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         T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, December 14, 2021, Vol. 25, No. 347

                            Headlines

ADVANTAGE HOLDCO: Court Okays Plan, Sans Five-Year Immunity
ADVANTAGE HOLDCO: Fine-Tunes Plan Documents
AIKIDO PHARMA: Shareholders Approve 3 Proposals at Annual Meeting
AINOS INC: Partners With InnoPharmax to Develop COVID Oral Therapy
ALASKA AIR: Egan-Jones Keeps B LC Senior Unsecured Ratings

ALLEGHENY TECHNOLOGIES: Egan-Jones Keeps B- Sr. Unsecured Ratings
ALLEGIANT TRAVEL: Egan-Jones Keeps B- LC Senior Unsecured Ratings
ALLIANCE DATA: Egan-Jones Keeps B LC Senior Unsecured Ratings
ALLIANCE RESOURCE: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
ALPHA METALLURGICAL: Amends Credit Facility With Citibank, et al.

ALUDYNE INC: Moody's Lowers CFR to B3 & Sr. Secured Rating to Caa1
AMERICAN AIRLINES: Egan-Jones Keeps B- LC Senior Unsecured Ratings
AMERICAN STORAGE: Gets Interim OK to Hire Brian McMahon as Counsel
AMERICANN INC: Reports Q2, Fiscal Year-End Financial Results
ANNALY CAPITAL: Egan-Jones Hikes LC Senior Unsecured Ratings to B+

APACHE CORPORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB
APPLIED DNA: Incurs $14.3 Million Net Loss in FY Ended Sept. 30
ASHA PROPERTY: Rental Income & Property Sale Proceeds to Fund Plan
ATLANTIC MARINE: S&P Lowers Class IV Bonds Rating to 'B+ (sf)'
AUSTIN HOLDCO: S&P Affirms 'B' ICR, Outlook Stable

AUTO-SWAGE PRODUCTS: Gets OK to Hire Thomas Industries as Appraiser
AVNET INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
BIOLASE INC: Expects to Hold Annual Meeting on April 28
BIOMARIN PHARMACEUTICAL: Egan-Jones Keeps BB- LC Sr. Unsec. Ratings
BOEING CO: Egan-Jones Keeps BB LC Senior Unsecured Ratings

BOSTON SCIENTIFIC: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
BOYD GAMING: Egan-Jones Hikes LC Senior Unsecured Ratings to B
BRAZIL MINERALS: Appoints Stephen Petersen to Board of Directors
BRINK'S COMPANY: Egan-Jones Keeps B+ LC Senior Unsecured Ratings
BVI HOLDINGS: S&P Cuts ICR to 'CCC+' on Deteriorating Liquidity

CALIFORNIA INDEPENDENT: Gets Court Approval to Hire Special Counsel
CANADIAN UTILITIES: Egan-Jones Hikes LC Sr. Unsecured Ratings to BB
CARPENTER TECHNOLOGIES: Egan-Jones Keeps BB- LC Sr. Unsec. Ratings
CARVER BANCORP: Richard Muskus Resigns as Senior VP, CRO
CENTURY ALUMINUM: Appoints Jennifer Bush as New Board Member

CHART INDUSTRIES: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
CHENIERE ENERGY: Egan-Jones Cuts Senior Unsecured Ratings to CCC+
CHIDO INC: Amends El Paso City Claims; Plan Hearing Jan. 13, 2022
CLEARDAY INC: Signs Stock Trading Plan With CEO
CLEVELAND-CLIFFS INC: Egan-Jones Keeps B+ LC Sr. Unsecured Ratings

CMS ENERGY: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
CNX RESOURCES: Egan-Jones Keeps B LC Senior Unsecured Ratings
COALSON ENTERPRISES: May Use Commercial Credit's Cash Collateral
COEUR MINING: Egan-Jones Hikes LC Senior Unsecured Ratings to BB
COLUMBUS MCKINNON: Egan-Jones Keeps BB- Senior Unsecured Ratings

COMMUNITY HEALTH: Ben Fordham to Retire in February 2022
COMMUNITY HEALTH: Longtime Board Member Julia North Passes Away
CONSOLIDATED COMMUNICATIONS: Egan-Jones Keeps B- LC Unsec. Ratings
CONTINENTAL COUNTRY: Taps Colliers International as Consultant
CONTINENTAL RESOURCES: Egan-Jones Keeps BB Sr. Unsecured Ratings

CONVERGEONE HOLDINGS: $150MM Add-on No Impact on Moody's B3 CFR
COSMOS HOLDINGS: Converts $750K Note Issued to CEO Into Equity
COVANTA HOLDING: Egan-Jones Keeps B Senior Unsecured Ratings
CROWN HOLDINGS: Egan-Jones Keeps BB LC Senior Unsecured Ratings
CSG SYSTEMS: Egan-Jones Keeps BB Senior Unsecured Ratings

CUSTOM TRUCK: John-Paul Munfa Quits as Director
CYPRESS CREEK: Taps O'ConnorWechsler as Bankruptcy Counsel
DANA INC: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
DANA INC: Egan-Jones Keeps CCC+ LC Senior Unsecured Ratings
DAVITA INC: Egan-Jones Keeps BB- LC Senior Unsecured Ratings

DEMO REALTY: May Access Cash Collateral Thru Feb. 2022
DETOUR PLUMBING: Taps Michael Jay Berger as New Counsel
DEVON ENERGY: Egan-Jones Hikes Senior Unsecured Ratings to BB+
DIAMONDBACK ENERGY: Egan-Jones Keeps BB- Senior Unsecured Ratings
DIEBOLD NIXDORF: Egan-Jones Keeps CCC LC Senior Unsecured Ratings

DITECH HOLDING: Court Expunges Cynthia Settles' Claim
DJD LAND PARTNERS: Taps Eric A. Liepins as Bankruptcy Counsel
DON & SON: United States Trustee Says Disclosures Inadequate
DULING SONS: Gets Approval to Hire Gerry & Kulm Ask as Counsel
EAST PENN CHILDREN'S: Court Allows Landlord's Claim for $43,000

ELITE AEROSPACE: Taps Hart David Carson as Corporate Counsel
EQT CORPORATION: Egan-Jones Keeps B LC Senior Unsecured Ratings
EQUINIX INC: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
ESTIATORIO ENT: Seeks to Hire Penachio Malara as Legal Counsel
ETC SUNOCO: Egan-Jones Keeps BB- Senior Unsecured Ratings

EYEPOINT PHARMACEUTICALS: ImprimisRx to Oversee US Sales for DEXYCU
FIRSTENERGY CORP: Egan-Jones Keeps BB LC Senior Unsecured Ratings
FISERV INC: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
FMC TECHNOLOGIES: Egan-Jones Keeps BB LC Senior Unsecured Ratings
FORD MOTOR: Egan-Jones Keeps B Senior Unsecured Ratings

FORMER CHARTER: Egan-Jones Keeps BB LC Senior Unsecured Ratings
FOUR AND TWENTY: Case Summary & 20 Largest Unsecured Creditors
FRESH ACQUISITIONS: Gets Court Okay to Liquidate in Creditor Plan
FROZEN FOODS: Gets Approval to Hire LaMonica as Bankruptcy Counsel
FS ENERGY: S&P Affirms 'B' Issuer Credit Rating, Outlook Stable

FULL HOUSE: American Place Proposal Selected by Ill. Gaming Board
GAMESTOP CORP: Incurs $105.4 Million Net Loss in Third Quarter
GARDEN VIEW: Voluntary Chapter 11 Case Summary
GATX CORP: Egan-Jones Hikes LC Sr. Unsecured Ratings to BB
GENERAL ELECTRIC: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings

GENTREE LLC: Unsecureds to be Paid in Full w/ Interest in 48 Months
GLATFELTER CORP: Egan-Jones Keeps BB Senior Unsecured Ratings
GREEN PLAINS: Egan-Jones Keeps B- Senior Unsecured Ratings
GREENBIER CO: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
HALLIBURTON CO: Egan-Jones Keeps BB- LC Senior Unsecured Ratings

HAWAIIAN HOLDINGS: Egan-Jones Keeps CCC- LC Sr. Unsecured Ratings
HCA HEALTHCARE: Egan-Jones Hikes LC Senior Unsecured Ratings to BB+
HEARTHSIDE: Moody's Rates New $202.5MM First Lien Debt 'B2'
HELIX ENERGY: Egan-Jones Keeps B- LC Senior Unsecured Ratings
HERBALIFE NUTRITION: Egan-Jones Keeps BB- Senior Unsecured Ratings

HESS CORPORATION: Egan-Jones Keeps BB LC Senior Unsecured Ratings
HIGHLAND CAPITAL: Court Rejects Arbitration, Stay Bid in Note Suit
HOSPEDERIA VILLA: Seeks Cash Access Until Dec 31
HOVNANIAN ENTERPRISES: Posts $52.5M Net Income in Fourth Quarter
I-70 PROPERTIES: Case Summary & 9 Unsecured Creditors

IBIO INC: Adjourns Annual Meeting to Dec. 22
IMAX CORPORATION: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
INNER CITY BUILDERS: Unsecureds to be Paid in Full in Plan
INTERNATIONAL SEAWAYS: Moody's Withdraws B3 Corp. Family Rating
IRIDIUM COMMUNICATIONS: Egan-Jones Keeps B- LC Sr. Unsec. Ratings

IRON MOUNTAIN: Moody's Affirms Ba3 CFR Amid ITRenew Transaction
ISTAR INC: S&P Affirms 'BB' Issuer Credit Rating, Outlook Stable
J & R UNITED: Voluntary Chapter 11 Case Summary
JACOBS TOWING: Unsecureds to be Paid in Full via Quarterly Payments
JAGUAR HEALTH: Signs Deal to Sell $15-Mil. Worth of Common Shares

KIRBY CORP: Egan-Jones Keeps BB Senior Unsecured Ratings
KLX ENERGY: Incurs $18.8 Million Net Loss in Third Quarter
KNOW LABS: Increases Authorized Common Shares to 200M Shares
KNOW LABS: Registers 34.7M Shares Under 2021 Equity Incentive Plan
LAREDO PETROLEUM: Egan-Jones Hikes Sr. Unsecured Ratings to CCC+

LAS VEGAS SANDS: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
LDG001 LLC: Seeks to Hire Eric A. Liepins as Bankruptcy Counsel
LJF INC: Taps Robert O Lampl Law Office as Bankruptcy Counsel
LOCAL MOTION: Unsecureds Will Get 8.87% of Claims in 60 Months
MAGNOLIA PET: Files Emergency Bid to Use Cash Collateral

MARIOTT INTERNATIONAL: Egan-Jones Keeps BB Sr. Unsecured Ratings
MARTIN MIDSTREAM: Ruben Martin, Senterfitt Report Equity Stake
MATTEL INC: Egan-Jones Hikes LC Senior Unsecured Ratings to B
MATTHEWS INTERNATIONAL: Moody's Affirms 'Ba3' CFR, Outlook Stable
MERCER INTERNATIONAL: Egan-Jones Hikes LC Sr. Unsec. Ratings to B

METHANEX CORP: Egan-Jones Keeps B+ LC Senior Unsecured Ratings
MICROSTRATEGY INC: Buys $82.4 Million Worth of Bitcoins
MIND TECHNOLOGY: Reports $2.58 Million Net Loss for Third Quarter
MIND TECHNOLOGY: Reports Third Quarter Net Loss of $2.6 Million
MISTER CAR WASH: $290MM Loan Add-on No Impact on Moody's B2 CFR

MOHEGAN GAMING: Posts $24.2 Million Net Income in Fourth Quarter
MURPHY OIL: Egan-Jones Keeps B Senior Unsecured Ratings
MUSCLE MAKER: Unit Taps Development Agent for Pokemoto Restaurants
NATIONAL RIFLE: Judge Questions New York AG Move to Dissolve NRA
NCR CORPORATION: Egan-Jones Keeps B- LC Senior Unsecured Ratings

NETSCOUT SYSTEMS: Egan-Jones Hikes Senior Unsecured Ratings to BB+
NEWPARK RESOURCES: Egan-Jones Keeps B- Senior Unsecured Ratings
NEWTON FALLS EVSD: Moody's Affirms 'Ba1' Issuer & GOULT Ratings
NOVA VENTURES: Case Summary & 3 Unsecured Creditors
OLD VILLAGE: Unsecureds to be Paid in Full via Quarterly Payments

ONEOK INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
OWENS & MINOR: Egan-Jones Cuts Senior Unsecured Ratings to BB-
PB-1 LLC: Seeks to Hire The Agency as Real Estate Broker
PEABODY ENERGY: Moody's Upgrades CFR to B3, Outlook Remains Stable
PG&E CORPORATION: Egan-Jones Keeps B- Senior Unsecured Ratings

PHI GROUP: Signs LOI to Acquire 50.1% Equity Interest in KOTA
PITNEY BOWES: Egan-Jones Keeps B Senior Unsecured Ratings
PLAINS ALL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
PLATINUM GROUP: Removes Interim Tag From CEO Frank Hallam's Title
PPI INC: Seeks Cash Collateral Access

PRESTIGE BRANDS: S&P Upgrades ICR to 'BB-', Outlook Stable
PROS HOLDINGS: Egan-Jones Keeps CCC Senior Unsecured Ratings
RALPH LAUREN: Egan-Jones Keeps BB Senior Unsecured Ratings
RAMBUS INC: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
RE-PRODECON LLC: Case Summary & 2 Unsecured Creditors

REHOBOTH PIPELINE: Taps Springer & Steinberg as Special Counsel
RELIEF TELEMED: Gets Interim OK to Hire Sternberg as Legal Counsel
RENT-A-CENTER: Egan-Jones Keeps BB+ Senior Unsecured Ratings
ROCHELLE HOLDINGS: Amends Nicholson Investments Claim Pay Details
ROSE COURT: Seeks to Hire Dubin Law Offices as Special Counsel

RR DONNELLEY: Egan-Jones Keeps B- Senior Unsecured Ratings
S & N PROPERTY: Unsecureds to Get Paid from Property Sale Proceeds
SALAD & CO: Case Summary & 7 Unsecured Creditors
SENIOR HEALTHCARE: Seeks Approval to Hire Area Appraisal Services
SHENANDOAH TELECOM: Egan-Jones Cuts Sr. Unsecured Ratings to BB

SM ENERGY: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
SOUTHWEST AIRLINES: Egan-Jones Keeps BB LC Senior Unsecured Ratings
SQUIRRELS RESEARCH: Taps Brouse McDowell as Bankruptcy Counsel
STEPHANIE'S TOO: Chapter 7 Trustee's Counsel Awarded $33,000 Fees
STPT PROPERTIES: Case Summary & 2 Unsecured Creditors

SUSGLOBAL ENERGY: Sells Note to Pay for Settlement With Former CEO
T.W. LAQUAY: Case Summary & 20 Largest Unsecured Creditors
TABULA RASA: Wins Interim Cash Collateral Access
TUMBLEWEED TINY HOUSE: Gets Cash Collateral Access Thru Dec 31
TUPPERWARE BRANDS: Egan-Jones Keeps BB Senior Unsecured Ratings

UNDER ARMOUR: Egan-Jones Lowers Senior Unsecured Ratings to BB-
VIPER PRODUCTS: Case Summary & 20 Largest Unsecured Creditors
VPR BRANDS: Issues $100K Promissory Note to CEO
WALL009 LLC: Seeks to Hire Eric A. Liepins as Bankruptcy Counsel
WHEELS AMERICA: Case Summary & 9 Unsecured Creditors

YELLOW CORP: Provides Quarter-To-Date Operating Data for Q4 2021
[^] Large Companies with Insolvent Balance Sheet

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ADVANTAGE HOLDCO: Court Okays Plan, Sans Five-Year Immunity
-----------------------------------------------------------
Leslie Pappas of Law360 reports that Advantage Rent a Car's former
owner won court approval of its Chapter 11 liquidation plan Friday,
Dec. 10, 2021, after agreeing to change forward-looking provisions
that would have shielded a trustee and a secured lender from
liabilities for up to five years after bankruptcy.

The Office of the U.S. Trustee had objected to the provisions,
arguing there was no reason to give immunity to professionals in
advance.  At the debtors' confirmation hearing Friday, Dec. 10,
2021, U.S. Bankruptcy Judge Craig T. Goldblatt agreed and
questioned whether any other bankruptcy court had approved
"forward-looking rather than backward-looking" exculpation
provisions.

                      About Advantage Rent a Car

Advantage Rent A Car -- http://www.advantage.com/-- is a car
rental company with 50 locations in the U.S. and 130 international
affiliate locations.  The parent entity, Advantage Holdco, is owned
by Toronto-based Catalyst Capital Group.  According to its website,
the Debtors have locations in 27 markets, including New York, Los
Angeles, Orlando, Las Vegas, and Hawaii.

Advantage Holdco, Inc., doing business as Advantage Rent a Car,
sought Chapter 11 protection (Bankr. D. Del. Case No. 20-11259) on
May 26, 2020.  Six related entities also sought bankruptcy
protection.

Advantage Holdco was estimated to have $100 million to $500 million
in assets and $500 million to $1 billion in liabilities as of the
bankruptcy filing.

Judge Craig T. Goldblatt replaced Judge John T. Dorsey as the case
judge.  The Debtors tapped COLE SCHOTZ P.C. as counsel; and
MACKINAC PARTNERS, LLC, as restructuring advisor.


ADVANTAGE HOLDCO: Fine-Tunes Plan Documents
-------------------------------------------
Advantage Holdco Inc., et al., submitted a Second Amended Combined
Disclosure Statement and Joint Chapter 11 Plan of Liquidation dated
Dec. 09, 2021.

This Combined Plan and Disclosure Statement contemplates the
creation of a Liquidating Trust. The Liquidating Trust will be
funded from collateral securing the DIP Loans and other assets of
the Debtors' estates. Standing to pursue Claims and Causes of
Action transferred to the Liquidating Trust will vest with the
Liquidating Trust and the Liquidating Trustee. The proceeds of
Liquidating Trust Assets will be used to satisfy the claims of
Class 6 General Unsecured Claims.

The Liquidating Trust will be managed by a Liquidating Trustee in
accordance with the Liquidating Trust Agreement. The Creditors'
Committee has selected CBIZ Accounting, Tax and Advisory of New
York, LLC to serve as the Liquidating Trustee for the Liquidating
Trust. The primary purpose of the Liquidating Trust and its
Liquidating Trustee shall be (i) administering, monetizing and
liquidating the Liquidating Trust Assets, (ii) resolving all
Disputed Class 6 Claims and (iii) making all Distributions from the
Liquidating Trust as provided for in the Plan and the Liquidating
Trust Agreement.

The Liquidating Trust Assets shall consist of (a) $350,000 of Cash
contributed by the Debtors or the DIP Lender on the Effective Date;
(b) if the Bankruptcy Court enters a VM Settlement Order, Cash
equal to the VM Settlement Proceeds plus the VM Settlement True-Up
Amount (provided that any payment provided to the Liquidating Trust
pursuant to this subsection (b) will be excluded from the
calculation of Residual Proceeds); (c) the Residual Proceeds; (d)
the Swipe Fee Sharing Proceeds; and (e) all Liquidating Trust
Causes of Action. The Liquidating Trust Assets exclude any claims
or causes of action released pursuant to the Plan and, except for
the rights with respect to the Residual Proceeds, the Residual
Assets.

The Residual Assets shall be transferred to the DIP Lender free and
clear of all Claims and Interests in such Residual Assets, except
as provided in this Plan. As of the date hereof, based upon
actually realized Residual Proceeds from July 1, 2020 through and
including June 3, 2021, the Debtors anticipate that on or shortly
after the Effective Date, the Liquidation Trust will receive an
incremental $495,463.00 on account of the aforementioned Residual
Proceeds and $225,500.00 on account of Swipe Fee Sharing Proceeds,
which amounts shall be in addition to the $350,000.00 Cash
contribution.

The Debtors and their advisors worked to ensure a robust marketing
and sale process to maximize the value of the Debtors' assets, and,
in particular, the airport concessions and Concession Agreements.
The Debtors, in consultation with their advisors, (i) contacted
twenty-three potential purchasers; (ii) reviewed the Debtors'
various agreements and compiled a list of executor contracts and
unexpired leases that may be assumed and assigned to a potential
purchaser; (iii) populated an electronic data room that was
accessible by qualified bidders who executed non disclosure
agreements; and (iv) hosted site visits for potential bidders.

On June 22, 2020, the Debtors received 4 Qualified Bids for their
assets. The Debtors conducted the auction on June 28, 2020, and
declared Sixt and Orlando Rentco the successful bidders. The sale
hearing occurred on June 30, 2020, and the Bankruptcy Court entered
the Sale Orders (which authorized the Debtors to immediately close
the sales) on July 1, 2020.

Class 6 consists of General Unsecured Claims. The estimated amount
of claims total $90,000,000.00 with 1% - 2% distribution. Each
Holder of such claim shall receive a Pro Rata Share of Liquidating
Trust Interests, unless such Holder provides a Release Opt-Out, in
which case such Holder shall forfeit its entitlement to a
Distribution, and any such Holder's entitlement shall instead be
distributed pro rata to Beneficiaries of the Liquidating Trust,
subject to the terms of the Plan and Liquidating Trust Agreement.

Class 8 consists of Holdco Equity Interests. On the Effective Date,
all Holdco Equity Interests shall be extinguished.

Pursuant to the Plan, the Debtors' remaining Assets are being
transferred to the DIP Lender and the Liquidating Trust. The
Balance Sheet Cash will be used to fund (i) the Priority Claims
Reserve, (ii) the Estimated Wind-Down Costs Holdback, and (iii)
obligations to transfer Cash to the Liquidating Trust. The
Liquidating Trust Assets and DIP Lender Assets that are not
liquidated as of the Effective Date will be liquidated, at the
discretion of the Liquidating Trustee and DIP Lender, respectively,
and any proceeds distributed to Holders of Allowed Claims pursuant
to the terms of this Plan.

Counsel to the Debtors:

     COLE SCHOTZ, P.C.
     Justin R. Alberto
     Norman L. Pernick
     Patrick J. Reilley
     Andrew J. Roth-Moore
     500 Delaware Ave., Suite 1410
     Wilmington, DE 19801
     Telephone: (302) 652-3131
     Facsimile: (302) 652-3117
     E-mail: jalberto@coleschotz.com
             npernick@coleschotz.com
             preilley@coleschotz.com
             aroth-moore@coleschotz.com

                      About Advantage Rent a Car

Orlando, Florida-based Advantage Rent A Car --
http://www.advantage.com/-- was a car rental company with 50
locations in the U.S. and 130 international affiliate locations.
The parent entity, Advantage Holdco, was owned by Toronto-based
Catalyst Capital Group.  According to its Web site, the company had
locations in 27 markets, including New York, Los Angeles, Orlando,
Las Vegas, and Hawaii.

Advantage Holdco, Inc., doing business as Advantage Rent a Car,
sought Chapter 11 protection (Bankr. D. Del. Case No. 20-11259) on
May 26, 2020.  Six related entities also sought bankruptcy
protection.

Advantage Holdco was estimated to have $100 million to $500 million
in assets and $500 million to $1 billion in liabilities as of the
bankruptcy filing.

Judge Craig T. Goldblatt replaced Judge John T. Dorsey as the case
judge.  The Debtors tapped COLE SCHOTZ P.C. as counsel; and
MACKINAC PARTNERS, LLC, as restructuring advisor.


AIKIDO PHARMA: Shareholders Approve 3 Proposals at Annual Meeting
-----------------------------------------------------------------
AIkido Pharma Inc. held its annual meeting of stockholders at which
the company's stockholders (i) elected Robert J. Vander Zanden and
Tim S. Ledwick to serve as Class I directors of the company; (ii)
ratified the appointment of WithumSmith + Brown PC as the company's
independent registered public accounting firm for the fiscal year
ending Dec. 31, 2021; and (iii) approved, on a non-binding,
advisory basis, the company's executive compensation.

                        About AIkido Pharma

Headquartered in New York, NY, AIkido Pharma Inc. fka Spherix
Incorporated -- http://www.spherix.com-- was initially formed in
1967 and is currently a biotechnology company seeking to develop
small-molecule anti-cancer therapeutics.  The Company's activities
generally include the acquisition and development of technology
through internal or external research and development.  In
addition, the Company seeks to acquire existing rights to
intellectual property through the acquisition of already issued
patents and pending patent applications, both in the United States
and abroad.  The Company may alone, or in conjunction with others,
develop products and processes associated with technology
development.  Recently, the Company has invested in and helped
develop technology with Hoth Therapeutics, Inc., DatChat, Inc. and
with its recent asset acquisition with CBM BioPharma, Inc. in
December 2019.

AIkido Pharma reported a net loss of $12.34 million for the year
ended Dec. 31, 2020, compared to a net loss of $4.18 million for
the year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$104.13 million in total assets, $1.05 million in total
liabilities, and $103.08 million in total stockholders' equity.


AINOS INC: Partners With InnoPharmax to Develop COVID Oral Therapy
------------------------------------------------------------------
Ainos, Inc. has entered into a Development and Sales Agreement with
InnoPharmax, Inc., a specialty pharmaceutical company focused in
the development and commercialization of products for the treatment
of infectious diseases, immunology, and oncology.

Ainos and InnoPharmax agreed to jointly develop and promote an
orally administered cytotoxin-induced complementary combined
therapy ("CICCT") for the treatment of COVID-19 and potentially
other viral infections.  The companies plan to develop this
combined therapy leveraging Ainos' VELDONA drug platform based on
low-dose oral interferon along with InnoPharmax's orally
administered antiviral drug, GemOral.

"We believe that CICCT combined with interferon may increase the
production of human cytotoxin, an autoimmune hormone that is
reported to inhibit viruses," said Ainos' CEO Chun-Hsien Tsai.
"The high level of COVID-19 cases -- still nearly 100,000 new
confirmed cases despite increasing vaccination rates reported each
day and more than 1,000 confirmed deaths during the past week in
the U.S. alone according to the U.S. Department of Health and Human
Services – suggests that the world needs a broader range of
effective antiviral therapies," he observed.

"For COVID-19 patients we are particularly focused on cytokine
storm, an imbalanced innate immunity response that causes severe
inflammation in the lungs and necrosis associated with a high
IL-6/IFN ratio," remarked Chun-Hsien Tsai.  "We believe a combined
therapy of Ainos' VELDONA drug therapeutic and InnoPharmax's D07001
GemOral can effectively increase the secretion of interferon in the
human body by stimulating secretion in vivo and in vitro, thereby
inhibiting the replication of coronavirus and effectively enhancing
immunoreaction," Mr. Tsai said.

The companies plan to jointly perform animal and
investigator-initiated trials for safety and efficacy testing in
Taiwan early next year and conduct a subsequent Phase III clinical
trial with the goal of applying for regulatory approvals, including
U.S. emergency use authorization if available, sometime in the
third quarter of 2022.  Upon commercialization, Ainos will be
responsible for global sale in countries for which the product is
approved for uses, and InnoPharmax will be responsible for drug
production and manufacturing.  The two parties will share profits
on drug sales.

"Given the current market for other similar proposed antiviral
regimens, we assume the cost per treatment globally to be
approximately USD 500, subject to change in accordance with market
dynamics," Mr. Tsai said.

According to a press release by the U.S. National Institutes of
Health published on Oct. 18, 2021, "Laboratory studies have shown
that the normal type 1 interferon response is suppressed after
infection with SARS-CoV-2, the virus that causes COVID-19.  In
addition, previous studies of hospitalized patients with COVID-19
demonstrated reduced production of interferon in response to
SARS-CoV-2 infection in many patients, and this was associated with
more severe disease."

Ainos' VELDONA is a low-dose oral interferon alpha (IFN-α)
therapeutic, with the ability to "interfere" with viral replication
by protecting cells from virus infections, spread and cancer cell
division.  Interferon alpha (IFN-α) also has various antitumor
activities including the direct induction of cytotoxicity and the
activation of NK cells and antibody-dependent cell-mediated
cytotoxicity.

InnoPharmax's oral drug D07001 GemOral inhibits inflammatory
cytokine, such as IL-6 and CCL2, and also induces the production of
interferon-stimulated gene (ISG) and interferon (IFN-b and IFN-λ).
Gemcitabine, a key compound in GemOral, can improve the performance
of type II interferon-γ and CD8+ of immune cells.  Gemcitabine can
replace cytidine to be embedded in DNA or RNA during the process of
nucleotide replication, resulting in failure of nucleic acid
replication and cytotoxicity which is beneficial to inhibit the
replication and the growth of virus in the body.

                            About Ainos

Ainos, Inc., formerly known as Amarillo Biosciences, Inc., is a
diversified healthcare company engaged in the research and
development and sales and marketing of pharmaceutical and biotech
products.  The Company is a Texas corporation incorporated in
1984.

Amarillo reported a net loss of $1.45 million for the year ended
Dec. 31, 2020, compared to a net loss of $1.58 million for the year
ended Dec. 31, 2019. As of Sept. 30, 2021, the Company had $19.99
million in total assets, $2.86 million in total liabilities, and
$17.14 million in total stockholders' equity.

Houston, Texas-based PWR CPA, LLP, the Company's auditor since
2020, issued a "going concern" qualification in its report dated
March 30, 2021, citing that the Company's absence of significant
revenues, recurring losses from operations, and its need for
additional financing in order to fund its projected loss in 2021
raise substantial doubt about its ability to continue as a going
concern.


ALASKA AIR: Egan-Jones Keeps B LC Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on October 26, 2021, maintained its 'B'
local currency senior unsecured ratings on debt issued by Alaska
Air Group, Inc.

Headquartered in SeaTac, Washington, Alaska Air Group, Inc. is an
airline holding company.



ALLEGHENY TECHNOLOGIES: Egan-Jones Keeps B- Sr. Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by Allegheny Technologies, Inc. EJR also maintained
its 'B' rating on commercial paper issued by the Company.

Headquartered in Pittsburgh, Pennsylvania, Allegheny Technologies,
Inc. produces specialty materials.



ALLEGIANT TRAVEL: Egan-Jones Keeps B- LC Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 17, 2021, maintained its
'B-' local currency senior unsecured ratings on debt issued by
Allegiant Travel Company. EJR also maintained its 'B' rating on
commercial paper issued by the Company.

Headquartered in Las Vegas, Nevada, Allegiant Travel Company
operates as a leisure travel company.



ALLIANCE DATA: Egan-Jones Keeps B LC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on November 11, 2021, maintained its
'B' local currency senior unsecured ratings on debt issued by
Alliance Data Systems Corporation. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Columbus, Ohio, Alliance Data Systems Corporation
provides data-driven and transaction-based marketing and customer
loyalty solutions.



ALLIANCE RESOURCE: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
-------------------------------------------------------------------
Egan-Jones Ratings Company, on October 28, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
Alliance Resource Partners, L.P.

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



ALPHA METALLURGICAL: Amends Credit Facility With Citibank, et al.
-----------------------------------------------------------------
Alpha Metallurgical Resources, Inc. entered into a Second Amended
and Restated Asset-Based Revolving Credit Agreement, by and among
the Company and certain of its Subsidiaries, as borrowers, the
Guarantors party thereto, Citibank, N.A. and BMO Capital Markets
Corp., as joint lead arrangers and joint bookrunners, BMO Harris
Bank, N.A. and Eclipse Business Capital LLC, as co-collateral
agents, the other Lenders from time to time party thereto, and
Citibank, N.A., as administrative agent, collateral agent,
swingline lender and L/C issuer.  

The ABL Credit Facility provides for a $155 million senior secured
asset-based revolving loan facility that matures on Dec. 6, 2024
(subject to any intervening maturity date, as described in the ABL
Credit Facility).  The ABL Credit Facility also (i) contains a
letter of credit sub-facility with $125 million committed
availability for letters of credit and another $25 million
uncommitted on a cash collateralized basis and (ii) provides the
Borrowers with the right to seek additional credit under the
agreement in an aggregate amount of up to $50 million, subject to
certain specified conditions.

Borrowings under the ABL Credit Facility will bear interest at a
rate per annum, at the option of the Company, at either (i) Term
SOFR (as defined in the ABL Credit Facility) plus 4.5% and an
additional adjustment ranging from 0.11448% to 0.42826% based on
the applicable interest period and (ii) the Base Rate (as defined
in the ABL Credit Facility) plus 3.5%. Interest on outstanding
letters of credit equals 5.25%.  The ABL Credit Facility also
provides for the payment of additional fees, including a 0.25% per
annum fronting fee on the face amount of each letter of credit, a
0.50% commitment fee, duration fees and a prepayment premium during
the first two years of the ABL Credit Facility.  The ABL Credit
Facility amends and restates the Company's Amended and Restated
Asset-Based Revolving Credit Agreement dated as of Nov. 9, 2018 (as
amended, modified or supplemented), among the Company, the
Borrowers and Guarantors party thereto, the lenders and letter of
credit issuers from time to time party thereto and Citibank, N.A.,
as administrative agent and collateral agent.

The terms of the ABL Credit Facility include customary
representations and warranties, affirmative and negative covenants
and events of default.  The ABL Credit Facility is guaranteed by
substantially all of the Company's direct and indirect subsidiaries
and secured by all or substantially all of the assets of the Loan
Parties, including equity in the Loan Parties' domestic
subsidiaries and material real property, as collateral for the
obligations under the ABL Credit Facility.  The ABL Credit Facility
lenders have a first lien on ABL priority collateral and a second
lien on term loan priority collateral.

                     About Alpha Metallurgical

Alpha Metallurgical Resources (NYSE: AMR) (formerly known as
Contura Energy) -- http://www.AlphaMetResources.com/-- is a
Tennessee-based mining company with operations across Virginia and
West Virginia.

Alpha Metallurgical reported a net loss of $446.90 million for the
year ended Dec. 31, 2020, compared to a net loss of $316.32 million
for the year ended Dec. 31, 2019.  As of Sept. 30, 2021, the
Company had $1.68 billion in total assets, $1.43 billion in total
liabilities, and $248.10 million in total stockholders' equity.

                            *    *    *

As reported by the TCR on Dec. 22, 2020, S&P Global Ratings
affirmed its 'CCC+' issuer credit rating on U.S.-based coal
producer Contura Energy Inc. and revised the liquidity assessment
to less than adequate. S&P said, "We view Contura's business as
vulnerable due to declining thermal demand and prices, which is
driving the company to exit these operations and begin reclamation
work at some of its mines."


ALUDYNE INC: Moody's Lowers CFR to B3 & Sr. Secured Rating to Caa1
------------------------------------------------------------------
Moody's Investors Service downgraded the ratings of Aludyne, Inc.,
including the corporate family rating to B3 from B2, the
probability of default rating to B3-PD from B2-PD and the senior
secured bank credit facility rating to Caa1 from B3. The rating
outlook is stable.

The downgrade reflects Aludyne's significantly lower earnings and
weakened liquidity as a result of an uneven and disrupted recovery
in US light vehicle production during 2021. Moody's expects US auto
sales to increase about 6% in 2022 and for production schedules to
become more steady as the availability of semiconductor chips for
auto manufacturers improves. Higher volumes will improve Aludyne's
cost absorption, but Moody's expects the company's EBITA margin to
remain compressed at about 3% and for free cash flow to remain
slightly negative in 2022.

Downgrades:

Issuer: Aludyne, Inc.

  Corporate Family Rating, Downgraded to B3 from B2

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

Senior Secured Bank Credit Facility, Downgraded to Caa1 (LGD4)
from B3 (LGD4)

Outlook Actions:

Issuer: Aludyne, Inc.

Outlook, Remains Stable

RATINGS RATIONALE

Aludyne's ratings reflect the company's moderate scale, low EBITA
margin and Moody's expectation of negative free cash flow and
continued reliance on its revolver. Aludyne's earnings in 2021 have
been negatively affected by production disruptions at automotive
manufacturers relating to the semiconductor chip shortage and
higher metal pricing and labor costs. As a result, Moody's expects
the company's EBITA margin to be slightly negative and for
debt/EBITDA to be elevated near 6x by the end of 2021.

Moody's anticipates that Aludyne will be able to mitigate most of
the higher metal costs, specifically aluminum, through contracted
index-based price increases. Earnings recovery in 2022 will be
highly reliant on increased volumes and fewer supply chain
disruptions to production schedules. In addition, margin
improvement will depend on the company's ability to improve
operational efficiencies throughout the lifecycle of the several
newly-launched vehicle platforms it is on.

Aludyne's ratings are supported by its good competitive position
within its product space, specifically as a leading provider of
aluminum steering knuckles. Moody's anticipates that increased
production could lead to around 8% revenue growth for Aludyne in
2022, and improved earnings could quickly restore the company's
debt/EBITDA to around 3x.

Moody's views Aludyne's liquidity to be adequate although it has
weakened from previous expectations. Moody's expects the company's
cash burn in 2021 to be sizeable at least $50 million, which has
increased the company's reliance on its $125 million asset-based
lending facility (ABL). Aludyne had $50 million outstanding on the
ABL at end of September 30, 2021. The ABL is set to expire November
2022, and Moody's anticipates the company will extend this facility
in the near-term. Moody's expects Aludyne's total liquidity to only
slightly improve in 2022 (from its recent low point at end of
September 30, 2021) as production ramps up. Free cash flow is
expected to improve in 2022 as earnings recover, but will likely
remain slightly negative as Moody's expects capital expenditures to
increase.

The stable outlook reflects Moody's expectation that Aludyne's
earnings and cash flow will improve in 2022 as automotive
production stabilizes. As a result, Moody's expects the company's
debt/EBITDA to trend toward 3x.

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

The ratings could also be downgraded if Aludyne's liquidity weakens
with materially negative free cash flow in 2022 and reduced
availability under its ABL. The ratings could also be downgraded if
Aludyne does not extend the terms of its ABL in the near term.
Further, if the company is unable to restore EBITA margins to at
least 3% or debt/EBITDA is likely to stay above 6x, which in
Moody's view would increase the risk that the company may be unable
to successfully refinance its term loan maturing November 2023, the
ratings could also be downgraded.

The ratings could be upgraded if the company is able to sustain
EBITA margins above 5% and restore and maintain debt/EBITDA below
3.5x. An improved liquidity profile supported by positive free cash
flow and increased revolver availability would also support
consideration for an upgrade.

The principal methodology used in these ratings was Automotive
Suppliers published in May 2021.

Headquartered in Southfield, Michigan, Aludyne is a vertically
integrated manufacturer and supplier of aluminum and iron chassis
subframe components, including steering knuckles, control arms,
sub-frames and assemblies for leading automotive OEMs. Revenue for
the twelve months ended September 30, 2021 was $833 million.


AMERICAN AIRLINES: Egan-Jones Keeps B- LC Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on October 27, 2021, maintained its
'B-' local currency senior unsecured ratings on debt issued by
American Airlines Group Inc. EJR also maintained its 'B' rating on
commercial paper issued by the Company.

Headquartered in Fort Worth, Texas, American Airlines Group Inc.
operates an airline that provides scheduled passenger, freight, and
mail service throughout North America, the Caribbean, Latin
America, Europe, and the Pacific.



AMERICAN STORAGE: Gets Interim OK to Hire Brian McMahon as Counsel
------------------------------------------------------------------
American Storage Solutions, LLC received interim approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
Brian McMahon, Esq., an attorney at Brian K. McMahon, PA, to handle
its Chapter 11 case.

The attorney will render these legal services:

     (a) advise the Debtor with respect to its powers and duties;

     (b) advise the Debtor with respect to its responsibilities in
complying with the U.S. Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the court;

     (c) prepare legal papers;

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

     (e) represent the Debtor in negotiation with its creditors in
the preparation of a Chapter 11 plan.

The Debtor will pay Mr. McMahon $400 per hour for his services.

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

The firm can be reached through:
   
     Brian K. McMahon, Esq.
     Brian K. McMahon, PA
     1401 Forum Way, 6th Floor
     West Palm Beach, FL 33401
     Telephone: (561) 478-2500
     Facsimile: (561) 478-3111
     Email: brian@bkmbankruptcy.com

                 About American Storage Solutions

American Storage Solutions, LLC sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No.
21-21316) on Nov. 30, 2021, listing as much as $500,000 in both
assets and liabilities.  Judge Erik P. Kimball oversees the case.
Brian K. McMahon, PA serves as the Debtor's legal counsel.


AMERICANN INC: Reports Q2, Fiscal Year-End Financial Results
------------------------------------------------------------
AmeriCann Inc. released financial and operational results for its
fiscal year and quarter ending September 2021.

Financial Overview

The Company achieved four consecutive quarters of increased
operating revenue, culminating in positive net income for the
quarter ending September 2021.  Revenue from operations increased
approximately 303% for the year ended September 2021 relative to
the year ended September 2020, an increase of $1,525,039.  The
operating revenue for the quarter ended September 2021 was
approximately 156% greater than the September quarter in 2020.

The increase in financial performance is attributable to greater
revenue received from products produced and manufactured at
Building 1, the Company's initial building at its Massachusetts
Cannabis Center development in Freetown, Massachusetts.

Building 1 is a 30,000-square-foot cultivation greenhouse and
processing facility that utilizes AmeriCann's proprietary "Cannopy"
cultivation system.  Building 1 is fully occupied by Bask Inc., an
existing Massachusetts licensed vertically integrated cannabis
operator.

AmeriCann receives base rent and a revenue participation fee of 15%
of all gross monthly sales of cannabis, cannabis-infused products
and non-cannabis products produced at the Massachusetts Cannabis
Center.  As operations commenced and accelerated at Building 1,
AmeriCann established many milestones for its financial
performance.

Highlights for the Quarter Ended Sept. 30, 2021

   * Accelerating revenue, net income and adjusted operating EBITDA
driven by the performance of the Company's Massachusetts Cannabis
Center.

   * Quarterly revenue increased 26% sequentially and 156%
year-over-year to $735,076.

   * The Company's quarterly net income increased year-over-year by
$860,203 to $42,438.

   * Adjusted operating EBITDA grew by $865,399 sequentially
year-over-year to $370,276.

   * Adjusted operating EBITDA margins were 50.4% for the quarter.

   * Quarterly gross margins were 98.3%.

Highlights for the Fiscal Year Ended Sept. 30, 2021

   * Revenue increased 303% year-over-year to $2,028,551.

   * Adjusted operating EBITDA grew by $1,996,206 year-over-year to
$494,830.

   * Annual gross margins were 96%.

Management Commentary

"AmeriCann's financial performance and strong cash flow for the
quarter reflect the strength of our operations," stated President
Tim Keogh.  "The fact that we achieved positive net income with
just the initial phase at our Massachusetts Cannabis Center having
been completed is an excellent indicator of the future financial
success for the Company."

AmeriCann is in the final design phase of the expansion of its MCC
development in Freetown, Massachusetts.  AmeriCann has secured
cultivation and manufacturing licenses for Building 2 – the next
phase of the Massachusetts Cannabis Center.  Building 2 calls for
approximately 400,000 additional square feet of cannabis
cultivation, manufacturing and distribution infrastructure.

"The strong top-line growth reflects four consecutive quarters of
accelerating revenue.  Additionally, our focus on cost efficiency
has produced some of the strongest adjusted operating EBITDA
margins in the industry," said CFO Ben Barton.  "Building upon and
expanding our current facilities should produce even stronger
financial results."

Additional Key Developments

   * AmeriCann recently released a video highlighting the
high-tech, sustainable designs at the Massachusetts Cannabis Center
and Building 1.

   * The manufacturing of cannabis-infused products, including the
recently launched 1906 branded "Drops," has increased dramatically
in Building 1.

   * Manufactured infused products produced at Building 1 have
achieved success as some of the bestselling cannabis brands in
Massachusetts in their respective categories.

   * In September 2021, the Massachusetts market exceeded $144
million in cannabis sales.  The total sales for the first nine
months of 2021 were greater than $1.1 billion, putting the market
on track for $1.56 billion in total sales for 2021.  The strength
of the Massachusetts market is reflected in the Commonwealth having
the highest average purchase prices in the nation and the
second-highest price per gram within U.S. adult-use markets.

   * The sale of cannabis in Massachusetts has exceeded $2.3
billion in legal cannabis since adult-use sales commenced in late
2018.

   * AmeriCann's Plans for Building 2 at the Massachusetts Cannabis
Center will accommodate both Bask and AmeriCann in dedicated
cultivation spaces.  Additionally, AmeriCann will operate a
centralized product manufacturing facility in Building 2 designed
to support the entire 1-million-square-foot MCC campus.

   * AmeriCann was awarded two licenses from the Massachusetts
Cannabis Control Commission -- one for cannabis cultivation and one
for cannabis product manufacturing.

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

https://www.sec.gov/Archives/edgar/data/1508348/000143774921028048/ex_314504.htm

                         About AmeriCann

AmeriCann (OTCQB:ACAN) develops and leases cannabis cultivation,
processing and product manufacturing facilities.

AmeriCann uses greenhouse technology, which is superior to the
current industry standard of growing cannabis in warehouse
facilities under artificial lights. According to industry experts,
by capturing natural sunlight, greenhouses use 25% fewer lights,
and utility bills are up to 75% less than in typical warehouse
cultivation facilities. As such, AmeriCann's Cannopy System enables
cannabis to be produced with a greatly reduced carbon footprint,
making the final product less expensive. Additionally, greenhouse
construction costs are nearly half of warehouse construction
costs.

The Company is also designing GMP-certified cannabis extraction and
product manufacturing infrastructure. The Company has secured
licenses to produce cannabis-infused products, including beverages,
edibles, topicals and concentrates. AmeriCann plans to operate a
marijuana product manufacturing business at the Massachusetts
Cannabis Center.

Americann reported a net loss of $862,893 for the year ended Sept.
30, 2021, a net loss of $709,343 for the year ended Sept. 30, 2020,
and a net loss of $4.90 million for the year ended Sept. 30, 2019.


Houston, Texas-based MaloneBailey, LLP, the Company's auditor since
2016, issued a "going concern" qualification in its report dated
Dec. 3, 2021, citing that the Company has suffered recurring losses
from operations and has an accumulated deficit that raises
substantial doubt about its ability to continue as a going concern.


ANNALY CAPITAL: Egan-Jones Hikes LC Senior Unsecured Ratings to B+
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 16, 2021, upgraded the
local currency senior unsecured ratings on debt issued by Annaly
Capital Management, Inc. to B+ from B. EJR also upgraded the rating
on commercial paper issued by the Company to B from C.

Headquartered in New York, New York, Annaly Capital Management,
Inc. is a capital manager that invests in and finances residential
and commercial assets.



APACHE CORPORATION: Egan-Jones Hikes Sr. Unsecured Ratings to BB
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 30, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Apache Corporation to BB from BB-.

Headquartered in Houston, Texas, Apache Corporation is an
independent energy company.



APPLIED DNA: Incurs $14.3 Million Net Loss in FY Ended Sept. 30
---------------------------------------------------------------
Applied DNA Sciences, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K disclosing a net loss of
$14.28 million on $9.03 million of total revenues for the year
ended Sept. 30, 2021, compared to a net loss of $13.03 million on
$1.93 million of total revenues for the year ended Sept. 30, 2020.

For the three months ended Sept. 30, 2021, the Company reported a
net loss of $4.51 million compared to a net loss of $4.12 million
for the three months ended Sept. 30, 2020.

As of Sept. 30, 2021, the Company had $14.42 million in total
assets, $3.30 million in total liabilities, and $11.11 million in
total equity.

Melville, NY-based Marcum LLP, the Company's auditor since 2014,
issued a "going concern" qualification in its report dated Dec. 9,
2021, citing that the Company incurred a net loss of $14,278,439
and generated negative operating cash flow of $13,387,955.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.

Management's Commentary

"We are pleased to report a fourth consecutive quarter of
year-over-year revenue growth in the fourth quarter and record
revenues for the fiscal year, both of which are the result of our
decision to enter the COVID-19 testing and assay manufacturing
markets and leverage our expertise in PCR refined in our Industrial
DNA and LinearDNA businesses," said Dr. James A. Hayward, president
and CEO of Applied DNA.  "COVID-19-related revenues in the fiscal
year were driven by the establishment of ADCL, our clinical
laboratory subsidiary, to meet the need for population-scale
COVID-19 testing, as well as from sales of our Linea 1.0 COVID-19
Assay Kit and testing consumables.  Momentum in COVID-19 testing
client acquisition, especially in the second half of the fiscal
year, supported our continued investment in ADCL that is now
largely complete.  We recorded strong year-over-year quarterly
revenue comparisons that nevertheless fell short of a key client's
projections due to the combination of increased vaccination rates
and vaccine mandates.  Average weekly testing levels remain in flux
but are on an uptrend: new clients are onboarding in FQ1; the key
client's testing needs have increased since Thanksgiving to include
the random testing of vaccinated individuals.

"We were also pleased to see the re-emergence of demand for
Industrial DNA from the textile industry and repeat and new orders
for LinearDNA in the second half of the fiscal year," continued Dr.
Hayward.  "The pandemic has impacted demand trends; nevertheless,
we believe our textiles practice has gained the attention of global
apparel and footwear brands seeking to reprioritize their
post-pandemic supply chains towards sustainability, brand
protection, and traceability.  At LineaRx, vaccine development
against COVID-19 has put a large spotlight on nucleic acid
therapies, so much so that plasmid manufacturers are projecting
long lead times with growing capital and labor costs that are
incenting developers to seek an alternative to plasmid DNA-based
manufacture.  With both factors playing to LinearDNA's strengths,
we believe a window is opening for a disruptive force in the market
for therapeutic DNA and particularly as we believe we will generate
compelling data from our clinical veterinary trials."

Concluded Dr. Hayward, "In fiscal 2022, the emergence of a new
SARS-CoV-2 variant of concern, the unpredictable trajectory of the
virus' mutations, asymmetric vaccine distribution, and potentially
waning effectiveness of vaccines, we believe, keep testing on the
front lines of the global battle against the virus.  Our COVID-19
diagnostic development plan and go-to-market strategy are aligned
with our capacity to conduct population-scale testing to meet the
evolving demands of current and prospective customers.  We are
progressing a dual-COVID-19/influenza test and an at-home sample
collection system, advancing our Linea SARS-CoV-2 Mutation Panel
EUA request, and recently submitted our Linea 2.0 COVID-19 Assay
Kit, a new N and E gene-based test for COVID-19 that we believe is
well suited to serve our future testing needs as new variants
continue to emerge, to the New York State Department of Health for
its review as a laboratory developed test.  In the non-COVID-19
arena, we are leveraging our deep scientific bench to explore new
areas of cutting edge molecular testing that will further leverage
our investment in ADCL.

"We are also prepared to capitalize on opportunities cultivated in
fiscal 2021 in Industrial DNA and the therapeutic application of
LinearDNA.  In fiscal 2022 our textiles practice is focused on
commercial-scale trials and certain scale-up programs.  With
LinearDNA, we believe our roadmap to an initial cGMP production
capacity is ideally timed given the biotech industry's increasing
investments in cell and gene therapies and nucleic acid vaccines
and through valuable third-party validation of the benefits of
LinearDNA.  We intend to continue to pursue the use of LinearDNA
for veterinary therapeutics.  In addition, we are in discussions
with one of our international customers for a potential
first-in-human clinical trial opportunity subject to necessary
regulatory approval."

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/744452/000141057821000497/apdn-20210930x10k.htm

                         About Applied DNA

Applied DNA -- http//www.adnas.com -- is a provider of molecular
technologies that enable supply chain security, anti-counterfeiting
and anti-theft technology, product genotyping, and pre-clinical
nucleic acid-based therapeutic drug candidates.  Applied DNA makes
life real and safe by providing innovative, molecular-based
technology solutions and services that can help protect products,
brands, entire supply chains, and intellectual property of
companies, governments and consumers from theft, counterfeiting,
fraud and diversion.


ASHA PROPERTY: Rental Income & Property Sale Proceeds to Fund Plan
------------------------------------------------------------------
Debtors Asha Property LLC and Madu Inc. filed with the U.S.
Bankruptcy Court for the Southern District of Texas a Joint Plan of
Reorganization dated Dec. 09, 2021.

The Janaki family began to purchase real property in the greater
Corpus Christi area over thirty years ago for investment purposes.
Out of those investments, the Debtors came into existence, and they
own and lease real property. Asha owns three residential properties
in Corpus Christi.

Under the Plan, Madu will sell both the Austin Street Property and
the Northshore Property. Apart from the Navy Army lien, the Austin
Street property owes ad valorem taxes to Aransas County and general
unsecured claims. The Northshore property also owes ad valorem
taxes to San Patricio County and a secured claim of approximately
$50,000 owed to Dr. Michael Mintz.

The Ennis Joslin property is encumbered by a mortgage with
Prosperity Bank of approximately $192,800 and property taxes of
approximately $3,375 for the property. Asha will sell the Ennis
Joslin property which will to help fund other operations or resolve
the dispute with Navy Army.

This Plan proposes to pay the Debtors' creditors from future
income, including the sale of real property.

General unsecured creditors holding allowed claims will receive
distributions, which will vary depending upon the respective Debtor
and whether the plan is confirmed consensually or over a creditor's
objection. Asha's general unsecured creditors will receive a
pro-rata share of $100,000 while Madu's general unsecured creditors
will receive a 100% dividend . This Plan also provides for the
payment of Administrative Expense Claims.

Class 4 consists of the Secured Claims held by Prosperity Bank.
Prosperity Bank is the sole creditor in this class. It has filed
three proofs of claims for three loans secured by the three
residential properties owned by Asha- 206 Circle, 208 Circle, and
6093 Ennis Joslin. In addition to satisfying the mortgage against
the Ennis Joslin Property, Asha will cure the pre-petition defaults
of $2,865.54 and $1,042, with interest at 5.75%, out of the
proceeds of sales of the Ennis Joslin Property at closing, but not
to exceed August 31, 2022. Asha will maintain the current
contractual installment payments on the secured claims of
Prosperity Bank. These payments will be disbursed either by Asha or
made by an insider as a capital contribution.

Class 5 consists of the Secured Claims held by Navy Army Community
Credit Union. Navy Army is the holder of claims against non-debtor
affiliates of Asha and Madu and has two liens against the Austin
Street Property for $760,750 and $260,000 for a total of $1,020,750
(the "Lien Price") and a lien against 208 Circle Dr. for a total of
95,352.10. The non-debtor affiliates took out two SBA backed loans,
and as of the date of the proofs of claims owed Navy Army
$1,683,112.43 in total.

     * The Debtors will pay the secured claim of Navy Army from the
proceeds of the Sale of Real Property. Madu shall pay to Navy Army
a total of $1,020,750 from the closings of the Austin Street
Property or the Northshore Property on or before June 30, 2023.
Navy Army retains all rights to credit bid under 11 U.S.C. §
363(k) up to the respective Lien Price. Madu's failure to pay Navy
Army the Lien Price by June 30, 2023 shall constitute a Default
under the Plan.

     * Asha shall pay to Navy Army a total of $95,352.10 from the
closing of the Ennis Joslin Property on or before August 31, 2022.
Navy Army retains all rights to credit bid under 11 U.S.C. §363(k)
up to the respective Lien Price. Asha's failure to pay Navy Army
the Lien Price by August 31, 2022 shall constitute a Default under
the Plan.

Class 6 consists of the Secured Claim of Dr. Michael Mintz. Dr.
Michael Mintz is the holder of a secured claim against the
undeveloped Northshore Property. Madu scheduled his claim in the
amount of $48,000. The Allowed Class 6 Claims shall be paid in
full, at the closing of the sale of Madu's Northshore property on
or before June 30, 2023. Dr. Mintz shall retain his lien on Madu's
the Northshore Property to secure his Allowed Claim until paid in
full, however so long as the Debtor is current on plan payments to
the Claimant, the Claimant shall not be able to exercise its state
law rights.

Class 7 consists of the Allowed Unsecured Claims against Asha. Each
of holder of an Allowed Claim in Class 7 Claims will be paid on a
pro-rata basis from the net proceeds, if any, from the sale of
Ennis Joslin. Meaning, after the administrative expenses, secured
lienholders, and Navy Army have received the payments, Asha shall
distribute any remaining proceeds to the allowed general unsecured
claimholders on a pro-rata basis. As of the filing of this Plan, no
claim holder has asserted a general unsecured claim. Class 7 is
impaired.

Class 8 consists of the Allowed Unsecured Claims against Madu. Each
of holder of an Allowed Claim in Class 8 Claims will be paid on a
pro-rata basis from the net proceeds, if any, from the sale of the
Northshore Property and the Austin Street Property. Meaning, after
the administrative expenses, secured lienholders, and Navy Army
have received the payments, Madu shall distribute any remaining
proceeds to the allowed general unsecured claimholders on a
pro-rata basis. As of the filing of this Plan, no claim holder has
asserted a general unsecured claim. Class 8 is impaired.

