motion represents  a clear attempt to  undermine that progress.
The Debtors' general unsecured creditors have waited long enough
for a resolution of their claims -- they should not have to wait
any longer," the Creditors' Committee said.

                   About Boy Scouts of America

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

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

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

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

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


CALPLANT I: Has Final OK on Cash Collateral Use, $30MM DIP Bond
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware has
authorized CalPlant I Holdco, LLC and affiliates to, among other
things, use cash collateral and obtain postpetition financing on a
final basis.

Following entry of the Interim Order, the Debtors issued a senior,
secured, priming debtor-in-possession bond pursuant to the terms,
conditions, and provisions of the Interim Order and the DIP
Facility Documents in the amount of $7,200,000.  With the entry of
the Final Order, the Debtors will issue an additional DIP Bond in
an aggregate amount of $30,200,000.

The Debtors will use the proceeds of the DIP Bonds solely in
compliance with the budget and as expressly set forth in the Final
Order, including to make the Initial and Final Bridge Loan
Repayments.

BOKF, NA is the successor bond trustee under the Senior Indenture
and the successor collateral agent under the Collateral Agency
Agreement.  It is also the trustee under the DIP Indenture.

CalPlant I, LLC is obligated to the Secured Party for the benefit
of the beneficial holders of the tax-exempt Senior Bonds,
authorized and issued by the California Pollution Control Financing
Authority, including the (i) $228,165,000 California Pollution
Control Financing Authority Solid Waste Disposal Revenue Bonds
(CalPlant I Project) Series 2017 (AMT) (Green Bonds) and (ii)
$42,000,000 California Pollution Control Financing Authority Solid
Waste Disposal Revenue Bonds (CalPlant I Project) Series 2020 (AMT)
(Green Bonds), which were issued pursuant to the Indenture, dated
as of June 1, 2017 between the CPCFA and the Senior Trustee.

As of the Petition Date, the amounts due and owing by CalPlant with
respect to the Senior Bonds and the obligations under the Senior
Bond Documents are:

     a. unpaid principal on the Senior Bonds in the amount of
$270,165,000;

     b. accrued but unpaid interest on the Senior Bonds in the
amount of $31,937,679 as of October 4, 2021; and

     c. unliquidated, accrued, and unpaid fees and expenses of the
Secured Party and its professionals incurred through the Petition
Date. Such amounts, when liquidated, will be added to the aggregate
amount of the Senior Bond Claim.

The Debtors acknowledge and agree that prior to the Petition Date,
they experienced an acute liquidity crisis requiring third-party
funding to operate in the weeks leading up to filing the Chapter 11
Cases. The Debtors approached the Secured Party and requested an
emergency loan sufficient to fund the liquidity needs of the
Debtors with respect to the period prior to the Petition Date. The
Secured Party agreed to provide a $4,100,000 emergency loan through
a release of certain reserve funds held by the Senior Trustee to
bridge the Debtors into an orderly commencement of the Chapter 11
Cases.

The Debtors acknowledge and agree that the Bridge Loan Obligations
are fully secured by the Prepetition Senior Bond Liens. Due to the
nature of the Bridge Loan, the Debtors agreed that the Bridge Loan
Obligations would be paid in full from the DIP Facility, with half
($2,050,000) being repaid from the proceeds of the Initial DIP Bond
following entry of the Interim Order, and the remainder
($2,050,000) being repaid from the proceeds of a subsequent DIP
Bond following entry of the Final Order.

UMB Bank, N.A. is the bond trustee under the Subordinate Indenture.
CalPlant is obligated to the Subordinate Trustee for the benefit
of the beneficial holders of the tax-exempt 2019 Subordinate Bonds,
authorized and issued by the CPCFA, including the $73,685,000
California Pollution Control Financing Authority Solid Waste
Disposal Revenue Bonds (CalPlant I Project) Series 2019 Subordinate
Bonds (AMT), which were issued pursuant to the Indenture, dated as
of August 1, 2019 between the CPCFA and the Subordinate Trustee.

As of the Petition Date, the amounts due and owing by CalPlant with
respect to the 2019 Subordinate Bonds and the obligations under the
Subordinate Indenture, the  Subordinate Loan Agreement, and all
Senior Bond Documents other than the Senior Indenture and the
Senior Loan Agreement are:

     a. unpaid principal on the 2019 Subordinate Bonds in the
amount of $73,685,000;

     b. accrued but unpaid interest on the 2019 Subordinate Bonds
in the amount of $4,666,716.67 as of October 4, 2021; and

     c. unliquidated, accrued, and unpaid fees and expenses of the
Subordinate Trustee and its professionals incurred through the
Petition Date. Such amounts, when liquidated, shall be added to the
aggregate amount of the Subordinate Bond Claim.

As security for the repayment of the DIP Bonds and the obligations
under the DIP Facility Documents, the DIP Trustee is granted valid,
binding, enforceable, and perfected first priority mortgages,
pledges, liens, and security interests in all currently owned or
hereafter acquired property and assets of the Debtors.

The Postpetition Liens are in addition to the superpriority
administrative expense claim, and pursuant to sections 364(c) and
364(d) of the Bankruptcy Code, will (a) be valid, binding,
continuing, enforceable, fully-perfected, senior, and priming on
all Postpetition Collateral, and (b) be and remain senior to the
Prepetition Secured Bond Liens and the Rollover Liens and
Supplemental Liens granted to the Collateral Agent and the Other
Lienholders as adequate protection.

The DIP Bonds will have the status of a superpriority
administrative expense claim  pursuant to section 364(c)(1) of the
Bankruptcy Code.

As adequate protection for the use of Cash Collateral, the
Collateral Agent and the Other Lienholders will continue to have
valid, binding, enforceable, and perfected additional and
replacement mortgages, pledges, liens, and security interests in
all Postpetition Collateral and the proceeds, rents, products, and
profits therefrom, whether acquired or arising before or after the
Petition Date, to the same extent, priority, and validity that
existed as of the Petition Date.

As additional adequate protection for any Diminution, the
Collateral Agent and the Other Lienholders will each have a valid,
perfected, and enforceable continuing supplemental lien on, and
security interest in, all of the assets of the Debtors of any kind
or nature whatsoever within the meaning of section 541 of the
Bankruptcy Code.

As additional adequate protection for any Diminution, the
Collateral Agent and the Other Lienholders will each receive a
superpriority expense claim allowed under section 507(b) of the
Bankruptcy Code.

The DIP Bond accrues interest at the rate of 9.5% per annum as of
the date of its funding (i.e., within four business days of entry
of the Interim Order and the Final Order, respectively), which
interest shall be due and payable commencing on December 1, 2021,
and continuing on the first day of every month thereafter.  Upon
the occurrence of an Event of Default that has not been waived by
the DIP Trustee, the DIP Bonds shall accrue interest at a default
rate of interest equal to 2% over the Applicable Rate.

A $15,000 settlement agent fee with respect to the DIP Bond issued
under the Final Order will be paid to BOKF, NA as settlement agent.
A $6,500 annual trustee fee is to be paid to the DIP Trustee
(which was paid under the Interim Order).

The unpaid principal, interest, and any other obligations owed with
respect to the DIP Bonds shall be due and payable on termination of
the DIP Bonds or the Debtors' access to cash collateral.

A copy of the order is available at https://bit.ly/3CB1Oq8 from
PacerMonitor.com.

                          About CalPlant

CalPlant I, LLC -- http://www.eurekamdf.com/-- is a Northern
California-based company focused on manufacturing
sustainably-sourced building products, including the creation of
the world's first no-added-formaldehyde, rice straw-based medium
density fiberboard, Eureka MDF.  CalPlant and its predecessor
company, CalAg, LLC, have spent many years researching, developing,
and patenting a process to make high-quality MDF using annually
renewable rice straw as the feedstock, the disposal of which has
posed environmental issues in California for decades.

CalPlant I and CalPlant I Holdco, LLC sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 21-11302) on Oct. 5, 2021.  The cases
are handled by Honorable Judge John T. Dorsey.

CalPlant I Holdco listed up to $100 million in assets and up to
$50,000 in liabilities as of the bankruptcy filing while CalPlant I
listed as much as $500 million in both assets and liabilities.

The Debtors tapped Morrison & Foerster, LLP as bankruptcy counsel;
Morris James, LLP as local bankruptcy counsel; and Paladin
Management Group as financial advisor.  Prime Clerk, LLC is the
claims and noticing agent.

BOKF, NA as DIP Trustee and Secured Party, is represented by:

     Miyoko Sato, Esq.
     William Kannel, Esq.
     Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
     One Financial Center
     Boston, MA 02111
     Email: Msato@mintz.com
            Wkannel@mintz.com



CALPLANT: Court Okayed Increase of Bankruptcy Loan to $37.4 Mil.
----------------------------------------------------------------
Becky Yerak of MarketWatch reports that CalPlant I LLC won final
court approval for a bigger bankruptcy financing package, an
increase to $37.4 million from $30.1 million.

Following entry of the interim order approving the DIP financing on
Oct. 7, 2021, the Debtors issued a senior, secured, priming
debtor-in-possession bond in the amount of $7,200,000.

On Oct. 27, the Debtors won final approval of the DIP financing and
were authorized to issue an additional DIP Bond in an aggregate
amount of $30,200,00.

As of the Petition Date, the Debtors had an aggregate principal
amount of  $343.85 million of funded indebtedness outstanding, plus
$36.39 million in accrued interest, plus incremental default
interest, reimbursable costs and expenses.  This funded debt was
incurred to finance the construction and operation of the Debtors'
plant in  Willows, California.

                     About CalPlant I LLC

CalPlant I LLC is a Northern California-based company focused on
manufacturing sustainably-sourced building products, including the
creation of the world's first no-added-formaldehyde, rice
straw-based medium density fiberboard, Eureka MDF.

CalPlant and its predecessor company, CalAg, LLC, have spent many
years researching, developing, and patenting a process to make
high-quality MDF using annually renewable rice straw as the
feedstock, the disposal of which has posed environmental issues in
California for decades.  CalPlant -- http://www.eurekamdf.com/--
is the world's first commercial-scale manufacturer of
no-added-formaldehyde, rice straw-based MDF.

CalPlant I Holdco, LLC, and CalPlant I, LLC, sought Chapter 11
protection (Bankr. D. Del. Case No. 21-11302 and 21-11303) on Oct.
5, 2021.  The cases are handled by Honorable Judge John T. Dorsey.

CalPlant I Holdco estimated $50 million to $100 million in assets
and up to $50,000 in liabilities as of the bankruptcy filing.
CalPlant I, LLC, estimated $100 million to $500 million in assets
and liabilities.

The Debtors tapped MORRISON & FOERSTER LLP as bankruptcy counsel;
MORRIS JAMES LLP, as local bankruptcy counsel; and PALADIN
MANAGEMENT GROUP as financial advisor. PRIME CLERK LLC is the
claims agent.


CARESTREAM DENTAL: Moody's Cuts CFR to B3 & Rates 1st Lien Loan B2
------------------------------------------------------------------
Moody's Investors Service downgraded Carestream Dental Technology,
Inc.'s, Corporate Family Rating to B3 from B2, the Probability of
Default Rating to B3-PD from B2-PD. Moody's also assigned new B2
and Caa2 ratings to the new senior secured first lien credit
facility (consisting of a term loan and a revolver) and senior
secured second lien term loan respectively. For the new debt,
Carestream Dental Technology, Inc. and its sister company within
the credit group (Carestream Dental, Inc.) will be co-borrowers.
The outlook remains stable.

This rating action follows the company's announcement of a complete
refinancing of its capital structure, including a $510 million
dividend to shareholders. Carestream Dental will raise new money
through $695 million and $260 million senior secured first and
second lien term loans, respectively. Proceeds from the new
financing along with approximately $32 million in internal cash
will also be used to repay approximately $460 million of existing
term loans and transaction fees.

The downgrade of the company's corporate family rating reflects the
material increase in financial leverage. Moody's expects the
company's debt/EBITDA will be around 7.3 times (proforma for this
transaction), up from approximately 4.3 times for the LTM period
ended June 31, 2021.

Governance risk considerations are material to the rating. Moody's
views the use of incremental debt to fund shareholder dividends as
an aggressive financial policy. Moody's recognizes that the company
will maintain very good liquidity and will generate positive free
cash flow in the next 1-2 years, which moderates the risks from
increased leverage.

Ratings downgraded:

Issuer: Carestream Dental Technology, Inc.

Corporate Family Rating, downgraded to B3 from B2

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

Ratings assigned:

Issuer: Carestream Dental Technology, Inc.

Proposed $100 million senior secured first lien revolver due 2026,
assigned B2 (LGD3)

Proposed $695 million senior secured first lien term loan due
2028, assigned B2 (LGD3)

Proposed $260 million senior secured second lien term loan due
2029, assigned Caa2 (LGD5)

Outlook Actions:

Issuer: Carestream Dental Technology, Inc.

Outlook, remains stable

RATINGS RATIONALE

Carestream Dental's B3 Corporate Family Rating reflects Moody's
expectations that the company's leverage after the refinancing
transaction will approach 7.3 times on pro forma basis as of June
30, 2021 The rating also reflects the company's limited scale and
significant competition from larger firms, many of which have
substantially greater resources. The company benefits from its good
market position in the digital dental equipment business, and the
positive longer-term trends for dental services. Carestream
Dental's credit profile is also bolstered by its dental practice
management software segment, which provides stable earnings and
cash flows given the essential nature of the product and high
switching costs for its clients.

The rating also reflects the company's very good liquidity profile
with total liquidity of ~20 million in cash and full access to a
$100 million revolving credit facility post refinancing
transaction.

The stable outlook reflects the company's very good liquidity,
stable operations and ability to manage financial leverage down in
6.0x-7.0x range in the next 12-18 months.

The new credit facilities are expected to provide covenant
flexibility that if utilized could negatively impact creditors.
Notable terms include the following: (1)The proposed first lien
credit facility contains incremental facility capacity not to
exceed the greater of $145.0 million and an equal amount of the
corresponding EBITDA, plus an unlimited amount up to 4.75x
consolidated first lien leverage Ratio; no portion of the
incremental may be incurred with an earlier maturity than the
initial term loans. (2) There are no express "blocker" provisions
which prohibit the transfer of specified assets to unrestricted
subsidiaries; such transfers are permitted subject to carve-out
capacity and other conditions; (3) Non-wholly-owned subsidiaries
are not required to provide guarantees; dividends or transfers
resulting in partial ownership of subsidiary guarantors could
jeopardize guarantees, with no explicit protective provisions
limiting such guarantee releases; and (4) There are no express
protective provisions prohibiting an up-tiering transaction.

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

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

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

Ratings could be upgraded if the company continues to demonstrate
growth in sales while maintaining its high margins, indicating it
continues to be a successful standalone company. Quantitatively,
ratings could be upgraded if debt/EBITDA is sustained below 6 times
while maintaining good liquidity.

Ratings could be downgraded if the company's operating performance
deteriorates, liquidity erodes, or free cash flow is negative for a
sustained period.

Headquartered in Atlanta, GA, Carestream Dental is a manufacturer
of dental imaging systems and a provider of dental practice
management software. The company is owned by affiliates of Clayton,
Dubilier & Rice and CareCapital Advisors. Revenues are
approximately $454 million.

The principal methodology used in these ratings was Medical
Products and Devices published in October 2021.


CARESTREAM DENTAL: S&P Affirms 'B' ICR on Dividend Recapitalization
-------------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on
Atlanta-based dental equipment manufacturer and software provider
for dental practices Carestream Dental Technology Parent Ltd.
(CSD). The outlook remains stable.

S&P said, "We assigned our 'B' issue-level and '3' recovery ratings
to the proposed first-lien facility, composed of a revolving credit
facility and first-lien term loan. We also assigned our 'CCC+'
issue-level and '6' recovery ratings to the proposed second-lien
term loan. The '3' recovery rating on the first-lien debt indicates
our expectation for meaningful (50%-70%; rounded estimate: 60%)
recovery and '6' recovery rating on the second-lien debt indicates
negligible (0%-10%; rounded estimate: 0%) recovery in the event of
default.

"The stable outlook reflects our expectation that adjusted leverage
will remain below 8x and free cash flow to debt will remain above
3%, supported by recovery from the COVID-19 pandemic, cost cutting,
and the introduction of new products.

"CSD's dividend recapitalization weakens credit metrics but is
generally in line with our expectations given the company's
financial sponsor ownership.CSD intends to use the proceeds of the
proposed $955 million issuance to refinance $460 million in debt
and distribute approximately $510 million as a dividend to
shareholders. The transaction will significantly increase funded
leverage to about 7x-8x in 2022, compared with about 3.5x by the
end of the third quarter of 2021. However, given strong
year-to-date performance, we anticipate CSD's leverage will remain
within the 8x threshold commensurate with the rating. We expect
fiscal 2021 results to be above our previous expectations for the
second year in a row, mostly driven by faster recovery from the
pandemic and adjusted EBITDA expansion from cost savings. We expect
revenue in 2021 to increase by 10%-12% compared to 2019. We believe
dental offices resumed their capital renewal spending and we expect
that CSD's recent product launches (i.e., its new intra-oral
scanner launched this year) should support revenue growth in its
technology segment. In addition, the company's focus on cloud-based
solutions in its dental practice management software (DPMS) segment
should drive higher revenue growth compared to prior years. Since
its spin-off in 2017, CSD has relied on internal research and
development and spent less than $10 million on mergers and
acquisitions (M&A). We believe the company's M&A policy will
continue to be moderate and will have a limited impact on
leverage.

"We believe CSD's cost savings implemented in 2020 will continue to
benefit operating margins. The company's adjusted EBITDA margin as
of the end of the third quarter of 2021 expanded by about 800 basis
points (bps) to about 31% from about 23% at the end of the third
quarter of 2020. While not all of these cost cuts will be
permanent, we expect the company to sustain adjusted EBITDA margins
of at least 27% in the next few years. This is despite a potential
increase in costs related to the resumption of sales and marketing
activities partially suspended during the pandemic or potential
global supply chain disruption or wage inflation.

"We believe the large increase in free operating cash flow will
allow CSD to absorb the cost of the new debt.We expect the interest
expenses to increase to about $60 million in 2022 from $35 million
in 2020 because of the dividend recapitalization. At the same time,
we believe the company can absorb higher interest through its
improved cash flow generation, as seen in the increase in free cash
flow to about $82 million in the last 12 months ended Sept. 30,
2021. Although we anticipate higher interest and working capital
outflows will reduce CSD's free cash flow in 2022, we expect the
company to generate at least $30 million of free cash flow and
sustain the ratio of free cash flow to debt of at least 3%."

The company's small scale, narrow operating focus, and competitors
with substantially greater financial capacity constrain its
business profile.

CSD's revenue base is relatively small (about $450 million). Its
main competitors (Dentsply Sirona Inc., Envista Holdings Corp., 3M
Co., Henry Schein Inc., and Patterson Cos. Inc.) have larger market
presence and financial strength. These characteristics are only
partially offset by a good market position, broad customer base and
diversified distribution channels (with a large portion of sales
conducted directly to end customers), decent recurring revenues
stemming from equipment maintenance and DPMS services, and our
expectation for mid-single-digit percent growth opportunities in
both segments.

S&P said, "The stable outlook on CSD reflects our expectation that
adjusted leverage will remain below 8x and free cash flow to debt
will remain above 3%, supported by recovery from the pandemic, cost
cutting, and the introduction of new products.

"We could consider lowering the rating if we expect adjusted debt
to EBITDA to exceed 8x and free cash flow to debt to decline below
3% on a sustained basis." This scenario could occur if:

-- Operating performance materially underperforms S&P's
expectations because pricing pressure stemming from intensifying
competition causes EBITDA margin to contract by at least 500 basis
points (bps) relative to its 2022 forecast; or

-- The company pursues an additional debt-funded dividend or
acquisition.

S&P said, "Although unlikely after the proposed dividend
recapitalization transaction, we could consider raising the rating
if we expect adjusted debt to EBITDA sustained below 5x. We do not
anticipate CSD will achieve these metrics in the coming 24 months.
In addition, if it does, we will likely view a leverage reduction
as temporary, given CSD's financial sponsor ownership."



CHARTER COMMUNICATIONS: Egan-Jones Keeps BB Sr. Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on October 11, 2021, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Charter Communications, Inc.

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



CLAIRMONT PLACE: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Clairmont Place Condominium Association, Inc.
        2100 Clairmont Lake
        Decatur, GA 30033

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Northern District of Georgia

Case No.: 21-58123

Debtor's Counsel: Shayna Steinfeld, Esq.
                  STEINFELD & STEINFELD, PC
                  11B Lenox Pointe, NE
                  Atlanta, GA 30324
                  Tel: 404-636-7786
                  E-mail: shayna@steinfeldlaw.com

Total Assets: $596,267

Total Liabilities: $4,221,177

The petition was signed by Gatra Mallard, president, Board of
Directors.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/NYPOYWQ/Allison_Rutland_Soulen__ganbke-21-58123__0001.0.pdf?mcid=tGE4TAMA


CONNEAUT LAKE: PA Atty General Office Weighs In on Purchase
-----------------------------------------------------------
Keith Gushard of Meadville Tribune reports that according a filing
made Monday, October 25, 2021, by the Pennsylvania Office of
Attorney General, U.S. Bankruptcy Court for Western Pennsylvania
has no jurisdiction whether the purchase agreement of Conneaut Lake
Park may have been violated.

Even if U.S. Bankruptcy Court were to find it still has
jurisdiction, residents and homeowners within the amusement park
who want that court to intervene do not have standing in the case
under Pennsylvania law, the filing said.

In September 2021, residents and property owners within Conneaut
Lake Park wrote U.S. Bankruptcy Court Judge Jeffery Deller alleging
Keldon Holdings LLC violated its purchase agreement of the park.
Keldon Holdings LLC bought the park from Trustees of Conneaut Lake
Park for $1.2 million on March 2 at a U.S. Bankruptcy Court hearing
before Deller.

Deller subsequently ordered Trustees of Conneaut Lake Park and
Keldon Holdings to file responses to the allegations. The
Pennsylvania Office of Attorney General also was invited to file a
written response as the state has the ability to protect persons
who are legally unable to act on their own behalf.

Trustees of Conneaut Lake Park is the nonprofit corporation that
oversaw the amusement park's operations. Trustees filed for federal
Chapter 11 bankruptcy protection in December 2014 to reorganize its
debts and needed U.S. Bankruptcy Court approval for any sale.

In September 2016, Bankruptcy Court approved Trustees Chapter 11
which included the ability of Pennsylvania, through the Office of
Attorney General, to enforce a preexisting "charitable use
restriction" that applied to specific parcels of property, and file
to file suit to ensure charitable assets were not improperly
diverted from their charitable purpose.

Bankruptcy Court's approval of the sale required public access to
the park's property to continue. Parts of the property have deed
restrictions requiring it to be open for use by the general
public.

The sale to Keldon included the amusement park and its rides, water
park, beach area, Hotel Conneaut, Camperland campground, and any
active leases on assets such as the hotel and the park's water
system.

The filing from Attorney General Josh Shapiro's office points out
in the sales agreement between Trustees to Keldon, Keldon
acknowledged the property was subject to a "public use" provision
in the deed, which said:

"In Trust, Nevertheless, for the use of the general public forever,
subject, however, to the rules and regulation for the use of said
land to be known as 'Conneaut Lake Park' as may be made from
time-to-time by the Trustees of Conneaut Lake Park, Inc., and their
successors; And Further specifically, in part for use as a public
amusement park and the like, and in part for use as a public park
with open parkland and the like, and in part for use of public
buildings and the like, forever; And Further, in addition
specifically, in part for public access to and use of Conneaut Lake
and the lake shore, for swimming and boating and the like, forever;
And Further, for other like and similar and related public
purposes; all forever."

The sales agreement also included language that any legal action to
resolve a dispute under the terms of sales agreement would be filed
in Crawford County court, according to the attorney general's
filing.

The attorney general's filing notes Trustees Chapter 11 bankruptcy
was closed by Bankruptcy Court on July 7, 2021.

Letters sent to Bankruptcy Court in September from residents and
homeowners in the park claim access to their properties has been
restricted by Keldon erecting fences across rights of way.
Residents and homeowners also claimed problems with water utilities
and streets.

However, the attorney general's filing states the residents can't
ask Bankruptcy Court to enforce the requirements of Pennsylvania
law just because the the requirements were reflected in the order
approving the sale of the park to Keldon.

"Indeed, the Agreement approved by the (Bankruptcy) Court
specifically declared that 'any dispute' arising thereunder would
need to be 'maintained in a court of competent jurisdiction'
sitting in Crawford County," according to the attorney general's
filing. "If the (Bankruptcy) Court were to adopt the interpretation
of its order advanced by the residents, there would be no
conceivable end to its jurisdiction to oversee the implementation
and enforcement of state law at Conneaut Lake Park."

The attorney general's filing states the sales agreement between
Trustees and Keldon does not give the residents any standing in
federal Bankruptcy Court as they are not parties to it.

"The terms of the agreement are governed by Pennsylvania law," the
filing states. "Under Pennsylvania law, an individual who is not a
party to a contract cannot enforce its provisions without showing
that both contracting parties intended for that individual to be a
third-party beneficiary."

The filing states "because the residents have not shown that
Trustees and Keldon intended to provide them with enforceable
contractual rights at the time of the agreement’s execution, they
would not be entitled to relief even if this (Bankruptcy) Court did
have jurisdiction to consider their arguments."

The filing adds Pennsylvania will continue to monitor the situation
involving the park "to ensure charitable assets are not improperly
diverted from the charitable purposes reflected in the deed, the
(sales) agreement and this (Bankruptcy) Court's order approving the
transfer of those assets from the Debtor (Trustees) to Keldon."

The filing said if legal action becomes necessary in the future,
Pennsylvania will file and conform with applicable legal
requirements.

                    About Conneaut Lake Park

Conneaut Lake Park is a summer amusement resort, located in
Conneaut Lake, Pennsylvania.

Trustees of Conneaut Lake Park, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. W.D. Pa. Case No. 14-11277) in Erie, Pennsylvania,
on Dec. 4, 2014. The case is assigned to Judge Thomas P. Agresti.

The Debtor estimated assets and debt of $1 million to $10 million.

Trustees of Conneaut Lake Park filed for bankruptcy protection less
than 20 hours before the Crawford County amusement park was
scheduled to go to sheriff's sale for almost $930,000 in back taxes
and related fees.

The Debtor tapped George T. Snyder, Esq., at Stonecipher Law Firm,
in Pittsburgh, as counsel.


CRAVE BRANDS: Court OKs $55,000 Fees, Expenses for Trustee
----------------------------------------------------------
The United States Bankruptcy Court for the Northern District of
Illinois, Eastern Division, issued on October 25, 2021, its
findings of fact and conclusions of law in support of the order
awarding to Matthew Brash, Subchapter V Trustee, for allowance and
payment of interim compensation and reimbursement of expenses in
the total amount of $55,163.95.  A full-text copy of the Court's
decision is available at https://tinyurl.com/ywpr5mud from
Leagle.com.

                        About Crave Brands

Crave Brands LLC, a company based in Chicago, Ill., sought
protection under Chapter 11 of the U.S. Bankruptcy Code (Bankr.
N.D. Ill. Case No. 21-04729) on April 9, 2021.  In the petition
signed by Steve Karfaridis, manager, the Debtor disclosed total
assets of up to $50,000 and liabilities of up to $10 million.

Judge Timothy A. Barnes oversees the case.  

Matthew Brash is the Subchapter V trustee appointed in the Debtor's
bankruptcy case.

David A. Warfield, Esq., at Thompson Coburn LLP, represents the
Debtor as bankruptcy counsel.

LQD Financial Corp., a creditor, is represented by the Law Office
of William J. Factor, Ltd.


DAKOTA TERRITORY: Unsecured Creditors to Get Share of Contribution
------------------------------------------------------------------
Dakota Territory Tours A.C.C. filed with the U.S. Bankruptcy Court
for the District of Arizona a Plan of Reorganization for Small
Business dated October 25, 2021.

The Debtor is an Arizona corporation. The Debtor has been in the
business of providing air tours and charters for over two decades.

The Plan Proponent's financial projections show that the Debtor
will have projected disposable income of $1,507,371.81. The final
Plan payment is expected to be paid on December 1, 2026.

The Plan will treat claims as follows:

     * Class 2 consists of the Secured claim of Zions Credit
Corporation dba NB|AZ Equipment Finance. Class 2 is impaired by
this Plan, and the holder of the Class 2 Claim will be paid the
outstanding balance of the claim equally amortized over 60 months,
with interest at 5.0% per annum. The payments will begin on the
first day of the first month after the effective date. The holder
of the claim will retain its liens until this sum is paid in full.
The holder of this claim asserts that the outstanding balance as of
the Filing Date was $258,959.12, consisting of the principal
balance of $258,547.80 and interest of $411.32.

     * Class 3 consists of the Secured claim of the U.S. Small
Business Administration. Class 3 is impaired by this Plan, and the
holder of the Class 3 Claim will be paid the outstanding balance of
the claim in monthly payments of $731.00, with interest at 3.75%
per annum. The payments will begin on the first day of the first
month after the effective date. The holder of the claim will retain
its liens until this sum is paid in full. The holder of this claim
asserts that the outstanding balance as of the Filing Date was
$156,518.84, consisting of the principal balance of $150,000.00 and
interest of $6,518.84.

     * Class 4 consists of the Secured claim of Arrow Aviation.
Class 4 is unimpaired by this Plan, and the holder of the Class 4
Claim will be paid on the terms provided by nonbankruptcy law. The
holder of the Class 4 Claim has a mechanic's lien securing payment
for the overhaul of a turbine belonging to Debtor. For purposes of
plan projections, Debtor assumes a claim balance of $5,000.00.

     * Class 5 consists of the Secured claim of Sedona Oak-Creek
Airport Authority, Inc. Class 5 is impaired by this Plan. The
holder of the Class 5 Claim will be paid as follows:

       -- with respect to the portion of the claim allegedly
secured by the supersedeas deposit on file with the Yavapai County
Superior Court Clerk in the FED Action, (1) the portion of the
deposit which reflects Dakota's monthly payments of $2,644.95 for
the fair rental value of the property shall be paid upon entry of
such orders as may be required to authorize such payment and (2)
any balance of the claim which may be allowed as secured by the
deposit shall be paid from the deposit upon entry of a final non
appealable order directing such payment;

       -- with respect to the portion of the claim allegedly
secured by the deposit on file with the Yavapai County Superior
Court Clerk in the 2017 Settlement Litigation, any portion of the
claim which may be allowed as secured by the deposit shall be paid
from the deposit upon entry of a final non-appealable order
directing such payment.

     * Class 6 consists of Non-priority unsecured creditors. Class
6 is impaired by this Plan, and the holder of a Class 6 Claim will
be paid a pro rata share of each payment contributed under Section
7.02, beginning upon satisfaction of all claims allowed.

     * Class 7 consists of Equity security holders of the Debtor.
Class 7 is impaired by the Plan, and each holder of a Class 7
Interest will retain their equity interests in the Debtor, but
until the conclusion of this Plan, such holders may receive on
account of such interest only those distribution estimated by
Debtor's accounting professionals as necessary to satisfy
post-petition tax obligations incurred on account of such
interest.

Debtor will contribute to the Plan the sums required to satisfy its
obligations to Classes 1-5. During the 60-month term of the Plan,
these payments total approximately $394,590.81. Upon completion of
the 60-month term of the Plan, debtor will continue to fund the
payments due to the holder of the Class 3 Claim.

In addition to the payments under Section 7.02, Debtor will
contribute the sum of $1,075,000.00 to fund the payments required
by this Plan, in monthly payments of at least $17,916.67. Debtor
may prepay all or part of the $1,075,000.00 contribution at any
time.

A full-text copy of the Plan of Reorganization dated October 25,
2021, is available at https://bit.ly/3BrEOIX from PacerMonitor.com
at no charge.

Attorney for the Plan Proponent:
     
     Kelly G. Black, Esq.
     Kelly G. Black, PLC
     2929 N. Power Rd., Ste. 101
     Mesa, AZ 85215-1746
     Telephone: (480) 639-6719
     Facsimile: (480) 639-6819
     Email: kgb@arizonabankruptcycounsel.com

                 About Dakota Territory Tours

Dakota Territory Tours A.C.C., a company that offers helicopter
tours in northern Ariz., filed a voluntary petition for Chapter 11
protection (Bankr. D. Ariz. Case No. 21-05729) on July 26, 2021,
listing $1,702,410 in assets and $955,763 in liabilities.  Eric
Brunner, president of Dakota Territory Tours, signed the petition.

Judge Eddward P. Ballinger Jr. oversees the Debtor's Chapter 11
case while Michael W. Carmel is the Subchapter V trustee appointed
in the case.

The Debtor tapped Kelly G. Black, PLC as bankruptcy counsel;
Stinson, LLP as special counsel; Sterling Accounting & Tax, LLC as
tax preparer; and Alden & Associates, LLC, doing business as Sedona
Bookkeeping & Payroll, as bookkeeper.


EATERTAINMENT MILWAUKEE: Case Summary & 4 Unsecured Creditors
-------------------------------------------------------------
Debtor: Eatertainment Milwaukee, LLC
          f/k/a Punch Bowl Milwaukee, LLC
        1122 Vel R. Phillips Ave.
        Milwaukee, WI 53203

Business Description: Eatertainment Milwaukee, LLC is part
                      of the restaurant industry.

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Eastern District of Wisconsin

Case No.: 21-25733

Judge: Hon. Katherine M. Perhach

Debtor's Counsel: Paul G. Swanson, Esq.
                  STEINHILBER SWANSON LLP
                  107 Church Avenue
                  Oshkosh, WI 54901
                  Tel: 920-235-6690
                  Fax: 920-426-5530
                  E-mail: pswanson@steinhilberswanson.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Paul Brenneke as authorized signatory.

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/ZCCMVLA/Eatertainment_Milwaukee_LLC__wiebke-21-25733__0001.0.pdf?mcid=tGE4TAMA


ELI & ALI: Gets Cash Collateral Access Thru Nov 19
--------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of New York has
authorized Eli & Ali, LLC to, among other things, use the cash
collateral of Capital One, National Association, on an interim
basis in accordance with the budget, with a 10% variance, through
November 19, 2021. However, the Debtor will not use or spend more
than $1,334,982 in the aggregate.