Class 9 consists of Allowed Equity Interests in the Debtor. The
equity interest holders in Asha Property, LLC, the Janaki 2013
Family Trust and the equity interest holders in Madu, Inc., Sathesh
Janaki and Radesh Janaki Irrevocable Trust, will retain their
interests in the respective Debtors.

The Debtors, as reorganized, will retain all property of the
Estates upon confirmation of this Plan. The retained property shall
be used and utilized by the Debtors in the continuance of their
real estate businesses. The Reorganized Debtors shall fund their
respective monthly operations from a combination of rents received
and capital contributions provided by Dr. Lalitha Janaki. Based
upon the projected sales of Debtors' real property plus the income
derived by the properties and the capital contributions, the
Debtors will have sufficient funds to use for payments to Creditors
after Confirmation of the Debtors' plan.

Madu has listed its two parcels of property for sale. The Clower
Company is the listing broker for the Austin Street Property. Cat
Harper is the real estate agent for the Northshore property. Madu
will sell its two parcels of property within approximately 18
months of the Effective Date. Asha will sell the property at 6093
Ennis Joslin within approximately 8 months of the Effective Date
and will retain the two properties located on Circle Dr., with 206
Circle Dr. currently generating income.

A full-text copy of the Joint Plan of Reorganization dated Dec. 9,
2021, is available at https://bit.ly/3ygeba1 from PacerMonitor.com
at no charge.

Proposed Counsel for Debtors:

     Todd Headden
     Bar Number: 24096285
     Hayward PLLC
     901 Mopac Expwy S.
     Building 1, Suite 300
     Austin, TX 78746
     Tel: (737) 881-7104
     Fax: (737) 881-7100
     E-mail: THeadden@HaywardFirm.com

                    About Asha Property, LLC

Asha Property is primarily engaged in renting and leasing real
estate properties. The Debtor sought protection under Chapter 11 of
the U.S. Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-21225) on
Sept. 6, 2021.  In the petition signed by Sathesh Janaki, manager,
the Debtor disclosed up to $10 million in both assets and
liabilities.

Judge David R. Jones oversees the case.

Todd Headden, Esq., at Hayward PLLC is the Debtor's counsel.

Navy Army Community Credit Union, as lender, is represented by:

     Ronald A. Simank, Esq.
     Schauer & Simank, PC
     615 North Upper Broadway, Suite 700
     Corpus Christi TX 78401-0781
     Tel: 361-884-2800
     Fax: 361-884-2822
     E-mail: rsimank@cctxlaw.com


ATLANTIC MARINE: S&P Lowers Class IV Bonds Rating to 'B+ (sf)'
--------------------------------------------------------------
S&P Global Ratings lowered its ratings on Atlantic Marine Corps
Communities LLC (AMCC), N.C.'s class I bonds two notches to 'A-
(sf)' from 'A+ (sf)', class II and III bonds two notches to 'BBB
(sf)' from 'A- (sf)', and class IV bonds two notches to 'B+ (sf)'
from 'BB (sf)'. The outlook is stable.

"The downgrades reflect our view of the project's weakened
financial performance measure by decreasing debt service coverage
on the class I, II and III bonds and deb service coverage below 1x
on the class IV bonds," said S&P Global Ratings credit analyst
Jessica Pabst. "Coverage has been falling due to increases in
maintenance and repair expenses as a result of increased
maintenance oversight and scope, contracted labor, and higher
supply costs. In addition, occupancy remains pressured due to
offline units that are awaiting repairs or demolition because of
damage sustained from Hurricane Florence in 2018."

AMCC issued the 2005 bonds to acquire, rehabilitate, or construct
about 3,600 units of family housing at Camp Lejeune and Cherry
Point in North Carolina and the Stewart Air Base in New York. AMCC
issued the 2006 bonds for phase II of its military
housing-privatization project, which added about 1,100 units. AMCC
issued the 2007 bonds for phase III of its military
housing-privatization project. Upon the closing date of AMCC's
Tri-Command Military Housing LLC, S.C. acquisition, AMCC assumed
all Tri-Command LLC's obligations and liabilities related to its
military housing-privatization project started in 2005. Total bonds
outstanding were approximately $626 million at June 30, 2021.

The ratings reflect S&P's opinion of the project's:

-- Strong-to-adequate debt service coverage (DSC) for the class I
bonds, weak DSC for the class II and III bonds, and very weak DSC
for the class IV bonds, reflecting the most recent S&P Global
Ratings-calculated DSC ratios of 1.45x for class I, 1.25x for class
II, 1.22x for class III, and 0.95x for class IV for fiscal year
2021. There is also a surety policy with an unrated provider for
its debt-service-reserve fund, for which we applied a negative
adjustment to the coverage and liquidity assessment for each class.
There are additional reserve accounts available to pay debt
service, including the extraordinary reserve account which
management intends to use to fund the February 2022 class IV debt
service payment;

-- Strong management and governance from Lend Lease U.S.
Partnerships LLC and the U.S. Navy's and U.S. Marine Corps'
oversight; and

-- Adequate-to-weak market position, resulting from a combination
of adequate physical condition, weak occupancy, and partial
exposure to environmental risk.

AMCC, the issuer, is a special-purpose entity organized in
accordance with S&P's criteria. It is an affiliate of Lend Lease,
which won the project contract through a competitive bid, and the
U.S. Navy through an even partnership. AMCC granted the trustee a
first-mortgage lien on the privatized military housing project,
authorized by the U.S. Congress. The project is subject to a
50-year ground lease with the department of defense. Lend Lease
operates several other S&P Global Ratings-rated projects, including
the Island Palm, Fort Hood, and Tierra Vista communities.

The stable outlook reflects S&P Global Ratings' expectation that
the project's operating cash flow during the two-year outlook will
likely remain relatively in line with audited fiscal 2021 financial
performance. Overall occupancy has begun to improve which has
somewhat offset, increases in certain expenses, such as contracted
labor and maintenance and repairs.



AUSTIN HOLDCO: S&P Affirms 'B' ICR, Outlook Stable
--------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating to Austin
HoldCo Inc.

S&P said, "We also affirmed our 'B+' issue-level, with '2' recovery
ratings on the company's first-lien debt, and our 'CCC+'
issue-level, with '6' recovery ratings on the unsecured notes.

"The stable outlook reflects our expectation for mid-teen
percentage revenue growth this fiscal year and for S&P Global
Ratings adjusted EBITDA margins to be sustained in at least the
mid-teens area over the next year.

"The 'B' issuer credit rating reflects our assessment of Virtusa's
financial sponsor ownership, relatively small scale within the
broader market environment, and its highly concentrated customer
base." These credit factors are partially offset by mid 20%
top-line growth year to date, strong relationships with customers
leading to upselling of services, and the overall favorable outlook
for digital transformation over the next few years.

Virtusa provides services across the entire spectrum of the IT
services lifecycle, generating roughly 56% of revenue from
application outsourcing and 44% of revenue from consulting
services, and three large end markets comprised of banking,
financial services, and insurance (56% of second quarter revenue);
communications and technology (21%); and health care (15%). The
company also services the media and information sector among other
sectors, and this represents 8% of revenue. Clients in these end
markets manage heavy on-premise workloads and Virtusa specializes
in bridging their legacy systems with highly specialized front-end
platforms. S&P expects IT spending by large banks to continue to
grow in the mid-single-digit-percent area longer term (noting that
banking, financial services, and insurance revenue growth has been
very strong this fiscal year to date--up 25%), driven by increasing
penetration of digital channels among customers. Although Virtusa
is susceptible to IT spending trends that can be cyclical, its
emphasis on digital transformation and process automation tends to
be more resilient. Digital mix of revenues has improved to 68% in
the second quarter of fiscal 2022, up 500 basis points (bps) from
the same period last year.

While Virtusa's top five clients account for about 40% of revenue,
the company's expansive project-based recurring revenue stream
leads to highly sticky customer relationships, as demonstrated by
the over 15-year average length among these top five clients.
Additionally, 97% of annual revenues come from existing customers
(as of the second quarter of fiscal 2022) as Virtusa focuses on
repeat business, thus providing revenue visibility and affording an
organic compound annual growth rate of 12.3% over the five years
ended March 2020. Due to the acceleration in the need for digital
solutions in 2021, S&P models revenue growth in the high teens
during this fiscal year.

Virtusa's S&P Global Ratings-adjusted EBITDA margins improved
driven by an improving digital revenue mix (which comes with higher
margins than nondigital revenue), greater offshore delivery mix,
and operational leverage as Virtusa's revenue scales up. For the
second quarter of fiscal 2022, Virtusa's adjusted EBITDA margins
were 17.3%, representing a sequential improvement of 50 bps from
the previous quarter. S&P expects some seasonal pressures related
to furloughs at client companies to slightly compress EBITDA
margins for the full year, but note these margins are better than
what S&P had initially forecasted.

S&P said, "Our assessment of Virtusa's financial risk profile is
currently capped due to the company's financial sponsor ownership
and the risk of re-leveraging events. We note that S&P Global
Ratings-adjusted leverage was elevated at the time of the leveraged
buyout--in the high-6x area-- and we have factored in the
assumption that credit cushion could be used for strategic
acquisitions or shareholder remuneration. A better financial risk
profile can be achieved by demonstrating a track record of
sustained leverage below 5x.

"Our stable outlook on Virtusa reflects our expectation that the
company can sustain organic revenue growth of at least high-teen
percentage revenue growth in fiscal 2022 (ending March 2022) and
high single-digit percentage revenue growth in 2023, supported by
customers' digital transformation initiatives. We also expect the
company to maintain EBITDA margins near the current level.

"We could lower the rating if sales decline due to poor
macroeconomic conditions, execution missteps lead to material
EBITDA margin compression, or if the company experiences material
customer losses, such that adjusted leverage exceeds the 7x area,
or free cash flow to debt reduces to the mid-single digits.
Additionally, should the company more aggressively issue debt,
whether to fund shareholder returns or for mergers and
acquisitions, resulting in leverage over the 7x area, we could also
lower the rating.

"We could raise the rating if the company demonstrates a commitment
to sustain adjusted leverage below 5x and free operating cash flow
(FOCF) to debt above 10% incorporating possible acquisition and
shareholder remunerations, while maintaining at least mid- to high
single-digit-percent revenue growth and stable EBITDA margins. We
would also need to expect the financial sponsor to maintain a
financial policy such that the risk of material re-leveraging of
the business is low."



AUTO-SWAGE PRODUCTS: Gets OK to Hire Thomas Industries as Appraiser
-------------------------------------------------------------------
Auto-Swage Products, Inc. received approval from the U.S.
Bankruptcy Court for the District of Connecticut to hire Thomas
Industries, Inc. to conduct an appraisal of personal properties
used to operate its business in Shelton, Conn.

The firm will receive a flat fee of $2,000.

As disclosed in court filings, Thomas Industries does not represent
interests adverse to the Debtor or its estate.

The firm can be reached through:

     Tom Gagliardi
     Thomas Industries, Inc.
     211 Industrial Court
     Wabasha, MN 55981
     Phone: (651) 565-3395
     Fax: (651) 565-2787

                     About Auto-Swage Products

Shelton, Conn.-based Auto-Swage Products, Inc. sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Conn. Case No.
21-50502) on Aug. 7, 2021, disclosing $626,883 in total assets and
$1,239,385 in total liabilities.  Judge Julie A. Manning oversees
the case.  Jeffrey M. Sklarz, Esq., at Green & Sklarz, LLC serves
as the Debtor's legal counsel.


AVNET INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Avnet, Inc.

Headquartered in Phoenix, Arizona, Avnet, Inc. distributes computer
products and semiconductors, as well as interconnect, passive, and
electromechanical components.



BIOLASE INC: Expects to Hold Annual Meeting on April 28
-------------------------------------------------------
BIOLASE, Inc. expects to hold its 2022 annual meeting of
stockholders on April 28, 2022.  Details regarding the annual
meeting will be specified in the forthcoming proxy statement
related to the annual meeting.

BIOLASE has set Dec. 18, 2021 as the deadline for the receipt of
proposals to be considered for inclusion in the company's proxy
statement for the annual meeting pursuant to Rule 14a-8 of the
Securities Exchange Act of 1934, as amended.  All stockholder
proposals submitted in accordance with Rule 14a-8 under the
Exchange Act must be directed to the attention of the Corporate
Secretary, BIOLASE, Inc., 27042 Towne Centre Drive, Suite 270,
Foothill Ranch, CA 92610.

For a stockholder to bring business before the annual meeting
outside of Rule 14a-8 or to nominate a director, the stockholder
must provide timely written notice to the company in accordance
with the Seventh Amended and Restated Bylaws of the company.
Because the annual meeting is being scheduled more than 30 days
prior to the first anniversary of the company's 2021 annual meeting
of stockholders, to be timely, a stockholder's notice shall be
delivered to the Corporate Secretary at the address set forth
above, no later than the close of business on the later of the 90th
day prior to such annual meeting or the 10th day following the day
on which public announcement of the date of such meeting is first
made by the company.  Accordingly, to be timely, such notice must
be delivered by Jan. 28, 2022.  All stockholder proposals and
director nominations must also comply with Delaware law, the rules
and regulations under the Exchange Act and the company's Bylaws.

                           About Biolase

BIOLASE -- http://www.biolase.com-- is a medical device company
that develops, manufactures, markets, and sells laser systems for
the dentistry and medicine industries.  BIOLASE's proprietary laser
products incorporate approximately 271 patented and 40
patent-pending technologies designed to provide biologically and
clinically superior performance with less pain and faster recovery
times.

Biolase reported a net loss of $16.83 million for the year ended
Dec. 31, 2020, compared to a net loss of $17.85 million for the
year ended Dec. 31, 2019.  As of June 30, 2021, the Company had
$61.25 million in total assets, $27.99 million in total
liabilities, and $33.26 million in total stockholders' equity.


BIOMARIN PHARMACEUTICAL: Egan-Jones Keeps BB- LC Sr. Unsec. Ratings
-------------------------------------------------------------------
Egan-Jones Ratings Company, on November 11, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
BioMarin Pharmaceutical Inc.

Headquartered in Novato, California, BioMarin Pharmaceutical Inc.
develops and commercializes therapeutic enzyme products.



BOEING CO: Egan-Jones Keeps BB LC Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on November 9, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by
Boeing Company.

Headquartered in Chicago, Illinois, Boeing Company, together with
its subsidiaries, develops, produces, and markets commercial jet
aircraft, as well as provides related support services to the
commercial airline industry worldwide.



BOSTON SCIENTIFIC: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
-------------------------------------------------------------------
Egan-Jones Ratings Company, on November 18, 2021, maintained its
'BB+' 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.



BOYD GAMING: Egan-Jones Hikes LC Senior Unsecured Ratings to B
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 22, 2021, upgraded the
local currency senior unsecured ratings on debt issued by Boyd
Gaming Corporation to B from B-.

Headquartered in Las Vegas, Nevada, Boyd Gaming Corporation owns
and operates several gaming properties throughout the United
States.



BRAZIL MINERALS: Appoints Stephen Petersen to Board of Directors
----------------------------------------------------------------
Stephen Petersen, CFA was unanimously elected as a new independent
director to fill a vacant seat on Brazil Minerals, Inc.'s Board of
Directors.

On Dec. 7, 2021, Brazil Minerals and Mr. Petersen signed a Board of
Director Agreement setting forth their responsibilities to each
other and Mr. Petersen's compensation for acting as a director.
Mr. Petersen will serve on the Audit Committee of the Board with
fellow independent directors, Ambassador Roger Noriega and
Cassiopeia Olson, Esq.

Mr. Petersen, 65, has over 40 years of experience in the capital
markets and investment management.  Since 2013, he has been a
managing director and member of the Investment Committee at Prio
Wealth, an independent investment management firm with over $3
billion in assets under management.  Previously, Mr. Petersen
served as senior vice president, Investments at Fidelity
Investments for approximately 32 years.  During his tenure at
Fidelity, Mr. Petersen served as a portfolio manager and group
leader of The Fidelity Management Trust Company and was responsible
for managing several equity income and balanced mutual funds such
as Fidelity Equity Income Fund (1993-2011), Fidelity Balanced Fund
(1996-1997), Fidelity VIP Equity-Income Fund (1997-2011), Fidelity
Puritan Fund (2000-2007), Fidelity Advisor Equity-Income Fund
(2009-2011), and Fidelity Equity-Income II (2009-2011).  He began
his career at Fidelity as an equity analyst.

Mr. Petersen received a B.B.A. in Finance and an M.S. in Finance
from the University of Wisconsin-Madison.  He serves on the Board
of the University of Wisconsin Foundation and chairs its Investment
Committee.  He also is co-chair of the Executive Committee for the
Catholic Schools Foundation Inner-City Scholarship Fund.  Mr.
Petersen is a chartered financial analyst.

                       About Brazil Minerals

Brazil Minerals, Inc., together with its subsidiaries, is a mineral
exploration company currently primarily focused on the development
of its two 100%-owned hard-rock lithium projects.  Its initial goal
is to be able to enter commercial production of spodumene
concentrate, a lithium bearing commodity.  Visit
http://www.brazil-minerals.comfor more information.

Brazil Minerals reported a net loss of $1.55 million for the year
ended Dec. 31, 2020, a net loss of $2.08 million for the year ended
Dec. 31, 2019, and a net loss of $1.85 million for the year ended
Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $1.61 million
in total assets, $1.19 million in total liabilities, and $420,747
in total stockholders' equity.

Lakewood, Colorado-based BF Borgers CPA PC, the Company's auditor
since 2015, issued a "going concern" qualification in its report
dated March 31, 2021, citing that the Company has suffered
recurring losses from operations and has a net capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.


BRINK'S COMPANY: Egan-Jones Keeps B+ LC Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 10, 2021, maintained its
'B+' local currency senior unsecured ratings on debt issued by
Brink's Company.

Headquartered in Richmond, Virginia, Brink's Company provides
security services globally.



BVI HOLDINGS: S&P Cuts ICR to 'CCC+' on Deteriorating Liquidity
---------------------------------------------------------------
S&P Global Ratings lowered its long-term issuer credit rating on
BVI Holdings Mayfair to 'CCC+' from 'B-'. The outlook is negative.
S&P also lowered its issue-level rating on its first-lien credit
facility to 'CCC+' from 'B-'. The recovery ratings are unchanged.

S&P's downgrade reflects elevated leverage and deteriorating
liquidity due to operating headwinds, which it expects could
persist into 2022. BVI Holdings Mayfair Ltd.'s gross profit dropped
by over 600 basis points in the third quarter of 2021 compared with
the second quarter of 2021, stemming from various operating
headwinds, including COVID-19-related manufacturing inefficiencies,
plant closures, surging raw material prices, and freight costs.

In addition, the company's non-core charges increased to about
$20.9 million from $8.8 million in the first quarter of 2021 and
$12.8 million in the second quarter of 2021, stemming from high
business development expenses and an increase in charges related to
European Union medical device regulation, resulting in a free cash
flow deficit of about $18 million in the quarter.

BVI's $10 million investment in BeyeOnics Vision further affected
the company's cash flows. These factors resulted in an outflow of
$28 million in the quarter, partially funded by a $15 million draw
on the company's revolving credit facility. S&P said, "Although we
believe that a large part of the third quarter outflow is
transitory (i.e. business development-related charges), we revised
our S&P Global Ratings-adjusted EBITDA forecast downward for 2022
based on certain factors that we believe will likely persist."

S&P said, "We believe the operating headwinds (i.e. wage and raw
materials inflation, elevated freight costs, COVID-19-related
manufacturing inefficiencies) will continue into 2022 and, absent
significant mitigation from the company, operating margins will
continue to be depressed compared to pre-COVID-19 levels, in the
18%-20% range (including about $16 million investment in Vitreq,
similar to 2021).

"We believe the company's leverage will remain elevated in the
first half of 2022, potentially leading to a covenant violation and
strained liquidity if not addressed.The S&P Global Ratings-adjusted
leverage at the end of the third quarter of 2021 has increased to
about 17x, significantly above our previous expectations. In our
view, elevated leverage, combined with the persistent high cash
flow deficits, could lead to an unsustainable capital structure
absent liquidity-enhancing measures.

"The company's covenant leverage in the third quarter of 2021 was
8.65x, above the springing covenant threshold of 8.6x. The $15
million draw on the revolver in the third quarter was below 35% of
the total availability, and thus the covenant was not tested.
However, given our estimate of a free cash flow deficit and the $15
million earn-out payment related to the company's previous
acquisition expected to be paid in the fourth quarter of 2021, we
forecast the draw on the revolver will increase to about $40
million by the end of 2021, above the 35% threshold.

"We anticipate that the company will be able to meet the covenant
in the fourth quarter of 2021 by a thin margin, but there is a risk
to this scenario. In addition, we forecast that, due to the
elevated leverage, the company may lose access to the revolver and
face a covenant breach in the first half of 2022. Thus, we now view
the company's liquidity as less than adequate.

"We believe BVI's existing products portfolio has good growth
prospects, and we expect product demand to remain healthy, but the
pandemic is still a key risk.  We believe the company's portfolio
of differentiated tools for ophthalmology procedures is
well-positioned in the market. We also believe the demand for the
company's products is healthy and will continue its gradual
recovery from COVID-19, reflecting the importance of cataract
procedures for patients' quality of life. We estimate the company's
sales will continue to recover and expect positive mid-to-high
single-digit growth in 2022.

"At the same time, the ongoing effects of the pandemic remains a
risk factor for BVI's operating performance. Although we don't
expect the imposition of additional country-wide stay-at-home
orders, new COVID-19 variants and lingering patient fears about
entering health care facilities could depress the company's sales
volume in 2022.

"The negative outlook indicates the potential for a further
downgrade if we believed the company would face a covenant breach
and potential liquidity shortfall in the coming quarters.

"We could lower our rating on BVI if we perceived a higher
likelihood of a covenant breach over the coming quarters or if
liquidity tightened further due to operating underperformance or
unexpected merger and acquisition-related or other outflows.

"We could revise the outlook to stable if the company improved its
liquidity position, and we believed that it would maintain access
to its revolver and stay in compliance with covenants."

In addition to improved liquidity, an upgrade to 'B-' would entail
an improvement in the company's operating results leading to a
reduction in its S&P Global Ratings-adjusted leverage to below 9x
and its cash flow generation becoming breakeven or positive.



CALIFORNIA INDEPENDENT: Gets Court Approval to Hire Special Counsel
-------------------------------------------------------------------
California Independent Petroleum Association received approval from
the U.S. Bankruptcy Court for the Eastern District of California to
employ Manatt, Phelps & Phillips, LLP as its special counsel.

The firm will continue to represent the Debtor's interests in the
following cases:

  -- Vaquero Energy Inc., et al. v. County of Kern, et al., Kern
County Superior Court Case No. BCV-15-101645-GP, consolidated with
Case Nos. BCV-15-101666, BCV-15-101679, BCV-21-100533 and
BCV21-100536;

  -- Center for Biological Diversity v. CalGEM, Alameda County
Superior Court Case No. RG-21090952; and

  -- Western States Petroleum Association, et al. v. CA Dept. of
Conservation Division of Oil, Gas, and Geothermal Resources, et
al., Kern County Superior Court Case No. BCV-17-100128-TSC.

The professionals expected to be primarily responsible for
providing services to the Debtor and their hourly rates are:

     Sigrid Waggener   Partner   $810 per hour
     David Moran       Partner   $870 per hour
     Craig Moyer       Partner   $1,175 per hour

Sigrid Waggener, Esq., at Manatt, Phelps & Phillips, disclosed in a
court filing that her firm neither holds nor represents any
interest adverse to the Debtor or its estate.

The firm can be reached through:

     Sigrid Waggener, Esq.
     Manatt, Phelps & Phillips, LLP
     2049 Century Park East, Suite 1700
     Los Angeles, CA 90067
     Phone: 310-312-4000
     Fax: 310-312-4224
     Email: swaggener@manatt.com

                             About CIPA

California Independent Petroleum Association (CIPA) -- www.cipa.org
-- is a non-profit, non-partisan trade association representing
approximately 500 independent crude oil and natural gas producers,
royalty owners, and service and supply companies operating in
California.

CIPA filed a petition for Chapter 11 protection (Bankr. E.D. Calif.
Case No. 21-23169) on Sept. 5, 2021, listing $2,097,356 in assets
and $1,194,070 in liabilities.  CIPA CEO Rock Zierman signed the
petition.  

Judge Christopher D. Jaime oversees the case.  

Ian S. Landsberg, Esq., at Sklar Kirsh, LLP and Manatt, Phelps &
Phillips, LLP serve as the Debtor's bankruptcy counsel and special
counsel, respectively.


CANADIAN UTILITIES: Egan-Jones Hikes LC Sr. Unsecured Ratings to BB
-------------------------------------------------------------------
Egan-Jones Ratings Company, on November 26, 2021, upgraded the
local currency senior unsecured ratings on debt issued by Canadian
Utilities Limited to BB from BBB.

Headquartered in Calgary, Canada, Canadian Utilities Limited
conducts operations in electrical utility services, independent
power production, and retail gas and electricity marketing.



CARPENTER TECHNOLOGIES: Egan-Jones Keeps BB- LC Sr. Unsec. Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 10, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
Carpenter Technology Corporation.

Headquartered in Philadelphia, Pennsylvania, Carpenter Technology
Corporation manufactures, fabricates, and distributes stainless
steels, titanium, and specialty metal alloys.



CARVER BANCORP: Richard Muskus Resigns as Senior VP, CRO
--------------------------------------------------------
Richard Muskus resigned as senior vice president and chief revenue
officer of Carver Bancorp, Inc. to pursue another opportunity,
effective on Dec. 24, 2021. Mr. Muskus has no disagreements with
the company.

                       About Carver Bancorp

Headquartered in New York, Carver Bancorp, Inc., is the holding
company for Carver Federal Savings Bank, a federally chartered
savings bank.  The Company conducts business as a unitary savings
and loan holding company, and the principal business of the Company
consists of the operation of its wholly-owned subsidiary, Carver
Federal.  Carver Federal was founded in 1948 to serve
African-American communities whose residents, businesses and
institutions had limited access to mainstream financial services.
The Bank remains headquartered in Harlem, and predominantly all of
its seven branches and four stand-alone 24/7 ATM centers are
located in low- to moderate-income neighborhoods.

Carver Bancorp reported a net loss of $3.89 million for the year
ended March 31, 2021, compared to a net loss of $5.42 million for
the year ended March 31, 2020.  As of Sept. 30, 2021, the Company
had $706.87 million in total assets, $650.66 million in total
liabilities, and $56.22 million in total equity.


CENTURY ALUMINUM: Appoints Jennifer Bush as New Board Member
------------------------------------------------------------
Century Aluminum Company's Board of Directors increased the size of
the Board from five to six members on Dec. 6, 2021 and appointed
Jennifer Bush as an independent director effective immediately with
a term expiring at Century's annual meeting of stockholders in
2022.

Ms. Bush has been with Cummins Inc. since 1997 and has been serving
as the vice president, Cummins Sales and Service, North America
since 2017.  Ms. Bush leads the North America distribution
business, overseeing a $5 billion segment with more than 250
locations and 9,000 employees.

"Century is pleased to announce the addition of Ms. Jennifer Bush
to the Board.  Ms. Bush's expertise and experience in industrial
settings focused on safety and operational excellence aligns well
with Century's core values.  Ms. Bush's leadership will be
invaluable to Century as we sustainably grow our business,"
commented Andrew Michelmore, Chairman of the Board.

Among numerous strong leadership characteristics, Ms. Bush brings
25 years of experience of global P&L, commercial and operational
leadership in industrial businesses to the Board along with a
strong commitment to health, safety, and sustainability.  Ms.
Bush's strategic and operational acumen are an asset to Century as
well as her strength as a leader who has embedded sustainability
into her business strategy.  Ms. Bush completed her ONC and HNC in
Mechanical Engineering at Wirral Metropolitan College (United
Kingdom) and holds her MBA in Marketing from University of
Leicester (United Kingdom).

Ms. Bush will be compensated consistent with the Company's
compensation program for non-employee directors.  Under the terms
of the Company's non-employee director compensation program, upon
her election to the Board, Ms. Bush received an award of 7,841
time-vesting share units, representing a pro rata portion of the
value of the non-employee directors' annual time-vesting share unit
award.

                  About Century Aluminum Company

Century Aluminum Company -- http://www.centuryaluminum.com-- is a
global producer of primary aluminum and operates aluminum reduction
facilities, or "smelters," in the United States and Iceland.

Century Aluminum reported a net loss of $123.3 million for the year
ended Dec. 31, 2020, a net loss of $80.8 million for the year ended
Dec. 31, 2019, and a net loss of $66.2 million for the year ended
Dec. 31, 2018.  As of Sept. 30, 2021, the Company had $1.49 billion
in total assets, $515.5 million in total current liabilities,
$653.5 million in total noncurrent liabilities, and $320.2 million
in total shareholders' equity.


CHART INDUSTRIES: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on October 28, 2021, maintained its
'BB+' local currency senior unsecured ratings on debt issued by
Chart Industries, Inc.

Headquartered in Ball Ground, Georgia, Chart Industries, Inc.
operates as a global manufacturer of equipment used in the
production, storage, and end-use of hydrocarbon and industrial
gases.



CHENIERE ENERGY: Egan-Jones Cuts Senior Unsecured Ratings to CCC+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 30, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Cheniere Energy, Inc. to CCC+ from B. EJR also
upgraded the rating on commercial paper issued by the Company to B
from A3.

Headquartered in Houston, Texas, Cheniere Energy, Inc. is an energy
company focused on LNG-related businesses.



CHIDO INC: Amends El Paso City Claims; Plan Hearing Jan. 13, 2022
-----------------------------------------------------------------
Chido Incorporated submitted a First Amended Small Business Plan of
Reorganization dated Dec. 07, 2021.

Chido owns two side-by-side tracts of acreage. The land with most
of the store on it, is valued (land and building together) at
$492,743.00. The land with only a small part of the store on it, is
valued, land and building together, at $92,333.00. There are ad
valorem tax liens on these two properties, for $55,763.69 and
$3,031.16 respectively for years 2019-2021.

There is another estimated tax lien for $3,440.89 for 2021 personal
property. A tax lien arises on January 1 of each year by operation
of law, on every taxable owner's property. The 2019 tax claim is
$16,497.63, the 2020 tax claim is $23,409.54, and the 2021 tax
claim is $22,328.57. All years are to be paid through this Plan.
Chido will be paying its year 2022 and later years' ad valorem
taxes directly, on or before January 31 of each ensuing year.

Class 1 pertains to the allowed secured claim of the City of El
Paso (and for those taxing entity which the City of El Paso
collects ad valorem taxes)in the amount of $62,235.74 shall be paid
through equal, consecutive monthly installments with the first
payment being made on the first day of the first full month
following the Effective Date amortized over a period not to exceed
60 months from the Petition Date. Post-petition interest will
accrue on that portion of the City of El Paso claim for tax years
2020 and prior at the rate of 12% per annum from the Petition Date
until the taxes are paid in full. That portion of the City of El
Paso claim for tax year 2021 shall accrue statutory interest at the
rate of 12% per annum from February 1, 2022 until the total tax
debt is paid in full.

In the event the Debtor sells, conveys or transfers any of the
properties which are the collateral of the City of El Paso claim or
post confirmation tax debt, the Debtor shall remit such sales
proceeds first to the City of El Paso to be applied to the City of
El Paso tax debt incident to any such property/tax account sold,
conveyed or transferred and such proceeds shall be disbursed by the
closing agent at the time of closing prior to any disbursement of
the sale proceeds to any other person or entity.

This Plan shall reach its conclusion in the 60th month after
Confirmation Effective Date. General unsecured creditors' estimated
recovery percentage is 100% of the allowed amounts of their
claims.

There are certain assumptions underlying the Projections of ability
to make Plan payments. These are:

     * That Chido's store revenues will return to, and stay at,
pre-Covid 19 pandemic levels.

     * That food and beverages prices and wages remain stable.

     * That Chido is able to keep the swap meet in operation and
collect as much as $10.00 each weekend day, for up to 50 stall
rentals.

It is apparent that Chido by itself does not have sufficient cash
flow on a year-round basis to repay its creditors in full. Mrs.
Lopez intends to supplement the cash flow with contributions from
her personal savings and social security income.

The Bankruptcy Court has scheduled January 13, 2022 at 10:00 a.m.
as the hearing to confirm the Plan. Objections to the confirmation
of the Plan must be filed on January 4, 2022 at 5:00 p.m.

A full-text copy of the First Amended Plan of Reorganization dated
Dec. 7, 2021, is available at https://bit.ly/3yed62f from
PacerMonitor.com at no charge.

Attorney for the Debtor:

     E.P. Bud Kirk, Esq.
     LAW OFFICE OF E.P. BUD KIRK
     600 Sunland Park Drive, Suite 400
     El Paso, TX 79912
     Tel: (915) 584-3773
     Fax: (915) 581-3452
     E-mail: budkirk@aol.com

                       About Chido, Inc.

Chido, Inc. filed its voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Tex. Case No. 21-30449) on
June 4, 2021, listing $100,001 to $500,000 in assets and $50,000 in
liabilities.  E. P. Bud Kirk serves as the Debtor's attorney.


CLEARDAY INC: Signs Stock Trading Plan With CEO
-----------------------------------------------
James T. Walesa, the chairman and chief executive officer of
Clearday, Inc., entered into a pre-arranged stock trading plan to
purchase shares of the company's common stock, par value $0.001 per
share, in accordance with Rule 10b5-1 of the Securities Exchange
Act of 1934, as amended, and the company's insider trading policy.


Rule 10b5-1 permits a public company's directors and executive
officers to adopt written, pre-arranged plans for trading in the
company's securities under specified conditions and for specified
periods of time when such insiders are not in possession of
material, non-public information about the company.

The trading plan entered into by Mr. Walesa authorizes a
broker-dealer to purchase on his behalf up to $50,000 of Clearday's
common stock on the open market or otherwise at prevailing market
prices, subject to the maximum price threshold specified in the
trading plan, until Jan. 31, 2022 or after a total number of shares
of the common stock equal to the purchase amount have been
purchased.  In accordance with Rule 10b5-1 and the terms of the
trading plan, Mr. Walesa has no discretion or control over the
timing or effectuation of purchases of the common stock that are
made pursuant to the trading plan.

Mr. Walesa currently beneficially owns 1,004,863 shares of the
common stock, including convertible securities that may be
exchanged for shares of the common stock.  His combined ownership
of 2,009,654 securities, which represents approximately 13.5% of
the total shares of the company's common stock as of Sept. 30,
2021.

The transactions executed in accordance with the trading plan will
be reported to the Securities and Exchange Commission through Form
4 filings pursuant to Section 16 of the Exchange Act and in
accordance with applicable securities laws, rules, and regulations.
Except as required by law, Clearday does not undertake to report
on specific Rule 10b5-1 trading plans that may be adopted by
officers, directors, or other insiders of the company in the future
or to report any modifications or termination of any publicly
announced trading plan.

                          About Clearday

Clearday (fka Superconductor Technologies, Inc.) is an innovative
non-acute longevity health care services company with a modern,
hopeful vision for making high quality care options more
accessible, affordable, and empowering for older Americans and
those who love and care for them.  Clearday has
decade-longexperience in non-acute longevity care through its
subsidiary
Memory Care America, which operates highly rated residential memory
care communities in four U.S. states.  Clearday at Home -- its
digital service -- brings Clearday to the intersection
oftelehealth, Software-as-a-Service (SaaS), and subscription-based
content.

Superconductor reported a net loss of $2.96 million in 2020
following a net loss of $9.23 million in 2019.  As of Sept. 30,
2021, the Company had $51.65 million in total assets, $68.92
million in total liabilities, $15.13 million in mezzanine equity,
and a total deficit of $32.41 million.

Los Angeles, CA-based Marcum LLP, the Company's auditor since 2009,
issued a "going concern" qualification in its report dated March
31, 2021, citing that the Company has a significant working capital
deficiency, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain is operations.
These conditions raise substantial doubt about the Company's
ability to continue as a going concern.


CLEVELAND-CLIFFS INC: Egan-Jones Keeps B+ LC Sr. Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 5, 2021 maintained its 'B+'
local currency senior unsecured ratings on debt issued by
Cleveland-Cliffs Inc.

Headquartered in Cleveland, Ohio, Cleveland-Cliffs Inc.
manufactures custom-made pellets and hot briquetted iron (HBI),
flat-rolled carbon steel, stainless, electrical, plate, tinplate
and long steel products, as well as carbon and stainless steel
tubing, hot and cold stamping and tooling.



CMS ENERGY: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 17, 2021, maintained its
'BB+' local currency senior unsecured ratings on debt issued by CMS
Energy Corporation.

Headquartered in Jackson, Michigan, CMS Energy Corporation is an
energy company.



CNX RESOURCES: Egan-Jones Keeps B LC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on November 22, 2021, maintained its
'B' local currency senior unsecured ratings on debt issued by CNX
Resources Corporation.

Headquartered in Canonsburg, Pennsylvania, CNX Resources
Corporation operates as a natural gas exploration and production
company.



COALSON ENTERPRISES: May Use Commercial Credit's Cash Collateral
----------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Virginia,
Richmond Division, has authorized Coalson Enterprises Corporation
to use the cash collateral of Commercial Credit Group Inc. on an
interim basis in accordance with the budget.

CCG financed the Debtor's purchase of equipment.  The loan is
evidenced by a note agreement entered into by the Debtor and CCG on
December 4, 2020, which provided that the financing would be
secured by a first priority security interest in the Equipment and
the Debtor would remit one installment payment of $17,736 and 52
monthly payments of $8,868 to CCG in repayment of the Note. CCG has
also recorded a UCC-1 with the State Corporation Commission of
Virginia, perfecting its security interest in the Equipment. As of
the Petition Date, the Debtor was in arrears on payments due to CCG
in the amount of $39,976.

As part of the agreement between the parties, the Debtor will
maintain the regular monthly payments due to CCG under the Note, as
set forth therein and the Motion, and will treat the claim of CCG
as secured in any plan filed by the Debtor, up to the value of the
Equipment.

The Debtor has acknowledged that (i) the Note constitutes a legal,
valid and binding obligation of Debtor in the amount of $363,177 as
of September 28, 2021, (ii) the Debtor has no claims, set-offs or
defenses with respect to the indebtedness and security interests
evidenced by the Note, (iii) CCG's pre-petition security interests
in the Collateral are valid, properly perfected security interests,
and are unavoidable and indefeasible in this bankruptcy proceeding
or otherwise, and (iv) the indebtedness is secured by the Equipment
as of September 28, 2021.

The Debtor is permitted to continue to use in the ordinary course
of its business the following equipment, which is subject to a
properly perfected security interest in favor of CCG securing a
prepetition obligation:

     a. 2020 Link-Belt 250X4/Excavator, located at jobsite of the
Debtor;

     b. FRD Furukawa Hydraulic Coupler, located at jobsite of the
Debtor;

     c. Strickland Excavator Thumb, located at jobsite of the
Debtor;

     d. Rockland Excavator Bucket, located at jobsite of the
Debtor;

     e. 2019 Bomag  BW211D-5/Single Drum Roller, located at jobsite
of the Debtor; and

     f. 2020 Bomag BMP 8500/Compactor, located at jobsite of the
Debtor.

The Debtor will pay $8,868 per month within three business days
after the entry of the Order and on the 15th day of each month
thereafter, as adequate protection to CCG of its interest in the
Collateral, with the same priority in the Debtor's post-petition
collateral, and proceeds thereof, that CCG held in the Debtor's
pre-petition collateral.

The Debtor is authorized to make additional monthly payments to
CCG, up to $4,000 per month, for four months, by the 23rd day of
each month, on account of prepetition past due amount owed to CCG
by the Debtor, which amount was $39,976, which payments CCG will
credit to the indebtedness due under the Note, and with the balance
of the pre-petition past due amount owed to CCG to be addressed in
the plan of reorganization to be filed by the Debtor.

These events constitute an "Event of Default:"

     a. The Debtor's failure to timely satisfy, post-petition, any
term or condition of this Consent Order or the Note.

     b. The appointment of trustee or examiner (other than a
Subchapter V trustee) under Chapter 11 of the Code without the
consent of CCG.

     c. The Debtor's sale or encumbrance of any or all of the
Collateral, without the prior written consent of CCG.

     d. The Debtor's Chapter 11 proceeding is converted to a
Chapter 7 proceeding or dismissed.

     e. The Debtor's business operations materially change such
that the Debtor is no longer able to make the monthly payments set
forth herein or the Equipment is subject to use which could result
in a loss that would not be covered under Debtor's insurance
policy.

     f. Insurance required under the Note is deemed inadequate,
allowed to lapse by the Debtor, or is otherwise terminated.

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

               About Coalson Enterprises Corporation

Glen Allen, Va.-based Coalson Enterprises Corporation is a
privately held company in the residential building construction
industry.

Coalson Enterprises filed a petition for Chapter 11 protection
(Bankr. E.D. Va. Case No. 21-32920) on Sept. 28, 2021, listing
$1,523,415 in assets and $3,709,029 in liabilities. John J.
Coalson, Jr., president, signed the petition.  

Judge Keith L. Phillips oversees the case.

The Debtor tapped Nisha R. Patel, Esq., at Dunlap Law, PLC and
Kelly M. Barnhart, Esq., at Roussos & Barnhart, PLC as bankruptcy
counsel; Silver & Brown, PC and Joe B. Lamb, Jr., Esq., as special
counsel; and Advisor Financial Services, Inc. as accountant.



COEUR MINING: Egan-Jones Hikes LC Senior Unsecured Ratings to BB
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 9, 2021, upgraded the local
currency senior unsecured ratings on debt issued by Coeur Mining,
Inc. to BB from BB-.

Headquartered in Chicago, Illinois, Coeur Mining, Inc. operates as
a mining company.



COLUMBUS MCKINNON: Egan-Jones Keeps BB- Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Columbus McKinnon Corporation.

Headquartered in Getzville, New York, Columbus McKinnon Corporation
of New York designs, manufactures, and distributes a variety of
material handling, lifting, and positioning products. 



COMMUNITY HEALTH: Ben Fordham to Retire in February 2022
--------------------------------------------------------
Ben Fordham, executive vice president, general counsel and
assistant secretary of Community Health Systems, Inc., will retire
at the end of February 2022.  

Fordham joined the Company in 2007 and has served as general
counsel and assistant secretary to the Board of Directors since
early 2017.  Upon his retirement, Fordham is expected to enter into
a consulting agreement with the Company under which he will advise
the Company's management team on legal matters as requested by the
Company's chief executive officer.

Justin D. Pitt, currently senior vice president and chief
litigation counsel, will be appointed general counsel upon
Fordham's retirement.  Pitt joined the Company in 2009 and now
serves as primary counsel for litigation, managed care,
reimbursement and other legal matters, and also oversees the
operations of the legal and government relations departments.

Commenting on the announcement Tim L. Hingtgen, chief executive
officer of Community Health Systems, Inc., said, "Ben is a
brilliant legal strategist who has provided expert counsel over 14
years of service to Community Health Systems.  His deep knowledge
of the law, sound judgment, and commitment to integrity and ethical
operations have helped guide our organization through significant
changes in our industry, major shifts in health policy, complex
legal matters, and transactions that have reshaped our portfolio.
Ben has cultivated an excellent team of in-house lawyers and has
collaborated closely with Justin for many years, ensuring a smooth
and effective transition of leadership.  We look forward to wishing
Ben well in his retirement and to thanking him for being a
collaborative, consistent leader for our Company."

Hingtgen added, "Community Health Systems will be in good hands
with Justin at the helm of our legal department.  Justin is an
exceptional attorney who is highly regarded by our Board of
Directors, management team, and colleagues across the organization.
He is an energetic and influential leader who already has spent
more than a decade managing legal matters for our company and who
has developed a keen understanding of our business objectives and
vision for the future.  Justin also is a community leader who
serves on the boards of non-profit organizations and a tireless
champion of promoting diversity and advancing health equity.  We
are pleased that we will continue to benefit from Justin's
expertise as he assumes the role of General Counsel next year."

Prior to joining Community Health Systems, Pitt spent several years
in private practice as a litigator and lobbyist to the Tennessee
General Assembly.  Pitt serves as a member of the American Health
Lawyers Association and on the Federation of American Hospitals'
Medicaid and Managed Care Committee.  Pitt is a Fellow of the
Nashville Health Care Council and a member of the Leaders Council
of the Legal Services Corporation, the largest funder of civil
legal aid for low-income Americans in the United States.  Pitt also
serves on the boards of non-profit organizations including One
Willco and The Village at Glencliff, which provides medical respite
and bridge housing for those experiencing homelessness.  Pitt
received his undergraduate degree, cum laude, from Carson Newman
College and his law degree, Order of the Coif, from Washington
University in St. Louis, where he was a William Webster Fellow.

Fordham's retirement will culminate a distinguished legal career
spanning nearly 45 years.  Before joining Community Health Systems,
Fordham spent three decades in private practice specializing in
litigation, mergers and acquisitions, general business and health
law.  He joined Community Health Systems as vice president and
senior litigation counsel in 2007, was promoted to chief litigation
counsel in 2011, senior vice president in 2014, and executive vice
president and General Counsel in 2017.  Fordham received his
undergraduate degree, magna cum laude, from Duke University while
attending on a football scholarship.  He received his law degree
from Vanderbilt University where he was a Patrick Wilson Merit
Scholar.

                About Community Health Systems Inc.

Community Health Systems, Inc. -- http://www.chs.net-- is publicly
traded hospital company and an operator of general acute care
hospitals in communities across the country.  On Oct. 1, 2021,
Tyler Memorial Hospital in Tunkhannock, Pennsylvania, which
previously offered inpatient care and surgical services as a
stand-alone acute care hospital, began operating as a campus of
Regional Hospital of Scranton, in Scranton, Pennsylvania, offering
emergency room and outpatient services such as primary care,
laboratory and imaging. After giving effect to this change, the
Company, through its subsidiaries, owns or leases 83 affiliated
hospitals in 16 states with an aggregate of approximately 13,000
licensed beds. The Company's headquarters are located in Franklin,
Tennessee, a suburb south of Nashville. Shares in Community Health
Systems, Inc. are traded on the New York Stock Exchange under the
symbol "CYH."

As of Sept. 30, 2021, the Company had $15.67 billion in total
assets, $16.67 billion in total liabilities, $493 million in
redeemable noncontrolling interests in equity of consolidated
subsidiaries, and a total stockholders' deficit of $1.49 billion.

                            *    *    *

As reported by the TCR on Dec. 29, 2020, S&P Global Ratings raised
its issuer credit rating on Community Health Systems Inc. to 'CCC+'
from 'SD' (selective default).  S&P said, "The stable outlook
reflects our view that the company has reduced its debt, and
improved its operations and cash flow such that its debt is now
more manageable; however, we believe risks to the long-term
sustainability of the capital structure remain, especially given
ongoing uncertainty stemming from the coronavirus pandemic."

In November 2020, Fitch Ratings affirmed the Long-Term Issuer
Default Ratings (IDR) of Community Health Systems, Inc. (CHS) and
subsidiary CHS/Community Health Systems, Inc. at 'CCC'.


COMMUNITY HEALTH: Longtime Board Member Julia North Passes Away
---------------------------------------------------------------
Julia B. North, Community Health Systems, Inc.'s lead director and
a longtime member of the Board of Directors, passed away on Dec. 9,
2021.  Ms. North served as a member of the Company's Board of
Directors since 2004.

Wayne T. Smith, executive chairman of the Community Health Systems,
Inc. Board of Directors, said, "It is with tremendous sadness that
we mourn the loss of our dear friend and fellow Board member, Judi
North.  During the 17 years that she served on our Board, Judi's
leadership, wisdom and influence made her a guiding force for our
Board and our organization.  Judi loved and supported our mission
of providing quality healthcare for patients across the country and
never lost sight of that most important purpose.  She always upheld
our values of operating with integrity and accountability.  She
supported our leadership team and inspired excellence at every
level.  Our entire company is grateful for Judi's many years of
service.  She will be greatly missed by all of us, her family, and
everyone who knew her."

                About Community Health Systems Inc.

Community Health Systems, Inc. -- http://www.chs.net-- is publicly
traded hospital company and an operator of general acute care
hospitals in communities across the country.  On Oct. 1, 2021,
Tyler Memorial Hospital in Tunkhannock, Pennsylvania, which
previously offered inpatient care and surgical services as a
stand-alone acute care hospital, began operating as a campus of
Regional Hospital of Scranton, in Scranton, Pennsylvania, offering
emergency room and outpatient services such as primary care,
laboratory and imaging.  After giving effect to this change, the
Company, through its subsidiaries, owns or leases 83 affiliated
hospitals in 16 states with an aggregate of approximately 13,000
licensed beds. The Company's headquarters are located in Franklin,
Tennessee, a suburb south of Nashville. Shares in Community Health
Systems, Inc. are traded on the New York Stock Exchange under the
symbol "CYH."

As of Sept. 30, 2021, the Company had $15.67 billion in total
assets, $16.67 billion in total liabilities, $493 million in
redeemable noncontrolling interests in equity of consolidated
subsidiaries, and a total stockholders' deficit of $1.49 billion.

                            *    *    *

As reported by the TCR on Dec. 29, 2020, S&P Global Ratings raised
its issuer credit rating on Community Health Systems Inc. to 'CCC+'
from 'SD' (selective default). S&P said, "The stable outlook
reflects our view that the company has reduced its debt, and
improved its operations and cash flow such that its debt is now
more manageable; however, we believe risks to the long-term
sustainability of the capital structure remain, especially given
ongoing uncertainty stemming from the coronavirus pandemic."

In November 2020, Fitch Ratings affirmed the Long-Term Issuer
Default Ratings (IDR) of Community Health Systems, Inc. (CHS) and
subsidiary CHS/Community Health Systems, Inc. at 'CCC'.


CONSOLIDATED COMMUNICATIONS: Egan-Jones Keeps B- LC Unsec. Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 23, 2021, maintained its
'B-' local currency senior unsecured ratings on debt issued by
Consolidated Communications Holdings, Inc. EJR also maintained its
'B' rating on commercial paper issued by the Company.

Headquartered in Mattoon, Illinois, Consolidated Communications
Holdings, Inc. offers telecommunications services.




CONTINENTAL COUNTRY: Taps Colliers International as Consultant
--------------------------------------------------------------
Continental Country Club, Inc. received approval from the U.S.
Bankruptcy Court for the District of Arizona to employ Colliers
International as its price opinion consultant and expert witness.

The Debtor is a non-profit homeowners association responsible for
enforcing the deed restrictions for the Continental Country Club &
Estates development in Flagstaff, Ariz., which includes a golf
course and clubhouse facility.

The Debtor requires a price opinion consultant to support testimony
by the Debtor or its experts that may be required at the hearing on
confirmation of its plan of reorganization.

Colliers will charge $3,000 for the broker's price opinion, which
will include a market overview, explanation of pricing terms and
applications, and pricing for the Golf Club in the event of a
liquidation sale.

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

The firm can be reached through:

     Keith Cubba
     Golf Course Advisory Services
     Colliers International
     3960 Howard Hughes Parkway, Suite 150
     Las Vegas, NV 89169
     Main: +1 702 836 3733
     Email: Keith.cubba@colliers.com

                  About Continental Country Club

Continental Country Club filed a Chapter 11 bankruptcy petition
(Bankr. D. Ariz. Case No. 21-00956) on Feb. 9, 2021.  At the time
of the filing, the Debtor listed as much as $10 million in both
assets and liabilities.

Judge Edward P. Ballinger Jr. oversees the case.

The Debtor tapped Engelman Berger, P.C. as its bankruptcy counsel,
and Krupnik & Speas, PLLC and Warner Angle Hallam Jackson &
Formanek PLC as its special counsel.


CONTINENTAL RESOURCES: Egan-Jones Keeps BB Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Continental Resources, Inc.

Headquartered in Oklahoma City, Oklahoma, Continental Resources,
Inc., based in Oklahoma City, is focused on the exploration and
production of on-shore oil-prone plays in the United States.



CONVERGEONE HOLDINGS: $150MM Add-on No Impact on Moody's B3 CFR
---------------------------------------------------------------
Moody's Investors Service said ConvergeOne Holdings, Inc.'s
proposed $150 million add-on to its existing senior secured first
lien term loan (currently $936 million outstanding) with proceeds
earmarked to fund two pending acquisitions is a negative credit
development. While these asset purchases expand ConvergeOne's suite
of product and service offerings and moderately bolster overall
scale, the incremental debt issuance will result in a 10% increase
in total adjusted debt and raise the company's pro forma LTM
debt/EBITDA (Moody's adjusted) by 0.3x to nearly 7.5x (based on
partial pro forma adjustments for ConvergeOne's anticipated
synergies related to the acquisitions).

However, despite the modestly negative credit impact of these
transactions, Moody's expects the company's sales and EBITDA to
expand at a mid-single digit pace (on an organic basis) over the
next 12-18 months, fueling ConvergeOne's moderate deleveraging
during this time frame and comfortably positioning the issuer
within the B3 rating category. Therefore, the B3 corporate family
rating ("CFR") and stable outlook are not affected at this time.
All other ratings, including the B3-PD probability of default
rating, the B2 senior secured first lien bank loan ratings, and the
Caa2 senior secured second lien bank loan ratings also remain
unchanged.

ConvergeOne, owned by affiliates of CVC Capital Partners following
an LBO in late 2018, is a provider of integrated communications
solutions and managed services. Moody's expect the company to
generate sales (pro forma for the pending acquisitions)
approximating $1.7 billion in 2022.


COSMOS HOLDINGS: Converts $750K Note Issued to CEO Into Equity
--------------------------------------------------------------
On Dec. 8, 2021 the remaining $750,000 balance of the $2,000,000
note originally issued to Grigorios Siokas, chief executive officer
of Cosmos Holdings Inc., was converted into shares of the company's
common stock.  

In addition, the company has entered in a securities purchase
agreement to sell $5,000,000 worth of Series A preferred stock to a
private investor.  That sale is expected to close upon approval of
the company's application to list its common stock on the Nasdaq
Stock Market.

                       About Cosmos Holdings

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

Cosmos Holdings reported net income of $820,786 for the year ended
Dec. 31, 2020, compared to a net loss of $3.30 million for the year
ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company had $47.68
million in total assets, $43.03 million in total liabilities, and
$4.65 million in total stockholders' equity.

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


COVANTA HOLDING: Egan-Jones Keeps B Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Covanta Holding Corporation.

Headquartered in Morristown, New Jersey, Covanta Holding
Corporation conducts operations in waste disposal, energy services,
and specialty insurance.



CROWN HOLDINGS: Egan-Jones Keeps BB LC Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on October 29, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by
Crown Holdings, Inc.

Headquartered in Philadelphia, Pennsylvania, Crown Holdings, Inc.
designs, manufactures and sells packaging products for consumer
goods through plants located in countries around the world.



CSG SYSTEMS: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by CSG Systems International, Inc.

Headquartered in Englewood, Colorado, CSG Systems International,
Inc. provides customer care and billing solutions for cable
television providers, direct broadcast satellite providers, on-line
services markets, and telephony providers.



CUSTOM TRUCK: John-Paul Munfa Quits as Director
-----------------------------------------------
John-Paul Munfa resigned from Custom Truck One Source, Inc.'s Board
of Directors and the Compensation Committee, effective Dec. 6,
2021.  

Mr. Munfa's resignation is related to the recent reduction in
ownership of Custom Truck's common stock by investment funds
affiliated with Blackstone and is not the result of any
disagreement between Mr. Munfa and the company or its management on
any matter relating to the company's operations, policies or
practices.

The Board intends to fill the vacancy created by Mr. Munfa's
resignation.

                      About Custom One Truck

Custom Truck One Source, Inc. (formerly known as Nesco Holdings,
Inc.) is a provider of specialty equipment, parts, tools,
accessories and services to the electric utility transmission and
distribution, telecommunications and rail markets in North America.
CTOS offers its specialized equipment to a diverse customer base
for the maintenance, repair, upgrade and installation of critical
nfrastructure assets, including electric lines, telecommunications
networks and rail systems. The Company's coast-to-coast rental
fleet of more than 8,800 units includes aerial devices, boom
trucks, cranes, digger derricks, pressure drills, stringing gear,
hi-rail equipment, repair parts, tools and accessories.  For more
information, please visit investors.customtruck.com.

The Company reported net losses of $21.28 million in 2020, $27.05
million in 2019, and $15.53 million in 2018.  As of Sept. 30, 2021,
the Company had $2.68 billion in total assets, $416.61 million in
total current liabilities, $1.41 billion in total long-term
liabilities, and $857.50 million in total stockholders' equity.


CYPRESS CREEK: Taps O'ConnorWechsler as Bankruptcy Counsel
----------------------------------------------------------
Cypress Creek Emergency Medical Services Association seeks approval
from the U.S. Bankruptcy Court for the Southern District of Texas
to hire O'ConnorWechsler, PLLC to serve as legal counsel in its
Chapter 11 case.

The firm will render these services:

     a. provide legal advice with respect to the Debtor's rights,
duties and continued business operations;

     b. assist the Debtor in analyzing its capital structure,
investigating the extent and validity of contracts, liens, cash
collateral stipulations or contested matters;

     c. represent the Debtor in any cash collateral or
post-petition financing transactions;

     d. assist the Debtor in the restructuring of its assets or in
preparing a Chapter 11 plan;

     e. assist the Debtor in any manner relevant to preserving and
protecting its bankruptcy estate;

     f. investigate and prosecute preference, fraudulent transfer
and other actions arising under the Debtor's bankruptcy avoiding
powers;

     g. prepare legal papers and appear in court;

     h. assist the Debtor in administrative matters;

     i. assist, advise and represent the Debtor in general
corporate and other matters; and

     j. provide other legal advice and services, as requested by
the Debtor, from time to time.  

The firm's hourly rates are as follows:

      Annie E. Catmull, Esq.   $400 per hour
      Attorneys                $350 and $275 per hour
      Paralegals               $110 to $150 per hour

O'ConnorWechsler received a $70,000 retainer.

As disclosed in court filings, O'ConnorWechsler is a "disinterested
persons" within the meaning of Bankruptcy Code Section 101(14).   

The firm can be reached through:

     Annie E. Catmull, Esq.
     O'ConnorWechsler PLLC
     4400 Post Oak Plaza, Suite 2360
     Houston, TX 77027
     Tel: (281) 814-5977        
     Email: aecatmull@o-w-law.com

                        About Cypress Creek

Cypress Creek Emergency Medical Services Association is an
emergency medical service provider based in Spring, Texas.

Cypress Creek filed a petition for Chapter 11 protection (Bankr.
S.D. Texas Case No. 21-33733) on Nov. 18, 2021, listing as much as
$10 million in both assets and liabilities.  Wren Nealy, Jr., chief
executive officer, signed the petition.

Judge Christopher M. Lopez oversees the case.

The Debtor tapped Annie Catmull, Esq., at O'Connorwesler, PLLC as
legal counsel and J. Patrick Magill of Magill, PC as chief
restructuring officer.


DANA INC: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on November 10, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
Dana Incorporated.

Headquartered in Maumee, Ohio, Dana Incorporated engineers,
manufactures, and distributes components and systems for worldwide
automotive, heavy truck, off-highway, engine, and industrial
markets.



DANA INC: Egan-Jones Keeps CCC+ LC Senior Unsecured Ratings
-----------------------------------------------------------
Egan-Jones Ratings Company, on November 9, 2021, maintained its
'CCC+' local currency senior unsecured ratings on debt issued by
Dana Incorporated. EJR also maintained its 'B' rating on commercial
paper issued by the Company.

Headquartered in Franklin, Tennessee, Community Health Systems,
Inc. owns, leases, and operates hospitals.



DAVITA INC: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 8, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
DaVita Inc.

Headquartered in Denver, Colorado, DaVita Inc. provides a variety
of health care services.




DEMO REALTY: May Access Cash Collateral Thru Feb. 2022
------------------------------------------------------
The U.S. Bankruptcy Court for the District of Massachusetts,
pursuant to a proceeding memo and order, authorized Demo Realty
Co., Inc. to use cash collateral, on an interim basis, through
February 4, 2022, under the same terms and conditions as the prior
orders, except that the adequate protection payments will be held
in escrow by the Debtor's counsel until further Court order.

A hearing on the Debtor's continued cash collateral access is set
for February 4 at 12 p.m. by telephone.

A copy of the order is available for free at https://bit.ly/31JstUT
from PacerMonitor.com.

                       About Demo Realty Co.

Demo Realty Co., Inc., is an affiliate of Patriots Environmental
Corp., a company engaged in site development and remediation,
asbestos abatement, and general demolition.

Demo Realty filed a Chapter 11 petition (Bankr. D. Mass. Case No.
20-40159) on Jan. 31, 2020.  In the petition signed by Ronald H.
Bussiere, president, the Debtor was estimated to have up to $50,000
in assets, and between $1 million and $10 million in liabilities.

Judge Elizabeth D. Katz oversees the case.

The Law Office of Vladimir Von Timroth represents the Debtor.  



DETOUR PLUMBING: Taps Michael Jay Berger as New Counsel
-------------------------------------------------------
Detour Plumbing Services Inc. seeks approval from the U.S.
Bankruptcy Court for the Central District of California to employ
the Law Offices of Michael Jay Berger as substitute for Anand Law,
PC.

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

     Michael Jay Berger                 $595 per hour
     Sofya Davtyan                      $525 per hour
     Debra Reed                         $435 per hour
     Carolyn M. Afari                   $435 per hour
     Samuel Boyamian                    $350 per hour
     Gary Badin                         $275 per hour
     Senior Paralegals and Law Clerks   $225 per hour
     Bankruptcy Paralegals              $200 per hour

The firm will also seek reimbursement for out-of-pocket expenses
incurred and a retainer in the amount of $20,000.

Mr. Berger 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:

     Michael Jay Berger, Esq.
     Law Offices of Michael Jay Berger
     9454 Wilshire Boulevard, 6th Floor
     Beverly Hills, CA 90212
     Tel: (310) 271-6223
     Fax: (310) 271-9805
     Email: michael.berger@bankruptcypower.com

                About Detour Plumbing Services Inc.

Detour Plumbing Services, Inc. filed a petition for Chapter 11
protection (Bankr. C.D. Calif. Case No. 21-17066) on Sept. 8, 2021,
listing up to $50,000 in assets and up to $500,000 in liabilities.
Judge Sandra R. Klein oversees the case.  The Law Offices of
Michael Jay Berger represents the Debtor as legal counsel.


DEVON ENERGY: Egan-Jones Hikes Senior Unsecured Ratings to BB+
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Devon Energy Corporation to BB+ from BB-.

Headquartered in Oklahoma City, Oklahoma, Devon Energy Corporation
operates as an independent energy company that is involved
primarily in oil and gas exploration, development and production,
the transportation of oil, gas, and NGLs and the processing of
natural gas.



DIAMONDBACK ENERGY: Egan-Jones Keeps BB- Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on December 3, 2021, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Diamondback Energy Inc.

Headquartered in Midland, Texas, Diamondback Energy Inc operates as
an independent oil and natural gas company currently focused on the
acquisition, development, exploration, and exploitation of
unconventional, onshore oil, and natural gas reserves in the
Permian Basin in West Texas.



DIEBOLD NIXDORF: Egan-Jones Keeps CCC LC Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 22, 2021, maintained its
'CCC' local currency senior unsecured ratings on debt issued by
Diebold Nixdorf, Incorporated. EJR also maintained its 'C' rating
on commercial paper issued by the Company.

Headquartered in North Canton, Ohio, Diebold Nixdorf, Incorporated
provides automatic teller machines, financial, and point of sale
(POS) services.



DITECH HOLDING: Court Expunges Cynthia Settles' Claim
-----------------------------------------------------
The United States Bankruptcy Court for the Southern District of New
York issued a memorandum decision and order sustaining the 32nd
omnibus objection with respect to the claim filed by Cynthia
Settles.

Settles filed Proof of Claim No. 511 against Ditech Financial LLC.
The Claim recites that it is a secured claim in an unspecified
amount based upon the claims she is asserting in Settles v. OneWest
Bank, F.S.B., et al., Index No. SU-2015-001317, an action that is
pending in the New York State Supreme Court, Rockland County. As
support for the Claim, the Claimant attached a copy of the
complaint in the State Court Action. The litigation relates to the
Claimant's alleged rights in real property that she acquired with
the proceeds of a loan from IndyMac Bank, F.S.B., secured by a
mortgage on the property.

Ditech was not a party to the loan transaction. It appeared in the
State Court Action as the successor-in-interest to certain of the
defendants named in the Complaint. On February 2, 2017, the State
Court issued its Decision and Order in which it, among other
things, granted the motion to dismiss the suit.

In their Objection, the Plan Administrator and the Consumer Claims
Representative seek to disallow and expunge the Claim. The Estate
Representatives contend that the Court should expunge the Claim
because, for a host of reasons, it fails to state a claim for
relief against Ditech. Pursuant to the Claims Procedures Order, the
Court conducted a Sufficiency Hearing on the Claim. At the hearing,
the Estate Representatives were represented by counsel, and the
Claimant appeared pro se.

Under Rule 12(b)(6) of the Federal Rules of Civil Procedure, it is
appropriate to dismiss a claim on res judicata and/or collateral
estoppel grounds when the elements of those affirmative defenses
are apparent on the face of the claim. That is the case here, the
Court says.

Accordingly, the Court sustains the Objection and disallows and
expunges the Claim.

A full-text copy of the decision dated December 3, 2021, is
available at https://tinyurl.com/2p9ajtt8 from Leagle.com.

WEIL, GOTSHAL & MANGES LLP, By: Ray C. Schrock, P.C., Richard W.
Slack, Esq., Sunny Singh, Esq., New York, New York, Attorneys for
the Plan Administrator.

JENNER & BLOCK LLP, By: Richard Levin, Esq., New York, NY,
Attorneys for the Consumer Claims Representative.

Ms. Cynthia Settles, Garnerville, N.Y. Appearing Pro Se.

                 About Ditech Holding Corporation

Ditech Holding Corporation and its subsidiaries --
http://www.ditechholding.com/-- are independent servicer and
originator of mortgage loans.  Based in Fort Washington,
Pennsylvania, the Debtors have approximately 3,300 employees and
service a diverse loan portfolio.

Ditech Holding and certain of its subsidiaries, including Ditech
Financial LLC and Reverse Mortgage Solutions, Inc., filed voluntary
Chapter 11 petitions (Bankr. S.D.N.Y. Lead Case No. 19 10412) on
Feb. 11, 2019, after reaching terms with lenders of a Chapter 11
plan that will reduce debt by $800 million.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel,
Houlihan Lokey as investment banker and AlixPartners LLP as
financial advisor.  Epiq Bankruptcy Solutions LLC served as claims
and noticing agent.

Kirkland & Ellis LLP and FTI Consulting Inc. served as the
consenting term lenders' legal counsel and financial advisor,
respectively.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors in the Debtors' cases on Feb. 27, 2019.  The
creditors' committee tapped Pachulski Stang Ziehl & Jones LLP as
its legal counsel and Goldin Associates, LLC, as its financial
advisor.

On May 2, 2019, the U.S. trustee appointed an official committee of
consumer creditors.  The consumers committee tapped Quinn Emanuel
Urquhart & Sullivan, LLP, as counsel and TRS Advisors LLC, as
financial advisor.

On Sept. 26, 2019, the Bankruptcy Court confirmed Ditech's Chapter
11 bankruptcy plan, which became effective four days later.


DJD LAND PARTNERS: Taps Eric A. Liepins as Bankruptcy Counsel
-------------------------------------------------------------
DJD Land Partners, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Eric A. Liepins,
P.C. as its legal counsel.

The Debtor needs the firm's legal assistance to liquidate its
assets, reorganize the claims of its bankruptcy estate, and
determine the validity of claims asserted against the estate.

The firm's hourly rates are as follows:

     Eric A. Liepins                  $275 per hour
     Paralegals and Legal Assistants  $30 - $50 per hour

The firm received a retainer of $5,000, plus the filing fee. It
will seek reimbursement for out-of-pocket expenses.

In court papers, Eric Liepins, Esq., the sole shareholder of the
law firm, disclosed that his firm is a "disinterested person"
within the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Eric A. Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Tel: (972) 991-5591
     Fax: (972) 991-5788
     Email: eric@ealpc.com

                      About DJD Land Partners

DJD Land Partners, LLC, a company in Dallas, Texas, filed its
voluntary petition for Chapter 11 protection (Bankr. N.D. Texas
Case No. 21-32190) on Dec. 7, 2021.  At the time of the filing, the
Debtor listed up to $50,000 in assets and up to $10 million in
liabilities.  Eric A. Liepins, P.C. is the Debtor's legal counsel.


DON & SON: United States Trustee Says Disclosures Inadequate
------------------------------------------------------------
Andrew R. Vara, United States Trustee for Region 9, objects to the
Disclosure Statement for Small Business Under Chapter 11 filed by
Debtor Don & Son Excavating Inc.

The United States Trustee points out that both the Plan and the
Disclosure Statement indicate that there is no class consisting of
holders of unsecured claims. The Debtor's apparent treatment of
general unsecured creditors as a "convenience class" is not
appropriate reliance on section 1122(b).

The United States Trustee claims that the Plan states that: "Non
priority unsecured creditors holding allowed claims will receive
distributions which the proponent of this Plan has valued at
approximately 5 cents on the dollar." However, the Disclosure
Statement makes no clear statement as to the amount of general
unsecured claims, or the estimated relative distribution to holders
of general unsecured claims. With no designation other than as an
"1122(b) convenience class," the holders of general unsecured
claims are designated neither "impaired" nor "unimpaired."

Moreover, the Disclosure Statement nowhere addresses whether
creditors may be paid in Mr. Mansfield's confirmed chapter 13 plan.
While the Disclosure Statement indicates that parties have thirty
days to assert claims of damages resulting from the Debtor's
rejection of executory contracts and unexpired leases, the Plan is
silent (or else the information is contained on missing page 2 of
the Plan).

The United States Trustee asserts that the Disclosure Statement is
not clear regarding who will be responsible for preeffective date
reporting and fees and post-effective date reporting and fees.
Therefore, the United States Trustee proposes that the Disclosure
Statement be amended.

The United States Trustee further asserts that the Disclosure
Statement fails to provide the adequate information that is
required by section 1125 of the Bankruptcy Code, which prohibits
creditors and parties in interest from making an informed decision
regarding the plan and should not approved.

A full-text copy of the United States Trustee's objection dated
Dec. 7, 2021, is available at https://bit.ly/31M5Jn2 from
PacerMonitor.com at no charge.

                    About Don & Son Excavating

Don & Son Excavating, Inc. sought protection for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ohio Case No.
21-10548) on Feb. 18, 2021.  At the time of the filing, the Debtor
disclosed assets of between $100,001 and $500,000 and liabilities
of the same range.  Judge Arthur Harris oversees the case.  Susan
M. Gray Law Offices, Inc. serves as the Debtor's legal counsel.


DULING SONS: Gets Approval to Hire Gerry & Kulm Ask as Counsel
--------------------------------------------------------------
Duling Sons, Inc. received approval from the U.S. Bankruptcy Court
for the District of South Dakota to employ Gerry & Kulm Ask, Prof.
LLC to serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) assisting in the preparation and filing of bankruptcy
schedules and legal documents;

     (b) initiating or defending adversary proceedings and
contested motions;

     (c) negotiating with creditors; and

     (d) formulating a Chapter 11 plan and providing other related
legal services.

The firm's attorneys and paralegal will be paid at their hourly
rates (plus sales tax) as follows:

     Clair R. Gerry, Attorney      $340 per hour
     Laura L. Kulm Ask, Attorney   $280 per hour
     Julie M. Anacker              $110 per hour

In addition, the firm will seek reimbursement for necessary
expenses incurred in connection with this representation.

The Debtor paid a retainer to Gerry & Kulm Ask in the amount of
$10,146.73, which is being held in the firm's trust account.

Clair Gerry, Esq., Gerry & Kulm Ask, disclosed in court filings
that the firm has no connections with the Debtor and its creditors
or other parties-in-interest in the Chapter 11 case.

The firm can be reached through:
   
     Clair R. Gerry, Esq.
     Gerry & Kulm Ask, Prof. LLC
     507 West 10th Street
     P.O. Box 966
     Sioux Falls, SD 57101-0966
     Telephone: (605) 336-6400
     Facsimile: (605) 336-6842
     Email: gerry@sgsllc.com

                      About Duling Sons Inc.

Duling Sons Inc., a company based in Gregory, S.D., filed a
voluntary petition for Chapter 11 protection (Bankr. D. S.D. Case
No. 21-30026) on Dec. 3, 2021, listing up to $50 million in assets
and up to $10 million in liabilities.  Raymond Joseph Duling,
president of Duling Sons, signed the petition.

Judge Charles L. Nail, Jr. presides over the case.

Clair R. Gerry, Esq., at Gerry & Kulm Ask, Prof. LLC represents the
Debtor as legal counsel.


EAST PENN CHILDREN'S: Court Allows Landlord's Claim for $43,000
---------------------------------------------------------------
East Penn Children's Learning Academy, LLC, a day care business
seeking to reorganize under Subchapter V of Chapter 11, owes its
landlord, Robshe Enterprises, LLC, unpaid rent. The Debtor
surrendered the property it leased from Robshe and moved to a
different location in June 2021, about six months after the
bankruptcy filing.

Just prior to the bankruptcy filing, on November 6, 2020, Robshe
obtained a $40,100 judgment plus 6% interest against the Debtor in
Lehigh County state court.  The Judgment included unpaid rent
through March 2020.

On March 10, 2021, Robshe filed a Motion to Compel Assumption or
Rejection of Unexpired Lease and for Post-Petition Lease Payments,
seeking to force the Debtor to accept or reject the Lease and
compel the Debtor to pay post-petition rent in the amount of
$12,040. On April 27, 2021, the Motion to Compel was granted,
allowing an administrative claim for postpetition rent from January
2021 through April 2021 in the amount of $12,320 (including
interest, as prescribed by the Lease). The Administrative Claim
Order further provided that the Debtor must vacate the Property by
the end of May 2021. This departure deadline was later extended to
June 30, 2021. The Debtor did leave the premises by this date.

The Debtor, in turn, filed a Motion to Approve a New Lease and to
Reject the Lease with Robshe. The Debtor considered the Motion to
Approve to be a rejection of the Lease. The Order granting the
Motion to Approve, also entered on April 27, 2021, approved the
rejection of the Lease by the Debtor.

On May 25, 2021, Robshe was granted a separate administrative
expense for "stub rent" in the amount of $2,438 for the prorated,
post-petition rent due from December 4 to December 31, 2020.

Robshe, seeking to make itself whole, filed three of the four
proofs of claim in this bankruptcy:

   -- Claim No. 2 in the amount of $12,320, which is a priority
administrative claim for rent due from January 2021 through April
2021,      

   -- Claim No.3 (the Proof of Claim at issue), which was filed on
May 7, 2021 and amended twice (on May 26, 2021 and on July 19,
2021). The second amended claim seeks a priority claim in the
amount $77,725 for damages due to the prepetition unpaid rent and
rejection of Lease;

   -- Claim No. 4, an unsecured priority claim in the amount of
$2,438 for December 2020 for stub rent. This amount was allowed by
the Stub Rent Order.

The Debtor only objects to Claim Number 3, contesting these
charges:

   -- $2,970 for August 2020 rent and late fee. Because the revised
Proof of Claim removed this charge, this amount is no longer at
issue;

   -- Rent charged for September and October 2020. However, the
amended Claim revises these dates to reflect the dates of
September-December 2021; and

   -- Rent charged after June 2021. The Debtor asserts that it paid
rent for May and June, 2021 and vacated the Property in June 2021,
thus eliminating any further obligation to pay rent.

Due to the revision of the Proof of Claim, only the final point
remains at issue.

The Debtor's Objection presents the question of whether 11 U.S.C.
Section 502(b)(6) -- referred to as the "Rent Cap" -- succeeds
either in altering or dictating the amount of damages to which
Robshe is entitled.

The Debtor argues the Rent Cap does not change the allowed amount
because the damages due under the lease agreement and applicable
state court law are lower than the amount that would be provided
(or limited) by the Rent Cap. Robshe, to the contrary, asserts that
application of the Rent Cap dictates a higher amount of damages.

The United States Bankruptcy Court for the Eastern District of
Pennsylvania agrees with the Debtor, holding that the Rent Cap does
not affect the amount of damages here because the lease between the
parties lacks an acceleration clause and the underlying state court
damages owed pursuant to the lease are lower than the Rent Cap
calculation.

The allowed claim represents the sum owed to Robshe for
pre-petition damages; the remainder of the stated amount has either
been separately allowed, separately paid, or is derived from an
incorrect application of the Rent Cap.

The conflation of a Bankruptcy Code damages cap and a state law
damages calculation leads Robshe to assert it is entitled to more
than would be allowed under the terms of the negotiated lease. Yet
the Rent Cap is not meant as such a gift to landlords, the Court
says.

"The bottom line is that the Debtor, a small business, abandoned
its premises a few months into its bankruptcy, leaving behind a not
very impressive amount of unpaid rent. Because the landlord did not
bargain for the inclusion of an acceleration clause, and because
the Rent Cap does not succeed in altering the amount of damages
owed, Robshe cannot collect past the date of surrender," the Court
holds.

Consequently, the Court says it will sustain the Debtor's Claim
Objection and, the Proof of Claim will be reduced and allowed as an
unsecured claim.

The Proof of Claim will be allowed in the amount of $43,725.86,
which represents the agreed pre-petition amount owed due to the
Debtor's breach of the Lease. All allowed post-petition rent has
either been paid by the Debtor or separately allowed as an
administrative claim.

Because Robshe fails to offer any basis on which to categorize the
$43,725 as a priority or administrative claim, the amount will be
allowed as a general unsecured claim.

A full-text copy of the Opinion dated December 3, 2021, is
available at https://tinyurl.com/nhda9csp from Leagle.com.

          About East Penn Children's Learning Academy

East Penn Children's Learning Academy, LLC, is a Pennsylvania
limited liability corporation with a registered address at 49 W.
Penn Avenue, Alburtis, Pennsylvania.  The Debtor filed a Chapter
11
bankruptcy petition (Bankr. E.D. Pa. Case No. 20-14646) on Dec. 4,
2020.  The Debtor hired The Law Office of Robert J. Birch as
counsel.


ELITE AEROSPACE: Taps Hart David Carson as Corporate Counsel
------------------------------------------------------------
Elite Aerospace Group, Inc. and its subsidiaries seek approval from
the U.S. Bankruptcy Court for the Central District of California to
employ Hart David Carson, LLP as special corporate counsel.

The firm will provide assistance to the Debtors' bankruptcy counsel
regarding the Debtors' corporate organization, governance,
shareholder transactions, corporate compliance and other corporate
legal matters.

The firm will bill an hourly fee of $450.

Joel J. H. Funk, Esq., a partner at Hart David Carson, disclosed in
a court filing that the firm and its professionals neither
represent nor hold any interest adverse to the Debtors and their
estates.

The firm can be reached through:

     Joel J.H. Funk, Esq.
     Hart David Carson LLP
     10 S Riverside Plaza #875
     Chicago, IL 60606
     Phone: 630-395-9496
     Fax: 630-395-9451
     Email: jhart@hartdavidcarson.com

                 About Elite Aerospace Group Inc.

Elite Aerospace Group, Inc. is an Irvine, Calif.-based company that
designs and manufactures aerospace components.

Elite Aerospace Group filed a petition for Chapter 11 protection
(Bankr. C.D. Calif. Lead Case No. 21-12231) on Sept. 13, 2021,
listing as much as $50 million in both assets and liabilities. Its
subsidiaries filed their voluntary Chapter 11 petitions on Oct. 5,
2021. Judge Theodor C. Albert oversees the cases.

Levene, Neale, Bender, Yoo & Brill, LLP is the Debtors' bankruptcy
counsel. K&L Gates, LLP and Hart David Carson, LLP serve as special
counsel.

On Oct. 5, 2021, the U.S. Trustee for Region 15 appointed an
official committee of unsecured creditors.  The committee tapped
Buchalter, a Professional Corporation, as its bankruptcy counsel.


EQT CORPORATION: Egan-Jones Keeps B LC Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on November 23, 2021, maintained its
'B' local currency senior unsecured ratings on debt issued by EQT
Corporation.

Headquartered in Pittsburgh, Pennsylvania, EQT Corporation is an
integrated energy company with emphasis on Appalachian area
natural-gas supply, transmission, and distribution.



EQUINIX INC: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on November 24, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
Equinix, Inc.

Headquartered in Redwood City, California, Equinix, Inc. operates
as a real estate investment trust. The Company invests in
interconnected data centers.



ESTIATORIO ENT: Seeks to Hire Penachio Malara as Legal Counsel
--------------------------------------------------------------
Estiatorio Ent. Ltd. seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire Penachio Malara, LLP
to serve as legal counsel in its Chapter 11 case.

The firm's services include:

     (a) assisting in the administration of the Debtor's Chapter 11
proceeding, the preparation of operating reports and compliance
with applicable law and rules;

     (b) reviewing claims and resolving claims which should be
disallowed; and

     (c) assisting in reorganizing and confirming a Chapter 11 plan
or implementing an alternative exit strategy.

The firm's hourly rates are as follows:

     Anne Penachio, Esq.      $495 per hour
     Francis Malara, Esq.     $450 per hour
     Paralegal                $225 per hour

The Debtor paid $5,000 to the law firm as a retainer fee.

Anne Penachio, Esq., the firm's attorney who will be providing the
services, disclosed in a court filing that she is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code.

The firm can be reached at:

     Anne Penachio, Esq.
     Francis J. Malara, Esq.
     Penachio Malara, LLP
     245 Main Street-Suite 450
     White Plains, NY 10601
     Tel: (914) 946-2889
     Email: frank@pmlawllp.com

                     About Estiatorio Ent. Ltd.

Estiatorio Ent. Ltd. is the fee simple owner of an edifice and
property located at 465 White Plains Road, Eastchester, N.Y.  The
property is valued at $3 million.

Estiatorio Ent. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
21-22665) on Nov. 30, 2021, disclosing $3,000,348 in assets and
$417,091 in liabilities.  Konstantinos Doukas, president of
Estiatorio Ent., signed the petition.

Judge Robert D. Drain presides over the case.

Anne Penachio, Esq., and Francis J. Malara, Esq., at Penachio
Malara, LLP represent the Debtor as bankruptcy attorneys.


ETC SUNOCO: Egan-Jones Keeps BB- Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by, ETC Sunoco Holdings LLC.

Headquartered in Philadelphia, Pennsylvania, ETC Sunoco Holdings
LLC distributes gasoline products.



EYEPOINT PHARMACEUTICALS: ImprimisRx to Oversee US Sales for DEXYCU
-------------------------------------------------------------------
EyePoint Pharmaceuticals, Inc. and ImprimisRx, an
ophthalmic-focused pharmaceutical business and a wholly-owned
subsidiary of Harrow Health, Inc., have jointly announced the
expansion of their commercial alliance in which ImprimisRx will
assume responsibility for U.S. sales and marketing activities for
DEXYCU (dexamethasone intraocular suspension) 9% for the treatment
of post-operative inflammation following ocular surgery in the U.S.
The amended agreement expands the commercial alliance previously
established in August 2020 between the companies.

"EyePoint is excited to build upon our successful collaboration
with ImprimisRx to promote awareness and demand for DEXYCU to
cataract surgeons and patients in need of more effective treatments
to manage ocular inflammation following surgery," said Scott Jones,
chief commercial officer of EyePoint Pharmaceuticals.  "We are
dedicated to providing long-lasting solutions to all patients
suffering from ophthalmic diseases.  This expanded partnership
enables us to fully leverage ImprimisRx's presence and tremendous
expertise in ocular and cataract surgery, while allowing EyePoint
to focus our efforts on advancing our retinal disease-focused
pipeline.  We look forward to working closely with the ImprimisRx
team to accelerate DEXYCU's growth, bringing its many benefits to
more physicians and patients."

"We are pleased to expand our partnership with EyePoint to continue
to bring DEXYCU, an innovative FDA-approved injectable steroid
product, to patients experiencing inflammation following ocular
surgery," said John Saharek, president of ImprimisRx.  "A growing
number of our ophthalmologist customers experience the benefits
DEXYCU offers as a sustained release treatment option that is a
complement to their patients' eye drop regimen.  We are pleased
with the success we have had thus far in building customer demand
for DEXYCU, which we expect to grow as result of the expansion of
our partnership with EyePoint.  We look forward to executing our
U.S. commercial strategy alongside EyePoint to attain our shared
goal of even greater success for many years to come."

Under the terms of the expanded commercial alliance, ImprimisRx
will assume responsibility for the sales and marketing of DEXYCU in
the U.S. and will absorb the majority of EyePoint's DEXYCU
commercial organization.  EyePoint will continue to recognize net
product revenue and maintain manufacturing and distribution
responsibilities for DEXYCU along with non-sales related regulatory
compliance. EyePoint will pay ImprimisRx a commission based on the
net sales of DEXYCU and will retain all commercial rights for
DEXYCU.  This amended agreement will be effective on Jan. 1, 2022.

                  About EyePoint Pharmaceuticals

EyePoint Pharmaceuticals, formerly pSivida Corp. --
http://www.eyepointpharma.com-- headquartered in Watertown, MA,
is
a specialty biopharmaceutical company committed to developing and
commercializing innovative ophthalmic products in indications with
high unmet medical need to help improve the lives of patients with
serious eye disorders.  The Company currently has two commercial
products: DEXYCU, the first approved intraocular product for the
treatment of postoperative inflammation, and YUTIQ, a three-year
treatment of chronic non-infectious uveitis affecting the posterior
segment of the eye.

EyePoint reported a net loss of $45.39 million for the year ended
Dec. 31, 2020, compared to a net loss of $56.79 million for the
year ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company had
$168.25 million in total assets, $75.50 million in total
liabilities, and $92.75 million in total stockholders' equity.


FIRSTENERGY CORP: Egan-Jones Keeps BB LC Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 15, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by
FirstEnergy Corp.

Headquartered in Akron, Ohio, FirstEnergy Corp. operates as a
public utility holding company.



FISERV INC: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 9, 2021, maintained its
'BB+' local currency senior unsecured ratings on debt issued by
Fiserv, Inc.

Headquartered in Brookfield, Wisconsin, Fiserv, Inc. provides
integrated information management and electronic commerce systems
and services.



FMC TECHNOLOGIES: Egan-Jones Keeps BB LC Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on October 28, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by FMC
Technologies, Inc.

Headquartered in Houston, Texas, FMC Technologies, Inc. provides
oilfield services and equipment.



FORD MOTOR: Egan-Jones Keeps B Senior Unsecured Ratings
-------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'B' foreign currency and local currency senior unsecured ratings on
debt issued by Ford Motor Company.

Headquartered in Dearborn, Michigan, Ford Motor Company designs,
manufactures, and services cars and trucks.



FORMER CHARTER: Egan-Jones Keeps BB LC Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on November 5, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by
Former Charter Communications Parent, Inc.

Headquartered in Stamford, Connecticut, Former Charter
Communications Parent, Inc. offers broadband Internet
communications services.



FOUR AND TWENTY: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Four and Twenty LLC
          d/b/a BML Blackbird, Inc.
          d/b/a BML-Blackbird Theatrical Services
        20-21 Wagaraw Road
        Fair Lawn, NJ 07410

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 21-19558

Debtor's Counsel: Nancy Isaacson, Esq.
                  GREENBAUM, ROWE, SMITH & DAVIS LLP
                  75 Livingston Avenue
                  Roseland, NJ 07068
                  Tel: (973) 577-1930
                  Fax: (973) 577-1931
                  E-mail: niaacson@greenbaumlaw.com

Total Assets: $1,858,619

Total Liabilities: $1,732,142

The petition was signed by Eric Todd 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/2T2QB7Y/Four_and_Twenty_LLC__njbke-21-19558__0001.0.pdf?mcid=tGE4TAMA


FRESH ACQUISITIONS: Gets Court Okay to Liquidate in Creditor Plan
-----------------------------------------------------------------
Alex Wolf of Bloomberg Law reports that the former owner of Old
Country Buffet and affiliated restaurant chains will wind down its
bankruptcy estate and create a liquidating trust estimated to pay
unsecured creditors more than $21 million.

The Chapter 11 plan, approved Friday, December 10, 2021, allows a
trustee to sue Fresh Acquisitions LLC’s directors and restaurant
manager VitaNova Brands LLC. Creditors have accused VitaNova and
the Fresh Acquisitions directors of misusing loans, paying
excessive management fees, and improper transfers.

An official committee representing unsecured creditors with some
$73 million in claims filed the plan with the U.S. Bankruptcy Court
for the Northern District of Texas.

                      About Fresh Acquisitions

Fresh Acquisitions LLC and Buffets, LLC, operate independent
restaurant brands and are based in San Antonio, Texas.  Prior to
the COVID-19 pandemic, the Debtors were a significant operator of
buffet-style restaurants in the United States with approximately 90
stores operating in 27 states.  The Debtors' concepts include six
buffet restaurant chains and a full service steakhouse, operating
under the names Furr's Fresh Buffet, Old Country Buffet, Country
Buffet, HomeTown Buffet, Ryan's, Fire Mountain, and Tahoe Joe's
Famous Steakhouse, respectively.

Buffets Holdings, Inc., filed for Chapter 11 relief in January 2008
and won confirmation of a reorganization plan in April 2009. In
January 2012, Buffets again sought Chapter 11 protection and
emerged from bankruptcy in July 2012.

On Aug. 19, 2015, Alamo Ovation, LLC, acquired Buffets Restaurants
Holdings, Inc., and as a result of the merger, Buffets operated
over 300 restaurants in 35 states. Down to 150 restaurants in 25
states after closing unprofitable locations, Buffets LLC and its
affiliated entities sought Chapter 11 protection (Bankr. W.D. Tex.
Case No. Lead Case No. 16-50557) in San Antonio, Texas, on March 7,
2016. On April 27, 2017, the Court confirmed the Debtors' Second
Amended Joint Plan of Reorganization. The Effective Date of the
Plan was May 18, 2017.

Fresh Acquisitions, LLC and 14 affiliates, including Buffets LLC
(a/k/a Ovation Brands), sought Chapter 11 protection (Bankr. N.D.
Tex. Lead Case No. 21-30721) on April 20, 2021. Fresh Acquisitions
was estimated to have $1 million to $10 million in assets and $10
million to $50 million in liabilities. The Hon. Harlin Dewayne Hale
is the case judge.

In the recent cases, the Debtors tapped GRAY REED as counsel; and
B. RILEY ADVISORY SERVICES as financial advisor.  KATTEN MUCHIN
ROSENMAN LLP is special counsel.  BMC GROUP, INC., is the claims
and noticing agent.  HILCO REAL ESTATE, LLC, is the real estate
consultant.


FROZEN FOODS: Gets Approval to Hire LaMonica as Bankruptcy Counsel
------------------------------------------------------------------
Frozen Foods Partners, LLC received approval from the U.S.
Bankruptcy Court for the Southern District of New York to hire
LaMonica Herbst & Maniscalco, LLP to serve as legal counsel in its
Chapter 11 case.

The firm's services include:

     a. providing legal advice with respect to the Debtor's powers
and duties in accordance with the provisions of the Bankruptcy
Code;

     b. preparing bankruptcy schedules, reports, adversary
proceedings and legal documents;

     c. assisting the Debtor in the development and implementation
of a plan of reorganization; and

     d. performing all other legal services for the Debtor that may
be necessary to reorganize its affairs.

The firm's hourly rates are as follows:

         Partners              $675 per hour
         Associates            $425 per hour
         Paraprofessionals     $200 per hour

LaMonica will be paid a retainer in the amount of $76,738 and will
receive reimbursement for work-related expenses incurred.

Adam Wofse, Esq.,, a partner at LaMonica, 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.

LaMonica Herbst can be reached at:

     Adam P. Wofse, Esq.,
     Lamonica Herbst and Maniscalco, LLP
     3305 Jerusalem Avenue
     Wantagh, NY 11793
     Telephone: (516) 826-6500
     Email: awofse@lhmlawfirm.com

                    About Frozen Foods Partners

Frozen Foods Partners, LLC, a New York-based wholesaler of grocery
and related products, filed a petition for Chapter 11 protection
(Bankr. S.D.N.Y. Case No. 21-11897) on Nov. 1, 2021, listing as
much as $10 million in both assets and liabilities.  Jeffrey
Lichtenstein, chief executive officer, signed the petition.

Judge Martin Glenn oversees the case.

Adam P. Wofse, Esq., at LaMonica Herbst and Maniscalco, LLP, is the
Debtor's legal counsel.


FS ENERGY: S&P Affirms 'B' Issuer Credit Rating, Outlook Stable
---------------------------------------------------------------
S&P Global Ratings affirmed its issuer and issue credit ratings on
the following nine business development companies (BDCs). The
affirmations follow a revision to its methodologies for rating
banks and nonbank financial institutions and for determining a
Banking Industry Country Risk Assessment (BICRA).

The affirmations include S&P's issuer credit ratings (ICRs) on:

  Ares Capital Corp. (BBB-/Stable/--)
  FS Energy and Power Fund (B/Stable/--)
  Golub Capital BDC Inc. (BBB-/Stable/--)
  Main Street Capital Corp. (BBB-/Stable/--)
  Owl Rock Capital Corp. (BBB-/Stable/--)
  Owl Rock Capital Corp. II (BBB-/Stable/--)
  Owl Rock Technology Finance Corp. (BBB-/Stable/--)
  Prospect Capital Corp. (BBB-/Stable/--)
  Sixth Street Specialty Lending Inc. (BBB-/Stable/--)

S&P's rating outlooks on the nine BDCs remain stable.

S&P said, "Our economic risk and industry risk scores in the U.S.
are both unchanged at '3'. These scores determine the BICRA and the
anchor, or starting point, for our ratings on financial
institutions that operate primarily in the U.S. The trends we see
for economic risk and industry risk remain stable and positive,
respectively.

"The starting point--or anchor--for our ratings on BDCs remains
unchanged at 'bb+'. The anchor is three notches below the U.S. bank
anchor of 'bbb+' to reflect the lack of central bank access, lower
regulatory oversight, and higher competitive risk relative to
banks. BDCs are subject to some regulation, but they are not
subject to the significant prudential regulatory oversight of
banks' capital and liquidity, which we view as generally supportive
of creditworthiness. BDCs typically focus on higher-risk lending
than banks and are subject to greater cyclical volatility. The
Small Business Credit Availability Act lowered the asset coverage
requirement for BDCs to 150% from 200%, if approved by their boards
of directors or shareholders."

Ares Capital Corp.

S&P said, "Our ratings on Ares Capital Corp. (ARCC) reflect its
well-established market position among BDCs. However, business
volumes are expected to ebb and flow with economic and market
conditions like all BDCs, with leverage of less than 1.5x debt to
adjusted total equity (ATE), and adequate funding and liquidity,
partially offset by credit risk associated with leveraged lending
to middle-market companies."

Outlook

S&P said, "The stable outlook on our ratings on ARCC is based on
its well-established market position among BDCs, successful
underwriting record, and favorable funding. Over the next 12-24
months, we expect the company will maintain debt to ATE of less
than 1.3x, a substantial cushion to the 150% modified asset
coverage ratio, and sufficient liquidity to meet draws by portfolio
companies against revolvers and delayed draw term loans."

Downside scenario. We could lower the ratings in the next 12-24
months if:

-- ARCC's debt to ATE exceeds 1.5x or its asset coverage ratio
declines to 165%; or

-- Asset quality or earnings materially weaken.
Upside scenario. S&P could raise the ratings in the next 12-24
months if leverage remains within expectations, and loss and
operating performance are favorable relative to peer BDCs.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-

  Preliminary anchor: bb+
  Anchor adjustment: 0
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: 0
  Support: 0

  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

FS Energy and Power Fund

S&P said, "Our ratings on FS Energy and Power Fund (FSEP) reflect
its sole focus on energy investments, history of realized and
unrealized investment losses, and concentrated and completely
secured funding profile, offset by a very low leverage ratio of
less than 0.5x. In our opinion, FSEP's portfolio is riskier than
other rated BDCs, and the company is considerably less able to
withstand economic stress than the capital and earnings assessment
indicates."

Outlook

The stable outlook on FSEP is based on S&P's expectation that the
company will maintain an asset coverage ratio significantly above
220% during the next 12 months, have limited liquidity needs, and
address legacy issues in its portfolio.

Downside scenario. S&P could lower the ratings if:

-- FSEP approaches its covenant thresholds resulting from
increased debt or portfolio deterioration;

-- Debt-to-ATE ratio approaches 1.0x; or

-- The fund has any notable liquidity challenges.

Upside scenario. S&P could raise the ratings if:

-- S&P thinks FSEP's portfolio shows material signs of
stabilization; or

-- The fund's underwriting reflects a bias toward more-stable
investments, and leverage has ample cushion to covenants, we could
raise the ratings.

  Ratings score snapshot
  Issuer credit rating: B/Stable/--
  Stand-alone credit profile: b
  Preliminary anchor: bb+
  Entity-specific adjustment: +1
  Business position: Constrained (-2)
  Capital and earnings: Very strong (+2)
  Risk position: Constrained (-3)
  Funding and liquidity: Moderate and moderate (-2)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Golub Capital BDC Inc.

S&P's ratings on Golub Capital BDC Inc. (GBDC) reflect its broader
capabilities, experienced management team, strong underwriting
record, granular investment portfolio, diversified funding, and our
expectation for leverage of 0.8x-1.25x, offset by an emphasis on
unitranche investments.

Outlook

S&P said, "The stable outlook is based on our expectation that over
the next 12-24 months, GBDC--helped by the rebounding economy--will
report stable asset quality trends while maintaining leverage of
0.8x-1.25x, as measured by debt to ATE. Our outlook also considers
the company's underwriting history, existing funding profile, and
adequate cushion to its 150% asset coverage requirement."

Downside scenario. S&P could lower the ratings on GBDC over the
next 12-24 months if:

-- Leverage rises above 1.5x or its asset coverage ratio declines
to 165%; or

-- Asset quality deteriorates and earnings materially weaken, in
S&P's view, due to rising realized or unrealized losses or loans on
nonaccrual status.

Upside scenario. An upgrade is unlikely over the next 12-24
months.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Anchor adjustment: 0
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Main Street Capital Corp.

S&P said, "Our ratings on Main Street Capital Corp. (MAIN) indicate
its well-established market position among BDCs. However, business
volumes are expected to ebb and flow with economic and market
conditions like all BDCs, with leverage of less than 1.5x debt to
ATE, and adequate funding and liquidity. Conversely, the ratings
are limited by elevated nonaccruals and our view that the company's
investments in illiquid assets, like the equity of lower
middle-market companies, could constrain financial flexibility in
adverse markets."

Outlook

The stable outlook reflects MAIN's strong capital position,
extensive record of good performance, and diverse funding sources.
Over the next 12 months, S&P expects the company to operate with
debt to ATE of 1.0x-1.5x, an adequate cushion to the minimum 200%
asset coverage ratio, and debt (excluding small business investment
company debt) to reported equity below 0.85x.

Downside scenario. S&P could lower the ratings in the next 12
months if:

-- Regulatory asset coverage ratio declines to 220%;
-- Debt to ATE approaches 1.5x;
-- Asset quality or earnings materially weaken; or
-- The company significantly increases its equity investments (on
a cost basis).

Upside scenario. An upgrade is unlikely over the next 12 months.

  Ratings score snapshot
  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Entity-specific anchor adjustment: +1
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: -1
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Owl Rock Capital Corp.

S&P said, "Our ratings on Owl Rock Capital Corp. (ORCC) reflect
ORCC's strong originations, although business volumes are expected
to ebb and flow with economic and market conditions like all BDCs,
leverage of less than 1.5x debt to ATE, and adequate funding and
liquidity, partially offset by credit risk associated with
leveraged lending to middle-market companies."

Outlook

S&P said, "The stable outlook is based on ORCC's strong
originations, successful underwriting record, and favorable
funding. Over the next 12-24 months, we expect the company will
maintain debt to ATE of 0.9x-1.25x, a substantial cushion to the
150% modified asset coverage ratio, and sufficient liquidity to
meet draws by portfolio companies against revolvers and delayed
draw term loans."

Downside scenario. S&P could lower the ratings in the next 12-24
months if:

-- ORCC's debt to ATE exceeds 1.5x or its asset coverage ratio
declines to 165%; or

-- Asset quality or earnings materially weaken.

Upside scenario. S&P could raise the ratings in the next 12-24
months if leverage remains within expectations, and loss and
operating performance are favorable relative to peer BDCs.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Anchor adjustment: 0
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Owl Rock Capital Corp. II

S&P said, "Our ratings on Owl Rock Capital Corp. II (ORCC II)
reflect ORCC II's maintenance of a 200% asset coverage ratio
requirement and relatively low leverage, and strong origination
capabilities, although business volumes are expected to ebb and
flow with economic and market conditions like all BDCs, partially
offset by credit risk associated with leveraged lending to
middle-market companies and a more concentrated funding profile
than similarly rated peers."

Outlook

S&P said, "The stable outlook is based on ORCC II's strong
originations, successful underwriting record, and our expectation
that it will maintain a 200% asset coverage ratio requirement. Over
the next 12-24 months, we expect the company will maintain debt to
ATE of less than 1.0x, an asset coverage ratio over 220%, and
sufficient liquidity to meet draws by portfolio companies against
revolvers and delayed draw term loans."

Downside scenario. S&P could lower the ratings in the next 12-24
months if:

-- ORCC II's debt to ATE exceeds 1.5x or its asset coverage ratio
declines to 220%;

-- Asset quality or earnings materially weaken; or

-- Liquidity relative to undrawn commitments becomes strained.

Upside scenario. S&P could raise the ratings in the next 12-24
months if ORCC II expands its unsecured funding profile, while
maintaining a 200% asset coverage ratio requirement and relatively
low leverage, as well as its favorable underwriting record.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Entity-specific anchor adjustment: +1
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Moderate and adequate (-1)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Owl Rock Technology Finance Corp.

S&P said, 'Our ratings on Owl Rock Technology Finance Corp. (ORTF)
are based on ORTF's strong originations, although business volumes
are expected to ebb and flow with economic and market conditions
like all BDCs, leverage of less than 1.5x debt to ATE, and adequate
funding and liquidity, partially offset by credit risk associated
with leveraged lending to middle-market companies. While
investments are diversified across technology sectors and end
markets, there are some relatively large single-name exposures."

Outlook

S&P said, "The stable outlook reflects ORTF's strong originations,
successful underwriting record to date, and diversified funding.
Over the next 12-24 months, we expect the company will maintain
debt to ATE of 0.9x-1.25x, a substantial cushion to the 150%
modified asset coverage ratio, and sufficient liquidity to meet
draws by portfolio companies against revolvers and delayed draw
term loans."

Downside scenario. S&P could lower the ratings in the next 12-24
months if:

-- ORCC's debt to ATE exceeds 1.5x or its asset coverage ratio
declines to 165%;

-- Asset quality or earnings materially weaken; or

-- Investment portfolio concentrations increase relative to ATE.

Upside scenario. Although an upgrade is not likely in the near
term, over the longer term S&P could raise the ratings if leverage
remains within expectations, and loss experience and operating
performance are favorable relative to peer BDCs.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Anchor adjustment: 0
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Prospect Capital Corp.

S&P said, "Our ratings on Prospect Capital Corp. (PSEC) indicate
PSEC's low leverage, favorable funding, scale, and diversified
origination strategies. This is partially offset by unfavorable
performance in some of its largest investments and relatively high
exposure to equity and collateralized loan obligation (CLO)
residual interests, which we believe may be more volatile than
typical BDC investments."

Outlook

S&P said, "The stable outlook reflects our expectations that PSEC
will maintain relatively low leverage, stable asset quality, and
favorable funding and liquidity. Leverage may increase somewhat,
but we expect debt to ATE to remain less than 1.25x over the next
12-24 months."

Downside scenario. S&P could lower the ratings in the next 12-24
months if:

-- PSEC's debt to ATE exceeds 1.5x or its asset coverage ratio
declines to 165%; or

-- Asset quality or earnings materially weaken; or

-- Investment portfolio concentrations increase relative to ATE.

Upside scenario. An upgrade is not likely in the next 12-24 months,
reflecting relatively high exposure to equity investments and CLO
residual interests compared with similarly rated peers.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Anchor adjustment: 0
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

Sixth Street Specialty Lending

S&P's ratings on Sixth Street Specialty Lending (TSLX) indicate the
company's low leverage, focus on first-lien investments, strong
asset performance relative to its peers, and access to the broader
Sixth Street platform.

Outlook

The outlook on TSLX is stable based on S&P's expectation that TSLX
will maintain its current net asset value and debt to ATE of
0.8x-1.25x over the next 18-24 months, a substantial cushion to the
150% modified asset coverage ratio, and sufficient liquidity.

Downside scenario. S&P could lower the ratings in the next 12-24
months if:

-- TSLX's debt to ATE exceeds 1.5x or its asset coverage ratio
declines to 165%; or

-- Asset quality or earnings materially weaken.

Upside scenario. S&P could raise the ratings in the next 12-24
months if leverage remains within expectations and loss experience
and operating performance are favorable relative to peer BDCs.

  Ratings score snapshot

  Issuer credit rating: BBB-/Stable/--
  Stand-alone credit profile: bbb-
  Preliminary anchor: bb+
  Anchor adjustment: 0
  Business position: Adequate (0)
  Capital and earnings: Very strong (+2)
  Risk position: Moderate (-1)
  Funding and liquidity: Adequate and adequate (0)
  Comparable ratings analysis: 0
  Support: 0
  GRE support: 0
  Group support: 0
  Sovereign support: 0
  Additional factors: 0

  Ratings List


  ARES CAPITAL CORP.

  RATINGS AFFIRMED

  ARES CAPITAL CORP.

   Issuer Credit Rating    BBB-/Stable/--


  FS ENERGY AND POWER FUND

  RATINGS AFFIRMED

  FS ENERGY AND POWER FUND

   Issuer Credit Rating    B/Stable/--


  GOLUB CAPITAL BDC INC.

  RATINGS AFFIRMED

  GOLUB CAPITAL BDC INC.

   Issuer Credit Rating    BBB-/Stable/--


  MAIN STREET CAPITAL CORP.

  RATINGS AFFIRMED

  MAIN STREET CAPITAL CORP.

   Issuer Credit Rating    BBB-/Stable/--


  OWL ROCK CAPITAL CORP II
  
  RATINGS AFFIRMED

  OWL ROCK CAPITAL CORP II

   Issuer Credit Rating    BBB-/Stable/--


  OWL ROCK CAPITAL CORP.

  RATINGS AFFIRMED

  OWL ROCK CAPITAL CORP.

   Issuer Credit Rating   BBB-/Stable/--


  OWL ROCK TECHNOLOGY FINANCE CORP

  RATINGS AFFIRMED

  OWL ROCK TECHNOLOGY FINANCE CORP
   Issuer Credit Rating   BBB-/Stable/--


  PROSPECT CAPITAL CORP.

  RATINGS AFFIRMED

  PROSPECT CAPITAL CORP.

   Issuer Credit Rating   BBB-/Stable/--


  SIXTH STREET SPECIALTY LENDING, INC.

  RATINGS AFFIRMED

  SIXTH STREET SPECIALTY LENDING, INC.

   Issuer Credit Rating   BBB-/Stable/--



FULL HOUSE: American Place Proposal Selected by Ill. Gaming Board
-----------------------------------------------------------------
Full House Resorts, Inc.'s American Place gaming and entertainment
destination proposal was selected by the Illinois Gaming Board
("IGB"), subject to final licensing approvals.  American Place was
originally one of five proposals submitted in response to a
"request for proposals" to develop and operate a new casino and
entertainment destination in Waukegan, Illinois.  This decision is
the culmination of a competitive selection process that was
launched in 2019.

"We thank the Illinois Gaming Board for their confidence in Full
House Resorts and for selecting our American Place proposal," said
Daniel R. Lee, president and chief executive officer of Full House
Resorts.  "We will begin working immediately on American Place,
first with the development and construction of a temporary casino
in Waukegan, Illinois.  Through our planned temporary facility -
aptly named The Temporary by American Place - we will be able to
quickly create jobs and generate tax revenues while the permanent
American Place facility is being built.  We expect to open our
temporary facility in mid-2022."

Continued Mr. Lee, "Our permanent American Place facility is
designed to be a world-class destination for nearby Chicagoland
residents and the entire region, and will include luxurious
amenities such as an all-villa hotel with full butler service.  We
are excited to join the Waukegan community and welcome the
opportunity to bring our American Place vision to life, with
completion of our full experience expected in 2024."

                   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 Sept. 30, 2021, the Company had $470.09
million in total assets, $362.77 million in total liabilities, and
$107.32 million in 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.


GAMESTOP CORP: Incurs $105.4 Million Net Loss in Third Quarter
--------------------------------------------------------------
GameStop Corp. filed with the Securities and Exchange Commission
its Quarterly Report on Form 10-Q disclosing a net loss of $105.4
million on $1.30 billion of net sales for the three months ended
Oct. 30, 2021, compared to a net loss of $18.8 million on $1
billion of net sales for the three months ended Oct. 31, 2020.

For the nine months ended Oct. 30, 2021, the Company reported a net
loss of $233.8 million on $3.76 billion of net sales compared to a
net loss of $295.8 million on $2.97 billion of net sales for the
nine months ended Oct. 31, 2020.

As of Oct. 30, 2021, the Company had $3.76 billion in total assets,
$2.01 billion in total liabilities, and $1.75 billion in total
stockholders' equity.

The Company ended the period with cash and cash equivalents of
$1.413 billion as well as no debt other than a $46.2 million
low-interest, unsecured term loan associated with the French
government's response to COVID-19.

Gamestop's principal sources of liquidity are cash from operations,
cash on hand, and borrowings from the capital markets, which
include its revolving credit facilities.  As of October 30, 2021,
the Company had total unrestricted cash on hand of $1.4 billion and
an additional $202.4 million of available borrowing capacity under
its revolving credit facilities.  On March 15, 2021, Gamestop
repaid its outstanding borrowings of $25.0 million under its
asset-based revolving credit facility due November 2022
("Revolver")."

During the nine months ended October 30, 2021, Gamestop sold an
aggregate of 8,500,000 shares of its common stock under its at-the
market equity offering program (the "ATM Transactions").  Gamestop
generated $1.68 billion in aggregate gross proceeds from sales
under the ATM Transactions, and paid an aggregate of $10.1 million
in commissions to the sales agent, among other legal and
administrative fees.  These commissions and fees are recognized in
additional paid-in capital on the Company's Consolidated Balance
Sheets and selling, general and administration expenses in its
Consolidated Statements of Operations.  The net proceeds generated
from sales under the ATM Transactions have been, and are expected
to be, used for working capital and general corporate purposes,
including repayment of indebtedness, funding the Company's
transformation, growth initiatives and product category expansion
efforts, and capital expenditures and the satisfaction of its tax
withholding obligations upon the vesting of shares of restricted
stock held by its executive officers and other employees.

Additionally, during the first quarter of 2021, Gamestop repaid the
remaining $73.2 million aggregate principal amount of its then
outstanding 6.75% Senior Notes due 2021 ("2021 Senior Notes") and
the remaining $216.4 million aggregate principal amount of its then
outstanding 10.00% Senior Notes due 2023 ("2023 Senior Notes").  In
the second quarter of 2021, at the request of Micromania SAS, the
six separate unsecured term loans held by the Company's French
subsidiary, Micromania SAS, for a total of €40.0 million ($46.2
million as of October 30, 2021) were extended for five years.

On an ongoing basis, Gamestop evaluates and considers certain
strategic operating alternatives, including divestitures,
restructuring or dissolution of unprofitable business segments, as
well as equity and debt financing alternatives that the Company
believes may enhance stockholder value.  The nature, amount and
timing of any strategic operational change, or financing
transactions that Gamestop might pursue will depend on a variety of
factors, including, as of the applicable time, the Company's
available cash and liquidity and operating performance; commitments
and obligations; capital requirements; limitations imposed under
the Company's credit arrangements; and overall market conditions.