The Debtor explained its need for continued Cash Collateral access
is immediate and critical to enable it to administer the Chapter 11
case generally, continue operating its business in the normal
course, and preserve the value of the estate for all stakeholders.

As of the Petition Date, the Debtor and its affiliates were
indebted to CONA in the approximate amount of (a) $561,224, plus
(b) interest accrued and accruing at the applicable annual contract
rate under the Prepetition Financing Documents, plus (c) costs,
expenses, fees and other charges and other amounts that would
constitute Indebtedness under the Prepetition Financing Documents.

The Debtor has acknowledged and stipulated that its cash on hand
and cash equivalents constitute proceeds, products and profits of
the Prepetition Collateral, and is cash collateral of the
Prepetition Lender within the meaning of section 363(a) of the
Bankruptcy Code.  This, however, excludes the proceeds of the
Paycheck Protection Program loan funded by TD Bank on February 22,
2021, in a principal balance of $100,000 as of the Petition Date.

As adequate protection for the Debtor's use of cash collateral, the
Prepetition Lender is granted solely to the extent of any
diminution in value of the Prepetition Collateral, valid, binding,
continuing, enforceable, non-avoidable and fully-perfected,
first-priority postpetition security interests in and liens on all
of the Debtor's rights in tangible and intangible assets,
including, without limitation, the Prepetition Collateral and all
other prepetition and postpetition property of the Debtor's estate
and all proceeds, rents, and profits thereof, whether existing on
or as of the Petition Date or thereafter acquired, that is not
subject to (A) valid, perfected, non-avoidable and enforceable
liens in existence on or as of the Petition Date or (B) valid and
unavoidable liens in existence immediately prior to the Petition
Date that are perfected after the Petition Date as permitted by
section 546(b) of the Bankruptcy Code.

The Debtor defaulted on its obligation to make Adequate Protection
Payments to the Prepetition Lender under the prior Interim Orders.
The default constitutes a Termination Event, as defined in the
Interim Orders, and entitles the Lender to exercise its remedies
thereunder. As of October 20, 2021, a total of $3,000 was due and
owing. The Debtor will cure the Adequate Protection Arrears
forthwith.

The Prepetition Lender will also receive (i) $750 per month, with
the first payment due April 16, 2021, and commencing promptly after
the entry of the First Interim Order and that each additional
monthly payment will be made no later the seventh day of each of
subsequent month, and (ii) all proceeds payable upon a sale or
other disposition of Prepetition Collateral and/or Postpetition
Collateral, net of funding required to make payments in accordance
with the Budget and the payments will be applied by the Prepetition
Lender as a permanent reduction of the Prepetition Debt in
accordance with the Prepetition Financing Document.

The Prepetition Liens and Adequate Protection Liens are all
subordinate to a Carve-Out for:

     (a) any quarterly or other fees payable to the U.S. Trustee
pursuant to, inter alia, 28 U.S.C. section 1930(a) or interest, if
any, pursuant to 31 U.S.C. section 3717;

     (b) professional fees of, and costs and expenses incurred
during the Budget period by, professionals or professional firms
retained by the Debtor and allowed by the Court in an amount not to
exceed the actual Allowed Professional Fees accrued and incurred by
each such Case Professional through the date of the Termination
Event, but in no event exceeding $50,000 in total for the Chapter
11 Case; and

     (c) any cost and fees of a chapter 7 trustee, should one be
appointed if the Chapter 11 Cases, are converted in an amount not
to exceed the amount of $20,000.

These events will constitute a "Termination Event":

     (a) Entry of an order by the Bankruptcy Court converting or
dismissing the Chapter 11 Case;

     (b) Entry of an order by the Bankruptcy Court appointing a
chapter 11 trustee in the Chapter 11 Case;

     (c) The failure of the Debtor to perform or comply in any
material respect with any term or provision of the Interim Order,
including without limitation the Budget; provided that any failure
to perform or comply with obligations will be deemed material;

     (d) Entry of an order that stays, reverses, vacates, amends,
or rescinds any of the terms of the Interim Order, or order
approving the Interim Order, without the consent of the Prepetition
Lender;

     (e) Financing on a pari passu basis with the liens or claims
of the Prepetition Lender;

     (f) Subject to and effective only upon entry of a Final Order,
the filing of a motion that seeks to obtain first priority
financing that does not pay the Prepetition Lender in full on
account of the Prepetition Debt and any postpetition indebtedness,
unless the Prepetition Lender otherwise consents to the financing;

     (g) The Court enters an order authorizing the sale of all or
substantially all assets of the Debtor that does not provide for
the payment in full to the Prepetition Lender of their claims in
cash upon the closing of the sale, unless otherwise agreed by the
Prepetition Lender in its sole and absolute discretion;

     (h) The Court enters the Final Order without (i) providing for
any of the specific waivers with respect to "marshaling," "equities
of the case," and "surcharge" under section 506(c) of the
Bankruptcy Code, or (ii) granting the Prepetition Lender's Adequate
Protection Liens;

     (i) The Debtor ceases operations without the prior written
consent of the Prepetition Lender, except to the extent
contemplated by the Budget;

     (j) The entry of an order or judgment by the Court or any
other court: (i) modifying, limiting, subordinating, or avoiding
the priority of the obligations of the Debtor under the Interim
Order, the obligations of the Debtor under the Prepetition
Financing Documents, or the perfection, priority, validity or
enforceability of the Prepetition Liens or the Adequate Protection
Liens, (ii) imposing, surcharging, or assessing against the
Prepetition Lender's claims, or the Prepetition Collateral, any
costs or expenses, whether pursuant to section 506(c) of the
Bankruptcy Code or otherwise, except as expressly contemplated by
the Interim Order, or (iii) impairing the Prepetition Lender's
right to credit bid under Section 363(k) of the Bankruptcy Code;

     (k) The occurrence of a material adverse change, including
without limitation any such occurrence resulting from the entry of
any order of the Court, or otherwise in each case as determined by
the Prepetition Lender in its sole and absolute discretion in: (1)
the condition (financial or otherwise), operations, assets,
business or business prospects of the Debtor; (2) the Debtor's
ability to repay the Prepetition Lender; and/or (3) the value of
the Collateral; and

     (l) Any material and/or intentional misrepresentation by the
Debtor in the financial reporting or certifications to be provided
by the Debtor to the Prepetition Lender under the Prepetition
Financing Documents and/or the Interim Order.

The final hearing on the matter is scheduled for November 17 at 10
a.m.

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

                     About Eli & Ali, LLC

Eli & Ali, LLC is a merchant wholesaler of farm product raw
materials. It sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 21-40920) on April 7,
2021. In the petition signed by Jeffrey Ornstein, managing member,
the Debtor disclosed $270,150 in assets and $1,427,375 in
liabilities.

Judge Jil Mazer-Marino oversees the case.

Heath S. Berger, Esq., at Berger, Fischoff, Shumer, Wexler &
Goodman, LLP is the Debtor's counsel.

Capital One, National Association, as Prepetition Lender, is
represented by Troutman Pepper Hamilton Sanders LLP.



EXELA TECHNOLOGIES: Offers to Repurchase, Swap Debt at Discount
---------------------------------------------------------------
Exela Technologies, Inc. (NASDAQ: XELA) on Oct. 27, 2021, announced
that certain of its subsidiaries have commenced an offer for any
and all of its outstanding senior secured term loans and secured
notes for $900 in cash per $1,000 principal amount of term loans or
notes tendered prior to the Early Tender Time described below,
subject to proration.  The maximum amount of cash to be paid is
$225 million and the offer is NOT subject to any minimum
participation condition.  If the cash offer is oversubscribed,
tendered loans and notes will be accepted for cash on a pro rata
basis (as a single class).

The balance of any tendered loans and notes not accepted for cash
will be exchanged into new notes on the basis of $1,000 principal
amount of new notes for each $1,000 principal amount of outstanding
loans or notes tendered prior to the Early Tender Time.  The new
notes will have a coupon of 11.50% and will be first priority
secured notes sharing the collateral on an equal and ratable basis
with any existing loans and notes that remain outstanding.  The new
notes will mature on July 15, 2026, provided that if any of the
existing loans or notes remain outstanding on July 12, 2023, then
the new notes will also mature on July 12, 2023.

This offer is being made upon the terms and conditions set forth in
the Confidential Offering Memorandum and Consent Solicitation
Statement (the "Offering Memorandum") dated October 27, 2021 and
the Term Loan Exchange Agreement and related exhibits shared with
existing lenders of the Old Term Loans on October 27, 2021
(collectively, the "Posting Materials"), respectively.

The outstanding 10.00% First-Priority Secured Notes due 2023 (the
"Old Notes") were issued by Exela Intermediate LLC (the "Issuer")
and Exela Finance Inc. (together with the Issuer, the "Issuers").
The outstanding senior secured term loans (the "Old Term Loans" and
together with the Old Notes, the "Old Instruments") were issued
under the Issuer's first lien credit agreement dated as of July 12,
2017 (and as amended on July 13, 2018, April 16, 2019 and May 20,
2020) (the "Credit Agreement").  The new notes (the "New Notes")
will be 11.50% First-Priority Secured Notes due 2026 issued by the
same Issuers.

The early tender time is 5:00 p.m., New York City time, on November
9, 2021 (the "Early Tender Time").  Holders who tender Old
Instruments after the Early Tender Time will NOT be eligible to
receive any cash and will only be eligible to receive $950
principal amount of New Notes per $1,000 principal amount of Old
Notes or Old Term Loans.  

The New Notes will be fully and unconditionally guaranteed by each
of the Issuer’s wholly owned domestic restricted subsidiaries
that guarantees the Old Notes and Old Term Loans.  The New Notes
and related guarantees will be secured by a first-priority secured
interest in substantially all of the existing and future assets of
the Issuers and the subsidiary guarantors (the "Collateral"), which
is the same collateral currently securing the Old Instruments.  The
New Notes will rank pari passu with any remaining Old Instruments
and will contain the same covenants as are contained in the
indenture governing the Old Notes.

Tendered Old Instruments will also be paid the applicable accrued
and unpaid interest in cash from the last applicable interest
payment date to, but not including, the settlement date, which will
occur promptly after the expiration. Interest on the New Notes will
accrue from (and including) the settlement date.

In conjunction with the offer, the Company is also soliciting
consents to amend certain provisions in the indenture governing the
Old Notes and the Credit Agreement ("Proposed Amendments").  If a
majority in aggregate principal amount of the Old Notes is tendered
or lenders constituting "Required Lenders" (as defined in the
Credit Agreement") tender their Old Term Loans, the provisions
containing the restrictive covenants and events of default for the
Old Notes and/or the Old Term Loans will be eliminated. If at least
two-thirds in aggregate principal amount of the Old Notes is
tendered, the Collateral for the Old Notes will be released.
Holders may not tender their Old Notes and/or Old Term Loans
without providing consents to the applicable Proposed Amendments.  
However, the consummation of the offer is NOT subject to the
receipt of any requisite consents.

The offer is subject to customary closing conditions described in
the Offering Memorandum and Posting Materials but is NOT subject to
a financing condition.

The offer will expire at 11:59 p.m., New York City time, on
November 24, 2021 (the "Expiration Time"), subject to being amended
or extended. Tendered Old Instruments may be validly withdrawn at
any time prior to 5:00 p.m., New York City time, on November 9,
2021, but not thereafter.

                    About Exela Technologies

Exela Technologies is a business process automation (BPA) company,
leveraging a global footprint and proprietary technology to provide
digital transformation solutions enhancing quality, productivity,
and end-user experience. With decades of experience operating
mission-critical processes, Exela serves a growing roster of more
than 4,000 customers throughout 50 countries, including over 60% of
the Fortune 100. With foundational technologies spanning
information management, workflow automation, and integrated
communications, Exela's software and services include
multi-industry department solution suites addressing finance and
accounting, human capital management, and legal management, as well
as industry-specific solutions for banking, healthcare, insurance,
and public sectors.

Exela reported a net loss of $178.53 million in 2020, a net loss of
$509.12 million in 2019, and a net loss of $169.81 million in 2018.
As of June 30, 2021, the Company had $1.09 billion in total assets,
$2.03 billion in total liabilities, and a total stockholders'
deficit of $943.27 million.

                             *   *   *

As reported by the TCR on July 20, 2021, S&P Global Ratings
affirmed its 'CCC-' issuer credit rating on Exela Technologies Inc,
Texas-based business process automation company. S&P said, "The
negative outlook reflects that we expect Exela to undertake a
distressed debt exchange (which we would view as tantamount to a
default). This is based on the company's recent equity capital
raise, high debt service costs, and stated intention to use the
equity proceeds to reduce its debt, which is currently trading at
discounted levels.



FRANK VALLOT: Court Allows IRS Claim Subject to Exemptions
----------------------------------------------------------
The United States Bankruptcy Court for the Eastern District of
Louisiana on October 18, 2021, held an evidentiary hearing to
resolve the Objection to the Internal Revenue Service's Proof of
Claim filed on June 29, 2021, by Debtors Frank and Barbara Vallot,
and the Response to the Claim Objection filed on July 21, 2021, by
the Internal Revenue Service, Department of the Treasury.

At the close of the evidence, the Court took the matter under
submission and on October 25, 2021, issued an Order and Reasons, a
full-text copy of which is available at
https://tinyurl.com/rety4ewu from Leagle.com

The Court overruled the Debtors' Claim Objection after considering
the pleadings, the exhibits introduced into evidence, the testimony
and demeanor of the witnesses, the record, applicable law, and the
arguments of counsel; and allowed the asserted amount in Proof of
Claim No. 28 filed by the IRS, subject to any statutory exemptions
that may be available to and claimed by the Debtor.

The Debtors are individuals who filed for bankruptcy relief on
December 23, 2020, under a relatively new subchapter of Chapter 11
of the Bankruptcy Code created by the Small Business Reorganization
Act of 2019, Pub. L. No. 11654, 133 Stat. 1079.

Twenty-eight proofs of claim have been filed against the Debtors'
estate. The IRS filed Proof of Claim No. 28 asserting the following
claims against the estate: (i) a secured claim for income taxes,
interest, and additions to tax/penalties for the 2012 and 2014 tax
years in the amount of $196,837.68; (ii) an unsecured priority
claim for income taxes and interest for the 2019 tax year in the
amount of $29,259.58; and (iii) and unsecured general claim for
income taxes, interest, and additions to tax and penalties for the
2015 tax year and well as for additions to taxes and penalties on
the IRS's unsecured priority claim, in the amount of $47,280.47.
The IRS asserts that the secured portion of its claim is secured by
all of the Debtors' rights and interests in property pursuant to 26
U.S.C. Section 6321.

The Chapter 11 case is IN RE: FRANK AND BARBARA VALLOT, Chapter 11,
Debtors, Case No. 20-12108, SECTION A (Bankr. E.D. La.).


FREIGHT-BASE SERVICES: Unsec. Creditors Will Get 80% in 36 Months
-----------------------------------------------------------------
Freight-Base Services, Inc., and Freight-Base Custom Brokers, Inc.,
submitted a Second Amended Plan of Reorganization for Small
Business dated Oct. 25, 2021.

The Plan shows that the Debtor will have enough cash over the life
of the Plan (36 months) to make the required Plan payments and
operate the Debtor's business.

The financial projections show that the Debtor will have projected
disposable income of $398,000, which amount will be supplemented
with either equity or financing of about $250,000 in or before
month 36 of the Plan.

The Debtor and its wholly owned subsidiary Freight-Base Custom
Brokers, Inc. operate on a fiscal year ending June 30.  For the
period July 1, 2018 to June 30, 2019 the Debtors had sales of
$6,980,940.  Recent sales support the assumption that sales will be
return to a pre-covid lockdown level and even higher due to the use
of the global GPS service.

This Plan of Reorganization proposes to pay creditors of
Freight-Base Services, Inc. and Freight-Base Custom Brokers, Inc.
(the Debtor) from cash flow from operations and small decrease in
working capital over 36 months.

Non-priority unsecured creditors holding allowed claims will
receive distributions, which the proponent of this Plan has valued
at approximately 80 cents on the dollar. This Plan also provides
for the payment of administrative and priority claims.

Class 3 has four non-priority unsecured creditors: AJ Equity Group
LLC of $121,477.50; Blade Funding of $31,610: CFG of $41,272; IOU
of $13,847; and Chase - $34,586 that are impaired by this Plan and
each holder of a Class 3 claim will be paid 80 cents on the dollar
over 36 months commencing with after confirmation of this Plan.

A full-text copy of the Second Amended Plan of Reorganization dated
Oct. 25, 2021, is available at https://bit.ly/3mtdNAx from
PacerMonitor.com at no charge.

Debtors' Counsel:

     Timothy M. Hughes, Esq.
     Lavelle Law Ltd.
     1933 N. Meacham Road, Ste. 600
     Schaumburg, IL 60173
     Telephone: (847) 705-7555
     Email: thughes@lavellelaw.com
  
                    About Freight-Base Services

Freight-Base Services, Inc., and Freight-Base Customs Brokers, Inc.
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Lead Case No. 21-06990) on June
1, 2021.  In the petition signed by Jack Groat, president,
Freight-Base Services listed under $1 million in both assets and
liabilities. Judge Donald R. Cassling oversees the cases.

The Debtors tapped Timothy M. Hughes, Esq., at Lavelle Law Ltd. As
legal counsel and Daniel K. Anderson as accountant.

Thomas E. Springer is the Chapter 11 trustee appointed in the
Debtors' cases.  The trustee is represented by Lavelle Law, Ltd.


FULL HOUSE: To Offer $500 Million Worth of Securities
-----------------------------------------------------
Full House Resorts, Inc. filed a Form S-3 registration statement
with the Securities and Exchange Commission relating to the
offering, issuance and sale by the company of up to a maximum
aggregate offering price of $500 million of its common stock, debt
securities, warrants, rights, purchase contracts or units.

The company may offer and sell the securities directly through
agents it selects from time to time, to or through underwriters and
dealers it selects, or through a combination of these methods.  If
the company uses any agents, underwriters or dealers to sell the
securities, it will name them and describe their compensation in a
prospectus supplement.  The price to the public of those securities
and the net proceeds the company expects to receive from that sale
will also be set forth in a prospectus supplement.

The company's common stock is listed on the Nasdaq Capital Market
under the symbol FLL.

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

https://www.sec.gov/Archives/edgar/data/891482/000155837021013762/fll-20211028xs3.htm

                   About Full House Resorts Inc.

Headquartered in Las Vegas, Nevada, Full House Resorts --
www.fullhouseresorts.com -- owns, leases, develops and operates
gaming facilities throughout the country.  The Company's properties
include Silver Slipper Casino and Hotel in Hancock County,
Mississippi; Bronco Billy's Casino and Hotel in Cripple Creek,
Colorado; Rising Star Casino Resort in Rising Sun, Indiana; and
Stockman's Casino in Fallon, Nevada.  The Company also operates the
Grand Lodge Casino at the Hyatt Regency Lake Tahoe Resort, Spa and
Casino in Incline Village, Nevada under a lease agreement with the
Hyatt organization.  The Company is currently constructing a new
luxury hotel and casino in Cripple Creek, Colorado, adjacent to its
existing Bronco Billy's property.

Full House reported net income of $147,000 for the year ended Dec.
31, 2020, compared to a net loss of $5.82 million for the year
ended Dec. 31, 2019.  As of June 30, 2021, the Company had $468.15
million in total assets, $365.77 million in total liabilities, and
$102.38 million in total stockholders' equity.

                            *   *    *

As reported by the TCR on Feb. 9, 2021, Moody's Investors Service
assigned a Caa1 Corporate Family Rating and Caa1-PD Probability of
Default Rating to Full House Resorts Inc. (FHR).  The Caa1 CFR
reflects the long, approximately 24 months, Bronco Billy's
construction period, uncertainty related to the level of visitation
and earnings at the redesigned property, FHR's modest scale, and
exposure to cyclical discretionary consumer spending.


GAMBURG QUALIFIED: Voluntary Chapter 11 Case Summary
----------------------------------------------------
Debtor: The Gamburg Qualified Personal Residence Trust,
        u/d/t 3/31/10
        5 Joseph Court
        Upper Saddle River, NJ 07458

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

Chapter 11 Petition Date: October 28, 2021

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 21-18370

Debtor's Counsel: Milica A. Fatovich, Esq.
                  HOOK & FATOVICH, LLC
                  1044 Route 23 North, Suite 100
                  Wayne, NJ 07470-5826
                  Tel: (973) 686-3800
                  E-mail: ihook@hookandfatovich.com;
                          mfatovich@hookandfatovich.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Arnold E. Reiter, Esq., as trustee.

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

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

https://www.pacermonitor.com/view/JMY6PHQ/The_Gamburg_Qualified_Personal__njbke-21-18370__0001.0.pdf?mcid=tGE4TAMA


GAP INC: Egan-Jones Lowers Senior Unsecured Ratings to BB-
----------------------------------------------------------
Egan-Jones Ratings Company, on October 14, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Gap, Inc. to BB- to B+.

Headquartered in San Francisco, California, Gap, Inc. is an
international specialty retailer operating retail and outlet
stores.



GIRARDI & KEESE: Victims Slam Special Counsel's $975 Hourly Rate
----------------------------------------------------------------
Brandon Lowrey of Law360 reports that the former Girardi Keese
clients are trying to prevent the law firm's bankruptcy trustee
from hiring San Francisco lawyers who bill up to $975 hourly to
investigate legal lenders who poured cash into the ailing firm,
saying professionals already involved in the case could do that for
far less.

The trustee's chosen firm, Girard Sharp LLP, lacks experience in
bankruptcy matters and charges an "uncapped exorbitant" hourly rate
that could exhaust the estate's funds, the family of burn victim
Joseph Ruigomez argued in a motion filed late Wednesday.

The Chapter 7 Trustee has filed an application to employ Girard
Sharp, a class action law firm in San Francisco at the partner rate
of $975 per hour "to assist with the investigation, evaluation, and
provide recommendations concerning potential claims against the
[litigation] [l]enders" which provided financing to the law firm
debtor Girardi Keese because the lenders "may have had information
regarding the use of the [d]ebtor's funds for improper purposes
including, but not limited to the loan of over $25,000,000 . . . to
Thomas Girardi's wife."

Kathleen Ruigomez, Joseph Ruigomez, and Jaime Ruigomez request that
the application be denied absent express restrictions on the
proposed scope of work and fees.

"Girard Sharp is a law firm in San Francisco that focuses on
plaintiffs' mass tort and class action litigation.  It has no
discernible or specialized experience of ever working with any
bankruptcy trustee or estate to investigate, analyze or litigate
potential claims on behalf of the estate.  Girard Sharp's lack of
demonstrated experience in bankruptcy, coupled with an uncapped
exorbitant hourly rate to not only investigate, but also litigate,
potential claims against certain legal lenders creates an adverse
incentive to generate fees in support of long and inefficient
investigation that may never lead to litigated claims
and could easily drain the estate’s assets," the Ruigomez family
asserts.

                      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 for GIRARDI KEESE. 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

An involuntary Chapter 7 petition was also filed against Thomas
Vincent Girardi (Case NO. 20-21020) on Dec. 18, 2020. The Chapter 7
trustee can be reached at:

         Jason M. Rund
         Email: trustee@srlawyers.com
         840 Apollo Street, Suite 351
         El Segundo, CA  90245
         Telephone: (310) 640-1200
         Facsimile: (310) 640-0200


GROWLIFE INC: Signs Distribution Agreement With Canada's My Fungi
-----------------------------------------------------------------
GrowLife, Inc. has entered into an exclusive distribution agreement
with a mushroom cultivation equipment supplier in Canada, My Fungi
Inc., pursuant to which the Company will have the exclusive right
to market and distribute its proprietary line of mushroom
cultivation equipment throughout the United States.  This marks the
Company's entrance into the expanding mushroom industry, servicing
both B2B and B2C customers, by suppling hard-to-find essential
equipment for mushroom cultivation.

Mushroom cultivation has seen a significant spike in growth in
recent years, with consumer demand for specialty mushrooms for
food, wellness, nutraceutical, and medical purposes exploding.
Mushroom cultivation is extremely specialized and requires
specialized equipment to produce at large-scale.  As a leader in
cultivation equipment for the cannabis industry, GrowLife's
progression into offering these products through its robust network
of hydroponic and ecommerce sellers is natural and aligns with the
core competencies of the Company.  By offering items such as liquid
culture, blended and sterile substrates, and all in one kits,
GrowLife is now positioned to address the demand for these products
throughout the US, through a consistent supply chain created
through the agreement with My Fungi.

"Moving into the mushroom cultivation equipment space is a natural
progression for GrowLife and working with My Fungi is the perfect
illustration of how we are leveraging our long history of
cultivation expertise to bring innovative and high-demand products
to emerging markets," said Marco Hegyi CEO of GrowLife.  "The
founder of My Fungi, Mr. Dave Auger, is a previous leader of our
Canadian operations, and a long-time friend of GrowLife.  Dave has
built a strong supply chain for difficult to obtain equipment such
as sterilized substrates which are required for cultivating food
and medicinal grade mushrooms.  Having one of the strongest and
only supply chains of these products is a major differentiator for
GrowLife and creates a completely new opportunity for growth for
our Company."

"I am excited to be working with GrowLife again," stated Dave
Auger, founder of My Fungi.  "Teaming up will allow My Fungi to
expand into the rapidly developing mushroom cultivation markets of
the United States.  Sterilization is a significant pain point of
mushroom cultivators, working with GrowLife will ensure that anyone
interested in cultivating mushrooms will have access to the
products and support needed to get growing."

Beyond the emerging science around the medicinal benefits of
mushrooms, mushrooms for use in food and wellness products
represents a global market size of $46.1 billion in 2020, with the
US being the second largest mushroom consumption market.  While
consumer demand for quality mushrooms rises, the supply of
necessary growing equipment is becoming more constrained, fueled
further by logistical issues impacting imports at US Ports.  The
products that GrowLife will sell through this distribution
agreement are produced in North America, alleviating port issues,
and stabilizing the supply chain to meet this demand.

                          About GrowLife

GrowLife, Inc. (PHOT)-- http://www.shopgrowlife.com-- aims to
become the nation's largest cultivation service provider for
cultivating organics, herbs and greens and plant-based medicines.
GrowLife is headquartered in Kirkland, Washington and was founded
in 2012.

GrowLife reported a net loss of $6.38 million in 2020, a net loss
of $7.37 million in 2019, and a net loss of $11.47 million in 2018.
As of June 30, 2021, the Company had $5.08 million in total
assets, $10.07 million in total current liabilities, $777,858 in
total long-term liabilities, and a total stockholders' deficit of
$5.77 million.

Walnut Creek, California-based BPM LLP, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
April 15, 2021, citing that the Company has sustained recurring
losses from operations and has an accumulated deficit since
inception.  These factors raise substantial doubt about the
Company's ability to continue as a going concern.


HANESBRANDS INC: Egan-Jones Keeps B+ Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on October 11, 2021, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Hanesbrands, Inc.

Headquartered in Winston-Salem, North Carolina, Hanesbrands, Inc.
manufactures apparels and clothing products.



HARSCO CORP: Egan-Jones Keeps B+ Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on October 15, 2021, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Harsco Corporation.

Headquartered in Camp Hill, Pennsylvania, Harsco Corporation is an
industrial services and engineered products company.




HASTINGS ENTERTAINMENT: $2-Mil. Deal With Former Exec. Approved
---------------------------------------------------------------
Jeff Montgomery, of Law360, reports that a liquidation trustee for
the former parent company of the bankrupt Hastings Entertainment
secured Delaware Bankruptcy Court approval on Thursday, October 28,
2021, to distribute much of a $2 million settlement with a former
top officer, with the balance set aside pending settlement of an
attorney fee dispute.

Liquidating trustee Curtis R. Smith told U. S. Bankruptcy Judge
John T. Dorsey that approval would make available a "meaningful,"
$1,392,223. 89 distribution to unsecured creditors caught up in the
case since June 2016. The group was originally told to expect only
2% to 3% recovery on their claims.

                    About Draw Another Circle

Draw Another Circle, LLC, and four of its subsidiaries, namely,
Hastings Entertainment, Inc., MovieStop, LLC, SP Images, Inc., and
Hastings Internet, Inc., filed voluntary petitions under Chapter 11
of the Bankruptcy Code (Bankr. D. Del. Lead Case No. 16-11452) on
June 13, 2016. The petitions were signed by Joel Weinshanker,
manager. The Debtors estimated assets at $0 to $50,000 and debts
at $50 million to $100 million at the time of the filing.

As of the bankruptcy filing, Hastings operated 123 entertainment
superstores, averaging approximately 24,000 square feet,
principally in medium-sized markets located in 19 states, primarily
in the Northwestern, Midwestern, and Southeastern United States,
and had over 3,500 employees. As of the Petition Date,
Atlanta-based MovieStop operated 39 destination locations in 10
states, primarily along the Eastern United States Coast.

Headquartered in Franklin, Massachusetts, SP Images, Inc., is a
distributor of sports and entertainment products and apparel.
Hastings, MovieStop and SPI are each wholly-owned subsidiaries of
DAC.

The Debtors are represented by Christopher M. Samis, Esq., L.
Katherine Good, Esq., and Chantelle D. McClamb, Esq., at Whiteford,
Taylor & Preston LLC and Cathy Hershcopf, Esq., www.pMichael Klein,
Esq., and Robert Winning, Esq., at Cooley LLP. The Debtors tapped
FTI Consulting as financial advisor, Rust Consulting/Omni
Bankruptcy as claims and noticing agent, and RCS Real Estate
Advisors as lease disposition consultant.

Andrew Vara, acting U.S. Trustee for Region 3, on June 21, 2016,
appointed seven creditors of Draw Another Circle, LLC, to serve on
the official committee of unsecured creditors. The creditors
committee retained Lowenstein Sandler LLP as counsel, FTI
Consulting, Inc., as financial advisor, and BDO USA, LLP, as
financial advisor.


HELIX ACQUISITION: S&P Upgrades ICR to 'B-', Outlook Stable
-----------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Industrial
components manufacturer Helix Acquisition Holdings Inc. (d/b/a MWI
Holdings Inc.) to 'B-' from 'CCC+'.

S&P said, "We also assigned a 'B-' issue-level and '3' recovery
ratings to the company's proposed $95 million first-lien term loan,
indicating our expectation of 50%-70% recovery (rounded estimate:
55%) in the event of a default.

"At the same time, we raised our rating on the company's existing
first-lien, senior secured credit facilities to 'B-' from 'CCC+',
as well as our rating on the company's $120 million second-lien
term loan to 'CCC' from 'CCC-'. The recovery ratings remain
unchanged at '3' and '6', respectively."

The acquisitions will modestly enhance MWI's scale, customer base,
and product offerings. With these acquisitions, MWI will further
diversify its end-market exposure, increase its ability to
cross-sell with customers, and add new customers and product
offerings. In addition to the planned cost synergies that MWI
expects, both companies operate at higher margins than MWI. Given
this dynamic, it believes the acquisitions will contribute
positively to margin growth over the next year.

Many of the company's end markets should remain relatively stable,
leading to continued relatively good operating performance over the
next 12 months. S&P said, "Although leverage rose to levels we
would consider unsustainable, MWI somewhat outperformed our
expectations for 2020. Sales were better than our projections,
although margins declined slightly further than we anticipated due
to the overall revenue decline and the company's large fixed-cost
base. Despite some weakness in the aerospace & defense and oil &
gas end markets, performance through June 2021 has been strong,
driven by continued improvement in the company's general
industrials end market, overall top-line growth, and margin
expansion. While we expect some continued demand headwinds from
some of the company's customers, as well as price inflation and
labor shortages, we believe the company will experience continued
recovery to pre-COVID sales and margin levels over the next 12
months."

The company remains highly leveraged but has made significant
progress in strengthening credit measures.  Through solid earnings
growth, MWI has reduced its adjusted debt-to-EBITDA ratio to about
8x as of June 30, 2021, from above 11x the previous year. MWI had a
solid first half of the year and we project S&P Global
Ratings-adjusted leverage to be in the mid-7x area in 2021 before
decreasing further in 2022. Although the company remains highly
leveraged, S&P believes MWI will continue to experience solid
demand for its products and demonstrate a good ability to pass
through higher raw material costs. S&P believes these factors,
along with good operational execution, will allow the company to
sustain leverage below the mid-7x area over the next year.

Liquidity has held up well in the face of significant headwinds.
The company reported over $80 million of liquidity in its June
results, with ~$14 million of cash and its entire $70 million
revolver available, reflecting its ability to maintain solid
footing during a challenging operating environment. S&P said, "We
expect MWI to maintain adequate cushion under its covenants over
the next 12 months. We expect the company to initially draw on its
revolver to fund the first acquisition, but to pay it back
following the incremental first-lien debt issuance. We believe
these factors, along with moderately positive free operating cash
flow generation, will result in sound liquidity."

S&P said, "We view MWI as moderately strategic to the consolidated
ASP MWI group. Although ASP Navigate and MWI operate and report
separately as two entities and have separate credit agreements with
no cross-default and no cross-guarantee, they are owned by the same
parent, ASP MWI Holdings L.P., and share common management, common
board, and certain corporate support functions (such as IT,
administrative, and human resources). Consequently, we view the two
entities as part of the same group. On a stand-alone basis, we
think MWI's creditworthiness is equal to that of the group. Our
'B-' rating on MWI reflects its moderately strategic group status
and equals the ASP MWI group credit profile of 'b-'. We believe the
company is important to the group's long-term strategy and could
provide or receive support from group members under some (but not
all) circumstances.

"The stable outlook reflects our view that MWI's operating
performance will allow it to keep its adjusted debt leverage under
7.5x over the next 12 months while also generating positive
adjusted free cash flow."

S&P could lower its ratings on MWI over the next 12 months if:

-- Its operating results unexpectedly weakened to the point that
the capital structure became unsustainable; or

-- Its liquidity became constrained due to a cash flow deficit or
if it were unable to extend the maturity on the current revolving
credit facility.