As a result of the impact of the COVID-19 pandemic around the
world, many of the Company's vendors have been impacted by
volatility in the supply chain financing market.  the Company's
vendors have requested and may continue to request credit support
collateral for its inventory purchase obligations and the levels of
such collateral will depend on a variety of factors including its
inventory purchase levels, available payment terms for inventories,
availability of borrowing capacity under its credit facilities,
favorable credit terms and costs of providing collateral.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1326380/000132638021000129/gme-20211030.htm

                          About GameStop

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

GameStop reported a net loss of $215.3 million for fiscal year
2020, a net loss of $470.9 million for fiscal year 2019, and a net
loss of $673 million for fiscal year 2018.  As of July 31, 2021,
the Company had $3.54 billion in total assets, $1.69 billion in
total liabilities, and $1.85 billion in total stockholders' equity.


GARDEN VIEW: Voluntary Chapter 11 Case Summary
----------------------------------------------
Debtor: Garden View Condominium Apartments Association, Inc.
        12350 SW 132 Court
        Suite 114
        Miami, FL 33186

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-21650

Debtor's Counsel: John Paul Arcia, Esq.
                  JOHN PAUL ARCIA, P.A.
                  175 SW 7th Street, Suite 2000
                  Miami, FL 33130
                  Tel: 786-429-0410
                  Email: service@arcialaw.com

Estimated Assets: $100,000 to $500,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Joseph Varela, 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/EQ3TYJI/Garden_View_Condominium_Apartments__flsbke-21-21650__0001.0.pdf?mcid=tGE4TAMA


GATX CORP: Egan-Jones Hikes LC Sr. Unsecured Ratings to BB
----------------------------------------------------------
Egan-Jones Ratings Company, on October 28, 2021, upgraded the local
currency senior unsecured ratings on debt issued by GATX
Corporation to BB from BBB-.

Headquartered in Chicago, Illinois, GATX Corporation leases,
operates, manages, and remarkets long-lived, widely used assets,
primarily in the rail and marine markets.



GENERAL ELECTRIC: Egan-Jones Keeps BB+ LC Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 9, 2021, maintained its
'BB+' local currency senior unsecured ratings on debt issued by
General Electric Company.

Headquartered in Boston, Massachusetts, General Electric Company is
a globally diversified technology and financial services company.



GENTREE LLC: Unsecureds to be Paid in Full w/ Interest in 48 Months
-------------------------------------------------------------------
Gentree, LLC, filed with the U.S. Bankruptcy Court for the District
of Arizona a Disclosure Statement in support of Plan of
Reorganization dated Dec. 9, 2021.

The Debtor is Gentree, LLC. It is an Arizona Limited Liability
Company formed on January 23, 2018 for the purpose of acquiring the
Smoke Tree Resort. Its sole member is 7101 Holdings, LLC, which is
also an Arizona limited liability company.

The Plan provides for the payment of Administrative Expenses
incurred by professionals and priority claims on the Effective
Date; the payment of Priority Tax Claims and Tax Claims in full on
the Effective Date and the Thunderbird Orion agreement claim in
full, six months after the Effective Date; the payment of the Smoke
Tree secured claim over a period of five years with interest-only
payments at the Plan Rate during the first year after the Effective
Date; payment in full of the general unsecured claims with interest
at the Plan Rate over a period of four years commencing on 13
months after the Effective Date; and the conversion of the 7101
Holdings, LLC Claim to Class B interests in the Reorganized
Debtor.

Twenty percent (20%) of Class A Equity is retained in the
Reorganized Debtor by existing equity in exchange for a new value
contribution of $125,000. Tasty Brand Restaurants, L.L.C. will
acquire the remaining Class A equity in the Reorganized Debtor in
exchange for contributions in a total amount of $5,500,000.00 to
fund Tasty's outof-pocket costs estimated for be $100,000, and to
pay for Plan obligations and renovation of the Resort.

This Plan provides a substantial benefit to the Estate and the
Creditors. This Plan allows the Estate to preserve its equity in
the Resort property, to build equity and create revenue from the
restaurant, and generate income by making the rooms available for
rent. There is a significant benefit from the continued operation
of the Debtor's business operations compared to the alternative of
a liquidation, which the Debtor contends would only provide funds
to pay the Secured Claim and would not provide any dividend to
other Creditors.

Class 2 consists of the Claim of Maricopa County for 2020 and 2021
real property as reflected in Claim No. 2 filed in the Case. The
Allowed Class 2 Claim will be paid the full amount of its Claim on
the Effective Date. Class 2 is not impaired.

Class 3 consists of the Claim of Thunderbird Orion, Ray Holdings,
LLC in the amount of $42,905.25. The Allowed Class 3 Claim will be
paid the full amount of its Claim, without interest, on the first
day of the sixth month following the Effective Date. Class 3 is
impaired by the Plan.

Class 4 consists of the Allowed Secured Claim of Smoke Tree Resort,
LLC secured by a deed of trust in a first position on the Debtor's
real property. The Creditor in this class has filed a proof of
claim in the amount of $10,682,966.95 plus accruing interest, fees,
and costs. The Class 4 claim of Smoke Tree Resort, LLC will be paid
as follows:

     * Interest only payments at the Plan Rate commencing on the
first day of the first month following the Effective Date and
continuing for a period of the next 12 months;

     * Payments of interest at and the Plan Rate plus principal
reduction payments based on a 25 year amortization scheduled
commencing on the first day of the 13th month following the
Effective Date and continuing for the next thirty-six (47) months;
and

     * A balloon payment of all amounts owing on the date that is
the 61st month following the Effective Date of all amounts then
owing.

Class 5 consists of the Allowed Unsecured Claims and all Claims not
otherwise classified. Class 5 includes the following claims: Beus
Gilbert McGroder PLLC, Coe & Van Loo Consultants, Inc. and Peterson
Architecture, LLC. Unsecured Creditors holding Allowed Class 5
Claims will accrue interest at the Plan Rate from the Effective
Date and will be paid in full in equal monthly payments over a
period of 48 months commencing on the first day of the first full
month commencing on the month that is 13 months after the Effective
Date. Debtor asserts that these payments are the present value of
the Allowed Class 5 Claims on the Effective Date. Class 5 is
Impaired by the Plan.

Class 6 consists of the unsecured claim of 7101 Holdings, LLC which
is the sole member of the Debtor in the amount of $3,110,053.12.
The Allowed Claim of 7101 Allowed Class 6 Claim will be converted
to 100% of the Class B Membership Interests in the Reorganized
Debtor. Class 6 is Impaired by the Plan.

Class 7 consists of the equity interests represented by the
membership interest in the Debtor. On the Effective Date, the sole
shareholder shall convert to equity any DIP loan it has advanced
during the Case up to $125,000, and shall fund the balance of its
contribution, which will total $125,000 (including DIP converted
funds), in Cash to the Reorganized Debtor by the Effective Date in
exchange for 20% of the Class A equity interests of the Reorganized
Debtor ("New Value Contribution"). Class 7 is Impaired by the
Plan.

The Debtor estimates income from the following revenue sources: (1)
Tasty's DIP loan, (2) the restaurant, (3) liquor sales, (4) room
rentals, and (5) events at the property, which are historically
proven revenue sources generated by the Resort. The Debtor
estimates that it will take approximately three years to develop
stabilized revenue and to provide time for renovations to the
restaurant, the rooms, and the landscaping. The Debtor submits the
revenue projections to show projected revenue and expenses over the
term of the Plan.

The Debtor will also fund the Plan from the DIP loan from Tasty
(which is to be converted to equity) and future equity and
unsecured loans to fund Plan payments. Tasty intends to provide in
equity and/or obtain an unsecured loan in the approximate amount of
$5,000,000.00 to fund a renovation of the Resort. Based on the
income projection and expense projections, the Debtor will have
sufficient revenue to fund its Plan.

The Plan will be funded by the following:

     * Equity's New Value Contribution in the amount of $125,000;

     * The Condemnation Proceeds previously received less any
amounts paid to Smoke Tree as adequate protection payments;

     * The Condemnation Proceeds to be received;

     * Loans and investments by Tasty of more than $5,500,000 based
on an agreement to be entered prior to the hearing on
confirmation;

     * Debtor's post-Confirmation net income from the restaurant,
special event income, and the rental of rooms. The Debtor shall
renovate the structures, and begin operations on the site focused
on the restaurant, hosting events, and rental of existing rooms in
a manner that compliments the events and restaurant operations. The
Debtor's projections assume variations of Resort revenue caused by
the seasonable nature of the hotel business and discount.

A full-text copy of the Disclosure Statement dated Dec. 9, 2021, is
available at https://bit.ly/3IFVp0j from PacerMonitor.com at no
charge.

Attorneys for Gentree, LLC:

     Dale C. Schian, Esq.
     Kortney K. Otten, Esq.
     Gallagher & Kennedy, P.A.
     2575 East Camelback Road
     Phoenix, AZ 85016-9225
     Tel: (602) 530-8000
     Fax: (602) 530-8500
     Email: kortney.otten@gkent.com

                         About Gentree LLC

Gentree LLC, a privately held company in Phoenix, Ariz., filed its
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ariz. Case No. 21-05347) on July 12, 2021.  Taylor
Robinson, authorized agent of 7101 Management, LLC, signed the
petition.  At the time of the filing, the Debtor had between $10
million and $50 million in both assets and liabilities.  Dale C.
Schian, Esq., at Gallagher & Kennedy, P.A., represents the Debtor
as legal counsel.


GLATFELTER CORP: Egan-Jones Keeps BB Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Glatfelter Corporation.

Headquartered in Charlotte, North Carolina, Glatfelter Corporation
manufactures and supplies papers and engineered materials.



GREEN PLAINS: Egan-Jones Keeps B- Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by, Green Plains Inc. EJR also maintained its 'B'
rating on commercial paper issued by the Company.

Headquartered in Omaha, Nebraska, Green Plains Inc. owns and
operates ethanol plants located in the Midwest U.S.



GREENBIER CO: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 1, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
Greenbrier Companies, Inc.

Headquartered in Lake Oswego, Oregon, Greenbrier Companies, Inc.
supplies transportation equipment and services to the railroad and
related industries.



HALLIBURTON CO: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on October 22, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
Halliburton Company.

Headquartered in Houston, Texas, Halliburton Company provides
energy and engineering, and construction services, as well as
manufactures products for the energy industry.



HAWAIIAN HOLDINGS: Egan-Jones Keeps CCC- LC Sr. Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 5, 2021, maintained its
'CCC-' local currency senior unsecured ratings on debt issued by
Hawaiian Holdings, Inc. EJR also maintained its 'C' rating on
commercial paper issued by the Company.

Headquartered in Honolulu, Hawaii, Hawaiian Holdings, Inc. provides
scheduled and charter air transportation of passengers, cargo, and
mail.



HCA HEALTHCARE: Egan-Jones Hikes LC Senior Unsecured Ratings to BB+
-------------------------------------------------------------------
Egan-Jones Ratings Company, on October 28, 2021, upgraded the local
currency senior unsecured ratings on debt issued by HCA Healthcare,
Inc. to BB+ from BB.

Headquartered in Nashville, Tennessee, HCA Healthcare, Inc. offers
health care services.



HEARTHSIDE: Moody's Rates New $202.5MM First Lien Debt 'B2'
-----------------------------------------------------------
Moody's Investors Service assigned a B2 rating to H-Food Holdings,
LLC's ("Hearthside") proposed $202.5 million senior secured first
lien revolving credit facility due November 2024. The B2 (LGD3)
rating for the company's senior secured first lien term loan is not
affected by the proposed $315 million upsize. Hearthside's other
ratings remain unchanged, including its B3 Corporate Family Rating,
B3-PD Probability of Default Rating, and the Caa2 (LGD6) rating for
the company's $350 million senior unsecured global notes. The
outlook remains stable.

Hearthside plans to issue a $315 million senior secured first lien
term loan add-on to the company's existing $1.6 billion senior
secured term loan. Proceeds from the term loan add-on will be used
to finance the acquisition of Weston Food's Ambient Division
("Ambient"), repay a small amount of borrowings under the revolving
credit facility, and pay transaction-related fees and expenses.
Concurrent with the transaction, Hearthside is extending the
revolver expiration to November 2024 from May 2023 and downsizing
the facility to $202.5 million from $225 million. Moody's expects
to withdrawal the B2 rating on Hearthside's existing $225 million
revolver once the company completes the maturity extension.

Hearthside is acquiring Ambient for approximately C$370 million,
which includes six bakeries in North America. As a result of the
acquisition, Hearthside will gain new customers as well as
additional backing capacity which will enable the company to meet
increased demand from its existing customers. Moody's estimates
that the Ambient acquisition will add approximately $40 - $45
million of EBITDA in 2022 comprised of approximately $30 million in
EBITDA from Ambient's existing customer base and the balance
generated by utilizing excess Ambient capacity to service existing
Hearthside customers.

The transaction is credit negative because it will increase
leverage and will initially result in cash outflows to fund the
integration and capital spending. These factors initially more than
offset the additional production capacity and revenue. Moody's
believes there is execution risk related to the integration, but
solid execution would improve the earnings base and free cash flow
within a few years. Moody's is nevertheless taking no action on the
company's B3 CFR because Hearthside will generate $30 - $40 million
of free cash flow in 2022 and that leverage will fall as the
company realizes earnings from recent capacity expansion projects.

The following ratings/assessments are affected by the action:

New Assignments:

Issuer: H-Food Holdings, LLC

GTD Senior Secured Revolving Credit Facility, Assigned B2 (LGD3)

RATINGS RATIONALE

Hearthside's B3 Corporate Family Rating reflects its high financial
leverage with debt to EBITDA of 6.7x (pro-forma for the acquisition
of Ambient) as of September 25, 2021, the risk in achieving
targeted profitability from its capital expansion program, and
modest customer concentration. Moody's expects debt-to-EBITDA
leverage to fall to the low-to-mid 6.0x range within 18-24 months,
as a result of incremental EBITDA growth from approximately $130
million in capital investments that the company made to accommodate
newly awarded customer contracts as well as the integration of
Ambient. The rating also reflects event risk, such as additional
leveraged acquisitions and aggressive shareholder distributions,
given the company's financial sponsor ownership. At the same time,
the rating favorably reflects the company's good position as a
contract manufacturer and packager of food products. The company
has long-standing relationships with leading US food companies and
limited commodity exposure due to passthrough cost arrangements.
This helps limit cash flow and earnings volatility.

Moody's expects Hearthside to operate with good liquidity based on
$39 million of cash as of September 25, 2021, approximately $30-40
million in free cash flow in 2022, full availability under the
$202.5 million first lien revolver (pro-forma for the $315 million
term loan add-on), and no meaningful maturities through 2023 aside
from approximately $20 million of required annual term loan
amortization.

The coronavirus outbreak and the government measures put in place
to contain it continue to disrupt economies and credit markets
across sectors and regions. Although an economic recovery is
underway, it is tenuous, and its continuation will be closely tied
to containment of the virus. As a result, there is uncertainty
around Moody's forecasts. Moody's regard the coronavirus outbreak
as a social risk under its ESG framework, given the substantial
implications for public health and safety. Notwithstanding,
Hearthside and many other packaged food companies are likely to be
more resilient than companies in other sectors, 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 Hearthside's financial strategies, which
Moody's views as aggressive given its high financial leverage,
private equity ownership and focus on growth through acquisitions
that can lead to increased debt and integration risks.

The company is moderately exposed to environmental risks that
include land, water, raw materials, and energy usage as well as
packaging and waste. Hearthside also relies on agricultural
products that utilize land, water and fertilizers, and are subject
to volatility and disruptions related to weather, seasonality, and
land preservation. Rising costs to meet environmental standards and
consumer preferences would likely be at least partially passed on
to consumers, but could be significant.

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

The stable outlook also reflects Moody's view that the company will
maintain good liquidity, generate relatively stable organic revenue
in 2022, and that recent capital investments and the successful
integration of Ambient will lead to incremental earnings, lower
leverage, and positive free cash flow in 2022.

Ratings could be upgraded if the company maintains stable operating
performance including positive organic growth, generates sustained
and comfortably positive free cash flow, and reduces financial
leverage such that debt to EBITDA approaches 6x.

Ratings could be downgraded if operating performance weakens,
financial policy turns more aggressive, or liquidity deteriorates.
Ratings could also be downgraded if interest coverage measured as
EBITA to interest approaches 1.0x, or the company does not generate
positive free cash flow.

The principal methodology used in these ratings was Consumer
Packaged Goods Methodology published in February 2020.

Hearthside is a contract manufacturer and packager of packaged food
products in North America and to a lesser extent Europe. The
company supplies companies such as General Mills, Kellogg's, Kraft
Heinz, PepsiCo, and Mondelez. Revenue is approximately $3.4
billion. Hearthside is owned by an investment group led by
Charlesbank Capital Partners and Partners Group following an April
2018 leveraged buyout.


HELIX ENERGY: Egan-Jones Keeps B- LC Senior Unsecured Ratings
-------------------------------------------------------------
Egan-Jones Ratings Company, on October 29, 2021, maintained its
'B-' local currency senior unsecured ratings on debt issued by
Hawaiian Holdings, Inc. EJR also maintained its 'B' rating on
commercial paper issued by the Company.

Headquartered in Houston, Texas, Helix Energy Solutions Group, Inc.
is an American oil and gas services company.



HERBALIFE NUTRITION: Egan-Jones Keeps BB- Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'BB-' foreign currency and local currency senior unsecured ratings
on debt issued by Herbalife Nutrition Ltd.

Headquartered in Los Angeles, California, Herbalife Nutrition Ltd.
operates as a nutrition company.



HESS CORPORATION: Egan-Jones Keeps BB LC Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 23, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by Hess
Corporation.

Headquartered in New York, New York, Hess Corporation operates as a
global independent energy company.



HIGHLAND CAPITAL: Court Rejects Arbitration, Stay Bid in Note Suit
------------------------------------------------------------------
The United States Bankruptcy Court for the Northern District of
Texas, Dallas Division, denied the requests of the Dondero/Dugaboy
Defendants to compel arbitration nor stay the Note Adversary
Proceedings.

The Note Adversary Proceedings were originally brought many months
ago by Highland Capital Management L.P., as simple suits on notes
-- that is, alleging breach of contract and seeking turnover of
amounts owed from the various obligors under the notes.  Each Note
Obligor Defendant was closely related to Highland's former
president, James Dondero, and collectively borrowed tens of
millions of dollars from Highland prepetition. The indebtedness was
memorialized in a series of demand and term notes. The indebtedness
represented by those notes remains unpaid.

The Note Adversary Proceedings morphed when the Note Obligor
Defendants defended the Proceedings by alleging that an oral
agreement existed such that the underlying notes would be forgiven
by Highland as compensation to Highland's former president, Mr.
Dondero, if certain conditions subsequent occurred. The oral
agreement was allegedly made on behalf of Highland, acting through
one of its largest limited partners, Dugaboy Investment Trust,
which is a family trust of Mr. Dondero, on which the trustee is his
sister Nancy Dondero.

According to the Court, the Dondero/Dugaboy Defendants waived the
relief they sought in the Arbitration Motions for their "complete
silence about the possibility of arbitration for more than eight
months."  The Court points out that even though Counts V, VI, and
VII  were not added by Highland until more than seven months after
the Note Adversary Proceedings were filed, the Dondero/Dugaboy
Defendants  had reason to know that their "oral agreement"
affirmative defense might implicate the LPA and the Arbitration
Clause, and yet they didn't raise the subject of arbitration until
many months of litigation activity in the Note Adversary
Proceedings had occurred in  this court.

"The resulting delay and expense warrant this court's applying
waiver as permitted by the Fifth Circuit authority," the Court
holds.

Because the court denies the requested arbitration, there is no
good cause to stay litigation in the entire Note Adversary
Proceedings, the Court says.  Even if the court has erred in its
ruling on the Arbitration Motions, there still exists no good cause
to stay the Note Adversary Proceeding as to Counts I-IV. The
Dondero/Dugaboy Defendants acknowledge that Counts I-IV are
non-arbitrable claims and, moreover, in the event Plaintiff were to
prevail on them, it is likely that Plaintiff would not even pursue
Counts V-VII, the Court says.

The Court clarifies that if Plaintiff prevails on Counts I and II
(i.e., the breach of contract claims and turnover) -- which would
involve a finding that there was no oral agreement for nonpayment
-- then all other counts would become moot. And, if the court were
to find that there were such an agreement, Plaintiff could
potentially still prevail on Counts III and IV (the claims that
such an agreement would constitute a fraudulent transfer -- also
non-arbitrabal). It would seem that only if Plaintiff loses on all
of these non-arbitrable claims would it have any interest in
pursuing Counts V-VII (i.e., an interest in arguing that the oral
agreements amounted to breach of fiduciary duty and aiding and
abetting breach of fiduciary duty), the Court says.

The requested stay would also be illogical in this context, the
Court adds.  The "oral agreement" defense relies on the existence
of an oral contract between Highland (via Dugaboy, through its
trustee, Ms. Dondero) and Mr. Dondero. The existence of that
contract is not an arbitrable issue, the Court notes. The
implications of that contract's existence are what would
potentially be arbitrable. If litigation on Counts I-IV
demonstrates that there was no such "oral agreement," then there
would be nothing to arbitrate because Counts V-VII would be
rendered moot, the Court points out. Staying the litigated
determination regarding the existence of the "oral agreement" in
favor of arbitrating issues that only arise if there ever were such
an agreement strikes the court as backwards, the Court says.

"Arbitration should await that determination, not the other way
around," the Court holds.

Accordingly, the Court concludes that the Dondero/Dugaboy
Defendants' requests to stay the Note Adversary Proceedings have no
merit and are denied.

The adversary proceedings are captioned HIGHLAND CAPITAL
MANAGEMENT, L.P., Plaintiff. v. JAMES D. DONDERO, NANCY DONDERO,
AND THE DUGABOY INVESTMENT TRUST, Defendants. HIGHLAND CAPITAL
MANAGEMENT, L.P., Plaintiff. v. NEXPOINT ADVISORS, L.P., JAMES
DONDERO, NANCY DONDERO, AND THE DUGABOY INVESTMENT TRUST,
Defendants. HIGHLAND CAPITAL MANAGEMENT, L.P., Plaintiff. v.
HIGHLAND CAPITAL MANAGEMENT SERVICES, INC., JAMES DONDERO, NANCY
DONDERO, AND THE DUGABOY INVESTMENT TRUST, Defendants. HIGHLAND
CAPITAL MANAGEMENT, L.P., Plaintiff. v. HCRE PARTNERS, LLC (n/k/a
NEXPOINT REAL ESTATE PARTNERS, LLC), JAMES DONDERO, NANCY DONDERO
AND THE DUGABOY INVESTMENT TRUST, Defendants, Adversary No.
21-03003-sgj., 21-03005-sgj, 21-03006-sgj, 21-03007-sgj (Bankr.
N.D. Tex.).

A full-text copy of the memorandum opinion and order dated December
3, 2021, is available at https://tinyurl.com/y2jzukn4 from
Leagle.com.

               About Highland Capital Management

Highland Capital Management LP was founded by James Dondero and
Mark Okada in Dallas in 1993. Highland Capital is the world's
largest non-bank buyer of leveraged loans in 2007. It also manages
collateralized loan obligations. In March 2007, it raised $1
billion to buy distressed loans.  Collateralized loan obligations
are created by bundling together loans and repackaging them into
new securities.

Highland Capital Management, L.P., sought Chapter 11 protection
(Bank. D. Del. Case No. 19-12239) on Oct. 16, 2019. Highland was
estimated to have $100 million to $500 million in assets and
liabilities as of the bankruptcy filing.  

On Dec. 4, 2019, the case was transferred to the U.S. Bankruptcy
Court for the Northern District of Texas and was assigned a new
case number (Bank. N.D. Tex. Case No. 19-34054). Judge Stacey G.
C.
Jernigan is the case judge.

The Debtor's counsel is James E, O'Neill, Esq., at Pachulski Stang
Ziehl & Jones LLP. Foley & Lardner LLP, is special Texas counsel.
Kurtzman Carson Consultants LLC is the claims and noticing agent.
Development Specialists Inc. CEO Bradley Sharp is a financial
adviser and restructuring officer.

The Office of the U.S. Trustee appointed a committee of unsecured
creditors on Oct. 29, 2019. The committee tapped Sidley Austin LLP
as bankruptcy counsel; Young Conaway Stargatt & Taylor LLP as
co-counsel with Sidley Austin; and FTI Consulting, Inc., as
financial advisor.


HOSPEDERIA VILLA: Seeks Cash Access Until Dec 31
------------------------------------------------
Hospederia Villa Verde, Inc. and YAJAD 77, LLC filed a joint motion
with the U.S. Bankruptcy Court for the District of Puerto Rico to
extend their stipulation on the Debtor's use of cash collateral
until December 31, 2021, according to the terms agreed upon by the
parties.

The Debtor and YAJAD have agreed, in principle, to enter into a
Discounted Payoff, Settlement and Release Agreement, which should
resolve all the pending controversies between and among them,
including the treatment of YAJAD's Claim No. 2, as amended and
filed in the Claims Register in the case. The Parties further
inform the Court that a draft of the Settlement Agreement is in an
advanced stage.  The Parties have exchanged several versions of the
deal.

The Debtor and YAJAD jointly requested the continuance of the
confirmation hearing for the next available date in January 2022.
The Court granted the request and continued the confirmation
hearing for January 12.

The Parties have negotiated and agreed to a further extension of
the Stipulation from October 31 until December 31, 2021, pursuant
to the same terms and conditions of the approved Stipulation.

The Debtor will provide the Secured Creditor with a monthly
adequate protection payment in the amount of $5,000, which is due
and payable on November 1 and December 1, 2021.

The reporting requirements in the Amended Stipulation will continue
in full force and effect.

A copy of the joint motion is available for free at
https://bit.ly/3dHif9B from PacerMonitor.com.

                   About Hospederia Villa Verde

Hospederia Villa Verde, Inc., owner and operator of the Villa Verde
Inn, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D.P.R. Case No. 21-01015) on March 31, 2021, listing
$500,001 to $1 million in both assets and liabilities.  

Harold A. Frye Maldonado, Esq., at Frye Maldonado Law Office,
serves as the Debtor's legal counsel.

YAJAD 77, LLC, as secured creditor, is represented by Hermann D.
Bauer, Esq. and Gabriel A. Miranda Rivera, Esq. at O'Neill and
Borges LLC.



HOVNANIAN ENTERPRISES: Posts $52.5M Net Income in Fourth Quarter
----------------------------------------------------------------
Hovnanian Enterprises, Inc. reported net income of $52.48 million
on $814.35 million of total revenues for the three months ended
Oct. 31, 2021, compared to net income of $40.63 million on $683.36
million of total revenues for the three months ended Oct. 31,
2020.

For the year ended Oct. 31, 2021, the Company reported net income
of $607.82 million on $2.78 billion of total revenues compared to
net income of $50.93 million on $2.34 billion of total revenues for
the year ended Oct. 31, 2020.

As of Oct. 31, 2021, the Company had $2.32 billion in total assets,
$2.15 billion in total liabilities, and $175.38 million in total
equity.

LIQUIDITY AND INVENTORY AS OF OCTOBER 31, 2021:

   * During the fourth quarter of fiscal 2021, land and land
development spending was $167.1 million.  For fiscal 2021, land and
land development spending was $698.3 million, an increase of 11.9%
compared with $624.2 million one year ago.

   * Total liquidity at Oct. 31, 2021 was $380.9 million, after
early retirement of $181 million of senior secured notes in fiscal
2021, well above its targeted liquidity range of $170 million to
$245 million.

   * In the fourth quarter of fiscal 2021, approximately 3,400 lots
were put under option or acquired in 29 consolidated communities.

   * As of Oct. 31, 2021, the total controlled consolidated lots
increased 18.5% to 30,874 compared with 26,049 lots at the end of
the previous year.  Based on trailing twelve-month deliveries, the
current position equaled a 5.0 years' supply.

COMMENTS FROM MANAGEMENT:

"Supply chain issues have plagued the housing industry, which
caused us to conservatively revise our year end guidance down
during the fourth quarter," stated Ara K. Hovnanian, Chairman of
the Board, president and chief executive officer.  "However, our
associates rose to the occasion and worked diligently to mitigate
supply chain obstacles and deliver quality homes without some of
the excess costs we thought might be necessary to complete the
homes.  Those extraordinary efforts allowed us to achieve operating
results for the fourth quarter exceeding the upper end of our
original guidance for adjusted gross margin, adjusted pretax income
and adjusted EBITDA.  Given the solid level of sales per community,
an increase in our community count and higher gross margin on
current sales and homes in backlog, we are anticipating significant
growth in profitability in fiscal 2022 beginning with a strong
first quarter."

"Our strong results during fiscal 2021 resulted in our key credit
metrics improving substantially.  We lowered our total debt to
adjusted EBITDA ratio to 3.8 times at the end of fiscal 2021
compared with 6.7 times at the end of the previous year.
Additionally, our adjusted EBITDA to interest incurred ratio
increased to 2.3 times for fiscal 2021 compared with 1.3 times for
fiscal 2020.  We expect to continue our trend of improving our key
credit metrics in future periods and are pleased to announce our
Board of Directors approved reinstating a $2.7 million dividend
payment on our preferred stock payable in January 2022," said J.
Larry Sorsby, executive vice president and chief financial
officer.

Mr. Hovnanian continued, "Our pretax income increased substantially
to almost $200 million in fiscal 2021.  Additionally, we generated
significant amounts of cash in fiscal 2021, allowing us to payoff
$181 million of our secured bonds ahead of maturity and we still
ended the year with $381 million of liquidity, well above the upper
end of our liquidity target of $245 million.  After increasing
equity substantially in fiscal 2021, we expect to achieve diluted
earnings per share of between $26.50 and $32.00 for the full fiscal
2022 year and expect to more than double our shareholders equity by
fiscal year end.  Given that we are entering fiscal 2022 with over
half of our revenue guidance in backlog, combined with our strong
sales pace and gross margins, we look forward to an extraordinarily
strong new year," concluded Mr. Hovnanian.

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

https://www.sec.gov/Archives/edgar/data/357294/000143774921028165/ex_314275.htm

                    About Hovnanian Enterprises

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

Hovnanian Enterprises reported net income of $50.93 million for the
year ended Oct. 31, 2020, compared to a net loss of $42.12 million
for the year ended Oct. 31, 2019. As of July 31, 2021, the Company
had $2.31 billion in total assets, $2.19 billion in total
liabilities, and $120.69 million in total equity.

                             *   *   *

In August 2021, Moody's Investors Service upgraded Hovnanian
Enterprises, Inc.'s Corporate Family Rating to Caa1 from Caa2.
Moody's said the Corporate Family Rating upgrade to Caa1 reflects
the reduced risk of restructuring activity given the improvement in
Hovnanian's operating and financial performance and the extension
of the company's debt maturity profile given the recent debt
redemptions.

As reported by the TCR on July 28, 2021, S&P Global Ratings
affirmed its ratings on U.S.-based homebuilder Hovnanian
Enterprises Inc., including its 'CCC+' issuer credit rating, and
S&P revised its outlook to positive.  The positive outlook
indicates that S&P could raise the rating to 'B-' if the company
reduces debt and EBITDA to interest coverage is sustained above 2x
over the next 12 months, amid further profit improvements.


I-70 PROPERTIES: Case Summary & 9 Unsecured Creditors
-----------------------------------------------------
Debtor: I-70 Properties, LLC
        314- Ste. F Tuttle Creek Plaza
        Manhattan, KS 66502

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       District of Kansas

Case No.: 21-40768

Debtor's Counsel: Tom R. Barnes II, Esq.
                  STUMBO HANSON, LLP
                  2887 SW MacVicar Ave.
                  Topeka, KS 66611
                  Tel: 785-267-3410
                  Fax: 785-267-9516
                  Website: www.stumbolaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Connie L. Seymour as managing member.

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

https://www.pacermonitor.com/view/TIWPAWQ/I-70_Properties_LLC__ksbke-21-40768__0001.0.pdf?mcid=tGE4TAMA


IBIO INC: Adjourns Annual Meeting to Dec. 22
--------------------------------------------
iBio, Inc.'s annual meeting of stockholders scheduled for and
convened on Dec. 9 has been partially adjourned to Dec. 22, at 9:00
a.m. Eastern Time.

A quorum was present at Annual Meeting, and Proposals 1 (election
of directors), 2 (appointment of auditors) and 3 (Say-on-Pay) put
forth in the definitive proxy statement received the requisite
votes for approval.  The Company's stockholders also approved
Proposal 6 (adjournment of the Annual Meeting) for the purpose of
continuing to solicit votes in favor of Proposal 4 (reverse stock
split) and Proposal 5 (authorized share decrease).

With over 60% of all shares voted, iBio stockholders are in favor
of the reverse split and authorized share decrease by approximately
a 2-to-1 margin.  Results of votes cast "FOR" Proposals 4 and 5
to-date are 64% and 67%, respectively.  Additionally, both of the
leading proxy advisory firms (Glass Lewis and ISS) have recommended
that stockholders vote "FOR" the proposals. With a clear plurality
of the vote in favor of the proposals and strong, independent
third-party support for the reverse split and authorized share
decrease, the Company is allowing additional time for stockholders
holding approximately 40% of the shares that have yet to be voted
the opportunity to express their views.  Proposals 4 and 5 require
a majority of all shares outstanding to vote "FOR" the measures,
not just a plurality of the vote.

"Our goal is to enable as many stockholders as possible to exercise
their right to vote," said Tom Isett, iBio's Chairman and CEO, "The
hurdle is high; securing affirmative votes from a majority of the
outstanding shares entitled to vote.  However, so are the stakes;
the ability to complete our transformation and grow the Company.
Given that a sizeable majority of shareholders who have already
voted support these two proposals, we intend to continue our
efforts to pass these measures so that we can execute iBio's growth
strategy and bring the benefits of FastPharming to customers and
patients, while returning value to our loyal stockholders.
Therefore, in order to save the company further solicitation costs
and provide greater certainty, it is important that all
shareholders vote as soon as possible.  You can easily vote your
shares by contacting Okapi Partners at 1-844-203-3605."

                          About iBio Inc.

iBio, Inc. -- http://www.ibioinc.com-- is a plant-based biologics
manufacturing company. Its FastPharming System combines vertical
farming, automated hydroponics, and novel glycosylation
technologies to rapidly deliver high-quality monoclonal antibodies,
vaccines, bioinks and other proteins.  iBio is developing
proprietary products which include biopharmaceuticals for the
treatment of cancers, as well as fibrotic and infectious diseases.
The Company's subsidiary, iBio CDMO LLC, provides FastPharming
Contract Development and Manufacturing Services along with
Glycaneering Development Services for advanced recombinant protein
design.

iBio reported a net loss attributable to the company of $23.21
million for the year ended June 30, 2021, compared to a net loss
attributable to the company of $16.44 million for the year ended
June 30, 2020.  As of Sept. 30, 2021, the Company had $143.74
million in total assets, $43.21 million in total liabilities, and
$100.53 million in total equity.


IMAX CORPORATION: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
------------------------------------------------------------------
Egan-Jones Ratings Company, on November 15, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by
IMAX Corporation.

Headquartered in Mississauga, Canada, IMAX Corporation offers
end-to-end cinematic solution combining proprietary software,
theater architecture, and equipment.



INNER CITY BUILDERS: Unsecureds to be Paid in Full in Plan
----------------------------------------------------------
Inner City Builders and Developers, LLC, filed with the U.S.
Bankruptcy Court for the Southern District of Texas a Chapter 11
Plan of Reorganization under Subchapter V dated Dec. 09, 2021.

Inner City Builders and Developers, LLC is a Texas limited
liability company formed on November 5, 2014. Inner City is managed
by the owner, Creg Thompson. Inner City operates commercial and
residential property rehab, sales and rentals. Inner City's
financial difficulties began after having difficulty getting a
payoff amount.

Debtor owns real property located at 2408 Pierce Street, Houston,
Texas 77003 and 4723 Marietta Lane, Houston, Texas 77021.

Class 1 is comprised of the Allowed Secured Claim held by BMI
Investments, Inc. Holders of Allowed Secured Claims in Class 1,
which shall include BMI Investments, Inc., shall be paid in full no
later than the Effective Date through the sale of the 2408 Pierce
property. Holders of Allowed Secured Claims in Class 1 shall retain
their liens.

Class 2 is comprised of the Allowed Secured Claim held by Savers
Investments, Inc. Holders of Allowed Secured Claims in Class 2,
which shall include Savers Investments, Inc., shall receive monthly
Cash Payments of four thousand five hundred dollars ($4,500.00),
with payments commencing 30 days after the Effective Date. Holders
of Allowed Secured Claims in Class 2 shall retain their liens.

Class 3 is comprised of the Allowed Secured Ad Valorem Tax Claims
held by Harris County and Greater Southeast Management District.
Holders of Allowed Secured Claims in Class 3, which shall include
by Harris County and Greater Southeast Management District, shall
be paid in full no later than the Effective Date through the sale
of the 2408 Pierce property. Holders of Allowed Secured Claims in
Class 3 shall retain their liens.

Class 4 is comprised of Allowed General Unsecured Claims against
Inner City. Holders of General Unsecured Claims shall be paid in
full on the Effective Date in Cash. In the event of any failure of
the Reorganized Debtor to timely make its required plan payments,
which shall constitute an event of default under the Plan as to
these Claimants, they shall send Notice of Default to the
Reorganized Debtor.

General unsecured claimant Trustmark National Bank has $3,410.85 in
claim amount.

Class 5 is comprised of Allowed Subordinated Claims against Inner
City. Effective as of the filing of this Plan, no claims which
would otherwise fall into this class have been identified by the
Debtor. Notwithstanding the foregoing, should a claim arise under
this class, payments to Holders of Allowed Subordinated Claims
would, commencing 60 days after the full and complete satisfaction
of holders of Claims in Class 1 through Class 3, and continuing
every month until the Plan is complete, be paid pro rata from the
Debtor's disposable income. Holders of Subordinated Claims in Class
4 against the Debtor shall have threshold amount of $100.00 before
any payment is to be made, save and except the final payment where
the full amount owed to creditor shall be paid in full, according
to the terms of the Plan.

Class 6 is comprised of Allowed Equity Interests in Inner City.
Effective as of the filing of this Plan, no claims which would
otherwise fall into this class have been identified by the Debtor.
Notwithstanding the foregoing, should a claim arise under this
class, payments to Holders of Allowed Equity Interest Holder Claims
would, commencing 60 days from the Effective Date and continuing
every month thereafter, be paid pro rata from the Debtor's
disposable income. Holders of Equity Interest Holder Claims in
Class 5 against the Debtor shall have threshold amount of $100.00
before any payment is to be made, save and except the final payment
where the full amount owed to creditor shall be paid in full,
according to the terms of the Plan.

Payments and distributions under the Plan will be funded from the
continued operations of Inner City and the sale of the 2408 Pierce
property. The Debtor has procured a buyer and contemplates closing
on the sale of the 2408 Pierce property on or about April 8, 2022.
The Debtor anticipates filing a Motion to Approve the sale of the
2408 Pierce property under 11 U.S.C. § 366 to expedite closing.

A full-text copy of the Plan of Reorganization dated Dec. 9, 2021,
is available at https://bit.ly/3dNV5yk from PacerMonitor.com at no
charge.

Attorneys for the Debtor:

     Susan Tran Adams
     Brendon Singh, Esq.
     Tran Singh LLP
     2502 La Branch
     Houston, TX 77004
     Tel: (832) 975-7300
     Fax: (832) 975-7301
     E-mail: BSingh@ts-llp.com
     
                     About Inner City Builders

Inner City Builders and Developers, LLC filed a voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Tex. Case No. 21-60061) on July 5, 2021, listing as much as $1
million in both assets and liabilities.  Creg Thompson, manager,
signed the petition.  Judge Christopher M. Lopez oversees the case.
The Debtor tapped Tran Singh, LLP as legal counsel.


INTERNATIONAL SEAWAYS: Moody's Withdraws B3 Corp. Family Rating
---------------------------------------------------------------
Moody's Investors Service withdrew its ratings for International
Seaways, Inc. ("INSW"), including the B3 corporate family rating
and Caa1 rating on the senior unsecured bonds. Prior to the
withdrawal, the outlook was stable.

Withdrawals:

Issuer: International Seaways, Inc.

Corporate Family Rating, Withdrawn, previously rated B3

Speculative Grade Liquidity Rating, Withdrawn, previously SGL-2

Senior Unsecured Regular Bond/Debenture, Withdrawn, previously
Caa1

Outlook Actions:

Issuer: International Seaways, Inc.

Outlook, Changed To Rating Withdrawn From Stable

RATINGS RATIONALE

Moody's has decided to withdraw the ratings for its own business
reasons.

International Seaways, Inc., a Marshall Islands corporation, is a
leading provider of ocean-based transportation of crude oil and
refined petroleum in the international market. It operates its
business under two segments: international crude tankers and
international product carriers. On July 16, 2021, the company
merged with Diamond S Shipping, Inc. in an all stock transaction.
The combined fleet has 97 vessels of varying classes, including
ownership interests in two floating production storage vessels
through joint venture partnerships. Total pro forma revenue is
expected to be about $375 million for the period ending December
2021.


IRIDIUM COMMUNICATIONS: Egan-Jones Keeps B- LC Sr. Unsec. Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on October 22, 2021, maintained its
'B-' local currency senior unsecured ratings on debt issued by
Iridium Communications Inc. EJR also maintained its 'B' rating on
commercial paper issued by the Company.

Headquartered in McLean, Virginia, Iridium Communications Inc.
offers mobile satellite communications services.



IRON MOUNTAIN: Moody's Affirms Ba3 CFR Amid ITRenew Transaction
---------------------------------------------------------------
Moody's Investors Service has affirmed Iron Mountain Incorporated's
Corporate Family Rating and existing senior unsecured debt ratings
at Ba3. The rating affirmation follows the REIT's announcement that
it has entered into an agreement to acquire ITRenew, a leading IT
asset disposition provider. The rating outlook is stable.

The ratings affirmation reflects the potential long-term strategic
benefits of the ITRenew transaction which include cash flow
diversification, cost synergies and direct accretive growth within
its global data center platform. The company's funding plan for the
transaction will include a meaningful combination of new debt and
borrowing capacity under its revolver and is expected to
temporarily increase leverage above its target range of 5x on a net
lease adjusted basis in the short-term, which demonstrates a more
aggressive financial policy and deteriorates cushion within the
current ratings and stable outlook.

The stable outlook assumes that financings associated with the
ITRenew transaction will represent a short-term peak in leverage at
above 6x on a Moody's adjusted Net Debt/EBITDA basis, which
includes adjustments for operating leases. The stable outlook also
reflects the expectation that the company successfully integrates
and generates income growth from the acquisition such that leverage
improves below the 6x level over the next 12-18 month period.

The following ratings were affirmed:

Issuer: Iron Mountain Incorporated

LT Corporate Family Rating, Affirmed Ba3

Senior Unsecured Regular Bond/Debentures, Affirmed Ba3

Issuer: Iron Mountain Information Management, LLC

Senior Secured Bank Credit Facility, Affirmed Ba3

Issuer: Iron Mountain (UK) PLC

Senior Unsecured Regular Bond/Debenture, Affirmed Ba3

Issuer: Iron Mountain Australia Group PTY. LTD.

Senior Secured Bank Credit Facility, Affirmed Ba3

Outlook Actions:

Issuer: Iron Mountain Incorporated

Rating Outlook, remains stable

Issuer: Iron Mountain Information Management, LLC

Rating Outlook, remains stable

Issuer: Iron Mountain (UK) PLC

Rating Outlook, remains stable

Issuer: Iron Mountain Australia Group PTY. LTD.

Rating Outlook, remains stable

RATINGS RATIONALE

Iron Mountain's Ba3 corporate family rating reflects the company's
leading market position in the North America storage and
information management market, a large base of recurring storage
and data center rental revenues, a growing and geographically
diversified footprint and solid, consistent credit metrics relative
to similarly rated companies. These strengths are offset by Iron
Mountain's historical reliance on debt to fund capital projects and
integration risk from its highly acquisitive growth strategy,
including the recently announced ITRenew transaction, that presents
execution risk and potential for higher leverage.

Iron Mountain's SGL-3 liquidity rating reflects an adequate
liquidity profile to fund upcoming obligations pro forma for the
transaction, supported by the availability of approximately $1.265
billion under its secured revolving credit facility, ~$150 million
of unrestricted cash, a manageable debt maturity profile, and a
solid unencumbered asset pool, totaling approximately 70% of gross
assets, after adjusting for goodwill and other intangibles.
Liquidity is constrained by the firm's sizeable capital investment
and acquisition pipeline and the historically high utilization of
its revolving credit facility.

Governance risk remains a key credit consideration, as the company
has historically relied on debt to fund capital requirements.
Moody's note however, that management remains committed to reducing
leverage to approximately 5x on a net total lease-adjusted basis.

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

Upward ratings movement is unlikely in the short-term and would be
predicated on the leverage neutral funding of new acquisitions,
establishing a track record of deleveraging, such that Moody's
adjusted net debt to EBITDA improves closer to 5x, and fixed charge
coverage improves closer to 4.5x, all on a sustained basis.

Downward ratings pressure would be predicated upon any material
deterioration in Iron Mountain's profitability or liquidity and
should its credit metrics not improve as projected, such that
Moody's adjusted net debt to EBITDA remains at or above 6x over the
next 12-18 month period and fixed charge coverage remains at or
below 3.5x over the same period. Additionally, any sizeable
acquisitions, capital expenditures, and/or integration challenges
that meaningfully cause the REIT to deviate from its expected
deleveraging plan would also lead to downward ratings pressure.

The principal methodology used in these ratings was REITs and Other
Commercial Real Estate Firms Methodology published in July 2021.

Iron Mountain (NYSE: IRM) is a global provider of information
storage and related services, organized and operating as a real
estate investment trust (REIT) effective January 1, 2014. Iron
Mountain is primarily engaged in the ownership, management,
development, and acquisition of secure storage and data center real
estate, consisting of more than 90 million square feet across more
than 1,450 facilities in approximately 50 countries. Iron Mountain
reported gross assets of approximately $18.1 billion as of
September 30, 2021.


ISTAR INC: S&P Affirms 'BB' Issuer Credit Rating, Outlook Stable
----------------------------------------------------------------
S&P Global Ratings affirmed its issuer and issue credit ratings on
seven commercial real estate finance companies. The affirmations
follow a revision to its methodologies for rating banks and nonbank
financial institutions (NBFIs) and for determining a Banking
Industry Country Risk Assessment (BICRA). The affirmations
include:

-- Apollo Commercial Real Estate Finance Inc. (B+/Stable/--)
-- Blackstone Mortgage Trust Inc. (B+/Stable/--)
-- Claros Mortgage Trust Inc. (B+/Stable/--)
-- iStar Inc. (BB/Stable/--)
-- KKR Real Estate Finance Trust Inc. (BB-/Stable/--)
-- Ladder Capital Finance Holdings LLLP (BB-/Stable/--)
-- Starwood Property Trust Inc. (BB-/Stable/--)

S&P's outlooks on these seven companies remain unchanged.

S&P's economic risk and industry risk scores in the U.S. are both
unchanged at '3'. These scores determine the BICRA and the anchor,
or starting point, for its ratings on financial institutions that
operate primarily in the U.S. The trends we see for economic risk
and industry risk remain stable and positive, respectively.

The starting point--or anchor--for our ratings on NBFI finance
companies (fincos) in the U.S. remains 'bb+'. The anchor is three
notches below the U.S. bank anchor of 'bbb+' to reflect the lack of
central bank access, lower regulatory oversight, and higher
competitive risk relative to banks. U.S. fincos typically rely on
bank facilities, secured and unsecured debt, and other wholesale
funding, whereas U.S. banks mainly rely on deposit funding. While
consumer fincos generally are subject to consumer protection laws,
U.S. fincos generally are not subject to the significant prudential
regulatory oversight of banks' capital and liquidity, which S&P
views as generally supportive of creditworthiness. While U.S.
fincos may compete with banks, they often focus on higher-risk
lending than banks and are subject to greater cyclical volatility.
Like banks, the U.S. fincos' anchor reflects the country's
diversified and high-income economy.

Apollo Commercial Real Estate Finance Inc.

S&P's ratings on Apollo Commercial Real Estate Finance Inc. (ARI)
reflect its exposure to transitional commercial real estate loans,
reliance on secured repurchase facilities with the potential for
margin calls, and relatively short operating history. The company's
low leverage and limited short-term maturities are positive rating
factors.

Outlook

S&P said, "The stable outlook indicates our expectation that, over
the next year, ARI--helped by the rebounding economy--will report
mostly stable asset quality trends while maintaining adequate
liquidity and leverage of around 2.0x-2.5x, as measured by debt to
adjusted total equity (ATE). Pandemic-related changes and pressures
in commercial real estate, such as in the office market, may still
create challenges for the company and other lenders in the next few
years, but we expect ARI to be able to work through these
challenges over time while maintaining leverage, funding, and
liquidity at current levels."

Downside scenario:

S&P could lower the rating in the next year if asset quality
deteriorates meaningfully, particularly if that leads to margin
calls on ARI's funding facilities and liquidity pressures, or
leverage rises above 2.75x.

Upside scenario:

Over time, S&P could raise the rating if the company further
reduces the risk in its portfolio, continues to reduce exposure to
secured financing and margin call risk, and maintains sufficient
liquidity.

Ratings score snapshot

-- Issuer credit rating: B+/Stable/--
-- Stand-alone credit profile: b+
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Moderate (-1)
-- Capital and earnings: Strong (+1)
-- Risk position: Moderate (-1)
-- Funding and liquidity: Moderate and Adequate (-1)
-- Comparable rating analysis: -1
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional factors: 0

Blackstone Mortgage Trust Inc.

S&P's ratings on Blackstone Mortgage Trust Inc. (BXMT) are based on
our view that the likelihood of substantial further deterioration
in BXMT's loan portfolio has lessened since the onset of the
COVID-19 pandemic, with the widespread availability of vaccines and
the reopening of the U.S. economy. Office properties, which face
uncertain demand as the pandemic recedes, represent 50% of BXMT's
$20.4 billion on-balance-sheet loan portfolio. However, the quality
of the collateral supporting BXMT's first mortgage loans, and the
quality of the financial sponsors (which are their borrowers), will
help loan performance, in our view.

Outlook

S&P said, "The stable outlook reflects our expectation that over
the next year, BXMT--helped by the rebounding economy--will report
mostly stable asset quality trends while maintaining adequate
liquidity and leverage of around 3.0x-4.0x, as measured by debt to
ATE. Pandemic-related changes and pressures in commercial real
estate, such as in the office market, may still create challenges
for the company and other lenders in the next few years, but we
expect it to work through these challenges over time while
maintaining leverage, funding, and liquidity around current
levels."

Downside scenario:

S&P said, "We could downgrade the company in the next six to 12
months if asset quality deteriorates or if it does not maintain
adequate liquidity, in our view. We could also downgrade the
company if leverage rises above 4.5x."

Upside scenario:

S&P said, "We could raise the rating on BXMT over the next 12
months if we see clear signs that portfolio credit quality is
improving via positive risk migration, and the company maintains
leverage in line with our expectations."

  Ratings score snapshot

-- Issuer credit rating: B+/Stable/--
-- Stand-alone credit profile: b+
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Moderate (-1)
-- Capital and earnings: Adequate (0)
-- Risk position: Moderate (-1)
-- Funding and liquidity: Moderate and Adequate (-1)
-- Comparable rating analysis: 0
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional factors: 0

Claros Mortgage Trust Inc.

S&P said, "Our ratings on Claros Mortgage Trust Inc. (CMTG).
reflect its concentration in commercial real estate with a focus on
higher-risk loans to transitional, construction, and land
properties. It also reflects its exposure to areas and asset
classes more affected by the pandemic, like New York and office
properties, and its reliance on repurchase agreement funding with
margin call risk. We balance those characteristics against its low,
albeit rising, leverage and the expertise of its sponsor's
affiliate, the Mack Real Estate Group. CMTG was able to navigate
through the pandemic well, in our opinion, realizing minimal
losses, scaling back originations, and meeting liquidity needs over
the most stressed periods. Following the curtailment in 2020, the
company began to originate loans again. We expect that as
originations increase, leverage will be 1.5x-2.5x over the next
12-24 months, up from 1.5x as of June 30, 2021."

Outlook

S&P said, "The stable outlook indicates our expectation that over
the next year, CMTG--helped by the rebounding U.S. economy--will
report mostly stable asset quality while maintaining adequate
liquidity and leverage of about 1.5x-2.5x, as measured by debt to
ATE. Pandemic-related changes and pressures in commercial real
estate, as in the office market, may still create challenges for
the company and other lenders in the next few years, but we expect
them to work through these challenges while maintaining leverage,
funding, and liquidity at current levels."

Downside scenario:

S&P could lower the rating in the next year if asset quality
deteriorates, particularly if that leads to margin calls on CMTG's
funding facilities and liquidity pressures, or leverage rises above
2.75x.

Upside scenario:

An upgrade is unlikely over the next six to 12 months. Thereafter,
S&P's could raise the rating if the company further reduces the
risk in its portfolio, lowers exposure to secured financing and
margin call risk, and maintains sufficient liquidity.

Ratings score snapshot

-- Issuer credit rating: B+/Stable/--
-- Stand-alone credit profile: b+
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Moderate (-1)
-- Capital and earnings: Strong (+1)
-- Risk position: Moderate (-1)
-- Funding and liquidity: Moderate and Adequate (-1)
-- Comparable rating analysis: -1
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional factors: 0

iStar Inc.

S&P said, "Our ratings on iStar Inc. are based on its concentration
in commercial real estate, which we view as higher risk; relatively
volatile core earnings; unique franchise; adequate leverage;
significant long-term unsecured debt; and adequate liquidity.
Further supporting the ratings is the company's considerable
financial flexibility from the unrealized gain on its Safehold Inc.
stock ($1.4 billion as of Sept. 30, 2021) and $530 million of net
operating loss (NOL) carryforwards. iStar's considerable NOL
carryforwards would allow it to avoid having to dividend out or pay
taxes on a sizable amount of any gains from the sale of any of its
assets. We view positively iStar's proactive management of its debt
maturities, which has left it with no maturities until September
2022. We believe its liquidity supports the ratings given the
company's cash balances, operating cash flow, and availability on
the committed revolver."

Outlook

S&P said, "The stable outlook reflects our expectation that over
the next 12 months, the rebounding economy will help iStar report
mostly stable asset quality trends while it maintains its adequate
liquidity and leverage under 4.5x as measured by debt to ATE. We
also expect the company to maintain long-term and largely unsecured
funding."

Downside scenario:

S&P said, "Over the next 12 months, we could lower our ratings on
iStar if asset quality deteriorates or liquidity becomes strained,
in our view. We could also downgrade the company if leverage rises
above 4.5x debt to ATE."

Upside scenario:

S&P said, "An upgrade is unlikely in the next 12 months. Over the
longer term, we could raise the ratings if iStar substantially
lowers leverage, demonstrates sustainable core profitability, and
further reduces legacy assets."

  Ratings score snapshot

-- Issuer credit rating: BB/Stable/--
-- Stand-alone credit profile: bb
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Moderate (-1)
-- Capital and earnings: Adequate (0)
-- Risk position: Moderate (-1)
-- Funding and liquidity: Adequate and Adequate (0)
-- Comparable rating analysis: +1
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional Factors: 0

KKR Real Estate Finance Trust Inc.

S&P said, "Our ratings on KKR Real Estate Finance Trust Inc. (KREF)
reflect its exposure to transitional commercial real estate loans,
its relatively high leverage compared with other rated transitional
commercial real estate lenders, and its relatively concentrated
investment portfolio when compared with peers. At the same time,
the company's solid market position, use of nonrecourse,
non-mark-to-market debt, and focus on lending to large and
well-capitalized real estate sponsors are positive rating
factors."

Outlook

S&P said, "The stable outlook indicates our expectation that, over
the next year, KREF--helped by the rebounding economy--will report
mostly stable asset quality trends while maintaining adequate
liquidity and leverage of around 3.0x-4.0x, as measured by debt to
ATE. Pandemic-related changes and pressures in commercial real
estate, such as in the office market, may still create challenges
for the company and other lenders in the next few years, but we
expect it to work through these challenges over time while
maintaining leverage, funding, and liquidity around current
levels."

Downside scenario:

S&P said, "We could downgrade the company in the next six to 12
months if asset quality deteriorates or if it does not maintain
adequate liquidity, in our view. We could also downgrade the
company if leverage rises above 4.5x."

Upside scenario:

An upgrade is unlikely over the next six to 12 months. Over time,
S&P could raise the rating if the company further reduces the risk
in its portfolio, continues to reduce exposure to secured financing
and margin call risk, and maintains sufficient liquidity.

  Ratings score snapshot

-- Issuer credit rating: BB-/Stable/--
-- Stand-alone credit profile: bb-
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Moderate (-1)
-- Capital and earnings: Adequate (0)
-- Risk position: Moderate (-1)
-- Funding and liquidity: Moderate and Adequate (-1)
-- Comparable rating analysis: +1
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional factors: 0

Ladder Capital Finance Holdings LLLP

S&P's ratings on Ladder Capital Finance Holdings LLLP (LADR) are
based on its primary focus on the highly cyclical and competitive
commercial real estate market and its modest exposure to secured
repurchase facilities that have the potential for margin calls. The
company's moderate leverage, ample liquidity, about 80%-85%
non-mark-to market funding, and diverse revenue sources help
mitigate these risks.

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

Downside scenario:

S&P said, "We could lower the rating in the next 12 months if the
company's asset quality significantly deteriorates or there are
liquidity strains. We could also lower the rating if leverage
materially increases above our expectations."

Upside scenario:

Over time, S&P's could raise the ratings if leverage remains well
below 2.5x on a sustained basis, asset quality remains stable, and
the company maintains adequate liquidity.

  Ratings score snapshot

-- Issuer credit rating: BB-/Stable/--
-- Stand-alone credit profile: bb-
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Moderate (-1)
-- Capital and earnings: Adequate (0)
-- Risk position: Adequate (0)
-- Funding and liquidity: Moderate and Adequate (-1)
-- Comparable rating analysis: 0
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional factors: 0

Starwood Property Trust Inc.

S&P said, "Our ratings on Starwood Property Trust Inc. and
subsidiary Starwood Property Mortgage. indicate its concentration
in commercial real estate, the credit risk on its transitional
loans and subordinated assets, and dependence on funding lines with
margin call risk. We balance those characteristics against its good
underwriting record with virtually no credit losses since its
inception in 2009, diversification that we view as superior to most
other nonbank commercial real estate lenders, and the expertise and
experience of its management."

Outlook

S&P said, "The stable outlook on Starwood reflects our expectation
that over the next year, Starwood--helped by the rebounding
economy--will report mostly stable asset quality trends while
maintaining adequate liquidity and leverage of 3.0x-4.0x, as
measured by debt to ATE. Pandemic-related changes and pressures in
commercial real estate, like in the office market, may still create
challenges for the company and other lenders in the next few years.
Still, we expect Starwood to manage those challenges while
maintaining leverage, funding, and liquidity near current levels."

Downside scenario:

S&P could lower the ratings in the next year if asset quality
deteriorates meaningfully, particularly if that leads to margin
calls on Starwood's funding facilities and liquidity pressures, or
if leverage rises above 4.5x.

Upside scenario:

S&P said, "We could raise the ratings in the next year if asset
quality stabilizes further, medium-term pressures on the commercial
real estate market ease, and Starwood maintains adequate liquidity.
We could also raise the ratings if the company reduces leverage
below 2.75x."

  Ratings score snapshot

-- Issuer credit rating: BB-/Stable/--
-- Stand-alone credit profile: bb-
-- Preliminary anchor: bb+
-- Anchor adjustment: 0
-- Business position: Adequate (0)
-- Capital and earnings: Adequate (0)
-- Risk position: Moderate (-1)
-- Funding and liquidity: Moderate and Adequate (-1)
-- Comparable rating analysis: 0
-- Support: 0
-- GRE support: 0
-- Group support: 0
-- Sovereign support: 0
-- Additional factors: 0

  Ratings List


  APOLLO COMMERCIAL REAL ESTATE FINANCE, INC RATINGS AFFIRMED

  APOLLO COMMERCIAL REAL ESTATE FINANCE, INC

   Issuer Credit Rating   B+/Stable/--


  BLACKSTONE MORTGAGE TRUST INC.

  RATINGS AFFIRMED

  BLACKSTONE MORTGAGE TRUST INC.

   Issuer Credit Rating   B+/Stable/--


  CLAROS MORTGAGE TRUST, INC

  RATINGS AFFIRMED

  CLAROS MORTGAGE TRUST, INC
   Issuer Credit Rating   B+/Stable/--


  KKR REAL ESTATE FINANCE TRUST INC.

  RATINGS AFFIRMED

  KKR REAL ESTATE FINANCE TRUST INC.

   Issuer Credit Rating   BB-/Stable/--


  LADDER CAPITAL FINANCE HOLDINGS LLLP

  RATINGS AFFIRMED

  LADDER CAPITAL FINANCE HOLDINGS LLLP

   Issuer Credit Rating   BB-/Stable/--


  STARWOOD PROPERTY TRUST INC.

  RATINGS AFFIRMED

  STARWOOD PROPERTY TRUST INC.

   Issuer Credit Rating   BB-/Stable/--


  ISTAR INC.

  RATINGS AFFIRMED

  ISTAR INC.

   Issuer Credit Rating   BB/Stable/--



J & R UNITED: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: J & R United Industries, Inc.
        2320 NW 147 Avenue
        Unit B
        Opa Locka, FL 33054

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-21670

Debtor's Counsel: Luis Salazar, Esq.
                  SALAZAR LAW
                  2121 SW 3rd Avenue, Suite 100
                  Miami, Florida 33129
                  Tel: 305-374-4848
                  Email: Luis@Salazar.Law

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Salomon P. Grosfeld 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/SF7KIVQ/J__R_United_Industries_Inc__flsbke-21-21670__0001.0.pdf?mcid=tGE4TAMA


JACOBS TOWING: Unsecureds to be Paid in Full via Quarterly Payments
-------------------------------------------------------------------
Jacobs Towing, LLC d/b/a B & R Wrecker and Recovery filed with the
U.S. Bankruptcy Court for the Middle District of Alabama a
Disclosure Statement describing Plan of Reorganization dated Dec.
7, 2021.

Jacobs Towing is a limited company formed under the laws of the
State of Alabama on or about January 27, 2017, at the direction of
Donnie Lee Jacobs and is headquartered at 116 Anderson Road, Troy,
Pike County, Alabama.

The Debtor's instant Chapter 11 Plan of Reorganization, in general,
is proposing to retain all equipment-collateral that has not
otherwise been sold (with Court-approval) during the pendency of
this case and pay relevant secured creditors in full pursuant to
their applicable claims. Further, the Debtor is proposing to repay
unsecured creditors in full pursuant to the Best Interest
analysis.

Class 6 shall consists of all non-contingent, general, unsecured
claims. This class shall consists of TB&T; the IRS; Mr. Raybon; and
Reladyne in the total amount of $319,260.02. The Best Interest
Analysis indicates that as of the Petition Date, the Debtor owned
and possessed net equity in real and personal property of
$1,555,642.57. Therefore, the Debtor proposes to pay the stated
unsecured claims in full pursuant to the terms that follow.

     * As of the 37th month after the Confirmation Date, at which
point the secured claims of TB&T as to proof of claim number 2
requiring payments of $899.13/month, FPL requiring payments of
$527.19 and Unifi requiring payments of $1,110.99/month will be
satisfied, the Debtor will begin escrowing $2,400.00/month and
distribute same in a pro rata manner on a quarterly basis.
Additionally, as of the 61st month after the Confirmation Date, at
which point all claims within Classes Two and Five will be
satisfied, the Debtor will increase the stated escrow to
$6,000.00/month and distribute same in a pro rata manner on a
quarterly basis.

     * The claims in Class Six may be reduced based upon
anticipated objections; but in any event, such claims will neither
be offered or paid interest. From the 37th month after the
Confirmation Date to the 60th month after the Confirmation Date it
is estimated a total of $55,200.00 will be distributed to creditors
within Class Six thereby reducing the total claims within said
Class to approximately $386,690.76. As of the 61st month the Debtor
will begin escrowing no less than $6,000.00 per month to be
distributed in a pro rata manner on a quarterly basis, which is
estimated to fully satisfy the remaining balance of the total ciams
within Class Six approximately 17 quarterly distributions.

Class 7 shall consist of all contingent, general, unsecured claims.
This class shall consist of AAC and BMO Harris as to proof of claim
number 6.

     * AAC: Pursuant to proof of claim number 1 filed by AAC, the
Debtor is jointly and severally liable on anunsecured liability
totaling $995,267.63. In addition to the Debtor, Donnie Lee Jacobs
and Judy Jacobs are jointly and severally liable on this AAC note
which is secured by a mortgage against Donnie Lee Jacob's and Judy
Jacob's individually owned real estate. The Debtor proposes to
remain liable for this claim but does not propose servicing same
unless until co-liable parties' default and the resulting
repossession/foreclosure of collateral securing the liability does
not completely satisfy the claim (an "AAC deficiency claim"). If an
AAC deficiency claim does not materialize, this amount will be
addressed pursuant to the terms of Class Six.

     * BMO Harris: Pursuant to proof of claim number 6 filed by BMO
Harris, the Debtor is liable on an unsecured liability totaling
$225,727.39 regarding a "PPP Second Draw Loan". To that end, the
Debtors and their court-approved CPA have been in the process of
applying for forgiveness of this PPP Loan through the SBA; and the
Debtor has just recently provided proof through an electronic
transmissions of such forgiveness. Hence BMO Harris will be asked
to withdraw this claim, but if grounds exist for withdrawal and
that does not occur an objection to the claim will be filed.

Class 8 shall consist of all general, unsecured claims of insiders
(i.e., Donnie Lee Jacobs and/or Judy Jacobs), including the equity
interests of such insiders. To that end, such shareholder(s) shall
retain their ownership/equity interest in the Debtor, except for
those assets which they chose to transfer or abandon before or
after confirmation of the Plan. In considerationof the foregoing,
the Debtor covenants to use its future earnings for a period of no
less than 5 years to make payments under this Plan.

Beginning the first month after the Confirmation Date, for the
first 36-months the Debtor's total monthly payments to all Classes
will be $20,504.18. After the 36th month, the secured claims of
TB&T as to proof of claim number 2 ($899.13/month); FPL
($527.19/month); and, Unifi ($1,110.99/month) in Class 5 will be
satisfied thereby reducing the total monthly payments to claims
within Classes 2, 3, 4 and 5 to $17,966.87.

As of the 37th month after the Confirmation Date, the Debtor will
begin escrowing $2,400.00/month for quarterly, pro rata
distributions to Class 6, resulting in total monthly payments to
claims within Classes 2, 3, 4, 5 and 6 of $20,366.87, which will be
the effective total of all debt servicing within Classes 2, 3, 4, 5
and 6 through month 60. As of the 61st month, the priority claim of
the IRS ($3,125.44/month); the secured claim of LCA
($784.24/month); and the secured claims of CIT ($1,051.65/month and
$1,235.79/month) will be satisfied and the Debtor will increase the
monthly escrow in favor of Class 6 from $2,400.00 to $6,000.00, all
resulting in total monthly payments to Classes 3, 4 and 6 of
$17,769.75.

The basic premise of this Plan is that the Debtor will retain all
of its personal property assets. To that end, the Debtor will
restructure its secured liabilities so that it will be able to pay
same from future earnings, specifically proceeds derived from
business operations; and, further, will begin to address its
unsecured liabilities with such future earnings subsequent to
satisfaction of specific secured claims restructured over no more
than 36-months.     

A full-text copy of the Disclosure Statement dated Dec. 07, 2021,
is available at https://bit.ly/3Grvg3q from PacerMonitor.com at no
charge.

Attorney for Debtor:

     J. Kaz Espy
     Post Office Drawer 6504
     Dothan, Alabama 36302-6504
     Tel: (334) 793-6288
     Fax: (334) 712-1617
     E-mail: kaz@espymetcalf.com

                       About Jacobs Towing

Jacobs Towing, LLC, doing business as B&R Wrecker & Recovery in
Troy, Ala., filed a Chapter 11 petition (Bankr. M.D. Ala. Case No.
21-31004) on June 10, 2021.  At the time of the filing, the Debtor
had between $1 million and $10 million in both assets and
liabilities. Donnie L. Jacobs, member, signed the petition.  

Judge William R. Sawyer oversees the case.

Espy Metcalf & Espy, PC and Misty Tindol of Wilkerson, Bowden &
Associates, P.C. serve as the Debtor's legal counsel and
accountant, respectively.


JAGUAR HEALTH: Signs Deal to Sell $15-Mil. Worth of Common Shares
-----------------------------------------------------------------
Jaguar Health, Inc. has entered into an At The Market Offering
Agreement with Ladenburg Thalmann & Co. Inc., as agent, pursuant to
which the company may offer and sell, from time to time through
Ladenburg, shares of its common stock, par value $0.0001 per share,
having an aggregate offering price of up to $15,000,000, subject to
the terms and conditions of the agreement.  

The issuance and sale, if any, of the shares by Jaguar Health under
the agreement will be made pursuant to the company's effective
"shelf" registration statement on Form S-3 (File No. 333-261283)
and an accompanying base prospectus contained therein filed with
the Securities and Exchange Commission on Nov. 22, 2021, and
declared effective on Dec. 3, 2021.  Jaguar Health filed a
prospectus supplement, dated Dec. 10, 2021, with the Securities and
Exchange Commission in connection with the offer and sale of the
shares pursuant to the agreement.

Subject to the terms and conditions of the agreement, Ladenburg may
sell the shares by any method permitted by law deemed to be an "at
the market" offering as defined in Rule 415(a)(4) of the Securities
Act of 1933, as amended, including, without limitation, sales made
by means of ordinary brokers' transactions on The Nasdaq Capital
Market or otherwise at market prices prevailing at the time of
sale, in block transactions, or as otherwise directed by Jaguar
Health. Ladenburg will use commercially reasonable efforts to sell
the shares from time to time, based upon instructions from Jaguar
Health (including any price, time or size limits or other customary
parameters or conditions the company may impose).  Jaguar Health
will pay Ladenburg a commission of up to three percent of the gross
sales proceeds of any shares sold through Ladenburg under the
agreement and has provided Ladenburg with customary indemnification
and contribution rights.  In addition, the company has agreed to
reimburse certain legal expenses and filing fees incurred by
Ladenburg in connection with the offering pursuant to the
agreement, including fees and expenses of Ladenburg's legal counsel
not to exceed $75,000, plus certain ongoing disbursements of its
legal counsel up to $3,000 per calendar quarter.

Jaguar Health is not obligated to make any sales of the shares
under the agreement.  The offering pursuant to the agreement will
terminate upon the earlier of (i) Dec. 10, 2024 and (ii)
termination of the agreement as permitted therein.  Either party
may terminate the agreement in its sole discretion at any time by
giving written notice to the other party.

                        About Jaguar Health

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

Jaguar Health reported a net loss and comprehensive loss of $33.81
million for the year ended Dec. 31, 2020, compared to a net loss
and comprehensive loss of $38.54 million for the year ended Dec.
31, 2019.  As of Sept. 30, 2021, the Company had $59.26 million in
total assets, $37.70 million in total liabilities, and $21.55
million in total stockholders' equity.


KIRBY CORP: Egan-Jones Keeps BB Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on November 24, 2021, maintained its
'BB' local currency senior unsecured ratings on debt issued by
Kirby Corporation.

Headquartered in Houston, Texas, Kirby Corporation operates a fleet
of inland tank barges.



KLX ENERGY: Incurs $18.8 Million Net Loss in Third Quarter
----------------------------------------------------------
KLX Energy Services Holdings, Inc. filed with the Securities and
Exchange Commission its Quarterly Report on Form 10-Q disclosing
a net loss of $18.8 million on $139 million of revenues for the
three months ended Oct. 31, 2021, compared to a net loss of $38.3
million on $70.9 million of revenues for the three months ended
Oct. 31, 2020.

For the nine months ended Oct. 31, 2021, the Company reported a net
loss of $80.6 million on $341.7 million of revenues compared to a
net loss of $301.8 million on $190.1 million of revenues for the
same period during the prior year.

As of Oct. 31, 2021, the Company had $354.8 million in total
assets, $111.3 million in total current liabilities, $274.6 million
in long-term debt, $6.3 million in long-term capital lease
obligations, $3.9 million in other non-current liabilities, and a
total stockholders' deficit of $41.3 million.

Chris Baker, president and chief executive officer of KLXE, stated,
"We are very pleased that our fiscal third quarter revenue grew
24.2% sequentially, exceeding our guidance of 8% to 12%.  This
sequential improvement was supported by higher activity levels and
pricing discipline across many of our service lines.  Fueled by our
improved topline, our merger synergies, and additional incremental
cost savings realized during the fiscal third quarter, Adjusted
EBITDA increased sequentially by $4.4 million from fiscal second
quarter 2021 levels and generated positive Adjusted EBITDA for the
second consecutive quarter."

"Looking forward, we believe the market remains constructive for
KLXE despite recent headwinds.  We expect improved pricing and
activity will continue to drive positive results, with pro forma
calendar fourth quarter revenue expected to be between $140 million
and $145 million, which would equate to a sequential revenue
increase of approximately 9% to 13% when compared to the calendar
third quarter," concluded Baker.

Balance Sheet and Liquidity

Total long-term debt outstanding as of Oct. 31, 2021 was $274.6
million, compared to $243.9 million as of Jan. 31, 2021.  The
increase in total debt was driven by borrowings under the ABL
Facility.  As of Oct. 31, 2021, cash and equivalents totaled $40.8
million.  As of Oct. 31, 2021, total liquidity was approximately
$80.8 million and available liquidity was approximately $70.8
million, including $30.0 million available on the Oct. 31, 2021 ABL
Facility Borrowing Base Certificate, net of $10.0 million Fixed
Charge Coverage Ratio ("FCCR") holdback.  The Senior Secured Notes
bear interest at an annual rate of 11.5%, payable semi-annually in
arrears on May 1 and November 1. Accrued interest as of Oct. 31,
2021 was $14.4 million for the Senior Secured Notes and $0.3
million related to the ABL facility.

Net working capital as of Oct. 31, 2021 was $44.4 million, an
increase of $4.1 million or 10.2% as compared with July 31, 2021.
The increase in net working capital was driven by the sequential
increase in activity and corresponding increase in accounts
receivable from fiscal second quarter to fiscal third quarter.

Other Financial Information

During the fiscal third quarter KLXE sold 1,070,000 shares under
the Equity Distribution Agreement plan for net proceeds of $4.8
million. Year to date in fiscal 2021, KLXE has sold 1,130,216
shares for aggregate net proceeds of $4.8 million.

Year to date in fiscal 2021, the Company has incurred approximately
$1.0 million in costs related to testing and treatment of COVID-19,
including $0.4 million incurred in the fiscal third quarter.

The Company's capital expenditures were $1.8 million during the
fiscal third quarter 2021, a decrease of $1.7 million compared to
capital expenditures of $3.5 million in the fiscal second quarter
2021.  Capital spending, during the fiscal three quarters of 2021,
was driven primarily by maintenance capital expenditures across its
segments and product lines.  Based on year-to-date spend of $7.5
million, the Company expects total capital spending to be between
$9.0 and $11.0 million for the year ending Dec. 31, 2021, and
focused primarily on maintenance capital spending.  This is a more
than 30% reduction from the previous range of $14.0 to $16.0,
partially driven by the change in year-end.

Cost Reduction Update

The Company previously announced the successful implementation of
$50.4 million of aggregate annualized merger synergies.  In the
third quarter 2021, the Company continued to benefit from the full
quarterly impact of the annualized synergies.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/1738827/000173882721000043/klxe-20211031.htm

                          About KLX Energy

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

KLX Energy reported a net loss of $332.2 million for the year ended
Jan. 31, 2021, compared to a net loss of $96.4 million for the year
ended Jan. 31, 2020.  As of April 30, 2021, the Company had $337
million in total assets, $88.9 million in total current
liabilities, $244.1 million in long-term debt, $3.9 million in
long-term capital lease obligations, $4.3 million in other
non-current liabilities, and a total stockholders' deficit of $4.2
million.

                             *   *   *

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

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


KNOW LABS: Increases Authorized Common Shares to 200M Shares
------------------------------------------------------------
Know Labs, Inc., on Oct. 15, 2021, received 30,853,443 affirmative
votes from shareholders of the Company approving an amendment to
the Company's Articles of Incorporation increasing the number of
authorized common shares from 100 million to 200 million shares.
The Board of Directors of the Company unanimously approved the
action on Aug. 12, 2021.

On Dec. 6, 2021, the Company filed and received approval from the
State of Nevada for a Certificate of Amendment to the Articles of
Incorporation related to the increase in the number of authorized
common shares.

Amended and Restated Bylaws

On Aug. 12, 2021, the Board unanimously approved the Second Amended
and Restated Bylaws, subject to approval by the Shareholder, and
directed that the proposal to authorize and approve the Second
Amended and Restated Bylaws be submitted to its stockholders for
their approval at the 2021 Annual Meeting.

The Board believes that the Amended and Restated Bylaws improve the
corporate governance of the Company by providing bylaws more
appropriate for a publicly reporting company, and will assist the
Company in attracting and retaining officers and directors who will
contribute to the Company's ability to provide stockholders with
increased value.

On Oct. 15, 2021, the Company received 24,072,248 affirmative votes
from Shareholder of Know Labs, approving the Second Amended and
Restated Bylaws effective Oct. 15, 2021.

                         About Know Labs

Know Labs, Inc., was incorporated under the laws of the State of
Nevada in 1998.  Since 2007, the Company has been focused primarily
on research and development of proprietary technologies which can
be used to authenticate and diagnose a wide variety of organic and
non-organic substances and materials. The Company's Common Stock
trades on the OTCQB Exchange under the symbol "KNWN."

Know Labs reported a net loss of $13.56 million for the year ended
Sept. 30, 2020, compared to a net loss of $7.61 million for the
year ended Sept. 30, 2019.  As of June 30, 2021, the Company had
$14.03 million in total assets, $7.82 million in total current
liabilities, $205,633 in total non-current liabilities, and $6
million in total stockholders' equity.

BPM LLP, in Walnut Creek, California, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
Dec. 29, 2020, citing that the Company has sustained a net loss
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.


KNOW LABS: Registers 34.7M Shares Under 2021 Equity Incentive Plan
------------------------------------------------------------------
Know Labs, Inc. filed a Form S-8 registration statement with the
Securities and Exchange Commission to register a total of
34,650,120 shares of common stock that are issuable under the
company's 2021 Equity Incentive Plan.  A full-text copy of the
regulatory filing is available for free at:

https://www.sec.gov/Archives/edgar/data/1074828/000165495421013053/knwn_s8.htm

                          About Know Labs

Know Labs, Inc., was incorporated under the laws of the State of
Nevada in 1998.  Since 2007, the Company has been focused primarily
on research and development of proprietary technologies which can
be used to authenticate and diagnose a wide variety of organic and
non-organic substances and materials.  The Company's Common Stock
trades on the OTCQB Exchange under the symbol "KNWN."

Know Labs reported a net loss of $13.56 million for the year ended
Sept. 30, 2020, compared to a net loss of $7.61 million for the
year ended Sept. 30, 2019.  As of June 30, 2021, the Company had
$14.03 million in total assets, $7.82 million in total current
liabilities, $205,633 in total non-current liabilities, and $6
million in total stockholders' equity.

BPM LLP, in Walnut Creek, California, the Company's auditor since
2019, issued a "going concern" qualification in its report dated
Dec. 29, 2020, citing that the Company has sustained a net loss
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.


LAREDO PETROLEUM: Egan-Jones Hikes Sr. Unsecured Ratings to CCC+
----------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Laredo Petroleum, Inc. to CCC+ from CCC. EJR also
upgraded the rating on commercial paper issued by the Company to B
from C.

Headquartered in Tulsa, Oklahoma, Laredo Petroleum, Inc. is an
independent oil and gas company.



LAS VEGAS SANDS: Egan-Jones Keeps BB- LC Senior Unsecured Ratings
-----------------------------------------------------------------
Egan-Jones Ratings Company, on October 25, 2021, maintained its
'BB-' local currency senior unsecured ratings on debt issued by Las
Vegas Sands Corporation.

Headquartered in Las Vegas, Nevada, Las Vegas Sands Corporation is
an American casino and resort company based in Paradise, Nevada,
United States.



LDG001 LLC: Seeks to Hire Eric A. Liepins as Bankruptcy Counsel
---------------------------------------------------------------
LDG001, LLC seeks approval from the U.S. Bankruptcy Court for the
Northern District of Texas to hire Eric A. Liepins, P.C. to serve
as legal counsel in its Chapter 11 case.

The Debtor requires legal assistance to liquidate its assets,
reorganize the claims of its bankruptcy estate, and determine the
validity of claims asserted against the estate.

The firm's hourly rates are as follows:

     Eric A. Liepins                  $275 per hour
     Paralegals and Legal Assistants  $30 - $50 per hour

The firm received a retainer of $5,000, plus the filing fee.  It
will also receive reimbursement for out-of-pocket expenses.

Eric Liepins, Esq., the sole shareholder of the law firm, disclosed
in court filings that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Eric A. Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Tel: (972) 991-5591
     Fax: (972) 991-5788
     Email: eric@ealpc.com

                         About LDG001, LLC

Dallas, Texas-based LDG001, LLC filed its voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas
Case No. 21-32189) on Dec. 7, 2021, listing up to $50,000 in assets
and up to $10 million in liabilities.  Eric A. Liepins, P.C.
represents the Debtor as legal counsel.


LJF INC: Taps Robert O Lampl Law Office as Bankruptcy Counsel
-------------------------------------------------------------
LJF, Inc. seeks approval from the U.S. Bankruptcy Court for the
Western District of Pennsylvania to hire Robert O Lampl Law Office
to serve as legal counsel in its Chapter 11 case.

The firm's services include:

   a. assisting the Debtor in the administration of its estate;

   b. representing the Debtor on matters involving legal issues
that are present or are likely to arise in its Chapter 11 case;

   c. preparing legal documentation;

   d. reviewing reports for legal sufficiency; and

   e. furnishing information and performing other services
connected with the Debtor's Chapter 11 proceedings, including the
prosecution and defense of any adversary proceedings.

The firm's hourly rates are as follows:

     Robert O Lampl              $450 per hour
     John P. Lacher              $400 per hour
     Ryan J. Cooney              $300 per hour
     Alexander L. Holmquist      $300 per hour
     Sy O. Lampl                 $275 per hour
     Paralegal                   $150 per hour

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

Robert O Lampl, Esq., a partner at Robert O Lampl Law Office,
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:

     Robert O Lampl, Esq.
     Robert O Lampl Law Office
     223 Fourth Avenue, 4th Fl.
     Pittsburgh, PA 15222
     Tel: (412) 392-0330
     Fax: (412) 392-0335
     Email: rlampl@lampllaw.com

                          About LJF Inc.

LJF, Inc. sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. W.D. Pa. Case No. 20-70248) on May 15, 2020, listing up to
$1 million in assets and up to $10 million in liabilities. Judge
Jeffery A. Deller oversees the case.  Robert O Lampl Law Office
serves as the Debtor's legal counsel.


LOCAL MOTION: Unsecureds Will Get 8.87% of Claims in 60 Months
--------------------------------------------------------------
Local Motion MN, LLC, filed with the U.S. Bankruptcy Court for the
District of Minnesota a Plan of Reorganization under Subchapter V
dated Dec. 09, 2021.

The Debtor is a Delaware limited liability company that since its
inception, has differentiated itself from the competition and
impacted the moving industry with its creative marketing
strategies, high employment standards, a policy to promote from
within, and customer-centric business model.

In 2020 new ownership was added which created new management
positions, with a goal to cut costs, increase revenues and
diversify revenue channels. While these efforts were in large part
successful, the pandemic hit which affected the rate of growth that
had been targeted. Additionally, several of the company's creditors
had initiated legal actions to recover its debts. These actions
necessitated the Debtor to seek bankruptcy protection. The Debtor
believes it is can once again be a viable company if this Plan is
approved.

This Plan of Reorganization proposes to pay creditors of the Debtor
with all of the projected disposable income of the Debtor for a 60
month period. The Plan has a total of 2 secured classes, one (1)
unsecured class, and one (1) class for equity interests.

The Debtor's cashflow projections confirm that the Debtor generates
sufficient cash flow to fund the payments due under the Plan, and
provide payments to unsecured creditors in the total amount of
$267,629.00 over the next 60 months.  

Class 1 consists of the secured claim of Richard H. Nicholson, as
collateral agent against the assets of the debtor. Class 1 is
impaired and entitled to vote. The Class 1 Claim, with a balance of
$265,798.68, less any adequate protection payments prior to the
Effective Date, will be paid in full, in cash, starting on the
Effective Date, until said Class 1 Claim is paid in full, as
follows: (a) for a period of 60 months from the Effective Date at
the annual interest rate of 5.0%, with a principal and interest
payment of $5,015.95 per month, on an amortizing basis of principal
and interest, on a five year amortization schedule.

Class 2 consists of the partially secured claim of 8625 Monticello,
LLC against the assets of the debtor. Class 2 is impaired and
entitled to vote. The Class 2 Claim, with a total balance of
$914,853.82, will be paid its secured claim of $164,343.69, less
any adequate protection payments, in full, in cash, starting on the
Effective Date, until said Class 2 Claim is paid in full, as
follows: (a) for a period of 60 months from the Effective Date at
the annual interest rate of 5.0%, with a principal and interest
payment of $3,101.37 per month, on an amortizing basis of principal
and interest, on a five year amortization schedule. The holder of
the Class 2 Claim shall retain its lien partially secured by the
assets of the Debtor. The unsecured portion of this claim will be
treated in Class 3.

Class 3 consists of all allowed general unsecured claims against
the Debtor. Class 3 is impaired and entitled to vote. As of the
date hereof, the Debtor estimates the total pool of allowed general
unsecured claims to be approximately $3,018,500. In full
satisfaction of such claims, each Holder of a Class 3 claim shall
receive its pro rata share of $267,629.00 over the length of this
Plan. The percentage payment to each Class 3 creditor is
approximately 8.87%.

Class 4 consists of all allowed equity interests of the Debtor.
Class 4 is unimpaired and not entitled to vote. The member of Class
4 are Local Motion Holdings, Inc. (60%), Pan Yue (20%), and Anna
Chen (20%). All members shall retain his/her/its equity interests
in the Debtor on the Effective Date.

On the Effective Date, all of the Debtor's respective rights,
title, and interest in and to all assets shall vest in the
reorganized Debtor, and in accordance with section 1141 of the
Bankruptcy Code. The Debtor will continue to be managed by Mitchel
Rittenhouse. Mr. Rittenhouse will receive a fixed salary of
approximately $7074.98 (gross) per month.

A full-text copy of the Plan of Reorganization dated Dec. 9, 2021,
is available at https://bit.ly/3ENoVPn from PacerMonitor.com at no
charge.

Attorney for the Debtor:

     John D. Lamey III, Esq.
     980 Inwood Ave N
     Oakdale, MN 55128
     651-209-3550
     Fax 651-789-2179

                    About Local Motion MN, LLC

Local Motion MN, LLC, is a full-service moving & storage company
based in Roseville, MN. The Debtor sought protection under Chapter
11 of the U.S. Bankruptcy Code (Bankr. D. Minn. Case No. 21-31539)
on Sept. 10, 2021.  In the petition signed by Mitchel Rittenhouse,
chief financial officer, the Debtor disclosed $415,142 in assets
and $3,591,884 in liabilities.

Judge Katherine A. Constantine oversees the case.

John D. Lamey III, Esq., at Lamey Law Firm, P.A., is the Debtor's
counsel.


MAGNOLIA PET: Files Emergency Bid to Use Cash Collateral
--------------------------------------------------------
Magnolia Pet Resort & Spa, LLC and its debtor-affiliates ask the
U.S. Bankruptcy Court for the Northern District of Georgia, Atlanta
Division, for authority to use cash collateral on an emergency
basis to continue business operations in accordance with a proposed
budget.

The principal of the Debtors, Alfred "Sonny" Jackson Odom IV, is a
practicing veterinarian who has worked with animals for over 30
years. Dr. Odom is a prolific veterinary surgeon recognized for his
quality of work across the State of Georgia. Prior to forming the
Debtors, Dr. Odom performed his services as a partner with other
veterinarians at a previous animal hospital. The partnership
operated an animal hospital and a pet boarding and grooming
business for many years.

In 2017, Dr. Odom decided to pursue his own venture. To that end,
Dr. Odom bought out his partners' interest in the pet boarding and
grooming business and the underlying real estate. In September
2017, Dr. Odom created the entity Magnolia Pet Resort & Spa, LLC to
operate the pet boarding and grooming facility in Leesburg,
Georgia. Dr. Odom also formed Modo Properties, LLC as a real estate
holding company. Modo purchased the building and real property at
628 Fussell Road, Leesburg, Georgia 31763, where Magnolia currently
operates. Magnolia and Modo have operated successfully for several
years.

In early 2018, Dr. Odom started discussing with various contractors
his plan to construct an animal hospital, Veterinary Way Animal
Hospital, on the property adjacent to Magnolia at 104 Veterinary
Way, Leesburg, Georgia 31763. After several months of planning and
discussion, Dr. Odom found a veterinary-specific contractor,
TerWisscha Construction, Inc., to complete the construction of the
animal hospital. Dr. Odom secured financing for the construction of
the animal hospital via a loan from AB&T backed by the United
States Small Business Administration.

Construction on the Hospital Property began sometime in the Spring
of 2019. From the outset, the quality of the construction work was
poor. Dr. Odom consulted attorneys, Moore Clarke DuVall & Rodgers,
P.C., and confronted TWC about the quality of the work on multiple
occasions. Dr. Odom was informed by his attorneys, who failed to
disclose they also represented AB&T, that he should allow the
contractors to finish the work on the animal hospital based on the
wrongful application of the "right to repair" doctrine under
O.C.G.A. section 8-2-35.2  TWC and AB&T assured Dr. Odom that the
work was compliant with construction industry standards and norms,
despite AB&T never conducting a proper inspection of the building
to confirm the same.

In December 2019, Dr. Odom decided to fire TWC from continuing
construction of the animal hospital after discovering significant
amounts of mold under the countertops installed above the animal
cage. During this time, AB&T continued to make payments to TWC
despite Dr. Odom's objections.

Since firing TWC, the animal hospital remains unfinished and
unoccupied. It is unclear to Dr. Odom or the various engineers he
hired to inspect the building whether it is stable. Without the
rental income from the animal hospital, the Debtors fell behind on
the payments to AB&T. As a result, AB&T sent a notice of default to
Dr. Odom and the Debtors.

Dr. Odom and the Debtors engaged in arbitration with TWC, and
subsequently mediation, without much success. Without an operating
business and usable building, the Debtors were faced with imminent
foreclosure on the property of Modo and Magnolia. The Debtors filed
these Chapter 11 cases in an attempt to reorganize their
businesses, bring about a resolution of the dispute with TWC and
AB&T, and obtain access to additional funding.

The Debtors are borrowers on certain loans with AB&T and the SBA,
which assert security interests in certain of the Debtors' real and
personal property.

These are the loans for which Modo is the borrower and AB&T is the
lender:

     a. Modo is a borrower under a loan in the original principal
amount of $898,400 and a current balance of $853,929, which is
guaranteed by Dr. Odom and Magnolia.

     b. Modo is also a borrower on a loan in the original principal
amount of $150,000 listing the collateral as an Imaging Unit
according to UCC Financing Statement 088-2019-158 filed on April
22, 2019.

     c. Modo and the non-debtor entity Veterinary Way Animal
Hospital, LLC are borrowers under a loan with AB&T backed by the
SBA in the original principal amount of $3,063,600 on which
approximately $2,663,499 was owed as of the Petition Date. Magnolia
and Dr. Odom executed personal guaranties for this loan.

These are loans for which Magnolia is the borrower:

     a. The SBA filed UCC Financing Statement 038-2020-022244 on
June 16, 2020, for an EIDL loan Magnolia received in June 2020 in
the original principal amount of $149,900 and whose balance as of
the Petition Date was $147,400 listing the collateral as all of
Magnolia's tangible and intangible personal property. The Debtors
believe this loan is in first priority position with respect to
this collateral.

     b. Magnolia believes another EIDL loan with a balance of
$10,000 and a PPP loan with a balance of $43,404 may exist or
previously existed as well.

The Debtors are continuing to investigate the existence of any
additional loans which may have an interest in the Debtors'
personal and real property.

As adequate protection, the Debtors propose to grant the Lenders
replacement liens in post-petition collateral of the same kind,
extent, and priority as the liens existing pre-petition, except
that the Adequate Protection Liens will not extend to the proceeds
of any avoidance actions received by the Debtors or the estate
pursuant to chapter 5 of the Bankruptcy Code.

A copy of the order and the Debtor's 13-week budget is available at
https://bit.ly/31XAXXS from PacerMonitor.com.

The budget provided for total outflows, on a weekly basis, as
follows:

     $3,143 for the week beginning December 6, 2021;
    $20,930 for the week beginning December 13, 2021;
    $18,458 for the week beginning December 20, 2021;
     $3,955 for the week beginning December 27, 2021;
    $26,975 for the week beginning January 3, 2022;
     $3,380 for the week beginning January 10, 2022;
    $12,925 for the week beginning January 17, 2022;
    $15,230 for the week beginning January 24, 2022;
    $18,325 for the week beginning January 31, 2022;
    $12,925 for the week beginning February 14, 2022;
    $15,130 for the week beginning February 21, 2022; and
    $11,750 for the week beginning February 28, 2022.

               About Magnolia Pet Resort & Spa, LLC

Magnolia Pet Resort & Spa, LLC operates an animal hospital and a
pet boarding and grooming business.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. N.D. Ga. Case No. 21-59059) on December 6,
2021. In the petition signed by Alfred Jackson Odom, IV, owner, the
Debtors disclosed up to $500,000 in assets and up to $10 million in
liabilities.

William A. Rountree, Esq., at Rountree, Leitman and Klein, LLC is
the Debtor's counsel.



MARIOTT INTERNATIONAL: Egan-Jones Keeps BB Sr. Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Marriott International Inc.

Headquartered in Bethesda, Maryland, Marriott International Inc. of
Maryland is a worldwide operator and franchisor of hotels.



MARTIN MIDSTREAM: Ruben Martin, Senterfitt Report Equity Stake
--------------------------------------------------------------
Ruben S. Martin, III, a director at Martin Midstream Partners L.P.,
disclosed in a Schedule 13D filed with the Securities and Exchange
Commission that as of Dec. 2, 2021, he beneficially owns
8,573,224.74 shares of common stock of the company, which represent
22.1 percent of the shares outstanding.  

Meanwhile, Senterfitt Holdings Inc. reported beneficial ownership
of 1,991,500 common shares of Martin Midstream Partners,
representing 5.13 percent of the shares outstanding.  

The percentages are based upon 38,802,750 number of common units
outstanding as of Oct. 25, 2021.

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

https://www.sec.gov/Archives/edgar/data/1176334/000117633421000239/rubenmartinandsenterfitt-s.htm

                      About Martin Midstream

Martin Midstream Partners L.P. is a publicly traded limited
partnership with a diverse set of operations focused primarily in
the United States Gulf Coast region.  The Partnership's primary
business lines include: (1) terminalling, processing, storage, and
packaging services for petroleum products and by-products; (2) land
and marine transportation services for petroleum products and
by-products, chemicals, and specialty products; (3) sulfur and
sulfur-based products processing, manufacturing, marketing and
distribution; and (4) natural gas liquids marketing, distribution
and transportation services.

Martin Midstream reported a net loss of $6.77 million for the year
ended Dec. 31, 2020, compared to a net loss of $174.95 million for
the year ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company
had $614.24 million in total assets, $678.39 million in total
liabilities, and a total partners' deficit of $64.16 million.

                             *   *   *

As reported by the TCR on Aug. 17, 2020, Moody's Investors Service
upgraded Martin Midstream Partners L.P.'s Corporate Family Rating
to Caa1 from Caa3.  "The upgrade of MMLP's ratings reflect the
extended debt maturity profile and improved liquidity," Jonathan
Teitel, a Moody's analyst, said.


MATTEL INC: Egan-Jones Hikes LC Senior Unsecured Ratings to B
-------------------------------------------------------------
Egan-Jones Ratings Company, on October 29, 2021, upgraded the local
currency senior unsecured ratings on debt issued by Mattel, Inc. to
B from B-.

Headquartered in El Segundo, California, Mattel, Inc. designs,
manufactures and markets a broad variety of children's toy products
on a worldwide basis.



MATTHEWS INTERNATIONAL: Moody's Affirms 'Ba3' CFR, Outlook Stable
-----------------------------------------------------------------
Moody's Investors Service has affirmed Matthews International
Corporation's Ba3 Corporate Family Rating. Concurrently, Moody's
affirmed the company's Ba3-PD Probability of Default Rating and B2
rating on the senior unsecured notes. The company's Speculative
Grade Liquidity rating is unchanged at SGL-2, signifying good
liquidity. The outlook remains stable.

The following ratings/assessments are affected by the action:

Ratings Affirmed:

Issuer: Matthews International Corporation

Corporate Family Rating, Affirmed Ba3

Probability of Default Rating, Affirmed Ba3-PD

Senior Unsecured Global Notes, Affirmed B2 (LGD5)

Outlook Actions:

Issuer: Matthews International Corporation

Outlook, Remains Stable

RATINGS RATIONALE

The Ba3 Corporate Family Rating is supported by Matthews' leading
market position in the memorialization and brand solutions
industries, consistent free cash flow generation and generally
stable demand for its caskets and funeral products. The ratings
also consider the company's favorable position to handle positive
trends on the cremation side, as the industry experiences a
long-term trend gravitating away from casketed deaths. Moody's
recognizes the company's focus on decreasing its financial
leverage. As of FY 2021 the company sits at 4.0x (Moody's adjusted
for operating leases and pensions) and is expected to delever even
further after pension settlements are realized. Moody's also takes
into consideration the high growth potential from Matthews'
Industrial Technologies segment, specifically the energy storage
business (moved from SGK), warehouse automation and its new Inkjet
product.

Matthews' credit profile is constrained by Moody's expectations of
revenue contraction in the memorialization business (46% of FY 2021
revenue). Over the past few quarters, the company has experienced
substantial revenue growth from the sales of caskets, cemetery
memorial products and cremation equipment, primarily driven by
COVID. Going forward, as vaccination increases and COVID related
deaths diminish, Moody's expects this segment to decline in the
low-single-digits. On the SGK side (37% of FY 2021), although
improving, the company still experiences headwinds in its
retail-based business due to COVID, which Moody's expects will
persist at least in the short term. Moody's also takes into
consideration Matthews' exposure to commodity prices such as steel,
lumber and bronze which were in high demand through the past few
months. Higher costs in labor and freight have also impacted the
company negatively.

The stable outlook is based on Moody's expectation that the company
will grow in the low single digits, primarily driven by expansion
in the Industrial Technologies segment, while proactively repaying
debt such that debt/EBITDA improves to below 4.0x over the next
12-18 months.

The SGL-2 rating reflects Moody's expectations for good liquidity
over the next 12-18 months. Matthew's will maintain ample cash
reserves and generate free cash flow in the $55 to $75 million
range. Liquidity will also be supported by good revolver
availability and adequate headroom under its financial maintenance
covenants.

The B2 rating on Matthew's senior unsecured notes due 2025, two
notches below the Ba3 Corporate Family Rating, results from their
subordination to the company's secured debt.

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

Moody's would consider an upgrade if Matthews meaningfully reduces
debt/EBITDA, and sustains it under 3.75x, while increasing free
cash flow to debt above 15% (all metrics are Moody's adjusted).
Concurrently, sustained revenue and margin expansion on both
memorialization and SKG segments would generate upward pressure.

Conversely, Moody's would consider downgrading the ratings if the
company adopts a more aggressive financial policy including
debt-financed acquisitions or debt financed share repurchases or
dividends. Also, the ratings would have downwards pressure if
Moody's adjusted debt/EBITDA is sustained above 4.75x,
deterioration of liquidity and free cash flow, as well as material
revenue or margin contraction.

The principal methodology used in these ratings was Business and
Consumer Services published in November 2021.

Matthews is a designer, manufacturer and marketer of
memorialization products, brand solutions and industrial automation
solutions based in Pittsburgh, PA. The company operates in three
segments: SGK Brand Solutions, which provides brand management and
packaging solutions mainly for consumer and retail customers;
Memorialization, which provides bronze and granite memorials and
other memorialization products, caskets, and cremation and
incineration equipment and Industrial Technologies segment, which
manufactures energy storage solutions for the electric vehicle
market, marking and coding equipment and consumables, industrial
automation products and order fulfillment systems for customers
across sector. Annual revenue is about $1.6 billion. The company is
publicly traded (NASDAQ: MATW.).


MERCER INTERNATIONAL: Egan-Jones Hikes LC Sr. Unsec. Ratings to B
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 26, 2021, upgraded the
local currency senior unsecured ratings on debt issued by Mercer
International, Inc. to B+ from B.

Headquartered in Vancouver, Canada, Mercer International, Inc. owns
and operates three modern pulp mills.



METHANEX CORP: Egan-Jones Keeps B+ LC Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 11, 2021, maintained its
'B+' local currency senior unsecured ratings on debt issued by
Methanex Corporation.

Headquartered in Vancouver, Methanex Corporation produces and
markets methanol.



MICROSTRATEGY INC: Buys $82.4 Million Worth of Bitcoins
-------------------------------------------------------
MicroStrategy Incorporated announced that, during the period
between Nov. 29 and Dec. 8, 2021, the company purchased
approximately 1,434 bitcoins for approximately $82.4 million in
cash, at an average price of approximately $57,477 per bitcoin,
inclusive of fees and expenses.  

As of Dec. 8, 2021, the company held approximately 122,478 bitcoins
that were acquired at an aggregate purchase price of $3.66 billion
and an average purchase price of approximately $29,861 per bitcoin,
inclusive of fees and expenses.

As previously disclosed, on June 14, 2021, MicroStrategy entered
into an Open Market Sale AgreementSM with Jefferies LLC, as agent,
pursuant to which the company may issue and sell shares of its
class A common stock, par value $0.001 per share, having an
aggregate offering price of up to $1.0 billion from time to time
through Jefferies.  On Dec. 9, 2021, MicroStrategy also announced
that, during the period between Nov. 29 and Dec. 8, 2021, the
company issued and sold an aggregate of 119,828 shares under the
sale agreement, at an average gross price per share of
approximately $693.10, for aggregate net proceeds to the company
(less sales commissions and expenses) of approximately $82.4
million.

                        About MicroStrategy

MicroStrategy is an enterprise analytics software and services
company.  Since its founding in 1989, MicroStrategy has been
focused on empowering organizations to leverage the immense value
of their data.  Its vision is to enable Intelligence Everywhere by
delivering world-class software and services that empower
enterprise users with actionable intelligence.

MicroStrategy reported a net loss of $7.52 million for the year
ended Dec. 31, 2020.  For the nine months ended Sept. 30, 2021, the
Company reported a net loss of $445.50 million.

                             *   *   *

As reported by the TCR on June 15, 2021, S&P Global Ratings
assigned its 'CCC+' issuer credit rating to Tysons Corner,
Va.-based MicroStrategy Inc.  S&P said, "The stable outlook
reflects our expectation that MicroStrategy's operating results
will remain consistent over the next 12 given its good recurring
revenue base and the low interest expense on its convertible debt,
which will allow it to maintain good EBITDA interest coverage and
generate positive free operating cash flow.  We expect these
factors to enable the company to sustain its capital structure over
the subsequent 12 months."


MIND TECHNOLOGY: Reports $2.58 Million Net Loss for Third Quarter
-----------------------------------------------------------------
Mind Technology, Inc. reported a net loss of $2.58 million on $8.35
million of total revenues for the three months ended Oct. 31, 2021,
compared to a net loss of $3.59 million on $6.54 million of total
revenues for the three months ended Oct. 31, 2020.

For the nine months ended Oct. 31, 2021, the Company reported a net
loss of $9.22 million on $19.35 million of total revenues compared
to a net loss of $16.84 million on $14.81 million of total revenues
for the nine months ended Oct. 31, 2020.

As of Oct. 31, 2021, the Company had $35.30 million in total
assets, $10.44 million in total liabilities, and $24.86 million in
total stockholders' equity.

Revenues from Marine Technology Products sales for the third
quarter of fiscal 2022 were $8.3 million compared to $6.8 million
in the second quarter of fiscal 2022 and $6.5 million in the third
quarter of fiscal 2021.

The Company reported a loss from continuing operations for the
third quarter of fiscal 2022 of approximately $2.1 million compared
to a loss of $2.7 million in the second quarter of fiscal 2022 and
a loss of $2.4 million in the third quarter of fiscal 2021.  Third
quarter of fiscal 2022 net loss from continuing operations
attributable to common shareholders was $(0.20) per share compared
to the second quarter of fiscal 2022 net loss per share of $(0.25)
and a net loss of $(0.24) per share in the third quarter of fiscal
2021.

Adjusted EBITDA from continuing operations for the third quarter of
fiscal 2022 was a loss of approximately $1.3 million compared to a
loss of $1.8 million in the second quarter of fiscal 2022 and a
loss of $1.5 in the third quarter of fiscal 2021.  Adjusted EBITDA
from continuing operations, which is a non-GAAP measure, is defined
and reconciled to reported net loss from continuing operations and
cash provided by operating activities in the accompanying financial
tables.  These are the most directly comparable financial measures
calculated and presented in accordance with United States generally
accepted accounting principles.

Backlog of Marine Technology Products as of Oct. 31, 2021, was
approximately $10.0 million compared to $11.7 million at July 31,
2021 and $8.2 million at Oct. 31, 2020.

Rob Capps, MIND's president and chief executive officer, stated,
"On November 22nd, we pre-released our expected fiscal 2022 third
quarter results which demonstrated an uptick in orders and
activity, as we had forecast.  Revenues from marine technology
product sales rose 23% sequentially and were up 31% year-over-year.
Our order flow is increasing, as expected, and our backlog of
approximately $10.0 million included orders for commercial sonar
and source controller products, in addition to sonar systems for
military applications.  Based on our backlog and ongoing order
activity that is expected to include two anticipated large orders
in the fourth quarter, we expect revenues from continuing
operations in fiscal year 2022 to exceed those of fiscal 2021."

"As previously announced, on November 12th, we issued 432,000
shares of our 9% Series A Cumulative Preferred Stock in an
underwritten public offering.  This generated net proceeds to the
Company of about $9.5 million, after underwriter discounts,
commissions and other costs," added Capps.  "We also negotiated the
sale of a substantial portion of our legacy leasing assets during
the third quarter.  This resulted in proceeds to the Company of
over $2.5 million in the third quarter, with approximately another
$2.0 million expected in the fourth quarter of this year.  We
believe the funds generated from our preferred stock offering,
along with proceeds from the ongoing liquidation of our land
leasing assets, will provide us with the liquidity and cash flow to
execute on the expected increase in activity and to take advantage
of any other opportunities that may present themselves in coming
months.  Our balance sheet remains strong with zero debt, and our
cost structure is lean and flexible."

"Our long-term outlook remains positive as we progress with our
strategic initiatives to expand our product offerings to meet the
increasing needs of the maritime market, which will underpin our
future growth," continued Capps.  "The continued disruptions in the
global supply chain that began earlier this year do pose a risk to
this favorable outlook.  While not yet a major issue for us, we
have experienced shortages for certain components and materials in
addition to a surge in freight costs and prolonged shipping delays.
We have taken steps to mitigate these supply chain issues, however
we expect to feel some impact in the remainder of this year.  Based
on our current assessment, we believe our fiscal fourth quarter
results are likely to be about flat with the third quarter.
However, we do see upside opportunities depending on the timing of
orders and deliveries from suppliers.  Of course, implicit in this
situation is downside risk should supply issues become more acute
than currently anticipated."

"We continue to believe the positive trend for order flow will
continue in the fourth quarter and beyond fiscal 2022, the
underlying fundamentals of the marine market are improving, and we
expect this to hold for the foreseeable future.  The supply chain
issues we have discussed do interject some uncertainty, but we are
working hard to manage these temporary challenges.  Our long-term
initiatives have strategically positioned the Company toward
becoming a leading provider of innovative marine technology and
products," concluded Capps.

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

https://www.sec.gov/Archives/edgar/data/0000926423/000143774921028117/ex_292403.htm

                       About Mind Technology

Mind Technology, Inc. -- http://mind-technology.com-- provides
technology and solutions for exploration, survey and defense
applications in oceanographic, hydrographic, defense, seismic and
security industries.  Headquartered in The Woodlands, Texas, MIND
Technology has a global presence with key operating locations in
the United States, Singapore, Malaysia and the United Kingdom. Its
Klein and Seamap units design, manufacture and sell specialized,
high performance sonar and seismic equipment.

Mind Technology reported a net loss of $20.31 million for the year
ended Jan. 31, 2021, compared to a net loss of $11.29 million for
the year ended Jan. 31, 2020. As of April 30, 2021, the Company had
$35.52 million in total assets, $8.95 million in total
liabilities, and $26.57 million in total stockholders' equity.

Houston, Texas-based Moss Adams LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
April 16, 2021, citing that "The Company has a history of losses
and has had negative cash flows from operating activities in the
last two years.  The Company may not have access to sources of
capital that were available in prior periods.  In addition, the
COVID-19 pandemic and the decline in oil prices during fiscal 2021
caused a disruption to the Company's business and delays in some
orders. Currently management's forecasts and related assumptions
support their assertion that they have the ability to meet their
obligations as they become due through the management of
expenditures and, if necessary, accessing additional funding from
the at-the-market program or other equity financing.  Should there
be constraints on the ability to access capital under the
at-the-market program or other equity financing, the Company has
asserted that it can manage cash outflows to meet the obligations
through reductions in capital expenditures and other operating
expenditures."


MIND TECHNOLOGY: Reports Third Quarter Net Loss of $2.6 Million
---------------------------------------------------------------
Mind Technology, Inc. filed with the Securities and Exchange
Commission its Quarterly Report on Form 10-Q disclosing a net loss
of $2.58 million on $8.35 million of total revenues for the three
months ended Oct. 31, 2021, compared to a net loss of $3.59 million
on $6.54 million of total revenues for the three months ended Oct.
31, 2020.

For the nine months ended Oct. 31, 2021, the Company reported a net
loss of $9.22 million on $19.35 million of total revenues compared
to a net loss of $16.84 million on $14.81 million of total revenues
for the same period during the prior year.

As of Oct. 31, 2021, the Company had $35.30 million in total
assets, $10.44 million in total liabilities, and $24.86 million in
total stockholders' equity.

As of Oct. 31, 2021, the Company had working capital of
approximately $14.2 million, including cash and cash equivalents
and restricted cash of approximately $622,000, as compared to
working capital of approximately $19.0 million, including cash and
cash equivalents and restricted cash of approximately $4.6 million,
at Jan. 31, 2021.  The Company's working capital decreased during
the first nine months of fiscal 2022 as compared to Jan. 31, 2021
due primarily to reductions in cash, assets held for sale and an
increase in accounts payable.

Net cash used in operating activities was approximately $11.2
million in the first nine months of fiscal 2022 as compared to
approximately $4.8 million in the first nine months of fiscal 2021.
For the nine months ended Oct. 31, 2021, the primary sources of
cash used in operating activities was the Company's net loss of
approximately $9.2 million, plus the net change in working capital
items, such as accounts receivable, prepaid expenses and accounts
payable, totaling approximately $3.1 million, partially offset by
net non-cash charges, including depreciation, amortization, PPP
loan forgiveness and provision for inventory obsolescence, totaling
approximately $1.1 million.  An increase in accounts receivable of
approximately $4.4 million was the most significant of these
factors.

Cash provided from investing activities increased during the first
nine months of fiscal 2022 compared to the same period in the prior
year.  The increase is primarily due to increased proceeds from the
sale of Assets Held for Sale in fiscal 2022 as compared to proceeds
from the sale of lease pool equipment in fiscal 2021.

The Company had $3.2 million of proceeds from sale of assets held
for sale during the first nine months of fiscal 2022 compared to
approximately $2.0 million of proceeds from the sale of lease pool
equipment in the first nine months of fiscal 2021.  Due to the
decision to exit the Leasing Business the Company is currently
seeking to sell the remaining equipment from its lease pool, which
is currently classified as Assets Held for Sale.  However, there is
no guarantee additional sales of Assets Held for Sale will occur.
Accordingly, cash flow from the sale of Assets Held for Sale is
unpredictable.  Proceeds from any additional sales of Assets Held
for Sale will be deployed in other areas of its business or used
for general corporate purposes.