S&P said, "Although unlikely in the next year, we could raise our
ratings on MWI if its financial policies were such that we expected
debt to EBITDA of below 6.5x for a sustained period. We would also
need to believe the company's owners would be supportive of this
improved level of leverage, inclusive of potential future
acquisitions and shareholder returns."



INTEGRATED ADVANCED: Case Summary & 19 Unsecured Creditors
----------------------------------------------------------
Debtor: Integrated Advanced Controls
        6700 E. Pacific Coast Hwy
        Suite 235
        Long Beach, CA 90803

Business Description: The Debtor is merchant wholesaler of
                      professional and commercial equipment and
                      supplies.

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Central District of California

Case No.: 21-18338

Judge: Hon. Neil W. Bason

Debtor's Counsel: Eric Goldberg, Esq.
                  Jonathan Serrano, Esq.
                  DLA PIPER LLP (US)
                  2000 Avenue of the Stars
                  Suite 400
                  North Tower
                  Los Angeles, CA 90067-4704
                  Tel: (310) 595-3000
                  Fax: (310) 595-3300
                  Email: eric.goldberg@us.dlapiper.com
                         jonathan.serrano@dlapiper.com

                     - and -

                  W. Benjamin Winger, Esq.
                  DLA Piper LLP (US)
                  444 West Lake Street
                  Suite 900
                  Chicago, Illinois 60606-0089
                  Tel: 312.368.4000
                  Fax: 312.236.7516
                  Email: benjamin.winger@dlapiper.com

Debtor's
Financial
Advisor:          ROCK CREEK ADVISORS, LLC

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Benjamin Buchanan as chief executive
officer.

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

https://www.pacermonitor.com/view/VLLLWMQ/Integrated_Advanced_Controls__cacbke-21-18338__0001.0.pdf?mcid=tGE4TAMA


JOHNSON & JOHNSON: Reaches $297-Mil. Opioid Settlement With Texas
-----------------------------------------------------------------
Texas Attorney General Ken Paxton announced Oct. 26, 2021, a $290
million statewide opioid settlement agreement with Johnson &
Johnson to resolve opioid-related claims.  The agreement will
largely track the terms of the Global Prescription Opioid
Litigation Settlement Agreement that was announced July 23, 2021.

According to the settlement, Johnson & Johnson has agreed to pay
$291,841,754.89 into the Qualified Settlement Fund, representing
Texas's allocation of the Global Abatement Settlement.   

"I am pleased that all parties have reached final agreement on this
monumental settlement. This is the next step to bring much-needed
funding for Texans who have fallen victim to the irresponsible and
deceptive marketing practices from opioid manufacturers that
spurred this epidemic," Attorney General Paxton said. "My office
will continue to aggressively work to hold those accountable for
causing this crisis. These funds will bring life-changing resources
to those victimized by this tragic crisis."

In addition to the funds from Johnson & Johnson, Texas is also
slated to receive up to $1.2 billion from the three distributors,
which will bring to Texas up to $1.5 billion in funding for
statewide opioid abatement efforts.

"With genuine appreciation to General Paxton and the Office of the
Attorney General, and on behalf of the citizens of Smith County, I
am deeply appreciative for the coordination of state and local
resources to reach this first monumental opioid settlement," Smith
County Judge Nathanial Moran said.  "The funds from this
settlement, which will be disbursed at the state, regional, and
local levels in a manner and method specifically designed to fight
the opioid epidemic and mitigate the harm it has caused, are
appropriate and will bring much needed relief and treatment to
citizens in rural East Texas, including Smith County."

"Bexar County has the second trial setting in the Texas opioid
litigation efforts, and sadly has the highest rate of babies being
born addicted to opioids in the State of Texas," Bexar County Judge
Nelson Wolff said.  "The ability to put the money from this
settlement to work for families in the county and to address opioid
use disorder across the state right away is an important part of
why I support General Paxton and Texas political subdivisions in
moving this historic settlement forward."

"Dallas County, like so many communities throughout Texas, has been
hard hit by an opioid epidemic that was caused and fueled by drug
company misconduct," Dallas County Judge Clay Jenkins said."
Through this settlement, which is the best of its kind in the
nation, one of those companies, Johnson & Johnson, has been held to
financially account for its role in this crisis.  Dallas County,
its trial counsel, and the Office of the Attorney General have
worked together to achieve this historic result that benefits tens
of millions of Texans by promptly putting monies for opioid harm
reduction into communities that sorely need it."

Tyler Paper reports that the settlement resolves several cases
including Janssen's portion of the State of Texas v. Janssen
Pharmaceuticals, Inc., and lawsuits filed by Bexar and Dallas
counties, whose trials were scheduled for early next year, 2022.
J&J is now removed from the pending Texas state and subdivision
litigation.

In 2018, Bexar County, Tyler Paper recounts, sued dozens of drug
manufacturers and distributors in response to a regional opioid
crisis.  Now, J&J will pay the county $4.1 million to settle the
lawsuit and another $8.5 million will go to the county as a result
of Paxton's settlement.

A copy of the Settlement Term Sheet is available at:

https://www.texasattorneygeneral.gov/sites/default/files/images/child-support/Final_JNJ%20TX%20Settlement%20Term%20Sheet_Executed.pdf

                    About Johnson & Johnson

Johnson & Johnson (J&J) is an American multinational corporation
founded in 1886 that develops medical devices, pharmaceuticals, and
consumer packaged goods. J&J is the world's largest and most
broadly based healthcare company.

Johnson & Johnson is headquartered in New Brunswick, New Jersey,
the consumer division being located in Skillman, New Jersey. The
corporation includes some 250 subsidiary companies with operations
in 60 countries and products sold in over 175 countries.

Johnson & Johnson had worldwide sales of $82.6 billion during
calendar year 2020.         




KAYA HOLDINGS: Completes Sale of Cannabis Facility for $1.3MM
-------------------------------------------------------------
Kaya Holdings, Inc. has completed the sale of its Eugene, Oregon
cannabis facility for gross proceeds of $1,325,000.  Funds have
cleared escrow and the Company has allocated the capital infusion
to repay certain debt and strengthen the Company's balance sheet,
as well as provide the initial stage capital for some of the
Company's U.S. and global expansion activities, including its
planned cultivation sites in Greece and Israel.

The Kaya Kannabis Greece Facility (designer rendering), together
with Kaya Farms Israel are configured to produce approximately
600,000 pounds of GMP Certified, Premium, Medical-Grade Cannabis
annually for potential export to the European Union and elsewhere
(after obtaining successful financing, completing construction and
obtaining final requisite licensing).

"The funds we have received from the warehouse sale are being
prioritized to advance the generation of revenues, including
brand/product launches and on-the-ground progress in our licensed
Greek and Israeli projects, as well as to complete initial
construction and licensing at our 26-acre cannabis production
facility in Lebanon, Oregon," stated KAYS CEO and Chairman Craig
Frank.

"Our plan has always been focused on honing the skills we need to
master the six core competencies we have identified as key to
building tomorrow's cannabis sector leader -- cultivation,
processing, retail, brands, distribution and technology," continued
Frank.  "We have become highly efficient in each of these skills,
by expanding our knowledge based internationally to include highly
motivated, experienced experts from Israel, the EU, and Latin
America.  We will continue to build tomorrow's industry leader,
keeping to the long-term business plan we have diligently been
executing, out of the limelight and without the costly mega-deals
being done solely to satisfy short term investor demands.  One day
the market will awaken to the reality that KAYS has quietly amassed
the know-how, assets and opportunities necessary to secure its
place as a long-term, competitive and worthy player in the global
cannabis industry."

"The closing of the sale this past week for $1.325 million yielded
a gross cash influx of approximately $.09 per share," noted W.
David Jones, senior advisor to the Company.  "There were no new
shares issued to accomplish this and, as part of our recently
announced settlement with Sunstone Farms, 1,006,671 shares of KAYS
stock were cancelled, decreasing issued and outstanding shares by
approximately 6.5% to 14.7 million shares.  As we deploy capital to
move the Company forward we have also allocated funds to raise the
profile of KAYS with investors as we believe we have a very
interesting story to tell that will ultimately lead to the creation
of improved stockholder value."

                        About Kaya Holdings

Kaya Holdings, Inc. -- http://www.kayaholdings.com-- is a
vertically integrated legal marijuana enterprise that produces,
distributes, and/or sells a full range of premium cannabis products
including flower, oils, vape cartridges and cannabis infused
confections, baked goods and beverages through a fully integrated
group of subsidiaries and companies supporting highly distinctive
brands.

Kaya Holdings reported a net loss of $12.29 million for the 12
months ended Dec. 31, 2020, compared to net income of $7.52 million
for the 12 months ended Dec. 31, 2019. As of March 31, 2021, the
Company had $2.30 million in total assets, $32.69 million in total
liabilities, and a net stockholders' deficit of $30.39 million.

Houston, Texas-based M&K CPAS, PLLC, the Company's auditor since
2018, issued a "going concern" qualification in its report dated
March 31, 2021, citing that the Company has suffered net losses
from operations and has a net capital deficiency, which raises
substantial doubt about its ability to continue as a going concern.


KB HOME: Egan-Jones Keeps BB- Senior Unsecured Ratings
------------------------------------------------------
Egan-Jones Ratings Company, on October 11, 2021, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by KB Home.

Headquartered in Los Angeles, California, KB Home builds
single-family homes in the United States, primarily targeting
first-time and first move-up homebuyers.



KSP INC: Ind-Ra Moves BB Issuer Rating to Non-Cooperating
---------------------------------------------------------
India Ratings and Research (Ind-Ra) has migrated  KSP Inc.'s
Long-Term Issuer Rating to the non-cooperating category. The issuer
did not participate in the rating exercise despite continuous
requests and follow-ups by the agency. Therefore, investors and
other users are advised to take appropriate caution while using
these ratings. The rating will now appear as 'IND BB (ISSUER NOT
COOPERATING)' on the agency's website.

The instrument-wise rating actions are:             

-- INR150 mil. Fund-based export related limits migrated to non-
     cooperating category with IND BB (ISSUER NOT COOPERATING)/IND

     A4+ (ISSUER NOT COOPERATING) rating.

Note: ISSUER NOT COOPERATING: The ratings were last reviewed on
October 19, 2020. Ind-Ra is unable to provide an update, as the
agency does not have adequate information to review the ratings.

COMPANY PROFILE

Founded in 1977, KSP is engaged in the manufacturing and trading of
lawn and garden decorative items such as garden products, wrought
iron furniture, garden arches, garden fences, bird feeders,
furniture, among others.



LATAM AIRLINES: Plan Filing Exclusivity Extended by One Month
-------------------------------------------------------------
Steven Church of Bloomberg News reports that Latam Airlines Group
SA won an extra month to file a bankruptcy-exit plan for the
Chilean air carrier. The company will use the time to try to come
to deal with creditors and shareholders during mediation sessions
overseen by a retired judge, Latam attorney Lisa M. Schweitzer said
during a court hearing Thursday, October 28, 2021.

U.S. Bankruptcy Judge James L. Garrity approved an extension of
Latam's exclusive right to develop a bankruptcy plan that would cut
debt and allow the company to exit court protection.

                     About LATAM Airlines Group

LATAM Airlines Group S.A. -- http://www.latam.com/-- is a
pan-Latin American airline holding company involved in the
transportation of passengers and cargo and operates as one unified
business enterprise. It is the largest passenger airline in South
America.

Before the onset of the COVID-19 pandemic, LATAM offered passenger
transport services to 145 different destinations in 26 countries,
including domestic flights in Argentina, Brazil, Chile, Colombia,
Ecuador and Peru, and international services within Latin America
as well as to Europe, the United States, the Caribbean, Oceania,
Asia and Africa.

LATAM and its 28 affiliates sought Chapter 11 protection (Bankr.
S.D.N.Y. Lead Case No. 20-11254) on May 25, 2020. Affiliates in
Chile, Peru, Colombia, Ecuador and the United States are part of
the Chapter 11 filing.

The Debtors disclosed $21,087,806,000 in total assets and
$17,958,629,000 in total liabilities as of Dec. 31, 2019.

The Hon. James L. Garrity, Jr., is the case judge.

The Debtors tapped Cleary Gottlieb Steen & Hamilton LLP as
bankruptcy counsel, FTI Consulting as restructuring advisor, Lee
Brock Camargo Advogados as local Brazilian litigation counsel, and
Togut, Segal & Segal LLP and Claro & Cia in Chile as special
counsel.  The Boston Consulting Group, Inc. and The Boston
Consulting Group UK LLP serve as the Debtors' strategic advisors.
Prime Clerk LLC is the claims agent.

The official committee of unsecured creditors formed in the case
tapped Dechert LLP as its bankruptcy counsel, Klestadt Winters
Jureller Southard & Stevens, LLP as conflicts counsel, UBS
Securities LLC as investment banker, and Conway MacKenzie, LLC as
financial advisor.  Ferro Castro Neves Daltro & Gomide Advogados is
the committee's Brazilian counsel.

The Ad Hoc Group of LATAM Bondholders tapped White & Case LLP as
counsel.

Glenn Agre Bergman & Fuentes, LLP, led by managing partner Andrew
Glenn and partner Shai Schmidt, has been retained as counsel to the
Ad Hoc Committee of Shareholders.


MAPLE MANAGEMENT: Wins Cash Collateral Access Thru Nov 17
---------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois has
authorized Maple Management, LLC to use cash collateral to pay the
ordinary and necessary operating expenses of its business, as set
forth in the budget, until 5 p.m. on November 17, 2021.

The Debtor is permitted to use Cash Collateral only to pay actual,
ordinary and necessary operating expenses related to the business
of the Debtor for the purposes and up to the amounts set forth in
the budget, with a 10% variance.

The budget provided for $47,743 in monthly expenses. Any budgeted
expense in one month that is not paid in that month will be carried
over for payment by the Debtor in subsequent months, except for the
monthly adequate protection payment to Greenwich Capital Management
LP, as the Funder, of $1,000 per week or the sum as may be further
determined by the Court.  The Funder has a perfected, pre-petition,
senior security interest in substantially all of the Debtor's
personal property.

As adequate protection, Greenwich Capital is granted valid and
perfected postpetition liens and security interests in the personal
property and all proceeds thereof to the same extent, validity and
priority held by the Funder prepetition.  The Replacement Liens
granted to Greenwich Capital will be in addition to, and not in
substitution of, any and all security interests, liens,
encumbrances, rights of set-off or other rights of the Funder
currently existing or hereafter arising.

The Court ruled that the Debtor must also maintain insurance
coverage on the personal property, and must remain current on all
post-petition rent obligations, sums due to any taxing authorities
and to the Trustees of the National Elevator Industry Pension Fund,
Health Benefit, Educational, Elevator Industry Work Preservation
Funds, Elevator Constructors Annuity and 401(K) Retirement Fund.

The Court will conduct a status hearing on November 17 on the
Debtor's right to continue using cash collateral and on objection
of the Trustees.

A copy of the fifth interim order is available for free at
https://bit.ly/3Cp9fRh from PacerMonitor.com.

                    About Maple Management, LLC

Maple Management, LLC owns and operates a construction-related
business that installs elevators, ramps and lifts for the disabled,
elderly and infirm at their primary residences. Maple Management
operates from the real property commonly known as 245 W Roosevelt
Rd Ste 77, West Chicago, IL 60185-4838. Maple rents this premises.
Its principal is James Mecha.

Maple sought protection under Chapter 11 of the U.S. Bankruptcy
Code (Bankr. N.D. Ill. Case No. 21-02059) on February 17, 2021. In
the petition signed by Mecha, the Debtor disclosed up to $50,000 in
assets and up to $1 million in liabilities.

Judge Janet S. Baer oversees the case.

Ariel Weissberg, Esq., at Weissberg and Associates, Ltd. is the
Debtor's counsel.



MARSHALL SPIEGEL: Committee Counsel Awarded $139,000 in Fees
------------------------------------------------------------
The United States Bankruptcy Court for the Northern District of
Illinois, Eastern Division, issued a findings of fact and
conclusions of law on October 25, 2021, a full-text copy of which
is available at https://tinyurl.com/9extk57k from Leagle.com in
support of the order awarding to Adelman & Gettleman, Ltd., total
fees and costs in the amount of $139,012.17 for its services as
counsel to the Official Committee of Unsecured Creditors.

                      About Marshall Spiegel

Marshall Spiegel sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 20-21625) on Dec. 16,
2020.  The Debtor is represented by David Lloyd, Esq.

The U.S. Trustee for Region 11 on March 3 appointed an official
committee to represent unsecured creditors in the Chapter 11 case
of Marshall Spiegel.


MATTEL INC: S&P Alters Outlook to Positive, Affirms 'BB' ICR
------------------------------------------------------------
S&P Global Ratings revised its outlook on U.S. toy manufacturer
Mattel Inc.'s rating to positive from stable.

At the same time, S&P affirmed its 'BB' issuer credit rating, 'BB'
rating on the company's unsecured notes with subsidiary guarantees,
and 'B+' rating on the unsecured notes without subsidiary
guarantees. The '3' recovery rating on the company's unsecured
notes with subsidiary guarantees, and '6' recovery rating on the
unsecured notes without subsidiary guarantees remain unchanged.

The positive outlook reflects the possibility of a near-term
upgrade once S&P is confident EBITDA growth and a financial policy
to reduce debt can enable Mattel to sustain net leverage below 3x.
This would incorporate potential supply chain disruptions,
inflationary cost pressures, and volatility over the economic
cycle.

The positive outlook revision reflects Mattel's better than
anticipated operating performance and that it could end the year
with leverage below S&P's 3x upgrade threshold. Following a good
2020 holiday sales season, Mattel has reported operating
performance through the first three quarters of 2021, reflecting
continued strong demand for toys. Mattel also raised its full-year
2021 guidance to about 15% growth in net sales compared with 2020
and about $900 million-$925 million of adjusted EBITDA. If Mattel
achieves its guidance, leverage could be in the mid-2x area at the
end of the year, comfortably below its 3x upgrade threshold.
Additionally, Mattel's publicly articulated financial policy
prioritizes reducing debt with free cash flow, indicated by its
third quarter 2021 repayment of $275 million of notes due in 2025.
Should Mattel's financial policy continue to support deleveraging
and its operating performance remains stable, it could reduce our
measure of net leverage to about 2x in 2022.

Although Mattel disclosed guidance for full-year sales, the success
of the holiday season is typically uncertain until it has nearly
concluded. Additionally, inflationary pressures for toy
manufacturers do not appear to have abated. Mattel will likely face
continued supply chain disruptions and cost inflation in the fourth
quarter and into 2022. So far, Mattel has passed through price
increases to retailers, partially mitigating inflationary
pressures. S&P said, "According to our macroeconomists, a fast
decline in new cases, the hot labor market, and strong household
balance sheets all supported consumer confidence until the first
week of October. These indicators edged down sharply last week,
with the consumer confidence falling to an eight-month low on
higher inflation weighing on consumers' moods and purchasing power.
We believe retailers' willingness to continue to share higher input
costs with toy manufacturers depends on consumers' willingness to
pay higher prices."

Mattel's multiyear restructuring substantially improved margins,
which may be sustainable and decrease the risk of operating
volatility over the next few years. Multiple cost-saving
initiatives implemented since 2018 materially improved margins.
Through its Capital Light and Structural Simplification programs,
Mattel closed three owned manufacturing plants and plans to exit a
fourth, divested underperforming brands and products, and
significantly reduced manufacturing and nonmanufacturing headcount.
As a result, the company has realized approximately $1 billion in
run-rate cost savings. In 2021, Mattel announced its Optimizing for
Growth initiative that it expects will save an incremental $250
million by 2023. S&P said, "Although many of these programs involve
upfront costs, including severance expense, we believe they will
allow higher EBITDA margin and may reduce operating variability.
However, we believe Mattel maintains healthy advertising and design
and development spending, which are key to the continued success of
its core brands. Should demand weaken temporarily for some core
products, the company's recently expanded margin may cushion the
impact."

If Mattel adapts product development, brand management, and
marketing strategies to shifting consumer preferences, it may
sustain recent strength in its power brands over the next several
years. S&P said, "Mattel appears to have strengthened its core
brands, most notably Barbie, which we believe resulted partly from
centralizing global product design and development, as well as
enabling design-driven product development. However, Mattel
recently turned around the sales performance of its core products
after several years of market share losses. Mattel has stated it
believes the company can adapt over the near-term shift of play
patterns and consumer preferences better than in recent years
because its major brands are built around loyalty, repeat
purchases, collecting, and cultural relevance. It seems plausible
that focusing on these may enable Mattel to anticipate continued
buying or when a product or brand loses momentum. We believe the
fashion nature of the toy business presents challenges every year,
like all operators in the industry. We believe the best evidence
will be a longer track record of product success over the next few
years."

Mattel's input prices, seasonality, and supply chain remain key
risks. Volatility in commodity prices for raw material inputs and
being unable to pass these fully through to retailers are key risks
for the toy industry. In addition, the business has high
seasonality, which can magnify potential sales and inventory
missteps. Supply-chain disruptions and product recalls can be
costly and reduce profitability. Mattel manufactures most of its
toys in China, which could leave it exposed to tariffs or trade
disputes, increasing costs that cannot be passed to consumers.

As is typical among toy manufacturers, Mattel faces a perpetual
risk of negative product safety events that could harm consumers
and damage a core brand. In 2019, Mattel recalled and discontinued
its Fisher-Price Rock 'n Play Sleeper after reports of infant
deaths. S&P said, "We believe the company took these actions to
demonstrate to consumers that product safety is a priority and to
avoid long-term damage to the Fisher-Price brand. The risk of brand
damage and associated impact to sales is elevated in the toy
industry, given most sales happen shortly before the holiday
season. We believe this risk might be even higher for Mattel given
some revenue concentration among the company's five core brands:
Barbie, Hot Wheels, American Girl, Fisher-Price, and Thomas &
Friends. While we believe the company has successful
quality-control programs in its manufacturing and assembly
operations comparable to those of peers, expensive product recalls
temporarily impaired Mattel's margin." In addition, the company is
exposed to and has periodically incurred regulatory fines and costs
of environmental clean-up at its manufacturing sites. However,
increased regulatory and environmental clean-up costs have not
recently impaired cash flow significantly, nor is that expected.
Mattel has outsourced approximately 30%-40% of its manufacturing to
third parties, which could elevate product safety and environmental
risks, unless quality-control programs are robust enough to
mitigate the risk.

S&P said, "The positive outlook reflects the possibility of an
upgrade over the near term, once we are confident EBITDA growth and
a financial policy to reduce debt can sustain net leverage below 3x
incorporating potential supply chain disruptions, inflationary cost
pressures, and volatility over the economic cycle.

"We will likely raise the rating if we expect Mattel will sustain
leverage below 3x, incorporating potential supply chain
disruptions, inflationary cost pressures, and volatility over the
economic cycle.

"We will likely lower the rating if we believe the company would
sustain leverage greater than 4x, likely the result of some
combination of poor product execution, margin degradation, and weak
consumer demand for toys."



MERIT DENTAL: Obtains Final OK on Cash Collateral Use
-----------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas,
Dallas Division, has authorized David W Hughes DMD & Associates PC,
d/b/a Merit Dental Care, to use cash collateral on a final basis in
accordance with the budget, with a 15% variance.  

An immediate and critical need exists for the Debtor to obtain
funds in order to continue the operation of its business. Without
access to the funds, the Debtor will not be able to pay its direct
operating expenses and obtain goods and services needed to carry on
its business during this sensitive period in a manner that will
avoid irreparable harm to the bankruptcy estate.

As adequate protection for the diminution in value of their
interests, the Secured Lenders, consisting of (i) Village Bank &
Trust and (ii) the Department of the Treasury - Internal Revenue
Service, are granted automatically perfected replacement liens and
security interests co-extensive with their pre-petition liens.

Beginning November 1, 2021, and continuing on the first day of each
month thereafter until a Chapter 11 Plan is confirmed, the Debtor
will pay to Patterson Dental Supply, Inc. the amount of $300 as
adequate protection.

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

The Debtor projects $55,150 in income and $43,860 in total
expenses.

                       About Merit Dental Care

Merit Dental Care is a provider of dental care to patients in the
Dallas, Texas area. The Debtor sought protection under Chapter 11
of the U.S. Bankruptcy Court (Bankr. N.D. Tex. Case No. 21-31675)
on September 17, 2021. In the petition signed by David W. Hughes,
president, the Debtor disclosed up to $500,000 in assets and up to
$10 million in liabilities.

Judge Stacey G. Jernigan oversees the case.

Joyce Lindauer, Esq., at Joyce W. Lindauer Attorney, PLLC is the
Debtor's counsel.



METHANEX CORP: Fitch Affirms 'BB' LT IDR & Alters Outlook to Pos.
-----------------------------------------------------------------
Fitch Ratings has affirmed Methanex Corporation's Long-Term Issuer
Default Rating (IDR) at 'BB' and affirmed all associated unsecured
debt at 'BB'/'RR4'. The Rating Outlook is revised to Positive from
Negative.

The 'BB' rating reflects the company's position as the largest
global supplier of methanol, with a global distribution network and
9.3 million metric tons (MT) in production capacity. The ratings
also reflect the company's portfolio high grading, good historical
financial performance, and solid historical FCF and leverage
metrics. Offsetting considerations include methanol's sensitivity
to crude and natural gas prices and China's demand, particularly at
methanol-to-olefins (MTO) facilities, and the significant expense
associated with maintaining shipping and storage facilities.

The Positive Outlook reflects an improved demand environment
combined with challenges on the supply side, with realized prices
sufficient to allow the company to simultaneously reduce leverage
and fund its Geismar 3 (G3) project, alongside a more conservative
medium-term capital deployment policy and expectations that FFO
Leverage will remain below 3.25x throughout the duration of the
forecast.

KEY RATING DRIVERS

Solid Methanol Price Environment: Average realized price for
Methanex fell to $256/ton in 4Q19 and then to $211/ton in 2Q20.
This period represented the bottoming out of pricing and
utilization rates, with average realized price of $247/ton on the
year. Though 2020 demonstrated the relatively higher cash flow risk
for methanol producers like Methanex relative to Investment Grade
chemical peers, Fitch notes that a favorable pricing environment
for ethylene and polyethylene and an ongoing recovery in fuel
demand has driven a much stronger methanol pricing environment,
with average realized prices of about $376/MT in Q1-Q3 2021.

Improving Leverage Profile: Fitch believes that Methanex has the
liquidity and FCF generation to complete the cost-advantaged G3
expansion with little to no incremental debt. The company has $900
million in combined availability under its delayed drawn term loan
and revolver as of 3Q21. Fitch believes that given the current
demand profile, the company will likely be able to fund the project
using balance sheet cash and FCF, resulting in funds from
operations (FFO) Leverage trending below 3.25x.

FCF Generation to Rebound: Methanex's position as a low-cost
producer has allowed it to achieve generally favorable cash
generation, with cash outlays often directed toward capital
expenditures and a steady dividend. Pressured FCF generation
followed the large decline in methanol prices in the onset of the
coronavirus pandemic, and Methanex proactively cut dividends and
delayed capital spending, including Geismar 3 (G3), in order to
bolster liquidity. The company has since resumed G3 spending, which
Fitch believes indicates that methanol demand can support the
increased execution risk and tighter liquidity associated with
completing the project.

G3 Project Resumed: Methanex's $1.25 billion-$1.35 billion, 1.8
million MT Geismar 3 (G3) expansion creates short-term risks and
longer-term opportunities for the credit. At an estimated $722/MT,
the Brownfield G3 project has a number of cost advantages,
including shared storage and terminal facilities; lack of need to
build a reformer given the ability to use purge gas; procurement
synergies, and amortization of other fixed costs over a larger
production base. Medium-term credit risks include cost overruns and
delays. The capacity increase associated with the project may serve
as a deterrent to the company's competitors which may be
considering bringing additional capacity online as methanol prices
recover.

Energy Applications Drive Price: Methanol prices are volatile, and
correlated to oil prices, while methanol's feedstock costs are
linked to natural gas and coal prices in Asia. As a result, sharp
declines in the oil/gas price ratio can periodically pressure the
credit. Methanol demand is increasingly driven by methanol for
energy applications, which, prior to the downturn, had been the
fastest growing component of demand, and included MTO plants;
gasoline blendstocks to increase octane (MTBE); a substitute for
bunker fuel and as an industrial boiler fuel. Energy applications
for methanol are sensitive to demand in China, particularly MTO,
which could cap methanol prices.

Low Cost Producer: Methanex is the largest global supplier of
methanol, with 9.3 million MT in current production capacity, and
sales of 10.7 million MT or about 13% of the methanol market.
Natural gas is the main feedstock and is its single largest
expense. Methanex's portfolio benefits from low cost/stranded gas.
The company's plants outside North America have credit-friendly
contract structures, which include a low initial fixed gas price,
plus a variable component that is shared between Methanex and the
gas supplier as methanol prices rise. This structure is
countercyclical insofar as it lowers the company's costs in a
down-cycle in exchange for surrendering some methanol price-related
gains on the upside. Methanex's North American plants (Geismar 1 &
2, and Medicine Hat, Canada) lack these features but benefit from
low gas prices linked to the shale revolution and a meaningful
hedge program in place.

DERIVATION SUMMARY

Relative to the IG chemical companies, Methanex has exhibited
relatively higher cash flow volatility. The company's single
product focus on methanol means it is less diversified than
integrated chemical producers such as Eastman Chemical Company
(BBB-/Stable) and Westlake Chemical (BBB/Stable), and more in line
with certain U.S. Oil and Natural Gas producers like CNX Resources
Corporation (BB/Positive). YE 2020 Total Debt with Equity
Credit/Operating EBITDA for Methanex was 6.9x, which compares
unfavorably to Eastman and Westlake, each at 3.0x.

Methanex's leverage has declined from its peak in 2020 given an
improved pricing environment. The company's recent history of
elevated leverage and near-term high capital spending are offset by
the company's strong position as the world's largest supplier of
methanol, its portfolio of geographically diversified, low-cost
plants and the increasingly supportive pricing environment.
Methanex's margins are in line with IG chemical peers but are more
cyclical given methanol's linkage to crude and coal pricing and
sensitivity to China's demand for methanol in energy applications.

KEY ASSUMPTIONS

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

-- Methanol prices recover sharply through 2021 due to increased
    fuel and MTO demand, as well as general economic recovery,
    with realized prices remaining about $300/MT thereafter;

-- G3 expansion completed in late 2023 and operational in 2024,
    no strategic partner considered for G3;

-- No incremental debt used to fund G3;

-- Share repurchases resume, with balance sheet cash around $500
    million.

RATING SENSITIVITIES

The Positive Outlook could be revised to Stable should the
presently strong pricing environment soften, leading to an
increased likelihood that Methanex must use incremental debt to
fund the completion of G3.

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

-- Completion of G3 in a timely manner, with limited incremental
    debt;

-- FFO Leverage durably below 3.25x, potentially due to a
    continued favorable outlook for methanol prices;

-- Increased product diversification.

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

-- FFO Leverage durably above 3.75x, potentially due to a
    sustained trough in methanol prices and a lower demand for MTO
    production;

-- Cost overruns, delays, or realization of other execution risk
    related to G3 expansion leading to stepped up borrowings;

-- Sustained disruption in operations of major facilities.

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

As of Q3 2021, Methanex had $932 million in readily available cash
and $900 million in availability between its revolver and its
delayed draw term loan. The improved demand environment may allow
the company to cover capital expenditures related to G3 without
taking on incremental debt, with roughly $800-900 million in G3
construction costs. Fitch expects the company will not need to draw
on its delayed draw term loan to fund the expansion, which would
drag on its credit metrics. Liquidity will remain sufficient, with
the company maintaining full availability on its $300 million
revolver.

The company enjoys a relative lack of near-term maturities, with a
$300 million bond maturity in 2024. Should the company draw on its
delayed draw term loan, it would face a modest maturity wall in
2024, consisting of $300 million in unsecured bonds plus the DDTL
maturity.

ISSUER PROFILE

Methanex is the world's largest supplier of methanol, with
approximately 9.3 million metric tons (MT) of nameplate production
capacity across New Zealand, the U.S., Trinidad, Egypt, Canada, and
Chile. Its low-cost position is driven by access to cheap/stranded
natural gas feedstocks and advantageous contract structures.

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.


MVK INTERMEDIATE: Moody's Puts B3 CFR Under Review for Downgrade
----------------------------------------------------------------
Moody's Investors Service placed MVK Intermediate Holdings, LLC's
B3 Corporate Family Rating, B3-PD Probability of Default Rating,
and the B3 rating on the company's senior secured first lien
revolving credit facility and $335 million first lien secured term
loan under review for downgrade. The action is based on Moody's
view that the company will be challenged to reduce very high
leverage and generate meaningful free cash flow in the next 12 to
18 months. As of June 30, 2021, MVK's Moody's adjusted debt/EBITDA
was above 10x, which is higher than Moody's downgrade factor of
debt/EBITDA sustained above 7.0x, and LTM free cash flow is
negative, albeit partially from reinvestment in the business.

The following ratings/assessments are affected by the action:

On Review for Downgrade:

Issuer: MVK Intermediate Holdings, LLC

Corporate Family Rating, Placed on Review for Downgrade, currently
B3

Probability of Default Rating, Placed on Review for Downgrade,
currently B3-PD

Senior Secured Bank Credit Facility, Placed on Review for
Downgrade, currently B3 (LGD4)

Outlook Actions:

Issuer: MVK Intermediate Holdings, LLC

Outlook, Changed To Rating Under Review From Stable

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

The review for downgrade reflects the company's weak credit metrics
for a B3 credit rating and Moody's expectations that the company
will be challenged to experience a significant improvement in
earnings and free cash flow in the next 12 to 18 months. In Fiscal
2020, MVK experienced a number of headwinds, including sustained
high temperatures and smoke from wildfires that materially
challenged the yields of its stone fruit, a voluntary recall
related to a Salmonella outbreak, and Covid-19 related expenses. In
part because of the weak Fiscal 2020 performance, management
decided to enhance the company's liquidity by raising over $170
million through asset sales. Management repaid debt with some of
these proceeds and used the balance to fund working capital. Given
concerns regarding the outlook for MVK's Fiscal 2021 financial
performance and the company's potential liquidity needs in Fiscal
2022, Moody's has decided to place MVK's credit ratings on review
for downgrade.