Net cash provided by financing activities during the first nine
months of fiscal 2022 consisted of approximately $43,000 of
proceeds from sales of Common Stock, approximately $5.1 million of
proceeds from sales of Preferred Stock, offset by approximately
$1.8 million of Preferred Stock dividend payments.  In the third
quarter of fiscal 2021, the Company launched the 2nd ATM Offering
Program to sell up to 500,000 shares of Preferred Stock and
5,000,000 shares of Common Stock.

As of Oct. 31, 2021, the Company has no funded debt and no
obligations containing restrictive financial covenants.

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

"We have determined that the undistributed earnings of foreign
subsidiaries are not deemed indefinitely reinvested outside of the
United States as of October 31, 2021.  Furthermore, we have
concluded that any deferred taxes with respect to the undistributed
foreign earnings would be immaterial," the Company said.

As of October 31, 2021, Mind Technology had deposits in foreign
banks equal to approximately $316,000, all of which the Company
believes could be distributed to the United States without adverse
tax consequences. However, in certain cases the transfer of these
funds may result in withholding taxes payable to foreign taxing
authorities.  In the event that withholding taxes should become
payable, Mind Technology believes the amount of tax withheld would
be immaterial.

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

https://www.sec.gov/ix?doc=/Archives/edgar/data/0000926423/000143774921028312/mind20211031_10q.htm

                       About Mind Technology

Mind Technology, Inc. -- http://mind-technology.com-- provides
technology and solutions for exploration, survey and defense
applications in oceanographic, hydrographic, defense, seismic and
security industries.  Headquartered in The Woodlands, Texas, MIND
Technology has a global presence with key operating locations in
the United States, Singapore, Malaysia and the United Kingdom.  Its
Klein and Seamap units design, manufacture and sell specialized,
high performance sonar and seismic equipment.

Mind Technology reported a net loss of $20.31 million for the year
ended Jan. 31, 2021, compared to a net loss of $11.29 million for
the year ended Jan. 31, 2020.  As of April 30, 2021, the Company
had $35.52 million in total assets, $8.95 million in total
liabilities, and $26.57 million in total stockholders' equity.

Houston, Texas-based Moss Adams LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
April 16, 2021, citing that "The Company has a history of losses
and has had negative cash flows from operating activities in the
last two years.  The Company may not have access to sources of
capital that were available in prior periods.  In addition, the
COVID-19 pandemic and the decline in oil prices during fiscal 2021
caused a disruption to the Company's business and delays in some
orders.  Currently management's forecasts and related assumptions
support their assertion that they have the ability to meet their
obligations as they become due through the management of
expenditures and, if necessary, accessing additional funding from
the at-the-market program or other equity financing.  Should there
be constraints on the ability to access capital under the
at-the-market program or other equity financing, the Company has
asserted that it can manage cash outflows to meet the obligations
through reductions in capital expenditures and other operating
expenditures."


MISTER CAR WASH: $290MM Loan Add-on No Impact on Moody's B2 CFR
---------------------------------------------------------------
Moody's Investors Service says Mister Car Wash Holdings, Inc.'s
proposed $290 million add-on to its extant first lien term loan due
May 2026 will not impact its ratings, including the company's B2
corporate family rating, B2-PD probability of default rating, and
B2 backed senior secured bank credit facility rating. Mister Car
Wash's SGL-1 speculative grade liquidity rating also remains
unchanged. The outlook remains positive.

Proceeds from the proposed $290 million add-on plus $129 million of
balance sheet cash will be used to fund the $419 million
acquisition of Clean Streak Ventures, LLC ("Sunshine"), a leading
independent car wash platform in Florida, which includes 23 owned
car wash sites and another 10 currently under development. The
purchase price includes $21 million of remaining build out costs
for the sites under development. The transaction is expected to
close in Q4 2021, subject to customary closing conditions.

Mister Car Wash's B2 CFR is not impacted by the debt increase
because proforma leverage will remain within Moody's current
downward rating triggers. Moody's estimates that proforma for the
$290 million term loan add-on and acquired EBITDA, Mister Car
Wash's debt/EBITDA will increase to nearly 5.0x from 4.4x for the
LTM period ending September 30, 2021. Barring any further increases
in debt and solid execution on the integration and optimization of
the Sunshine locations, Moody's expects EBITDA growth in 2022 to
drive leverage toward Moody's pre-transaction expectation of 4.6x
to 4.9x by year-end 2022. Further, Sunshine's 33 locations are 100%
owned, presenting the opportunity for Mister Car Wash to bolster
liquidity through sale leasebacks. Mister Car Wash has committed to
using sale leaseback proceeds to pay down debt in 2022.

Mister Car Wash's B2 CFR considers the company's improved
quantitative profile following significant debt repayment from IPO
proceeds, solid operating performance, and good liquidity. Mister
Car Wash's B2 CFR also reflects its history of successful growth
through both greenfield development and acquisitions, as well as
the significant portion of revenues generated from its unlimited
wash subscription business.

The Sunshine acquisition will add scale to Mister Carwash's
operations in Florida with the addition of new metropolitan markets
and deeper penetration within existing metropolitan markets.
Further, Mister Car Wash expects to grow Sunshine's existing 52%
wash club revenue penetration to a level more in line with Mister
Car Wash's systemwide average of about 65%. Coupled with
operational improvements and locations under development, the
company expects solid near-term revenue growth and margin expansion
for the acquired locations.

The positive outlook reflects Moody's view that the company is
well-positioned to manage leverage consistently below 5x and
EBIT/Interest above 2.25x while maintaining at least good
liquidity.

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

Ratings could be upgraded if debt/EBITDA is sustained below 5x and
EBIT/interest is sustained above 2.25x while maintaining at least
good liquidity.

Ratings could be downgraded if for any reason debt/EBITDA
approached 6.5x or EBIT/interest fell below 1.5x or if liquidity
were to weaken.

Headquartered in Tucson, Arizona, Mister Car Wash is the largest
operator of car washes in North America, operating 360 car wash
locations across 23 U.S. states with LTM September 30, 2021
revenues of approximately $729 million.


MOHEGAN GAMING: Posts $24.2 Million Net Income in Fourth Quarter
----------------------------------------------------------------
Mohegan Gaming & Entertainment reported net income of $24.19
million on $391.24 million of net revenues for the three months
ended Sept. 30, 2021, compared to net income of $18.52 million on
$294.01 million of net revenues for the three months ended Sept.
30, 2020.

For the fiscal year ended Sept. 30, 2021, the Company reported net
income of $7.35 million on $1.23 billion of net revenues compared
to a net loss of $162.02 million on $1.11 billion of net revenues
for the fiscal year ended Sept. 30, 2020.

"Our Consolidated Adjusted EBITDA of $110.2 million was the highest
in our 25-year history.  This is the second quarter this fiscal
year where we generated a top three Consolidated Adjusted EBITDA,
and only the fourth time in our history where we surpassed the $100
million mark.  This was due in large part to the hard work,
dedication and support of all our team members throughout the
organization," said Raymond Pineault, chief executive officer.  "We
also successfully launched our retail sportsbook at Mohegan Sun on
September 30th and our online sports betting and digital gaming
business in Connecticut in October, both of which will attract new
customers and diversify our revenue streams.  Subsequent to the end
of the quarter, MGE announced the completion of the financing for
INSPIRE Korea, which was a significant milestone for this
development project."

Carol Anderson, chief financial officer of the Company, also noted,
"These results continue to reflect our recovery from the COVID-19
pandemic, including the ongoing Adjusted EBITDA margin improvements
as part of the reimagining of our business in the post-COVID
environment.  At our flagship property Mohegan Sun, Adjusted EBITDA
was $76.6 million, 18.2% favorable to the fourth quarter of fiscal
2019, which is the closest pre-COVID comparable, and the Adjusted
EBITDA margin was up 580 basis points over the same period,
although net revenues were slightly below fourth quarter fiscal
2019 levels. Mohegan Sun Pocono, ilani in Washington State, Mohegan
Sun Las Vegas and Resorts also continue to perform well.  MGE
Niagara Resorts reopened to the public on July 23rd at limited
capacity and has been generating positive results."

As of Sept. 30, 2021, and Sept. 30, 2020, MGE held cash and cash
equivalents of $149.8 million and $112.7 million, respectively.
Inclusive of letters of credit, which reduce borrowing
availability, MGE had $213.7 million of borrowing capacity under
its senior secured credit facility and line of credit as of Sept.
30, 2021.  In addition, inclusive of letters of credit, which
reduce borrowing availability, MGE Niagara Resorts had $38.9
million of borrowing capacity under the MGE Niagara Resorts
revolving facility and line of credit as of Sept. 30, 2021 based on
limitations under the Niagara credit agreement in place at that
time due to the gaming capacity restrictions.

Recent Developments

On Nov. 29, 2021, MGE announced the completion of the financing for
INSPIRE Korea, which includes a 1.04 trillion Korean won project
finance loan (approximately $890.0 million U.S. dollar equivalent
based on an exchange rate of 1,170 Korean won per U.S. dollar), a
total of $575.0 million in equity, combining MGE's $300.0 million
prior investment and an additional $275.0 million raised through
private equity funding, and a commitment from the general
contractor for the project to make a subordinated investment in the
amount of 100.0 billion Korean won (approximately $85.5 million
U.S. dollar equivalent).

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

https://www.sec.gov/Archives/edgar/data/1005276/000119312521352276/d219881dex991.htm

                        About Mohegan Gaming

Mohegan Tribal Gaming Authority d/b/a Mohegan Gaming &
Entertainment is a master developer and operator of premier global
integrated entertainment resorts, including Mohegan Sun in
Uncasville, Connecticut, Inspire in Incheon, South Korea and
Niagara Casinos in Niagara, Canada.  MGE is owner, developer,
and/or manager of integrated entertainment resorts throughout the
United States, including Connecticut, New Jersey, Washington,
Pennsylvania, Louisiana, as well as Northern Asia and Niagara
Falls, Canada, and coming soon pending regulatory approval, Las
Vegas, Nevada.  MGE is owner and operator of Connecticut Sun, a
professional basketball team in the WNBA and New England Black
Wolves, a professional lacrosse team in the National Lacrosse
League.  For more information on MGE and its properties, visit
www.mohegangaming.com.

Mohegan Gaming reported a net loss of $162.02 million for the year
ended Sept. 30, 2020, compared to a net loss of $2.37 million for
the year ended Sept. 30, 2019.

                             *   *   *

As reported by the TCR on Feb. 4, 2021, Moody's Investors Service
upgraded Mohegan Tribal Gaming Authority's ("MTGA") Corporate
Family Rating to Caa1 from Caa2 and Probability of Default Rating
to Caa1-PD from Caa2-PD.  The upgrade considers that on January 26,
MTGA closed on a refinancing that had a meaningful positive impact
on the company's liquidity.


MURPHY OIL: Egan-Jones Keeps B Senior Unsecured Ratings
-------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Murphy Oil Corporation.

Headquartered in El Dorado, Arkansas, Murphy Oil Corporation is an
independent exploration and production company that conducts its
business through various operating subsidiaries.



MUSCLE MAKER: Unit Taps Development Agent for Pokemoto Restaurants
------------------------------------------------------------------
Poke Co Holdings, LLC, a wholly-owned subsidiary of Muscle Maker
Inc., has entered into a development agent agreement with Casa
Moto, LLC providing Casa Moto with the right to serve as agent for
the development of franchises for "Pokemoto" restaurants through
2041 in Worcester County and Middlesex County, Massachusetts.  

The agreement requires the development of 15 restaurants through
2028 in the Casa Development Area and one in Hartford County,
Connecticut.  Upon execution of the agreement, Casa Moto is
required to pay Poke a fee of $137,500 representing 10 initial
franchise fees, which includes a prepayment of the initial
franchise fee for one location in Hartford County and nine initial
franchise fees for Worcester County and Middlesex County
Massachusetts.

Under the agreement, Poke has granted to Casa Moto an exclusive
right to diligently screen and evaluate individuals to become
franchisees for Pokemoto restaurants within the Casa Development
Area, and to undertake Poke's field responsibilities for
development and services for franchisees.  Further, Casa Moto is
required to cause its franchisees to open the agreed upon
restaurants during each development period during the term.  As
long as Casa Moto maintains its exclusivity, Poke will not engage
any other development agent for the Casa Development Area.

                        About Muscle Maker

Headquartered in League City, Texas, Muscle Maker is a fast casual
restaurant concept that specializes in preparing healthy-inspired,
high-quality, fresh, made-to-order lean, protein-based meals
featuring chicken, seafood, pasta, hamburgers, wraps and flat
breads.  In addition, the Company features freshly prepared entree
salads and an appealing selection of sides, protein shakes and
fruit smoothies.

Muscle Maker reported a net loss of $10.10 million for the year
ended Dec. 31, 2020, compared to a net loss of $28.39 million for
the year ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company
had $18.36 million in total assets, $5.20 million in total
liabilities, and $13.17 million in total stockholders' equity.

Melville, NY-based Marcum LLP, the Company's auditor since 2016,
issued a "going concern" qualification in its report dated
April 15, 2021, citing that the Company has incurred significant
losses and net cash used in operations and needs to raise
additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


NATIONAL RIFLE: Judge Questions New York AG Move to Dissolve NRA
----------------------------------------------------------------
Stewart Bishop of Law360 reports that a New York state judge on
Friday questioned a push by the New York attorney general to
dissolve the National Rifle Association over alleged "greed, abuse
and brazen illegality," wondering if scrapping the organization
entirely may be going too far.

During oral arguments in an extended proceeding on Friday, Dec. 10,
2021, morning, New York Supreme Court Justice Joel Cohen asked an
attorney for the attorney general's office if disbanding the NRA
was the right move for the court to make, as opposed to directing a
change in its management structure.

                    About National Rifle Association

Founded in 1871 in New York, the National Rifle Association of
America is a gun rights advocacy group. The NRA claims to be the
longest-standing civil rights organization and has more than five
million members.

Seeking to move its domicile and principal place of business to
Texas amid lawsuits in New York, the National Rifle Association of
America sought Chapter 11 protection (Bankr. N.D. Tex. Case No.
21-30085) on Jan. 15, 2021.  Affiliate Sea Girt LLC simultaneously
sought Chapter 11 protection (Case No. 21-30080).

The NRA was estimated to have assets and liabilities of $100
million to $500 million as of the bankruptcy filing.

Judge Harlin Dewayne Hale oversees the cases.

The Debtors tapped Neligan LLP and Garman Turner Gordon LLP as
their bankruptcy counsel, and Brewer, Attorneys & Counselors as
their special counsel.

The U.S. Trustee for Region 6 appointed an official committee of
unsecured creditors on Feb. 4, 2021. Norton Rose Fulbright US, LLP
and AlixPartners, LLP serve as the committee's legal counsel and
financial advisor, respectively.

                          *     *     *

Following a 12-day trial, U.S. Bankruptcy Judge Harlin D. Hale
dismissed the National Rifle Association's Chapter 11 case Tuesday,
May 11, 2021, after finding the group filed its petition in bad
faith in order to gain advantage in litigation brought by New
York's attorney general. New York Attorney General Letitia James
sought the dismissal of the case. The judge condemned the NRA's
attempts to avoid accountability, making clear that the
organization's actions were "not an appropriate use of bankruptcy."


NCR CORPORATION: Egan-Jones Keeps B- LC Senior Unsecured Ratings
----------------------------------------------------------------
Egan-Jones Ratings Company, on November 19, 2021, maintained its
'B-' local currency senior unsecured ratings on debt issued by NCR
Corporation. EJR also maintained its 'B' rating on commercial paper
issued by the Company.

Headquartered in Atlanta, Georgia, NCR Corporation manufactures
financial transaction machines and other products.



NETSCOUT SYSTEMS: Egan-Jones Hikes Senior Unsecured Ratings to BB+
------------------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by NetScout Systems, Inc. to BB+ from BB.

Headquartered in Westford, Massachusetts, NetScout Systems, Inc.
designs, develops, manufactures, markets, and supports a family of
products that enable businesses and service providers to manage the
performance of computer networks and business software
applications.



NEWPARK RESOURCES: Egan-Jones Keeps B- Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by Newpark Resources, Inc. EJR also upgraded the
rating on commercial paper issued by the Company to C from B.

Headquartered in The Woodlands, Texas, Newpark Resources, Inc.
provides environmental services to the oil and gas exploration and
production industry, primarily in the Gulf Coast market.



NEWTON FALLS EVSD: Moody's Affirms 'Ba1' Issuer & GOULT Ratings
---------------------------------------------------------------
Moody's Investors Service has affirmed the Ba1 issuer and general
obligation unlimited tax (GOULT) ratings of Newton Falls Exempted
Village School District, OH. The issuer rating reflects the
district's ability to repay debt and debt-like obligations without
consideration of any pledge, security, or structural features.
Concurrently, the credit outlook on the district has been revised
to stable from negative. The Ba1 rating and stable outlook affects
$740,000 in outstanding GOULT debt.

RATINGS RATIONALE

The district's Ba1 issuer rating reflects its comparatively weak
economic fundamentals, uneven voter support for locally generated
operating revenue, and persistent declines in student enrollment.
These ongoing credit challenges are balanced by the district's
improved operating performance over the past few years, primarily
attributed to expenditure constraint, which has resulted in the
steady rebuilding of fund balance and liquidity, though overall
reserves remain narrow for the state and sector. The rating also
factors the district's moderate long term leverage of outstanding
debt and post-retirement benefit liabilities.

The Ba1 GOULT rating is equivalent to the issuer rating based on
the district's general obligation full faith and credit pledge as
well as an unlimited property tax that is dedicated to debt
service.

RATING OUTLOOK

The stable outlook reflects the expectation that the district's
improved reserve position will be sustained over the next several
years following the reauthorization of two critical operating
levies at a Mach 2020 election. Operating performance has been
further aided by the district's receipt of COVID-related federal
stimulus, as well as on-going expenditure controls put in place by
management.

FACTORS THAT COULD LEAD TO AN UPGRADE OF THE RATINGS

Material improvement to economic fundamentals including
stabilization of student enrollment

Sustained increases to operating fund balance and liquidity

FACTORS THAT COULD LEAD TO A DOWNGRADE OF THE RATINGS

Material weakening of economic fundamentals including persistent
enrollment losses

Material decreases to operating fund balance or liquidity

Pronounced increases to long term leverage

LEGAL SECURITY

The district's outstanding rated bonds are general obligations of
the district supported by its full faith and credit and pledge to
levy ad valorem property taxes to pay debt service unlimited as to
rate or amount.

PROFILE

The Newton Falls Exempted Village School is located 25 miles
northwest of Youngstown in Trumbull County (Aa3). The district is
governed by an elected five-member board of education and currently
operates two school buildings providing K-12 education for
approximately 900 students.

METHODOLOGY

The principal methodology used in these ratings was US K-12 Public
School Districts Methodology published in January 2021.


NOVA VENTURES: Case Summary & 3 Unsecured Creditors
---------------------------------------------------
Debtor: Nova Ventures, LLC
        716 Newman Springs Road Suite 221
        Lincroft, NJ 07738-1523

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 21-19549

Debtor's Counsel: Eugene D. Roth, Esq.
                  LAW OFFICE OF EUGENE D. ROTH
                  2520 Highway 35, Suite 307
                  Manasquan, NJ 08736
                  Tel: 732-292-9288
                  Email: erothesq@gmail.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Samantha Pitt, managing member.

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

https://www.pacermonitor.com/view/ND446GI/Nova_Ventures_LLC__njbke-21-19549__0001.0.pdf?mcid=tGE4TAMA


OLD VILLAGE: Unsecureds to be Paid in Full via Quarterly Payments
-----------------------------------------------------------------
Old Village Master Painters, Ltd., filed with the U.S. Bankruptcy
Court for the Eastern District of Pennsylvania a Plan of
Reorganization for Small Business.

The Debtor is a corporation with a principal place of business in
Gwynedd, Pennsylvania. Since 2004, the Debtor has been in the
business of providing residential and painting and restoration
services throughout the greater Philadelphia area.

The Debtor's Chapter 11 Case was filed for various reasons mostly
stemming from the fact that the COVID-19 pandemic drastically
affected the Debtor's painting and restoration business as
customers did not want workers in their homes and businesses.
Additionally, the Debtor ended up in a controversy over one of its
contracts, causing additional expenses and time. These issues
reduced the Debtor's revenue, making payments to its debts
difficult, if not impossible across the board.

This Plan of Reorganization proposes to pay creditors of Old
Village from cash flow generated from operations.

Non-priority unsecured creditors holding allowed claims in Class 3
will receive cash distributions, which the proponent of this Plan
has valued at approximately 100 cents on the dollar (assuming an
aggregate of $570,791.00 in allowed claims in Class 3). This Plan
also provides for the payment of administrative and priority
claims.

The Plan will treat claims as follows:

     * Class 1 consists of Priority claims. Each holder of a Class
1 Allowed priority claims shall be paid in full, in cash, upon the
later of the effective date of the Plan or the date on which such
claim is Allowed by final non-appealable order. Class 1 is
unimpaired.

     * Class 2 consists of the secured claim of Ford Motor Credit.
This Class shall be paid according to its contract with the Debtor,
on a monthly basis, and shall retain its lien on its collateral
until its Allowed Claim is paid in full. Class 2 is Unimpaired.

     * Class 3 consists of non-priority unsecured creditors. Each
holder of a Class 3 allowed general unsecured claim shall be paid
in full, in cash, in quarterly payments over 56 months commencing
after payment in full of the Priority Tax Claims. The amount of the
quarterly payments provided by the Debtor shall vary in amount. The
claims that are scheduled or filed in this class total $570,791.
Class 3 is Impaired.

     * Class 4 consists of non-priority insider unsecured
creditors. Each holder of a Class 4 Allowed insider general
unsecured claim shall be paid in full, in cash, in equal quarterly
payments commencing after all Allowed Class 3 Claims have been paid
in full. The claims that are scheduled or filed in this class total
$55,800. Class 4 is Impaired.

      * Class 5 consists of equity security holders of the Debtor.
All Equity Interests in the Debtor will be retained.

This Plan will be funded with the profits of the Debtor on and
after the effective date. Within 30 days after the effective date
of the Plan, the Debtor shall make its quarterly payment to
creditors with Priority Tax Claims and Allowed Claims in Class 1
until paid in full.

Thereafter, the Debtor shall commence quarterly payments to Allowed
Claims in Class 3 and will continue to make quarterly payments
thereafter until such Class 3 Allowed Claims are paid in full.
After the Class 3 Allowed Claims are paid in full, the Debtor shall
commence quarterly payments to Class 4 Allowed Claims and continue
such quarterly payments until the Allowed Class 4 claims are paid
in full.

The principal Edwin H. Stulb IV shall remain as the president and
sole shareholder of the Debtor.

A full-text copy of the Plan of Reorganization dated Dec. 09, 2021,
is available at https://bit.ly/31NkCWd from PacerMonitor.com at no
charge.

Attorney for the Plan Proponent:

     Martha B. Chovanes, Esq.
     Fox Rothschild LLP
     2000 Market St., 20th Fl
     Philadelphia, PA 19103-3222
     Phone: 609-896-3600
     Email: mchovanes@foxrothschild.com

              About Old Village Master Painters Ltd.

Old Village Master Painters, Ltd. sought protection for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Pa. Case No.
21-12527) on Sept. 14, 2021, listing under $1 million in both
assets and liabilities.  Judge Magdeline D. Coleman oversees the
case.  Martha B. Chovanes, Esq., at Fox Rothschild, LLP represents
the Debtor as legal counsel.


ONEOK INC: Egan-Jones Keeps BB+ Senior Unsecured Ratings
--------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by ONEOK, Inc.

Headquartered in Tulsa, Oklahoma, ONEOK, Inc. is a diversified
energy company.



OWENS & MINOR: Egan-Jones Cuts Senior Unsecured Ratings to BB-
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Owens & Minor, Inc. to BB- from B+.

Headquartered in Virginia, Owens & Minor, Inc. distributes medical
and surgical supplies throughout the United States.



PB-1 LLC: Seeks to Hire The Agency as Real Estate Broker
--------------------------------------------------------
PB-1, LLC seeks approval from the U.S. Bankruptcy Court for the
Central District of California to hire The Agency as its real
estate broker in connection with sale of its real property in
California.

The property is a luxury single family home located at 11258 Laurie
Drive Studio City.  The Debtor intends to list the property at
$4.995 million.

The commission shall be 5 percent of the sale price, unless Farrah
Brittany, a broker at The Agency, represents both the Debtor and
the buyer, in which case the commission shall be reduced to 4
percent.

Ms. Brittany disclosed in a court filing that she and her firm do
not hold an interest adverse to the Debtor and its estate.

The firm can be reached through:

     Farrah Brittany
     The Agency
     11258 Laurie Dr., Studio City
     Los Angeles, CA 91604

                          About PB-1 LLC

PB-1, LLC, describes its business as single asset real estate (as
defined in 11 U.S.C. Section 101(51B)).  Its principal assets are
located at 11258 Laurie Drive in Studio City, Calif.

PB-1, LLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. C.D. Calif. Case No. 18-12855) on Nov. 27, 2018, listing as
much as $10 million in both assets and liabilities.  Judge Maureen
Tighe oversees the case.  

Jeffrey S. Shinbrot, APLC serves as the Debtor's legal counsel.


PEABODY ENERGY: Moody's Upgrades CFR to B3, Outlook Remains Stable
------------------------------------------------------------------
Moody's Investors Service upgraded all ratings for Peabody Energy
Corporation, including the company's Corporate Family Rating to B3
from Caa1 and Speculative Grade Liquidity Rating ("SGL") to SGL-2
from SGL-3. The rating outlook is stable.

"Peabody reduced debt by more than 15% in 2021 and strong expected
free cash flow generation over the next few quarters should
facilitate further debt reduction," said Ben Nelson, Moody's Vice
President -- Senior Credit Officer and lead analyst for Peabody
Energy Corporation.

Upgrades:

Issuer: PIC AU Holdings Corporation

Senior Secured Bank Credit Facility, Upgraded to B2 (LGD3) from B3
(LGD3)

Senior Secured Regular Bond/Debenture, Upgraded to B2 (LGD3) from
B3 (LGD3)

Issuer: Peabody Energy Corporation

Corporate Family Rating, Upgraded to B3 from Caa1

Probability of Default Rating, Upgraded to B3-PD from Caa1-PD

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

Senior Secured Bank Credit Facility, Upgraded to B3 (LGD4) from
Caa1 (LGD3)

Senior Secured Regular Bond/Debenture, Upgraded to B3 (LGD4) from
Caa1 (LGD3)

Issuer: Peabody Securities Finance Corporation

Senior Secured Regular Bond/Debenture due 2025, Upgraded to B3
(LGD4) from Caa1 (LGD3)

Senior Secured Regular Bond/Debenture due 2022, Upgraded to Caa2
(LGD6) from Caa3 (LGD5)

Outlook Actions:

Issuer: Peabody Energy Corporation

Outlook, Remains Stable

Issuer: Peabody Securities Finance Corporation

Outlook, Remains Stable

Issuer: PIC AU Holdings Corporation

Outlook, Remains Stable

RATINGS RATIONALE

The rating upgrade reflects: (i) substantially improved near-term
operating environment driven by meaningful higher coal prices; (ii)
improved liquidity and debt reduction in 2021; and (iii) expected
free cash flow and ability to reduce debt further in 2022. Moody's
expects that coal prices will translate into strong earnings and
cash flow generation in the second half of 2021 and 2022. While
pricing will eventually normalize toward levels more consistent
with Moody's medium-term sensitivity range for thermal coal
($60-90/metric ton Newcastle), the current period of strength will
enable Peabody to generate sufficient cash to reduce debt
meaningfully. Taken together, Moody's forecast anticipates that a
combination of cash and internally generated cash flow places the
company on a trajectory to achieve a very low net debt position in
2022.

Peabody's credit profile is constrained by the existence of
substantial debt and non-debt liabilities in an industry facing
access to capital challenges driven by substantial ESG-related
risks. Peabody reported about $1.5 billion of debt at December 30,
2020 and about $1.3 billion at September 30, 2021. The company also
reported about $1.3 billion of surety bonds, supporting asset
retirement obligations of about $700 million, and additional
non-debt liabilities. Moody's stabilized the company's rating
outlook on January 14, 2021 when a multi-party agreement stabilized
the surety program and substantially reduced the risks associated
with collateral calls. The quantum of debt reduction is meaningful
compared to balance sheet debt and supports today's upgrade of the
ratings. However, it remains modest compared to nearly $3 billion
of debt and non-debt liabilities and, therefore, Peabody's credit
profile remains substantially constrained given the cyclical and
secular risks associated with the global coal industry.

The B3 CFR balances an asset base capable of supporting higher
ratings with a balance sheet that contains significant debt and
debt-like liabilities, which created significant financial
difficulty in 2020. Peabody has a diverse platform of thermal and
metallurgical coal mines in Australia and the United States. Most
of the company's US thermal coal is sold to domestic utilities and
all the US-produced metallurgical coal is sold into the seaborne
market. Most of the company's coal produced in Australia is sold
into the seaborne thermal and metallurgical coal markets in Asia.
Like other rated coal producers, environmental and social factors
have a material impact on the company's credit quality by
increasing the cost of capital. The rating also takes into
consideration that some mining assets have less favorable operating
prospects in the coming years and, therefore, could be subject to
more significant reclamation-related spending over the rating
horizon.

The SGL-2 Speculative Grade Liquidity Rating reflects good
liquidity to support operations over the next 12-18 months. Moody's
expects positive free cash flow generation over this horizon with
most of the cash applied toward debt reduction. The company also
reported $587 million of cash on September 30, 2021. The level of
cash on the balance sheet is emphasized in Moody's analysis because
the company does not maintain a traditional revolving credit
facility, which was eliminated through a debt restructuring
transaction in January 2021. Peabody has a $324 million letter of
credit facility (cannot make cash borrowings) and a $250 million
accounts receivable securitization facility. These facilities are
used primarily to support letters of credit and the letter of
credit facility contains a minimum liquidity provision that
essentially requires the company to carry more cash on its balance
sheet.

Environmental, social, and governance factors are important factors
influencing Peabody's credit quality. The company is exposed to ESG
issues typical for a company in the coal mining industry, including
increasing global demand for renewable energy that is detrimental
to demand for thermal coal, especially in the United States and
Western Europe. Exposure to carbon transition risk and
environmental reclamation obligations are the most significant
environmental exposures. Social issues include factors such as
community relations, operational track record, and health and
safety issues associated with coal mining such as black lung
disease. Specific social issues with respect to Peabody include the
future operational status of the company's North Goonyella
metallurgical coal mine that is not operational following a mine
fire. Governance-related risks incorporate legacy issues (including
$1.6 billion of cash returned to shareholders from 2017-2019) that
culminated in a situation where existing financial arrangements
became unsustainable during an industry downturn. Recent management
changes, including the company's CFO in 2020 and CEO in 2021, have
occurred and the company has articulated more conservative
financial policies, including some evident debt reduction in 2021.

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

The stable outlook assumes that the company will generate positive
free cash flow, repay debt, and maintain good liquidity to support
operations. Moody's could upgrade the rating with expectations for
continued strong operating performance and positive free cash flow,
meaningful and sustained reduction in balance sheet debt below $750
million, and consistent messaging around maintaining a modest
amount of net debt on an ongoing basis. Moody's could downgrade the
rating with expectations for meaningful cash burn, erosion in
liquidity, or a significant adverse operating event at a key mine.

Peabody Energy Corporation is a leading global pure-play coal
producer with coal mining operations in the US and Australia and
about 4 billion tons of proven and probable reserves. The company
generated $2.9 billion in revenues in 2020.

The principal methodology used in these ratings was Mining
published in October 2021.


PG&E CORPORATION: Egan-Jones Keeps B- Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by PG&E Corporation. EJR also maintained its 'B'
rating on commercial paper issued by the Company.

Headquartered in San Francisco, California, PG&E Corporation is a
holding company that holds interests in energy-based businesses.



PHI GROUP: Signs LOI to Acquire 50.1% Equity Interest in KOTA
-------------------------------------------------------------
PHI Group, Inc. signed a letter of intent with KOTA Construction
LLC and KOTA Energy Group LLC, both of which are California limited
liability companies to acquire 50.1% of the equity interest of each
seller, which equity interest shall be common equity with economic
rights pari-passu with that held by the founders of sellers.  

The parties promise to negotiate in good faith a definitive
purchase agreement for such equity interests and second amended and
restated operating agreements for each seller to include the terms
and conditions set forth in the letter and such other
representations, warranties, conditions, covenants, indemnities,
limitations on the amount and types of damages and other terms as
the parties may agree upon.

Purchase Price.  (Due to confidentiality and non-disclosure
agreement among the parties, the purchase price is reported
directly to the Securities and Exchange Commission together with
this filing and will be disclosed when the definitive Purchase
Agreement is signed by the parties).

Purchase Price: $64,125,000.00

Conditions.  The transaction shall be subject to the satisfaction
of the following conditions prior to the Closing:

  * PHI Group's satisfactory completion of due diligence;

  * PHI Group securing financing in an amount necessary to finance
the transaction;

  * The approval of the transaction by PHI Group's Board of
Directors;

  * The approval of the transaction by the applicable managers and
members of sellers;

  * The execution by the Parties of the Purchase Agreement and
ancillary agreements;

  * The execution of the Operating Agreements by the applicable
members;

  * There being no material adverse change to the business of
sellers; and

  * The receipt of any necessary regulatory or other agreed upon
material approvals and third party consents, if any.

Due Diligence.  After the signing of this letter of intent, sellers
will grant PHI Group and its duly authorized representatives
reasonable access to the facilities, financial, accounting and
business books and records, material contracts, legal records, key
employees, customers, suppliers, and advisors and any other matters
of sellers as PHI Group's accountants, tax and legal counsel and
other advisors reasonably deem appropriate, subject to the
Confidentiality provision provided below, for the purpose of
allowing PHI Group to complete its due diligence.  The Purchase
Agreement and other transaction-related documents shall be
contingent upon the satisfactory completion of due diligence by PHI
Group. Notwithstanding the foregoing, PHI Group and its
representative shall not contact any employees, customers,
suppliers or advisors of any seller without the express written
approval of Cole De Arman or his legal proxy which may be withheld
in their reasonable discretion.

KOTA, operating under two legal entities as Kota Energy Group LLC
and Kota Construction LLC, provides solutions for solar energy to
residential and commercial customers, with unique competitive
advantages.  As one of the fastest growing sales and installation
engines in the country, KOTA prioritizes itself to have the best
employee and customer experience possible, through its high
standard of installation quality, its industry leading technology
platforms, which enable increased sales volume, while maintaining
fast, and transparent project timelines.  It's strategic
partnerships with key players in the solar industry, have increased
margins, while delivering top tier products to customers, without
sacrificing quality.  KOTAs guiding core values of Become, Create,
Give have been the driving factor in decision making that have led
it to become the most highly sought-after solar company to work
with in the solar industry.

                          About PHI Group

Headquartered in Irvine, California, PHI Group, Inc.
(www.phiglobal.com) primarily focuses on advancing PHILUX Global
Funds, a group of Luxembourg bank funds organized as "Reserved
Alternative Investment Fund", and building the Asia Diamond
Exchange in Vietnam.  The Company also engages in mergers and
acquisitions and invests in select industries and special
situations that may substantially enhance shareholder value.

PHI Group reported a net loss of $7 million for the year ended June
30, 2021, compared to a net loss of $1.32 million for the year
ended June 30, 2020.  As of Sept. 30, 2021, the Company had $3.56
million in total assets, $6.08 million in total liabilities, and a
total stockholders' deficit of $2.51 million.


PITNEY BOWES: Egan-Jones Keeps B Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its 'B'
foreign currency and local currency senior unsecured ratings on
debt issued by Pitney Bowes Inc.

Headquartered in Stamford, Connecticut, Pitney Bowes Inc. sells,
finances, rents, and services integrated mail and document
management systems.



PLAINS ALL: Egan-Jones Keeps BB+ Senior Unsecured Ratings
---------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Plains All American Pipeline, L.P.

Headquartered in Houston, Texas, Plains All American Pipeline, L.P.
is involved in intrastate crude oil pipeline transportation and
terminalling storage activities.



PLATINUM GROUP: Removes Interim Tag From CEO Frank Hallam's Title
-----------------------------------------------------------------
Frank Hallam has been appointed to the position of president and
chief executive officer of Platinum Group Metals Ltd., effective
immediately, following his serving as interim president and CEO
since July 2021.

Mr. Hallam's appointment was unanimously approved by the Board of
Platinum Group.  Diana Walters, Chair of the Board commented,
"Frank has led the Company well over a four-month transitionary
period and the Board is confident that he will continue to provide
the leadership and expertise required to guide the Company through
the challenges and opportunities ahead as we advance development of
the Company's world class Waterberg Project."

Mr. Hallam, a director and former CFO of the Company, has been with
the Company since its inception in 2002 and co-founded one of the
Company's two predecessor corporations in 1983.  He was also a
co-founder of MAG Silver Corp. and West Timmins Mining Inc. Mr.
Hallam previously served as an auditor in the mining practice of
Coopers and Lybrand (now PricewaterhouseCoopers) and is a qualified
CPA, CA, and holds a degree in Business Administration.

                    About Platinum Group Metals

Headquartered in British Columbia, Canada, Platinum Group Metals
Ltd. -- http://www.platinumgroupmetals.net-- is a platinum and
palladium focused exploration, development and operating company
conducting work primarily on mineral properties it has staked or
acquired by way of option agreements or applications in the
Republic of South Africa and in Canada.

Platinum Group reported a loss of $13.06 million for the year ended
Aug. 31, 2021, a loss of $7.13 million for the year ended Aug. 31,
2020, and a loss of $16.78 million for the year ended Aug. 31,
2019.


PPI INC: Seeks Cash Collateral Access
-------------------------------------
PPI, Inc., d/b/a PPI Aerospace asks the U.S. Bankruptcy Court for
the Eastern District of Michigan to approve an agreement
authorizing the use of cash collateral on an interim basis and
granting superpriority claims and adequate protection.

The Debtor's proposed budget shows an immediate need to use $34,448
in the first week, and a cumulative total of $340,764 during the
first five weeks of its case in cash collateral immediately to meet
payroll and avoid immediate and irreparable harm. These
expenditures are critically necessary to avoid a cessation of
operations, which would be devastating to the estate and to the
Debtor's customers.

In addition to the Debtor's existing cash collateral, the Debtor
expects to enter into a Loan Agreement with PPI Real Estate LLC, as
secured creditor, which will loan up to $200,000 to the Debtor to
support continued operations.  The financing will be subordinate in
priority to the Secured Creditor's interests and will not have any
cross-collateralization with the Secured Creditor's prepetition
loans. The Debtor's budget shows that secured financing will not be
required until the week ending December 17, 2021.

The combination of the pandemic, labor shortages, industry capacity
and lower sales volumes have caused the Debtor's operations to
experience significant financial constraints.

The Debtor's expenses cannot be "cut" to profitability while
maintaining customer quality. Accordingly, the Debtor commenced the
Chapter 11 case to ensure it was able to maintain its operations,
and provide an organized forum to potentially sell its assets
through a short-term process.

Level One Bank was the Debtor's only prepetition secured creditor
with an interest in cash collateral. The Debtor believes Level One
has a first priority security interest subject only to certain true
leases or purchase-money security interests in machinery and
equipment. The Debtor believes Level One is owed approximately
$600,000 as of the Petition Date.

The Debtor's principals, Scott and Kirk Thams, as well as the
Debtor's landlord PPI Real Estate LLC have guaranteed all amounts
owed to Level One.

PPI Real Estate LLC has purchased Level One's claim and security
interest. PPI Real Estate LLC is owned by Scott and Kirk Thams and
is an insider.

To the best of the Debtor's knowledge, as informed by a UCC Search,
no other party asserts a lien in any of the Debtor's cash
collateral. The Small Business Administration has filed a UCC-1
Financing Statement against substantially all of the Debtor's
assets. However, the Debtor believes the Financing Statement
supports a PPP loan, which has been forgiven.

Crown Equipment Corporation asserts a true lessor's interest or
security interest in certain equipment.

Wells Fargo Bank asserts a security interest in a Korematsu
forklift.

At this time, the Court does not need to determine whether or not
any lien is valid, as the adequate protection offered through this
motion ensures that the holders of such disputed liens would
recover the indubitable equivalent of their lien claims, if such
claims are determined to be valid.

As adequate protection, the Debtor proposes to provide the Secured
Creditor valid, binding, enforceable and perfected replacement
liens in the same property of the Debtor's estate as held by Level
One prior to the Petition Date.

As additional protection of the Secured Creditor's interest in the
Prepetition Collateral, to the extent there is a deficiency in
adequate protection, the Secured Creditor is granted superpriority
administrative expense status under Code section 507(b), with
priority over all costs and expenses of administration of the Case
that are incurred under any provision of the Code.

A copy of the motion is available at https://bit.ly/30jsL41 from
PacerMonitor.com.

               About PPI, Inc., d/b/a PPI Aerospace

PPI, Inc., d/b/a PPI Aerospace its customers with custom coating,
plating and painting services designed to impart specific physical
properties to various aircraft components that must endure severe
operating conditions. PPI, Inc.'s custom coating and surface
engineering solutions combat metal fatigue, wear, oxidation, and
corrosion, matters critical to aircraft safety and performance.

The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. E.D. Mich. Case No. 21-49385) on December
2, 2021. In the petition signed by Scott W. Thams, chief financial
officer-manager, the Debtor disclosed up to $1 million in assets
and up to $10 million in liabilities.

Max J. Newman, Esq., at Butzel Long, a professional corporation is
the Debtor's counsel.



PRESTIGE BRANDS: S&P Upgrades ICR to 'BB-', Outlook Stable
----------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on U.S.-based
Prestige Brands Inc. to 'BB-' from 'B+', its issue-level rating on
its senior secured term loan to 'BB+' from 'BB', and its
issue-level rating on its senior unsecured notes to 'BB-' from
'B+'.
At the same time, S&P assigned its 'BB-' issuer credit rating to
Prestige Consumer Healthcare Inc.

The stable outlook reflects S&P's expectation that Prestige will
continue to modestly expand its top-line revenue and EBITDA over
the next year while maintaining its current financial policy such
that its S&P Global Ratings-adjusted leverage remains near 4x.

Prestige has continued to improve its operating performance by
gaining market share in many categories and benefiting from the
rebound in demand for certain categories that were negatively
affected by the spread of COVID-19.The company's year-to-date
organic sales were up by the low-teens percent area due to a
continued improvement in customer demand, which was aided by a
recovery in the demand for certain product categories that were
negatively affected by COVID-19, including its Dramamine (motion
sickness medicine) and cough and cold products. Prestige has also
expanded market share of many of the product categories in its
portfolio. For example, in the first six months of fiscal year 2022
the company's gastrointestinal (GI) and skin and eye care
categories experienced particularly strong performances supported
by the rebound in travel volumes, brand marketing, as well as
increased foot traffic in the drug channel that supported strong
consumer demand. S&P expects that the demand for these products,
which was depressed due to the pandemic, will continue to rebound
for the balance of the fiscal year as consumer behaviors continue
to normalize.

S&P said, "We expect Prestige to maintain its current financial
policies such that it sustains S&P Global Ratings-adjusted leverage
of less than 5x.The company acquired the over-the-counter (OTC)
consumer health brands of specialty pharmaceutical company Akorn
Operating Co. LLC for $230 million in July 2021. This OTC portfolio
included the dry-eye relief brand TheraTears. We believe the
acquisition strengthened Prestige's position in the eye care
category. While the transaction was moderately leveraging, the
company's S&P Global Ratings-adjusted leverage as of the close of
the acquisition was in the high-4x area, which reflects its
generally more conservative financial policies in recent years
compared to historical years prior to 2017. The company has a
stated leverage target of 3.5x-5.0x and we estimate that its S&P
Global Ratings-adjusted leverage is about 0.25x above this metric.
We expect Prestige to maintain its current financial policies and
believe it is unlikely to pursue large strategic acquisitions that
would have a significant negative effect on its credit metrics and
push its leverage materially above its target range. Specifically,
we forecast its leverage will be in the low-4x area by the end of
fiscal year 2022 (ending March 31) and in the high-3x area in
fiscal year 2023."

Elevated commodity, labor, and transportation costs will modestly
pressure the company's margins in fiscal year 2022. Like other
consumer product companies, Prestige is facing supply chain, labor,
and some raw material inflationary pressures. The company is
mitigating these inflationary pressures through a combination of
cost-savings efforts and pricing actions. For example, Prestige
increased the prices for about one-third of its portfolio in
August, which will likely generate about $10 million of benefit on
an annual basis. S&P expects the company's pricing actions will
take hold in the second half of the fiscal year and assume it will
attempt further price increases if necessary.

The stable outlook on Prestige reflects S&P's expectation that it
will continue to increase its top-line revenue and EBITDA over the
next year while maintaining its current financial policy such that
its S&P Global Ratings-adjusted leverage remains near 4x.

S&P could lower its rating on Prestige if it believes it will
sustain leverage above 5x. This could occur if:

-- Its financial policies become more aggressive, including
undertaking large debt-financed acquisitions or share repurchases
that lead to a material deterioration in its credit metrics; or

-- Its operating performance deteriorates, possibly due to rising
input costs, competitive incursions from branded or private-label
rivals, or a renewed retailer emphasis on inventory destocking
because of a weakening in the brick and mortar channel.

Although unlikely, S&P could raise its rating on Prestige if S&P
believes it will sustain S&P Global Ratings-adjusted leverage below
4x. This could occur if:

-- The company demonstrates that it is committed to maintaining
leverage in the low end of its current target range and S&P feels
confident it will not undertake any large debt-financed
acquisitions or share repurchases that would lead to a material
deterioration in its credit metrics; and

-- Its operating performance significantly improves, possibly due
to strong consumption growth and continued market share gains
across its portfolio.



PROS HOLDINGS: Egan-Jones Keeps CCC Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, maintained its
'CCC' foreign currency and local currency senior unsecured ratings
on debt issued by PROS Holdings, Inc. EJR also maintained its 'C'
rating on commercial paper issued by the Company.

Headquartered in Houston, Texas, PROS Holdings, Inc. operates as a
holding company.



RALPH LAUREN: Egan-Jones Keeps BB Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its
'BB' foreign currency and local currency senior unsecured ratings
on debt issued by Ralph Lauren Corporation.

Headquartered in New York, New York, Ralph Lauren Corporation
designs, markets, and distributes men's, women's and children's
apparel, accessories, fragrances, and home furnishings.



RAMBUS INC: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
-------------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Rambus Inc. to CCC+ from CCC-. EJR also upgraded the
rating on commercial paper issued by the Company to B from C.

Headquartered in Sunnyvale, California, Rambus Inc. designs,
develops, licenses, and markets high-speed chip-to-chip interface
technology to enhance the performance and cost-effectiveness of
consumer electronics, computer systems, and other electronic
products.



RE-PRODECON LLC: Case Summary & 2 Unsecured Creditors
-----------------------------------------------------
Debtor: RE-ProDeCon LLC
        6103 S. Kalispell St.
        Centennial, CO 80016

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       District of Colorado

Case No.: 21-16027

Judge: Hon. Elizabeth E. Brown

Debtor's Counsel: David V. Wadsworth, Esq.
                  WADSWORTH GARBER WARNER CONRARDY, P.C.
                  2580 West Main Street
                  Suite 200
                  Littleton, CO 80120
                  Tel: 303-296-1999
                  E-mail: dwadsworth@wgwc-law.com

Total Assets: $95,981

Total Liabilities: $1,225,263

The petition was signed by Tatjana Twerskoi as member.

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

https://www.pacermonitor.com/view/JX7MAOA/RE-ProDeCon_LLC__cobke-21-16027__0005.0.pdf?mcid=tGE4TAMA

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

https://www.pacermonitor.com/view/BBD54OA/RE-ProDeCon_LLC__cobke-21-16027__0001.0.pdf?mcid=tGE4TAMA


REHOBOTH PIPELINE: Taps Springer & Steinberg as Special Counsel
---------------------------------------------------------------
Rehoboth Pipeline Construction Services, LLC seeks approval from
the U.S. Bankruptcy Court for the Western District of Pennsylvania
to hire Springer & Steinberg, P.C. as its special counsel.

The firm will represent the Debtor in a claim for professional
malpractice against Robert Abrams, Esq., and his law firm, Abrams,
Sullenberger & Associates, LLC.

The firm will get 35 percent of the gross amount recovered from the
malpractice litigation.

Jeffrey Springer, Esq., a principal at Springer & Steinberg,
disclosed in a court filing that the firm and its professionals are
"disinterested persons" within the meaning of Section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Jeffrey A. Springer, Esq.
     Springer & Steinberg, P.C.
     1600 Broadway Street, Suite 1200
     Denver, CO 80202
     Tel: (303) 861-2800
     Fax: (303) 832-7116
     Email: jspringer@springersteinberg.com

                      About Rehoboth Pipeline

Rehoboth Pipeline Construction Services, LLC is a Washington,
Pa.-based company that offers gas and oil construction services.

Rehoboth filed a petition for Chapter 11 protection (Bankr. W.D.
Pa. Case No. 21-22573) on Dec. 2, 2021, listing up to $50,000 in
assets and up to $10 million in liabilities. Christopher P. Walker,
managing member, signed the petition.

The Debtor tapped Renee Kuruce, Esq., at Robleto Kuruce, PLLC as
bankruptcy counsel and Springer & Steinberg, P.C. as special
counsel.


RELIEF TELEMED: Gets Interim OK to Hire Sternberg as Legal Counsel
------------------------------------------------------------------
Relief Telemed, Inc. received interim approval from the U.S.
Bankruptcy Court for the Middle District of Louisiana to hire
Sternberg, Naccari & White, LLC to serve as legal counsel in its
Chapter 11 case.

The firm has agreed to an hourly fee of $350.

Sternberg received in trust a retainer in the amount of $16,738.

Ryan Richmond, Esq., a partner at Sternberg, disclosed in a court
filing that he and his firm do not represent an interest adverse to
the Debtor or its estate.

The firm can be reached through:

     Ryan J. Richmond, Esq.
     Sternberg, Naccari & White, LLC
     251 Florida Street, Suite 203
     Baton Rouge, LA 70801-1703
     Tel. (225) 412-3667
     Fax (225) 286-3046
     Email: ryan@snw.law

                     About Relief Telemed Inc.

Relief Telemed, Inc. filed its voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. La. Case No.
21-10569) on Dec. 3, 2021. At the time of filing, the Debtor listed
up to $1 million in assets and up to $500,000 in liabilities. Ryan
James Richmond, Esq., at Sternberg, Naccari & White, LLC represents
the Debtor as legal counsel.


RENT-A-CENTER: Egan-Jones Keeps BB+ Senior Unsecured Ratings
------------------------------------------------------------
Egan-Jones Ratings Company, on December 1, 2021, maintained its
'BB+' foreign currency and local currency senior unsecured ratings
on debt issued by Rent-A-Center, Inc.

Headquartered in Plano, Texas, Rent-A-Center, Inc. operates
franchised and company-owned Rent-A-Center and ColorTyme
rent-to-own merchandise stores.



ROCHELLE HOLDINGS: Amends Nicholson Investments Claim Pay Details
-----------------------------------------------------------------
Rochelle Holdings XIII, LLC, submitted a Second Amended Disclosure
Statement describing Third Amended Plan of Reorganization dated
Dec. 9, 2021.

Rochelle Holdings acquired 205 acres of what has become highly
sought after real estate. Since the property was acquired, the
Debtor sold off 2 ½ acres, and now has approximately 202.5 acres.

Since the property was acquired, the value of the property has
increase exponentially. The current intention is to retain Bob
Ewald and Ewald Auctions, Inc. to auction off the real property, on
February 2, 2022, as part of a like kind exchange, the Debtor has
obtained two contracts from potential stalking horse bidders, and
is currently working on the language of the agreements.

These two potential bidders have offered more than $40 million, and
understand it will be on auction and that the Debtor is inviting
other stalking horse bidders, and will choose the highest and best
bid on February 11, 2022. Through this mechanism, Rochelle Holdings
XIII, LLC believes that they will be able to pay all of its
creditors in full. The auction is believed to be a way in which
Rochelle Holdings XIII, LLC can generate sufficient monies, and the
Debtor looks to emerge from bankruptcy as viable.

There are only two debts. The first debt is Claim 3, which consists
of the Risser's claim, which consists of a first mortgage on the
Debtor's real estate, in the amount of $27,500,000.

The second debt consists of a Second Mortgage in favor of Nicholson
Investments, LLC (Claim 2). This is a second mortgage on the real
property commonly known as 4105 Golden Gem Road, Apopka, FL 32712.
Nicholson shall retain their lien on the property commonly known as
4105 Golden Gem Road, Apopka, FL 32712, property, in accordance
with the mortgage documents, to the same extent and priority as
existed prepetition. However, if the auction fails to generate
sufficient funds, to satisfy the Rissers debt, the property will go
back to the Rissers and Nicholson unfortunately won't receive
payment under the Plan.

That said, the Debtor has every reason to believe the auction will
be a success. Two contracts have been received for over
$40,000,000, and while the auctioneer has not received a stalking
hour, one potential Buyer, has already stated they want to be the
stalking horse, and will bid more than enough to pay the two
mortgages. As such, there are currently three parties willing to
pay enough to generate sufficient funds to satisfy the debts, and
the marketing campaign of the auctioneer has not really begun. This
will enable the Debtor to pay off the creditors in full, by April
4, 2021.

Accordingly, if the Debtor is unsuccessful, the Debtor estimates no
money would be realized by the Trustee in a hypothetical Chapter 7
liquidation, as an alternative to the continued operation of the
business as proposed under the Plan. All the Trustee could do is at
auction, and if the auction does not work for the Debtor, it would
not work for the Trustee. Accordingly, values discussed are
different than amounts referred to in the Plan, which illustrates
the value of the Debtor's business as a going concern.

Under the Plan, the Debtor should be able to orderly operate its
business and generate sufficient monies to allow the Debtor to pay
off all of the debts, and emerge as a viable entity post-petition
and continue to operate its business.

A full-text copy of the Second Amended Disclosure Statement dated
Dec. 9, 2021, is available at https://bit.ly/3IBkcTv from
PacerMonitor.com at no charge.

Counsel for the Debtor:

   Lawrence M. Kosto, Esq.
   Kosto & Rotella, P.A.
   619 East Washington Street
   Orlando, FL 32801
   Telephone: (407) 425-3456
   Facsimile: (407) 423-9002

                   About Rochelle Holdings XIII

Longwood, Fla.-based Rochelle Holdings XIII, LLC sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
21-03216) on July 15, 2021, disclosing total assets of $85 million
and total liabilities of $29.06 million.  Matthew R. Hill, managing
member of Rochelle Holdings, signed the petition.  Judge Lori V.
Vaughan oversees the case.  Kosto & Rotella, PA serves as the
Debtor's legal counsel.


ROSE COURT: Seeks to Hire Dubin Law Offices as Special Counsel
--------------------------------------------------------------
Rose Court, LLC seeks authority from the U.S. Bankruptcy Court for
the Northern District of California to employ Dubin Law Offices as
its special counsel.

The firm's services include:

     a. The preparation, filing and service of a notice of appeal
to the United States Court of Appeals for the Ninth Judicial
Circuit on behalf of Rose Court, LLC, from the September 27, 2021
Memorandum Disposition of the United States District Court for the
Northern District of California in Case No. 20-cv-06213-JD, and the
full briefing of that appeal and the preparation and attendance at
oral argument in San Francisco.

     b. The preparation, filing and service of a new lawsuit in
California Superior Court for fraud in the factum, for wrongful
foreclosure, and to quiet title to a property, together with the
filing and recording of a lis pendens pertaining to the ownership
of the property.

The firm's hourly rates are as follows:

     Gary Victor Dubin     $550 per hour
     Attomeys              $220 to $395 per hour
     Paralegals            $150 per hour
     Legal Assistants      $100 per hour

Dubin Law Offices will receive a retainer in the amount of
$36,000.

As disclosed in court filings, Dubin Law Offices is disinterested
within the meaning of Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

          Gary Victor Dubin, Esq.
          Dubin Law Offices
          55 Merchant Street, Suite 3100
          Honolulu, HI 96813
          Telephone: (808) 537-2300
          Facsimile: (808) 537-7733
          Email: gdublin@dubinlaw.net

                         About Rose Court

Rose Court, LLC is a real estate company in San Francisco, Calif.
It owns a real property located at 15520 Quito Road, Monte Sereno,
Calif., valued at $3.5 million.

Rose Court filed a Chapter 11 petition (Bankr. N.D. Calif. Case No.
19-31225) on Nov. 23, 2019.  It previously sought bankruptcy
protection on Feb. 1, 2010 (Bankr. N.D. Calif. Case No. 10-50993);
on Nov. 6, 2012, (Bankr. N.D. Calif. Case No. 12-58012); and on
Oct. 10, 2017 (Bankr. N.D. Calif. Case No. 17-31014).  The Debtor
disclosed $3.51 million in assets and $3.28 million in liabilities
at the time of the filing.

Judge Dennis Montali presides over the case.  

The Debtor tapped Vinod Nichani, Esq., at Nichani Law Firm as its
bankruptcy counsel.  California Appellate Law Group and Dubin Law
Offices serve as the Debtor's special counsel.


RR DONNELLEY: Egan-Jones Keeps B- Senior Unsecured Ratings
----------------------------------------------------------
Egan-Jones Ratings Company, on December 3, 2021, maintained its
'B-' foreign currency and local currency senior unsecured ratings
on debt issued by R. R. Donnelley & Sons Company. EJR also
maintained its 'B' rating on commercial paper issued by the
Company.

Headquartered in Chicago, Illinois, R. R. Donnelley & Sons Company
provides commercial printing and information services.



S & N PROPERTY: Unsecureds to Get Paid from Property Sale Proceeds
------------------------------------------------------------------
S & N Property, LLC, filed with the U.S. Bankruptcy Court for the
Disclosure Statement in support of the Chapter 11 Plan dated Dec.
9, 2021.

Sam Wen, an individual investor, formed S & N Property LLC in 2002.
Since that date, Mr. Wen invested approximately $800,000 into the
LLC. In 2002, Mr. Wen located the real property (i.e., Villa Manor)
as an under-performing business, with an occupancy rate of 65%, no
paved roads, no street lights, no utility hook ups within its
vacant lots.

The park was purchased in 2002, Sam Wen continued to invest
approximately $700,000 from his personal resources as well as
having borrowed funds from third parties. Mr. wen, at one point,
increased the occupancy rate to 98% for several years. Its current
occupancy rate is approximately 89%), Mr. Wen used additional cash
investment $700,000 to pave the park roads, install street lights
and utility hooks up in vacant lots.

The Debtor filed a motion to sell the real property on November 4,
2021. The sale price is for $2,070,562.00. Wilmington Trust argued
in its opposition to use cash collateral that the real property was
worth less than $1,4000,000 as of August 2021. Thus, the putative
sale prices is substantially greater than what Wilmington Trust
argued. Still, it filed an objection to the sale on November 24,
2021. On December 7, 2021, the Court heard argument and set the
matter for an evidentiary hearing on February 2, 2022. Debtor,
through its counsel, has remained in contact with the broker for
the sale to apprise him of the hearing.

References to "real property" shall mean Villa Manor Mobile Home
Park or "park," located at 805 Prospect Ave., Dodge City, KS
67801.

Class 1 consists of Allowed Priority Claims are Claims. The Plan
Proponent is unaware of any Holders of Priority Claims, other than
the aforementioned Administrative Expense Claims. However, the Plan
includes this Class to provide flexibility should any Priority
Claims arise prior to the Effective Date. Therefore, the Class of
Priority Claims are Unimpaired and not entitled to vote to accept
or reject the Plan.

Class 2 consists of Allowed Secured Claims secured by a valid,
perfected and enforceable lien encumbering real property of the
Bankruptcy Estate. The Debtor is aware of one purported secured
creditor claim, that of Wilmington Trust. Debtor has requested of
Wilmington Trust it produce the Original Note, executed between the
Debtor and C-III Commercial Mortgage on May 13, 2014. The
bankruptcy court entered on order on December 3, 2021, for same to
be made available for inspection. As of the filing of this
Disclosure Statement, Wilmington Trust has not produced the
Original Note and related documents, per the court's order. If,
indeed, Wilmington Trust has possession of the Original Note, it is
expected to receive in its entire allowed claim at the closing, or
a lien on the proceeds from the sale, currently scheduled to occur
on February 2, 2022.

Subclass 2: Wilmington Trust. Wilmington Trust shall hold an
Allowed Secured Claim in the amount of $1,478,873.07, per the proof
of claim filed on September 27, 2021.

Class 3 consists of Unsecured Claims against the Bankruptcy Estate
that include, but are not limited to, as follows: unsecured claims
owed to Roberto Arcos, Ricardo Villareal and Funding Circle. None
of these parties filed a timely (or untimely) proof of claim by the
Bar Date or beyond. Still, Debtor proposes to pay these claims to
the extent funds are available from the sale of the Real Property,
upon the Effective Date of the plan.

Debtor owes no Priority Tax claims. Debtor will owe Administrative
Expense Claims. The latter shall receive payment for the full
amount of their Claims from Cash maintained within the DIP Account
after the sale of the Real Property, currently scheduled to occur
February 2, 2022. The Plan Proponent shall deposit the proceeds
from the sale, after payment of commissions, fees and costs, and
after payment of the allowed Secured claim owed to Wilmington Trust
and allowed administrative claims, in the DIP Account. Within 14
days of the Effective Date of the Plan, Debtor shall distribute the
funds in the DIP account to the remaining claim holders.

The Plan Proponent shall fund the Plan using Cash realized from
sources, as follows:

     * DIP Account Cash Funds. Post-Petition Income maintained
within the DIP Account as of the Effective Date shall be
distributed to Holders of Administrative Expense Claims in full, or
the Allowed portion thereof, on or before 14 days following the
Effective Date of such order. The sole expected administrative
claim is expected to be that of BERKEN CLOYES, P.C.

     * Post-Effective Date Monthly Disposable Income.

     * Claims Payable by Secured Creditor Wilmington Trust – The
Plan proposes to pay 100 percent of Wilmington Trust's allowed
secured claim. That Wilmington Trust, at its discretion, may
receive its allowed claim at closing, expected to court on February
2, 2022, or to have a lien upon the proceeds from the closing,
subject to allowance of its claim. If the latter, Wilmington Trust
shall receive its allowed claim within 14 days of the Effective
Date of the plan, if the closing occurred.

A full-text copy of the Disclosure Statement dated Dec. 09, 2021,
is available at https://bit.ly/31L7noZ from PacerMonitor.com at no
charge.

Attorney for Debtor:

     Stephen E. Berken, #14926
     1159 Delaware Street
     Denver, Colorado 80204
     Tel: (303) 623-4357
     Fax: (303) 554-7853
     E-mail: stephenberkenlaw@gmail.com

                       About S & N Property

S & N Property, L.L.C., is a Single Asset Real Estate debtor (as
defined in 11 U.S.C. Section 101(51B)).  The company filed a
Chapter 11 petition (Bankr. D. Col. Case No. 21-14180) on August
11, 2021.

On the Petition Date, the Debtor disclosed $1,719,500 in total
assets and $1,529,549 in total liabilities.  The petition was
signed by Sam Wen, member/manager.

Berken Cloyes, PC, is the Debtor's counsel.


SALAD & CO: Case Summary & 7 Unsecured Creditors
------------------------------------------------
Debtor: Salad & Co. Inc.
        1857 SW 14 Terrace
        Miami, FL 33145

Business Description: Salad & Co. Inc. is a Single Asset Real
                      Estate debtor (as defined in 11 U.S.C.
                      Section 101(51B)).  The Debtor owns an
                      investment property located at 1245 SW 22 St
                      Miami, Fl 33145 valued at $630,000.

Chapter 11 Petition Date: October 13, 2021

Court: United States Bankruptcy Court
       Southern District of Florida

Case No.: 21-21629

Debtor's Counsel: Michael A. Frank, Esq.
                  LAW OFFICES OF FRANK & DE LA GUARDIA
                  10 NW Le Jeune Rd
                  Suite 620
                  Miami, FL 33126
                  Tel: (305) 443-4217
                  Email: Pleadings@bkclawmiami.com

Total Assets: $630,000

Total Liabilities: $1,262,353

The petition was signed by Margarita Elias as VP/D.

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

https://www.pacermonitor.com/view/HRTL4KA/Salad__Co_Inc__flsbke-21-21629__0001.0.pdf?mcid=tGE4TAMA


SENIOR HEALTHCARE: Seeks Approval to Hire Area Appraisal Services
-----------------------------------------------------------------
Senior Healthcare, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to employ Stephen Rochkind of
Area Appraisal Services, Inc. to appraise its real property located
at 428 Northwest Drive, Silver Spring, Md.

Mr. Rochkind has agreed to appraise the property for a fee of $600
and to testify as an expert witness for an hourly fee of $250.

In court papers, Mr. Rochkind disclosed that he is a disinterested
person within the meaning of Sec. 101(13) of the Bankruptcy Code.

Mr. Rochkind can be reached at:

     Stephen Rochkind
     Area Appraisal Services, Inc.
     Suite 244, 7131 Arlington Road
     Bethesda, MD 20814
     Phone: (301) 215-7567 x1
     Email: Steve@AreaDC.com

                   About Senior Healthcare Inc.

Senior Healthcare, Inc. filed a Chapter 11 bankruptcy petition
(Bankr. D. Md. Case No. 21-15037) on Aug. 2, 2021, listing as much
as $1 million in assets and as much as $500,000 in liabilities.
Judge Thomas J. Catliota oversees the case.  Cohen Baldinger &
Greenfeld, LLC serves as the Debtor's legal counsel.


SHENANDOAH TELECOM: Egan-Jones Cuts Sr. Unsecured Ratings to BB
---------------------------------------------------------------
Egan-Jones Ratings Company, on November 30, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Shenandoah Telecommunications Company to BB from
BB-.

Headquartered in Edinburg, Virginia, Shenandoah Telecommunications
Company provides telecommunications services through its
subsidiaries.



SM ENERGY: Egan-Jones Hikes Senior Unsecured Ratings to CCC+
------------------------------------------------------------
Egan-Jones Ratings Company, on November 29, 2021, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by SM Energy Company to CCC+ from CCC-. EJR also
upgraded the rating on commercial paper issued by the Company to B
from C.

Headquartered in Denver, Colorado, SM Energy Company is an
independent energy company that explores for and produces natural
gas and crude oil.



SOUTHWEST AIRLINES: Egan-Jones Keeps BB LC Senior Unsecured Ratings
-------------------------------------------------------------------
Egan-Jones Ratings Company, on October 27, 2021 maintained its 'BB'
local currency senior unsecured ratings on debt issued by Southwest
Airlines Co.

Headquartered Dallas, Texas, Southwest Airlines Co. is a domestic
airline that provides primarily short-haul, high-frequency, and
point-to-point services.



SQUIRRELS RESEARCH: Taps Brouse McDowell as Bankruptcy Counsel
--------------------------------------------------------------
Squirrels Research Labs, LLC and The Midwest Data Company, LLC seek
approval from the U.S. Bankruptcy Court for the Northern District
of Ohio to hire Brouse McDowell, LPA to serve as legal counsel in
their Chapter 11 cases.

The firm's services include:

     (a) advising the Debtors with respect to their powers and
duties;

     (b) advising the Debtors with respect to all bankruptcy
matters;

     (c) preparing reports and legal papers;

     (d) representing the Debtors at all hearings on matters
relating to their affairs and interests before the bankruptcy
court, appellate courts, and the United States Supreme Court;

     (e) prosecuting and defending litigated matters that may arise
during the Debtors' Chapter 11 cases;

     (f) negotiating and seeking approval of a sale of some or all
of the Debtors' assets should such be in the best interests of
their estates;

     (g) negotiating appropriate transactions and preparing any
necessary documentation related thereto;

     (h) representing the Debtors on matters relating to the
assumption or rejection of executory contracts and unexpired
leases;

     (i) advising the Debtors with respect to corporate,
securities, real estate, litigation, labor, finance, environmental,
regulatory, tax, healthcare and other legal matters, which may
arise during the pendency of their Chapter 11 cases; and

     (j) performing all other necessary legal services.  

The firm's hourly rates are as follows:

     Marc B. Merklin          $525 per hour
     Bridget A. Franklin      $360 per hour
     Julie K. Zurn            $325 per hour
     Jack D'Andrea            $225 per hour
     Theresa M. Palcic        $185 per hour

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

The Debtors paid the firm a retainer of $50,000.

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

The firm can be reached through:

     Marc B. Merklin, Esq.
     Brouse McDowell, LPA
     388 South Main Street, Suite 500
     Akron, OH 44311
     Telephone: (330) 535-5711
     Facsimile: (330) 253-8601
     Email: mmerklin@brouse.com

                   About Squirrels Research Labs

Squirrels Research Labs, LLC is a manufacturer of semiconductor and
other electronic components based in North Canton, Ohio.

Squirrels Research Labs and its affiliate, The Midwest Data
Company, LLC, filed their voluntary petitions for relief under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ohio Lead Case No.
21-61491) on Nov. 23, 2021.  At the time of the filing, Squirrels
Research Labs listed as much as $10 million in both assets and
liabilities while Midwest Data Company listed up to $100,000 in
assets and up to $50,000 in liabilities.

Judge Russ Kendig oversees the cases.

Marc B. Merklin, Esq., at Brouse McDowell, LPA represents the
Debtors as legal counsel.


STEPHANIE'S TOO: Chapter 7 Trustee's Counsel Awarded $33,000 Fees
-----------------------------------------------------------------
Stephanie's Too, LLC, and its attorneys Kasen and Kasen, P.C.,
challenged a fee application filed by Joseph A. McCormick, Jr.,
P.A., as counsel to the Chapter 7 Trustee. The Objectors argue
McCormick spent more than a reasonable amount of time on many tasks
and performed unnecessary tasks that should not be compensated by
the estate.

The United States Bankruptcy Court for the District of New Jersey
overrules the Objection and approves the Fee Application.
McCormick seeks $33,728.76 in compensation.

The Court reviewed the Fee Application and found the compensation
requested to be reasonable, and that McCormick met its burden of
proof for the requested award of compensation. Particularly given
the difficulty and uncertainty of work practices during the
unprecedented environment that existed during the COVID-19
pandemic, the Court found the time spent on tasks to be reasonable.
Once McCormick established a prima facie case, the burden shifted
to the Objectors to establish that the compensation requested was
not reasonable, and they failed to meet that burden, the Court
says.  Therefore, the Objection is overruled and the fees will be
awarded as requested.

A full-text copy of the memorandum decision dated December 3, 2021,
is available at https://tinyurl.com/ybp399ss from Leagle.com.

                  About Stephanie's Too

Stephanie's Too, LLC, a bar and restaurant that has not been
operating since September 2018, sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D.N.J. Case No. 18-32221) on Nov.
8,
2018.  In the petition signed by Leon Kubis, sole member, the
Debtor estimated assets of less than $500,000 and liabilities of
less than $1 million.  The case is assigned to Judge Jerrold N.
Poslusny Jr.  The Debtor tapped Kasen & Kasen, P.C. as its legal
counsel.


STPT PROPERTIES: Case Summary & 2 Unsecured Creditors
-----------------------------------------------------
Debtor: STPT Properties, LLC
        716 Newman Springs Road
        Suite 221
        Lincroft, NJ 07738-1523

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       District of New Jersey

Case No.: 21-19548

Debtor's Counsel: Eugene D. Roth, Esq.
                  LAW OFFICE OF EUGENE D. ROTH
                  2520 Highway 35, Suite 307
                  Manasquan, NJ 08736
                  Tel: 732-292-9288
                  Email: erothesq@gmail.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $100,000 to $500,000

The petition was signed by Samantha Pitt, managing member.

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/NFTNYBY/STPT_Properties_LLC__njbke-21-19548__0001.0.pdf?mcid=tGE4TAMA


SUSGLOBAL ENERGY: Sells Note to Pay for Settlement With Former CEO
------------------------------------------------------------------
SusGlobal Energy Corp. entered into a securities purchase agreement
with an investor on Dec. 2, 2021.

Pursuant to the SPA, the Investor purchased a 10% unsecured
convertible promissory note in the aggregate principal amount
totaling approximately $350,000 with such Principal Amount and any
interest thereon convertible into shares of the Company's common
stock from time to time following notice of an Event of Default.
The Note carried an original issue discount totaling approximately
$35,000 which is included in the principal balance of the Note.
Thus, the total purchase price of the Note was approximately
$315,000.  Pursuant to the SPA, the Company paid to the Investor,
as a commitment fee, $300,000 by issuing to the Investor 857,143
shares of Common Stock.

The maturity date of the Note is the earlier of (i) June 2, 2022,
and (ii) the occurrence of an Event of Default (as defined in the
Notes).  The final payment of the Principal Amount (and default
interest, if any) shall be paid by the Company to the Investor on
the Maturity Date.  The Investor is entitled to, following notice
of an Event of Default and up until the date of the Event of
Default, convert all or any amount of the Principal Amount and any
accrued but unpaid interest of the Notes into Common Stock, at a
conversion price equal to the lesser of 90% (representing a 10%
discount) multiplied by the price per share of the Common Stock at
the public offering associated with the Event of Default.

The Company's transfer agent will reserve at least 5,000,000 shares
of the Common Stock of the Company to be issued upon conversion of
the Note.

In the event the Company (i) makes a public announcement that it
intends to consolidate or merge with any other corporation (other
than a merger in which such Investor is the surviving or continuing
corporation and its capital stock is unchanged) or sell or transfer
all or substantially all of the assets of the Company or (ii) any
person, group or entity (including the Company) publicly announces
a tender offer to purchase 50% or more of the Common Stock (or any
other takeover scheme) (the date of the announcement referred to in
clause (i) or (ii) is hereinafter referred to as the "Announcement
Date"), then the Conversion Price will, effective upon the
Announcement Date and continuing through the Adjusted Conversion
Price Termination Date (as defined in the Note), be equal to the
lower of (x) the Conversion Price which would have been applicable
for a Conversion occurring on the Announcement Date and (y) the
Conversion Price that would otherwise be in effect.

The Note may be prepaid at any time in cash equal to the sum of (a)
the then outstanding principal amount of the Note plus (b) accrued
and unpaid interest on the unpaid principal balance of the Note
plus (c) Default Interest (as defined in the Note), if any.

The Company will at all times reserve a minimum of four times the
number of shares that is actually issuable upon full conversion of
the Note.  The initial Reserve Amount is 7,000,000 shares and such
Reserve Amount shall be increased from time to time in accordance
with the Company's obligations under the Note.  If, at any time,
the Company does not maintain or replenish the Reserve Amount as
required under the Note within three business days of the request
of the Investor, the principal amount of the Note shall increase by
$5,000 per occurrence.

For so long as the Investor owns any shares of Common Stock issued
upon the conversion of a Note, the Company will promptly secure the
listing of the Conversion Shares upon each national securities
exchange or automated quoting system, if any, upon which shares of
Common Stock are then listed (subject to official notice of
issuance) and, so long as the Investor owns any of the Securities
(as defined in the SPA), shall maintain, so long as any other
shares of Common Stock shall be so listed, such listing of all
Conversion Shares from time to time issuable upon conversion of the
Note.

The Company is also subject to certain customary negative covenants
under the Note and the SPA, including but not limited to the
requirement to maintain its corporate existence and assets, subject
to certain exceptions, and not to make any offers or sales of any
security under circumstances that would require registration of or
stockholder approval for the Note or the Conversion Share.
Any shares to be issued pursuant to any conversion of the Note
shall be issued pursuant to an exemption from the registration
requirement of the Securities Act of 1933, as amended provided in
Section 4(a)(2) of the Securities Act.

As previously disclosed in the Company's periodic reports, the
Company has been involved in litigation with its former chief
executive officer.  As previously disclosed, included in accounts
payable on the Company's interim condensed consolidated balance
sheets for the period ended Sept. 30, 2021 is an amount for unpaid
fees to the former chief executive officer in the amount of
$310,428 (C$395,500), pending the results of the litigation.

The Company intends to use the proceeds from the Note to make a
payment to the Company's former chief executive officer in the
amount of approximately $275,000 (C$347,500) pursuant to a
settlement agreement to be entered into by the parties.

The Note is a long-term debt obligation that is material to the
Company.  The Note contains certain representations, warranties,
covenants and events of default including if the Company is
delinquent in its periodic report filings with the SEC and
increases in the amount of the principal and interest rates under
the Note in the event of such defaults.

For example, in the event of default in the payment of any amount
of Principal or Interest on this Note which is not paid when due
shall bear interest at the rate of the lesser of: (i) 15% per annum
and (ii) the maximum amount permitted under law from the due date
thereof until the same is paid.  Default Interest will commence
accruing upon an Event of Default and will be computed on the basis
of a 360-day year and the actual number of days elapsed.

                          About SusGlobal

Headquartered in Toronto, Ontario, Canada, SusGlobal Energy Corp.
-- www.susglobalenergy.com -- is a renewables company focused on
acquiring, developing and monetizing a global portfolio of
proprietary technologies in the waste to energy and regenerative
products application.

SusGlobal Energy reported a net loss of $2.01 million for the year
ended Dec. 31, 2020, compared to a net loss of $2.89 million for
the year ended Dec. 31, 2019.  As of Sept. 30, 2021, the Company
had $8.96 million in total assets, $13.57 million in total
liabilities, and a total stockholders' deficit of $4.61 million.

Toronto, Canada-based MNP LLP, the Company's auditor since 2020,
issued a "going concern" qualification in its report dated April
15, 2021, citing that the Company has experienced operating losses
since inception and expects to incur further losses in the
development of its business.  These conditions, along with other
matters, raise substantial doubt about Company's ability to
continue as a going concern.


T.W. LAQUAY: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: T.W. LaQuay Marine, LLC
        24 Fisher Road
        Port Lavaca, TX 77979

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       Southern District of Texas

Case No.: 21-60101

Judge: Hon. Christopher M. Lopez

Debtor's Counsel: Richard Lee Fuqua II, Esq.
                  FUQUA & ASSOCIATES, P.C.
                  8558 Katy Freeway
                  Suite 119
                  Houston, TX 77024
                  Tel: (713) 960-0277
                  Email: RLFuqua@FuquaLegal.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Linda LaQuay, vice-president.

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

https://www.pacermonitor.com/view/HSPNOMQ/TW_LaQuay_Marine_LLC__txsbke-21-60101__0001.0.pdf?mcid=tGE4TAMA

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Bludworth Shipyard             Repairs & Storage     $4,775,000
3101 Navigation Blvd
Corpus Christi, TX 78402

2. Power Repair Service Inc.            Vendor          $3,557,211
314 McBride Lane
Corpus Christi, TX 78408

3. Manson Construction Co.              Vendor          $1,500,000
5985 Richard St. Ste 1
Jacksonville, FL 32216

4. Next Level Capital                   Vendor          $1,253,000
Solutions
2200 Market St, Ste 412
Galveston, TX 77550

5. Texas Funding Corp                   Vendor            $927,000
PO Box 19562
Houston, TX 77224

6. Rio Marine, Inc.                     Vendor            $525,232
PO Box 23109
Houston, TX 77223-1609

7. Palacios Shipyard                    Vendor            $432,735
PO Box 590
Palacios, TX 77465

8. Raymond Rigby                        Vendor            $250,000
170 Creekview
Port Lacaca, TX 77979

9. Caillou Island Towing                Vendor            $237,500
Co Inc.
PO Box 2568
Houma, LA 70361

10. Apollo Electric Inc.                Vendor            $233,500
PO Box 450527
Houston, TX 77245

11. Novak Diesel Service, LLC           Vendor            $122,309
711 State Hwy 111 N
Edna, TX 77957

12. Schouest, Bamdas,              Legal Services         $119,947
Soshea et al.
1001 McKinney St. Ste 1400
Houston, TX 77002

13. Oil Patch Fuel &                    Vendor             $77,103
Supply Inc.
PO Box 1089
Combes, TX 78535

14. Sewart Supply LLC                   Vendor             $60,831
PO Drawer L
Morgan City, LA 70384

15. Aggreko                             Vendor             $53,695
PO Box 972562
Dallas, TX 75397-2562

16. Ameican Express                  Credit Card           $52,579
2401 Fountain View Dr.
Ste 306
Houston, TX 77057-4854

17. City of Port Lavaca                 Vendor             $47,994
202 North Virginia
Port Lavaca, TX 77979

18. Vessel Repair                       Vendor             $38,248
Construction
PO Box 965
Groves, TX 77619

19. Underwater Services Inc.            Vendor             $29,228
PO Box 1461
Aransas Pass, TX 78335

20.Gardenland Nursery                   Vendor             $21,117
2802 Hwy 87
Port Lavaca, TX 77979


TABULA RASA: Wins Interim Cash Collateral Access
------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas,
Houston Division, has authorized to use cash collateral on an
interim basis in accordance with the budget, with a 10% variance
and provide related relief.

The Debtor asserted it would not have sufficient available sources
of working capital to operate its business in the ordinary course
or maintain its property without the use of the cash in the
Operating Account, including potential cash collateral of Cibolo
Energy Partners, LLC as the collateral agent, which includes cash
proceeds and other cash equivalents, and all cash and cash
equivalent proceeds of the Lenders' prepetition collateral.

As adequate protection for the Debtor's use of cash collateral, the
Cibolo Agent is granted valid, binding, enforceable and
automatically perfected liens on all property that is currently
subject to any prepetition liens in favor of the Lenders, to the
same extent, priority and validity of such prepetition liens. The
Replacement Liens are effective as of the Petition Date, without
the necessity of the execution by the Debtor of any security
agreement, pledge agreement, financing statement or any other
documents, or the necessity of any kind of financing statement or
other filing by the Lenders or the Cibolo Agent.

The Debtor will also make timely interest payments to Cibolo
pursuant to the terms of the Amended Note Purchase Agreement. The
Debtor will make timely payments of amounts due to BP pursuant to
the terms of the Hedging Agreement.

Unless extended further with the written consent of the Cibolo
Agent, the authorization granted to the Debtor to use the cash
collateral will terminate upon the earlier of: (i) end of business
on the first business day that is 60 calendar days after the
Petition Date, or any later date the Cibolo Agent agrees upon in
writing; (ii) the date upon which a Chapter 11 or Chapter 7 trustee
is appointed in any of the Chapter 11 Case; (iii) the occurrence of
an uncured event of default by the Debtor under the Interim Order.


These events constitute an "Event of Default:"

    a. If the Debtor's actual operating disbursements under the
Budget exceed the amounts set forth in the Budget by more than the
Budget Variance without the prior written consent of the Cibolo
Agent or further authority from the Court;

     b. If the Debtor pays obligations not shown on the Budget
without the prior written consent of the Cibolo Agent or further
authority from the Court;

     c. If any representation made by the Debtor after the
commencement of the Chapter 11 Case in any report or financial
statement delivered to the Cibolo Agent proves to have been false
or misleading in any material respect as of the time when made or
given (including by omission of material information necessary to
make such representation, warranty or statement not misleading);

     d. The Debtor fails to timely provide the information required
under Paragraph 4 of this Interim Order and such failure continues
for more than three business days following written request by
Lenders or Cibolo Agent;

     e. If a trustee or examiner, with authority to affect the
operation of the Debtor's business, is appointed in this Chapter 11
Case without the Lenders' consent;

     f. If the Chapter 11 Case is converted to a case under chapter
7 without the Lenders' consent; or

     g. If the Chapter 11 Case is dismissed without the Lenders'
consent.

The final hearing on the matter is scheduled for January 6, 2022,
at 1:30 p.m.

A copy of the order and the Debtor's 13-week budget through March
4, 2022 is available at https://bit.ly/3pPlIsr from
PacerMonitor.com.

The budget provided for total operating disbursements, on a weekly
basis, as follows:

        $10,000 for the week ending December 17, 2021;
     $1,022,060 for the week ending December 31, 2021;
        $10,000 for the week ending January 14, 2021;
     $1,729,499 for the week ending February 4, 2022;
        $10,000 for the week ending February 18, 2022;
        $15,000 for the week ending February 25, 2022; and
     $1,084,032 for the week ending March 4, 2022.

                About Tabula Rasa Partners, LLC

Tabula Rasa Partners, LLC is part of the oil and gas extraction
industry. The Debtor sought protection under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D. Tex. Case No. 21-33859) on December 3,
2021. In the petition signed by Michael R. Keener, independent
director, the Debtor disclosed up to $50 million in both assets and
liabilities.

Judge Christopher M. Lopez oversees the case.

Aaron J. Power, Esq., at Porter Hedges LLP is the Debtor's
counsel.



TUMBLEWEED TINY HOUSE: Gets Cash Collateral Access Thru Dec 31
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Colorado authorized
Tumbleweed Tiny House Company, Inc. to use cash collateral for the
period from August 1 through December 31, 2021.

The Debtor and Janine Sagert have reached an agreement regarding
the terms and conditions for the Debtor's use of cash collateral.

As adequate protection for the Debtor's use of cash collateral,
Sagert is granted a replacement lien and security interest upon the
Debtor's post-petition assets with the same priority and validity
as Sagert's pre-petition liens.  To the extent the Adequate
Protection Liens prove to be insufficient, Sagert will be granted
superpriority administrative expense claims under section 507(b) of
the Bankruptcy Code.

In addition, the Debtor will pay Sagert $1,000 per month by the
last day of each month beginning on August 31 through December 31,
2021, unless the payment schedule is modified by a confirmed plan
of reorganization.

A copy of stipulated order is available for free at
https://bit.ly/33nJrIN from PacerMonitor.com.

                About Tumbleweed Tiny House Company

Tumbleweed Tiny House Company, Inc., a manufacturer of tiny house
RVs, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Colo. Case No. 20-11564) on March 4, 2020. At the time
of filing, the Debtor estimated between $500,000 and $1 million in
assets and between $1 million and $10 million in liabilities.

Judge Kimberley H. Tyson oversees the case.

Wadsworth Garber Warner Conrardy, P.C., and Gerard Fox Law, P.C.,
serve as the Debtor's bankruptcy counsel and special counsel,
respectively. Stockman Kast Ryan + Company is the Debtor's
accountant.



TUPPERWARE BRANDS: Egan-Jones Keeps BB Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on December 2, 2021, maintained its
'B+' foreign currency and local currency senior unsecured ratings
on debt issued by Tupperware Brands Corporation.

Headquartered in Orlando, Florida, Tupperware Brands Corporation is
a portfolio of global direct selling companies which sell products
across multiple brands and categories through an independent sales
force.




UNDER ARMOUR: Egan-Jones Lowers Senior Unsecured Ratings to BB-
---------------------------------------------------------------
Egan-Jones Ratings Company, on December 3, 2021, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Under Armour, Inc. to BB- from B+.

Headquartered in Baltimore, Maryland, Under Armour, Inc. develops,
markets, and distributes branded performance products for men,
women, and youth.



VIPER PRODUCTS: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Viper Products & Services, LLC
        12402 Slide Rd. #204
        Lubbock, TX 79424

Business Description: Viper Products & Services provides
                      environmentally sound solutions for the oil
                      & gas industry.  The Debtor offers oil spill
                      management, testing, reporting, remediation,
                      reclamation, excavation, and bore/core
                      drilling services.

Chapter 11 Petition Date: December 13, 2021

Court: United States Bankruptcy Court
       Northern District of Texas

Case No.: 21-50187

Debtor's Counsel: Todd J. Johnston, Esq.
                  MCWHORTER, COBB & JOHNSON, LLP
                  P.O. Box 2547
                  Lubbock, TX 79408
                  Tel: 806-762-0214
                  Fax: 806-762-8014
                  Email: tjohnston@mcjllp.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Zack Tuttle as manager.

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/NDVIWRI/Viper_Products__Services_LLC__txnbke-21-50187__0001.0.pdf?mcid=tGE4TAMA


VPR BRANDS: Issues $100K Promissory Note to CEO
-----------------------------------------------
VPR Brands, LP issued a promissory note in the principal amount of
$100,001 to Kevin Frija, who is the company's chief executive
officer, president, principal financial officer, principal
accounting officer and chairman of the Board of Directors, and a
significant stockholder of the company.  

The principal amount due under the December 2021 note bears
interest at the rate of 24% per annum, and the December 2021 note
permits Mr. Frija to deduct one ACH payment from the company's bank
account in the amount of $500 per business day until the principal
amount due and accrued interest is repaid. Any unpaid principal
amount and any accrued interest is due on Dec. 8, 2022.  The
December 2021 note is unsecured.

                         About VPR Brands

Headquartered in Ft. Lauderdale, FL, VPR Brands --
http://www.VPRBrands.com-- is company engaged in the electronic
cigarette and personal vaporizer business.

As of Sept. 30, 2021, the Company had $1.23 million in total
assets, $3.36 million in total liabilities, and a total partners'
deficit of $2.13 million.

Hackensack, New Jersey-based Prager Metis CPA's LLC, the Company's
auditor since 2018, issued a "going concern" qualification in its
report dated April 15, 2021, citing that the Company incurred a net
loss of $563,779 for the year ended Dec. 31, 2020, has an
accumulated deficit of $10,342,173 and a working capital deficit of
$1,892,210 at Dec. 31, 2020.  These factors, among others, raise
substantial doubt regarding the Company's ability to continue as a
going concern.


WALL009 LLC: Seeks to Hire Eric A. Liepins as Bankruptcy Counsel
----------------------------------------------------------------
WALL009, LLC seeks approval from the U.S. Bankruptcy Court for the
Northern District of Texas to hire Eric A. Liepins, P.C. to serve
as legal counsel in its Chapter 11 case.

The Debtor requires legal assistance to liquidate its assets,
reorganize the claims of its bankruptcy estate, and determine the
validity of claims asserted against the estate.

The firm's hourly rates are as follows:

     Eric A. Liepins                  $275 per hour
     Paralegals and Legal Assistants  $30 - $50 per hour

Liepins received a retainer of $5,000, plus the filing fee.  The
firm will also receive reimbursement for out-of-pocket expenses.

Eric Liepins, Esq., the sole shareholder of the law firm, disclosed
in court filings that his firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Eric A. Liepins, Esq.
     Eric A. Liepins, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Tel: (972) 991-5591
     Fax: (972) 991-5788
     Email: eric@ealpc.com

                         About WALL009 LLC

Dallas, Texas-based WALL009, LLC filed its voluntary petition for
Chapter 11 protection (Bankr. N.D. Texas Case No. 21-32191) on Dec.
7, 2021, listing up to $50,000 in assets and up to $10 million in
liabilities.  Eric A. Liepins, P.C. represents the Debtor as legal
counsel.


WHEELS AMERICA: Case Summary & 9 Unsecured Creditors
----------------------------------------------------
Debtor: Wheels America San Francisco, L.L.C.
        525 66th Avenue
        Oakland, CA 94621-3709

Business Description: Wheels America San Francisco is a full-
                      service OE wheel repair, remanufacturing and
                      replacement company.

Chapter 11 Petition Date: December 11, 2021

Court: United States Bankruptcy Court
       Northern District of California

Case No.: 21-41479

Judge: Hon. Roger L. Efremsky

Debtor's Counsel: Michael St. James, Esq.
                  ST. JAMES LAW, P.C.
                  22 Battery Street, Suite 810
                  San Francisco, CA 94111
                  Tel: 415-391-7566
                  Fax: 415-391-7568
                  Email: ecf@stjames-law.com

Total Assets: $665,210

Total Liabilities: $1,254,346

The petition was signed by Robert Stretch as manager.

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

https://www.pacermonitor.com/view/NJUU7IA/Wheels_America_San_Francisco_LLC__canbke-21-41479__0001.0.pdf?mcid=tGE4TAMA


YELLOW CORP: Provides Quarter-To-Date Operating Data for Q4 2021
----------------------------------------------------------------
Yellow Corporation reported certain operating metrics for the first
two months of fourth quarter 2021.

For Yellow less-than-truckload (LTL), the percent change 2021 from
2020:


                                                    Revenue
        Shipments     Weight per    Tonnage           per
       per Workday     Shipment   per Workday    Hundredweight
       -----------    ----------  -----------    -------------
October  (8.1)%          (2.2)%      (10.1)%         22.5%
November (6.8)%          (2.9)%       (9.5)%         23.9%
QTD      (7.5)%          (2.5)%       (9.8)%         23.2%

                Revenue
              per Shipment
              ------------
October          19.8%
November         20.2%
QTD              20.1%

"The operating metrics for November and December are in-line with
our expectations as we continue to execute our yield strategy,"
said Darren Hawkins, chief executive officer.  "We are working with
our customers to ensure the right freight is flowing through the
network and that the price reflects the value that Yellow brings to
the market.  We operate the second largest LTL network in North
America with more than 300 strategically placed terminals and we
have capacity to take on freight that aligns well with our network
and is priced appropriately.  Our plan is to grow the business and
the transformation to One Yellow enhances the value proposition to
our customers and positions us for long-term tonnage growth."

Single-Employer (Non-Union) Pension Plans

Earlier this week, the Company's qualified non-union pension plans
entered into a contract for a group annuity to transfer obligation
to pay the remaining retirement benefits of approximately 3,700
plan participants in the Yellow Corporation Pension Plan, the
Roadway LLC Pension Plan and the Yellow Retirement Pension Plan to
an insurance company (the "Partial Pension Annuitization").  The
plan participants will not have any changes to their benefits as a
result of the transfer.  The transfer included approximately $250
million in both plan obligations and plan assets.  Prior to the
transaction, these plans had approximately 8,500 participants.

As a result of the Partial Pension Annuitization, the Company
expects to record a non-cash, non-operating settlement loss of
between $50 and $60 million in the fourth quarter 2021 reflecting
the accelerated recognition of unamortized losses in these plans
from the obligation that was settled.  On an earnings per share
basis the non-cash, non-operating settlement loss is expected to be
between $0.98 and $1.18 in the fourth quarter 2021.

"The Partial Pension Annuitization of the near fully funded
non-union pension plans is an important step in de-risking our
balance sheet, by mitigating the potential volatility associated
with the transferred obligations and assets," said Dan Olivier,
chief financial officer.  "This step will help keep our focus on
improving operationally and financially as we continue executing
our One Yellow strategy."

                     About Yellow Corporation

Yellow Corporation -- www.myyellow.com -- owns a comprehensive
logistics and less-than-truckload (LTL) network in North America
with local, regional, national, and international capabilities.
Through its teams of experienced service professionals, Yellow
Corporation offers flexible supply chain solutions, ensuring
customers can ship industrial, commercial, and retail goods with
confidence.  Yellow Corporation, headquartered in Overland Park,
Kan., is the holding company for a portfolio of LTL brands
including Holland, New Penn, Reddaway, and YRC Freight, as well as
the logistics company HNRY Logistics.