In the review, Moody's will assess the company's earnings
performance for the balance of 2021 and the revenue, earnings and
cash flow prospects for 2022. Moody's will also evaluate the
company's liquidity position including the capacity to fund the
normal off season cash needs that have ranged from $70-$100 million
in recent years. In addition, Moody's will assess MVK's potential
to reduce leverage to a level more in line with expectations for
the B3 CFR.

MVK's existing B3 CFR reflects MVK's cash flow volatility due to
seasonality of business, relatively small scale with desirable but
concentrated growing acreage in California's San Joaquin Valley,
and customer concentration with nearly 50% of sales generated from
its top five customers. The stone fruit business is subject to
significant season-to-season volatility from weather-dependent
growing conditions, competition for distribution and shelf space
with retailers, and fluctuating fruit prices. Moody's believes that
MVK needs to maintain good liquidity to weather the typical
variations in operating performance.

The coronavirus outbreak and the government measures put in place
to contain it continue to disrupt economies and credit markets
across sectors and regions. Although an economic recovery is
underway, it is tenuous, and its continuation will be closely tied
to containment of the virus. As a result, there is uncertainty
around Moody's forecasts. Moody's regards the coronavirus outbreak
as a social risk under its ESG framework, given the substantial
implications for public health and safety. Notwithstanding, MVK and
many other protein & agriculture companies may benefit from
increased demand for at home food consumption, although some
volatility can be expected through 2022 due to uncertain demand
characteristics, channel shifting, and the potential for supply
chain disruptions and difficult comparisons following these
shifts.

Governance risk includes the company's financial strategies, which
Moody's views as aggressive given its high financial leverage and
private equity ownership.

The ratings could be downgraded if stone fruit pricing and volume
is weaker than expected, MVK's operating margin declines, free cash
flow remains weak, market share declines, or liquidity
deteriorates. Ratings could also be downgraded if debt to EBTIDA is
sustained above 7.0x.

Although highly unlikely at this time, Moody's could upgrade the
rating if the company improves revenues and reduces leverage such
that debt to EBITDA is sustained below 5.5x. The company would also
need to sustain stronger free cash flow and liquidity to be
considered for an upgrade.

The principal methodology used in these ratings was Protein and
Agriculture published in May 2019.

Headquartered in Fresno, California, MVK Intermediate Holdings, LLC
(MVK) is the holding company of Wawona Packing Company, LLC, and
subs (owning the operating assets), and Wawona FarmCo, LLC (owning
the farmland and trees). In September 2019, legacy companies,
Wawona Packing Company (Wawona) and Gerawan Farming (Gerawan),
merged their businesses into MVK, which is majority owned and
controlled by private equity firm Paine Schwartz Partners with
minority ownership by Dan Gerawan. Wawona (founded in 1948) and
Gerawan (founded in 1938) are growers, packers and suppliers of
organic and conventional stone fruit including peaches, nectarines,
and plums. The combined company generates revenue of approximately
$300 million per year and owns over 17,000 acres of farmland in the
highly desirable San Joaquin Valley in California.


NEWSTREAM HOTEL: Wins Cash Collateral Access on Final Basis
-----------------------------------------------------------
Judge Brenda T. Rhoades of the U.S. Bankruptcy Court for the
Eastern District of Texas authorized Newstream Hotel Partners -
ABQ, LP to use cash collateral from the Petition Date through the
Termination Date, subject to the terms of the prior cash collateral
orders, including the provisions related to payment of approved
expenses in the budgets the Debtor submitted to the Court.

The Debtor's right to use cash collateral pursuant to the Order
will terminate upon the occurrence of any of the Termination Events
and five business days following the delivery of a written notice
by Access Point Financial, LLC f/k/a Access Point Financial, Inc.
as Prepetition Secured Lender, to:

     -- the Debtor,
     -- counsel to the Debtor,
     -- the Subchapter V Trustee, and
     -- the United States Trustee,

of a Default Notice of the occurrence and continuance of a
Termination Event.

These are considered a "Termination Event:"

     a. the Debtor violates any term of the Order;

     b. the Debtor's actual expenditures exceed the amounts set
        forth in the line items to an Approved Budget by more
        than the Permitted Deviation, and the Prepetition Secured
        Lender did not previously consent in writing to such
        deviation from such Approved Budget, or did not
        subsequently waive such unauthorized use of Cash
        Collateral;

     c. the consummation of the sale or other disposition of all
        or substantially all of the assets of the Debtor;

     d. the entry of an order:

          i. converting the Chapter 11 Case to a case under
             Chapter 7 of the Bankruptcy Code; or

         ii. dismissing the Chapter 11 Case.

As of the Petition Date, the Debtor owes the Prepetition Secured
Lender not less than $5,469,775, plus statutory attorney's fees, as
provided for under the loan documents.  The Lender's interest is
secured by a first, valid and perfected security interest in, and
lien on, all of the Debtor's Cash Collateral and other Prepetition
Collateral.

As adequate protection for its interest in the cash collateral, the
Prepetition Secured Lender will be granted continuing, valid and
fully perfected replacement liens and first priority security
interests in the Debtor's property and assets to the extent of
diminution of the prepetition Cash Collateral, subject to the
carve-out.

The Carve-Out consists of (a) unpaid post-petition fees and
expenses of the Clerk of the Court; and (b) unpaid post-petition
fees and expenses of Professionals of the Debtor, the Subchapter V
Trustee, and any Statutory Committee (if appointed) but only to the
extent such fees and expenses are allowed by the Bankruptcy Court
under sections 330, 331, or 363 of the Bankruptcy Code.
Specifically, the Carve-Out includes up to $5,000 in fees and
expenses incurred by the Subchapter V Trustee.

As additional adequate protection, the Prepetition Secured Lender
is granted an allowed superpriority administrative expense claim
under 507(b) of the Bankruptcy Code.

The Prepetition Secured Lender's Adequate Protection Liens will be
deemed duly and automatically perfected under all applicable laws,
and no further notice, filing, recordation or order shall be
required to effectuate such perfection.

A copy of the final order is available for free at
https://bit.ly/3Gwkt9h from PacerMonitor.com.

                       About Newstream Hotel

Newstream Hotel Partners - ABQ, LP owns a full-service hotel, the
SureStay Plus Hotel by Best Western Albuquerque I40 Eubanks,
located at 10330 Hotel Avenue NE, Albuquerque, N.M.

Newstream Hotel Partners - ABQ and affiliate Newstream Hotels &
Hospitality, LLC filed voluntary petitions for Chapter 11
protection (Bankr. E.D. Tex. Lead Case No. 21-41212) on Aug. 30,
2021.  In their petitions, Newstream Hotel Partners listed up to
$10 million in both assets and liabilities while Newstream Hotels &
Hospitality listed up to $50,000 in assets and up to $10 million in
liabilities.  Judge Brenda T. Rhoades oversees the cases.  Spencer
Fane, LLP is the Debtors' legal counsel.

Access Point Financial, LLC f/k/a Access Point Financial, Inc., as
secured lender, is represented by:

     Sean A. Gordon, Esq.
     Austin B. Alexander, Esq.
     Thompson Hine LLP
     Two Alliance Center
     3560 Lenox Road, Suite 1600
     Atlanta, GA 30326-4266
     Tel: (404) 541-2900
     Fax: (404) 541-2905



NEXEL SERVICES: Files Emergency Bid to Use Cash Collateral
----------------------------------------------------------
Nexel Services, LLC asks the U.S Bankruptcy Court for the Southern
District of Texas, Houston Division, for authority to use cash
collateral to pay for expenses set forth in the budget and any
other unforeseeable expenses that may arise and pose a threat to
the Debtor's continued operations. Emergency relief is requested by
November 5, 2021.

A search in the Texas Secretary of State shows that alleged secured
positions are held by the Small Business Administration and Channel
Partners, LLC.

The Debtor generates revenue from its consulting and managing
operations to other business clients. Moreover, the revenue is
deposited by the Debtor in its DIP operating account pending entry
of an order allowing use of cash collateral or consent by lien
holders.

The Debtor proposes to provide adequate protection to the SBA,
Channel Partners, and Forward Financing, LLC in the form of
replacement liens on all post-petition cash collateral and
post-petition acquired property to the same extent and priority
they possessed, if any, as of the Petition Date.

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

                     About Nexel Services, LLC

Nexel Services, LLC is a business management and consulting
company. It sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-33475) on October 27,
2021. In the petition signed by Kashif Ijaz, chief executive
officer, the Debtor disclosed up to $50,000 in assets and up to $1
million in liabilities.

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



NIR WEST: Unsecureds Will Get 15.06% of Claims in 48 Months
-----------------------------------------------------------
NIR West Coast Inc., a California corporation, d/b/a Northern
California Roofing Co., submitted a Second Amended Plan of
Reorganization.

The Second Amended Plan calls for the Debtor to continue operating
its business, re-roofing commercial and residential buildings, and
installing HVAC systems and solar panels.

The Second Amended Plan provides for 12 classes of secured claims
and lease claimants, classes of unsecured claims, and one class of
equity security holders. The Second Amended Plan provides for the
payment of allowed administrative priority claims upon the
confirmation of the Second Amended Plan, and provides for the
disbursements from Debtor's projected earnings from operations to
the allowed claimants.  The exact percentage distribution to
unsecured claims will depend on the total amount of claims allowed
in this case.

                Classes of General Unsecured Claims

Class 4.2 consists of the claim of Vacaville Quail Run, L.P. in the
amount of $125,000.  This claim is disputed, and arises from an
alleged construction defect for work performed prepetition. Debtor
has determined that there is no insurance coverage for this claim.
To the extent the claim is allowed, it will receive the same
treatment as provided for Class 4.10.

Class 4.5 consists of the claim of Parmel Properties in the amount
of $84,613.  This claim is scheduled as contingent. If this claim
is allowed, it will be entitled to receive the same treatment as
provided for Class 4.10.

Class 4.6 consists of the claim of First Northern Bank in the
amount of $435,237.50. This claim is from a Paycheck Protection
Program loan.  In accord with the provisions of such program, it
shall be forgiven, and receive no distribution from the Estate.

Class 4.7 consists of the claim of Javier Vega Tovar in the amount
of $410,000.  This amount of this claim results from a pre petition
settlement of a wage & hour claim by a former employee. In
recognition of the expense, uncertainty and delay attendant in
litigation, Claimant will be entitled to retain the $70,000 amount
tendered prepetition, which is equivalent to a distribution of
17.07% on account of the $410,000 total claim amount.

Class 4.8 consists of the claim of Gregory T. Lynn in the amount of
$45,000.  This loan from the Debtor's 100% shareholder shall
receive no distributions from the Estate.

Class 4.9 consists of the claim of Liberty Mutual Insurance c/o
Wilbur Group, Adjusters.  This claim is disputed.  No proof of
claim has been filed.  The claim is alleged to be for reimbursement
of insurance benefits paid out to a tenant of a building Debtor re
roofed.  In the event this claim is allowed, it shall receive the
treatment provided for Class 4.10.

Class 4.11 consists of All Other Unsecured Claims in the amount of
$884,837.  Class 4.10 Allowed Claims shall receive a total of
$138,144 on a pro-rata basis, to be paid in equal quarterly
disbursements of $8,634 on or before 48 months following the
Effective Date, without interest. The first quarterly disbursement
shall be issued on the 10th day of the third full calendar month
following the Effective Date, and subsequent disbursements shall be
issued quarterly thereafter.

The Estate reserves the option of tendering all or part of the
total disbursement to this Class 4.10 sooner than 48 months
following the Effective Date, but shall not be entitled to any
discount in the total amount by reason of earlier payment(s). The
estimated dividend to Class 4.10 is 15.06%, based upon the claims
identified.

Equity Interest holder Gregg T. Lynn shall retain his shares.

The Debtor will remain in business, which is primarily the
replacement of roofs on residential and commercial buildings.  It
also installs HVAC and solar systems.  The monthly and quarterly
payments provided by the Second Amended Plan will be funded from
the net proceeds of operation of Debtor's ordinary course of
business.  The Debtor may also obtain an additional advance of its
existing loan from the US Small Business Administration on account
of the recently-enacted federal COVID19 pandemic relief act.  The
payments provided by the Second Amended Plan may also be funded by
the net proceeds of recoveries obtained by excise of avoiding
powers.

Having significantly cut costs and economized, and based upon over
30 years in the industry, Debtor has conservatively estimated that
it will generate sufficient income and profit to allow it to fund
the disbursements provided by the Second Amended Plan.  The term of
the Second Amended Plan is 48 months.

A full-text copy of the Second Amended Plan of Reorganization dated
Oct. 25, 2021, is available at https://bit.ly/3Cpgclr from
PacerMonitor.com at no charge.  

Attorneys for Debtor:

     Julie E. Oelsner, Esq.
     WEINTRAUB TOBIN
     400 Capitol Mall, 11th Floor
     Sacramento, CA 95814
     Telephone: 916/558.6000
     Facsimile: 916/446.1611
     Email: joelsner@weintraub.com

                      About NIR West Coast

NIR West Coast, Inc., d/b/a Northern California Roofing Co. --
https://northerncaliforniaroofing.com/ -- which conducts business
under the name Northern California Roofing, is a general building
contractor that specializes in all phases of the roofing process:
from roof repairs to roof replacements, as well as maintenance
programs and complete roof overhauls.

NIR West Coast filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Cal. Case No. 20
25090) on Nov. 4, 2020.  The petition was signed by Gregory Lynn,
president and chief executive officer.  At the time of filing, the
Debtor estimated $1 million to $10 million in both assets and
liabilities.

Judge Christopher D. Jaime oversees the case.

Weintraub Tobin Chediak Coleman Grodin Law Corp. is the Debtor's
legal counsel.

Bank of the West is represented in the case by Gabriel P. Herrera,
Esq. -- gherrera@kmtg.com -- at Kronick Moskovitz Tiedemann &
Girard.    


NORCROSS LODGING: Seeks Cash Collateral Access
----------------------------------------------
Norcross Lodging Associates, LLP asks the U.S. Bankruptcy Court for
the Southern District of Indiana, Indianapolis Division, for
authority to use cash collateral.

The Debtor proposes to use cash collateral for the purpose of
maintaining, operating, preserving, and enhancing its hotel,
Norcross Inn & Suites, in the ordinary course of the Debtor's
pre-confirmation business during the Subchapter V case, and for
paying the costs of administration.

Although the Hotel has 118 rooms, only 65 to 70 are currently in a
condition to be rented. At any given time, roughly 25 to 30 rooms
are occupied and the Debtor's average occupancy rate over the last
three months is 40% based on available rooms for rent. Based on
current market conditions, the Debtor believes the value of the
Hotel is approximately $1,300,000.

In 2014, as a result of the prior economic downturn and a dispute
between the Debtor and its prior lender regarding the disposition
of unallocated loan proceeds, the Debtor commenced a previous
chapter 11 case in this Court under Case No. 14-00626-JJG-11. The
Debtor's prior plan was confirmed on September 30, 2014, and the
Court entered a final decree on February 24, 2015.

Under the Debtor's prior plan, its then-lender, The National
Republic Bank of Chicago, was granted a secured claim of $1,500,000
and an unsecured claim of $972,454. The secured claim was
documented by a 10-year Replacement Promissory Note dated October
1, 2014, in the amount of $1,500,000 at 5.25% interest.

The Replacement Note was secured by the prior security documents
between the parties which granted NRBC an interest in the hotel,
rents, and substantially all of the Debtor's assets. The
Replacement Note and Security Documents have been assigned numerous
times since October 2014, and SG Peachtree Corners Hospitality
Holdings, LLC is apparently the current holder of those documents.

On account of its unsecured claim, NRBC was to receive a pro rata
portion of a $28,845 distribution. In furtherance of that plan
obligation, shortly after confirmation, the Debtor paid NRBC of
surplus cash collateral which, among other obligations, fully
satisfied NRBC's unsecured claim. On account of the secured claim
of NRBC or its assign, the Debtor made almost $700,000 in payments
between October 2014 and March 2020.

During that time, in late 2018 the Hotel's elevators malfunctioned
and were inoperable. As a result, the Hotel experienced a
significant downturn in guest revenue and loss of staff. The Debtor
finally resolved that issue and began to see a rebound in revenues,
but in early 2020 the pandemic began to take hold. On March 14,
2020, the Governor of Georgia declared a public health emergency,
and on April 2 that year, issued a statewide shelter-in-place order
to stop the spread of COVID-19. The effect of the pandemic and the
shut-down were devastating, and from 2018 through the commencement
of this case the Debtor borrowed almost $190,000 from friends and
family members of its owners to maintain operations, and obtained a
$150,000 economic injury disaster loan from the U.S. Small Business
Administration.

As a result of the pandemic, the Debtor has not made a payment
under the Replacement Note since March 2020. On June 4, 2021,
Peachtree commenced a lawsuit against the Debtor and its
owners/guarantors for breach of the Replacement Note, foreclosure
of its interest in the Hotel, and for the appointment of a
receiver. That lawsuit remains pending and has largely been
inactive since its filing.

The Debtor has recently begun to experience improved occupancy, but
was compelled to file the case in order to continue operations and
restructure its debts pursuant to a Subchapter V plan of
reorganization.

On March 24, 2004, NRBC filed a financing statement with the office
of the Indiana Secretary of State covering "All Assets." As of the
Petition Date, the Debtor's books and records indicate that it owed
Peachtree $1,344,172.

Prepetition, the Debtor granted Alliance Laundry Systems LLC a
purchase money security interest in certain financed laundry
equipment. On March 10, 2021, Alliance Laundry Systems filed a
financing statement with the office of the Indiana Secretary of
State covering those assets. As of the Petition Date, the Debtor's
books and records indicate that it owed Alliance Laundry Systems
LLC $41,957.

Prepetition, the Debtor granted the SBA a security interest in
substantially all of its assets. On April 13, 2021, the SBA filed a
financing statement with the Coweta County, Georgia Clerk of the
Superior Court. As of the Petition Date, the Debtor's books and
records indicate that it owed the SBA $150,000.

The Debtor believes the value of all of its assets is approximately
$1.37 million. The Debtor believes the value of the Hotel is
approximately $1,300,000, and its personal property is
approximately $70,000, which includes $24,266 of cash on hand or on
deposit. Because the Debtor's guests pay in advance for the use of
the Hotel, the Debtor's accounts receivable are only $24,525 -- all
but $885 of which the Debtor believes are uncollectible.

In general, the cash collateral at issue is rents derived from the
operation of the Hotel. The Debtor contends the use of that cash to
continue operations preserves Peachtree's interest in its
collateral, if not enhances it. The Debtor submits that this
condition, on its face, constitutes adequate protection necessary
to permit the requested use.

A copy of the Debtor's request is available at
https://bit.ly/3nAE5Ah from PacerMonitor.com.

              About Norcross Lodging Associates, LLP
                    dba Norcross Inn & Suites

Norcross Lodging Associates, LLP owns and operates an unflagged,
suburban hotel known as the Norcross Inn & Suites, built in 1989 on
two acres of land in Peachtree Corners, Gwinnett County, Georgia.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Ind. Case No. 21-04856-JJG-11) on
October 27, 2021. In the petition signed by Mohan P. Hari, managing
partner, the Debtor disclosed up to $10 million in assets and
liabilities.

Andrew Kight, Esq., at Jacobson Hile Kight LLC is the Debtor's
counsel.



OASIS MIDSTREAM: S&P Places 'B' ICR on CreditWatch Positive
-----------------------------------------------------------
S&P Global Ratings placed all of our ratings on Oasis Midstream
Partners L.P. (OMP), including its 'B' issuer credit rating and 'B'
issue-level rating, on CreditWatch with positive implications.

OMP announced yesterday that it has entered into a definitive
merger agreement, under which it will be acquired by Crestwood
Equity Partners L.P. in an equity and cash transaction valued at
$1.8 billion (including the assumption of debt).

S&P said, "The CreditWatch placement reflects our expectation that
we will raise our ratings on OMP and its debt following the close
of the acquisition. We expect to resolve the CreditWatch after the
proposed acquisition closes, which we anticipate will occur in the
first quarter of 2022.

"We placed our ratings on OMP and its debt on CreditWatch with
positive implications to reflect the likelihood that we will raise
our ratings following the close of the company's acquisition by
Crestwood Equity Partners L.P.

"The CreditWatch with positive implications reflects the likelihood
that we will raise our ratings on OMP and its debt upon the close
of the acquisition. We expect to resolve the CreditWatch at or near
the close of the transaction, which we anticipate will occur in the
first quarter of 2022. We expect that Crestwood will fully
integrate the company into its business following the
acquisition."



OMNIQ CORP: Gets $4M Purchase Order to Supply Logistics Device
--------------------------------------------------------------
OmniQ Corp has received an approximately $4.0 million purchase
agreement from a top, Midwest-based (3PL) third party logistics
client.  omniQ will supply Android-based rugged data collection,
computing and communication equipment to the 3PL customer's
distribution centers across the United States.  The 3PL customer
has annual revenue of over $400 million and more than 3,000
employees. The multi-year deployment is valued at approximately
$4.0 million, which includes an immediate $400,000 opening
delivery.

The rugged all-touch computer for workers inside or outside the
four walls has complete cellular network flexibility, faster WiFi
connections, superior barcode capture, a high quality color rear
camera for photos and videos, a front-facing 5MP color camera for
video calls and soft keys for one-touch access to the most
frequently used features.  The state of the art device improves
logistics efficiencies by enabling quick and accurate control of
shipping/receiving and inventory management, all based on the
advanced Android Operating System.

Shai Lustgarten, president and CEO at omniQ, commented, "Following
the $7.8 million award announced just a few days ago, this $4.0
million order is yet another example of repeat business,
demonstrating the value of omniQ's existing customer base and
highlights the quality of omniQ's solutions.  Moreover, our Company
has built a solid reputation as experts in sophisticated Android
implementation providing supply chain solutions comprised of
cutting edge technology and software."

                         About omniQ Corp.

Headquartered in Salt Lake City, Utah, omniQ Corp. (OTCQB: OMQS) --
http://www.omniq.com-- provides computerized and machine vision
image processing solutions that use patented and proprietary AI
technology to deliver data collection, real time surveillance and
monitoring for supply chain management, homeland security, public
safety, traffic & parking management and access control
applications.  The technology and services provided by the Company
help clients move people, assets and data safely and securely
through airports, warehouses, schools, national borders, and many
other applications and environments.

Omniq Corp. reported a net loss attributable to common stockholders
of $11.31 million for the year ended Dec. 31, 2020, compared to a
net loss attributable to common stockholders of $5.31 million for
the year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$35.86 million in total assets, $44.50 million in total
liabilities, and a total stockholders' deficit of $8.64 million.

Salt Lake City, Utah-based Haynie & Company, the Company's auditor
since 2019, issued a "going concern" qualification in its report
dated March 31, 2021, citing that the Company has a deficit in
stockholders' equity, and has sustained recurring losses from
operations.  This raises substantial doubt about the Company's
ability to continue as a going concern.


OWENS & MINOR: Moody's Hikes CFR to Ba3 & Sr. Unsecured Notes to B1
-------------------------------------------------------------------
Moody's Investors Service upgraded the ratings of Owens & Minor,
Inc., including its Corporate Family Rating to Ba3 from B1, its
Probability of Default Rating to Ba3-PD from B1-PD, and its senior
unsecured notes' rating to B1 from B2. Moody's also affirmed the
senior secured rating at Ba2. There is no change to the Speculative
Grade Liquidity Rating of SGL-1, signifying very good liquidity.
The rating agency also changed the outlook to stable from
positive.

The upgrade of the CFR reflects Owens & Minor's improved business
profile mainly driven by strong operating performance and cash flow
generation. The upgrade is also supported by an improvement in
profitability and a reduction in leverage driven by earnings
growth, with adjusted debt/EBITDA of 2.1x for the twelve months
ended June 30, 2021 (vs. 3.2x December 31, 2020). Owens & Minor has
benefitted from strong demand in the company's manufacturing
business, which produces personal protective equipment (PPE) used
to prevent the transmission of coronavirus and other infectious
diseases. While demand for PPE will recede when the pandemic ebbs,
Moody's expects solid business execution and robust contribution of
the manufacturing business, which has higher profit margins than
the distribution business.

In its stable outlook, Moody's expects financial leverage will
remain between 2.0x and 3.0x over the next 12 to 18 months.
However, there will be some quarterly variability in performance
over the next few quarters depending on the trajectory of the
coronavirus pandemic.

Rating actions:

Issuer: Owens & Minor, Inc.

Corporate Family Rating, upgraded to Ba3 from B1

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

Senior Unsecured rating, upgraded to B1 (LGD5) from B2 (LGD5)

Ratings affirmed:

Issuer: Owens & Minor, Inc.

Senior Secured rating, at Ba2 (LGD3)

Outlook change:

Owens & Minor, Inc.

The rating outlook, previously positive, was changed to stable.

RATINGS RATIONALE

Owens & Minor's Ba3 CFR is supported by the company's track record
of delivering good revenue and earnings growth. It also reflects
low financial leverage with adjusted debt/EBITDA of 2.1 times in
the twelve months ended June 30, 2021. The rating is also supported
by Owens & Minor's leading position in the medical and surgical
supply distribution business supplemented by a manufacturing
business, which has higher profitability. Owens & Minor focuses on
single-use consumable products which have low levels of
technological obsolescence risk but are essential to the provision
of healthcare in a wide range of settings. Moody's expects that
Owens & Minor will maintain profitability and generate positive
free cash flow even when the pandemic-related tailwind ebbs.

The rating is constrained by Owen's & Minor's modest scale, and low
distribution margins reflecting a highly competitive industry.
Moody's expects that adjusted debt to EBITDA will continue to
remain in the 2.0x to 3.0x range over the next 12-18 months, absent
external growth.

The Speculative Grade Liquidity Rating of SGL-1 reflects the
company's very good liquidity, including ample headroom under its
financial covenants, positive free cash flow after required debt
amortization and access to external credit facilities. At June 30,
2021 , Owens & Minor had unrestricted cash of $45 million. The
company has no maturity until 2024. Liquidity is supported by a
$300 million revolving credit facility (unrated) that will expire
in March 2026.

The stable outlook reflects Moody's expectation that financial
leverage will remain between 2.0x and 3.0x over the next 12 to 18
months. However, there will be some quarterly variability in
performance over the next few quarters depending on the trajectory
of the coronavirus pandemic.

Social factors are material for Owens & Minor's credit profile.
Moody's expects Owens & Minor will be able to grow volumes over the
longer term, largely because of demographic trends including the
overall aging of the US population. However, near-term demand could
be adversely affected by the trajectory of the coronavirus
pandemic. In addition, while Owens & Minor is not exposed to direct
reimbursement risk, its customers, most of which are acute care
hospitals, face significant pressure from public and private payors
to lower the overall cost of healthcare. Pricing pressure from
payors will persist for the foreseeable future and in turn will
cause pricing pressure to persist for suppliers to hospitals. With
respect to governance, Moody's expects Owens & Minor to operate
with moderate financial leverage in line with the company's public
leverage target between 2x and 3x.

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

The ratings could be upgraded if the company is able to increase
its scale, improves diversification while maintaining balanced
financial policies. Specifically, if adjusted debt/EBITDA is
expected to be sustained below 2.0x, Moody's could upgrade the
ratings.

The ratings could be downgraded if operating performance
deteriorates, if the company pursues a large debt-funded
acquisition, or if liquidity deteriorates. Specifically, if
adjusted debt/EBITDA is sustained above 3.0x, Moody's could
downgrade the ratings.

Owens & Minor, headquartered in Mechanicsville, VA, is a nationwide
provider of distribution and logistics services to the healthcare
industry. Owens & Minor operates two divisions: Global Solutions
(80% of 2020 revenue) that includes a comprehensive portfolio of
products and services to healthcare providers and manufacturers,
and Global Products (20% of 2020 revenue) that manufactures and
sources medical surgical products. In the twelve months to June 30,
2021 Owens & Minor had revenue of $9.4 billion.

The principal methodology used in these ratings was Distribution &
Supply Chain Services Industry published in June 2018.


OWENS FUNERAL HOME: Unsecureds to be Paid in Full in Plan
---------------------------------------------------------
Owens Funeral Home, Incorporated, and its Debtor Affiliates filed
with the U.S. Bankruptcy Court for the Southern District of New
York a Disclosure Statement to the Joint Chapter 11 Plan of
Reorganization dated October 25, 2021.

The Debtors operate a funeral home located at 216 Lenox Avenue, New
York, New York (the "Property").  The Funeral Home is a family
owned business and a staple of the Harlem community.  As of the
Petition Date, the Debtors had insufficient funds to meet their
prepetition debts and liquidity needs due to the LLC's alleged
Default on the Mortgage.

On Jan. 19, 2018, 216 Lenox commenced a foreclosure action in the
Supreme Court of the State of New York, County of New York, under
Index No. 850011/2018, to foreclose on the Mortgage ("State Court
Action").  Despite extensive motion practice, a Judgement of
Foreclosure and Sale was entered by the Court on December 16, 2019
in the sum of $1,742,878.  The Debtors filed the Chapter 11 Cases
on the eve of the foreclosure sale.  Filing the Chapter 11 Cases
was the Debtors' sole remedy to preclude an overzealous and corrupt
lender from selling the Property at public auction.  

Continuing after its Bankruptcy filing, the Funeral Home continued
its efforts to secure financing.  However, the Debtors' efforts in
to obtain new financing were delayed by the impact of the COVID-19
Pandemic.

Based upon the Debtors' Plan to refinance the Mortgage held by 216
Lenox and to negotiate a payoff settlement amount of its arrears
with TCF, the Debtors will be able to reorganize its business.  It
is presently contemplated that the Debtors will keep the Property
and continue operating its business, a staple of the Harlem
community for over 50 years.  In addition, the Debtors also
contemplate the rehabilitation and renting of the 3 vacant
residential floors which will also generate additional income.

Class 1 consists of Claims secured by assets of the Debtor. The
members of this Class and their claims with respect to each Debtor,
consists of the following:

     * 216 Lenox's prepetition claims totals $2,027,516, secured by
the Property.  In complete and full satisfaction of its Claim, 216
Lenox shall receive payment in full of the Judgment Amount in Cash,
from the Debtors upon the Debtors securing a loan to refinance the
Mortgage.  The Debtors will continue making monthly Adequate
Protection Payments to 216 Lenox.

     * The New State Department of Finance and Taxation (the
"Dep’t of Taxation") holds 3 claim in the amount of $12,052.95,
and the Department of the Treasury Internal Revenue Service ("IRS")
holds 2 claims in the amount of $3,559.23, undisputed by both the
Debtors and 216 Lenox and secured by the Property, which by statute
primes 216 Lenox's secured claim.  The Dep't of Taxation and IRS
shall receive payment in full from the Debtors upon refinancing the
mortgage on the Property.  The Debtors waive any right to contest
the validity of such lien and the Debtors have agreed, subject to
Bankruptcy Court approval, that in the event that the Debtors fail
to satisfy the Department of Taxation's and IRS's claim within 12
months, the Department of Taxation and IRS may proceed to enforce
all of its rights under non bankruptcy law, without resort to the
Bankruptcy Court.

     * TCF holds 1 claim in the amount of $149,281, secured by
purchase money security interests in 4 Cadillac Limousines and 1
2016 Cadillac Hearse.  In complete and full satisfaction of the
claim, TCF will receive payment in full of the remaining amount due
on the Equipment Finance Agreements in Cash, from the Debtors upon
the Debtors securing a loan to refinance the Mortgage.

Class 2 consists of Priority Tax Claims entitled to priority in
payment under Section 507(a)(8) of the Bankruptcy Code. Pursuant to
the provisions of Section 1129(a) of the Bankruptcy Code, any such
taxing authority shall receive in full settlement of its Claim an
amount in cash equal to the total amount of its Priority Claim as
allowed, payable on the Effective Date.

Class 3 consists of the Claims of unsecured non-priority
undersecured creditors.  On the Effective Date, all unsecured
nonpriority in Class 3 will receive, in full and final satisfaction
of its Claims, payment in full in Cash from the Debtors.

Class 4 consists of the interest in the Membership Interest.  There
shall be no distribution to Class 4 claimants.

The Plan will be implemented by the Debtors in a manner consistent
with the terms and conditions set forth in the Plan and
Confirmation Order.  The funds to be utilized to make Cash payments
and monthly Adequate Protection Payments to 216 Lenox under the
Plan will be generated from, among other things, (i) ongoing
operations of the Funeral Home, (ii) cash deposits in various
accounts, (iii) accounts receivable from funeral services,
including pre-paid funeral arrangements, and (iv) refinancing of
the Mortgage.  As these funds are realized by the Debtors, the
Debtors shall deposit the funds in a segregated account at JPMorgan
Chase Bank, N.A. subject to administration and disbursement by the
Debtors.

Counsel for Debtor:

     WINDELS MARX LANE & MITTENDORF, LLP
     156 West 56th Street
     New York, New York 10019
     Tel: (212) 237-1000

                    About Owens Funeral Home

Owens Funeral Home, Incorporated, is a provider of funeral and
cremation services headquartered at 216 Lennox Avenue, New York,
New York.

Owens Funeral Home sought Chapter 11 protection (Bankr. S.D.N.Y.
Case No. 20-10508) on Feb. 18, 2020.  At the time of the filing,
the Debtor disclosed estimated assets and liabilities of $1 million
to $10 million.  The petition was signed by Isaiah Owens, the
firm's president/CEO.

Isaiah Owens simultaneously filed a Chapter 11 petition on Feb. 18,
2020.  On March 10, 2020, an affiliate, Owens Transportation
Excellence, Inc., commenced a Chapter 11 case.

The Debtors tapped Windels Marx Lane & Mittendorf LLP as counsel.


PAE HOLDINGS: Moody's Puts B2 CFR Under Review for Downgrade
------------------------------------------------------------
Moody's Investors Service has placed all ratings of PAE Holdings
Corporation (PAE or the "company") on review for downgrade,
including the company's B2 corporate family rating, the B2-PD
probability of default rating, and the B2 rating on the senior
secured first lien credit facilities. A speculative grade liquidity
rating of SGL-2 remains unchanged. The outlook was changed to
ratings under review from stable.

The review for downgrade is prompted by the company's announcement
[1] that it has entered into a definitive agreement to be acquired
by Amentum Government Services Holdings LLC for $1.9 billion in an
all cash transaction. The transaction is expected to close at the
end of the first quarter of 2022.

While PAE will become part of a larger, more diversified entity
with the combination, the ratings review reflects the likelihood
that the acquisition will result in higher financial leverage, a
credit negative. The rating review will focus on the pro forma
capital structure and leverage at the time that the transaction is
executed. The review will also incorporate the larger scale and
broader service offerings of the combined company, the outlook for
future operating performance, risks associated with the integration
with Amentum, and future governance considerations and financial
strategies.

Upon transaction close, Moody's expects to withdraw all the
existing ratings on PAE Holdings Corporation.

On Review for Downgrade:

Issuer: PAE Holding Corporation

Corporate Family Rating, Placed on Review for Downgrade, currently
B2

Probability of Default Rating, Placed on Review for Downgrade,
currently B2-PD

Senior Secured Bank Credit Facility, Placed on Review for
Downgrade, currently B2 (LGD4)

Outlook Actions:

Issuer: PAE Holding Corporation

Outlook, Changed To Rating Under Review From Stable

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

Excluding the ratings review, PAE's B2 CFR is supported by the
company's long-established presence as a US contractor supporting
diplomatic, humanitarian and military missions. The company has a
healthy backlog and supportive financial metrics.

Nonetheless, the ratings are constrained by the competitive
environment with many of PAE's competitors being relatively larger
and active acquirers. US engagement in the Mideast emerged as an
important region for PAE in recent years. With US ' Afghanistan
withdrawal in 2021, Moody's expects revenue headwinds resulting in
relatively flat organic growth in 2021.

PAE Holding Corporation, headquartered in Falls Church, Virginia,
is a holding company that became publicly held on February 10, 2020
through a special purpose acquisition vehicle. Through its
subsidiary, Pacific Architects and Engineers Incorporated, PAE
provides contract support services to US government agencies,
international organizations and foreign governments.

The principal methodology used in these ratings was Aerospace and
Defense published in October 2021.


PARKWAY GENERATION: Moody's Rates $1.24BB Credit Facilities 'Ba3'
-----------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to Parkway
Generation, LLC's proposed $1.24 billion senior secured credit
facilities consisting of a 7-year $1.0 billion Term Loan B, a
7-year $140 million Term Loan C and a 5-year $100 million Revolving
Credit facility. The rating outlook is stable.

Proceeds from the Term Loan B combined with equity contributed from
affiliates of ArcLight Capital Partners, LLC (ArcLight or the
Sponsor) will be used to fund Parkway's acquisition of eight
generating assets totaling approximately 4.8 gigawatts (GW) of
generating capacity within the PJM Interconnection (PJM) from
Public Service Enterprise Group Inc. (PSEG: Baa2, stable). The
acquisition is subject to regulatory approval and is expected to be
completed late in the fourth quarter of 2021. Proceeds from the
Term Loan C will be used to cash collateralize letters of credit to
be issued by Parkway in the normal course of business.

Arclight is an established private equity firm with a successful
track record of owning and operating power plant assets, including
approximately 6.4 GWs of net generating capacity in PJM.

RATINGS RATIONALE

The Ba3 rating considers the competitive profile of Parkway's
portfolio of generating assets, most of which are of recent
vintage, operate at competitive heat rates relative to their
respective operating profiles and have been well maintained with
strong operating performance under PSEG ownership. Upon the closing
of the acquisition responsibility for asset management and
operations will transfer to Kindle Energy and Consolidated Asset
Management Services (CAMS), respectively.

Other positive rating considerations include the portfolio's
balance between newly built baseload combined cycle gas turbine
plants (CCGT), load following CCGTs and peaking facilities that
provide dispatch flexibility, and the assets location in PJM's
premium PEPCO Locational Deliverability Area (LDA) and PSEG LDA.
The PSEG LDA falls within the Eastern Mid-Atlantic Area Council
region (EMAAC) and the PEPCO LDA is located within the Mid-Atlantic
Area Council region (MAAC).

These considerations are balanced by uncertainty in Parkway's
near-term cash flow profile owing to a unhedged generation position
at completion of the acquisition which adds earnings and cash
volatility to the credit profile. While the wholesale power market
has recently strengthened owing to higher demand and higher natural
gas prices, it remains less certain about the sustainability of the
higher margins. Moreover, these positive considerations are
balanced against a weak capacity pricing environment, which Moody's
believe will persist in the short-run. Parkway's credit profile is
dependent on future power prices that remain unhedged and capacity
prices levels that are uncertain with several key factors remaining
outside the control of the sponsor, including natural gas price
levels, regulatory determined changes to capacity auction
processes, regional generating asset retirements and environmental
considerations.

Parkway's anchor assets are the 761 megawatt Keys Energy Center
located in PEPCO LDA and the 538 megawatt Sewaren 7 power plant
located within the PSEG LDA. Collectively, they represent
approximately 30% of Parkway's generating capacity. Each asset
achieved commercial operation in 2018, dispatch as baseload units
with capacity factors of approximately 70% due to highly efficient
heat rates and earn revenue through the sale of capacity under
PJM's Base Residual Auctions (BRA) and earn energy margins from the
sale of electricity. Keys has sold approximately 200 MW of capacity
to an unrated electric cooperative through May, 2026.

Parkway's load following assets are located in the PSEG LDA and
include the 2-unit 1,244 megawatt Bergen Generating Station
(commercial operation of 1995 for Unit 1 and 2002 for Unit 2) and
the 2-unit 1,300 megawatt Linden Generating Station (2006). The
annual capacity factors for these assets have ranged from 20-40%
and while earning energy margins from the sale of electricity, the
dominant revenue source has been from the sale of capacity.

Parkway's remaining approximately 1,000 megawatts or 20% of the
portfolio's generating capacity are peaking assets also located in
the PSEG LDA. Capacity factors for these peaking assets have
consistently been below 5% and their primary source of revenue is
derived from the sale of capacity.

Each of MAAC and the PSEG LDA are import-constrained zones and
capacity has frequently cleared at premium prices relative to the
Regional Transmission Organization or RTO pricing level. For
auction delivery year 2021/2022, capacity within the PSEG LDA
cleared at approximately $204 MW/day while MAAC capacity cleared at
$140 MW/day, a level in-line with RTO capacity prices. More
recently, in the auction for delivery year 2022/2023, capacity
within the PSEG LDA cleared at $98 MW/day, the same price level as
in EMAAC, compared to $96 MW/day in MAAC and $50 MW/day in RTO.

Going forward, Moody's expect capacity pricing within PSEG LDA to
clear at the same price level as EMAAC. The material year-over-year
decline in capacity pricing for auction year 2022/2023 relative to
the prior auction year is a credit negative. Moody's expects
capacity pricing for auction year 2023/2024 to be similar to
2022/2023 price levels . The auction for 2023/2024 is expected to
be completed in early 2022.

Expected Financial Performance:

Moody's base case incorporates more conservative capacity price,
energy prices, and expense assumptions than the Sponsor's base case
and relies more heavily on Parkway's historical average financial
performance as a proxy for prospective results owing to the
volatile performance of capacity prices and energy margins. Based
on these assumptions, Moody's project Parkway's three-year average
FFO/debt ratio to approximate 7.5%, DSCR to be between 1.5x to
2.0x, and its Debt/EBITDA between 5.0x to 6.30x. Based on Moody's
forecast, Moody's anticipate that approximately 73% of the initial
loan balance will remain outstanding by its 2028 maturity.

Liquidity Considerations:

Parkway's liquidity consists of a six-month debt service reserve
(DSRA) funded via a letter of credit issued under its $140 million
Term Loan C, a discretionary reserve account for liquidity, major
maintenance expenses and working capital needs. The transaction
also includes a $100 million revolving credit facility, in which up
to $60 million will be available in the form of letters of credit.
The project's expected liquidity serves an important source of
credit support since Parkway expects approximately $170 million of
major maintenance and capital spending from 2022 through 2024,
which includes the potential uprate to Keys Energy Center's CTs,
which will negatively pressure cash flow during this period.

Financing Structure

Parkway's initial leverage of approximately $210 per kW and
prospective debt-to-EBITDA of 5.0 times under Moody's Base Case
compares favorably to similarly rated portfolios of generating
assets operating in PJM, a consideration reflected in the rating.

The proposed financing structure incorporates some typical project
finance features including limitations on indebtedness and asset
sales, a trustee administered waterfall of accounts and a six month
debt service reserve requirement. Mandatory debt repayment includes
a 1% annual amortization requirement typical of Term Loan B loans
and a 75% quarterly excess cash flow sweep after funding of
specific accounts including a discretionary reserve account. The
excess cash flow sweep has a step-down upon achieving a specific
leverage ratio. The structure allows for permitted tax
distributions to the sponsors before the excess cash flow sweep
payment, which Moody's view as a structural weakness, and negative
to credit quality. Permitted tax distribution calculation is based
on a tax rate on the borrower's net income and is subject to a
maximum cap amount of $50 million per annum.

Rating Outlook

The stable outlook reflects the competitive profile of Parkway's
portfolio of generating assets and the good visibility for capacity
revenues into 2022/23 time frame in the well-developed PJM capacity
market. The stable outlook further reflects the relatively low
initial leverage of approximately $210 per kW and Moody's
expectation that Parkway will generate consolidated financial
metrics of FFO to Debt that approximates 7.5%, Debt to EBITDA
between5.0x to 6.30x and consolidated DSCR between 1.5x to 2.0x.

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

Factors that could lead to an upgrade of the rating

The rating could be upgraded if Parkway were to enter into long
term hedging arrangements designed to reduce energy margin
volatility or sustain over an extended period a DSCR of 2.5x and
Project CFO to Debt of 15%.

Factors that could lead to a downgrade of the rating

The rating could be downgraded if DSCR drops below 1.3x, or
adjusted debt to EBITDA is above 7x on a sustained basis. Negative
rating pressure could arise if Parkway generating assets experience
prolonged operational issues or significantly increased expenses.

Profile

Parkway Generation, LLC is a holding company created to hold 100%
interests of eight gas-fired power generation facilities located in
New Jersey and Maryland, within the PJM Interconnection. Upon
completion of the proposed transaction, Parkway will be wholly
owned by ArcLight Energy Partners Fund VII, an ArcLight fund.

The principal methodology used in these ratings was Power
Generation Projects Methodology published in June 2021.


PATH MEDICAL: Committee Taps Province LLC as Financial Advisor
--------------------------------------------------------------
The official committee of unsecured creditors of Path Medical
Center Holdings, Inc. and Path Medical, LLC seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to
retain Province, LLC as its financial advisor.

The firm's services include:

     a. reviewing and analyzing the Debtors' operations, financial
condition, business plan, strategy, and operating forecasts;
assessing the short and long-term liquidity needs of the Debtors;
analyzing and explaining the development of historical revenue,
margins, operating expenses, reported EBITDA and adjusted EBITDA;
analyzing the Debtor's business plan and assumptions utilized to
create the forecast financials;

     b. assisting the committee in evaluating cash collateral
budgets and any proposed debtor-in-possession financing;

     c. assisting the committee in determining an appropriate
capital structure for the Debtor;

     d. advising the committee as it assesses the Debtor's
executory contracts, including assumption versus rejection
considerations;

     e. advising the committee in connection with its
identification, development, and implementation of strategies
related to the potential recoveries for the unsecured creditors as
it relates to the Debtors' Chapter 11 plan (e.g., analysis of
potential preference payments and fraudulent transfers);

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

     g. assisting the committee and its advisors in evaluating the
nature of the Debtors' patient population and their health
attributes subject to HIPAA compliance;

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

     i. assisting the committee in evaluating, structuring and
negotiating the terms and conditions of any proposed transaction,
including the value of the securities, if any, that may be issued
thereunder subject to mutual agreement with Debtors' advisors;

     j. assisting in the evaluation of any asset sale process,
including the identification of potential buyers subject to mutual
agreement with Debtors' advisors;

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

     l. assisting the committee in evaluating any proposed merger,
divestiture, joint venture or investment  transaction;

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

     n. providing testimony, as necessary, in any proceeding before
the court; and

     o. providing the committee with other appropriate general
restructuring advice.

The firm's hourly rates are as follows:

     Managing Directors and    $740 - $1,050 per hour
     Principals                  

     Vice Presidents,          $520 - $740 per hour
     Directors, and Senior
     Directors                   

     Analysts, Associates,     $250 - $520 per hour
     and Senior Associates       

     Paraprofessionals         $185 - $225 per hour

The rates for the lead Province professionals are as follows:

     Edward Kim, Principal          $800 per hour
     Walter Oh, Managing Director   $770 per hour
     Harry Foard, Director          $620 per hour
     Paul Baik, Senior Associate    $510 per hour
     Vincent Dylastra, Analyst      $360 per hour

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

The firm can be reached through:

     Edward Kim
     Province, LLC
     2360 Corporate Circle, Suite 330
     Henderson, NV 89074
     Phone: +1 (702) 685-5555
     Email: ekim@provincefirm.com

                        About Path Medical

Path Medical Center Holdings, Inc. and Path Medical, LLC filed
their voluntary petitions for Chapter 11 protection (Bankr. S.D.
Fla. Lead Case No. 21-18339) on Aug. 28, 2021.  Manual Fernandez,
chief executive officer, signed the petitions.  

At the time of filing, Path Medical Center listed $220,060 in
assets and $76,988,419 in liabilities while Path Medical listed
$30,047,477 in assets and $86,494,715 in liabilities.

Judge Scott M. Grossman oversees the cases.

The Debtors tapped Edelboim Lieberman Revah Oshinsky PLLC as
bankruptcy counsel, Foley & Lardner, LLP as special counsel, and
Davis Goldman, PLLC as litigation counsel.  KapilaMukamal, LLP,
Keefe McCullough Co, LLP CPAs and SSG Advisors, LLC serve as the
Debtors' financial advisor, ESOP auditor and investment banker,
respectively.

The U.S. Trustee for Region 21 appointed an official committee of
unsecured creditors in the Debtors' Chapter 11 cases on Sept. 28,
2021.  Greenberg Traurig, P.A. and Province, LLC serve as the
committee's legal counsel and financial advisor, respectively.


PEAK CUSTOM: Wins Cash Collateral Access Thru Dec 1
---------------------------------------------------
The U.S. Bankruptcy Court for the District of Colorado has
authorized Peak Custom Fabrication, Inc. to use cash collateral on
an interim basis through December 1, 2021, the date of the final
hearing.

As adequate protection for the Debtor's use of cash collateral, the
Debtor will provide the United States Small Business
Administration, United Fire and Casualty Company and the Cincinnati
Insurance Company with a post-petition lien on all postpetition
inventory and income derived from the operation of the business and
assets, to the extent that the use of the cash results in a
decrease in the value of the Secured Creditors' interest in the
collateral pursuant to 11 U.S.C. section 361(2). All replacement
liens will hold the same relative priority to assets as did the
pre-petition liens.

The Debtor's use of cash collateral is authorized with a complete
reservation of rights of the Secured Creditors, any other secured
creditor, or the Debtor of any and all claims and defenses with
respect to the nature, validity, and extent of claims and lien
positions asserted by the Secured Creditors in and to the Debtor's
assets.

The Debtor will only use cash collateral in accordance with the
Budget, with a 15% variance.

The December 1 hearing is scheduled for 1:30 p.m. at Courtroom E,
United States Bankruptcy Court, 721 19th Street, Denver, Colorado
80220.

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

                About Peak Custom Fabrication, Inc.

Peak Custom Fabrication, Inc. -- https://www.peakcustomfab.com/ --
is a custom metal fabrication, and steel construction and erecting
company serving Colorado, Arizona, Kansas, Nebraska, New Mexico,
Oklahoma, Texas, Utah, and Wyoming.  The Debtor sought protection
under Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Colo. Case
No. 21-15331) on October 21, 2021. In the petition signed by Nick
Goes, chief executive officer, the Debtor disclosed $1,188,504 in
assets and $3,836,990 in liabilities.

Judge Thomas B. McNamara oversees the case.  Keri L. Riley, Esq.,
at Kutner Brinen Dickey Riley, P.C. is the Debtor's counsel.



PEBBLEBROOK HOTEL: Egan-Jones Hikes Senior Unsecured Ratings to B+
------------------------------------------------------------------
Egan-Jones Ratings Company, on October 11, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Pebblebrook Hotel Trust to B+ from B.

Headquartered in Maryland, Pebblebrook Hotel Trust is an internally
managed hotel investment company that acquires and invests in hotel
properties located in large United States cities, with an emphasis
on major coastal markets.



PHOENIX GUARANTOR: S&P Places 'B' ICR on CreditWatch Positive
-------------------------------------------------------------
S&P Global Ratings placed its 'B' issuer credit rating on
U.S.-based Phoenix Guarantor Inc., its 'B' issue-level rating on
its senior secured facilities, and its 'CCC+' ratings on its
second-lien debt on CreditWatch with positive implications.

The CreditWatch placement represents the potential to upgrade
BrightSpring if the IPO proceeds are used to substantially reduce
gross leverage and depends on the group's financial policy after
the IPO.

Phoenix Guarantor recently announced its intention to launch an IPO
under its business name BrightSpring Health Services.

The IPO proceeds are expected to be used to repay its outstanding
$450 million second-lien debt.

A successful IPO could provide the company with sufficient proceeds
to meaningfully reduce its debt. In its S-1 filing, BrightSpring
outlined its expectation to use IPO proceeds to fully repay its
$450 million of outstanding second-lien term loan. It will use any
remaining proceeds for general corporate purposes, which could
include potentially making a partial repayment on its existing
first-lien debt, or funding future acquisitions.

Clarity around its sponsor control and financial policies as a
public company will be important considerations. An upgrade is also
dependent on our assessment of the company's financial policies
following the IPO. Moreover, the level of ownership and influence
that its financial sponsor will retain following the transaction
will be an important consideration.

CreditWatch

The CreditWatch placement represents the potential to upgrade
BrightSpring if the IPO proceeds are used to substantially reduce
gross leverage and depends on the group's financial policy after
the IPO.


PLAQUEMINE BAYOU: Unsecureds to Recover 10% to 15% in Sale Plan
---------------------------------------------------------------
Plaquemine Bayou Parke, LLC, filed with the U.S. Bankruptcy Court
for the Middle District of Louisiana a Disclosure Statement in
support of Plan of Liquidation dated October 26, 2021.

The Debtor owns and operates a shopping center in Plaquemine, LA.
The Debtor acquired the shopping center, also known as Bayou Parke,
in 2019. To acquire Bayou Parke, the Debtor borrowed approximately
$1.1 million from Home Bank.

                           Sale Motion

Debtor explored several options concerning its future business
including a refinancing of the Home Bank debt and a sale. The
Debtor determined the best path forward for all constituencies was
the sale of its shopping Center in Plaquemine, LA.

On February 18, 2021, the Debtor accepted an offer in the amount of
$1,805,000 subject to a closing credit for construction costs of
$156,000. The Debtor accepted this offer. The hearing on the sale
motion occurred on June 9, 2021. The Court entered an order
approving the sale of Bayou Parke to Purchaser free and clear of
all liens, claims and encumbrances with such liens, claims and
encumbrances attaching to the net sale proceeds.

On July 7, 2021, the closing of Bayou Parke occurred. From the
proceeds of the sale, the Debtor paid Home Bank $1,403,163.72,
Fishman Haygood, LLC $45,000, UST Fees $11,000, and other closing
costs, leaving a balance of sale proceeds in the amount of
$126,309.19.

The Debtor has been paying its ongoing expenses in the ordinary
course of business. It is current on its payment obligations to the
U.S. Trustee. Additionally, the Debtor assumed and assigned to the
Hardware Management Company, LLC ("Purchaser") its Shopping Leases
and those lease deposits are now held by the Purchaser.

The Debtor has formulated a plan of liquidation. Under the Plan,
the Debtor will distribute the proceeds from the sale of its
shopping center in Plaquemine, LA ("Bayou Parke") to holders of
Allowed Claims and Interests.

The Plan provides for the treatment of Claims and Interests as
follows:

     * Allowed Home Bank Claim will be paid before the Effective
Date;

     * To the extent they have valid and enforceable Liens, holders
of Allowed Other Secured Claims will be paid any remaining net sale
proceeds of Bayou Park and Cash on hand on the Effective Date in
order of the priority and rank of each holder's Lien against the
Debtor's assets;

     * Allowed General Unsecured Claims will receive their pro rata
share of any remaining net sale proceeds of Bayou Parke and the
Debtor's Cash after payment of Allowed Administrative Claims,
Priority Tax Claims, Class 1 and Class 2;

     * Allowed Intercompany Claims will be setoff to the extent
they are subject to setoff and will receive their pro rata share of
any remaining net sale proceeds of Bayou Parke and the Debtor's
Cash after payment of Allowed Administrative Claims, Priority Tax
Claims, Class 1, Class 2 and Class 3;

     * Allowed Interests, i.e., its members, will not retain their
Interests in the Debtor.

Class 3 consists of holders of Allowed General Unsecured Claims.
The Debtor estimates the aggregate amount of Allowed General
Unsecured Claims is $294,149. Each holder of an Allowed General
Unsecured Claim shall receive its pro rata share of any remaining
proceeds of the sale of Bayou Parke and the Debtor's Cash after the
payments of Allowed Administrative Claims, Priority Tax Claims,
Class 1 and Class 2.

To the extent the holders of Class 2 Other Secured Claims hold
valid Liens against the sale proceeds and are not satisfied by
other collateral sources, it is expected there will not be any net
sale proceeds remaining to pay General Unsecured Claims. However,
to the extent those Liens are not valid and/or the Class 2 Other
Secured Claims are satisfied by other collateral sources, the
remaining net sale proceeds will be distributed to the holders of
Class 3 General Unsecured Claims on a pro rata basis.
Additionally, the Debtor will have approximately $40,000 in Cash
which will be distributed to holders of General Unsecured Claims on
a pro rata basis.  Based on the total estimated Allowed General
Unsecured Claims, the Debtor estimates that each holder of an
Allowed General Unsecured Claim will receive 10% to 15% of their
claim.

The Debtor has sold the shopping center.  The cash proceeds
generated from this sale as well as Cash on hand will be used to
pay all Allowed Claims in accordance with the priority distribution
scheme of the Bankruptcy Code.

The Purchaser has become the operator and manager of Bayou Parke
and the Debtor has have no further responsibilities with respect
thereto.  The net proceeds of the sale were first, paid to Home
Bank at closing in satisfaction of its Class 1 Secured Claim; and
then, deposited into the Debtor's operating account until the
Effective Date at which time it will be distributed in accordance
with the Plan.

A full-text copy of the Disclosure Statement dated Oct. 26, 2021,
is available at https://bit.ly/2ZGsrvC from PacerMonitor.com at no
charge.

Attorneys for Plaquemine Bayou Parke, LLC:

     FISHMAN HAYGOOD, LLP
     Tristan Manthey
     Cherie Dessauer Nobles
     201 St. Charles Avenue, Suite 4600
     New Orleans, Louisiana 70170-4600
     Telephone: 504-586-5252
     Fax: 504-586-5250
     E-mail: tmanthey@fishmanhaygood.com
     E-mail: cnobles@fishmanhaygood.com

                   About Plaquemine Bayou Parke

Plaquemine Bayou Parke, L.L.C., owned and operated a shopping
center complex located in Plaquemine, Louisiana.  It classifies its
business as single asset real estate (as defined in 11 U.S.C.
Section 101(51B)).

Plaquemine Bayou sought protection under Chapter 11 of the U.S.
Bankruptcy Court (Bankr. M.D. La. Case No. 20-10623) on Sept. 2,
2020.  In the petition signed by Michael D. Kimble, authorized
representative, the Debtor disclosed up to $10 million in assets
and liabilities of the same range.

The case is assigned to Judge Douglas D. Dodd.

Tristan Manthey, Esq., at Heller, Draper, Patrick, Horn & Manthey,
LLC, serves as the Debtor's legal counsel and Dowd Commercial Real
Estate, Inc. and Latter & Blum, Inc. as its real estate brokers.


POST HOLDINGS: Egan-Jones Keeps B Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on October 12, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Post Holdings, Inc.

Headquartered in Brentwood, Missouri, Post Holdings, Inc. operates
as a holding company.



PRO VIDEO: Updates City National Bank Claims Pay; Amends Plan
-------------------------------------------------------------
Pro Video Instruments, LLC, submitted a Final Plan of
Reorganization dated October 22, 2021.

The Debtor filed a voluntary petition for relief in order to
preserve its assets for its entire estate.  The Debtor hopes to
reorganize its existing debts by paying all Allowed Claims 100% and
secure additional clients for its products as the general economy
returns to pre-COVID levels.

City National holds two claims against the Debtor for $1,500,000
and $417,451, respectively, representing two separate loans made to
the Debtor:

     * Class 1(a) consists of the Allowed Co-Debtor Claims of City
National Bank of Florida ("City National") against the Debtor based
on Claim No. 7 (the "Allowed Class 1(a) Claim").  The Class 1(a)
Claim represents the $1,500,000 loan made by City National to the
Debtor as set forth in Claim No. 7.  Specifically, and beginning
with the first payment due under the Plan on October 20, 2021, the
Debtor shall make monthly payments to the Class 1(a) Claimholder of
$15,000 until the Class 1(a) Claim is paid in full (the "Lockbox
Payments") to be credited against (i) monthly interest payments
commencing on December 20, 2021 under the applicable loan documents
and (ii) the fifteen percent (15%) principal paydowns due on
November 2023 and November 2024 respectively, and the remaining
principal paydown and any other amounts due on November 2025 (the
payments referenced in clauses (i) and (ii) collectively, the
"Required Payments").

     * Class 1(b) consists of the Allowed Claim of City National
Bank of Florida ("City National") against the Debtor based on Claim
No. 8, and is secured by that certain Mortgage. Tericorp is
obligated to make monthly payments of $2,228 ("OOCRE Payments") to
City National pursuant to that certain Promissory Note dated
February 2, 2021 (the "OOCRE Note"), which OOCRE Note is secured by
that certain Mortgage of even date executed by Tericorp in favor of
City National wherein the Debtor and Tericorp pledged certain
personal property and real property described as commercial
condominium Units 7 and 13 of Lee Vista Point located at 6457
Hazeltine National Drive, Suite 125, Orlando, Florida 32822.

Class 2 consists of all Allowed General Unsecured Claims against
the Debtor.  Based upon the Debtor's estimate of the total amount
of all Allowed Unsecured Claims in Class 2 to be $480,000 not
including claims of Insiders or Affiliates and the Debtor commits
to pay all Allowed Unsecured Claims in Class 2 in full.  The Debtor
will commit all its Disposable Income, to satisfy the debts of the
Class 2 Claims, with a minimum total monthly payment equaling
$20,000 (the "Minimum Payment").

To maximize Disposable Income, Ms. Fioravanti will limit her
compensation to $9,000 bi-weekly throughout the life of the Plan
and eliminate all dividends and further shareholder or affiliate
loans or payment of personal expenses from the Debtor.  Ms.
Fioravanti's husband (Mr. Luca Zanetti) will limit his compensation
to $3,000 bi-weekly throughout the life of the Plan and eliminate
all dividends and further shareholder or affiliate loans or payment
of personal expenses from the Debtor.  All Affiliates/Insiders will
further eliminate their compensation from the Debtor throughout the
life of the Plan including any dividends, shareholder loans, or
payment of personal or business expenses.  Ms. Fioravanti and Mr.
Zanetti's bi-weekly compensation will only be paid if Debtor makes
the requisite Minimum Payments.  Ms. Fioravanti and Mr. Zanetti's
compensation will cease upon notice of default.

Class 3 consists of all Allowed Unsecured Insider and Affiliate
Claims against the Debtor. Specifically, Tericorp and Allisontec
hold claims against the Debtor.  Holders of Allowed Class 3 Claims
shall receive monthly pro rata distributions until each claim is
satisfied in full.  The Debtor will commit all its Disposable
Income to satisfy the debts of the Class 3 Claims but only after
the Class 1(a) Claims, Class 1(b) Claims, and Class 2 Unsecured
Creditors are paid in full and shall not be paid on account of such
claim until such time.

The Plan contemplates that the Debtor will continue to manage and
operate its business in the ordinary course, but with restructured
debt obligations.  It is anticipated that the revenue from its
operations, the repayment of the Affiliate Loan Repayments, and
proceeds from the Causes of Action shall be sufficient to make the
Plan Payments and ordinary course business expenses.

Starting on the Effective Date, Silvia Fioravanti, Fibercom Group,
Fiber Command, LLC, and Riva Wholesale shall repay the Debtor on
account of loans previously received from the Debtor. Such
repayments shall be utilized by the Debtor to make Plan Payments.
Silvia Fioravanti will repay the Debtor in 120 monthly installments
in the amount of $2,465; Fibercom Group will repay the Debtor in 60
monthly installments in the amount of $1,441; Fiber Command will
repay the Debtor in 60 monthly installments in the amount of
$1,494; and Riva Wholesale will repay the Debtor in 60 monthly
installments in the amount of $2,101.

The Shareholders and Insiders will have 15 days to cure any default
for the failure to pay any of the monthly installments.  The
Shareholders and Insiders agree to pay a $600 penalty for each
default.  The Debtor is the only party who shall enforce the
obligations outlined in this provision and obtain a consent final
judgment against the Shareholders and Insiders.

A full-text copy of the Final Plan of Reorganization dated October
22, 2021, is available at https://bit.ly/3mskGCs from
PacerMonitor.com at no charge.

Counsel for the Debtor:

     JUSTIN M. LUNA, ESQ.
     BENJAMIN R. TAYLOR, ESQ.
     LATHAM, LUNA, EDEN & BEAUDINE, LLP
     201 S. ORANGE AVE., SUITE 1400
     ORLANDO, FLORIDA 32801

                   About Pro Video Instruments

Pro Video Instruments, LLC, is a hi-tech manufacturer of digital
video distribution products, providing solutions for the homes,
hospitality, entertainment, advertising, sport, broadcast,
Internet, security, surveillance, industrial, educational,
scientific, and consumer markets.

Pro Video Instruments filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
21-02491) on May 28, 2021.  Silvia Fioravanti, manager, signed the
petition.  At the time of the filing, the Debtor had between
$100,000 and $500,000 in assets and between $1 million and $10
million in liabilities.

Justin M. Luna, Esq., at Latham, Luna, Eden & Beaudine, LLP, is the
Debtor's legal counsel.


PWM PROPERTY: Case Summary & 4 Unsecured Creditors
--------------------------------------------------
Lead Debtor: PWM Property Management LLC
             245 Park Avenue
             Floor 40
             New York, New York 10167

Business Description: The Debtors are primarily engaged in renting

                      and leasing real estate properties.  The
                      Debtors invest in and own two premium office
                      buildings.  More specifically, the Debtors
                      own 245 Park Avenue in New York City, a
                      prominent commercial real estate assets in
                      Manhattan's prestigious Park Avenue office
                      corridor, and 181 West Madison Street in
                      Chicago, Illinois.

Chapter 11 Petition Date: October 31, 2021

Court: United States Bankruptcy Court
       District of Delaware

Nine affiliates that concurrently filed voluntary petitions seeking
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                       Case No.
    ------                                       --------
    PWM Property Management LLC (Main Debtor)    21-11445
    245 Park Avenue Property LLC                 21-11437
    HNA 245 Park Ave JV LLC                      21-11438
    245 Park JV LLC                              21-11439
    245 Park Avenue Mezz C LLC                   21-11440
    245 Park Avenue Mezz B LLC                   21-11441
    245 Park Avenue Mezz A LLC                   21-11442
    181 West Madison Holding LLC                 21-11443
    181 West Madison Property LLC                21-11444

Judge: Hon. Judge Mary F. Walrath

Debtors'
Local & Conflicts
Counsel:           Edmon L. Morton, Esq.
                   Kenneth J. Enos, Esq.
                   Allison S. Mielke, Esq.
                   YOUNG CONAWAY STARGATT & TAYLOR, LLP
                   1000 North King Street
                   Wilmington, Delaware 19801
                   Tel: (302) 571-6600
                   Fax: (302) 571-1253
                   Email: emorton@ycst.com
                          kenos@ycst.com
                          amielke@ycst.com

Debtors'
Restructuring
Counsel:           Bojan Guzina, Esq.
                   Jason N. Zakia, Esq.
                   Gregory F. Pesce, Esq.
                   WHITE & CASE LLP
                   111 South Wacker Drive
                   Suite 5100
                   Chicago, IL 60606-4302
                   Tel: (312) 881-5400
                   Fax: (312) 881-5450
                   Email: bojan.guzina@whitecase.com
                          jzakia@whitecase.com
                          gregory.pesce@whitecase.com

                     - and -

                   Thomas E Lauria, Esq.
                   Fan B. He, Esq.
                   WHITE & CASE LLP
                   200 South Biscayne Boulevard
                   Suite 4900
                   Miami, Florida 33131
                   Tel: (305) 371-2700
                   Fax: (305) 358-5744
                   Email: tlauria@whitecase.com
                          fhe@whitecase.com
   
Debtors'
Restructuring
Advisor:           M3 ADVISORY PARTNERS, LP

Debtors'
Claims &
Noticing
Agent and
Administrative
Advisor:           OMNI AGENT SOLUTIONS

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

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

The petitions were signed by Mohsin Y. Meghji as chief
restructuring officer.

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

https://www.pacermonitor.com/view/4KNZN4I/PWM_Property_Management_LLC__debke-21-11445__0001.0.pdf?mcid=tGE4TAMA

https://www.pacermonitor.com/view/63V6MYI/245_Park_JV_LLC__debke-21-11439__0001.0.pdf?mcid=tGE4TAMA

List of PWM Property Management's Four Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Cook County Treasurer            Property Taxes     $13,431,045
P.O. Box 805436
Chicago, IL 60680-4116

2. NYC Department of Finance        Property Taxes      $9,760,575
P.O. Box 680
Newark, NJ 07101-0680

3. SL Green Management Corp         Management Fee        $301,166
c/o SL Green Realty Corp
Attn: Andrew S Levine, Esq
420 Lexington Ave
New York, NY 10170
Fax: 212-216-1785
Email: andrew.levine@slgreen.com

4. MB Real Estate Services Inc.     Management Fee    Undetermined
181 W Madison St, Ste 4700
Chicago, IL 60602
Attn: Suzanne Hendricks
Tel: 312-726-1700
Email: ap@mbre.com


RAILWORKS HOLDINGS: Moody's Assigns 'B1' CFR, Outlook Stable
------------------------------------------------------------
Moody's Investors Service assigned a B1 corporate family rating and
a B1-PD probability of default rating to Railworks Holdings, LP.
The rating agency also assigned a B2 rating to RailWorks' new
senior secured second lien notes. The outlook is stable.