Yellow Corp reported a net loss of $53.5 million in 2020 following
a net loss of $104 million in 2019.  As of Sept. 30, 2021, the
Company had $2.46 billion in total assets, $763.4 million in total
current liabilities, $1.54 billion in long-term debt (less current
portion), $115.5 million in operating lease liabilities, $346.5
million in claims and other liabilities, and a total shareholders'
deficit of $306.2 million.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                                Total
                                               Share-      Total
                                    Total    Holders'    Working
                                   Assets      Equity    Capital
  Company         Ticker             ($MM)       ($MM)      ($MM)
  -------         ------           ------    --------    -------
ACCELERATE DIAGN  1A8 TH             81.2       (39.7)      64.0
ACCELERATE DIAGN  1A8 QT             81.2       (39.7)      64.0
ACCELERATE DIAGN  AXDX US            81.2       (39.7)      64.0
ACCELERATE DIAGN  1A8 GR             81.2       (39.7)      64.0
ACCELERATE DIAGN  AXDX* MM           81.2       (39.7)      64.0
AEMETIS INC       DW51 GZ           147.0      (132.1)     (57.6)
AEMETIS INC       DW51 TH           147.0      (132.1)     (57.6)
AEMETIS INC       DW51 QT           147.0      (132.1)     (57.6)
AEMETIS INC       DW51 GR           147.0      (132.1)     (57.6)
AEMETIS INC       AMTX US           147.0      (132.1)     (57.6)
AEMETIS INC       AMTXGEUR EZ       147.0      (132.1)     (57.6)
AEMETIS INC       AMTXGEUR EU       147.0      (132.1)     (57.6)
AERIE PHARMACEUT  AERIEUR EU        351.8       (72.9)     157.8
AERIE PHARMACEUT  0P0 GR            351.8       (72.9)     157.8
AERIE PHARMACEUT  AERI US           351.8       (72.9)     157.8
AERIE PHARMACEUT  0P0 GZ            351.8       (72.9)     157.8
AERIE PHARMACEUT  AERIEUR EZ        351.8       (72.9)     157.8
AERIE PHARMACEUT  0P0 TH            351.8       (72.9)     157.8
AERIE PHARMACEUT  0P0 QT            351.8       (72.9)     157.8
AGRIFY CORP       AGFY US           159.3       134.7      109.9
ALDEL FINANCIAL   ADF/U US          117.4       102.3        1.1
ALPHA CAPITAL -A  ASPC US           231.1       212.7        1.0
ALPHA CAPITAL AC  ASPCU US          231.1       212.7        1.0
ALTENERGY ACQUIS  AEAEU US          0.325      (0.060)    (0.060)
ALTICE USA INC-A  ATUS* MM       33,432.7    (1,132.7)  (2,824.2)
ALTICE USA INC-A  15PA GZ        33,432.7    (1,132.7)  (2,824.2)
ALTICE USA INC-A  ATUS US        33,432.7    (1,132.7)  (2,824.2)
ALTICE USA INC-A  15PA TH        33,432.7    (1,132.7)  (2,824.2)
ALTICE USA INC-A  15PA GR        33,432.7    (1,132.7)  (2,824.2)
ALTICE USA INC-A  ATUSEUR EU     33,432.7    (1,132.7)  (2,824.2)
ALTIRA GP-CEDEAR  MOC AR         39,564.0    (1,226.0)  (2,092.0)
ALTIRA GP-CEDEAR  MOD AR         39,564.0    (1,226.0)  (2,092.0)
ALTIRA GP-CEDEAR  MO AR          39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MO SW          39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MO US          39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MOUSD SW       39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MO-RM RM       39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  PHM7 TH        39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MO TE          39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MOEUR EU       39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MO* MM         39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  PHM7 QT        39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  ALTR AV        39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  PHM7 GR        39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MOEUR EZ       39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  MO CI          39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  PHM7 GZ        39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP INC  0R31 LI        39,564.0    (1,226.0)  (2,092.0)
ALTRIA GROUP-BDR  MOOO34 BZ      39,564.0    (1,226.0)  (2,092.0)
AMC ENTERTAINMEN  AH9 GZ         11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AMC-RM RM      11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  A2MC34 BZ      11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AMC US         11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AH9 GR         11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AMC* MM        11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AH9 TH         11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AH9 QT         11,057.5    (1,642.7)     173.8
AMC ENTERTAINMEN  AMC4EUR EU     11,057.5    (1,642.7)     173.8
AMERICAN AIR-BDR  AALL34 BZ      68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  A1G GZ         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL-RM RM      68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL_KZ KZ      68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  A1G QT         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL US         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL* MM        68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  A1G GR         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  A1G TH         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL11EUR EZ    68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL11EUR EU    68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL AV         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  AAL TE         68,437.0    (7,437.0)     257.0
AMERICAN AIRLINE  A1G SW         68,437.0    (7,437.0)     257.0
AMYRIS INC        AMRS US           542.3       (53.3)    (182.0)
AMYRIS INC        3A01 GZ           542.3       (53.3)    (182.0)
AMYRIS INC        AMRS* MM          542.3       (53.3)    (182.0)
AMYRIS INC        3A01 GR           542.3       (53.3)    (182.0)
AMYRIS INC        3A01 TH           542.3       (53.3)    (182.0)
AMYRIS INC        AMRSEUR EU        542.3       (53.3)    (182.0)
AMYRIS INC        3A01 QT           542.3       (53.3)    (182.0)
AMYRIS INC        AMRSEUR EZ        542.3       (53.3)    (182.0)
APELLIS PHARMACE  APLS US           525.7       (57.3)     381.2
APELLIS PHARMACE  1JK TH            525.7       (57.3)     381.2
APELLIS PHARMACE  1JK GR            525.7       (57.3)     381.2
APELLIS PHARMACE  APLSEUR EU        525.7       (57.3)     381.2
APOLLO ENDOSURGE  APEN US            71.1        (0.1)      39.0
APOLLO ENDOSURGE  APEN1EUR EU        71.1        (0.1)      39.0
APOLLO ENDOSURGE  HQ8F TH            71.1        (0.1)      39.0
APOLLO ENDOSURGE  HQ8F GR            71.1        (0.1)      39.0
AQUESTIVE THERAP  AQST US            65.3       (60.3)      25.2
ARCH BIOPARTNERS  ARCH CN             2.7        (4.8)      (1.4)
ARCH BIOPARTNERS  ACHFF US            2.7        (4.8)      (1.4)
ARCHIMEDES TECH   ATSPU US          133.8       133.5      0.637
ARCHIMEDES- SUB   ATSPT US          133.8       133.5      0.637
ARHAUS INC        ARHS US           495.3       (19.8)       9.7
ARTERIS INC       AIP US             40.6       (15.0)     (12.2)
ATHENA BITCOIN G  ABIT US           0.011      (1.578)    (1.578)
ATLAS TECHNICAL   ATCX US           420.1      (144.9)     103.2
ATMOFIZER TECHNO  ATMO CN           0.180      (0.252)       -
AUSTERLITZ ACQ-A  AUS US            692.9       614.7       (5.4)
AUSTERLITZ ACQUI  AUS/U US          692.9       614.7       (5.4)
AUTOZONE INC      AZO-RM RM      14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZ5 GR         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZ5 TH         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZOEUR EU      14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZ5 QT         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZ5 GZ         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZOEUR EZ      14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZO US         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZO AV         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZ5 TE         14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC      AZO* MM        14,460.9    (2,124.7)  (1,738.7)
AUTOZONE INC-BDR  AZOI34 BZ      14,460.9    (2,124.7)  (1,738.7)
AVID TECHNOLOGY   AVD TH            248.9      (126.4)      (6.5)
AVID TECHNOLOGY   AVD GZ            248.9      (126.4)      (6.5)
AVID TECHNOLOGY   AVID US           248.9      (126.4)      (6.5)
AVID TECHNOLOGY   AVD GR            248.9      (126.4)      (6.5)
AVIS BUD-CEDEAR   CAR AR         21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CUCA GZ        21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CAR US         21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CUCA QT        21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CAR2EUR EU     21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CAR* MM        21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CUCA GR        21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CUCA SW        21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CAR2EUR EZ     21,610.0      (198.0)    (231.0)
AVIS BUDGET GROU  CUCA TH        21,610.0      (198.0)    (231.0)
BACKBLAZE INC-A   BLZE US             -           -          -
BATH & BODY WORK  LTD0 GZ         6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  BBWI-RM RM      6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  BBWI US         6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  LTD0 TH         6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  LBEUR EU        6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  BBWI* MM        6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  LTD0 QT         6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  LTD0 GR         6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  LBEUR EZ        6,031.0    (1,675.0)   1,550.0
BATH & BODY WORK  BBWI AV         6,031.0    (1,675.0)   1,550.0
BAUSCH HEALTH CO  BVF GZ         29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  BVF TH         29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  BHC US         29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  BHC CN         29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  BVF GR         29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  VRX SW         29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  BHCN MM        29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  VRX1EUR EU     29,252.0      (135.0)    (113.0)
BAUSCH HEALTH CO  BVF QT         29,252.0      (135.0)    (113.0)
BELLRING BRAND-A  BRBR1EUR EU       696.5       (65.5)     136.8
BELLRING BRAND-A  BR6 GZ            696.5       (65.5)     136.8
BELLRING BRAND-A  BRBR US           696.5       (65.5)     136.8
BELLRING BRAND-A  BR6 TH            696.5       (65.5)     136.8
BELLRING BRAND-A  BR6 GR            696.5       (65.5)     136.8
BENEFITFOCUS INC  BNFT US           252.4        (2.0)      65.9
BENEFITFOCUS INC  BTF GR            252.4        (2.0)      65.9
BENEFITFOCUS INC  BNFTEUR EU        252.4        (2.0)      65.9
BIGBEAR.AI HOLDI  BBAI US           360.3       344.9       (1.1)
BIGBEAR.AI HOLDI  28K1 GR           360.3       344.9       (1.1)
BIGBEAR.AI HOLDI  GIG2EUR EU        360.3       344.9       (1.1)
BIOCRYST PHARM    BCRX US           265.8      (147.0)     119.1
BIOCRYST PHARM    BO1 GR            265.8      (147.0)     119.1
BIOCRYST PHARM    BO1 TH            265.8      (147.0)     119.1
BIOCRYST PHARM    BCRXEUR EU        265.8      (147.0)     119.1
BIOCRYST PHARM    BO1 QT            265.8      (147.0)     119.1
BIOCRYST PHARM    BO1 SW            265.8      (147.0)     119.1
BIOCRYST PHARM    BCRX* MM          265.8      (147.0)     119.1
BIOCRYST PHARM    BCRXEUR EZ        265.8      (147.0)     119.1
BIOHAVEN PHARMAC  BHVN US         1,131.2      (531.2)     482.1
BIOHAVEN PHARMAC  2VN GR          1,131.2      (531.2)     482.1
BIOHAVEN PHARMAC  BHVNEUR EU      1,131.2      (531.2)     482.1
BIOHAVEN PHARMAC  2VN TH          1,131.2      (531.2)     482.1
BLACKSKY TECHNOL  BKSY US           323.7       152.8      183.0
BLUE BIRD CORP    4RB TH            362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB QT            362.9       (46.8)     (10.0)
BLUE BIRD CORP    BLBD US           362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB GR            362.9       (46.8)     (10.0)
BLUE BIRD CORP    4RB GZ            362.9       (46.8)     (10.0)
BLUE BIRD CORP    BLBDEUR EU        362.9       (46.8)     (10.0)
BLUEACACIA LTD    BLEUU US          254.7        (7.8)      (7.8)
BOEING CO-BDR     BOEI34 BZ     146,846.0   (14,266.0)  31,117.0
BOEING CO-CED     BAD AR        146,846.0   (14,266.0)  31,117.0
BOEING CO-CED     BA AR         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA EU         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BAUSD SW      146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BCO GZ        146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BACL CI       146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA_KZ KZ      146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BOE LN        146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA PE         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BOEI BB       146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA US         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BCO TH        146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA SW         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA* MM        146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA TE         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BCO GR        146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BAEUR EU      146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BCO QT        146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA-RM RM      146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA EZ         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BAEUR EZ      146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA CI         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE     BA AV         146,846.0   (14,266.0)  31,117.0
BOEING CO/THE TR  TCXBOE AU     146,846.0   (14,266.0)  31,117.0
BOMBARDIER INC-B  BBDBN MM       12,532.0    (3,211.0)   1,296.0
BRIDGEBIO PHARMA  2CL GR            781.5      (735.9)     543.9
BRIDGEBIO PHARMA  BBIOEUR EU        781.5      (735.9)     543.9
BRIDGEBIO PHARMA  2CL GZ            781.5      (735.9)     543.9
BRIDGEBIO PHARMA  2CL TH            781.5      (735.9)     543.9
BRIDGEBIO PHARMA  BBIO US           781.5      (735.9)     543.9
BRIDGEMARQ REAL   BRE CN             84.3       (55.8)       9.9
BRINKER INTL      EAT2EUR EU      2,339.4      (325.5)    (329.9)
BRINKER INTL      BKJ QT          2,339.4      (325.5)    (329.9)
BRINKER INTL      BKJ TH          2,339.4      (325.5)    (329.9)
BRINKER INTL      EAT US          2,339.4      (325.5)    (329.9)
BRINKER INTL      BKJ GR          2,339.4      (325.5)    (329.9)
BRINKER INTL      EAT2EUR EZ      2,339.4      (325.5)    (329.9)
BROOKFIELD INF-A  BIPC US         9,176.0    (1,148.0)  (2,097.0)
BROOKFIELD INF-A  BIPC CN         9,176.0    (1,148.0)  (2,097.0)
BRP INC/CA-SUB V  B15A TH         4,572.6      (226.8)     252.5
BRP INC/CA-SUB V  B15A GR         4,572.6      (226.8)     252.5
BRP INC/CA-SUB V  DOOO US         4,572.6      (226.8)     252.5
BRP INC/CA-SUB V  DOOEUR EU       4,572.6      (226.8)     252.5
BRP INC/CA-SUB V  B15A GZ         4,572.6      (226.8)     252.5
BRP INC/CA-SUB V  DOO CN          4,572.6      (226.8)     252.5
CALUMET SPECIALT  CLMT US         1,833.9      (300.2)    (273.4)
CARBON STREAMING  NETZ CN             -        (0.512)    (0.512)
CARBON STREAMING  M2Q GR              -        (0.512)    (0.512)
CARBON STREAMING  OFSTFEUR EU         -        (0.512)    (0.512)
CARBON STREAMING  M2Q GZ              -        (0.512)    (0.512)
CARBON STREAMING  OFSTF US            -        (0.512)    (0.512)
CASPER SLEEP INC  CSPR US           220.0       (43.0)     (23.9)
CEDAR FAIR LP     FUN US          2,814.5      (682.6)     331.8
CENGAGE LEARNING  CNGO US         2,804.1      (237.0)     197.1
CENTRUS ENERGY-A  4CU GZ            487.2      (229.1)      79.0
CENTRUS ENERGY-A  4CU GR            487.2      (229.1)      79.0
CENTRUS ENERGY-A  LEUEUR EU         487.2      (229.1)      79.0
CENTRUS ENERGY-A  LEU US            487.2      (229.1)      79.0
CENTRUS ENERGY-A  4CU TH            487.2      (229.1)      79.0
CEREVEL THERAPEU  CERE US           733.5       629.1      644.2
CHOICE CONSOLIDA  CDXX-U/U CN       173.8        (3.3)       -
CHOICE CONSOLIDA  CDXXF US          173.8        (3.3)       -
CINEPLEX INC      CX0 TH          2,108.8      (199.8)    (351.0)
CINEPLEX INC      CGXEUR EU       2,108.8      (199.8)    (351.0)
CINEPLEX INC      CGXN MM         2,108.8      (199.8)    (351.0)
CINEPLEX INC      CX0 GZ          2,108.8      (199.8)    (351.0)
CINEPLEX INC      CPXGF US        2,108.8      (199.8)    (351.0)
CINEPLEX INC      CX0 GR          2,108.8      (199.8)    (351.0)
CINEPLEX INC      CGX CN          2,108.8      (199.8)    (351.0)
CLEAR CHANNEL OU  CCO US          5,365.3    (3,287.8)     110.8
CLEARWATER AN-A   CWAN US           326.6       242.4      272.9
CLINIGENCE HOLDI  CLNH US            83.3        73.9        5.1
COEPTIS THERAPEU  COEP US           0.154      (0.552)    (0.552)
COGENT COMMUNICA  OGM1 GR         1,008.7      (356.8)     337.1
COGENT COMMUNICA  CCOI US         1,008.7      (356.8)     337.1
COGENT COMMUNICA  CCOIEUR EU      1,008.7      (356.8)     337.1
COGENT COMMUNICA  CCOI* MM        1,008.7      (356.8)     337.1
COGNITION THERAP  CGTX US            13.4        (2.0)       5.6
COMMUNITY HEALTH  CYH US         15,670.0    (1,000.0)   1,087.0
COMMUNITY HEALTH  CYH1EUR EU     15,670.0    (1,000.0)   1,087.0
COMMUNITY HEALTH  CG5 QT         15,670.0    (1,000.0)   1,087.0
COMMUNITY HEALTH  CG5 GZ         15,670.0    (1,000.0)   1,087.0
COMMUNITY HEALTH  CG5 GR         15,670.0    (1,000.0)   1,087.0
COMMUNITY HEALTH  CG5 TH         15,670.0    (1,000.0)   1,087.0
COMMUNITY HEALTH  CYH1EUR EZ     15,670.0    (1,000.0)   1,087.0
CORESITE REALTY   07H GZ          2,167.0        (9.8)       -
CORESITE REALTY   COR US          2,167.0        (9.8)       -
CORESITE REALTY   07H GR          2,167.0        (9.8)       -
CORESITE REALTY   07H TH          2,167.0        (9.8)       -
CORESITE REALTY   COR1EUR EU      2,167.0        (9.8)       -
CORVUS GOLD INC   KOR US             11.6        (3.4)      (9.0)
CORVUS GOLD INC   KOR CN             11.6        (3.4)      (9.0)
COVEO SOLUTIONS   CVO CN            176.5      (981.8)      87.8
CPI CARD GROUP I  PMTS US           252.3      (122.5)      86.0
CPI CARD GROUP I  CPB1 GR           252.3      (122.5)      86.0
CPI CARD GROUP I  PMTSEUR EU        252.3      (122.5)      86.0
CRIXUS BH3 ACQ-A  BHAC US           0.346      (0.006)    (0.335)
CRIXUS BH3 ACQUI  BHACU US          0.346      (0.006)    (0.335)
CRUCIAL INNOVATI  CINV US             -        (0.014)    (0.014)
D2L INC           DTOL CN           108.1      (226.3)     (27.3)
DECARBONIZATIO-A  DCRD US           321.4       (57.0)     0.948
DECARBONIZATION   DCRDU US          321.4       (57.0)     0.948
DEEP MEDICI-CL A  DMAQ US           0.401      (0.105)     0.401
DEEP MEDICINE AC  DMAQU US          0.401      (0.105)     0.401
DELEK LOGISTICS   DKL US            930.5      (104.8)     (61.5)
DENNY'S CORP      DE8 GR            411.0       (89.6)     (43.5)
DENNY'S CORP      DE8 TH            411.0       (89.6)     (43.5)
DENNY'S CORP      DE8 GZ            411.0       (89.6)     (43.5)
DENNY'S CORP      DENN US           411.0       (89.6)     (43.5)
DENNY'S CORP      DENNEUR EU        411.0       (89.6)     (43.5)
DIALOGUE HEALTH   CARE CN           142.0       126.1      112.3
DIEBOLD NIXDORF   DBDEUR EU       3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBD GZ          3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBD QT          3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBD TH          3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBD SW          3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBD GR          3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBD US          3,586.9      (863.5)     361.6
DIEBOLD NIXDORF   DBDEUR EZ       3,586.9      (863.5)     361.6
DIGITAL MEDIA-A   DMS US            267.9       (46.2)      19.5
DINE BRANDS GLOB  IHP TH          1,922.5      (254.3)     148.7
DINE BRANDS GLOB  IHP GZ          1,922.5      (254.3)     148.7
DINE BRANDS GLOB  IHP GR          1,922.5      (254.3)     148.7
DINE BRANDS GLOB  DIN US          1,922.5      (254.3)     148.7
DMY TECHNOLOGY G  DMYS US           0.450      (0.078)    (0.507)
DMY TECHNOLOGY G  DMYS/U US         0.450      (0.078)    (0.507)
DOMINO'S P - BDR  D2PZ34 BZ       1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    EZV GR          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    DPZ US          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    DPZ-RM RM       1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    EZV QT          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    EZV TH          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    EZV SW          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    EZV GZ          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    DPZEUR EZ       1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    DPZEUR EU       1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    DPZ AV          1,764.4    (4,127.5)     429.6
DOMINO'S PIZZA    DPZ* MM         1,764.4    (4,127.5)     429.6
DOMO INC- CL B    DOMO US           211.1      (112.6)     (46.2)
DOMO INC- CL B    1ON GR            211.1      (112.6)     (46.2)
DOMO INC- CL B    1ON GZ            211.1      (112.6)     (46.2)
DOMO INC- CL B    DOMOEUR EU        211.1      (112.6)     (46.2)
DOMO INC- CL B    1ON TH            211.1      (112.6)     (46.2)
DROPBOX INC-A     1Q5 GZ          3,339.1      (162.6)     881.2
DROPBOX INC-A     DBX-RM RM       3,339.1      (162.6)     881.2
DROPBOX INC-A     DBX AV          3,339.1      (162.6)     881.2
DROPBOX INC-A     DBXEUR EZ       3,339.1      (162.6)     881.2
DROPBOX INC-A     DBX US          3,339.1      (162.6)     881.2
DROPBOX INC-A     1Q5 GR          3,339.1      (162.6)     881.2
DROPBOX INC-A     1Q5 SW          3,339.1      (162.6)     881.2
DROPBOX INC-A     1Q5 TH          3,339.1      (162.6)     881.2
DROPBOX INC-A     1Q5 QT          3,339.1      (162.6)     881.2
DROPBOX INC-A     DBXEUR EU       3,339.1      (162.6)     881.2
DROPBOX INC-A     DBX* MM         3,339.1      (162.6)     881.2
EAST RESOURCES A  ERESU US          345.3       (40.5)     (40.5)
EAST RESOURCES-A  ERES US           345.3       (40.5)     (40.5)
EFFECTOR THERAPE  EFTR US            59.9        (7.7)      12.6
EFFECTOR THERAPE  LWK1 TH            59.9        (7.7)      12.6
EFFECTOR THERAPE  EFTREUR EU         59.9        (7.7)      12.6
EFFECTOR THERAPE  LWK1 GR            59.9        (7.7)      12.6
ESPERION THERAPE  0ET GZ            225.3      (362.7)      92.2
ESPERION THERAPE  0ET GR            225.3      (362.7)      92.2
ESPERION THERAPE  ESPREUR EU        225.3      (362.7)      92.2
ESPERION THERAPE  0ET TH            225.3      (362.7)      92.2
ESPERION THERAPE  0ET QT            225.3      (362.7)      92.2
ESPERION THERAPE  0ET SW            225.3      (362.7)      92.2
ESPERION THERAPE  ESPREUR EZ        225.3      (362.7)      92.2
ESPERION THERAPE  ESPR US           225.3      (362.7)      92.2
EXCELFIN ACQUISI  XFINU US          0.429      (0.093)    (0.522)
EXPRESS INC       02Z QT          1,324.1        (8.2)    (112.7)
EXPRESS INC       EXPREUR EU      1,324.1        (8.2)    (112.7)
EXPRESS INC       02Z GZ          1,324.1        (8.2)    (112.7)
EXPRESS INC       EXPR US         1,324.1        (8.2)    (112.7)
EXPRESS INC       02Z TH          1,324.1        (8.2)    (112.7)
EXPRESS INC       02Z GR          1,324.1        (8.2)    (112.7)
F45 TRAINING HOL  FXLV US           166.6       110.9       59.9
F45 TRAINING HOL  4OP GR            166.6       110.9       59.9
F45 TRAINING HOL  FXLVEUR EU        166.6       110.9       59.9
F45 TRAINING HOL  4OP TH            166.6       110.9       59.9
F45 TRAINING HOL  4OP GZ            166.6       110.9       59.9
F45 TRAINING HOL  4OP QT            166.6       110.9       59.9
FAIR ISAAC CORP   FRI GR          1,567.8      (110.9)      (8.2)
FAIR ISAAC CORP   FICO US         1,567.8      (110.9)      (8.2)
FAIR ISAAC CORP   FICOEUR EU      1,567.8      (110.9)      (8.2)
FAIR ISAAC CORP   FRI GZ          1,567.8      (110.9)      (8.2)
FAIR ISAAC CORP   FICO1* MM       1,567.8      (110.9)      (8.2)
FAIR ISAAC CORP   FICOEUR EZ      1,567.8      (110.9)      (8.2)
FAIR ISAAC CORP   FRI QT          1,567.8      (110.9)      (8.2)
FARADAY FUTURE I  FFIE US           229.9        (9.4)      (2.4)
FERRELLGAS PAR-B  FGPRB US        1,729.6      (171.7)     298.1
FERRELLGAS-LP     FGPR US         1,729.6      (171.7)     298.1
FLUENCE ENERGY I  FLNC US           717.7       (56.2)    (110.0)
FOREST ROAD AC-A  FRXB US           351.3       (26.2)     0.856
FOREST ROAD ACQ   FRXB/U US         351.3       (26.2)     0.856
GAMES & ESPORTS   GEEXU US          0.565      (0.013)    (0.548)
GIGCAPITAL4 INC   GIGGU US          360.3       344.9       (1.1)
GIGCAPITAL4 INC   28K0 GR           360.3       344.9       (1.1)
GIGCAPITAL4 INC   GIGGUEUR EU       360.3       344.9       (1.1)
GLOBAL CLEAN ENE  GCEH US           352.9       (53.4)     (50.1)
GLOBAL SPAC -SUB  GLSPT US          169.8       (11.0)      (5.4)
GLOBAL SPAC PART  GLSPU US          169.8       (11.0)      (5.4)
GLOBAL TECHNOLOG  GTACU US            1.3        (0.1)      (0.6)
GODADDY INC -BDR  G2DD34 BZ       7,298.0      (101.1)    (715.5)
GODADDY INC-A     38D GZ          7,298.0      (101.1)    (715.5)
GODADDY INC-A     38D GR          7,298.0      (101.1)    (715.5)
GODADDY INC-A     38D QT          7,298.0      (101.1)    (715.5)
GODADDY INC-A     GDDY US         7,298.0      (101.1)    (715.5)
GODADDY INC-A     38D TH          7,298.0      (101.1)    (715.5)
GODADDY INC-A     GDDYEUR EZ      7,298.0      (101.1)    (715.5)
GODADDY INC-A     GDDY* MM        7,298.0      (101.1)    (715.5)
GOGO INC          G0G GZ            443.2      (560.2)      20.1
GOGO INC          GOGO US           443.2      (560.2)      20.1
GOGO INC          G0G QT            443.2      (560.2)      20.1
GOGO INC          G0G GR            443.2      (560.2)      20.1
GOGO INC          G0G TH            443.2      (560.2)      20.1
GOGO INC          GOGOEUR EZ        443.2      (560.2)      20.1
GOGO INC          GOGOEUR EU        443.2      (560.2)      20.1
GOLDEN NUGGET ON  LCA2EUR EU        289.0       (45.4)     106.9
GOLDEN NUGGET ON  5ZU TH            289.0       (45.4)     106.9
GOLDEN NUGGET ON  GNOG US           289.0       (45.4)     106.9
GOODRICH PETROLE  GDP US            266.0       (10.9)    (106.0)
GOODRICH PETROLE  45J GR            266.0       (10.9)    (106.0)
GOODRICH PETROLE  GDP1EUR EU        266.0       (10.9)    (106.0)
GOOSEHEAD INSU-A  2OX TH            247.1       (75.7)      16.8
GOOSEHEAD INSU-A  2OX QT            247.1       (75.7)      16.8
GOOSEHEAD INSU-A  GSHD US           247.1       (75.7)      16.8
GOOSEHEAD INSU-A  2OX GR            247.1       (75.7)      16.8
GOOSEHEAD INSU-A  GSHDEUR EU        247.1       (75.7)      16.8
GORES HOLD VII-A  GSEV US           551.9       515.7      (15.0)
GORES HOLDINGS V  GSEVU US          551.9       515.7      (15.0)
GORES TECH-B      GTPB US           461.7       425.9      (18.1)
GORES TECHNOLOGY  GTPBU US          461.7       425.9      (18.1)
GRAFTECH INTERNA  EAF* MM         1,393.1      (110.7)     359.1
GRAFTECH INTERNA  G6G TH          1,393.1      (110.7)     359.1
GRAFTECH INTERNA  G6G GR          1,393.1      (110.7)     359.1
GRAFTECH INTERNA  EAFEUR EU       1,393.1      (110.7)     359.1
GRAFTECH INTERNA  G6G QT          1,393.1      (110.7)     359.1
GRAFTECH INTERNA  EAFEUR EZ       1,393.1      (110.7)     359.1
GRAFTECH INTERNA  G6G GZ          1,393.1      (110.7)     359.1
GRAFTECH INTERNA  EAF US          1,393.1      (110.7)     359.1
GRAPHITE BIO INC  GRPH US           416.2       400.1      390.0
GREENSKY INC-A    GSKY US         1,405.0       (74.5)     668.4
HAGERTY INC-A     HGTY US           117.4       102.3        1.1
HERBALIFE NUTRIT  HLF US          2,853.0    (1,333.4)     488.4
HERBALIFE NUTRIT  HOO GR          2,853.0    (1,333.4)     488.4
HERBALIFE NUTRIT  HLFEUR EU       2,853.0    (1,333.4)     488.4
HERBALIFE NUTRIT  HOO QT          2,853.0    (1,333.4)     488.4
HERBALIFE NUTRIT  HOO TH          2,853.0    (1,333.4)     488.4
HERBALIFE NUTRIT  HLFEUR EZ       2,853.0    (1,333.4)     488.4
HERBALIFE NUTRIT  HOO GZ          2,853.0    (1,333.4)     488.4
HEWLETT-CEDEAR    HPQ AR         38,610.0    (1,650.0)  (6,926.0)
HEWLETT-CEDEAR    HPQD AR        38,610.0    (1,650.0)  (6,926.0)
HEWLETT-CEDEAR    HPQC AR        38,610.0    (1,650.0)  (6,926.0)
HILTON WORLD-BDR  H1LT34 BZ      15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HLTEUR EU      15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HI91 GZ        15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HLT-RM RM      15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HI91 QT        15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HI91 TH        15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HI91 GR        15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HLT US         15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HLTEUR EZ      15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HLTW AV        15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HLT* MM        15,314.0    (1,128.0)      72.0
HILTON WORLDWIDE  HI91 TE        15,314.0    (1,128.0)      72.0
HORIZON GLOBAL    2H6 GZ            468.3       (25.9)     115.3
HORIZON GLOBAL    HZN US            468.3       (25.9)     115.3
HORIZON GLOBAL    2H6 GR            468.3       (25.9)     115.3
HORIZON GLOBAL    HZN1EUR EU        468.3       (25.9)     115.3
HP COMPANY-BDR    HPQB34 BZ      38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQUSD SW      38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ-RM RM      38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ TE         38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ US         38,610.0    (1,650.0)  (6,926.0)
HP INC            7HP TH         38,610.0    (1,650.0)  (6,926.0)
HP INC            7HP GR         38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ SW         38,610.0    (1,650.0)  (6,926.0)
HP INC            7HP QT         38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ* MM        38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQEUR EZ      38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ CI         38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQEUR EU      38,610.0    (1,650.0)  (6,926.0)
HP INC            7HP GZ         38,610.0    (1,650.0)  (6,926.0)
HP INC            HPQ AV         38,610.0    (1,650.0)  (6,926.0)
HPX CORP          HPX/U US          253.9       (21.3)       0.4
HPX CORP          HPX US            253.9       (21.3)       0.4
HUMANIGEN INC     HGEN US            77.9       (17.6)       9.1
HUMANIGEN INC     0KB2 TH            77.9       (17.6)       9.1
HUMANIGEN INC     0KB2 QT            77.9       (17.6)       9.1
HUMANIGEN INC     0KB2 GZ            77.9       (17.6)       9.1
HUMANIGEN INC     0KB2 GR            77.9       (17.6)       9.1
HUMANIGEN INC     HGENEUR EU         77.9       (17.6)       9.1
IMMUNITYBIO INC   26CA QT           214.4      (189.9)      29.0
IMMUNITYBIO INC   IBRX US           214.4      (189.9)      29.0
IMMUNITYBIO INC   26CA GR           214.4      (189.9)      29.0
IMMUNITYBIO INC   NK1EUR EU         214.4      (189.9)      29.0
IMMUNITYBIO INC   26CA GZ           214.4      (189.9)      29.0
IMMUNITYBIO INC   NK1EUR EZ         214.4      (189.9)      29.0
IMMUNITYBIO INC   26CA TH           214.4      (189.9)      29.0
INFINITE ACQUISI  NFNT/U US         0.442      (0.057)    (0.496)
INSEEGO CORP      INSG US           220.5       (15.3)      61.2
INSEEGO CORP      INO GR            220.5       (15.3)      61.2
INSEEGO CORP      INSGEUR EU        220.5       (15.3)      61.2
INSEEGO CORP      INO TH            220.5       (15.3)      61.2
INSEEGO CORP      INO QT            220.5       (15.3)      61.2
INSEEGO CORP      INSGEUR EZ        220.5       (15.3)      61.2
INSEEGO CORP      INO GZ            220.5       (15.3)      61.2
INSPIRED ENTERTA  INSE US           303.8      (120.9)      14.7
INSPIRED ENTERTA  4U8 GR            303.8      (120.9)      14.7
INSPIRED ENTERTA  INSEEUR EU        303.8      (120.9)      14.7
INSTADOSE PHARMA  INSD US             -        (0.113)    (0.113)
INTAPP INC        INTA US           448.0       265.4      (56.6)
INTERCEPT PHARMA  ICPT US           523.1      (156.0)     352.5
INTERCEPT PHARMA  I4P GR            523.1      (156.0)     352.5
INTERCEPT PHARMA  I4P GZ            523.1      (156.0)     352.5
INTERCEPT PHARMA  I4P TH            523.1      (156.0)     352.5
INTERCEPT PHARMA  ICPT* MM          523.1      (156.0)     352.5
J. JILL INC       JILL US           469.5       (60.9)     (13.8)
JACK IN THE BOX   JBX GR          1,750.1      (817.9)    (160.1)
JACK IN THE BOX   JACK US         1,750.1      (817.9)    (160.1)
JACK IN THE BOX   JACK1EUR EU     1,750.1      (817.9)    (160.1)
JACK IN THE BOX   JACK1EUR EZ     1,750.1      (817.9)    (160.1)
JACK IN THE BOX   JBX GZ          1,750.1      (817.9)    (160.1)
JACK IN THE BOX   JBX QT          1,750.1      (817.9)    (160.1)
KARYOPHARM THERA  25K GR            254.1      (126.0)     172.7
KARYOPHARM THERA  KPTIEUR EU        254.1      (126.0)     172.7
KARYOPHARM THERA  KPTI US           254.1      (126.0)     172.7
KARYOPHARM THERA  25K QT            254.1      (126.0)     172.7
KARYOPHARM THERA  25K TH            254.1      (126.0)     172.7
KARYOPHARM THERA  25K SW            254.1      (126.0)     172.7
KARYOPHARM THERA  25K GZ            254.1      (126.0)     172.7
KL ACQUISI-CLS A  KLAQ US           288.6       267.7        0.7
KL ACQUISITION C  KLAQU US          288.6       267.7        0.7
KNOWBE4 INC-A     KNBE US           463.9       172.1      137.2
L BRANDS INC-BDR  B1BW34 BZ       6,031.0    (1,675.0)   1,550.0
LDH GROWTH C-A    LDHA US           232.6       216.7        2.1
LDH GROWTH CORP   LDHAU US          232.6       216.7        2.1
LEE ENTERPRISES   LE70 GR           820.8        (8.5)     (32.0)
LEE ENTERPRISES   LEE US            820.8        (8.5)     (32.0)
LEGALZOOMCOM INC  1LZ GR            434.5       191.0      100.2
LEGALZOOMCOM INC  LZEUR EU          434.5       191.0      100.2
LEGALZOOMCOM INC  1LZ TH            434.5       191.0      100.2
LEGALZOOMCOM INC  1LZ GZ            434.5       191.0      100.2
LEGALZOOMCOM INC  1LZ QT            434.5       191.0      100.2
LEGALZOOMCOM INC  LZ US             434.5       191.0      100.2
LENNOX INTL INC   LII1EUR EU      2,123.5      (334.8)      84.5
LENNOX INTL INC   LII US          2,123.5      (334.8)      84.5
LENNOX INTL INC   LXI GR          2,123.5      (334.8)      84.5
LENNOX INTL INC   LII* MM         2,123.5      (334.8)      84.5
LENNOX INTL INC   LXI TH          2,123.5      (334.8)      84.5
LESLIE'S INC      LESL US         1,043.8      (217.6)     292.0
LESLIE'S INC      LE3 GR          1,043.8      (217.6)     292.0
LESLIE'S INC      LESLEUR EU      1,043.8      (217.6)     292.0
LESLIE'S INC      LE3 TH          1,043.8      (217.6)     292.0
LESLIE'S INC      LE3 QT          1,043.8      (217.6)     292.0
LI-METAL CORP     LIM CN            0.013      (1.880)    (1.880)
LI-METAL CORP     5ZO GR            0.013      (1.880)    (1.880)
LI-METAL CORP     LIMEUR EU         0.013      (1.880)    (1.880)
LI-METAL CORP     5ZO TH            0.013      (1.880)    (1.880)
LI-METAL CORP     5ZO QT            0.013      (1.880)    (1.880)
LIFESPEAK INC     LSPK CN            83.9        54.0       67.5
LION ELECTRIC CO  LEV US              -           -          -
LION ELECTRIC CO  LEV CN              -           -          -
LION ELECTRIC CO  70U TH              -           -          -
LION ELECTRIC CO  LEVEUR EU           -           -          -
LION ELECTRIC CO  70U QT              -           -          -
LION ELECTRIC CO  70U GR              -           -          -
LOWE'S COS INC    LOW-RM RM      49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LWE TH         49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LOW US         49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LWE QT         49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LOWEUR EU      49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LWE GR         49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LOWE AV        49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LOWEUR EZ      49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LWE GZ         49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LOW* MM        49,400.0    (1,576.0)   4,015.0
LOWE'S COS INC    LWE TE         49,400.0    (1,576.0)   4,015.0
LOWE'S COS-BDR    LOWC34 BZ      49,400.0    (1,576.0)   4,015.0
MADISON SQUARE G  MS8 TH          1,327.9      (232.2)    (263.8)
MADISON SQUARE G  MS8 QT          1,327.9      (232.2)    (263.8)
MADISON SQUARE G  MS8 GZ          1,327.9      (232.2)    (263.8)
MADISON SQUARE G  MSGS US         1,327.9      (232.2)    (263.8)
MADISON SQUARE G  MS8 GR          1,327.9      (232.2)    (263.8)
MADISON SQUARE G  MSG1EUR EU      1,327.9      (232.2)    (263.8)
MAGNET FORENSICS  MAGT CN           148.9        86.7       82.3
MAGNET FORENSICS  91T GR            148.9        86.7       82.3
MAGNET FORENSICS  MAGTEUR EU        148.9        86.7       82.3
MAGNET FORENSICS  MAGTF US          148.9        86.7       82.3
MANNKIND CORP     NNFN GZ           238.2      (184.7)     109.2
MANNKIND CORP     NNFN TH           238.2      (184.7)     109.2
MANNKIND CORP     MNKD US           238.2      (184.7)     109.2
MANNKIND CORP     NNFN GR           238.2      (184.7)     109.2
MANNKIND CORP     MNKDEUR EU        238.2      (184.7)     109.2
MANNKIND CORP     NNFN QT           238.2      (184.7)     109.2
MANNKIND CORP     MNKDEUR EZ        238.2      (184.7)     109.2
MARKETWISE INC    MKTW US           403.4      (441.9)    (198.5)
MASON INDUS-CL A  MIT US            502.3       (33.8)       1.7
MASON INDUSTRIAL  MIT/U US          502.3       (33.8)       1.7
MATCH GROUP -BDR  M1TC34 BZ       4,893.6       (59.5)     304.1
MATCH GROUP INC   4MGN GZ         4,893.6       (59.5)     304.1
MATCH GROUP INC   MTCH US         4,893.6       (59.5)     304.1
MATCH GROUP INC   4MGN TH         4,893.6       (59.5)     304.1
MATCH GROUP INC   MTCH1* MM       4,893.6       (59.5)     304.1
MATCH GROUP INC   4MGN GR         4,893.6       (59.5)     304.1
MATCH GROUP INC   4MGN QT         4,893.6       (59.5)     304.1
MATCH GROUP INC   MTC2 AV         4,893.6       (59.5)     304.1
MBIA INC          MBJ GZ          4,816.0      (157.0)       -
MBIA INC          MBJ TH          4,816.0      (157.0)       -
MBIA INC          MBI US          4,816.0      (157.0)       -
MBIA INC          MBJ GR          4,816.0      (157.0)       -
MBIA INC          MBJ QT          4,816.0      (157.0)       -
MBIA INC          MBI1EUR EU      4,816.0      (157.0)       -
MCAFEE CORP - A   MCFE US         3,484.0    (1,765.0)    (398.0)
MCAFEE CORP - A   MC7 GR          3,484.0    (1,765.0)    (398.0)
MCAFEE CORP - A   MCFEEUR EU      3,484.0    (1,765.0)    (398.0)
MCAFEE CORP - A   MC7 TH          3,484.0    (1,765.0)    (398.0)
MCDONALD'S CORP   TCXMCD AU      52,727.0    (5,675.0)   1,700.3
MCDONALDS - BDR   MCDC34 BZ      52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MDO TH         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCDUSD SW      52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD-RM RM      52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCDCL CI       52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD US         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD SW         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MDO GR         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD* MM        52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD TE         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MDO QT         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCDEUR EZ      52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    0R16 LN        52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD CI         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCDEUR EU      52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MDO GZ         52,727.0    (5,675.0)   1,700.3
MCDONALDS CORP    MCD AV         52,727.0    (5,675.0)   1,700.3
MCDONALDS-CEDEAR  MCD AR         52,727.0    (5,675.0)   1,700.3
MCDONALDS-CEDEAR  MCDC AR        52,727.0    (5,675.0)   1,700.3
MCDONALDS-CEDEAR  MCDD AR        52,727.0    (5,675.0)   1,700.3
MCKESSON CORP     MCK-RM RM      63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK TH         63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK GR         63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK US         63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK1EUR EU     63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK QT         63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK* MM        63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK1EUR EZ     63,601.0       (87.0)    (495.0)
MCKESSON CORP     MCK GZ         63,601.0       (87.0)    (495.0)
MCKESSON-BDR      M1CK34 BZ      63,601.0       (87.0)    (495.0)
MEDIAALPHA INC-A  MAX US            245.5       (72.9)      46.6
MELI KASZEK PI-A  MEKA US            10.7       (55.9)      (6.6)
METAMATERIAL EXC  MMAX CN            15.0        (1.6)       2.6
MEWCOURT ACQUISI  NCACU US          0.218      (0.054)    (0.263)
MINK THERAPEUTIC  INKT US             -           -          -
MINORITY EQUAL-A  MEOA US           129.5       (18.8)       0.8
MINORITY EQUALIT  MEOAU US          129.5       (18.8)       0.8
MONEYGRAM INTERN  9M1N GR         4,483.9      (185.9)      18.3
MONEYGRAM INTERN  MGI US          4,483.9      (185.9)      18.3
MONEYGRAM INTERN  9M1N QT         4,483.9      (185.9)      18.3
MONEYGRAM INTERN  MGIEUR EZ       4,483.9      (185.9)      18.3
MONEYGRAM INTERN  9M1N TH         4,483.9      (185.9)      18.3
MONEYGRAM INTERN  MGIEUR EU       4,483.9      (185.9)      18.3
MOTOROLA SOL-BDR  M1SI34 BZ      11,422.0      (248.0)   1,306.0
MOTOROLA SOL-CED  MSI AR         11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MSI-RM RM      11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MOT TE         11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MSI US         11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MTLA TH        11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MTLA QT        11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MTLA GR        11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MSI1EUR EZ     11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MOSI AV        11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MSI1EUR EU     11,422.0      (248.0)   1,306.0
MOTOROLA SOLUTIO  MTLA GZ        11,422.0      (248.0)   1,306.0
MSCI INC          3HM TH          5,142.7      (280.0)     830.4
MSCI INC          MSCI PE         5,142.7      (280.0)     830.4
MSCI INC          MSCI AV         5,142.7      (280.0)     830.4
MSCI INC          MSCI-RM RM      5,142.7      (280.0)     830.4
MSCI INC          MSCI US         5,142.7      (280.0)     830.4
MSCI INC          3HM GR          5,142.7      (280.0)     830.4
MSCI INC          3HM GZ          5,142.7      (280.0)     830.4
MSCI INC          MSCIEUR EZ      5,142.7      (280.0)     830.4
MSCI INC          3HM QT          5,142.7      (280.0)     830.4
MSCI INC          MSCI* MM        5,142.7      (280.0)     830.4
MSCI INC-BDR      M1SC34 BZ       5,142.7      (280.0)     830.4
MUDRICK CAP ACQ   MUDSU US          321.3       (33.8)      (4.7)
MUDRICK CAPITA-A  MUDS US           321.3       (33.8)      (4.7)
NATHANS FAMOUS    NFA GR            116.5       (56.0)      87.3
NATHANS FAMOUS    NATH US           116.5       (56.0)      87.3
NATHANS FAMOUS    NATHEUR EU        116.5       (56.0)      87.3
NEIGHBOURLY PHAR  NBLY CN           514.2       318.1       84.8
NEW ENG RLTY-LP   NEN US            288.9       (44.8)       -
NEWCOURT ACQ-A    NCAC US           0.218      (0.054)    (0.263)
NOBLE CORP        NE US           2,094.8     1,366.7      179.4
NOBLE CORP        85V0 GR         2,094.8     1,366.7      179.4
NOBLE CORP        NE1EUR EU       2,094.8     1,366.7      179.4
NOBLE CORP        NE1EUR EZ       2,094.8     1,366.7      179.4
NOBLE CORP        85V0 QT         2,094.8     1,366.7      179.4
NOBLE ROCK ACQ-A  NRAC US           243.1       224.7        1.3
NOBLE ROCK ACQUI  NRACU US          243.1       224.7        1.3
NORTHERN OIL AND  4LT1 GR         1,244.1      (157.7)    (187.6)
NORTHERN OIL AND  4LT1 TH         1,244.1      (157.7)    (187.6)
NORTHERN OIL AND  4LT1 GZ         1,244.1      (157.7)    (187.6)
NORTHERN OIL AND  NOG US          1,244.1      (157.7)    (187.6)
NORTHERN OIL AND  NOG1EUR EU      1,244.1      (157.7)    (187.6)
NORTONLIFEL- BDR  S1YM34 BZ       6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  NLOK* MM        6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  NLOK-RM RM      6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYM TH          6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYM GR          6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYMC TE         6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYM QT          6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYMCEUR EZ      6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYMCEUR EU      6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYM GZ          6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  SYMC AV         6,733.0      (232.0)    (864.0)
NORTONLIFELOCK I  NLOK US         6,733.0      (232.0)    (864.0)
NUTANIX INC - A   0NU GR          2,254.6      (698.7)     647.6
NUTANIX INC - A   NTNXEUR EU      2,254.6      (698.7)     647.6
NUTANIX INC - A   0NU TH          2,254.6      (698.7)     647.6
NUTANIX INC - A   0NU QT          2,254.6      (698.7)     647.6
NUTANIX INC - A   NTNX US         2,254.6      (698.7)     647.6
NUTANIX INC - A   NTNXEUR EZ      2,254.6      (698.7)     647.6
NUTANIX INC - A   0NU GZ          2,254.6      (698.7)     647.6
NUVVE HOLDING CO  NVVE US            98.8        91.7       43.9
O'REILLY AUT-BDR  ORLY34 BZ      11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  ORLY-RM RM     11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  OM6 TH         11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  OM6 QT         11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  OM6 GR         11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  ORLY US        11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  ORLY* MM       11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  ORLYEUR EZ     11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  ORLYEUR EU     11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  OM6 GZ         11,789.4      (140.9)  (1,427.5)
O'REILLY AUTOMOT  ORLY AV        11,789.4      (140.9)  (1,427.5)
OMEROS CORP       3O8 GZ            123.4      (262.7)      48.5
OMEROS CORP       OMER US           123.4      (262.7)      48.5
OMEROS CORP       3O8 GR            123.4      (262.7)      48.5
OMEROS CORP       3O8 TH            123.4      (262.7)      48.5
OMEROS CORP       OMEREUR EU        123.4      (262.7)      48.5
OMEROS CORP       3O8 QT            123.4      (262.7)      48.5
OPTIVA INC        OPT CN             95.5       (34.3)      27.5
ORACLE BDR        ORCL34 BZ     106,897.0    (9,658.0)  12,197.0
ORACLE CO-CEDEAR  ORCLC AR      106,897.0    (9,658.0)  12,197.0
ORACLE CO-CEDEAR  ORCL AR       106,897.0    (9,658.0)  12,197.0
ORACLE CO-CEDEAR  ORCLD AR      106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL* MM      106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL US       106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORC GR        106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCLUSD SW    106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCLCL CI     106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL-RM RM    106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORC TH        106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL TE       106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL SW       106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCLEUR EU    106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORC QT        106,897.0    (9,658.0)  12,197.0
ORACLE CORP       0R1Z LN       106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL AV       106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCLEUR EZ    106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORCL CI       106,897.0    (9,658.0)  12,197.0
ORACLE CORP       ORC GZ        106,897.0    (9,658.0)  12,197.0
ORGANON & CO      OGN US         11,335.0    (1,618.0)   1,200.0
ORGANON & CO      OGN-WEUR EU    11,335.0    (1,618.0)   1,200.0
ORGANON & CO      7XP TH         11,335.0    (1,618.0)   1,200.0
ORGANON & CO      7XP GR         11,335.0    (1,618.0)   1,200.0
ORGANON & CO      OGN* MM        11,335.0    (1,618.0)   1,200.0
ORGANON & CO      7XP GZ         11,335.0    (1,618.0)   1,200.0
ORGANON & CO      7XP QT         11,335.0    (1,618.0)   1,200.0
ORGANON & CO      OGN-RM RM      11,335.0    (1,618.0)   1,200.0
OTIS WORLDWI      OTIS AV        10,472.0    (3,233.0)      12.0
OTIS WORLDWI      OTIS-RM RM     10,472.0    (3,233.0)      12.0
OTIS WORLDWI      OTIS US        10,472.0    (3,233.0)      12.0
OTIS WORLDWI      4PG GR         10,472.0    (3,233.0)      12.0
OTIS WORLDWI      OTISEUR EU     10,472.0    (3,233.0)      12.0
OTIS WORLDWI      OTISEUR EZ     10,472.0    (3,233.0)      12.0
OTIS WORLDWI      4PG GZ         10,472.0    (3,233.0)      12.0
OTIS WORLDWI      OTIS* MM       10,472.0    (3,233.0)      12.0
OTIS WORLDWI      4PG TH         10,472.0    (3,233.0)      12.0
OTIS WORLDWI      4PG QT         10,472.0    (3,233.0)      12.0
OTIS WORLDWI-BDR  O1TI34 BZ      10,472.0    (3,233.0)      12.0
PANAMERA HOLDING  PHCI US           0.000      (0.146)    (0.146)
PAPA JOHN'S INTL  PP1 TH            890.0      (129.5)     (46.4)
PAPA JOHN'S INTL  PP1 QT            890.0      (129.5)     (46.4)
PAPA JOHN'S INTL  PP1 GR            890.0      (129.5)     (46.4)
PAPA JOHN'S INTL  PZZA US           890.0      (129.5)     (46.4)
PAPA JOHN'S INTL  PZZAEUR EU        890.0      (129.5)     (46.4)
PAPA JOHN'S INTL  PP1 GZ            890.0      (129.5)     (46.4)
PARATEK PHARMACE  N4CN GZ           182.3      (105.0)     123.9
PARATEK PHARMACE  PRTK US           182.3      (105.0)     123.9
PARATEK PHARMACE  N4CN GR           182.3      (105.0)     123.9
PARATEK PHARMACE  N4CN TH           182.3      (105.0)     123.9
PEPPERLIME HEA-A  PEPL US           4.802      (0.016)    (0.576)
PEPPERLIME HEALT  PEPLU US          4.802      (0.016)    (0.576)
PET VALU HOLDING  PET CN            542.1      (152.2)      19.5
PHILIP MORRI-BDR  PHMO34 BZ      41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  4I1 GZ         41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PMIZ TQ        41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM-RM RM       41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  4I1 GR         41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM US          41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM1CHF EU      41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM1 TE         41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  4I1 TH         41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PMI SW         41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM1EUR EU      41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  4I1 QT         41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PMIZ EB        41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PMIZ IX        41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PMOR AV        41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM1CHF EZ      41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM1EUR EZ      41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  0M8V LN        41,589.0    (8,632.0)     (31.0)
PHILIP MORRIS IN  PM* MM         41,589.0    (8,632.0)     (31.0)
PLANET FITNESS I  P2LN34 BZ       1,949.7      (658.4)     468.9
PLANET FITNESS-A  3PL QT          1,949.7      (658.4)     468.9
PLANET FITNESS-A  PLNT1EUR EU     1,949.7      (658.4)     468.9
PLANET FITNESS-A  3PL GZ          1,949.7      (658.4)     468.9
PLANET FITNESS-A  PLNT US         1,949.7      (658.4)     468.9
PLANET FITNESS-A  3PL TH          1,949.7      (658.4)     468.9
PLANET FITNESS-A  3PL GR          1,949.7      (658.4)     468.9
PLANET FITNESS-A  PLNT1EUR EZ     1,949.7      (658.4)     468.9
POTBELLY CORP     PBPB US           256.8        (0.3)     (44.6)
PPD INC           PPD US          7,028.0      (386.7)     630.5
PROJECT ENERGY R  PEGRU US          0.503      (0.006)       -
QUANTUM CORP      QNT2 TH           198.5      (116.0)      (2.3)
QUANTUM CORP      QMCO US           198.5      (116.0)      (2.3)
QUANTUM CORP      QNT2 GR           198.5      (116.0)      (2.3)
QUANTUM CORP      QTM1EUR EU        198.5      (116.0)      (2.3)
RADIUS HEALTH IN  1R8 TH            186.2      (242.5)      87.4
RADIUS HEALTH IN  1R8 QT            186.2      (242.5)      87.4
RADIUS HEALTH IN  RDUSEUR EU        186.2      (242.5)      87.4
RADIUS HEALTH IN  RDUS US           186.2      (242.5)      87.4
RADIUS HEALTH IN  1R8 GR            186.2      (242.5)      87.4
RADIUS HEALTH IN  RDUSEUR EZ        186.2      (242.5)      87.4
RAPID7 INC        RPD* MM         1,260.9      (105.0)      17.4
RAPID7 INC        R7D GZ          1,260.9      (105.0)      17.4
RAPID7 INC        RPD US          1,260.9      (105.0)      17.4
RAPID7 INC        R7D GR          1,260.9      (105.0)      17.4
RAPID7 INC        RPDEUR EU       1,260.9      (105.0)      17.4
RAPID7 INC        R7D TH          1,260.9      (105.0)      17.4
RCF ACQUISITION   RCFA/U US         0.359      (0.009)    (0.368)
RENT THE RUNWA-A  RENT US           478.4       104.9      220.3
REVLON INC-A      RVL1 GR         2,448.2    (2,066.3)     248.3
REVLON INC-A      REV* MM         2,448.2    (2,066.3)     248.3
REVLON INC-A      REV US          2,448.2    (2,066.3)     248.3
REVLON INC-A      RVL1 TH         2,448.2    (2,066.3)     248.3
REVLON INC-A      REVEUR EU       2,448.2    (2,066.3)     248.3
RIMINI STREET IN  0QH GR            256.7      (160.2)     (64.2)
RIMINI STREET IN  RMNIEUR EU        256.7      (160.2)     (64.2)
RIMINI STREET IN  0QH QT            256.7      (160.2)     (64.2)
RIMINI STREET IN  RMNI US           256.7      (160.2)     (64.2)
ROCKLEY PHOTONIC  RKLY US           181.6       113.5       88.9
ROSE HILL ACQU-A  ROSE US           0.399      (0.010)    (0.409)
ROSE HILL ACQUIS  ROSEU US          0.399      (0.010)    (0.409)
RR DONNELLEY & S  RRDEUR EU       3,093.4      (223.6)     502.9
RR DONNELLEY & S  DLLN GR         3,093.4      (223.6)     502.9
RR DONNELLEY & S  RRD US          3,093.4      (223.6)     502.9
RR DONNELLEY & S  DLLN GZ         3,093.4      (223.6)     502.9
RR DONNELLEY & S  DLLN TH         3,093.4      (223.6)     502.9
RYMAN HOSPITALIT  4RH GR          3,537.8       (27.1)      (6.8)
RYMAN HOSPITALIT  RHP US          3,537.8       (27.1)      (6.8)
RYMAN HOSPITALIT  4RH TH          3,537.8       (27.1)      (6.8)
RYMAN HOSPITALIT  4RH QT          3,537.8       (27.1)      (6.8)
RYMAN HOSPITALIT  RHPEUR EU       3,537.8       (27.1)      (6.8)
SABRE CORP        19S QT          5,442.9      (355.1)     830.9
SABRE CORP        SABREUR EU      5,442.9      (355.1)     830.9
SABRE CORP        19S GZ          5,442.9      (355.1)     830.9
SABRE CORP        SABR US         5,442.9      (355.1)     830.9
SABRE CORP        19S TH          5,442.9      (355.1)     830.9
SABRE CORP        19S GR          5,442.9      (355.1)     830.9
SABRE CORP        SABREUR EZ      5,442.9      (355.1)     830.9
SBA COMM CORP     SBACEUR EU      9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     4SB QT          9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     SBACEUR EZ      9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     4SB TH          9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     4SB GZ          9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     4SB GR          9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     SBAC US         9,668.1    (4,943.1)    (188.2)
SBA COMM CORP     SBAC* MM        9,668.1    (4,943.1)    (188.2)
SBA COMMUN - BDR  S1BA34 BZ       9,668.1    (4,943.1)    (188.2)
SCIENTIFIC GAMES  TJW QT          7,850.0    (2,191.0)   1,077.0
SCIENTIFIC GAMES  SGMS1EUR EU     7,850.0    (2,191.0)   1,077.0
SCIENTIFIC GAMES  SGMS1EUR EZ     7,850.0    (2,191.0)   1,077.0
SCIENTIFIC GAMES  TJW TH          7,850.0    (2,191.0)   1,077.0
SCIENTIFIC GAMES  TJW GZ          7,850.0    (2,191.0)   1,077.0
SCIENTIFIC GAMES  SGMS US         7,850.0    (2,191.0)   1,077.0
SCIENTIFIC GAMES  TJW GR          7,850.0    (2,191.0)   1,077.0
SCULPTOR ACQUISI  SCUA/U US         0.374      (0.044)    (0.418)
SELECTA BIOSCIEN  SELB US           167.2       (18.7)      56.2
SHARECARE INC     SHCR US           783.7       608.5      336.5
SHARECARE INC     8DJ0 GR           783.7       608.5      336.5
SHARECARE INC     SHCREUR EU        783.7       608.5      336.5
SHELL MIDSTREAM   SHLX US         2,329.0      (469.0)     352.0
SHOALS TECHNOL-A  SHLS US           382.8       (11.1)      73.1
SINCLAIR BROAD-A  SBTA GR        12,845.0    (1,366.0)   1,652.0
SINCLAIR BROAD-A  SBGI US        12,845.0    (1,366.0)   1,652.0
SINCLAIR BROAD-A  SBGIEUR EU     12,845.0    (1,366.0)   1,652.0
SINCLAIR BROAD-A  SBTA GZ        12,845.0    (1,366.0)   1,652.0
SINCLAIR BROAD-A  SBTA TH        12,845.0    (1,366.0)   1,652.0
SINCLAIR BROAD-A  SBTA QT        12,845.0    (1,366.0)   1,652.0
SIRIUS XM HO-BDR  SRXM34 BZ      10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  RDO GR         10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  RDO TH         10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  RDO QT         10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  SIRI US        10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  SIRIEUR EZ     10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  SIRIEUR EU     10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  RDO GZ         10,094.0    (2,555.0)  (1,796.0)
SIRIUS XM HOLDIN  SIRI AV        10,094.0    (2,555.0)  (1,796.0)
SIX FLAGS ENTERT  SIX US          3,054.9      (357.8)      99.8
SIX FLAGS ENTERT  6FE GR          3,054.9      (357.8)      99.8
SIX FLAGS ENTERT  6FE QT          3,054.9      (357.8)      99.8
SIX FLAGS ENTERT  6FE TH          3,054.9      (357.8)      99.8
SIX FLAGS ENTERT  SIXEUR EU       3,054.9      (357.8)      99.8
SKYWATER TECHNOL  SKYT US           271.7        85.1       23.1
SLEEP NUMBER COR  SL2 TH            883.6      (440.1)    (695.6)
SLEEP NUMBER COR  SL2 QT            883.6      (440.1)    (695.6)
SLEEP NUMBER COR  SL2 GZ            883.6      (440.1)    (695.6)
SLEEP NUMBER COR  SNBR US           883.6      (440.1)    (695.6)
SLEEP NUMBER COR  SL2 GR            883.6      (440.1)    (695.6)
SLEEP NUMBER COR  SNBREUR EU        883.6      (440.1)    (695.6)
SMILEDIRECTCLUB   SDC* MM           886.1       (45.7)     387.3
SOFTCHOICE CORP   SFTC CN           513.3        45.8      (36.6)
SOFTCHOICE CORP   90Q GR            513.3        45.8      (36.6)
SOFTCHOICE CORP   SFTCEUR EU        513.3        45.8      (36.6)
SOFTCHOICE CORP   90Q GZ            513.3        45.8      (36.6)
SONIDA SENIOR LI  13C0 GR           674.2      (153.6)    (186.5)
SONIDA SENIOR LI  CSU2EUR EU        674.2      (153.6)    (186.5)
SONIDA SENIOR LI  SNDA US           674.2      (153.6)    (186.5)
SOUTHWESTRN ENGY  SW5 GZ          9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SWN-RM RM       9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SW5 TH          9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SW5 GR          9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SWN US          9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SW5 QT          9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SWN1EUR EU      9,241.0      (286.0)  (3,260.0)
SOUTHWESTRN ENGY  SWN1EUR EZ      9,241.0      (286.0)  (3,260.0)
SPRAGUE RESOURCE  SRLP US         1,231.6      (101.9)    (139.0)
SQUARESPACE -BDR  S2QS34 BZ         905.8       (15.9)     (41.3)
SQUARESPACE IN-A  SQSP US           905.8       (15.9)     (41.3)
SQUARESPACE IN-A  SQSPEUR EU        905.8       (15.9)     (41.3)
SQUARESPACE IN-A  8DT GR            905.8       (15.9)     (41.3)
SQUARESPACE IN-A  8DT GZ            905.8       (15.9)     (41.3)
SQUARESPACE IN-A  8DT TH            905.8       (15.9)     (41.3)
SQUARESPACE IN-A  8DT QT            905.8       (15.9)     (41.3)
STARBUCKS CORP    SBUX* MM       31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUXUSD SW     31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SRB GZ         31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX US        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX-RM RM     31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUXCL CI      31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX_KZ KZ     31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SRB GR         31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SRB TH         31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX SW        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SRB QT         31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX PE        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    TCXSBU AU      31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUXEUR EZ     31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    0QZH LI        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX CI        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX AV        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUXEUR EU     31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX TE        31,392.6    (5,314.5)   1,605.0
STARBUCKS CORP    SBUX IM        31,392.6    (5,314.5)   1,605.0
STARBUCKS-BDR     SBUB34 BZ      31,392.6    (5,314.5)   1,605.0
STARBUCKS-CEDEAR  SBUXD AR       31,392.6    (5,314.5)   1,605.0
STARBUCKS-CEDEAR  SBUX AR        31,392.6    (5,314.5)   1,605.0
TAILWIND INTERNA  TWNI/U US         347.0       (22.0)       1.1
TAILWIND INTERNA  TWNI US           347.0       (22.0)       1.1
TALON 1 ACQUISIT  TOACU US          0.416      (0.007)    (0.394)
TASTEMAKER ACQ-A  TMKR US           279.5       254.3      0.418
TASTEMAKER ACQUI  TMKRU US          279.5       254.3      0.418
THUNDER BRIDGE C  TBCPU US          414.9       394.0       (5.6)
THUNDER BRIDGE-A  TBCP US           414.9       394.0       (5.6)
TORRID HOLDINGS   CURV US           636.3      (214.6)     (31.5)
TRANSAT A.T.      TRZ CN          1,897.7      (315.1)      89.7
TRANSDIGM - BDR   T1DG34 BZ      19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   TDGEUR EU      19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   T7D QT         19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   TDG US         19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   T7D GR         19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   TDG* MM        19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   TDGEUR EZ      19,315.0    (2,910.0)   5,367.0
TRANSDIGM GROUP   T7D TH         19,315.0    (2,910.0)   5,367.0
TRANSPHORM INC    TGAN US            14.0       (31.0)      (6.1)
TRAVEL + LEISURE  WD5A GZ         6,601.0      (849.0)     658.0
TRAVEL + LEISURE  WD5A TH         6,601.0      (849.0)     658.0
TRAVEL + LEISURE  TNL US          6,601.0      (849.0)     658.0
TRAVEL + LEISURE  WD5A GR         6,601.0      (849.0)     658.0
TRAVEL + LEISURE  WD5A QT         6,601.0      (849.0)     658.0
TRAVEL + LEISURE  WYNEUR EU       6,601.0      (849.0)     658.0
TRAVEL + LEISURE  WYNEUR EZ       6,601.0      (849.0)     658.0
TRAVEL + LEISURE  0M1K LI         6,601.0      (849.0)     658.0
TRISTAR ACQUISIT  TRIS/U US         0.663      (0.129)    (0.776)
TRISTAR ACQUISIT  TRIS US           0.663      (0.129)    (0.776)
TRIUMPH GROUP     TG7 GZ          1,800.7      (828.9)     419.4
TRIUMPH GROUP     TG7 GR          1,800.7      (828.9)     419.4
TRIUMPH GROUP     TGI US          1,800.7      (828.9)     419.4
TRIUMPH GROUP     TG7 TH          1,800.7      (828.9)     419.4
TRIUMPH GROUP     TGIEUR EU       1,800.7      (828.9)     419.4
TUPPERWARE BRAND  TUP GR          1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP US          1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP QT          1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP SW          1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP1EUR EZ      1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP GZ          1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP TH          1,207.7      (223.3)    (461.6)
TUPPERWARE BRAND  TUP1EUR EU      1,207.7      (223.3)    (461.6)
UNISYS CORP       USY1 TH         2,321.4      (250.1)     463.6
UNISYS CORP       USY1 GR         2,321.4      (250.1)     463.6
UNISYS CORP       UIS US          2,321.4      (250.1)     463.6
UNISYS CORP       UIS1 SW         2,321.4      (250.1)     463.6
UNISYS CORP       UISEUR EU       2,321.4      (250.1)     463.6
UNISYS CORP       UISCHF EU       2,321.4      (250.1)     463.6
UNISYS CORP       UISCHF EZ       2,321.4      (250.1)     463.6
UNISYS CORP       UISEUR EZ       2,321.4      (250.1)     463.6
UNISYS CORP       USY1 GZ         2,321.4      (250.1)     463.6
UNISYS CORP       USY1 QT         2,321.4      (250.1)     463.6
UNITI GROUP INC   8XC GZ          4,784.3    (2,118.2)       -
UNITI GROUP INC   UNIT US         4,784.3    (2,118.2)       -
UNITI GROUP INC   8XC GR          4,784.3    (2,118.2)       -
UNITI GROUP INC   8XC TH          4,784.3    (2,118.2)       -
VAXXINITY INC-A   VAXX US           141.9       109.2      105.5
VECTOR GROUP LTD  VGR GZ          1,536.0      (573.1)     470.3
VECTOR GROUP LTD  VGR US          1,536.0      (573.1)     470.3
VECTOR GROUP LTD  VGR GR          1,536.0      (573.1)     470.3
VECTOR GROUP LTD  VGR QT          1,536.0      (573.1)     470.3
VECTOR GROUP LTD  VGREUR EZ       1,536.0      (573.1)     470.3
VECTOR GROUP LTD  VGR TH          1,536.0      (573.1)     470.3
VECTOR GROUP LTD  VGREUR EU       1,536.0      (573.1)     470.3
VENTYX BIOSCIENC  VTYX US           148.7       136.9      133.9
VERA THERAPEUTIC  VERA US            91.2        85.5       85.7
VERISIGN INC      VRS TH          1,814.7    (1,417.6)     216.2
VERISIGN INC      VRSN-RM RM      1,814.7    (1,417.6)     216.2
VERISIGN INC      VRSN US         1,814.7    (1,417.6)     216.2
VERISIGN INC      VRS GR          1,814.7    (1,417.6)     216.2
VERISIGN INC      VRS QT          1,814.7    (1,417.6)     216.2
VERISIGN INC      VRS SW          1,814.7    (1,417.6)     216.2
VERISIGN INC      VRSNEUR EZ      1,814.7    (1,417.6)     216.2
VERISIGN INC      VRSNEUR EU      1,814.7    (1,417.6)     216.2
VERISIGN INC      VRS GZ          1,814.7    (1,417.6)     216.2
VERISIGN INC      VRSN* MM        1,814.7    (1,417.6)     216.2
VERISIGN INC-BDR  VRSN34 BZ       1,814.7    (1,417.6)     216.2
VERISIGN-CEDEAR   VRSN AR         1,814.7    (1,417.6)     216.2
VIVINT SMART HOM  VVNT US         2,916.4    (1,709.5)    (508.5)
W&T OFFSHORE INC  UWV GZ          1,243.3      (296.9)       2.8
W&T OFFSHORE INC  UWV GR          1,243.3      (296.9)       2.8
W&T OFFSHORE INC  WTI US          1,243.3      (296.9)       2.8
W&T OFFSHORE INC  WTI1EUR EU      1,243.3      (296.9)       2.8
WALDENCAST ACQ-A  WALD US           345.7       309.6      0.423
WALDENCAST ACQUI  WALDU US          345.7       309.6      0.423
WARBURG PINCUS C  WPCA/U US         285.7       (20.6)       1.5
WARBURG PINCUS-A  WPCA US           285.7       (20.6)       1.5
WAVERLEY CAPIT-A  WAVC US           217.2        (5.2)       2.3
WAVERLEY CAPITAL  WAVC/U US         217.2        (5.2)       2.3
WAYFAIR INC- A    W US            4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    1WF GR          4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    1WF TH          4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    WEUR EU         4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    W* MM           4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    1WF GZ          4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    WEUR EZ         4,466.2    (1,530.1)     924.7
WAYFAIR INC- A    1WF QT          4,466.2    (1,530.1)     924.7
WAYFAIR INC- BDR  W2YF34 BZ       4,466.2    (1,530.1)     924.7
WEBER INC - A     WEBR US         1,551.0      (121.3)     147.9
WINGSTOP INC      EWG GZ            260.4      (314.1)      29.5
WINGSTOP INC      WING US           260.4      (314.1)      29.5
WINGSTOP INC      EWG GR            260.4      (314.1)      29.5
WINGSTOP INC      WING1EUR EU       260.4      (314.1)      29.5
WINMARK CORP      GBZ GR             55.0       (12.8)      33.6
WINMARK CORP      WINA US            55.0       (12.8)      33.6
WORLDWIDE WEBB A  WWACU US            0.7        (0.0)      (0.7)
WW INTERNATIONAL  WW US           1,467.9      (491.4)      53.5
WW INTERNATIONAL  WW6 GZ          1,467.9      (491.4)      53.5
WW INTERNATIONAL  WW6 GR          1,467.9      (491.4)      53.5
WW INTERNATIONAL  WTWEUR EU       1,467.9      (491.4)      53.5
WW INTERNATIONAL  WW6 QT          1,467.9      (491.4)      53.5
WW INTERNATIONAL  WW6 TH          1,467.9      (491.4)      53.5
WW INTERNATIONAL  WTWEUR EZ       1,467.9      (491.4)      53.5
WW INTERNATIONAL  WTW AV          1,467.9      (491.4)      53.5
WYNN RESORTS LTD  WYR GR         12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYNN-RM RM     12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYR TH         12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYNN* MM       12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYNN US        12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYR QT         12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYNNEUR EZ     12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYNNEUR EU     12,607.7      (592.6)   1,569.3
WYNN RESORTS LTD  WYR GZ         12,607.7      (592.6)   1,569.3
WYNN RESORTS-BDR  W1YN34 BZ      12,607.7      (592.6)   1,569.3
XILIO THERAPEUTI  XLO US            120.7        86.4       92.7
YELLOW CORP       YEL GZ          2,462.8      (306.2)     309.7
YELLOW CORP       YEL GR          2,462.8      (306.2)     309.7
YELLOW CORP       YEL QT          2,462.8      (306.2)     309.7
YELLOW CORP       YRCWEUR EU      2,462.8      (306.2)     309.7
YELLOW CORP       YEL1 TH         2,462.8      (306.2)     309.7
YELLOW CORP       YEL1 SW         2,462.8      (306.2)     309.7
YELLOW CORP       YELL US         2,462.8      (306.2)     309.7
YELLOW CORP       YRCWEUR EZ      2,462.8      (306.2)     309.7
YUM! BRANDS -BDR  YUMR34 BZ       6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUMUSD SW       6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUM US          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUM-RM RM       6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   TGR TH          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   TGR GR          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUMEUR EU       6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   TGR QT          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUM SW          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUM* MM         6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUMEUR EZ       6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   TGR GZ          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   YUM AV          6,419.0    (7,855.0)     707.0
YUM! BRANDS INC   TGR TE          6,419.0    (7,855.0)     707.0
ZETA GLOBAL HO-A  ZETA US           354.3        55.8       95.4



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2021.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
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are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***