Proceeds from the second lien notes will be used along with new
sponsor equity to fund the $547 million acquisition of RailWorks by
Bernhard Capital Partners from Wind Point Partners, along with fees
and expenses.

Assignments:

Issuer: Railworks Holdings, LP

Corporate Family Rating, Assigned B1

Probability of Default Rating, Assigned B1-PD

Senior Secured Regular Bond/Debenture, Assigned B2 (LGD4)

Outlook Actions:

Issuer: Railworks Holdings, LP

Outlook, Assigned Stable

RATINGS RATIONALE

The B1 CFR reflects RailWorks' low operating margin and the cash
flow volatility associated with project delays and deferred cash
receipts from projects structured through joint venture
arrangements with other contractors. Moody's expects operating
margins to remain at approximately 7% in the next 12 to 18 months,
subject to the risk that RailWorks effectively bids for and
executes fixed price contracts. RailWorks' rating is further
constrained by its private equity ownership, which may lead to
increasingly aggressive financial policies, and its social risk
exposure to health and safety risks at construction sites. The B1
CFR is supported by RailWorks' position as a leading provider of
construction and maintenance services for rail infrastructure
systems in North America. Benefiting from well-established
relationships in the New York, Toronto and Los Angeles transit
markets, the company derives a majority of revenues from transit
customers, and the remainder from rail freight and industrial
customers. Moody's considers the market for rail infrastructure
services relatively stable, given the essential nature of
maintenance and rehabilitation services and the committed funding
arrangements of expansion projects by transit systems. Finally, the
rating reflects Moody's expectation for good liquidity and moderate
adjusted debt/EBITDA around 4 times over the next 12-18 months.

The stable outlook reflects Moody's expectation for good revenue
growth, stable operating margins and positive free cash flow in
2022.

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

The ratings could be upgraded if RailWorks increases its scale
through consistent contract wins, widens its operating margins to
the upper single digit level while maintaining debt/EBITDA of less
than 3.5 times. Additional considerations for an upgrade include
improved liquidity and a demonstrated ability to manage
fluctuations in cash flows more effectively such that free cash
flow including joint venture distributions is at least $50 million
per annum. Finally, conservative financial policies could also
provide support for an upgrade.

The ratings could be downgraded if Moody's expects that operating
margins decrease to 5% or less, possibly due to an inability to
effectively bid for and execute fixed price contracts or a major
project deferral, debt/EBITDA approaches 5 times, or that prospects
for a substantial increase in free cash flow including joint
venture distributions diminish. The ratings could also be pressured
if the cash balance and committed revolver availability decrease to
less than $85 million in aggregate.

Railworks Holdings, LP is a leading provider of construction and
maintenance services to transit, freight and industrial rail
infrastructure systems in North America. Following the completion
of the transaction, RailWorks will be owned by Bernhard Capital
Partners. Revenues for the last 12 months ended June 30, 2021 were
approximately $917 million.

The principal methodology used in these ratings was Construction
published in September 2021.


RAILWORKS HOLDINGS: S&P Assigns 'B' ICR, Outlook Stable
-------------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating on New
York-based rail service provider Railworks Holdings L.P.

S&P said, "At the same time, we assigned our 'B' issue-level rating
and '3' recovery rating to the proposed senior secured notes. The
'3' recovery rating indicates our expectation for meaningful
recovery (50%-70%; rounded estimate: 50%) in the event of a payment
default."

Railworks is being acquired by Bernhard Capital Partners. The
company plans to issue $325 million of senior secured notes to
partly fund the transaction.

S&P said, "Pro forma for the transaction, we anticipate Railworks'
S&P Global Ratings-adjusted debt to EBITDA will increase to about
5x in 2021. We assume the company increases its revenue this year
and next on contracted higher-margin major project work from its
sizeable backlog of projects, in addition to recurring maintenance
work. We also expect that the ongoing trend toward outsourcing the
discretionary and non-discretionary maintenance of rail
infrastructure will bolster its revenue over the next few years.
Although Railworks experienced some project deferrals because of
the pandemic, we expect it to improve its EBITDA margins next year
and anticipate they will remain in the high-single-digit percent
area through 2022 supported by a shift toward the high-margin
projects in its backlog and cost controls. This improvement in the
company's operating performance will likely lead to some
deleveraging, though we believe its financial-sponsor ownership
precludes any sustained debt reduction over the long term.

"We anticipate the company will generate good free operating cash
flow (FOCF) through 2022, though we expect its FOCF to debt to
fluctuate over our forecast.As a percentage of its revenue,
Railworks' capital expenditure (capex) is relatively low and in
line with that of its engineering and construction peers. In
addition, we expect maintenance capex to account for most of its
spending. We also assume some working capital inflows due to the
timing of its collections this year; however, we do not assume
dramatic swings in the company's working capital in 2022. Given
these assumptions, we anticipate Railworks' FOCF generation will
likely improve year over year in 2021. We also forecast the company
will maintain FOCF to debt of at least 10%."

Railworks' strong backlog provides it with good revenue visibility
over the next few years. Contracted project revenue that is
approved and funded comprises a large portion of the company's
backlog. S&P said, "Its backlog also includes public sector work
driven by federal, state, and local infrastructure spending, which
we view as relatively stable. In addition, the company's recurring
maintenance contracts support our forecast for increased revenue in
2021 and 2022. Railworks maintains good market share in the North
American outsourced rail services and products market. We expect
that the company will continue to add contracts and expand its
backlog, particularly in the New York metropolitan area, Los
Angeles, and Toronto, where transit lines must be maintained even
if ridership levels fluctuate. We believe Railworks' overall demand
will depend on the economic strength of the rail transit and
freight end markets and anticipate that its customers may delay
some new build or discretionary maintenance activities during
periods of stress. The company's backlog also features a high
percentage of fixed-price contracts. In general, we view the
engineering and construction (E&C) industry as fraught with
operating risks that could lead to potential cost overruns on its
fixed-price contracts."

S&P said, "The stable outlook on Railworks reflects our view that
it will maintain stable margins over the next 12 months as it
executes on its strong backlog of projects, driven by demand for
construction and maintenance on the aging rail infrastructure in
North America. Pro forma for the transaction, we forecast the
company's debt to EBITDA will be about 5x and its FOCF to debt will
be above 10%.

"We could lower our rating on Railworks if its debt to EBITDA
increases materially to more than 6x or its FOCF to debt falls
below 3% on a sustained basis. This could occur if its financial
sponsors enter into material debt-financed transactions or the
company incurs cost overruns on its fixed-priced project work.

"We could raise our rating on Railworks if it maintains debt to
EBITDA of less than 4x and FOCF to debt of about 10% on a sustained
basis and we believe its financial sponsors are committed to
maintaining its ratios at these levels."



RESTIERI HEALTHCARE: Continued Operations to Fund Plan
------------------------------------------------------
Restieri Healthcare Services, LLC, filed with the U.S. Bankruptcy
Court for the Middle District of Florida a Combined Disclosure
Statement and Plan of Reorganization dated Oct. 25, 2021.

Restieri Healthcare Services, d/b/a High Springs Family
Chiropractic, provides regenerative therapy for joint pain and
other conditions.  Servicing the High Springs area and Alachua
County.

This filing was necessitated to stop the daily bleeding from the
MCA lenders gouging the practice bank account.  At this point the
equity holders believe this Debtor can survive on operations alone
now that it will no longer have to attempt to prop up the Villages
practice.

The Plan provides for an orderly and prompt distribution to holders
of Allowed Claims and the satisfaction of all asserted Claims.  Any
alternative other than confirmation of the Plan would result in
extensive delays and increased administrative expenses resulting in
smaller distributions to holders of Allowed Claims proposed under
the Plan.

The Plan will treat claims as follows:

     * Class 1 consists of the Secured Claim of CRF Small Business
Loan Company. In full satisfaction of its Class 1 Claims, the
Debtor will pay this $326,466.07 in monthly payment amortized over
20 years with 5.25% interest per annum. The estimated monthly
payment shall be $2,199.87. The remainder of the Claim shall
receive distribution in Class 4. Class 1 is impaired and therefore
is entitled to vote on this Plan.

     * Class 2 consists of the Secured and Priority Tax Claim of
the Internal Revenue Service. In full satisfaction of its Class 2
Claims, the Debtor will pay the full amount to the Secured and
Priority Claim $103,416 with statutory interest in equal monthly
payments over 5 years from the Petition Date.  The monthly
estimated payment shall be $1,905.  The remainder of the Claim
shall receive distribution in Class 4.  Class 2 is unimpaired and
therefore is not entitled to vote on this Plan.

      * Class 3 consists of the Secured Claim of Crestmark
Equipment Finance. In full satisfaction of its Class 3 Claims, the
Debtor will pay the full amount to the Secured Claim $20,000 with
5.25% in equal monthly payments over 3 years. The monthly estimated
payment shall be $601.67.  The remainder of the Claim shall receive
distribution in Class 4.  Class 3 is impaired and therefore is
entitled to vote on this Plan.

     * Class 4 consists of the All General Unsecured Creditors as
provided on the attached Claims Breakdown.  In full satisfaction of
Class 4 Claims, the Debtor will pay their Projected Disposable
Income as defined in Section 1191(d) to Allowed General Unsecured
Creditors on a quarterly basis pro rata either directly to the
Allowed General Unsecured Creditors if confirmed under Sec. 1191(a)
and through the Subchapter V Trustee if confirmed under 1191(b).
Class 4 is impaired and therefore is entitled to vote on this
Plan.

The Debtor estimates the following Projected Disposable Income:

   Year     Consensual     Non-Consensual
   ----     ----------     --------------
   2022        $12,892            $0
   2023        $13,732          $532
   2024        $14,732        $1,532

Given the refined debt service as provided in this Plan, the Debtor
will continue its operations which will cover the required new debt
service payments.

A full-text copy of the Combined Disclosure Statement and Plan
dated October 25, 2021, is available at https://bit.ly/3EshWLs from
PacerMonitor.com at no charge.

Attorneys for the Debtor:

     Law Offices of Jason A. Burgess
     1855 Mayport Road
     Atlantic Beach, Florida 32233
     Tel: (904) 372-4791

               About Restieri Healthcare Services

Restieri Healthcare Services, LLC, provides regenerative therapy
for joint pain and other conditions which services the Gainesville,
Florida area.

Restieri Healthcare sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. M.D. Fla. Case No. 21-01843) on July 28,
2021.  In the petition signed by Dr. Lawrence T. Restieri, manager,
the Debtor disclosed up to $1 million in assets and up to $10
million in liabilities.

Jason A. Burgess, Esq. at The Law Offices of Jason A. Burgess, LLC,
is the Debtor's counsel.


RIVERSTONE RESORT: Case Summary & 2 Unsecured Creditors
-------------------------------------------------------
Debtor: Riverstone Resort, LLC
        2041 Hagerson Road
        Sugar Land, TX 77479

Business Description: Riverstone Resort is the fee simple owner of
                      a real property located in Sugar Land, Texas
                      having an appraised value of $9.6 million.

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 21-33531

Judge: Hon. Jeffrey P. Norman

Debtor's Counsel: David L. Venable, Esq.
                  DAVID L. VENABLE
                  13201 Northwest Freeway
                  Suite 800
                  Houston, TX 77040
                  Tel: (713) 956-1400
                  Email: david@dlvenable.com

Total Assets: $9,620,007

Total Liabilities: $2,165,951

The petition was signed by Azhar M. Chaudhary as member/manager.

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

https://www.pacermonitor.com/view/5V7EYFI/Riverstone_Resort_LLC__txsbke-21-33531__0001.0.pdf?mcid=tGE4TAMA


ROCKWOOD SERVICE: Premium Transaction No Impact on Moody's B2 CFR
-----------------------------------------------------------------
Moody's Investors Service noted that Rockwood Service Corporation's
debt financed acquisition of Premium Inspection and Testing, Inc.
will not impact the company's ratings including its B2 corporate
family rating or its stable ratings outlook.

Rockwood announced on October 27 that it intended to use $100
million of incremental term loan borrowings and a portion of its
cash balance to fund the acquisition of Premium Inspection and
Testing, Inc., which is a regional provider of nondestructive
testing, inspection and technical integrity services. The
acquisition appears to be a good strategic fit since it increases
Rockwood's advanced nondestructive testing capabilities, expands
its customer base and provides cross selling opportunities. It will
also be accretive to earnings since the company is funding the deal
with a portion of its cash balance and relatively low-cost
borrowings.

Moody's expects Rockwood to achieve moderate revenue growth in 2021
as several of its key end markets recover from pandemic impacted
weakness in 2020. However, its operating performance will be
relatively stable since it benefitted from cost cutting
initiatives, subsidy income and a snap back in activity in certain
end markets in late 2020, all of which create a difficult
comparison. Nevertheless, Moody's anticipate it will produce
moderate growth in its revenues and EBITDA in 2022 as it benefits
from the ongoing recovery in its key end markets and the addition
of Premium Inspection and Testing, Inc. Moody's project its
revenues will rise to around $800 million and its EBITDA margins
will remain in the high double-digit range due to its good
performance track record, strong market position and the
acquisition of Premium which has a higher mix of advanced
non-destructive testing. That should result in an adjusted leverage
ratio (Debt/EBITDA) in the range of 4.0x - 4.5x and an interest
coverage ratio (EBITA/Interest Expense) of 2.5x - 3.0x. These
metrics will be strong for the B2 corporate family rating, but the
assigned rating also reflects Rockwood's relatively small size,
limited diversity and the cyclicality of its end markets.

Rockwood is expected to maintain good liquidity and has no
meaningful debt maturities prior to the maturity date of its $75
million revolver in January 2025. The company is expected to have
about $30 million of cash after closing the Premium acquisition and
about $72 million of availability on its revolver which has no
outstanding borrowings and around $3 million of letters of credit
issued. The company should consistently produce positive free cash
flow since it has relatively low capital spending needs and a
highly variable cost structure.

Rockwood Service Corporation, headquartered in Houston, Texas,
provides non-destructive testing, rope access services, lab
testing, engineering and nested operations and maintenance crews to
the refining, petrochemical, pipeline, power, paper & pulp and
industrial sectors. The company produced revenues of about $700
million during the twelve months ended September 30, 2021. Funds
affiliated with American Securities are the majority owners of the
company.


ROLLOFFS HAWAII: Trustee Wins $752,000 Judgment Against ROHI
------------------------------------------------------------
The United States Bankruptcy Court for the District of Hawaii
issued its Findings of Fact and Conclusions of Law on Fraudulent
Claims dated October 21, 2021, in the adversary proceeding
captioned DANE S. FIELD, Chapter 7 Trustee, Plaintiff, v.
TRASHMASTERS, LLC, et al. Defendants, Adv. Pro. No. 18-90035
(Bankr. D. Hawaii).

The trustee employs section 544(b) to claim that certain transfers
and obligations are avoidable under the Hawaii Uniform Fraudulent
Transfers Act (Haw. Rev. Stat. ch. 651C) and the Federal Debt
Collections Procedure Act (28 U.S.C. Sections 3001-3308). HUFTA and
FDCPA create claims that are identical in substance.

The Court found that the trustee failed to prove, by clear and
convincing evidence, that Rolloffs Hawaii, LLC made any of the
challenged transfers with the intent to hinder, delay, or defraud
its creditors. Therefore, the defendants are entitled to judgment
on all claims resting on the common law of fraudulent conveyances.

The Court found that the trustee proved that RHL did not receive a
reasonably equivalent value in exchange for the 2009 payments to
Rolloffs Hawaii, Inc. But the trustee did not prove that, at that
time, RHL was engaged or was about to engage in a business or a
transaction for which its remaining assets were unreasonably small
in relation to the business or transaction, or RHL intended to
incur, or believed or reasonably should have believed that RHL
would incur, debts beyond RHL's ability to pay as they became due.
Therefore, ROHI is entitled to judgment on the claims to avoid and
recover the 2009 ROHI Payment under Haw. Rev. Stat. Section
651C-4(a)(2) and FDCPA section 3304(b)(1)(B) (Count 7).

Similarly, the trustee did not prove that RHL was insolvent when it
made the 2009 ROHI Payment, the Court said.  Therefore, ROHI is
entitled to judgment on claims to avoid and recover the 2009 ROHI
Payment under Haw. Rev. Stat. Section 651C-5(a).

The trustee proved that RHL did not receive reasonably equivalent
value in return for the 2012 ROHI Payment and that RHL reasonably
should have believed that RHL would incur debts beyond its ability
to pay as they became due. The trustee also proved that RHL was
insolvent at that time. The trustee is entitled to judgment against
ROHI avoiding the 2012 ROHI Payment under Haw. Rev. Stat. Section
651C-4(a)(2) and FDCPA section 3304(b)(1)(B), and under Haw. Rev.
Stat. Section 651C-5(a) and FDCPA section 3304(a)(1).

RHL received reasonably equivalent value, in the form of the assets
that RHL acquired from KNG (via TM), in exchange for the KNG
Guaranty. KNG is therefore entitled to judgment on the claims
seeking avoidance of the KNG Guaranty.

RHL received reasonably equivalent value, in the form of
satisfaction of its obligations under the KNG Guaranty, in exchange
for the 2012 KNG Payment. Therefore, KNG is entitled to judgment on
the trustee's claims to avoid the 2012 KNG Payment, the Court
held.

The Court said it has discretion to grant prejudgment interest
under state law on the fraudulent transfers from the date each
transfer was made.  Hawaii law authorizes prejudgment interest "to
compensate for the loss of use of money due as damages from the
time the claim accrues until judgment is entered, thereby achieving
full compensation for the injury those damages are intended to
redress."

Hawaii state law also sets the interest rate.  The Court held that
the trustee should recover pre-judgment interest at the Hawaii rate
of 10% per annum, from the date on which 2012 ROHI Payment was
made.

Accordingly, the Court entered judgment (a) in favor of the trustee
and against ROHI in the amount of $752,448.96 plus interest at 10%
per annum from June 27, 2012, to the date of judgment, and
postjudgment interest at the applicable federal rate and (b) in
favor of the defendants on all other claims. Counsel for the
trustee shall prepare and circulate a proposed form of final
judgment.

A copy of the Court's decision is available at
https://tinyurl.com/2aevt6je from Leagle.com.

               About Rolloffs Hawaii, LLC

Rolloffs Hawaii, LLC, owns and operates a refuse collection and
trash disposal business in the State of Hawaii. Rolloffs Hawaii
filed a chapter 11 petition (Bankr D. Hawaii Case No. 16-01294) on
Dec. 9, 2016.  In its petition, the Debtor estimated $1 million to
$10 million in both assets and liabilities.  The Debtor tapped
Jerrold K. Guben, Esq. and Jeffrey S. Flores, Esq., at O'Connor
Playdon & Guben LLP, as counsel; and Lincoln International LLC as
investment banker.

The court appointed Dane S. Field as the Chapter 11 trustee for the
Debtor on Jan. 17, 2017.  The Chapter 11 trustee engaged Klevansky
Piper, LLP as counsel; KMH LLP as accounting and financial
consultant; Char Sakamoto Ishii Lum & Ching as special counsel; and
Elijahtech, LLC as IT consultant and support service provider.



RUBY TUESDAY: Court Rejects Goldman's Ch.11 Cover in Tenn. Suit
---------------------------------------------------------------
Jeff Montgomery, writing for Law360, reports that a Delaware
bankruptcy judge ruled Wednesday that Goldman Sachs can't use Ruby
Tuesday Inc.'s February Chapter 11 confirmation to shield it from a
developer's $54 million suit in Tennessee claiming interference
with a pre-petition deal to acquire the restaurant chain's lease
for a historic lodge south of Knoxville.

In an 18-page decision, Judge John T. Dorsey declared that a
finding of good faith underlying his confirmation for restaurant
chain parent RTI Holding Company LLC and its affiliates "does not
mention whether GS acted in good faith toward third parties at all
times" and applies only to debtor, creditor committee, and equity
party.

BNA Associates, LLC, filed a complaint against Goldman Sachs
Specialty Lending Group, L.P. ("GS"), the Debtors' prepetition and
DIP lender, in Tennessee asserting claims arising out of the sale
of one of Debtors' leasehold interests that was negotiated
prepetition and never consummated.  Subsequently, GS filed a Motion
for entry of an order to enforce the Order Confirming the Debtors'
Second Amended Chapter 11 Plan.  BNA Associates responded to GS's
Motion and a hearing was held August 3, 2021.

"Claims arising from the prepetition conduct of two non-debtors
does not fall within this Court's jurisdiction.  Accordingly, BNA
Associates did not have any obligation to bring their state law
claim against GS in the bankruptcy proceedings.  See, e.g., Eastman
Kodak Co. v. Atlanta Retail, Inc. (In re Atlanta Retail, Inc.), 456
F.3d 1277, 1285–86 (11th Cir. 2006) (holding the plaintiff did
not have to raise objections to the bankruptcy plan's confirmation
because the objection would have only resulted in defeating the
confirmation and not provided the relief the plaintiff sought under
state law).  Based on the totality of the circumstances, BNA
Associates is not precluded from bringing its Tennessee Action.
See, e.g., CoreStates Bank, N.A., 176 F.3d at 199–200 (noting "in
general, a creditor who does not raise a claim against another
party to the bankruptcy proceeding cannot be precluded from later
asserting a claim").  Applying the res judicata principles, I
conclude they are not met and will not bar BNA Associates'
Tennessee Action," Judge Dorsey ruled.

A copy of the Memorandum Decision dated Oct. 27, 2021, is available
at PacerMonitor.com free of charge at https://tinyurl.com/4w4mr57y

                     About RTI Holding Company

RTI Holding Company, LLC and its affiliates develop, operate, and
franchise casual dining restaurants in the United States, Guam, and
five foreign countries under the Ruby Tuesday brand. The
company-owned and operated restaurants (i.e. non-franchise) are
concentrated primarily in the Southeast, Northeast, Mid-Atlantic
and Midwest regions of the United States.

On Oct. 7, 2020, RTI Holding Company and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Del.
Lead Case No. 20-12456). At the time of the filing, the Debtors
disclosed assets of between $100 million and $500 million and
liabilities of the same range.

Judge John T. Dorsey oversees the cases.

Pachulski Stang Ziehl & Jones LLP and CR3 Partners LLC serve as the
Debtors' legal counsel and financial advisor respectively. Epiq
Corporate Restructuring LLC is the claims, noticing and
solicitation agent and administrative advisor.

On Oct. 26, 2020, the U.S. Trustee for the District of Delaware
appointed an official committee of unsecured creditors in the
chapter 11 cases. The committee tapped Kramer Levin Naftalis &
Frankel LLP and Cole Schotz P.C. as counsel and FTI Consulting,
Inc. as financial advisor.


SAN GORGONIO MEMORIAL: Moody's Cuts $104MM GOULT Debt Rating to Ba1
-------------------------------------------------------------------
Moody's Investors Service has downgraded the rating on San Gorgonio
Memorial Healthcare District, CA's general obligation unlimited tax
(GOULT) debt to Ba1 from Baa3. The downgrade affects approximately
$104.2 million in outstanding GOULT debt. The outlook is negative.

RATINGS RATIONALE

The Ba1 rating reflects the district's weak finances, including a
cash position that will remain marginal in fiscal 2022, strained by
a delay past the fiscal year end in the receipt of
intergovernmental transfers that will require a planned taxable
borrowing to cover operations. Declines in patient volumes and
utilization metrics that have fallen short of budgeted figures
contributed to financial performance that again demonstrated
negative operating cash flow margins in fiscal 2020 and 2021.

Unaudited results for fiscal 2021 reflect a tenuous ending cash
position of $1.7 million (7 days), declining from $5.9 million in
fiscal 2020 excluding a $6 million outstanding line of credit. The
impact of COVID-19 significantly eroded patient volumes and
contributed to deteriorated performance as the hospital suspended
nonemergency procedures. Importantly, the district received a total
of $9 million from Coronavirus Aid, Relief and Economic Security
(CARES) Act funding and close to a $2.6 million Medicare advance
loan to help offset these impacts.

The rating also takes into consideration the district's close to
$10.5 billion tax base, which will continue to demonstrate growth
supported by ongoing housing additions. The rating also factors in
the strength of California GO bonds and a security interest created
by statute.

RATING OUTLOOK

The negative outlook reflects the significant operating pressures
that impede the district's ability to strengthen and stabilize
financial performance and maintain positive cash flow. It also
incorporates the significant long-term risks facing smaller, safety
net providers in growing patient volume and obtaining constituent
support for required parcel tax revenues and seismic improvements.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

Significantly improved financial performance, especially
liquidity

Demonstrated improvement in patient statistics and physician
utilization metrics

Identification of strong operating partner or funding source for
seismic improvements

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

Increase in COVID-19 admissions or patient volumes that fall below
budgeted figures

Deterioration in liquidity below current projections

Failure to obtain voter approval for renewal of parcel tax
expiring in June 2022

Failure to stabilize net patient revenues

LEGAL SECURITY

The district's GOULT bonds are payable from ad valorem taxes that
may be levied against all taxable property within the district
without limitation of rate or amount. However, in contrast to many
other health care districts, for which county property tax
collections flow directly to bondholders, property taxes flow first
to the district before being remitted for debt service payments.
While the district segregates these revenues, this payment
structure introduces an additional element of uncertainty.

PROFILE

Located in northwestern Riverside County (Aa3 stable), the district
includes the cities of Banning, in which it is located, along with
Beaumont, part of the City of Calimesa and neighboring
unincorporated areas of Cabazon, Cherry Valley and Whitewater. The
permanent resident population of the district is estimated at
95,000 residents. The San Gorgonio Memorial Hospital, located in
Banning, is a 79-bed general acute care hospital.

METHODOLOGY

The principal methodology used in these ratings was US Local
Government General Obligation Debt published in January 2021.


SCIENTIFIC GAMES: Egan-Jones Hikes Sr. Unsecured Ratings to CCC+
----------------------------------------------------------------
Egan-Jones Ratings Company, on October 14, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Scientific Games Corporation to CCC+ from CCC-. EJR
also upgraded the rating on commercial paper issued by the Company
to B from C.

Headquartered in Las Vegas, Nevada, Scientific Games Corporation
provides services, systems, and products to both the pari-mutuel
gaming and instant ticket lottery industries.



SCIENTIFIC GAMES: To Sell Lottery Business to Brookfield for $6BB
-----------------------------------------------------------------
Scientific Games Corporation has entered into a definitive
agreement to sell its lottery business to Brookfield Business
Partners L.P., together with its institutional partners, for total
consideration of $6.05 billion consisting of $5.825 billion in cash
and an earn-out of up to $225 million based on the achievement of
certain EBITDA targets in 2022 and 2023.  The transaction is
expected to close in the second quarter of 2022, subject to
applicable regulatory approvals and customary closing conditions.

Scientific Games' Lottery business is a leading, diversified global
lottery partner with long-standing relationships with approximately
130 government and non-government lottery entities in over 50
countries.  It provides an innovative suite of turn-key solutions
covering the entire lottery ecosystem, including instant and
terminal-generated lottery games, sports betting, lottery systems
and retail technology and the fast-growing iLottery market.  The
Lottery business is the market leader in instant games with a broad
array of products and services powering approximately 69% of
instant product retail sales globally.

"This transaction is transformative in accelerating the delivery of
our stated strategy to optimize our portfolio, aggressively
de-lever our balance sheet and position us to invest in future
growth.  We conducted a thorough review of paths to divest the
Lottery business and we are confident that this transaction
maximizes value and certainty while minimizing complexity and
execution risk, and positions both Scientific Games and SG Lottery
for continued success along their unique growth trajectories," said
Barry Cottle, president and chief executive officer of Scientific
Games.  "The significant near-term proceeds from this transaction
as well as our previously announced sale of Sports Betting will
transform our balance sheet and provide the financial flexibility
to invest organically and inorganically to accelerate our
strategies.  This marks a major milestone and puts us on a clear
path to achieve our vision to become the leading cross-platform
global game company and unlock our full value for shareholders."

"We are thrilled with this outcome and what it means for the future
of Scientific Games Lottery and our customers," said Patrick
McHugh, chief executive of Scientific Games Lottery.  "I am
confident that, with Brookfield's support, we will have the
flexibility and agility to expand our deep product portfolio to
meet our customers' evolving needs and maximize lottery beneficiary
proceeds across the globe, enabling us to capture the significant
opportunities we see ahead."
"The Scientific Games Lottery team has built a leading business,
which has innovated its industry, at the convergence of games,
technology and services, across retail and digital channels for its
global customers," said David Nowak, Managing Partner, Brookfield
Business Partners.  "With our capabilities and global reach, we
look forward to supporting management in the continued growth of
the business."

Headquarters and Operations

SG Lottery will remain headquartered in metro-Atlanta with
operations expected to continue around the world.

SG Lottery has entered into a Transitional Services Agreement with
Scientific Games Corporation whereby Scientific Games Corporation
will provide SG Lottery certain finance, information technology,
regulatory compliance, legal, human resources and facilities at
cost for an initial term of 12 months.
Advisors

Macquarie Capital (USA) Inc. is serving as financial advisor and
Cravath, Swaine & Moore LLP is serving as legal counsel to
Scientific Games.

                      About Scientific Games

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

Scientific Games reported a net loss of $548 million for the year
ended Dec. 31, 2020, compared to a net loss of $118 million for the
year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$7.76 billion in total assets, $10.13 billion in total liabilities,
and a total stockholders' deficit of $2.37 billion.


SCP COLDWORKS: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: SCP Coldworks, LLC
          d/b/a Steel City Pops
        40B Commerce Dr.
        Pelham, AL 35124

Business Description: SCP Coldworks is a seller of family-recipe
                      pops owning more than a dozen stores.

Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Northern District of Alabama

Case No.: 21-02564

Debtor's Counsel: Jeffery J. Hartley, Esq.
                  HELMSING LEACH HERLONG NEWMAN & ROUSE
                  150 Government Street
                  Suite 2000
                  Mobile, AL 36602
                  Tel: 251-432-5521
                  Email: jjh @helmsinglaw.com;
                         dwc@helmsinglaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Philip L. Hodges as manager.

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

https://www.pacermonitor.com/view/NEZEU3I/SCP_Coldworks_LLC__alnbke-21-02564__0003.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/M525TDY/SCP_Coldworks_LLC__alnbke-21-02564__0001.0.pdf?mcid=tGE4TAMA


SEDGWICK LP: S&P Affirms 'B' Issuer Credit Rating, Outlook Pos.
---------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on
Sedgwick L.P. and its subsidiary Sedgwick Claims Management
Services Inc. (collectively, Sedgwick). The outlook is positive.
S&P also affirmed its 'B' debt ratings on Sedgwick's $400 million
revolver due 2023, $2.3 billion first-lien term loan due 2025, $1.1
billion incremental first-lien term loan due 2026, and $300 million
first-lien term loan B due 2026 with recovery ratings of '3'
indicating its expectation of meaningful recovery (50%-70%; rounded
estimate: 65%).

S&P said, "Our revision of Sedgwick's business risk profile
assessment to satisfactory reflects the company's growth and
improved scale and diversification upon the successful integration
of York Risk Services and Cunningham Lindsey, further solidifying
its business position as a global industry leader of end-to-end
services. The positive outlook indicates our expectation that
Sedgwick's scale and diversification of products, geographies, and
clients will support topline growth and operating efficiency to
maintain leverage of about 7.0x and EBITDA interest coverage above
2.0x. Sedgwick, however, does have a history of pursuing larger,
transformative debt-funded deals every few years. Now that the
integration of York and Cunningham Lindsey are nearly complete and
claims volumes are nearing pre-pandemic levels, Sedgwick has
capacity to execute a larger deal. To capture the uncertainty
surrounding leverage trajectory, we apply a negative comparable
ratings analysis modifier to the rating.

"The positive outlook reflects our expectation that improving
economic conditions, high client retention, new business wins, and
an active catastrophe environment will support Sedgwick's topline
growth of 10%-12% in 2021 with EBITDA margins expanding slightly
above 18%. Over the next 12 months, absent any transformational
acquisition, we expect financial leverage to remain about 7.0x with
EBITDA interest coverage comfortably above 2.0x as Sedgwick
maintains its leading market position in the TPA industry, strives
to expand within existing markets, and diversifies into
complementary segments.

"We could raise our ratings by one notch in the next 12 months if
Sedgwick is able to translate its growing scale and diversity from
recent acquisitions into sustainable organic growth and EBITDA
margin improvement. An upgrade would also depend on Sedgwick
meeting our leverage and coverage expectations.

"We could affirm the ratings and revise the outlook to stable if
the company chooses to deploy capital in a more-aggressive manner,
driving financial leverage sustainably to 8.0x and/or EBITDA
interest coverage approaching 2.0x. We could also affirm ratings
and revise the outlook to stable if Sedgwick's business profile
deteriorates through unsuccessful sales strategies and poorly
performing acquisitions or heighted competitive dynamics infringe
on its market position and relative scale.

"We could lower the ratings if lower-than expected EBITDA or
additional debt issuances leads to financial leverage sustained
above 8.5x or EBITDA interest coverage below 2.0x."



SEG HOLDING: Moody's Upgrades CFR to Ba3 & Sr. Secured Notes to B1
------------------------------------------------------------------
Moody's Investors Service upgraded SEG Holding, LLC's (Parent of
BI-LO, LLC, "SEG Holdco") corporate family rating and probability
of default rating to Ba3 and Ba3-PD from B1 and B1-PD respectively.
Moody's also upgraded the rating of the company's senior secured
notes to B1 from B2. Additionally, Moody's upgraded the rating of
BI-LO, LLC's ("BI-LO") asset based revolving credit facility
("ABL") to Ba1 from Ba2. The outlook for SEG Holding, LLC and BI-LO
is stable.

"The company's better than expected operating performance coupled
with its debt reduction has resulted in a significant improvement
in credit metrics and we expect metrics to remain strong even after
consumer buying patterns return to normal as they resume spending
in travel, leisure and services", Moody's Vice President Mickey
Chadha stated.

Upgrades:

Issuer: SEG Holding, LLC

Corporate Family Rating, Upgraded to Ba3 from B1

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

Senior Secured Regular Bond/Debenture, Upgraded to B1 (LGD5) from
B2 (LGD5)

Issuer: BI-LO, LLC

Senior Secured Bank Credit Facility, Upgraded to Ba1 (LGD2) from
Ba2 (LGD3)

Outlook Actions:

Issuer: SEG Holding, LLC

Outlook, Remains Stable

Issuer: BI-LO, LLC

Outlook, Remains Stable

RATINGS RATIONALE

SEG Holding's Ba3 corporate family rating reflects the company's
moderate leverage and very good liquidity. The company's
divestiture of its BI-LO banner in the first half of fiscal 2021
and the resulting exit from the Carolina's has reduced its
geographic scale but has left it with a more profitable store base
in higher growth geographies like Florida, Georgia and Louisiana.
The company has also reduced its debt burden by using free cash
flow and proceeds from the divestitures to repay debt. Debt/EBITDA
is expected to be modest at around 2.5 times with EBIT/interest at
around 3.0 times in the next 12-18 months. Moody's expects
financial strategy to remain conservative going forward. The
business environment remains highly competitive and challenging for
supermarkets particularly in the geographies in which the company
operates but Moody's expects SEG Holdco's metrics to remain strong
even after the pandemic induced increase in volume and
profitability normalizes.

The stable outlook reflects SEG Holding's very good liquidity and
Moody's expectation that credit metrics will not decline materially
even when buying patterns normalize.

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

An upgrade will require a well-articulated financial policy.
Ratings could be upgraded if the company's liquidity remains very
good, same store sales increase and operating profit improves such
that EBIT/interest is sustained above 3.5 times and debt/EBITDA
remains at or below 2.5 times with financial policies remaining
benign.

Ratings could be downgraded if liquidity deteriorates, same store
sales decline for extended period and operating margin shrinks
meaningfully or financial policies become aggressive. Ratings could
also be downgraded if EBIT/interest is sustained below 2.5 times or
debt to EBITDA is sustained above 3.5 times.

The principal methodology used in these ratings was Retail Industry
published in May 2018.

SEG Holding, LLC is the parent of BI-LO, LLC which operates as a
food retailer in the Southeastern United States. The company
currently operates supermarkets in Alabama, Florida, Georgia,
Louisiana, Mississippi, under the "Winn-Dixie", "Harveys" and
"Fresco y Más" supermarket banners. SEG Holding is owned by its
former lenders following its emergence from bankruptcy in 2018.
Revenue totaled $8.8 billion for the LTM period ending July 14,
2021.


SKY MEDIA: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: Sky Media Pay, Inc.
        200 Biscayne Blvd. Way Unit 4801
        Miami, FL 33131

Business Description: Sky Media Pay is the fee simple owner of
                      four real properties in Miami, FL having
                      a total current value of $2.52 million.

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-20444

Judge: Hon. Laurel M. Isicoff

Debtor's Counsel: Roshawn Banks, Esq.
                  THE ALL LAW CENTER, P.A.
                  PO Box 25978
                  Fort Lauderdale, FL
                  Email: rbanks@thealllawcenter.com

Total Assets: $2,521,691

Total Liabilities: $4,503,498

The petition was signed by Paola Angulo as president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/6NUJZRA/Sky_Media_Pay_Inc__flsbke-21-20444__0001.0.pdf?mcid=tGE4TAMA


SMARTER BUILDING: Case Summary & 19 Unsecured Creditors
-------------------------------------------------------
Debtor: Smarter Building Technologies Alliance, Inc.
          DBA Glued Solutions
              SBT Alliance
              SBT
        6700 E. Pacific Coast Hwy
        Suite 235
        Long Beach, CA 90803

Business Description: Smarter Building Technologies Alliance, Inc.
                      is a merchant wholesaler of professional and
                      commercial equipment and supplies.

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Central District of California

Case No.: 21-18337

Judge: Hon. Barry Russell

Debtor's Counsel: Eric Goldberg, Esq.
                  Jonathan Serrano, Esq.
                  DLA PIPER LLP (US)
                  2000 Avenue of the Stars
                  Suite 400
                  North Tower
                  Los Angeles, CA 90067-4704
                  Tel: (310) 595-3000
                  Fax: (310) 595-3300
                  Email: eric.goldberg@us.dlapiper.com
                         jonathan.serrano@dlapiper.com

                     - and -

                  W. Benjamin Winger, Esq.
                  DLA Piper LLP (US)
                  444 West Lake Street
                  Suite 900
                  Chicago, Illinois 60606-0089
                  Tel: 312.368.4000
                  Fax: 312.236.7516
                  Email: benjamin.winger@dlapiper.com

Debtor's
Financial
Advisor:          ROCK CREEK ADVISORS, LLC

Total Assets as of Oct. 27, 2021: $877,745

Total Liabilities as of Oct. 27, 2021: $1,942,876

The petition was signed by Benjamin Buchanan as chief executive
officer.

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

https://www.pacermonitor.com/view/7GEODCI/Smarter_Building_Technologies__cacbke-21-18337__0001.0.pdf?mcid=tGE4TAMA


SONOMA WEST: Trustee Entitled to Damages vs Specialty Hospital
--------------------------------------------------------------
The United States Bankruptcy Court for the Northern District of
California issued a memorandum decision dated October 22, 2021,
holding that the plaintiff in the adversary proceeding captioned
TIMOTHY W. HOFFMAN, Trustee, Plaintiff, v. SONOMA SPECIALTY
HOSPITAL, LLC, Defendant, Adversary Proceeding No. 19-1030 (Bankr.
N.D. Calif.), is entitled to a judgment awarding damages as he
requested.

The Plaintiff, according to the Court, does not have unclean hands,
has not acted in bad faith, will not receive a windfall, and was
not negligent in handling this litigation or the Chapter 7 case.
Despite its claim to the contrary in its Post-Trial Brief, the
Defendant never had a "cogent basis to believe" it owned the
Receivables and has no valid basis for any of its mitigation
theories, the Court said.

The Palm Drive Healthcare District owned what was known as the Palm
Drive Hospital in Sebastopol, California.  In 2015, Sonoma West
Medical Center, Inc., began to operate the Hospital pursuant to the
terms of the Management and Staffing Services Agreement with the
District.  The District terminated the MSSA as of midnight on
September 8, 2018.  At that point, Defendant Sonoma Specialty
Hospital took over operation of the Hospital pursuant to the terms
of its agreement with the District, the Management Services
Agreement.

The MSA made the Defendant the agent for the District in billing
and collecting receivables generated during the Defendant's
operation of the Hospital but the District retained ownership of
them. The Defendant, through its parent American Advanced
Management Group ("AAMG"), had an option to purchase the Hospital
which it later exercised.  At the end of 2019 it consummated the
purchase with an effective date of April 2019.

On September 26, 2018, the Debtor filed a Chapter 7 case as a
skeletal filing.  Upon his appointment as Trustee, Timothy Hoffman
began investigating the Debtor's assets and liabilities as he is
duty-bound to do by Bankruptcy Code Section 704. Over the course of
the next few weeks, he learned that the Debtor's assets included
certain inventory and equipment at the Hospital and certain accrued
Receivables.

The Complaint asserts three claims for relief.  The first claim is
based on Bankruptcy Code Section 541(a) and Section 542 and seeks
turnover of the Receivables as property of the estate.  The second
claim alleges that because the Defendant used the the Debtor's DDA
Account, funds belonging to the estate were co-mingled with the
Defendant's funds thus giving rise to the right to an interlocutory
judgment for an accounting and a final money judgment according to
proof. The third claim alleges that the Defendant is liable to the
Plaintiff for damages arising from its conversion of property of
the estate.

A full-text copy of the Court's decision is available at
https://tinyurl.com/j493erxw from Leagle.com

The bankruptcy case is IN RE SONOMA WEST MEDICAL CENTER, INC.,
Chapter 7, Debtor, Case No. 18-10665 RLE (Bankr. N.D. Calif.).


SOUTH PARK: Restaurant Up for Sale, Converts to Chapter 7
---------------------------------------------------------
Tim Schooley of Pittsburgh Business Times reports that South Park
Clubhouse, which ended a run of more than 10 years next to the
Allegheny County park from which it derives its name, is up for
sale.

Ross-based Specialty Group recently launched the marketing to sell
the bar and restaurant, including the real estate and all its other
assets, including an Allegheny County liquor license.  It includes
a 10,000-square-foot building on 1.78 acres with more than 100
parking spaces.

Specialty Group is marketing the property at a list price of $1.8
million.

Terri Sokoloff, a principal of Specialty Group, expects the
property could be a good match for a host of uses, including for a
craft brewery or winery or another restaurant, as well as for some
other use.

"Whether it's going to be repurposed for medical use or stay
dining," she said, "you couldn't reconstruct the building for what
the asking price is."

The owners of South Park Clubhouse filed for Chapter 11 protection
in the United States Bankruptcy Court for the Western District of
Pennsylvania in April.

Since then the bankruptcy filing has been converted to a Chapter 7,
a liquidation process resulting in the sale listing with Specialty
Group.

                     About South Park Clubhouse

South Park Clubhouse, LTD., sought Chapter 11 protection (Bankr.
W.D. Pa. Case No. 21-20856) on April 9, 2021, disclosing between
$500,000 and $1 million in assets and between $1 million and $10
million in liabilities. Mary Morosetti, authorized representative,
signed the petition.  Calaiaro Valencik served as the Debtor's
legal counsel.

The Court entered an order converting the case to a Chapter 7
liquidation on Sept. 30, 2021.  Rosemary C. Crawford was named
Chapter 7 trustee.


SRI VARI CRE: $20M Sale to Midas Acquisition to Fund Plan
---------------------------------------------------------
Sri Vari CRE Development, LLC, submitted an Approved Disclosure
Statement describing First Amended Plan of Liquidation dated
October 25, 2021.

The Debtor has concluded that a sale of its operating assets under
Section 363 of the Bankruptcy Code is the fairest, most efficient
means of satisfying the Claims of Creditors.  Upon the Debtor's
motion, the Bankruptcy Court approved a stalking horse offer from
Midas Acquisition, LLC ("Midas") to purchase the Debtor's hotel
property and related furniture, fixtures, and equipment for $20
million.  The sale will be free and clear of all liens, claims,
interests, and encumbrances (with the same attaching to the sale
proceeds).  Midas's offer is subject to higher and better offers.

The Bankruptcy Court also approved notice and bidding procedures
whereby other interested purchasers may submit overbids.  If
qualified overbids are received, an auction is scheduled for
October 21, 2021.  The Bankruptcy Court will hold a hearing on Oct.
26, 2021 to determine the highest and best offer for the Debtor's
assets.  Once the best offer is determined and approved, it is
anticipated the sale will close approximately 30-60 days
thereafter.  The exact closing date will be subject to franchise
review and approval by Marriott International, Inc.  The Debtor
expects that the sale proceeds, together with funds on hand from
its ongoing operations, will be sufficient to pay all Allowed
Secured and Unsecured Claims against the Estate in full, and to
leave funds available for distribution to the holder of the Equity
Interests in the Debtor.

Class 3 consists of the Allowed Secured Claims of Creditors other
than the holders of Allowed Secured Tax Claims and M2SC.  The
Debtor estimates that the allowed amount of the Class 3 Claims will
be $25,749.  Upon the Closing Date, the Net Sale Proceeds
attributable to the collateral securing any such Other Allowed
Secured Claims shall be disbursed to the holders thereof in their
order of respective priority up to the full amount of their Allowed
Secured Claims.  It is anticipated that all such Other Allowed
Secured Claims shall be paid in full; however, any Allowed
Unsecured Deficiency Claim of the holder of a Class 3 Claim shall
be treated in Class 5.  This Class will receive a distribution of
100% of their allowed claims.

Like in the prior iteration of the Plan, holders of Allowed General
Unsecured Claims with $225,000 allowed claims will receive
distributions equal to their Pro Rata Shares of the Net Estate Cash
up to the full amount of their Allowed Class 5 Claims as of the
Petition Date.  Class 5 will receive a distribution of 100% of
their allowed claims.

The holder of the Equity Interests in the Debtor will not receive
or retain any property under the Plan on account of its prepetition
Equity Interests unless the Allowed Claims in all senior Classes
are satisfied as set forth in the Plan. Distributions to the holder
of the Equity Interests, if any, shall be made on the Distribution
Date from the remaining Net Estate Cash after distributions to all
such senior Classes.  All Equity Interests in the Debtor shall be
deemed cancelled upon the Distribution Date.

A full-text copy of the Disclosure Statement dated Oct. 25, 2021,
is available at https://bit.ly/3pMVush from PacerMonitor.com at no
charge.

Counsel for the Debtor:

   Richard S. Wright, Esq.
   Moon Wright & Houston, PLLC
   121 West Trade Street, Suite 1950
   Charlotte, NC 28202
   Telephone: (704) 944-6560
   Facsimile: (704) 944-0380

                  About Sri Vari CRE Development

Sri Vari CRE Development, LLC, is a limited liability company
formed in 2017 under the laws of the State of North Carolina.  The
company owns and operates the Courtyard by Marriott branded hotel
located at 8536 Outlets Boulevard in Charlotte, N.C.

Sri Vari CRE Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. N.C. Case. No. 21-30250) on April 29,
2021.  In the petition signed by Anuj N. Mittal, manager, the
Debtor disclosed up to $50 million in assets and up to $10 million
in liabilities.  Judge Laura T. Beyer presided over the case before
Judge J. Craig Whitley took over.  The Debtor tapped Richard S.
Wright, Esq., at Moon Wright & Houston, PLLC, as legal counsel and
Greerwalker, LLP as financial advisor.


STANTON GLENN: Case Summary & 9 Unsecured Creditors
---------------------------------------------------
Debtor: Stanton Glenn Limited Partnership
          DBA Stanton Glenn Apartments
        3040 Stanton Road SE Suite 101
        Washington, DC 20020-7877

Business Description: Stanton Glenn Limited Partnership is a
                      Single Asset Real Estate debtor (as defined
                      in 11 U.S.C. Section 101(51B)).  The Debtor
                      is the fee simple owner of a 379 unit
                      LIHTC/market multifamily property located in
                      Washington, DC having a current value of
                      $40 million.

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       District of Columbia

Case No.: 21-00261

Judge: Hon. Elizabeth L. Gunn

Debtor's Counsel: Marc E. Albert, Esq.
                  Tracey M. Ohm, Esq.
                  Joshua W. Cox, Esq.
                  STINSON LLP
                  1775 Pennsylvania Avenue, N.W.
                  Suite 800
                  Washington, DC 20006
                  Tel: 202-728-3020
                  E-mail: marc.albert@stinson.com
                          tracey.ohm@stinson.com
                          joshua.cox@stinson.com

Total Assets: $40,503,154

Total Liabilities: $27,655,693

The petition was signed by Joseph Kisha as president.

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

https://www.pacermonitor.com/view/OOG3SZA/Stanton_Glenn_Limited_Partnership__dcbke-21-00261__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's Nine Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Joseph Kisha                    Insider/Affiliate    $2,481,442
1907 13th St. NW, Unit 3             Liabilities
Washington, DC 20009

2. Castle Management               Insider/Affiliate      $708,562
Corporation                          Liabilities
3040 Stanton Rd.
SE, Suite 101
Washington, DC 20020

3. Castle Management                   Accrued            $452,653
Corporation                          Management
3040 Stanton Rd.                         Fee
SE, Suite 101
Washington, DC
20020

4. Castle Management                   Accrued            $282,744
Corporation                         Accounting Fee
3040 Stanton Rd.
SE, Suite 101
Washington, DC
20020

5. Community Management           Insider/Affiliate     $1,602,372
Solutions LLC                         Liabilities
3040 Stanton Rd.
SE, Suite 101
Washington, DC
20020

6. Vista Ridge Limited            Insider/Affiliate       $536,374
Partnership                           Liabilities
3040 Stanton Rd.
SE, Suite 101
Washington, DC
20020

7. First Housing and              Insider/Affiliate       $426,042
Construction                         Liabilities
Corporation
3040 Stanton Rd.
SE, Suite 101
Washington, DC
20020

8. Joseph Kisha                    Promissory Note        $487,803
1907 13th St. NW,
Unit 3
Washington, DC
20009

9. Washington Gas                  Unpaid Utility         $146,369
P.O. Box 37747                         Bills
Philadelphia, PA
19101-5047


SVENHARD'S SWEDISH: Appeal from Failed Ch.7 Conversion Bid Tossed
-----------------------------------------------------------------
The United States District Court for the Eastern District of
California issued an order dated October 25, 2021, dismissing for
lack of jurisdiction United States Bakery's appeals the bankruptcy
court's final order denying its motion to convert Svenhard's
Swedish Bakery's Chapter 11 bankruptcy case to Chapter 7.

According to the District Court, there is sparse case law
addressing directly whether an order denying a motion to convert a
case from Chapter 11 to Chapter 7 is an appealable final order of
the bankruptcy court.

In 1987, the Ninth Circuit's bankruptcy appellate panel in In re
Klein/Ray Broad., 100 B.R. 509, 510-11 (B.A.P. 9th Cir. 1987),
found an order denying such a motion was an interlocutory order,
but never expressly addressed in the first instance whether it was
a "final" order.  Since then only one other district court within
the Circuit appears to have reviewed the issue substantively.
Specifically, in 2013, a district judge in the Northern District of
California in Gabriel, No. 13-03061, 2013 WL 4672785, at *4,
concluded, taking into account the facts of the case before him,
that a denial of a conversion motion was neither final nor
interlocutory and therefore was not appealable to the district
court. Both Klein and Gabriel are "of course persuasive authority
only, and not precedential," the District Court clarified.
Elsewhere, the Tenth Circuit's bankruptcy appellate panel in In re
Kearney, 625 B.R. 83, 92 (B.A.P. 10th Cir. 2021) has found that
denial of a motion to convert is not final but rather
interlocutory, where the court below gave leave to appeal.

Reading the cases together, they suggest that a bankruptcy order
denying a motion to convert a Chapter 11 case to Chapter 7 is not a
final order, the District Court pointed out.  First, the denial of
a motion to convert a Chapter 11 case to a Chapter 7 case is not a
discrete proceeding as it does not disrupt the status quo of the
case.  Instead, creditors remain the creditors and the legal
relationship between the parties has not shifted. Denying the
motion to convert also does not expose the debtor to new legal
actions nor does it necessarily bar the creditor from moving to
convert the case at a later time if the motion is denied without
prejudice, as it was in this case, the District Court said.

Second, the denial does not undermine "judicial efficiency." While
motions to convert do require notice and a hearing similar to
motions for relief from a stay, bankruptcy courts would not be
required to unravel later adjudications as the courts would if they
erroneously denied relief from a stay.

Third, conversion motions are not listed as a "core proceeding" in
28 U.S.C. Section 157(b)(2), a "textual clue" from Congress and a
statutory reference point noted in both Bullard v. Blue Hills Bank,
575 U.S. 496, 501 (2015) and Ritzen Grp., Inc. v. Jackson Masonry,
LLC, 140 S.Ct. 582, 587 (2020).

Finally, a bankruptcy court's order denying a motion to convert to
a Chapter 7 case by a creditor does not "finally and conclusively
resolve[] the issue," as a creditor may move again to convert if
new causes arise as the case proceeds, the District Court also
held.

A full-text copy of the District Court's order is available at
https://tinyurl.com/89p2yvp3 from Leagle.com.

                    About Svenhard's Swedish Bakery

Svenhard's Swedish Bakery is a privately held company in Fresno,
Calif., that is primarily engaged in manufacturing fresh and frozen
bread and other bakery products.

Svenhard's Swedish Bakery filed a Chapter 11 petition (Bankr. E.D.
Cal. Case No. 19-15277) on Dec. 19, 2019. In the petition signed by
David Kunkel, chief operating officer, the Debtor was estimated to
have $1 million to $10 million in assets and $10 million to $50
million in liabilities.  The Hon. Rene Lastreto II is the presiding
judge. The Debtor tapped Zolkin Talerico LLP as bankruptcy counsel,
and Gary Garrigues Law Firm and Cera LLP as special litigation
counsel.



TENTLOGIX INC: Nov. 30 Disclosure Statement Hearing Set
-------------------------------------------------------
Judge Mindy A. Mora will convene a hearing to consider approval of
the disclosure statement of Tentlogix Inc. on Nov. 30, 2021 at 2:30
p.m. via video conference.

The last day for filing and serving objections to the Disclosure
Statement is on Nov. 23, 2021 (seven days before Disclosure
Hearing).

A copy of the order dated Oct. 22, 2021, is available at
https://bit.ly/3Bvw2JU from PacerMonitor.com at no charge.

Attorney for the Debtor:

     Craig I. Kelley, Esquire
     Kelley, Fulton & Kaplan, P.L.
     1665 Palm Beach Lakes Blvd.
     The Forum - Suite 1000
     West Palm Beach, FL 33401
     Tel: (561) 491-1200
     Fax: (561) 684-3773
     E-mail: craig@kelleylawoffice.com

                       About Tentlogix Inc.

Tentlogix Inc., a Florida corporation located in Indiantown, filed
its voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 20-22971) on Nov. 27,
2020, disclosing $3,135,866 in assets and $10,689,420 in
liabilities. Gary Hendry, chief executive officer, signed the
petition.

Judge Mindy A. Mora oversees the case.  

The Debtor tapped Kelley, Fulton & Kaplan, P.L. as legal counsel
and Carr Riggs & Ingram as accountant.


TEXAS STUDENT: S&P Lowers 2001A Housing Rev. Bonds Rating to 'D'
----------------------------------------------------------------
S&P Global Ratings lowered its long-term rating on Texas Student
Housing Corp.'s (TSHC) series 2001A housing revenue bonds to 'D'
from 'CCC'. These bonds were issued for the University of North
Texas Denton student housing project. S&P does not rate the series
2001B bonds.

"We are taking this rating action as TSHC did not make its
scheduled July 1, 2021, principal payment on the series 2001A
bonds, though it did make an interest payment," said S&P Global
Ratings credit analyst Phillip Pena.

The trustee and the majority holder of the bonds are in discussions
with the issuer regarding options to address the issuer's pressured
financial situation, including potential restructuring. The trustee
did not make the required principal payment on the bonds on July 1,
2021, and did not draw on its debt service reserve funds, despite
over $1.7 million available in the debt service reserve fund for
the 2001A bonds.

Despite bondholders' willingness to engage in talks for potential
restructuring, per S&P Global Ratings' definitions, absent a grace
period, the 'D' rating category is used when payments on an
obligation are not made on the date due.



TIMBERLINE FOUR: Objection to Kapitus Claim Overruled
-----------------------------------------------------
Timberline Four Seasons Utilities Inc. asked the United States
Bankruptcy Court for the Northern District of West Virginia to
reconsider its August 5, 2021 order overruling its objection to
proof of claim #4 filed by Kapitus Servicing, Inc.  Specifically,
the Debtor asked the Court to reconsider its finding that Kapitus'
claim is supported by a judgment entered in the Commonwealth of
Virginia on January 28, 2020.  Additionally, the Debtor objects to
Kapitus' proof of claim #4 on the grounds that the agreement upon
which it is based is void for illegality.

Kapitus opposed both motions.  As to the bid for reconsideration,
Kapitus contended that the Virginia state court rendered a valid
judgment and that the Bankruptcy court should enforce it. In the
alternative, Kapitus argued that if the Bankruptcy Court is to
reconsider its order, it should nonetheless find the agreement
enforceable because Kapitus detrimentally relied upon
misrepresentations of the Debtor when it entered into the
agreement.

The Bankruptcy Court held evidentiary hearings on the matter on
June 16 and August 5, 2021 at which it heard from all concerned
parties.

The Court, in an October 25, 2021, memorandum opinion, a full-text
copy of which is available at https://tinyurl.com/bcscx9vc from
Leagle.com, granted the Debtor's motion for reconsideration, but in
reconsidering, overruled the Debtor's objection to Kapitus' claim.

On April 28, 2017, the Debtor entered two agreements with Kapitus
in which Kapitus provided $130,000 in exchange for Debtor's future
accounts receivable. Kapitus was to receive daily payments of
$1,374 from the Debtor until the point it had received payment in
the amount of $169,000. Frederick Reichle and Frederick Herz signed
and guaranteed the agreement both personally and as corporate
representatives of the Debtor. Both agreements contained clauses
stating that the Debtor had all necessary authorizations and
licenses and that the signers had full power and authority of the
entity to enter into the agreement on its behalf. Despite this
representation, the Debtor did not have PSC approval under W.Va.
Code Section 24-2-12.

On May 16, 2019, Kapitus filed a civil action against the Debtor,
Reichle and Herz in Hanover County, Virginia.  On January 28, 2020,
the state court entered a default judgment against the Debtor,
Herz, and Reichle, and awarded Kapitus $129,606 plus 6% interest
and $8,250 in attorney's fees.

The Debtor never appeared in the state court proceedings, but now
seeks reconsideration based on its assertion that the Virginia
court entered default judgment without proper jurisdiction.
Further, the Debtor argues Kapitus failed to effectuate proper
service because the lawsuit was served upon Herz after he had been
ousted from authority.

On March 11, 2021, the Debtor filed for bankruptcy under Subchapter
V of Chapter 11 of the Bankruptcy Code. The Debtor filed its
amended plan for reorganization two weeks later. Kapitus filed a
proof of claim on May 20, listing a secured claim in the amount of
$146,569.75 plus interest, fees, and costs based on the
pre-bankruptcy agreements. Kapitus claims it has a security
interest in accounts receivable, secured by the Debtor's property.
Kapitus perfected its security interest by filing a UCC-1 Financing
Statement with the West Virginia Secretary of State on August 10,
2016.  On June 10, 2021, Kapitus validly renewed the Financing
Statement. The following day, the Debtor filed an objection to the
claim, alleging the agreement was unenforceable due to lack of PSC
approval and seeking non-consensual confirmation of its Chapter 11
plan.

The Bankruptcy Court found it appropriate to find in favor of the
Debtor as to the motion to reconsider under Fed. R. Bankr. P. 3008
because the Virginia court judgment against the Debtor is void for
lack of jurisdiction.  Upon reconsideration of the merits, the
Court found that the parties' agreement is voidable in favor of
Kapitus and can be enforced at Kapitus' discretion.

Accordingly, the Debtor's objection to Kapitus' claim is
overruled.
  
              About Timberline Four Seasons Utilities

Timberline Four Seasons Utilities, Inc. sought protection for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. W.Va.
Case No. 21-00125) on March 11, 2021, listing under $1 million in
both assets and liabilities.  Judge David L Bissett oversees the
case. Martin P. Sheehan, Esq., at Sheehan & Associates, PLLC,
represents the Debtor as legal counsel. No official committee of
unsecured creditors has been appointed in the Chapter 11 case.


TLA TIMBER: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: TLA Timber, LLC
        191 Oak Lane
        Eaton, GA 31024

Chapter 11 Petition Date: October 29, 2021

Court: United States Bankruptcy Court
       Middle District of Georgia

Case No.: 21-51009

Debtor's Counsel: Wesley J. Boyer, Esq.
                  BOYER TERRY LLC
                  348 Cotton Avenue, Suite 200
                  Macon, GA 31201
                  Tel: (478) 742-6481
                  Fax: (770) 200-9230
                  E-mail: Wes@BoyerTerry.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ross Elmer Davis as managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at PacerMonitor.com at:

https://www.pacermonitor.com/view/UJZCJIQ/TLA_Timber_LLC__gambke-21-51009__0001.0.pdf?mcid=tGE4TAMA


TPT GLOBAL: Raises $2M in Funding, Pays Off Largest Toxic Debt
--------------------------------------------------------------
TPT Global Tech, Inc., through its Investment Banking Firm Spartan
Capital based in New York City, has raised US$2,174,000 bridge
financing.  Effective Oct. 6, 2021, the Company consummated
Securities Purchase Agreements with First Fire Global Opportunities
Fund LLC, Cavalry Investment Fund, LLC (Cavalry Investment Fund and
Cavalry Fund 1, LLC for the purchase of $2,174,000 convertible
promissory notes.  These Convertible Promissory Notes are due nine
months from funding, have an original issue discount of 8% and
interest rate at 10% per annum (default, as defined, at 24%).
There is a mandatory conversion in the event a Nasdaq Listing prior
to nine months from funding for which the Investors principal and
interest balances will be converted at a price equal to 25%
discount to the opening price on the first day the Company trades
on Nasdaq. There is also a voluntary conversion of all principal
and accrued interest at the discretion of the Investor at the lower
of (1) 75% of the two lowest trade prices during the fifteen
consecutive trading day period ending on the trading day
immediately prior to the applicable conversion date or (2) discount
to market based on subsequent financings with other investors.  The
Investors were given registration rights.  The Convertible
Promissory Notes may be prepaid in whole or in part of the
outstanding balances at 115 % prior to maturity.  250,000,000
common shares of the Company have been reserved with the transfer
agent for possible conversion.  The use of proceeds will be for
working capital and to pay off existing debt.

Termination of a Material Definitive Agreement

On March 18, 2019, the Company issued to the Investor a convertible
promissory note in the principal amount of $600,000 and Warrant
Agreement pursuant to that certain securities purchase agreement
dated March 18, 2019 with Auctus Fund, LLC.  Pursuant to claims by
Auctus that the Company had not complied with terms of the Auctus
SPA, the Company and Auctus entered into a settlement agreement
dated Oct. 13, 2021 whereby the Company would pay $763,231.97 and
allowance of Auctus exercising its right to exercise 15,000,000
warrants to purchase 15,000,000 common shares of common stock.
Auctus agreed to limit the sale of common shares of the Company to
2,000,000 during each respective calendar week.  At the time of the
settlement agreement, the Company had recorded approximately
$1,700,000 in accrued principal and interest and an additional
derivative liability of approximately $3,800,000.

"We are very excited to complete the $2M bridge funding and pay off
our largest toxic debt holder as we begin our $38M Reg A+ offering
to investors.  A successful raise coupled with continued debt
reduction to our balance sheet will help the company move closer to
our intended goal to up list to a major US Stock Exchange," said
Stephen Thomas CEO of TPTW.

                       About TPT Global Tech

TPT Global Tech Inc. (OTC:TPTW) based in San Diego, California, is
a technology-based company with divisions providing
telecommunications, medical technology and product distribution,
media content for domestic and international syndication as well as
echnology solutions.  TPT Global Tech offers Software as a Service
(SaaS), Technology Platform as a Service (PAAS), Cloud-based
Unified Communication as a Service (UCaaS).  It offers
carrier-grade performance and support for businesses over its
private IP MPLS fiber and wireless network in the United States.
TPT's cloud-based UCaaS services allow businesses of any size to
enjoy all the latest voice, data, media and collaboration features
in today's global technology markets.  TPT Global Tech also
operates as a Master Distributor for Nationwide Mobile Virtual
Network Operators (MVNO) and Independent Sales Organization (ISO)
as a Master Distributor for Pre-Paid Cell phone services, Mobile
phones Cell phone Accessories and Global Roaming Cell phones.

TPT Global reported a net loss attributable to the Company's
shareholders of $8.07 million for the year ended Dec. 31, 2020,
compared to a net loss attributable to the company's shareholders
of $14.03 million for the year ended Dec. 31, 2019.  As of June 30,
2021, the Company had $12.49 million in total assets, $39.36
million in total liabilities, $5.03 million in total mezzanine
equity, and a total stockholders' deficit of $31.90 million.

Draper, Utah-based Sadler, Gibb & Associates, LLC, the Company's
auditor since 2016, issued a "going concern" qualification in its
report dated April 15, 2021, citing that the Company has suffered
recurring losses from operations and has insufficient cash flows
from operations to support working capital requirements.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.


TPT GLOBAL: Settles Suit With Former SpeedConnect Owner for $200K
-----------------------------------------------------------------
TPT Global Tech Inc. entered into a deal to settle a lawsuit filed
by John Ogren, one of the former owners of SpeedConnect, LLC, under
which the company agreed to pay him the sum of $120,000.

Mr. Ogren filed the lawsuit in Michigan to seek payment for back
wages related to the acquisition agreement wherein TPT acquired the
assets of SpeedConnect and kept him on through a consulting
agreement.  The company's position was that Mr. Ogren ultimately
resigned in writing and was not due any back wages.  In August
2021, Mr. Ogren was awarded $334,908 in back wages by an
arbitrator.  This amount was included in accounts payable as of
June 30, 2021 and expensed in the statement of operations as other
expenses in the six months ended June 30, 2021.  

                       About TPT Global Tech

TPT Global Tech Inc. (OTC:TPTW) based in San Diego, California, is
a technology-based company with divisions providing
telecommunications, medical technology and product distribution,
media content for domestic and international syndication as well as
echnology solutions.  TPT Global Tech offers Software as a Service
(SaaS), Technology Platform as a Service (PAAS), Cloud-based
Unified Communication as a Service (UCaaS).  It offers
carrier-grade performance and support for businesses over its
private IP MPLS fiber and wireless network in the United States.
TPT's cloud-based UCaaS services allow businesses of any size to
enjoy all the latest voice, data, media and collaboration features
in today's global technology markets.  TPT Global Tech also
operates as a Master Distributor for Nationwide Mobile Virtual
Network Operators (MVNO) and Independent Sales Organization (ISO)
as a Master Distributor for Pre-Paid Cell phone services, Mobile
phones Cell phone Accessories and Global Roaming Cell phones.

TPT Global reported a net loss attributable to the Company's
shareholders of $8.07 million for the year ended Dec. 31, 2020,
compared to a net loss attributable to the company's shareholders
of $14.03 million for the year ended Dec. 31, 2019.  As of June 30,
2021, the Company had $12.49 million in total assets, $39.36
million in total liabilities, $5.03 million in total mezzanine
equity, and a total stockholders' deficit of $31.90 million.

Draper, Utah-based Sadler, Gibb & Associates, LLC, the Company's
auditor since 2016, issued a "going concern" qualification in its
report dated April 15, 2021, citing that the Company has suffered
recurring losses from operations and has insufficient cash flows
from operations to support working capital requirements.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.


TWITTER INC: Egan-Jones Lowers Senior Unsecured Ratings to BB-
--------------------------------------------------------------
Egan-Jones Ratings Company, on October 13, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Gap, Inc. Twitter, Inc. to BB- to B+.

Headquartered in San Francisco, California, Twitter, Inc. provides
online social networking and microblogging service.



U.S. SILICA: Incurs $20 Million Net Loss in Third Quarter
---------------------------------------------------------
U.S. Silica Holdings, Inc. reported a net loss attributable to the
company of $19.99 million on $267.30 million of total sales for the
three months ended Sept. 30, 2021, compared to a net loss
attributable to the company of $13.96 million on $176.47 million of
total sales for the three months ended Sept. 30, 2020.

As of Sept. 30, 2021, U.S. Silica had $2.24 billion in total
assets, $1.61 billion in total liabilities, and $628.01 million in
total stockholders' equity.

The third quarter results were negatively impacted by $4.8 million
pre-tax, or $0.05 per diluted share after-tax, of charges related
to merger and acquisition related expense, plant startup and
expansion costs, and other adjustments, resulting in adjusted EPS
for the third quarter of $(0.22) per diluted share.

Bryan Shinn, chief executive officer, commented, "I am proud of our
team's execution and ability to deliver on our strategy to generate
strong cash flow and strengthen our balance sheet.  In the third
quarter, we paid off our revolver balance and increased our cash on
hand to over $250 million.

"In our Industrial & Specialty Products segment, we continue to
enjoy robust customer demand and continued success with new
offerings including several product launches and successful
customer scale up trials during the quarter.  We are also moving
quickly and aggressively to combat macro headwinds associated with
logistical and supply chain constraints, overall cost inflation,
and higher natural gas prices through the implementation of
additional price increases and surcharges.

"In our Oil & Gas segment, sand and logistics demand moderated
slightly during the quarter as completions activity slowed due to
annual budget exhaustion at some customers.  Additionally, this
segment experienced a shift in customer mix with more spot sales at
lower margins and higher costs, including higher natural gas prices
and accelerated plant maintenance.  Sandbox was a bright spot
during the quarter with improved sequential profitability from
increased pricing.

"Earlier this month, we announced that we have commenced a review
of strategic alternatives for our Industrial & Specialty Products
segment.  We are considering a broad range of options, including a
potential sale or separation of this segment.  Both our Industrial
& Specialty Products and Oil & Gas segments are industry leaders,
and it is from a position of strength that we believe a separation
or sale of the Industrial & Specialty Products segment has the
potential to unlock significant value and maximize returns for all
of our shareholders and other stakeholders.

"Looking ahead, we are well positioned for strong growth in our
Industrial & Specialty Products segment, driven by new
opportunities in several fast growing end-uses, new product
adoption, expected GDP expansion and planned price increases.  In
our Oil & Gas segment, we are forecasting robust proppant and
logistics demand in 2022 as energy company budgets reset and
completions activity increases to levels consistent with very
supportive commodity prices.  We also expect improved pricing and
increased contract coverage with potential upside if commodity
prices rise further."

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

https://www.sec.gov/Archives/edgar/data/1524741/000152474121000044/ex991_slcax20210930.htm

                         About U.S. Silica

Headquartered in Katy, Texas, U.S. Silica Holdings, Inc. --
http://www.ussilica.com-- is a global performance materials
company and a producer of commercial silica used in a wide range of
industrial applications and in the oil and gas industry.  In
addition, through its subsidiary EP Minerals, LLC, the Company
produces products derived from diatomaceous earth, perlite,
engineered clays, and non-activated clays.

U.S. Silica reported a net loss of $115.12 million in 2020, a net
loss of $329.75 million in 2019, and a net loss of $200.82 million
in 2018.  As of June 30, 2021, the Company had $2.26 billion in
total assets, $1.61 billion in total liabilities, and $648.74
million in total stockholders' equity.


USA GYMNASTICS: Unsecureds Will Get 80% of Claims in 3 Years
------------------------------------------------------------
USA Gymnastics filed a Third Amended Joint Chapter 11 Plan Of
Reorganization and a corresponding Disclosure Statement on Oct. 25,
2021.  The Additional Tort Claimants Committee of Sexual Abuse
Survivors are co-proponents to the Plan.

Following its bankruptcy filing, the Debtor has engaged the
Survivors' Committee, the Debtor's insurance carriers, athletes,
the United States Olympic & Paralympic Committee (the "USOPC"),
creditors, and other parties in interest in good faith and lengthy
negotiations over the terms of a plan of reorganization that will
compensate all Persons holding Allowed Claims against the Debtor.
The Debtor's paramount focus has been on reaching an equitable
resolution of the Abuse Claims.

As a result of these efforts, the Debtor, the Survivors' Committee,
certain survivors, and certain of the Settling Insurers executed a
Plan Support Agreement, which sets forth the key terms of the Plan.
The Debtor and the Survivors' Committee believe the Plan is in the
best interests of, and provides the highest and most expeditious
recoveries to, all parties who hold Claims against the Debtor,
including Holders of Abuse Claims.  The Debtor and the Survivors'
Committee recommend that all Classes of Claims entitled to vote
accept the Plan.

The Plan provides two alternatives for Abuse Claims (and the USOPC
Claim and Indemnification Claims): (a) the Full or Partial
Settlement Alternative; or (b) the Litigation Only Alternative.

Under the Full or Partial Settlement Alternative: (a) if the CGL
Insurers each accept the Survivors' Committee's CGL Insurer
Settlement Offer (which, in the aggregate, with the Twistars
Payment, is $400,659,129, the "Total Settlement Demand Amount") the
Trust will be created for the benefit of Abuse Claimants and Future
Claimants and will be funded by the Total Settlement Demand Amount;
or (b) if less than all CGL Insurers accept the Survivors'
Committee's CGL Insurer Settlement Offer, then the Survivors'
Committee and the Debtor may jointly elect the Partial Settlement
Option and the Trust will be created for the benefit of Abuse
Claimants and Future Claimants and will be funded by the payments
by the Partial Settlement Option Accepted Parties, the Twistars
Payment, and the assignment of Insurance Claims, and Abuse
Claimants whose Claims are covered by a Non-Settling Insurer's
policy may elect to pursue litigation against the Debtor and any
other defendant subject to the terms of the Plan. In either case,
the Trust will make distributions on account of Abuse Claims and
Future Claims pursuant to the Allocation Protocol and Future
Claimant Allocation Protocol.

As of the date of this Disclosure Statement, the Total Settlement
Demand Amount is not fully committed. Certain Settling Insurers of
the Debtor, the USOPC, and the Karolyis have committed
$292,332,331, which CGL Settlement Insurer Offers have been
accepted by the Survivors' Committee, and the Twistars Settling
Insurers have committed $2,125,000, for a total commitment of
$294,457,331.  TIG Insurance Company is the only Non-Settling
Insurer.  The deadline for TIG Insurance Company to accept its CGL
Insurer Settlement Offer is the date set for the Confirmation
Hearing.  If the Total Settlement Demand Amount is not committed by
the Confirmation Hearing, and the Survivors' Committee and the
Debtor do not elect the Partial Settlement Option, the Plan will
proceed under the Litigation Only Alternative.

The Plan's Litigation Only Alternative allows Abuse Claimants to
access the value of the Debtor's Insurance Policies.  Under the
Litigation Only Alternative, all Holders of Abuse Claims may
prosecute their Claims against the Reorganized Debtor in name only
in the courts where such Claims were pending before the Petition
Date or the courts in which such Claims could have been brought,
but for the automatic stay imposed by Section 362 of the Bankruptcy
Code.  Any Holder of an Abuse Claim that obtains a judgment or
award against the Debtor may recover only from the proceeds of any
applicable insurance policies, and shall not be entitled to recover
from the Reorganized Debtor's Revested Assets or property acquired
by the Reorganized Debtor after the Effective Date.  Again, the
Litigation Only Alternative will be implemented if the Total
Settlement Demand Amount is not fully committed by the Confirmation
Hearing and if the Debtor and the Survivors' Committee do not
jointly elect the Partial Settlement Option.

The Trust Assets will be used to fund Distributions to Holders of
Abuse Claims.  A Future Claimant Reserve will also be established
for the payment of any Future Claims, and any amounts remaining in
the Future Claimant Reserve will revert to the Trust's general
funds for use and Distribution as set forth in the Trust Agreement
after five years.  The Future Claimant Reserve will be funded with
1.0% of the Net Settlement Payment.

Class 5 consists of the Holders of General Unsecured Claims against
the Debtor.  These Claims are any Claim against the Debtor that is
not an Abuse Claim, the USOPC Claim, the FCR Claim, an
Indemnification Claim, Administrative Claim, a Priority Tax Claim,
an Other Priority Claim, or a Claim that is otherwise classified
under the Plan.  There are 154 General Unsecured Claims asserting
total liabilities of $1,173,082.  In addition, the Debtor listed on
its Schedules liabilities worth $668,101 for which no Claims were
filed.  These scheduled amounts will be treated as General
Unsecured Claims under the Plan.

The Holders of Allowed General Unsecured Claims will receive
payment from the Reorganized Debtor of 80% of their Allowed General
Unsecured Claims, payable in equal installments on Aug. 15, 2022,
Aug. 15, 2023, and Aug. 15, 2024; or, at the Reorganized Debtor's
discretion, in less than three installments so long as the
Reorganized Debtor accelerates payment to all Holders of Allowed
General Unsecured Claims.

Class 6 consists of the Holders of Abuse Claims against the Debtor.
Abuse Claims also encompass General Unsecured Claim No. 312 and
Sexual Abuse Claim No. 165.  There are a total of 510 timely Abuse
Claims that are not duplicative of other Abuse Claims, and have not
been disallowed, withdrawn, or subjected to an objection.

The treatment of Class 6 Claims depends on whether the CGL Insurers
accept their respective CGL Insurer Settlement Offers and whether
the Debtor and the Survivors' Committee elect to proceed with the
Full or Partial Settlement Alternative or the Litigation Only
Alternative.

     * Under the Full or Partial Settlement Alternative, the Trust
shall assume all liability for and the Trust will pay all Class 6
Claims pursuant to the provisions of the Plan and Trust Documents,
including the Allocation Protocol.

     * Under the Partial Settlement Option, Abuse Claimants whose
Claims are covered solely by a Non-Settling Insurers' policy may
elect to pursue litigation against the Debtor and any other
defendant but may only recover from a CGL Insurance Policy issued
by a Non-Settling Insurer of the Debtor or a CGL Insurance Policy
issued by a Non-Settling Insurer of a Protected Party, and not from
the Reorganized Debtor's Revested Assets or property acquired by
the Reorganized Debtor after the Effective Date.

     * Under the Litigation Only Alternative, Holders of Class 6
Claims will be permitted to pursue litigation against the Debtor in
name only and any other defendant. Abuse Claimants may recover any
judgments or awards against the Debtor only from the proceeds of
any applicable insurance policies, and not from the Reorganized
Debtor's Revested Assets or property acquired by the Reorganized
Debtor after the Effective Date.

                   Trust Formation and Funding

The Trust shall be established for the benefit of the Abuse
Claimants and Future Claimants and will assume all liability for
the Channeled Claims. The Trust will receive, liquidate, and
distribute Trust assets in accordance with the Plan and the Trust
Documents, including the Trust Agreement, the Allocation Protocol,
and the Future Claimant Allocation Protocol.

The Trust shall be funded, on or before the Effective Date, by: (a)
the Net Settlement Payment; (b) the Twistars Payment; and/or (c)
the assignment of any Insurance Claims. Upon the funding of the
Trust according to the respective amounts, each Buy-Back Agreement
shall be binding on the Trust, the Settlement Trustee, and the
FCR.

A full-text copy of the Disclosure Statement dated Oct. 25, 2021,
is available at https://bit.ly/3GBfZOH OMNI Management Group, Inc.,
the claims agent.

Counsel for the Debtor:

     JENNER & BLOCK LLP
     Catherine L. Steege
     Dean N. Panos
     Melissa M. Root
     Adam T. Swingle
     353 N. Clark Street
     Chicago, Illinois 60654
     Tel: (312) 222-9350
     E-mail: csteege@jenner.com
             dpanos@jenner.com
             mroot@jenner.com
             aswingle@jenner.com

                      About USA Gymnastics

USA Gymnastics -- https://www.usagym.org/ -- is a not-for-profit
organization incorporated in Texas. Based in Indianapolis, Indiana,
USAG's organization encompasses six disciplines: women's
gymnastics, men's gymnastics, trampoline and tumbling, rhythmic
gymnastics, acrobatic gymnastics, and group gymnastics. USAG
provides educational opportunities for coaches and judges, as well
as gymnastics club owners and administrators, and sanctions
approximately 4,000 competitions and events throughout the United
States annually.  More than 200,000 athletes, professionals, and
clubs are members of USAG.  USAG sets the rules and policies that
govern the sport of gymnastics in the United States, including
selecting and training the United States gymnastics teams for the
Olympics and World Championships.  As of the Petition Date, USAG
employs 53 individuals, nearly all of whom work for USAG full
time.

USA Gymnastics sought Chapter 11 protection (Bankr. S.D. Ind. Case
No. 18-09108) on Dec. 5, 2018.  USAG estimated $50 million to $100
million in assets and the same range of liabilities as of the
bankruptcy filing.

The Hon. Robyn L. Moberly is the case judge.

USAG tapped JENNER & BLOCK LLP as counsel; ALFERS GC CONSULTING,
LLC and SCRAMBLE SYSTEMS, LLC, as business consulting services
providers; and OMNI Management Group, Inc., as claims agent.


VANCE AND SON'S: Seeks to Hire Magee Goldstein as Counsel
---------------------------------------------------------
Vance and Son's Enterprises, Inc. seeks approval from the U.S.
Bankruptcy Court for the Western District of Virginia to employ
Magee Goldstein Lasky & Sayers, P.C. to serve as legal counsel in
its Chapter 11 case.

The firm's services include:

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

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

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

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

   e. preparing legal papers;

   f. representing the Debtor in connection with obtaining
post-petition financing, if necessary;

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

   h. appearing before the court;

   i. taking any necessary action on behalf of the Debtor to
negotiate, prepare and obtain approval of a Chapter 11 plan and
documents related thereto; and

   j. performing all other necessary legal services, including (i)
analyzing the Debtor's leases and contracts and the assumptions,
rejections, or assignments thereof, (ii) analyzing the validity of
liens against the Debtor; and (iii) advising the Debtor on
corporate and litigation matters.

The firm's hourly rates are as follows:

     Attorneys               $250 to $400 per hour
     Paraprofessionals       $100 per hour

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

The retainer fee is $10,000.

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

The firm can be reached at:

     Andrew S. Goldstein, Esq.
     Magee Goldstein Lasky & Sayers, P.C.
     Post Office Box 404
     Roanoke, VA 24003-0404
     Tel: (540) 343-9800
     Fax: (540) 343-9898
     Email: agoldstein@mglspc.com

                 About Vance and Son's Enterprises

Clintwood, Va.-based Vance and Son's Enterprises, Inc. filed a
petition for Chapter 11 protection (Bankr. W.D. Va. Case No.
21-70691) on Oct. 14, 2021, listing up to $10 million in assets and
up to $500,000 in liabilities.  Clinton Vance, president of Vance
and Son's, signed the petition.  Magee Goldstein Lasky & Sayers,
P.C. is the Debtor's legal counsel.


VERINT SYSTEMS: Egan-Jones Keeps B+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on October 11, 2021, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Verint Systems Inc.

Headquartered in Huntington, New York, Verint Systems Inc. provides
analytic solutions for communications, interception, digital video
security and surveillance, and enterprise business intelligence.



VERITY HEALTH: Prime May Keep $23.1M in QAF VI Seller Net Payment
-----------------------------------------------------------------
The United States Bankruptcy Court for the Central District of
California, Los Angeles Division, issued a Memorandum of Decision
dated October 21, 2021, granting in part Prime Healthcare Services,
Inc.'s motion to enforce the asset purchase agreement pertaining to
an accounts receivable adjustment.

On April 9, 2020, the Court entered an order authorizing the
Debtors to sell St. Francis Medical Center and related assets to
Prime.  Among other things, the Sale Order approved the terms of
the negotiated and entered into by the Debtors and Prime. The
Closing Date of the SFMC Sale occurred on August 13, 2020.

Pursuant to Section 1.1(a)(iii) of the APA, Prime paid $61 million
(the "A/R Target Amount") "as consideration for the Accounts
Receivable transferred at Closing," subject to a post-closing
reconciliation process under Section  1.12 of the APA (the
"Reconciliation Process"). During the 135-day reconciliation period
immediately following the Closing Date, the APA required Prime to
"use good faith, commercially reasonable best efforts to collect
the Accounts Receivable (including at least the efforts used by
[Prime] to collect its other receivables" (the Accounts Receivable
so collected, the "Final A/R Collected").

To the extent the Final A/R Collected is less than the $61 million
A/R Target Amount, the APA requires the Liquidating Trust, as
successor-in-interest to the Debtors, to pay Prime the difference.
If the parties cannot agree upon the amount required to be paid
under the APA's Reconciliation Process, the APA states that the
disagreement "shall be submitted to the Bankruptcy Court for
resolution."  To the extent that Prime is owed funds under the
Reconciliation Process that remain unpaid, the APA authorizes Prime
to offset such amounts from quality assurance fund payments (the
"QAF VI Seller Net Payments") that would otherwise be the property
of the Liquidating Trust.

Prime and the Liquidating Trustee and the Post-Effective Date
Debtors have been unable to agree upon the amount owed to Prime
under the Reconciliation Process.  Prime seeks an order requiring
the Liquidating Trustee to pay it approximately $28.3 million; in
the alternative, Prime seeks authorization to recover the $28.3
million by offsetting against the QAF VI Seller Net Payments.

The Court found that trauma payments of approximately $11.9 million
collected by Prime do not qualify as Accounts Receivable and are
not properly credited toward the Final A/R Collected.

The Court referred to mediation the dispute concerning the
approximately $5.1 million that the Liquidating Trustee contends
should be withheld from Prime on account of its alleged failure to
exercise commercially reasonable efforts to collect the Accounts
Receivable.

The Court said it will prepare and enter an order (1) authorizing
Prime to retain $23,157,581 in QAF VI Seller Net Payments; (2)
requiring the parties to have completed, by no later than November
19, 2021, one day of mediation with respect to the dispute
concerning Prime's alleged failure to collect $5,105,731 in
Accounts Receivable; and (3) setting a continued hearing regarding
the alleged deficiency in the collection of the Accounts Receivable
for December 8, 2021 at 10:00 a.m.

A full-text copy of the Court's decision is available at
https://tinyurl.com/rdymmekf from Leagle.com.

                     About Verity Health System

Verity Health System -- https://www.verity.org/ -- operates as a
non-profit health care system in the state of California.  Verity
Health System of California, Inc., and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. C.D.
Cal. Lead Case No. 18-20151) on Aug. 31, 2018. In the petition
signed by CEO Richard Adcock, Verity Health estimated assets of
$500 million to $1 billion and liabilities of $500 million to $1
billion.  

Judge Ernest M. Robles oversees the cases.

The Debtors tapped Dentons US LLP as their bankruptcy counsel;
Berkeley Research Group, LLC, as financial advisor; Cain Brothers
as investment banker; and Kurtzman Carson Consultants as claims
agent.

The official committee of unsecured creditors formed in the case
retained Milbank, Tweed, Hadley & McCloy LLP as counsel.

The Debtors, the Official Committee of Unsecured Creditors, and the
Debtors' Prepetition Secured Creditors proposed a Modified Second
Amended Joint Chapter 11 Plan (Dated July 2, 2020).  On August 14,
2020, the Court entered an order confirming the Plan.


VERTEX AEROSPACE: Moody's Rates New $890MM First Lien Loan 'B2'
---------------------------------------------------------------
Moody's Investors Service has concluded its review for downgrade of
Vertex Aerospace Services Corp. ("Vertex" or the "company"). All
existing ratings have been confirmed including the B2 corporate
family rating, the B2-PD probability of default rating and the B2
rating on the first lien term loan due 2027 (which will be
withdrawn upon close of the refinancing). Moody's assigned a B1
rating to the proposed $890 million first lien term loan. The
proceeds of this term loan, along with a second lien term loan
(unrated) and new equity, will be used to refinance Vertex's
existing debt and acquire the mission support, training and
maintenance services business from Raytheon Technologies
Corporation for $900 million. With this transformative acquisition,
Vertex will more than double in size and expand its range of
defense services offerings. The outlook is stable.

Confirmations:

Issuer: Vertex Aerospace Services Corp.

Corporate Family Rating, Confirmed at B2

Probability of Default Rating, Confirmed at B2-PD

Senior Secured 1st Lien Term Loan due 2027, Confirmed at B2
(LGD4)

Assignments:

Issuer: Vertex Aerospace Services Corp.

Senior Secured 1st Lien Term Loan due 2028, Assigned B1 (LGD3)

Outlook Actions:

Issuer: Vertex Aerospace Services Corp.

Outlook, Changed To Stable From Rating Under Review

RATINGS RATIONALE

The B2 CFR is constrained by high initial leverage and integration
risk following the proposed acquisition. Pro forma for the
transaction Moody's estimates initial leverage of around 7x. Free
cash flow driven debt repayment and cost savings will reduce
leverage below 6x during the first year after close. However,
financial policy aggressiveness will remain an ongoing
consideration. There is potential for subsequent M&A and/or
dividends that sustain high leverage. Government shutdown or
disruption of federal acquisition processes from only continuing
resolution budgetary authorization will remain headwinds. Further,
both companies have a mixed track record of organic growth in
recent years. There is risk that revenue erosion of the acquired
business will continue rather than inflect upward as Moody's
expects in late 2022/early 2023.

The B2 is supported by Vertex's good contract execution standards
and the combined company's good scale, long customer relationships
and broad service offerings. Moody's believes the combination of
the two companies will expand the bid pipeline. Being owned by a
platform prime, the businesses being acquired from Raytheon had a
narrower range of bidding opportunities than will be the case once
owned by Vertex. The company's well-regarded qualifications on
military aircraft maintenance, repair and overhaul will benefit
from the increased contract scope and labor base. Cost synergies
should drive EBITDA margin of 10%, achieved by H2- 2022, up 150 bps
from Vertex in H1-2021.

Moody's forecasts 3% combined annual revenue growth over 2022-2023.
This is supported by recently improved booking rates at legacy
Vertex. Vertex achieved new business development momentum in past
year with organic revenue growth of 7% expected in H2-2021. The
momentum followed revised marketing practices initiated because
market share was lost following Vertex's carve out from its prior
owner in 2018. The business being acquired has suffered revenue
contraction as programs that ended were not fully replaced by new
work. Moody's believes that Vertex's low overhead rate and focus on
new business development will benefit the booking rate.

The liquidity profile is adequate as cash will initially be about
$60 million and there will be about $90 million available under an
asset based revolving credit line. Moody's expects free cash flow
in 2022 of $75 million, weighted more heavily towards the second
half of the year. Scheduled term loan amortization will only be $9
million until 2028. The company's only maintenance covenant will be
a springing 1.0x fixed charge coverage ratio under the revolving
credit line and likelihood of test activation is low.

The B1 rating assigned to the first lien term loan, one notch above
the CFR, benefits from the presence of an effectively junior second
lien term debt. The second lien claim will provide loss absorption
and benefit recovery of the first lien claim in a stress scenario.
The B2 rating on the existing term loan has been confirmed and will
be withdrawn on the upcoming termination of the facility .

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

Upward rating momentum would depend on market share gains, smooth
integration of the two companies and debt/EBITDA closer to the
mid-5x range with sustained solid free cash flow. Downward rating
pressure would mount if there are integration challenges, market
share losses or government budgetary pressures that result in
revenue declines. Further, debt/EBITDA continuing above 7x or
weakening of liquidity could lead to a downgrade.

Vertex Aerospace Services Corp., headquartered in Madison, MS, is
an aviation and aerospace technical services company managing and
servicing aircraft and other equipment, primarily for government
customers. Pro forma for the pending acquisition, Moody's estimates
2021 revenue of around $1.6 billion. The company is owned by
affiliates of American Industrial Partners.

The principal methodology used in these ratings was Aerospace and
Defense published in October 2021.


VIP PHARMACY: Wins Cash Collateral Access Thru Jan 2022
-------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Pennsylvania
has authorized VIP Pharmacy, Inc., to use cash collateral through
January 31, 2022, pursuant to a stipulation reached with Woori
America Bank, to pay the Debtor's ordinary and customary business
expenses, pursuant to the budget.

Prior to the Petition Date, the Bank extended a $1,100,000
commercial loan to the Debtor, KBS Pharmacy, Inc., Shri Santram
Corporation, and Big Oak Pharmacy Inc., as co-borrowers, which is
evidenced by a Promissory Note dated July 19, 2016.

As security for the Pre-Petition Loan, the Debtor granted to the
Bank a perfected, valid, first priority lien on and security
interest in all of its accounts receivable, inventory, general
intangibles, equipment, and the products and proceeds thereof
pursuant to a Security Agreement dated July 19, 2016.

As additional security for the Pre-Petition Loan, affiliated
companies, Belmont Pharmacy LLC and Penndel Drugs Inc. executed and
delivered to the Bank Guaranties, whereby they unconditionally
guaranteed repayment and performance of the Pre-Petition Loan.

The outstanding principal amount due to the Bank under the
Pre-Petition Loan as of April 12, 2021 was $623,023, and the Debtor
is obligated to pay the Bank certain other amounts under the terms
of the Pre-Petition Loan, including interest, attorneys' fees,
collection costs, late charges, and other charges of the Bank.

The Bank has a duly perfected, valid, first priority security
interest in and lien on all the Pre-Petition Collateral to secure
the Pre-Petition Obligations.  

The Bank consents to the Debtor's use of Cash Collateral to pay
ordinary and customary business expenses of the Debtor.

During the term of the stipulation, the Debtor will make adequate
protection payments, on the prepetition loan owed to the Bank, in
an amount equal to the regular monthly principal and interest
payment amount no later than the first day every month in
immediately available funds, on terms consistent with the
Prepetition Loan Documents.

Moreover, the Debtor grants the Bank a first lien on and security
interest in all of the Debtor's assets of the same nature and
extent as the prepetition collateral.  Any cash collateral that is
used by the Debtor and not secured by the prepetition collateral
will constitute a cost and expense of administration in the
Debtor's Chapter 11 case and will have a superpriority status
pursuant to Section 364(c)(1) of the Bankruptcy Code.
  
As additional adequate protection, the Debtor will, among other
things:

  * pay all insurance premiums necessary to maintain adequate
insurance coverage on all of the Debtor's assets and will pay all
taxes when due; and

  * unconditionally release and forever discharge the Bank, its
past and present officers, directors, employees, agents,
affiliates, successors and assigns from all debts, judgments,
claims, and liabilities whatsoever, which any of the Releasors ever
have, claim to have had, or will claim to have against any of the
Releasees.

A further hearing on the matter is scheduled for January 26, 2021
at 11 a.m.

A copy of the order is available for free at https://bit.ly/3Bpbp2a
from PacerMonitor.com.

                     About VIP Pharmacy, Inc.

VIP Pharmacy Inc. is a privately held company in the health care
business. It sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Pa. Case No. 1-10428) on February 23,
2021. In the petition signed by Kaushal Patel, president, the
Debtor disclosed up to $500,000 in assets and up to $10 million in
liabilities.

Judge Eric L. Frank oversees the case.

Paul Winterhalter, Esq., at Offit Kurman, P.A. is the Debtor's
counsel.

Woori America Bank, as Lender, is represented by Charles N. Shurr,
Jr., Esq. at Kozloff Stoudt.



WAXELENE INC: Updates Unsecured Claims Pay Details; Amends Plan
---------------------------------------------------------------
Waxelene, Inc., submitted a First Amended Disclosure Statement and
Amended Plan dated October 25, 2021.

The Debtor obtained approval of the Law Office of Judith A.
Descalso as general counsel during the Chapter 11.  The Debtor
filed objection to the claim of Trusper and the Court determined
the amount to be $171,400. Trusper has stated it will file an
amended Proof of Claim.  The Debtor is prepared to object to any
amended proof of claim and assert an offset of $42,960 for goods
Trusper obtained from the Debtor but has not paid Debtor's share.
The Debtor has negotiated significant reductions of unsecured
creditor claims for repayment through its proposed Plan.  The
Debtor has been able to dedicate time and money to increasing its
market presence resulting in significant increased sales since the
filing of this matter. The Debtor's sales for the first six months
of 2021 are already 90% of total sales for the previous year.

The Debtor's financial projections show that Debtor will have an
approximate average cash flow, after paying operating expenses and
post-confirmation taxes of $67,080 per year for 60 months.  The
final Plan payment is expected to be paid in 2026.  The Debtor has
provided conservative revenue numbers and monthly payments to
ensure ability to make the monthly payments under the Plan.

Class 2 Non-priority unsecured creditors:

     * Class 2A unsecured creditors will receive regular monthly
payments on a pro rata basis including interest at the federal
legal rate until paid in full.

     * Class 2B consists of the Trusper Note payments which will be
paid monthly including interest at the federal legal rate until
paid in full. This claim is not disputed.

     * Class 2C administrative convenience class is made up of
claims each totaling up to $1,000 that will be paid in full within
14 days of the effective date.

The Debtor will use its operating revenues to make the payments
under the Plan. Debtor has provided projections and payment
schedule supporting its ability to make the payments over the term
of the Plan which is expected to be completed on or before December
31, 2026. Todd Cooper, the current President and CEO will remain in
those positions and will continue as general manager of the
Debtor.

A full-text copy of the First Amended Disclosure Statement dated
October 25, 2021, is available at https://bit.ly/3k8Rz5B from
PacerMonitor.com at no charge.

Debtor's Counsel:
   
     Judith A. Descalso, Esq.
     Law Office of Judith A. Descalso
     960 Canterbury Pl., Suite 340
     Escondido, CA 92025
     Telephone: (760) 745-8380
     Facsimile: (760) 860-9800
     Email: jad@jdescalso.com

                      About Waxelene Inc.

Waxelene, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Cal. Case No. 20-05878) on Dec. 1,
2020, listing under $1 million in both assets and liabilities.
Judge Christopher B. Latham oversees the case.  The Law Office of
Judith A. Descalso serves as the Debtor's bankruptcy counsel.


WHITE STALLION ENERGY: $35-Mil. Coal Mine Sale Comes With Strings
-----------------------------------------------------------------
Leslie Pappas of Law360 reports that the creditors of Indiana coal
producer White Stallion Energy can't buy the company's mines
without also assuming related obligations to pay annual fees and
per-ton royalties, a bankruptcy judge in Delaware said Thursday,
October 28, 2021.

In a bench ruling, U.S. Bankruptcy Judge Laurie Selber Silverstein
said the coal leases and permits White Stallion intended to
transfer to a group of secured creditors for $35 million could not
be severed from other mining and land use agreements that came with
them.

                  About White Stallion Energy

White Stallion Energy, LLC, was founded in February 2010 for the
purpose of developing and operating surface mining complexes in
Indiana and Illinois and subsequently grew through a series of
strategic acquisitions. It operates six high-quality, low-cost
thermal surface mines in Indiana and Illinois with
approximatelyn200 million tons of demonstrated reserves.

On Dec. 2, 2020, White Stallion Energy and 18 affiliated debtors
each filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 20-13037) on Dec. 2,
2020. White Stallion and its affiliates reported between $100
million and $500 million in assets and liabilities. On Jan. 26,
2021, Eagle River Coal, LLC filed a voluntary Chapter 11 petition.
Eagle River is seeking for its case to be jointly administered with
the Initial Debtors' cases.

The Hon. Laurie Selber Silverstein is the case judge.

The Debtors tapped Paul Hastings LLP as bankruptcy counsel, Young
Conaway Stargatt & Taylor, LLP, as local counsel, and FTI
Consulting, Inc., as financial advisor.  Prime Clerk LLC is the
claims agent and administrative advisor.

The U.S. Trustee for Region 3 appointed an official committee to
represent unsecured creditors in the Debtors' cases. The committee
tapped Cooley LLP as its bankruptcy counsel, Robinson & Cole LLP as
Delaware counsel, and Province LLC as financial advisor.

Riverstone Credit Management, LLC, serves as DIP Agent. Its
advisors are Bailey & Glasser LLP and Simpson Thacher & Bartlett
LLP.


XLMEDICA INC: Taps Fox Rothschild as Special Counsel
----------------------------------------------------
XLmedica, Inc. seeks approval from the U.S. Bankruptcy Court for
the Central District of California to employ Fox Rothschild LLP as
special counsel.

The firm will provide trademark-related litigation services in
connection with the Debtor's legal disputes involving EmCyte Corp.,
including representation in the federal trademark litigation filed
by EmCyte in the U.S. District Court for the Middle District of
Florida (Case No. 2:19-cv-00769).

The firm's hourly rates are as follows:

     Patricia M. Flanagan, Esq.             $505 per hour
     Alex L. Braunstein, Esq.               $440 per hour
     Gabriela M. Batteiger                  $225 per hour
     Jessica Pratt                          $160 per hour

The firm will be paid a retainer in the amount of $15,000 and will
be reimbursed for out-of-pocket expenses incurred.

Patricia Flanagan, Esq., a partner at Fox Rothschild, 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:

     Patricia M. Flanagan, Esq.
     Fox Rothschild LLP
     777 South Flagler Drive
     West Palm Beach, FL 33401
     Tel: (561) 835-9600
     Fax: (561) 835-9602
     Email: pflanagan@foxrothschild.com

                        About XLmedica Inc.

XLmedica, Inc. filed a Chapter 11 bankruptcy petition (Bankr. C.D.
Calif. Case No. 20-11634) on Feb. 13, 2020, disclosing under $1
million in both assets and liabilities.   Judge Ernest M. Robles
oversees the case.  Roksana D. Moradi-Brovia, Esq., at Resnik Hayes
Moradi, LLP and Fox Rothschild, LLP serve as the Debtor's
bankruptcy counsel and special counsel, respectively.


                            *********

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
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